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A.V. Lazareva Formulation of forecast financial statements in the holding structure

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  • Lazareva A.V.

    (LLC "Dondragmet")

Abstract

In its activities, the holding structure is necessary to form predictive statements about activities for which data are based on information derived from all kinds of accounting, analysis, and strategic management accounting. The author has studied the process of formation of the forecast of the reporting forms, which allowed to consider the development of the holding's activities in the long term, structural changes to identify and account for the impact of external factors impact on the holding, the need to adjust the strategy to optimize production and economic and financial processes in the group. Due to the fact that Russian legislation lacks regulating the procedure for creating the forecasted financial statements about cash flows, and there is no developed system approach to the formation of these reports, the author identified the need for additional research forecast reporting forms, peculiarities of process of formation of the forecast financial statements of the holding structure.

Suggested Citation

  • Lazareva A.V., 2018. "A.V. Lazareva Formulation of forecast financial statements in the holding structure," Research result. Economic Research, Belgorod State University, vol. 4(3), pages 26-36.
    • Handle: RePEc:eul:rrecon:v:4:y:2018:i:3:p:26-36
    DOI: 10.18413/2409-1634-2018-4-3-0-5
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