Cuestiones metodológicas del análisis financiero en empresas de construcción petrolera

Autores/as

  • Dilya Rashidovna Khamzina Nosov Magnitogorsk State Technical University, Russian Federation
  • Sergey Mikhaylovich Goloviznin Nosov Magnitogorsk State Technical University, Russian Federation
  • Olesya Valeryevna Nogovitsina Nosov Magnitogorsk State Technical University, Russian Federation
  • Anna Vladimirovna Sarapulova Nosov Magnitogorsk State Technical University, Russian Federation
  • Timur Gadzhievich Aygumov Dagestan State Technical University» (FSBEI HE «DSTU»), Russian Federation, The Republic of Daghestan
  • Elina Sergeevna Arishina Nosov Magnitogorsk State Technical University, Russian Federation

Palabras clave:

Análisis financiero, compañía petrolera, características de la industria.

Resumen

El objetivo de este trabajo es proponer una metodología para el análisis financiero en las compañías petroleras mediante la creación y evaluación de valores promedio de la industria que reflejen la influencia de factores externos e internos utilizando un conjunto de datos de 2014 a 2018. Para evaluar la situación financiera, se consideraron varios enfoques; Se ha seleccionado un conjunto de ratios financieros. Nuestros resultados mostraron el uso irracional de los siguientes índices financieros en relación con las características de la industria petrolera: índice de capital, índice de bienes inmuebles, coeficiente de movilidad del capital. El análisis reveló desviaciones en los siguientes indicadores: coeficiente de efectivo, rendimiento de los activos, índice de autonomía financiera, índice de fondos propios y prestados. Para mejorar los índices financieros, se desarrolló una matriz de toma de decisiones gerenciales, que puede ser útil si los índices están por encima o por debajo del promedio de la industria.

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Biografía del autor/a

Dilya Rashidovna Khamzina, Nosov Magnitogorsk State Technical University, Russian Federation

(Candidate of Economic Sciences) Nosov Magnitogorsk State Technical University, Russian Federation

Sergey Mikhaylovich Goloviznin, Nosov Magnitogorsk State Technical University, Russian Federation

(Ph.D. Eng.) Nosov Magnitogorsk State Technical University, Russian Federation

Olesya Valeryevna Nogovitsina, Nosov Magnitogorsk State Technical University, Russian Federation

(Candidate of Pedagogical Sciences) Nosov Magnitogorsk State Technical University, Russian Federation

Anna Vladimirovna Sarapulova, Nosov Magnitogorsk State Technical University, Russian Federation

(Candidate of Pedagogical Sciences) Nosov Magnitogorsk State Technical University, Russian Federation

Timur Gadzhievich Aygumov, Dagestan State Technical University» (FSBEI HE «DSTU»), Russian Federation, The Republic of Daghestan

(Candidate of Economic Sciences) Faculty of computer technology, computer engineering and energy, FSBEI HE «Dagestan State Technical University» (FSBEI HE «DSTU»), Russian Federation, The Republic of Daghestan

Elina Sergeevna Arishina, Nosov Magnitogorsk State Technical University, Russian Federation

(Candidate of Pedagogical Sciences) Nosov Magnitogorsk State Technical University, Russian Federation

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Publicado

2019-09-26

Cómo citar

Khamzina, D. R., Goloviznin, S. M., Nogovitsina, O. V., Sarapulova, A. V., Aygumov, T. G., & Arishina, E. S. (2019). Cuestiones metodológicas del análisis financiero en empresas de construcción petrolera. Amazonia Investiga, 8(22), 203–215. Recuperado a partir de https://amazoniainvestiga.info/index.php/amazonia/article/view/306

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