Formation of a consolidated financial indicator for the ranking of economic entities (for example, the oil and gas complex of the Tomsk region)
The investment and financial policy of economic entities contributes to attracting additional resources for financing and strengthens their financial position. There is a great variety of financial ratios and methods that can assess and mark not only the financial, but also the production potential of enterprises. However, each region of the Russian Federation and each industry has its own characteristics, which are difficult to take into account when establishing the normative values of separate financial indicators. In this regard, we developed a single financial indicator and based on it we analyzed the companies of the oil and gas sector of Tomsk Region. The relevance of our research is increasing due to the lack of sectoral ratings of companies by region.
Keywords
финансовые коэффициенты, нефтегазовые предприятия, недропользователи, финансовое состояние, бухгалтерская отчетность, financial ratios, oil and gas enterprises, subsoil users, financial condition, accounting reportingAuthors
Name | Organization | |
Andrienko E.A. | Tomsk State University | lashenko@ef.tsu.ru |
Balandina A.S. | Tomsk State University | anbalandina@mail.ru |
Andrienko O.V. | Tomsk State University | auditsystem@ya.ru |
Pichugina Zh.S. | Tomsk State University | pichuginazhanna@yandex.ru |
References

Formation of a consolidated financial indicator for the ranking of economic entities (for example, the oil and gas complex of the Tomsk region) | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2018. № 41. DOI: 10.17223/19988648/41/14