ОБОСНОВАНИЕ ВЫБОРА ПОКАЗАТЕЛЕЙ ОЦЕНКИ ЭФФЕКТИВНОСТИ ДЕЯТЕЛЬНОСТИ КОМПАНИЙ НА ПРИМЕРЕ НЕФТЕГАЗОВОЙ ОТРАСЛИ

Abstract

The article presents an analysis of the performance indicators of oil and gas companies, justification of the choice the most appropriate indicators for different company comparison. The author made and introduced indicators’ classification according to various criteria: in the form of expression, depending on the object of study and others. To compare companies, you can not use indicators which were counted by these companies because of the different structure of indicators. In this case, you need to count all indexes by your own using financial reports to make a united structure. The aim of the work is evaluation of the efficiency of companies of oil and gas complex and making a factor analysis of indicators of efficiency. To fulfill the goal author used formulas for counting indicators. One of the results of this work is that ROE (Return On Equity) is one of the most important and representative indexes because it shows how effective money of shareholders is used. It has a sense because all analyzed companies are joint-stock. Using a decomposition and factor analysis of ROE author showed that with an increase in net profit and equity at the same percentage, the return on equity is more sensitive to changes in net profit. And in the situation of decreasing the same elements, ROE is more sensitive to changes in equity.