| Issue |
E3S Web of Conf.
Volume 531, 2024
Ural Environmental Science Forum “Sustainable Development of Industrial Region” (UESF-2024)
|
|
|---|---|---|
| Article Number | 05022 | |
| Number of page(s) | 8 | |
| Section | Environmental Policy, Management, and Education | |
| DOI | https://doi.org/10.1051/e3sconf/202453105022 | |
| Published online | 03 June 2024 | |
The comparative assessment based on EBITDA indicators of the activities of the holding’s divisions
Kazan Federal University, Institute of Management, Economics and Finance, 4 Butlerov street, Kazan 420012, Russian Federation
* Corresponding author: EEBeloglazova@kpfu.ru
This article presents an example of using EBITDA and EBITDA MARGIN for a comparative analysis of the activities of the company's divisions. The article describes the basic model for calculating the indicators and discusses in detail the adjustments to these indicators. To conduct this study, a holding company consisting of seven main divisions that are engaged in various types of activities was selected. The aim of this study is to analyze adjustments to EBITDA and assess the effect of these adjustments. During the analysis process, the basic EBITDA and EBITDA MARGIN indicators were consistently calculated, then, based on the data on the turnover of financial accounts, adjustments were identified and analyzed, and the effects of the adjustments were revealed. The results obtained demonstrate the need for an individual approach to the financial analysis of projects using EBITDA and EBITDA MARGIN indicators, that would lead a company to making informed management decisions.
Key words: EBITDA / EBITDA MARGIN / Financial indicators / holding divisions / adjustments to indicators / evaluations of companies perfomance
© The Authors, published by EDP Sciences, 2024
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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