The Analysis of Clustering of Russian Agricultural Enterprises Via the Company Cost Parameter
Abstract
This article presents a cluster analysis of the value of organizations in the agricultural sector of the Russian Federation, calculated by discounting cash flows income approach. The relevance of the study is due to the fact that the value indicator is insufficiently studied by the factors affecting it and, therefore, it is necessary to take a comprehensive approach and apply statistical analysis methods to the valuation of the enterprise. Clustering will determine the type of distribution characteristic of the value indicator, as well as confirm or disprove the hypothesis that the analysis of the company will be divided into three groups: with an inflated value; with a value close to the balance sheet and with an understated estimated value. The results obtained can be the basis for the factor analysis and the construction of the integral index of assessing the value of companies of agriculture of the Russian Federation.
About the Authors
N. S. Vasilyeva
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Vasilyeva Nina S., Senior Lecturer, Department of Corporate Governance and Finance
Novosibirsk
E. P. Pichugina
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Pichugina Evgeniya P. Undergraduate
Novosibirsk
References
1. Alekseev M.A., Savel’eva M.Ju., Slajkovskij S.A. Vlijanie manipulirovanija finansovoj otchetnost’ju na ocenku stoimosti kompanii // Sibirskaja finansovaja shkola. 2017. № 1 (120). P. 107–110.
2. Alekseev M.A., Tjuzhina M.S. Vyjavlenie napravlenija iskazhenija finansovoj otchetnost’ju // Sibirskaja finansovaja shkola. 2016. № 6 (119). P. 129–133.
3. Alekseev M.A. Opyty ocenki otchetnosti rossijskih predprijatij s pomoshh’ju indeksa manipulirovanija // Sovremennye finansovye otnoshenija: problemy i perspektivy razvitija. 2016. P. 3–12.
4. Levchaev P.A. Finansy korporacij i ocenka stoimosti: ucheb. posobie. M.: NIC INFRA-M, 2016. 157 p.
5. Pichugina E.P. Issledovanie vzaimosvjazi mezhdu razmerom stoimosti organizacii i ee denezhnymi ostatkami // Sb. statej Mezhdunar. nauch.-prakt. konf. «Zakonomernosti i tendencii formirovanija sistemy finansovo-kreditnyh otnoshenij» (Ufa, 10.12.2016 g.). Ufa: Ajeterna, 2016. Ch. 3. P. 17–19.
6. Pichugina E.P. Klasternyj analiz predprijatij cherez pokazatel’ stoimosti kompanii // Rol’ innovacij v transformacii sovremennoj nauki // Sb. statej po itogam Mezhdunar. nauch.-prakt. konf. (Sterlitamak, 22 aprelja 2018 g.) v 2 ch. Ch. 1. Sterlitamak: AMI, 2018. P. 124–128.
7. Pichugina E.P. Podhody k ocenke stoimosti organizacii: analiz mnenija rossijskih jekonomistov // Sb. statej Mezhdunar. nauch.-prakt. konf. «Rol’ innovacij v transformacii sovremennoj nauki» (Volgograd, 05.12.2016 g.). Volgograd: Ajeterna, 2016. P. 216–223.
8. Chebotarev N.F. Ocenka stoimosti predprijatija (biznesa): uchebnik dlja bakalavrov. M.: Izdatel’sko-torgovaja korporacija «Dashkov i K°», 2014. 256 p.
9. S KRIN: baza dannyh po rossijskim kompanijam, regionam i otrasljam. [Jelektronnyj resurs]. URL: http://www.Skrin.ru (data obrashhenija: 7.04.2018).
Review
For citations:
Vasilyeva N.S., Pichugina E.P. The Analysis of Clustering of Russian Agricultural Enterprises Via the Company Cost Parameter. Vestnik NSUEM. 2018;(4):115-125. (In Russ.)
Email this article 
