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ACTUALIZATION OF EBITDA IN THE EVALUATION OF THE RESULTS OF OPERATIONS IN THE CONSUMER SECTOR AND TRADE
Rizvanov Nail Altafovich
Finance University under the Government of The Russian Federation
Finance University under the Government of The Russian Federation
Abstract
The article is devoted to the question of assessing the performance of companies in the consumer sector and trade-based indicators of financial results. One of these tools is quite popular in foreign practice EBITDA. This mark is universal, item-voleuse to compare companies of different sectors and scales of activity. However, this indicator has certain characteristics that must be considered when making management decisions.
Keywords: consumer markets, CVP analysis, EBITDA, EBITDA margin, financial results, profit, retail, revenue
Category: 08.00.00 Economics
Article reference:
Actualization of EBITDA in the evaluation of the results of operations in the consumer sector and trade // Modern scientific researches and innovations. 2016. № 11 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/11/74660
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