THE ROLE OF STRATEGIC ANALYSIS IN INCREASING FINANCIAL TRANSPARENCY OF ECONOMIC ACTIVITY

UDC 303.7
DOI: 10.36871/ek.up.p.r.2022.03.01.001

Authors

Zhanna V. Mikhailova,
St. Petersburg State University of Railways of Emperor Alexander I, St. Petersburg, Russia
Svetlana M. Bychkova,
Saint Petersburg State Agrarian University, Saint Petersburg, Russia

Abstract

Based on determining the importance of strategic financial analysis and adopting it as a tool to increase the financial transparency of the economic activity of railway transport, a scheme for its development using the components of strategic financial analysis and accounting is proposed. At the same time, the features and main characteristics of the specified directions of strategic development of railway transport are taken into account from the position of ensuring financial transparency of economic activity and its implementation.

Keywords

strategic financial analysis, financial transparency of economic activity, key indicators, indicators, reporting.