The method of consolidation of information on the procedure for determining return on total capital by EBITDA
https://doi.org/10.18384/2949-5024-2025-4-27-37
Abstract
Aim. Development of a method of consolidating information on the procedure for determining the return on total capital by EBITDA and disclosing the relationship with statistical and financial reporting indicators.
Methodology. The methodological approach used in the study includes a analysis and synthesis, induction and deduction, observation, modeling, methods of statistical and comparative analysis and factor analysis.
Results. The proposed method of consolidating information on the procedure for determining the RTA profitability indicator has been tested on the example of the construction industry. The typology of territories of the Russian Federation for 2024 by the level of RTA has been realized. The deterministic factor model of additive type of RTA indicator is constructed. The problem of openness and accessibility of information on EBITDA indicator for stakeholders is disclosed.
Research implications. It consists in the proposed method of consolidating information on the procedure for determining the RTA profitability indicator from various sources of statistical and financial reporting, which allows for inter-territorial comparisons. The results of the study can be useful as a toolkit for benchmarking.
About the Author
T. Berezova
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Tatyana G. Berezova (Novosibirsk) – Postgraduate Student, Statistics Department
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