Institutional transformations and assessment of profitability of the interregional distribution grid companies` activity

Abstract

In article the factorial model of an assessment of assets profitability of the interregional distribution grid company including four factors characterizing financial, operational and investment efficiency of activity of the organization is developed and offered. The factorial analysis of assets profitability of JSC IDGC North Caucasus and JSC Chechen-Energo on the basis of the offered factorial model is carried out, conclusions and offers on activity efficiency increase of the studied organizations are made. The results of the present study may conduse to promoting the expansion of theoretical and methodological base of the financial and economic activity analysis for the energy network companies