| Abstract [eng] |
This postgraduate thesis provides theoretical analysis of the diversification process and its classification and distinguishes the peculiarities of the application of the ways of its measuring. Despite the difficulties of the application of the ways of measuring of diversification, unconditional significance of diversification on the results of the companies’ activities in the stage of the economical slowdown is theoretically reasoned. Different aims and their impact on companies’ results under stable economic conditions and in the stage of economic slowdown are investigated. On the basis of joint stock company “VOLVEGA” and its group the analysis of the financial indexes and M. Gort indexes as well as other indexes was performed. The research results enabled to substantiate the positive impact of diversification on the economic efficiency and financial stability of the company. The major amount of information was received by using the methods of financial analysis, which assisted in revealing the tendency that the influence of the group grows when the profitability of the head company decreases, also, when head company suffers losses, the activity of the group reduces the loss and makes the consolidated activity profitable. |
