Financial forecasting: theoretical approaches and practical application

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Abstract

The article explores issues related to forecasting the company's financial performance. A comparative analysis of various author's forecasting methods is carried out, among which are the methods of Kovalev, Savitskaya, Mezenova, Korsanov. The significance of accounting approaches in the horizontal, vertical and coefficient methods in the context of the company's financial forecasting is determined. The conclusion is formulated about the importance of forecasting from the point of view of the company, investors, and customers in the modern economy.

About the authors

Milana Magomed-Salievna Abueva

Peoples’ Friendship University of Russia (RUDN University)

Author for correspondence.
Email: abueva-m@rudn.ru
ORCID iD: 0000-0002-3082-8170
SPIN-code: 2913-3024
Scopus Author ID: 57224893435

PhD, Associate Professor of the Department of Accounting, Audit, and Statistics at the Faculty of Economics

117198, Moscow, Miklukho-Maklaya str., 6

Daniel Ruslanovich Didigov

Peoples’ Friendship University of Russia (RUDN University)

Email: didigov-dr@rudn.ru
ORCID iD: 0000-0002-7326-2808
SPIN-code: 8986-0194

Assistant Professor of Finance and Credit at the Faculty of Economics

117198, Moscow, Miklukho-Maklaya str., 6

Polina Alexandrovna Antipenko

Peoples’ Friendship University of Russia (RUDN University)

Email: antipenko-pa@rudn.ru
SPIN-code: 6507-8658

Postgraduate Student of the Department of Finance and Credit at the Faculty of Economics

117198, Moscow, Miklukho-Maklaya str., 6

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