Gerasymenko E. Methods for Consolidated Financial Statement Compilation and Operations Efficiency Analysis of Subsidiary Companies

Oil-and-gas production enterprises of Ukraine, results of its industrial and economic activity, bookkeeping reporting and primary documentation. Study of methodological and methodical aspects of drawing up the consolidated financial reporting according to national and international standards. Methods: scientific generalization, comparison, systematic, theoretical synthesis, economic-mathematical methods and methods of imitating modelling, deduction and induction. It was developed the suggestions and recommendations concerning algorithm improvement of drawing up the financial reporting of Ukrainian enterprises consolidated groups taking into account the synergy effect, creation of integrated information base for analysing the activity effectiveness of daughter enterprises and strategy creation of consolidated enterprises groups development. It was substantiated goodwill estimation necessity basing on outlay and lucrative method of financial resources utilization by enterprises group. It was elucidated enterprises groups forming procedures without creation of legal entity: offered the new organization variants of daughter enterprises control according to international standards. It was offered a two-stage ranking methods of daughter enterprises using the packet of economic and synergy criterions and systematized the prevailing analysis models of potential daughter enterprises by dint of complex classification development. Oil-and-gas production enterprises of Ukraine, educational process.