a кандидат экономических наук, доцент кафедры экономики и управления на предприятии нефтяной и газовой промышленности, Уфимский государственный нефтяной технический университет, Уфа, Российская Федерация

The result of the formation and use of investment resources of enterprises is characterized by many parameters and the relationship between them and the results is usually unknown. As a result, it is advisable to use economic and statistical methods and models, in particular, methods of correlation and regression analyzes, when analyzing the efficiency of using investment resources. The article substantiates a methodological approach to the use of correlation and regression analysis in modeling indicators of the efficiency of using the investment resources of an oil company. By the efficiency of using the investment resources of oil companies, we mean the ratio of income received from the investment activity of an economic entity and the costs associated with ensuring this activity. It is recommended to use the method of correlation and regression analysis to assess the influence of factor indicators on the effective indicator (an integral indicator of the efficiency of using the investment resources of an oil company). Based on the calculation of the integral indicator for a number of periods, the dynamic change in the efficiency of the formation and use of investment resources of the oil company is estimated, which allows characterizing the qualitative state of the management system for the formation and use of investment resources of the oil company. A one-factor economic and statistical model of the dependence of sales proceeds, sales profit, net profit and sales profitability on the integral indicator of the efficiency of using the investment resources of an oil company has been developed. The proposed methodological approach was tested on the example of the oil company PJSC «Gazprom Neft». A moderate correlation between the net profit indicator and the efficiency of the formation and use of investment resources of an oil company is revealed. It was found that if the integral indicator of the formation and use of investment resources changes by 1 %, the net profit will change by 31.56 %. Based on the results of the calculations, the main directions of increasing the efficiency of using the investment resources of the oil company are proposed, the implementation of which will allow maintaining the valuesн of the integral indicator of the effectiveness of the formation and use of investment resources of the oil company PJSC «Gazprom Neft» at a high level.

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