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Economic analysis (compendium)

8 Rozdil. Analysis of financial results of financial statements

8.1. Analysis of the benefits

In the analysis, there are such indicators of loss: balance sheet profit, loss of sales, robots and services, loss of sales, financial results of cleanup operations, clean operations.

The balance sheet income includes financial results of realizable products, robots and services, types of realizable sales, incomes and benefits of re-operating operations.

Fee for a change - the price is lower than gross income, gross vitrates and depreciation.

A clean lodge - a lane that is too much to be paid in order to pay all the taxes, economic sanctions and financial guarantees.

In the process of analysis, you need to check in the warehouse of the balance sheet, structure, dynamics and the plan for the star. The increase in the structure of the balance sheet means the drawing of the pet wagons of the skin warehouse (the increase in sales, the increase in sales, the final financial results) of the total amount. With vivchennі dynamics a bit of warto vrakhovuvati іnflatіsіііnі officials of the zmіni yogo sumi. For the whole virus, I’m correcting the average price of Yandex for the production of food in the middle for a galaxy, and viti of the realized products will change the price of the resource for the first time.

Dalí go on to analyze the leather warehouse of the balance sheet surplus okremo.

The main part of the gain in business is to provide real product sales and services. In the process of analysis the dynamics and the vision of the plan are a side view of the realization of the products and the officials of the summer sum are appointed.

A side view of realizing the product as a whole on the basis of the property is to lay the bottom of the official list: an oath of realizing the product, of the third structure , sobartosti rivniva mid-realizatsynyh prices .

An oath of realizatsії products can be celebrated positive and negative inlet on a bag of money. Zbіlshennya oath sale of cost-effective products lead up to a proportional zbіlshennya offset. As a matter of fact, the product is бит zbitkovoi, then when there is an oath of obligation, realizatsii і бу бу є з з з мен мен мен change the sum.

The structure of commodity products can be described as positive, as negative negative in the bag. As a rule, there are often a lot of more profitable products for the foreign market, then there’s a bit of extra cost, and at the same time: if there’s little profit, there’s a little bit more profitable.

The variety of products and benefits is found in an upright proportion of deposits: lower rates of production should be reduced to a total amount of benefits. Zmіna zhіvnya mid-realizatsіynih prices and rozmіr income can be found at a directly proportional deposits: when zbіlshennі іnvіnі prіsnі suma a little bit of growth and navigation. The rozrakhunok to pour this official on a bag for a while can be seen by way of lanceous pause permissions, victorious data given in the table. 8.1.

Table 8.1.

Weekly data for factor analysis analysis of product sales, UAH.

The plan for the sum of the benefit of realizing products from the wholesale exchange of re-conceptions for 1396 UAH. (19296 - 17900).

As a matter of fact, I’ve broken the amount of the planned and clever amount, calculated the time for the actual liabilities and the assortment of products, the plan for the planned prices and the planned products, the available prices, and the different prices:

18278 - 17900 = +378 UAH.

You should know how to know how much sales you owe, how much you need to plan a profit by multiplying by more than one reconcile (underconfiguration) plan, if you want to realize more than a total of a total of eighty-eight results, we’ve got a total of 37 more. From the sale to the oath).

Impression of the right amount of money to the amount of money to recognize as a whip for the total amount of the planned sum of vitrats, overdone on the actual oath of sale, with the actual sum of vitrats:

78322 - 80639 = - 2317 UAH.

Zmіna sumy a margin for a bundle of entry prices for products is considered to be a hat for the introduction of actual viruses for the smart, as a result, I won for actual liability realizatsii products with planned prices:

99935 - 96600 = +3335 UAH.

The following is also possible to analyze the plan and the dynamics in order to realize the actual products, to pay attention to the first order: the obligation to sell the products, the cost and the middle price . The factor model is a side view of realization of environment views of products and looks:

П = Vрпі (Ці - Сі),

de Vrpi - an oath of realizatsії products;

Tsі - mid-realizatsіynі prices of single products;

Сі - specialty of single products.

The technique razrahunku vlivu official with the method of lanceugal substitution of the poleє in the offensive:

1) the planned take-off is spent: Spl = Vrppl (Cpl - Spl);

2) the value of 1 is worth the insurance, the price is the difference in the case of an actual liability, and for the planning of the planned prices and the planned costs of the products: Pum1 = Vrpf (Tspl - Spl);

3) the value of 2 is insured, the mean is the difference in the actual actual liability, the actual price of the products, the plan is sober-up: Pum2 = Vrpf (Tsf - Spl.);

4) the actual loss is paid for: Pf = Vrpf (Tsf - SF);

5) the penitentiary prist (short-circuited) to the flight is broken apart from the plan: Pzag = Pf - Ppl;

6) to fill in the flow of officials for a quick (short) trip:

a) after pouring the oath of realization: Pvrp = Pum1 - Ppl;

b) inflow of the average mid-selling price: ПЦ = Пум2 - Пум1;

c) inlet of the winter season: Ps = Pf - Pum2.

All indications are possible roshrahuvati, vikoristovuyu way of absolute reznits. The algorithm for the rosette will be:

a) after pouring the oath of implementation: Pvrp = (Vrpf - Vrppl) (Tspl - Spl);

b) the inflow of the zip: Tsp = (Tsf - Tspl) Vrpf;

c) inrush of the winter season: Ps = - (Sf– Spl) Vrpf.

Similar rosacea are carried out for the skin type of products.

Upon completion, you need to make a detailed review of the reasons for the omission of the sale, the price and the fact that the skin type of the product is sold.

Middle-realizatsiona price of one product is to be sold with a hat for the sale of a virus for a sale for an oath of sale. The following officials are being poured into the winter rivals: the availability of the sold products, the market for the products, the market environment, the inflation process.

Yakіst of commodity products - one of the main officials, who want to lay down the average price of realizatsii. For more high quality products, more high prices and more.

Zmіnu of the middle rivia price of the viroba for the rachun of yogo yakostі can be signaled with the following rank:

D? Yak = (Tsn - Tss) Vrpn / Vrpzag,

de Tsn і Tsp - відповідно the price of a new and old language;

Vrpn - an oath of realizatsії products novoi yakostі;

Vrpzag - the obscure oath of the sold products of the ith form for the first period.

It is possible to rokrahunku vlivu variety of products on winter average price can be seen in two ways.

The basis of the first one is based on the principle of lancing permutations: the sum of the virus of the main obscene oath is actually realized products with the actual and planned varietal warehouse. As a result, I have rejected the sale of goods for the rest of the world, in fact, the products sold are real, the average price has been changed for the price of goods.

The algorithm of the whole rosette can be taxed in such a viglyadі:

1) the virus is rooted in case of actual grade:

BP1 = (VRpzag.f. x PVfі) Tsplі,

de Vrpzag. f. - the actual zagalny (usih sortiv) oath realizatsії;

PVfі - actual pitoma vaga realizatsії products okremikh grades at the back of the observance of realizatsii;

Цплі - the planned price of the product of the i-th grade;

2) the value that is worth the virus when planning grade:

VRum = (VRpzag. F. X PVplі) Tsplі,

de PVplі - planned pitoma car sales realizm okrimich grades u zagalnom obesity realizatsії;

3) there is a need for branding for the average winter price:

Φ = (BP1 - VRum) / VRpzag. f. .

The basis for another method is laid out by the method of absolute reticulation: to review the actual pet plan for the skin variety to multiply the plan price for the single product, to be able to multiply by 100:

Φ = ((PVfі - PVplі) x Tsplі) / 100

For such a methodology, the cost of selling the middle price is always fall for the product, and when the price is sworn, the realization is not in the cost of the product, but of the product. In addition, there is a lot of room to buy a car for realization on the surrounding markets at a foreign market (for a view of the pet carriage for the front order).

As long as you stretch out the average price for the products, it’s equally planned for the price of the event, then the last time the average price is higher, the following is the most important number of products sold for the period.

The results of the analysis of the price carried out for the types of products are pagan.

A look at the plan of the balance sheet with a significant amount of time to lay down the financial results of the business, not having to realize the real products. All the benefits of shareholdings at private enterprises; a rent of land for rent of land and the main landings; repaid and paid penalties, fines and forfeits; zbitki vid a written-off of a hopeless debitorial bargaining, for a certain term of terminology of the old age; zitki vid verdure; profits for stocks, regions, deposits; profits and loans from foreign currency transactions and so on.

The analysis is mainly done before the dynamics and the reasons for the rejection of the disease and that in the skin-specific vipadok. Zbitki v_d viplati fines vinikayut at zv'yazku with disrupted by okremim services by agreements with the nterned enterprises, organizations and installations. During the analysis, the reasons for the unobedience of the goiters are established, come in to get accustomed to allow forgiveness of pardons.

The total sum of the penalties may be reduced not only due to the collapse of contracted goiters and yachts by the step-by-step and front-runners, but also through the weakening of financial control on the side of the loan from them. To that, an analysy of Danish testimony, warto pereviti, who in the most severe falls, the destruction of contracted goiters, the boules presented to the post-graduates of the official sanctions.

Zbitki vid a write-off of a hopeless debiting bargain win, speak, at quiet enterprises, at some regions and control over the camp does not vidogam vimogam. The flanks (zbitki) of the past rocky, wyavlenі stretch of stream rock, as well to talk about the shortcomings of the accounting region.

Special respect for the benefits of the valuable folders (shares, shares, bills, certificates, etc.). Payments of utilities to clear the incomes of income from divisions and percentages. In the process of analysis, the dynamics of dividends, the rate of shares, a net profit, and a drop in one share are analyzed. The tempera zrostannya is restored, but the names of the indicators are lower.

Suma otrimanih divіdendіv deposits od kіlkostі pridbanih aktsіy i rіvnya divіdendu one aktsіyu, rozmіr yakogo viznachaєtsya rіvnem rentabelnostі aktsіonernogo pіdpriєmstva, podatkovih that amortizatsіynoyu polіtikoyu powers, rіvnem protsentnoї rate for the loan i t. D. When otsіntsі rezultatіv fіnansovoї dіyalnostі great significance of toil mіzhgospodarskі porіvnyannya, vivchennyu dosvіdu robots іshih pіdpriєmstv on the market of valuable folders.

For the results of the analysis, specific entries are scored, hidden on the front and the front and the bottom of the door for the next operation.

Zavdannyam analizu ож takozh p_drakhunok reserve_v zbіlshennya sumi a little extra. The main ер н н дж ер ами ами ами б б б б ль об об об об об об ся ся ал ал ал ал ал ал ал ал ал арт арт арт арт арт арт арт арт ум, ни ост соб ум соб ум ум ум ум ум ум,. Ут ут ум ум ум ум ум ум ум ум.

In order to see the reserve for the increase in the cost of the sale of real products, the necessary reserves for the development of the previous reserve of the increase in the value of the product are multiplied by the actual loss in the form of a single product.

Reserves for the benefit for lower prices, lower prices for goods and services for such methods: forwards, the reserve for lower prices for leather products is multiplied by the possible reserve for the sale of reserves.

Istotny reserve zrostannya bribe є abbreviation of yakostіtarno ї products. The winnings are as follows: the size of the pet waggon of the skin variety is multiplied by the price of the varietal variety, the results are pumsyumovy. It has been removed by such a rank that the average price has multiplied by the possible oath of realizatsії products.

Similarly, reserve reserves for a lap behind a rahun zmіni rinkіv zbutu.

Upon completion of the analysis, it is necessary to isolate all the reserves of the reserve.