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Economic analysis (compendium)

8.2. Analysis of profitability and efficiency

Profitability indicators characterize the effectiveness of robots for business as a whole, profitability of low voltage, profitability and so on. It’s better, lower cost, to characterize the residual results of state donation. Розхній розмір show є і в нош нош е е е е е з з з з з яв with obvious resources of any kind.

Існує декілька видів indicators of profitability: profitability (payback) vitrate of investment and investment projects; profitability sale; pributkovostі capital and that part.

Strengthened indicators can be covered on the basis of a profit (balance sheet, profit from realizable products, net profit).

Profitability of viral business (payback vitrat) is regarded as a whitelist of the idea of ​​gross sales of net sales of sums of sales and sales of products. I’m showing you a kind of side-by-side purchase from skin hryvnias, which has been spent on viral products and realizing products. You can use this indicator as a whole for food, so for the environment and types of products.

Similarly, the amount of investment projects will be signaled: the sum is removed for the duration of the project to be spent on the project investment.

Cost-effective sale of a rose by a hat for a little bit of sales of real products, robots and services of a pure surplus in the bag of a shredded virus . The price of the characteristic is a sum of hryvnias for sale and for sale as a whole for the purchase of goods and environmental products.

Cost-effectiveness of capital is deducted from the income to the middle of the secondary market of all invested capital as well as storage facilities: hairy, staged, permanent, main, negotiable, orbital capital, which can be easily reimbursed.

In the process of analysis, follow the dynamics of the names of indicators of profitability, follow up the plan for them and carry out further activities with competitors.

Pislya tsogo needed to analyze the officials, who have poured into the winter rivals of profitability.

The range of profitability of the viral business (payback of vitrates), the deductions from the whole company, the rest of the main orders, the cost of the sales, the structure of the sale

The rozrakhunok will fill in the first order for the winter season, the profitability in the whole for the purchase can be done through the way of lansy pending permissions for the following posts:

1) the cost of profitability is needed for the planned period of time at the expense and cost (Rpl);

2) the amount of profitability 1 (Rum1) is smart. For the whole smarter way (with actual sales realities, ale of planned product structures, prices and individual products), extend the cost (with actual costs of real sales, planned production plans);

3) the amount of profitability 2 (Rum2) is smart. For a whole smart margin (for actual obedience, realizatsii, actual product structures, all planned costs and individual products) to extend the cost (for actual cost of realizable expenses, actual costs)

4) the amount of profitability 3 (Rum3) is smart. For a whole smart gain (with actual costs, actual sales, actual product structures, actual prices, all planned costs of one product) to extend the costs (with actual costs, actual costs, realities)

5) the actual profitability ratio (Rf) is spent on insurance;

6) there is a sign of profitability: (Rf - Rpl);

7) the number of officials is indicated at the profitability margin:

a) after pouring the oath of implementation: (Rum1 - Rpl);

b) filling the product structure: (Rum2 - Rum1);

c) having drunk price: (Rum3 - Rum2);

d) inlet of sobartosti: (Rf - Rum3).

On the basis of a factorial analysis of profitability, it is indicative of the skin appearance of the product. Riven of profitability okremich type of products to lay down in the form of middle prices and their single value products. After pouring in the cynical rozrahovuvatsya way lantsyugovih pіdstanovki. The algorithm of the rosacea is upcoming:

1) profitability on the basis of planned indicators in average prices and sobartosti (Rpl);

2) the amount of profitability is indicated (Rum) (income, expenses for actual prices and planned expenses, last for planned expenses);

3) the cost-effectiveness is actual; (Rf) and it is designated that the price is the same as the planned level;

4) there is a need to fill in the bills for the profitability of profitability:

a) inlet of water supply (Rum - Rpl);

b) the intake of wintertime (Rf - Rum).

Dalі needed more detail in detail of the reason for the winter average price and in the way of proportional distribution of the price of income to the profitability. Also, you need to establish that for the racket of good officials there is a change in the number of single products, and in the same way, you can see the difference in profitability.

Such razrahunki carried out for the skin type of commercial products, which allows you to accurately evaluate the work of the company and the internal reserves of the growth of profitability on the analysis of the product.

Factor analysis of profitability of sales is carried out in the same way, but only the indicator of costs in case of rose shopping is displayed. The indicator of viruses is realizability.

For a detailed scheme of health and factor analysis of the profitability of invested capital (the rest is the whole balance sheet profit up to the sum of invested main and working capital). Balance sheet to lay down the obedience to the sold products, the structure of the company, the self-interest, the average income and the financial results of the other activities, not the result of the sale of the products. The average amount of the main and working capital is to keep the entire amount of the sales and the speed of the turnover (the number of turnover), which means the total amount of the turnover is the average amount of the main and working capital.

Chim shvidsha wraps up capital on business, while less is necessary for securing a planned oath of sale. I Navpaki: Improving working capital requirements I will need additional cash for securing the same liability and realizing products. Thus, an oath of sale alone can’t cope with the profitability, because of the fact that there’s a greater proportion in the future, but a change in the amount of income and the amount of the main working capital for understanding the unchanged officials.

Interchange of names of officials with equal return on profitability can be recorded with the next order:

R = [ BP = f (Vrpzag, PVi, Tsі, Cі, PFR) ] / [ K = f (Vrpzag, PVi, PVi, Kob) ] ,

de BP - balance sheet margin;

Vрпзаг - the obscene oath of realizatsії products;

PVі - structure of realizatsii;

Пі - mid-realizatsіynі values;

Сі - compliance with single products;

PFR - earned financial results;

K - investment capital;

Cob - a factor of capital turnover.

For the sake of filling in the money for officials at the profitability level, the number of ways to get the permutations is followed by an algorithm that is similar to the one brought in by a thorough analysis of the profitability of the viral business. Відмінність полугає at the number of smarter values, which, at times, are official 5, becomes 5.

If the analysis is drunk, it is necessary to fill in the bills of the officials of another level, in order to lay down the average price, so that the product’s output and the results are real.

To analyze the same profitability of the fiscal capital, as well as to calculate the balance sheet to the middle of the main interests and the middle of the surplus material back assets.

We conclude the analysis step є the rozrakhunok reserve_v p_dvishchenny r_vnya profitability.

The main reserves of sales of profitability are sales, sales, sales, and sales of goods and services. For financial support, reserve money and profitability (for the knowledge of the reserve of sales and sales of products, as well as the reserve of business products).

Reserve for financial profitability of invested capital may be of equal insurance. At the same time, the indicator of “profitable profitability” is worth dropping out for thinking about the reserve reserves in the balance sheet profit and the shortened amount of capital for the handler of accelerated turnover.