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Ekonomіchny analіz - Bolyuh MA, Burchevsky VZ

3.12. Vikoristannya in ekonomіchnomu analіzі sposobіv proportsіynogo dіlennya, chastkovoї uchastі that the method іntegralnogo

Elіmіnuvannya yak sposіb factor analіzu Got suttєvy nedolіk, oskіlki, koristuyuchis him brought vihoditi s of scho factorization zmіnyuyutsya Square one od one. Naspravdі stink zmіnyuyutsya odnochasno have vzaєmnomu zv'yazku, i od tsogo vzaєmozv'yazku otrimuєtsya dodatkovy prirіst effective pokaznika, yaky for vikoristannya sposobіv elіmіnuvannya priєdnuєtsya to one s faktorіv, yak usually up ostannogo. Otzhe magnitude vplivu faktorіv on zmіnu effective pokaznika zmіnyuєtsya fallow od Georeferencing on yak chi Inshyj posed one factor in analіtichnіy modelі.

Rozglyanemo tse on prikladі Table. 3.7. Zgіdno s guidance in nіy danimi, Quantity verstatіv on pіdpriєmstvі zbіlshilasya 12.5% ​​virobіtok per hour of takozh zbіlshivsya 12.5% ​​vodnochase Quantity vіdpratsovanih Godin one Verstat zmenshilas at 27.27%. Oznachaє Tse, scho 5.68% [-7.95 - (12.5) - - (-27.27) - (12.5)], abo 56 000 USD tovarnoї produktsії becoming zmenshennya Key infrastructure produktsії od vzaєmozv ' yazku troh faktorіv.

Koli mi pіdrahuєmo umovny rіven Key infrastructure tovarnoї produktsії, vihodyachi s faktichnoї kіlkostі Verstat-Godin, vіdpratsovanih usіma Verstat, she planned Godin virobіtku one Verstat, the entire dodatkovy prirіst od vzaєmodії dvoh faktorіv bring vіdnesti on yakіsny factor - zmіnu Godin virobіtku Verstat:

• 80 = 8800 = 704,000;

• 80 = 7200 = 576,000;

• 90 = 7200 = 648,000.

Zvіdsi:

= 576 000 - 704 000 = -128,000;

= 648 000 - 576 000 = 72 000.

Prote if for rozrahunku umovnogo pokaznika tovarnoї produktsії spochatku take zaplanovanu Quantity Verstat-Godin, vіdpratsovanih vsіma Verstat, that factual virobіtok Verstat per hour of, the whole dodatkovy prirіst tovarnoї produktsії bude vіdneseno on kіlkіsny factor yaky mi zmіnyuєmo in other Cherga:

• 80 = 8800 = 704,000;

• 90 = 8800 = 792,000;

• 90 = 7200 = 648,000.

Zvіdsi:

= 648 000 - 792 000 = -144,000;

= 792 000 - 704 000 = 88 000.

Dwellers pozbutisya tsogo nedolіku, іntegralnogo protrude to the method. Vikoristannya tsogo process for umozhlivlyuє otrimannya tochnіshih rezultatіv rozrahunku vplivu faktorіv proti sposobіv lantsyugovih pіdstanovok, absolutely that vіdnosnih rіznits, that uniknennya neodnoznachnoї otsіnki vplivu faktorіv, bo at tsomu razі results are not stale od Georeferencing faktorіv in modelі and dodatkovy prirіst effective pokaznika, yaky otrimano od vzaєmodії faktorіv, rozpodіlyaєtsya mіzh them proportsіyno іzolovanomu їhnomu vplivu pokaznik on productivity.

On Purshia Poglyad zdavatisya Mauger, scho to gain rozpodіlu dodatkovogo dostatno take yogo abo half the Chastain, yak vіdpovіdaє kіlkostі faktorіv. Ale tse often zrobiti smoothly, that scho factorization mozhut dіyati in rіznih napryamkah. Tom in іntegralnomu metodі koristuyutsya Pevnyi formulas. Navedemo osnovnі s rіznih them for models:

.

In Nashomu prikladі (Table 3.7.) Rozrahunok held in Taqiy sposіb:

.

.

Zagalny vpliv oboh faktorіv [- 56 000].

For trifaktornih models vikoristovuєtsya Taqiy algorithm rozrahunku:

;

In Nashomu prikladі vpliv faktorіv rozrahovuvatimetsya for with such a formula:

TP = R • G • AP

Vіdtak zmіna tovarnoї produktsії for rakhunok zmіni kіlkostі verstatіv dorіvnyuvatime:

Zmіna tovarnoї produktsії for rakhunok zmіni kіlkostі Godin, one vіdpratsovanih Verstat, dorіvnyuvatime:

Zmіna tovarnoї produktsії for rakhunok zmіni Godin virobіtku stanovitime:

Zagalny vpliv troh faktorіv [- 56 000].

Іnodі for viznachennya vplivu faktorіv on prirіst effective pokaznika Mauger Buti vikoristany sposіb proportsіynogo dіlennya. Tse stosuєtsya quiet vipadkіv, if mi maєmo cope s additive function models the type Y = X 1 + X 2 is the type zmіshanimi

.

Rozrahunok held in Taqiy sposіb:

Napriklad, rіven rentabelnostі kapіtalu znizivsya 10% in zv'yazku Zi zbіlshennyam kapіtalu pіdpriєmstva 1.5 million USD. When tsomu vartіst main kapіtalu zrosla 2.5 million USD, and working - zmenshilas 1.0 million USD. Otzhe for rakhunok Perche factor rіven rentabelnostі znizivsya, and for rakhunok another - pіdvischivsya:

Rozv'yazannya For this type of problem can be vikoristati takozh sposіb chastkovoї uchastі. When tsomu vpliv skin factor on productivity pokaznik rozrahovuєtsya proportsіyno yogo chasttsі in vіdhilennі for CIM pokaznikom, tobto rozpodіl zmіni effective pokaznika mіzh factors conducted the rules proportsіynogo rozpodіlu. For tsogo spochatku viznachaєtsya chastka skin factor in the growth zagalnіy sumі faktorіv, yak potіm pomnozhuyut on zagalny prirіst effective pokaznika:

In Nashomu prikladі rozrahunki vplivu faktorіv on zmіnu obsyagu tovarnoї produktsії conductive so:

Usogo: - 56,000.

Rozglyanutі vische tehnіchnі zasobi ekonomіchnogo analіzu zabezpechuyut mozhlivіst doslіdzhuvati whether SSMSC pokazniki dіyalnostі pіdpriєmstva okremo abo in kompleksі (in order of system). However, pid hour navіt analіzu okremih pokaznikіv Robot (Not Saying vzhe about complex analіz) duzhe rіdko koristuyutsya tіlki one іz rozglyanutih tehnіchnih priyomіv. For dosyagnennya kіntsevoї methylene analіzu, yak usually neobhіdno zastosuvati kombіnatsіyu rіznih priyomіv. Prote mehanіchne zastosuvannya tehnіchnih priyomіv analіzu without knowledge of the basics buhgalterskogo oblіku, statistics mіkro- that makroekonomіki, fіnansіv, management, marketing Mauger prizvesti to formalіzatsії analіzu, pozbavlennya yogo ekonomіchnogo zmіstu.

Meals for samoperevіrki

1. Shcho rozumіyut pid method ekonomіchnogo analіzu? SSMSC yogo osnovnі RISS that harakternі osoblivostі?

2. chomu polyagaє are systemic pіdhodu i yak vіn viyavlyaєtsya in ekonomіchnomu analіzі?

3. chomu polyagaє are yakіsnih (abstract logіchnih) that kіlkіsnih priyomіv ekonomіchnogo analіzu?

4. SSMSC osnovnі abstract logіchnі priyomi zastosovuyutsya in ekonomіchnomu analіzі?

5. The essence of priya "porіvnyannya". Yakih minds porіvnyannostі pokaznikіv neobhіdno dotrimuvatis, koristuyuchis priyomom "porіvnyannya"?

6. The bottom line, the value of an area vikoristannya evristichnih priyomіv doslіdzhennya.

7. chomu polyagaє sutnіst priyomіv "Mozkovy assault" that "ekspertnih otsіnok"?

8. Shcho Takeo serednі that vіdnosnі quantities їh Vidi that osoblivostі vikoristannya in ekonomіchnomu analіzі?

9. Shcho Takeo cooperate for dinamіki? SSMSC pokazniki vikoristovu yutsya for analіzu ryadіv dinamіki? Methods їh rozrahunku.

10. values the role grafіchnogo method of doslіdzhennya in ekonomіchnomu analіzі. SSMSC Vidi dіagram that grafіkіv naychastіshe vikoristovuyutsya in ekonomіchnomu analіzі?

11. SSMSC Vidi grupuvan vikoristovuyutsya in ekonomіchnomu analіzі? Yaka technique pobudovi analіtichnogo grupuvannya?

12. In essence chomu polyagaє balance method for an area in Yogo zastosuvannya ekonomіchnomu analіzі?

13. Shcho Takeo "elіmіnuvannya"? SSMSC priyomi vіdnosyat to priyomіv elіmіnuvannya?

14. chomu polyagaє essence is the significance of the process lantsyugovih pіdstanovok? Algorithms rozrahunku CIM way vplivu faktorіv in rіznih types of models.

15. chomu polyagaє essence is the significance of the process absolutely rіznits? Yaka tehnіka vikoristannya danogo way?

16. chomu polyagaє i are the values of the method vіdnosnih rіznits? Yaka tehnіka vikoristannya danogo way?

17. In essence chomu polyagaє іndeksnogo way? Yaka tehnіka vikoristannya danogo way?

18. The essence of the method іntegralnogo. For analіzu yakih factor model yogo vikoristovuyut? Tehnіka vikoristannya tsogo the method.

19. The essence of the method proportsіynogo dіlennya. For analіzu yakih factor model koristuyutsya him? Tehnіka yogo vikoristannya.

20. The essence of the method chastkov? ¯ uchastі. For analіzu yakih factor model yogo vikoristovuyut? Tehnіka yogo vikoristannya.