home Economy Економічний аналіз - Болюх М. А., Бурчевський В.З.

Економічний аналіз - Болюх М. А., Бурчевський В.З.

7.6. Analisz podpodilu net pribudku

Clean the foodstuffs of the roses with the status of pidpriemstva. For the rainy flock of pure pribudku viplachuyutsya divendentsi to the shareholders of pidpriemstva, stvoiliyutsya fund accumulation, spizhivannya, reserve fund (individualne, kolektivne), part pributku sprymovuetsya on propovnennya vlasnogo turnaround, yde in the renovation fund ta na іnshі tsilі.

For analizu vikorystvuyut інформація з form № 2 «Звіт about financial results», rozraunki that kostorisi використання фонів, balance підприємства.

In the process of analysis, the vikonannya vikonannya plan z vikoristanny pributku, for whih actual dnyi zvitnogo rock about vikoristany purge pributok for all the strains to be sent to give the plan, z give the last fate of the hero of the gains, gaining the distance to many rock, and in vihidhilen zyasovuyutsya їх cause On the skin straightness of the virgin plantation (Table 7.8).

Table 7.8

The tablets are shown, the pi-pri-priemstvo at the zvitnomu rotsi crawled nabagato krasche, nizh at the past. Zvitnogo rock, 68.75% of net surplus is hoarded from the accumulated boulo fund, 18.75% from the spoilage fund and 12.5% ​​to the reserve fund. Minutes of fate in the accumulated booze fund were directed to 50% of 68.75% of zvyotny rock, to the fund spizhivannya - 30% against 18.75 in zovitsnomu rotsi, the reserve fund - 20% against 12.5% ​​in the zovitsnomu rotsi. Otzhe, maєmo збільшення відсотка відрахувань to the accumulation fund (+18.75%) і зменшення відсотка відрахувань to the fund пожидвання та резерв.

At analizi formovnya fondіv neobhіdіno vysnachiti, наскільки і за рахунок яких factorів змінилася їх magnitude. The main factors, namely, viznachayut rozmіr vіdrahuvan at the fund іn accumulated і spіzhivannya, є зміни sumi net прибутку (ЧП) та коефіцієнт відрахувань у відповідні фоні (Кі)

For rozrajunku factorіv warehouse analytic table 7.9.

Table 7.9

ROSRAKHUNOK FUEL FACTORS AT ROSMIR VIDRAHUVAN WITH THE FUNDY PIDPRIYEMSTVA

In the table 7.9 it is seen that the sum of the sum up to the accumulation fund has been reduced to the amount of rock by 54.0 yew. UAH Tse became the razoon of zlishennya net pribudku at 39 yew. UAH (78,05) ta for rahunok zbіlshennya koefіtsіnta vіdrahuvan up to fondіv - 45 tis. UAH Suma vidrahuvan to the fund spozhivannya became bolshoyu at 14.4 yew. UAH for rakhunok zlіlshennia clean pribudku - at 23.4 thousand yew. UAH, and zmenshenny parts vidrahuvan to the fund at 11.25% negatively flipped to the sum of Vidrahuvan. This is the situation of the vicinal and the reserve fund. Yakshto for rahunok zbilshennia clean net (at 15.6 thousand UAH) suma vidrahuvan before the fund zbylshilas, then for rakhunok koefіtsіnta vidrahuvan suma reserve fund was changed - by 6.0 yew. UAH

Providence analiziz daє mozhnivіst prostezhiti for formovanyam fondіv not tilki for two sumіsnі fate, and th for kіlka rockіv.

In the process of analysis, it is necessary to tamper with the dynamics of the part of the pributku, yaka yde on the payment of divi dends in accordance with the agreements, the self-financing of receivables (rebranding the surplus), the social housing fund, the material costs of work and payments, . Ці showmen treba vivchati in a tiny zv'yazu z rivnem profitability, sumoi pributku on one robniku, on one grivnyu the basic vibronicheskih fondіv.

Vazhlivim zavdannyam analizu є vivchennya nourish vikoristania zadobiv fondіv accumulation і використання. Zasobi tsikh fondіv мають цільове призначення і витрачаються згідно з затвердженим кошторисом. Fund podrobchenya vikoristovuyutsya in the main for fizansuvannya vitrat for vyshirennya vibrobitvtva, yogo tehnynechne re-equipment, in the new technology novinh teh noshe.

The fund of co-existence can be vikorostovuvatis on the collective consumption (vitrati on utriannya ob'ektiv in the culture of health and health, spent health and cultural-Masovid zahodiv) that індивідуальні (vinaroda for the results of robotics for the ric, material extra-maternity, accessibility for the sanatorium and boudinki, Scholarships for students, private payments for kharchuvannya і проїзду, допомога у зв'язку з виходу на пенсію та інші).

In the process of analysis, the actual amount of vitration is added to the vitrates, the kosttoris is introduced, the cause is caused by the appearance of the kosttoris for the statutory body, the effectiveness of the visits is made, and one conducts for the rakhunok zakobiv zikh fondiv.

Analizuyuchi vikoristania zasobiv fund accumulated, slid vivchiti povnotu fіnansuvannya vseh plannonovkh zahodіv, svoechasnost їh vikonannya y otrimaniy efekt.