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Economic analysis - Bolyukh M.A., Burchevsky V.Z.

7.7. Analysis of profitability of products

The word "profitability" resembles the name "rentabel" (long, profitable) and means the indicator of economic efficiency of virobnostva at industrial enterprises at the winter galleys and the national statehood as a whole.

To indicators of profitability of products to introduce:

1. Profitability okremich virobіv - rozrahovuєє я вк в в в в as a little bit of a way to viroba to the proper virostu itself.

2. Profitability of realized products - rosa Profitability of virobnitsva I want to have a clear view of the realization of products (or a pure surplus) before the virus of realizable products.

3. - to pay as much as possible to the realization of fixed assets and financial assets.

  • Profitability indicators can be seen at some points, but at some sites and show a part of the allowance in a leather penny, a unit, or a part of a commodity product in a third party.

Profitability indices are possible for growth and for environment structural elements, and for types of infrastructure.

Pokazniki rentabelnostі vikoristovuyut for otsіnki rezultatіv dіyalnostі pіdpriєmstva, Yogo structural pіdrozdіlіv, y tsіnoutvorennі, іnvestitsіynіy polіtitsі for porіvnyal-tion of companies analіzu sporіdnenih scho itself viroblyayut Taku produktsіyu for Vibor varіantіv formuvannya asortimente i structuring produktsії, analіzu ratsіonalnostі virobnitstva produktsії.

Zaddanni analysis of profitability є:

  • assessment of the visibility of the parameters (the plan, the forecast is lean);
  • vivchennya dynamic indicators;
  • viznachenny factor_v zmіni ikhnyh rivnya;
  • poshuk reserve_v zrostannya profitability;
  • Separate visits for victorious reserves.

Vibration and post-review analysis is recognized as the next. So, for evaluating the results of the business, we analyze the profitability of the products sold for the production of high-quality products, I can see the products and the high-quality products.

Varto vivchati profitability is not only in terms of consumerism, but in the case of structural structural elements, as well as types of economic activities (basic, investment, financial lean).

Zmіna profitability okremich kind of products vіdbuvayatsya pіd vplom vzlizhnyh factors, deyakі of them is shown in Fig. 7.3.

Structural profitability scheme for one unit

Fig. 7.3. Structural profitability scheme for one unit

  • Factors of the value of realizability and self-sufficiency of the virabot factor into the factors of the first, and all of the factors of a different order. Visualization of the influx of factors in the first order is carried out by the method of lancing and permutations, or by the method of absolute reznits. Buttons for analysis of factors of profitability of a single unit are listed in table 7.10.

Table 7.10

ANALYSIS OF PROFITABILITY OF SINGLE VIROBU

Naymenuvannya virobіv (code virobіv)

Realization, yew. UAH

Sobіvartіst virobu

Rivne profitability

Vidkhilennyavid plan

behind the plan

behind the sound

behind the plan

behind the sound

behind the plan [(column 2 / column 4) - - 1]? 100

for the actual price and the planned sobartosti [(column 3 / column 4) - 1] ?? 100

behind the sound [(column 3 / column 5) - - 1]? 100

Usyogo (column 8 - column 6)

incl.

price (gr. 7 - gr. 6)

Sobіvartostі (gr. 8 - gr. 7)

1

2

3

4

5

6

7

8

9

10

eleven

A

200

250

170

210

17.64

47.05

19.04

+1.4

+29.41

–28.01

B

325

363

290

315

12.06

25.17

15.23

+3.17

+ 13.11

–9.94

IN

360

355

330

318

9.09

7.57

11.63

+ 2.54

–2.33

+4.06

G

518

525

480

495

7.91

9.37

6.06

–1.85

+1.46

–3.31

  • Given the tables, the planned plans for profitability, the indicators A, B and C were re-arranged, the higher the profitability decreased (column 9). Shchodo virobіv A і B the reconciliation is reached for the rachunah of price, and shchodo virobіv B is for the rachunka of lower price. Shchodo Viroba G, then for the price ratio profitability moved, ale sobstvartosti negatively impacted profitability and outweighed the positive impact of price. Such an all-encompassing overview of the factors for the return on profitability and the ability to plan is more optimal than the other products, the first mechanism, due to a profitable business environment.
  • Having inflated the factors of a different order to the winter of profitability and profitability for another way of private participation. For the whole victorious information about winter prices for products in absolute Rosemary (Virib A):
  • Zmіna Yakostі products +10 tis. UAH
  • winter season for products +15 thousand. UAH
  • Zmіn indicator інфляції +12 tis. UAH

Usyogo 37 yew. UAH

  • The coefficient of private participation becomes 0.757 (28.01: 37).
  • From now on, having poured factors in a different order to the winter of profitability of the profit And for the price tag you will be like this:
  • winter meat products 10 • 0.757 = 7.57%
  • winter meal for products 15 • 0.757 = 11.355%
  • winter season for indicators 12 • 0.757 = 9.084%

Usyogo 28.01%

Rozrahunki factor zmіni sobvartostі products held so itself.

  • More important for production is the profitability of realized products through the introduction of a gross margin before the sale of real estate.
  • Profitability of the realized products fully analizuvat, urakhovuy and the following factors:
  • winter structure and assortment of products;
  • winter time products;
  • Зміна відпускних price for the product.

For razrahunku vlvyu factors on the profitability of the realized products vikoristaєmo data table. 7.11.

Table 7.11

ANALYSIS OF PROFITABILITY REALIZED PRODUCTS

Profitability indicators of realized products

Viruchka vid realizatsії, yew. UAH

Own sales of products, yew. UAH

Riven profitability,%

1. Behind the plan

860

652

31.90

2. Behind the plan and factual oath and product structure

896

680

31.76

3. In fact, for planned prices for materials and products

897

681

31.71

4. Behind the sound

899

683

31.62

  • In the table above, the actual level of profitability against the planned one is down 0.28 (31.62 - 31.90). Rozrahunki factorіv showed the following:
  • for rahunok zmіni structure іven profitability declining at (- 0.14) point:

31.76 - 31.90 = - 0.14;

  • for rahunok zmіini price the profitability also decreased by (- 0.05) point:

31.71 - 31.76 = - 0.05;

  • for rahunok zbіlshennya rivna vitrat (sobvartostі products) profitability decreased by (- 0.09) point:

31.62 - 31.71 = - 0.09.

  • Higher profitability decreased by:

- 14 + (- 0.05) + (- 0.09) = - 0.28 points of points.

  • The skin company needs information about the profitability of the client. The main indicator of profitability is the profitability of the business, which should be considered as a profit in the form of all realized products up to the entire advanced capital (total assets). In economical literature, they often call it an overhead profitability:

profitability virobnitstva (ignorant profitability) ,

  • de - profitability virobnitstva;
  • - a side view of realizable products;
  • - sum of all assets (sum of the main and return capital).
  • A side view of realizatsii is to lay down an oath of realizatsii products (goods, work, service), structure, self-service, real value, as well as other financial results.
The sum of all assets (the sum of the main working capital capital) rests with the total liability of the realizing capital and the total amount of the working capital until the middle sum of the main working capital. As soon as you can wrap up your capital on business, it’s less necessary for you to secure a scheduled release of the product. I at first, increasing the turnover rate I will need a supplementary loan for the protection of the very same liability, realization and zbutu.
  • At the bottom of the profitability of the virobnitstva absorb such factors (table. 7.12):
  • winter prices are often a surplus of 1 UAH of sold products;
  • Zmіna fundomіs tkostі products;
  • winter turnover of werewolf.

Table 7.12

ANALYSIS OF PROFITABILITY OF VIROBNITSVA PRODUCTS

Indicator

Behind the plan

Behind the sound

Vidhilennya

1. Gross side, yew. UAH

40

170

+ 130

2. Realization of products (without MPE)

600

840

+ 240

3. The middle of the main assets

500

2570

+ 20070

4. The average surplus of material werewolf

400

450

+ 50

5. Middle age of virology funds (row. 3 + row. 4)

900

3020

+ 2120

6. Koefіtsітnt fundomostkostі products (row. 3 / row. 2), cop.

83.33

17.50

–65.83

7. Koefіtsієnt closure of werewolf (row. 4 / row. 2)

66.66

53.57

- 13.09

8. Loss for 1 UAH of sold products (row. 1 / row. 2), cop.

6.66

20,23

+ 13.57

9. The profitability ratio of the company (row. 1 / row. 5),%

4.45

5.62

+ 1.17

For the given tables, the profitability ratio for the first period was fixed at 1.17 of the hundredth point (5.62 - 4.45).

Influence of factors on the profitability margin of profitability by the method of lancing pendants:

1. Spill over the price of the piece is often a surplus of 1 UAH of realized products:

Spraying for the rash ,

tbto vplyvshogo factor to become 13.48 - 4.45 = + 9.03.

From now on, for a small business, the price of 1 UAH per hour is often increased in sales of profitability and profitability at 9.03 percentage points.

2. Spill for rahunok zmіni fundomostkostі main virobichichnyh funds:

Spill for rahunok zmіni fundomostkostі main virobnichih funds .

Porіvnyumo with the front result:

24.03 - 13.48 = + 10.55.

From now on, for the rahlok zbіlshennya fundіstkostі virobnіstva іrven profitability zbіlshivsya at 10.55 відс guarantee пунк s point.

3. Injection of money for closing closed-back financial assets, so that the cost of reverse-turnover is:

5.62 - 24.03 = –18.41.

Bachimo, for the rahlok zbіlshennya trivialostі turnover of werewolfs rivie riven profitability has changed by 18.41 points of the hundredth point.

Otozh, the inflow of factors, became 1.17 points per hundredth point (9.03 + 10.55 - 18.41 = 1.17).