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Ekonomіchny analіz - Bolyuh MA, Burchevsky VZ

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12.4. Analіz structuring Key infrastructure produktsії

Nerіvnomіrnіst vikonannya s plan okremih vidіv produktsії generally produces to negative for Change її structure. Dotrimannya planovoї Structure - tse dotrimannya in factuality obsyazі Key infrastructure produktsії zaplanovanih spіvvіdnoshen mіzh okremimi її views.

table 12.6

Vikonannya virobnitstva plan for the structure, yew. UAH

View produktsії

Key infrastructure produktsії in zvіtnomu perіodі

Factuality obsyag produktsії for planned structure (pіdsumok c. 4 • c. 3)

Zalіkova suma

the plan

factual

yew. UAH

pitomavaga%

tis.grn

Pete Wagga%

1

2

3

4

5

6

7

A

1600

19.1

1570

18.5

1624

1570

B

2100

25.0

2150

25.3

2125

2125

AT

400

4.8

400

4.7

408

400

T

900

10.7

1081

12.7

909

909

F

500

5.9

349

4.1

502

349

W

700

8.3

686

8.1

705

686

INSHI

2200

26.2

2264

26.6

2227

2227

Usogo

8400

100

8500

100

8500

8266

Vikoristovuyuchi vihіdnі danі Table. 12.4 pobuduєmo nova Table - 12.6. In zalіk vikonannya plan virobnitstva skin virobu (tab. 12.6 m. 7) takes less then the value pokaznika porіvnyannya Count 6 i 4. Otrimany result (gr. 7) on the value of factuality dіlyat Key infrastructure tovarnoї produktsії. Koefіtsієnt doderzhannya planovoї structure (BCC) becomes:

CCA = 8266/8500 = 0.972.

Prote Tsey pokaznik for Suchasnyj minds not Got suttєvogo values. Bіlshy іnteres becoming vpliv structural (chastіshe asortimentno-structural) zrushen on klyuchovі flashy ki pіdpriєmstva (Fig. 12.2).

Driving vplivu asortimentno-structural zrushen on golovnі pokazniki pіdpriєmstva

Fig. 12.2. Driving vplivu asortimentno-structural zrushen on golovnі pokazniki pіdpriєmstva

Vikonaєmo rozrahunki vplivu factor asortimentno-structural zrushen in virobnitstvі that mozhlivih іnshih faktorіv on obsyag tovarnoї produktsії. Vihіdnі danі for tsogo rozrahunku vmіscheno Table. 12.7.

table 12.7

Danі about vikonannya plan virobnitstva produktsії

Budіvelnі sumіshі

For up

factual

Factuality obsyag planned structure for i planned tsіnami (gr. 6 • c. 4), yew. UAH

Factuality obsyag i structure, ale for planovimitsіnami (gr. 7 • c. 4), yew. UAH

Quantity, m

Pete Wagga%

Rate, UAH per 1 ton

scrip, yew. UAH.

Quantity, m

Pete Wagga%

Rate, UAH per 1 ton

scrip, yew. UAH (c. 7 • c. 9)

for the planned structure *

for faktichnoyustrukturoyu

1

2

3

4

5

6

7

8

9

10

eleven

12

X

2000

80

454

908

2240

2500

89.3

416

1040

1016.96

1135

Y

100

4

280

28

112

120

4.3

300

36

31.36

33.6

Z

400

16

660

264

448

180

6.4

500

90

295.68

118.8

Usogo

2500

100

480

1200

2800

2800

100

416.43

1166

1344

1287.4

* Pіdsumok column 7 pomnozhiti on vіdpovіdnі sumi ryadkіv in grafі 3.

On pіdstavі Table. 12.7 (graph. 5, 10, 11 i 12) pobuduєmo rozrahunkovu lantsyugovih pіdstanovok table (tab. 12.8).

table 12.8

Vartіst tovarnoї produktsії for rіznih minds, yew. UAH

Virіb

Planovі obsyag structure th tsіni

Factuality obsyag, planovі structure th tsіni

Faktichnі obsyag i structure Ale planovі tsіni

Faktichnі obsyag structure th tsіni

X

908

1016.96

1135

1040

Y

28

31.36

33.6

36

Z

264

295.68

118.8

90

Usogo

1200

1344.0

1287.4

1166

Method lantsyugovih pіdstanovok pіdrahuєmo vpliv faktorіv on zmіnu obsyagu tovarnoї produktsії:

  • Vpliv zmіni obsyagu Key infrastructure produktsії in natural virazhennі

1344 - 1200 = + 144 tis. UAH.

  • Vpliv zmіni structuring vipu SKU produktsії

1287.4 - 1344 = - 56.6 yew. UAH.

  • Vpliv zmіni tsіn

1166 - 1287.4 = - 121.4 yew. UAH.

Usogo: - 34 tis. UAH.

Rozrahunok Tsikh faktorіv mozhna vikonati way i absolutely rіznits:

1. Vpliv obsyagu produktsії Key infrastructure:

(2800 - 2500) = 480 + 144 000 UAH.

2. Vpliv zmіni structuring produktsії Key infrastructure:

(1287 400/2 800 - 480) 2800 =

= (459.79 - 480) = 2 800 - 56 588 UAH.

3. Vpliv zmіni tsіn:

(416.43 - 459.79) = 2800 - 121 408 UAH.

Usogo: - 33 996 UAH.

So rank, zmіna structuring Key infrastructure produktsії vplinula negative (- 56.6 yew UAH.), Padіnnya tsіn in serednomu zmenshilo tovarnoї produktsії slit Key infrastructure to 121.4 yew. UAH i deprivation zbіlshennya Key infrastructure produktsії in natural vimіrі Bulo positively (144 tis. UAH).


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