accounting statements of the company is a set of highly valuable documents.Their value is in the information that they currently contain.In turn with the use of this information can be quite a detailed study of the activities of a company.So, on the basis of balance sheet figures can draw conclusions about the financial sustainability of the organization and its liquidity, and the shape, which reflects information on the income statement, that is, self-titled record, factor analysis allows to make profit from sales and other income.This type of analysis makes it possible to identify those revenues and expenditures that have a positive or negative impact on the absolute value of profits earned.It is this type of analysis would like to discuss in more detail.
Factor Analysis in sales, as mentioned above, is carried out according to form 2. It should be noted that not all the information presented in it to affect this type of income.Obviously, it is necessary to take into account only those indicators that are above the income from sales.After looking at the form of the report, we identify the following factors: the proceeds from the sale of products, the cost of the same products, as well as the amount implemented commercial and administrative expenses.However, it should be noted that the value of the resulting revenue is influenced by two important factors: the sales volume and price.Their impact should be assessed separately.To do this, you must determine the revenue at constant prices, and only then its change under the influence of prices.
for expenses affecting profit from sales, the impact is determined by examining the changes in the relative level.This level is defined as the ratio of a particular type of expenses to revenue for the period.Then the level difference in the reporting and the base period multiplied by the earnings of the reporting period.Thus, a determination impacts cost, selling and administrative expenses.
Factor analysis gross margin allows to consider even less factors as the amount of this type of income do not affect the amount of administrative and selling expenses.By the way, gross profit, strictly speaking, is not quite correct to call profit as revenue is cleaned of all costs.More correctly the indicator margin call, but we see that historically quite different.
go further studied by the report and start to analyze the net profit of the company.Such a study would be more detailed than the factor analysis of the profit from sales.This is due to the fact that the factors would have to consider a lot more.In addition to those described above, must take into account the effect of income and expenses from other activities as well as income tax.It is not necessary to determine their level, as it is sufficient to calculate their absolute change.
It should be noted that the factor analysis is used not only to study the profits.So, very often carried out factor analysis of current assets, or rather, their turnover.His technique is quite different.This is due to the peculiarities of the species indicators since they are relative.The most frequently during this type of analysis used a method of chain substitutions and some modifications.
profits of an enterprise is a very important indicator, since it is an indicator of efficiency.It is clear that its study should be paid enough attention.Factor analysis of the profit from sales, as well as other types of income is a very useful tool.It allows you to identify the factors that most strongly reduce profits and focus the impact on them.Furthermore, with this type of analysis can identify parameters which affect positively, then use these factors even more intensively.
