Traditionally, the factorial analysis of profitability of sales is seen as an indication that a more detailed form characterizes the operating results than to do it with the help of such a measure, as earnings.The reason for this is that the factor parameters relate deeper effect production, not only the resources used or available.Factor analysis of the profitability of the organization is used to describe the entire enterprise, and as a tool for pricing.
In general terms, the parameters of profitability can be summarized in the following classification groups:
1) indicators of return of production costs;
2) performance payback of investment projects;
3) parameters characterizing the actual return on sales;
4) the characteristics of the return on capital.
Generally, these characteristics are calculated by the total profit figure.
However, factor analysis of the profitability of capital in modern conditions shows that more and more is becoming a significant factor in the profitability of the competition.The result of the need to intensify competition in favor of innovation policy, the expansion of the investment activities of enterprises.Factor analysis of profitability of sales shows that it increases the efficiency of all tangible and intangible assets, and are provided with ergonomic and aesthetic quality of the product, its environmental and operational safety.Effective tool of competition are reliability and the reputation of the manufacturer, its prestige, image and brands.Thus, the competition as "price" and "non-price" optimize the value for money, quality of manufactured goods that meets the requirements of competitiveness and the needs of consumers.
Factor analysis of profitability of sales shows that all this is manifested when the competition mechanism is built on the market laws of supply and demand.This pricing offer or demand for the product forms a balanced market prices.
However, the concentration of production and the globalization of the economy contribute to the development of the imperfect forms of competition.It should be noted that in the present market structure prevailing model of competition is an oligopoly, which is characterized by a small number of sellers (usually large firms).Thus products can be differentiated.Factor analysis of the profitability of sales under such circumstances exhibits feature consists in the fact that the penetration into the market of new vendors is difficult, as oligopolistic firms apply a policy of leadership in prices and a mutual agreement in order to maintain price levels and profit maximization.The complete control over prices on the market carries a monopoly.
So now the market can not do effective competition.In this regard, the state as a major economic regulator, measures should be taken, which could provide civilized conditions for the functioning of the producers and "protection" from the monopoly, which leads to an increase in deformation in the development of a market economy.
state policy in the field of regulation of monopoly influence is manifested in the implementation and improvement of antimonopoly regulation.Competition policy includes control of monopolized markets, institutional mechanisms to support small businesses, antitrust law, procedures relating to the simplification of licensing, accounting, etc.
