in any enterprise all running processes are interrelated.That is why the economic analysis investigated the impact of various factors on the economic indicators.To determine the extent of their exposure to help the different analytical methods for evaluating: Chain substitution method of absolute differences, and others.In this publication we have a closer look at the second method.
economic analysis.The method of chain substitutions
This option is based on the assessment of the calculation of the intermediate data of the test indicator.It takes place by changing the data in the actual planning, with changes only one of the factors, and the rest are eliminated (the principle of elimination).The formula for calculating:
NS = NPS * BPL * IDPs
Aa = af * BPL * IDPs
Ab = NPS * bf * IDPs
AF = AF * bf * WF
There figures to plan - actualdata.
economic analysis.The method of absolute differences
Viewed type of evaluation based on the previous version.The only difference is that you need to find the product deviation of the test factor (D) on the planned or actual value of another.More clearly demonstrates the method of absolute differences formula:
NS = NPS * BPL * IDPs
AA '= a' * BPL * IDPs
Ab = b '* af * IDPs
Av = B'* af * BF
Af '= af * bf * WF
Aa = Aa' ab * '* Aw'
method of absolute differences.Example
have the following company information:
- planned volume of manufactured goods equal to 1.476 million rubles., Actually - 1.428 million rubles .;
- area for the production of the plan was 41 square meters.m, in fact - 42 square meters.m.
should be identified as affected by various factors (changing the size of the area and the amount of output per 1 sq. m) on the amount of goods established.
1) Determine the production of products per 1 sq.m:
1,476: 41 = 0.036 million rubles.- The planned value.
1,428 / 42 = 0.034 million rubles.- The actual value.
2) To solve the problem the data was entered into the table.
| Indicators | Target | Actual | Otkonenie plus or minus |
| volume of goods produced (million rubles.) | 1,476 | 1,428 | - |
| area for the production of goods | 41 | 42 | + |
| The value of manufactured products1 sq.m, mln. | 0,036 | 0,034 | - |
We find the change in the volume of manufactured goods from the area and the development by applying the method of absolute differences.Get:
ya '= (42 - 41) * 0.036 = 0.036 million rubles.
yb = 42 * (0.034 - 0.036) = - 0.084 million rubles.
total change in the volume of production of 0.036 - 0.084 = -0.048 million rubles.
Hence, by increasing the area for the production of 1 sq.m volume of manufactured goods increased by 0.036 million rubles.However, due to reduced production in the 1st quarter.m, this value decreased by 0.084 million rubles.In general the company amount of goods produced in the reporting year fell by 0.048 million rubles.
That is what is the principle of absolute differences method works.
method relative differences and integral
This option applies in the case in the original terms are relative deviations of factor values, ie as a percentage.The formula for calculating the change in each indicator:
and% = (af - NPS) / NPS * 100%
b% = (BF - LTP) / BPL * 100%
in% = (WF - IDPs)/ IDPs * 100%
integral method of study is based on factors specific laws (logarithmic).The result of calculation is determined by using a PC.
