To find out how profitable or unprofitable, the company is not enough simply to count the money.To understand this for sure, and most importantly, help to increase profits, you need to regularly factor analysis of revenue and the overall operation of the enterprise.And for this you need to have some skills in the financial sector and specific information.It's worth noting that the firm has worked in the time of inflation, and in times of crisis.Prices are constantly changing.Now you know why a banal count of money makes it impossible to objectively assess the situation with a profit or cost?It is necessary to take into account the price factor.
So, many find it difficult to make a factor analysis.An example of our analysis, we hope, will help them to make their - similar to the type of diagnosis is made very quickly.It is made in the form of a table.To start make a hat of our factor analysis.We draw Table 5 columns and 9 lines.The first column do more - it will be the titles of articles of the enterprise, rather than numbers.It will be called - "Performance", and that you have written in the first row of the column.In it fill all the rows, respectively, sample 1 - Name 2 - put the number 1 - the numbering of columns, 3 row record - "Revenues from sales", 4 - "cost price".In the fifth line of the first column set point - "Selling expenses".At 6 write - "Expenditure on management of the process."The seventh line is called - "Operating profit", and 8 - "The change in prices," and the last line 9 - "Sales in comparable prices."
Then proceed to the design of the column 2: 1 line write - "The previous period, thousand rubles."(can write and other currencies - the euro, the dollar and so on - depends on which currency you will perform calculations), and the second line write the number - 2. Go to column 3 - it is the name of a line 1- "reporting period", ths. rub.And the second is filled with number 3. Next, make out our factorial analysis of revenue and move to the column 4. The first line is entered - "Absolute change, thousand rubles.", And the second line contains a small formula: 4 = 3-2.This means that the indicators that you will write in the next line will be the result of subtracting the second column of the indicators of the third.Go to the registration of the last - 5 column.It is necessary to write one line: "Relative changes in%," which means that in this column, all data are recorded as a percentage.The second line of the formula: = 5 (4/2) * 100%.All hat we have issued, we only fill in each item of the table relevant data.We carry out factor analysis, an example of which we give you.First of all, calculate the index price changes - is perhaps the most important figure in our calculations.Write the numbers of different periods in the appropriate columns.The 4 and 5 poster perform the necessary calculations.Factor analysis, an example of which you can view, involves the accuracy of the figures.Therefore, to write 3 lines of each column only need reliable information.The 4 and 5 again to perform calculations.As you know, a factor analysis of costs is mainly carried out in lines 5 and 6: try to finish as much as possible to the real, do not underestimate the figures.In column 4, and 5 of these lines again perform calculations using formulas.Then we carry out a factor analysis proceeds in column 7 - profits.Write credible numbers in column 2 and 3, and 4 and 5 again consider all the formulas.And it remains the last column: write data, compute.Outcome: factor analysis, an example of which we give you, showing what the impact of each of the factors described in the articles on the profit or cost of production.Now you see the weaknesses and be able to correct the situation, to obtain the greatest possible profit.
you have done all the calculations to carry out factor analysis, but they do not help you nothing if you do not thoroughly analyze the data obtained.
