10-Mavzu: Asosiy faoliyatning boshqa jarayonlaridan olingan daromad va xarajatlar tahlili reja: Asosiy faoliyatning boshqa jarayonlaridan olingan daromad va xarajatlar tahli

A	1	2	3		4		5	6
7
Jami harajatlar							100	100	-
SHu jumladan
Sotilgan mahsulot tannarxi
Davr harajatlari
Foizlar shaklidagi harajatlar
Uzoq muddatli ijara (lizing) bo’yicha foizlar shaklidagi harajatlar
Valyuta kursi farqidan zararlar
Moliyaviy faoliyat bo’yicha boshqa harajatlar
Favqulotda zararlar
Daromad (foyda) solig’i
Foydadan boshqa soliqlar va yig’imlar
Daromad va harajatlarning nisbat koeffisienti

Axborot manbai: Moliyaviy natijalar to’g’risidagi hisobot – sh.2
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4- jadval
Asosiy faoliyatdan ko’rilgan foyda tahlili

Ko’rsatkichlar	O’tgan yil	Hiso-bot yili	O’tgan yildan farqi	Jamiga nisbatan, %		Ulush farqi.
				O’tgan yil	Xisobot yili
A	1	2	3	4	5	6
1. Mahsulot sotishdan tushgan sof tushum				100	100	-
2. Sotilgan mahsulot tannarxi
3. YAl’i foyda (1q-2q)
4. Ma’muriy xarajatlar
5. Sotish xarajatlari
6. Boshqa o’erasion harajatlar
7. Kelgusida soliqqa tortiladigan bazadan chiqariladigan hisobot davri harajatlari
8. Asosiy faoliyatning boshqa daromadlari
9. Asosiy faoliyatning foydasi

Axborot manbai: Moliyaviy natijalar to’g’risidagi hisobot - sh.2.
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5- jadval
Omillar ta’siri natijalarini quyidagi jadvalga joylashtiramiz

T №	Ko’rsatkich - omillar	Summa, ming.so’m
	Asosiy faoliyatdan ko’rilgan foydani o’tgan yildan farqi
	SHu jumladan
1	Sotish hajmi
2	“Baho” omili
3	Sotilgan mahsulot tannarxi
4	Sotish harajatlari
5	Ma’muriy – boshqaruv harajatlari
6	Boshqa o’erasion harajatlar
7	Asosiy faoliyatning boshqa daromadlari

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6-jadval
Rentabellik turlari dinamikasining tahlili

№	Ko’rsatkichlar	Satr kodi	O’tgan yil	Hisobot yili	O’zga-rishi (+,-)
A	B	1	2	3	4
	YAl’i foyda, ming so’m	SH.2, 030
	Soliq to’lagunga qadar foyda, ming so’m	SH.2, 240
	Sof foyda, ming so’m	SH.2, 270
	Asosiy ishlab chiqarish fondlarini o’rtacha yillik qiymati, ming so’m	SH.3, 171
	Moddiy qiymatliklardagi oborot mablag’larini o’rtacha yillik qiymati, ming so’m	SH.1, 140
	Ishlab chiqarish fondlari (s.4+s.5)
	Joriy aktivlar, ming so’m	SH.1, 390
	O’z ka’itali, ming so’m	SH.1, 480
	Balans aktivi, ming so’m	SH.1, 400
	Uzoq muddatli majburiyatlar, ming so’m	SH.1, 490
	Mahsulot sotishdan kelgan tushum, ming so’m	SH.2, 010
	Sotilgan mahsulot tannarxi, ming so’m	SH.2, 020
	Asosiy ka’ital, ming so’m	SH.1, 130
	Rentabellik turlari
	Balans aktivi (mol - mulki)ning rentabelligi, %(3:9)
	Joriy aktivlar rentabelligi, % (2:7)
	O’z ka’itali rentabelligi, % (2:8)
	Investisiya rentabelligi, % 2:(8+10)
	Mahsulot sotishdan ko’rilgan rentabellik, % (1:11)
	Xarajatlar qaytimi rentabelligi, % (1:12)
	Asosiy ka’ital rentabelligi, % (2:13)
	Ishlab chiqarish (fondlarga nisbatan) rentabellik , % 3:(4+5)

Axborot manbai: Buxgalteriya balansi – sh.1, moliyaviy natijalar to’g’risidagi hisobot – sh.2, asosiy vositalar to’g’risidagi hisobot – sh.3


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