Audit and economical analysis

Table 30

The results of calculation of bond equation

№	Connection Equation	R	D	F	?
1	Yx5,817,68x1	0.59	0.35	50.3	1,895
2	Yx 1,115,12x1 0,15x2	0.75	0.56	57.6	1,548
3	Yx 6,843,93x1 0,11x2 1,53x3	0.84	0.72	71.3	1,408
4	Yx 2,44 3,89x1 0,10x2 1,37x3 0,12x4	0.88	0.77	88.8	1,398
5	Yx 0,49 3,65x1 0,09x2 1,02x30,122x40,052x5	0.95	0.85	95.6	1,358

In this step, the bond equation will be as follows:

Yx 0,49 3,65x1 0,09x2 1,02x3 0,122x4 0,052x5

where x ₁ - material flour, sums ;             

x₂ - stock flour, tin ;

x₃ - labor productivity (worker with an annual production transfers ), sums ;

x₄ - duration of rotation of the working capital of the enterprise, days;

x₅ - specific weight of the highest quality product ,%

Equation coefficients indicate the effect of each factor on the final figure. The equation obtained in this case can be summarized as follows: profitability of the product at a rate of 1 UZS - 3.65%; when the stock of flour grew by more than one point - 0.09%; average annual production per employee equaled to 1,000 UZS - 1,02%; the specific weight of the highest quality product increased by 1% - by 0.052%. Once the cash flow turnover exceeds 1 day, the average returns decrease by 0.122%.

The correlation coefficients in the connection equation have different measuring units. This makes them incomparable when it comes to asking questions about the effectiveness of the results. To bring them into a comparable perspective, all variables of the regression equation are expressed in the proportion of the mid-square deviation, in other words, to the standard regression coefficients. They are also called beta-coefficients, and the expression ( ? )

Beta-coefficients and regression coefficients are correlated with the following relationships:

If the factor of factor multiplied by one factor is exceeded by a single mid-square deviation, then the dependent variable indicates the increase or decrease in its mid-square deviation. Beta coefficients allow for conclusions on the comparability of each factor to the effectiveness of each factor. In our example, the level of yields has a greater impact on the taste, nutritional value, and the productivity of labor .