|
Indicators
|
Lastyear
|
Reportingyear
|
1
|
Net Profit
|
9000.0
|
9900.0
|
2
|
Salesrevenue
|
60000.0
|
63600.0
|
3
|
Volumeofassets
|
120000.0
|
126000.0
|
4
|
Closed Joint Stock Company
|
30000.0
|
30000.0
|
The table below shows the calculations of equity and units that affect its change.
Table 45
Calculation of the influence of factors
Indicators
|
Calculations
|
Result
|
Impactlevel
|
Lastyear
|
Rxk(thought)=9000.0/ 60000.0x60000.0/ 120000.0x120000.0 / 30000.0 x 100%
|
Thirtypercent
|
|
Reportingyear
|
Rxk (hy) = 9900.0 / 63600.0x63600.0 / 126000.0x126000.0 / 30000.0 × 100%
|
33%
|
|
|
|
+ 3%
|
|
Factors affecting accounting changes in profitability
|
SF/ST effect
|
Rxk (sf) = 9900.0 / 63600.0x60000.0 / 120000.0x120000.0 / 30000.0 × 100%
|
31.14%
|
1.14%
(31.14-30.0)
|
ST/A effect
|
Rxk (a) = 9000.0 / 120000.0x636.0.0 / 126000.0x120000.0 / 30000.0 x 100%
|
30.3%
|
0.3%
(30.3-30.0)
|
A /X effect
|
Rxk (a) = 9000.0 / 120000.0x60000.0 / 120000.0x126000.0 / 30000.0 × 100%
|
31.5%
|
1.5%
(31.5-30.0)
|
Thus, the profitability of the private capital of the enterprise increased by +3 percent compared with the previous year. This change is due to a change in net profit margin of + 1.14%. (31.14-30.0) due to changes in asset turnover + 0.3% (30.3-30.0), + 1.5% (31.5-30.0) due to structural changes in capital . Uncertainties in the invoice + 0.4.
7. The Role and place of financial analysis among other subjects
The link between financial analysis and other disciplines is crucial. Financial analysis is closely interrelated and relates to the following topics:
- accounting, financial accounting, auditing, economic theory, macroeconomics and microeconomics, investments, financial market and securities, financial mathematics.
The relationship between analytical subjects and study.
Financial analysis and accounting (financial accounting, management accounting) There is an interrelated relationship and relevance. No recorded, consolidated, aggregated and reported information is used without analytical processing. Its most important link is that it is the main source of information in the analysis. 70-80% of the information received is taken from accounting.
Accounting functions include accounting of events and processes, accounting, analytical and synthetic accounting and financial reporting. They are processed through processing, analysis and forecasting.
The vital task of analyzing all subjects is analyzing economic activity, free competition and investment processes for analyzing information and making sound management decisions.
At the same time, analysts and analysts can not conduct a modern analysis without knowing the basic rules and principles of accounting.
The relationship between the subject of analysis and "financial reporting".
Financial reporting is the basis of financial analysis.
Financial reports are made to meet the needs of a wide range of users and are provided periodically. Financial reporting is key financial information for most users. Some users may need additional information in the financial statements, if they have the appropriate authority. They are part of a financial statement - these are financial statements. Financial reporting is based on national accounting standards (NAS). If necessary, organizations may comply with International Financial Reporting Standards (IFRS).
The financial report also includes comments, guidelines and explanations based on or related to these reports. Such information should reflect financial information about the activities of industrial and geographical regions and explain the effect of price changes on financial results.
Financial statements. Investment decisions are an important source for making lending decisions, evaluating the subject’s future cash flows, evaluating relationships with its resources, evaluating its liabilities and evaluating the activities of its governing bodies. It is difficult to present these estimates without analysis.
Users will better evaluate their ability to collect money, provided that the information is reflected in the financial position and financial position of the company.
The quality of management decisions depends on the completeness, reliability and reliability of information, including the managing subject, in the future, increasing the amount of money, accurate calculation of their reproductive life and the possibility of achieving results. At the same time, completeness, reliability, fairness of information is a key factor determining the quality of analysis.
Financial analysis also allows you to compare financial statements of various enterprises.
Financial statements are prepared in accordance with the methods and principles of accounting adopted by each body for accounting and financial reporting based on accounting policies.
Accounting methods, classification of accounting and business activities, asset valuation, document flow, methods of organizing property accounting, accounting systems, data processing and other methods and methods of accounting accounting,
Financial accounting is a way of presenting the financial information of an economic entity for a certain period of time, regardless of whether the enterprise is a separate economic entity or a group of enterprises.
Financial reports also indicate the results of resource management by company management
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