Audit and economical analysis

Table 7

Change in the sales volumes of the product (works and services) in comparison method of analysis

Comparison unit			The indicator absolute change			The indicator relative change,%		Indicator index		One percent change absolute expression
Regarding the plan			∑qxpx - ∑qrpr			∑qxpx/∑qrpr*100-100		∑qxpx/∑qrpr		∑qp %*∑qrpr
Relative to the last year			∑qxpx - ∑qo‘po‘			∑qxpx/∑qo‘po‘*100-100		∑qxpx /∑qo‘po‘		∑qp%*∑qo‘po‘
Basisyearly relative to (sqb pb )			∑qxpx - ∑qbpb			∑qxpx /∑qbpb*100-100		∑qxpx /∑qbpb		∑qp% *∑qbpb
Average network relative to the indicator (Sqt pt )			∑qxpx - ∑qtpt			∑qxpx /∑qtpt*100-100		∑qxpx/∑qtpt		∑qp% *∑qtpt
Advanced to indicator relative to (Sqi pi )			∑qxpx-∑qipi			∑qxpx/∑qipi*100		∑qxpx/∑qipi		∑qp% *∑qipi
Thick to indicator relative to (Sqq pq )			∑qxpx - ∑qqpq			∑qxpx/∑qqpq*100		∑qxpx/∑qqpq		∑qp% *∑qqpq
To the international rating relative to (Sqx px )			∑qxpx - ∑qrpr			∑qxpx/∑qrpr*100-100		∑qxpx/∑qrpr		∑qp %*∑qrpr
Table 8 An analysis of the production plan performance
	Quarter	Product (Job, Service) Proceeds from sales, mln UZS					Difference		Completing the plan, %
		Plan			Fact
	1	22 500			21 600		-900 (21 600 -22 500)		96 (21600/22500)
	2	20 200			20 800		+600		102.9
	3	28,000			28 200		+200		107.1
	4	27,000			26 300		-700		97.4
	Total	97 700			96900		-800		99.18

  

The net profit of the company's production (works, services) was less than the plan of 800 million UZS. It means that the plan for this product (work, service) has been fulfilled by 99.18%. In the first and fourth quarters the revenue plan was not fulfilled. The plan for the second and third quarters was 102.9 and 107.1 percent respectively. 

The events and processes that are studied in the economic analysis are quantitative and are expressed in absolute and relative quantities. 

Absolute amounts represent quantities, quantities, sizes and levels of economic events and processes. 

The relative quantities represent the resulting nuclei as a result of the distribution of an absolute amount to the second absolute amount. Relative quantities can be expressed in different ways: coefficients (comparison base 1), percentages (comparative database 100), promil (comparative base 1000) and promil (comparative database 10,000). 

During the analysis, the following types of relative quantities are widely used: relative amounts of planning tasks; Relative amounts of the plan; relative amounts of dynamics; Structural relative amounts; relative amounts of coordination; intensive relative quantities; relative amounts of inter-site and regional comparisons; relative amounts of efficiency. 

Table 9

Types, expression and classification of relative quantitie

Comparison Type	Comparison is relative expression	Classification
Plan functions relative quantities	Krv = Kjr/ ko’y	The current year's performance indicator ( KJr ) last year or past years average Ko’y  indicators ratio
Accomplish relative quantities	Krb = Kh /Kr	Schedule with the actual achievement (Kh ) indicators (K ) ratio
Relative amounts of dynamics	Kdn=Kb /Kbv	Economical Indicators (Kb ), Kbv ) time describes the relative change in
Structured relative quantities	Ktn= Kab/Kuh	Explore collection some units (Kab ) her general ratio (Kuh ) ratio
Coordination relative quantities	Kkn= Kab/Kbb	Collection inside some units (K ab , Kbb ) their proportions is described
Intensive relative quantities	K in = K cm / K tm	Different names mutual connected  indicators (Ksm, Ktm ), ratio
Objects and territorial comparison	K oh = K xk / K bxk K oh = X o / R bo	Relative amounts are the same but different object or region indicators (Kxk, Kbxk ), (Xo,Rbo ) the ratio of
Efficiency relative quantities	Ksn= Ks/K r	Efficiency (Ks ) and source (Kr ), or expenses describes the layout

Average quantities

 

The advantages and disadvantages of absolute and relative quantities in the study, evaluation and analysis of phenomena and processes are, among other things, a number of disadvantages. That is, they can not summarize the phenomena and processes they are studying. This task performs average quantities. 

Average quantities are widely used in planning, management, research. 

The mean values ​​are summarized by the characteristic, describing the same or similar phenomena on the basis of changing signs. 

In the process of financial analysis a number of average quantities are used: average arithmetic meanings; mean harmonic quantities; mean geometric quantities; average chronological sizes; mean squared quantities. 

The average number of ordinary and widely used in practice is the average arithmetic mean. The average arithmetic quantity, in turn, is divided into simple and weighted. 

The usual arithmetic mean variants (x) are used once or twice.

The average arithmetic quantity in duplicate is obtained by the following connections.

 

The average arithmetic, as well as the average harmonic, are widely used in the analysis. Average ghmonic is the opposite of the average arithmetic mean. 

The average ghmonic amount also has an average arithmetic quantity, and has a simple and scattered shape. 

The formula for the determination of normal average harmonic quantities:

 

The formula for determining the average homogeneous quantities:

In the analysis, the average geometric quantities are widely used in the study of typical

growth rates.

 

 

Table 10 

Product growth rates 

Quarter	I	II	III	IV
Growth picture	1.08	1.12	1.15	1.17

 

If we detect a normal average rate of growth, we get the result by dividing them all into four quarters. 

Y: 1.08 + 1.12 + 1.15 + 1.17 = 1.13 

If the price change is the only criterion for an increase of 1.18 percent per year, the annual rate of growth should be as follows. 

1,18 ∙ 1,18 ∙ 1,18 ∙ 1,18 = 1,94 

A geometric formula should be used to avoid such contradictions.

In the analysis, the average chronological formula is widely used.

OX = (X1 / 2 + X2 + ... + Xn1 + Xn / 2) / n-1
Table 11

Determining the average annual value of fixed assets

Indicators

January 1 2017 year