Audit and economical analysis

The method of calculation of the units of chain linkage

Expression		Calculations of changeable units
		Plan	Conditional1	Conditional2	Actual
Q=xu	Total changeQx-Qr	Xr * Yr	Xx * Yr	x	Yx*Xx
1	First Factor(x) effect	X	x	x	Xx * Yr - Xr* Yr
2	The effect of the second factor (y)	X	x	x	Yx xx - xx* Yr
Q=xuz	Total changeQx-Qr	Xr * Yr* Zr	Xx * Yr * Zr	* Yx xx * Zr	Xx*Yx* Zx
1	First Factor(x) Effect	X	x	x	Xx * Yr * Zr- Xr * Yr *Zr
2	The effect of the second factor (y)	X	x	x	Xx*Yx * Zr -Xx* Yr *Zr
3	The Third Factor (z)Effect	X	x	x	Xx*Yx* Zx-Xx*Yx* Zr
Q=x/y	Total change Qx-Qr	Xr/Yr	Xx/Yr	x	Xx / Yx
1	First Factor(x) Effect	X	X	x	Xx/Yr-Xr/Yr
2	The Second Factor(u)effect	X	X	x	Xx/Yx–Xx/Yr
Q = z/x +u	Total changeQx-Qr	Zr / Xr+ Yr	Zx / Xr + Yr	Zx / Xx + Yr	Zx/ Xx+Yx
1	First Factor(x) Effect	X	X	x	Zx/ Xr+Yr - Zr /Xr+Yr
2	The effect of the second factor (y)	X	x	x	Zx/ Xx+Yr- Zx/ Xr+Yr
3	The Third Factor (z)Effect	X	x	x	Zx/ Xx+Yx- Zx/ Xx+Yr

This can be seen in the calculation of the factors affecting profitability and profitability of sales. Profitability is determined by the following link

Rc = Syaf/Sst

This is a gross profit of S -f sales

Sst-sale is pure revenue

Table 14

Calculation of factors affecting profitability and profitability of sales

Indicators__Expression__Last_year__Report_year'>Indicators	Expression	Last year	Report year	Change	Growth
Net Profit from Sales , mln UZS	Sst	100	125	+25	1.25
Costof products sold,million	Smt	80	90	+10	1.12
Gross profit for sale , UZS billion	Syaf	20	35	+15	1.75
Sales profitability ,%	Rc	0.20	0.28	+0.08	1.40
Units that affect the gross profit change	X	x		x
Change of pure income	X	125-100		+25
Change in cost of products sold	X	80-90		-15
Factors affecting profitability change	X	x		x
Change in  ,%	OST	20 / 125-20 / 100 = 0.16-0.20		-0.04
Gross Profit Change in Sales,%	OSYAF	35 / 125-20 / 125 = 0.28-0.16		+0.12

Absolute difference method

An absolute difference method is applied where the number of factors affecting the final figure has two or more impact units. The difference in the content of the content that affects the outcome is determined by the fact that the remaining elements are multiplied by the actual, actual (in series) sequence.

An absolute difference method is a simple model of traditional methods and often applies to performance and performance indicators.

Its important feature is the strict definition of consistency and accuracy in calculating the effects of omissions. In the analytical sequence, firstly, qualitative indicators are grouped into knowledge, quantitative indicators on the next lines.

For example, we can calculate the factors that affect the product's production volumes by using absolute differences. Factors affecting the product size include: the change in the average annual value of the key assets, the effectiveness of the use of fixed assets (changes in key assets).

Table 15

Which affects the volume of work associated with the impact of factors analysis methods

№	Indicators	Last year	Report year		The difference is +, -		Growth,%
1	Volume of goods (works, services), mln UZS	Q0	Q1		Q		Q1/Q0*100-100
2	Average annual value of fixed assets, UZS mln	A0	A1		A		A1/Q0* 100-100
3	Return on fixed assets (fund reversal), UZS	F0	F1		F		(Q1/A1)/(Q0/A0) * 100-100
4	Factors Effect	x	x		x		x
4.1	Impact of change in average annual value of fixed assets, UZS mln	AxF0=		At		x
4.2	Effect of change in basic assets, mln.UZS	FxA1 =		Ft		x

 

In the absolute differentiation, the three interacting units are calculated using the following link:

When applying the effects of factors to three factors, the following connections are performed.
The method of applying the absolute difference method when the number of units affecting the result is three

t / r	Curriculum Indicators	Last year	Report year	The difference +, -	Growth,%
A	B	C	D	E(4-3)	H(4/3*100-100)
1	The result ( Q = X * Y * Z )	Q0	Q1	Q	Q1/Q0*100-100
2	First Impact Unit (X)	X0	X1	X	X1/X0 * 100-100
3	Second Impact Unit(Y)	Y0	Y1	Y	Y1/Y0 * 100-100
4	Third Impact Unit(Zr)	Z0	Z1	Z	Z1/Z0 * 100-100
5	Calculation of the effects of factors	X		X	x
5 .1	The first factor to calculate theeffectiveness of the calculation	 X * Yr * Zr		Qx	x
5 .2	The first factor to calculate the effectiveness of the calculation	 Y * Xx * Zr		Qy	x
5/3	The first factor to calculate the effectiveness of the calculation	 Z * Yx * Xx		Qz	x

Relative difference method.

By using this method in the analysis, it is possible to calculate the effect of factors by the relative values, except absolute indicators, and to calculate the effects of factors on the results. This method also requires the calculation of an explicit sequence of changes in the result, with the effect of factors, based on absolute expressions, in percentages.

Table 17

Methods of calculation of factors affecting the resultant outcome

Indicators	Relative growth of factors , %	Difference from previous account,%	Factors Effect
Growth of Primary Impact Factor (A)	A%(A1/A0*100)	A% -100 = Qa	Qa * Qr
The second factor of action (B)	B% (B1/B0 * 100)	B% -A% = Qb	Qb * Qr
Increase of Third Impact Factor ( C )	C% (C1/C0*100)	C% -B% = Qc	Qc * Qr
Factor of fourth factor ( d )	D% (D1/ D0*100)	D% -C% = Qd	Qd * Qr
Changes in the result indicator	Qx-Qr=(Qa*Qr) + (Qb*Qr) + (Qc*Qr) + (Qd*Qr)

 

Economical mathematical methods and their essence.

Use of mathematical methods to effectively and efficiently analyze the effectiveness and effectiveness of analytical work, the depth of the analysis and the depth of the matter. Economic mathematical methods can also be used to create a computer algorithm for solving the problem.

Economic mathematical methods are highly effective because of time scales, speed, accuracy, programming, and results as defined in capacities.

Economic mathematical methods increase the economic analysis capabilities, allowing for a more accurate solution of issues of more complex and complex character.

Using mathematical methods in financial analysis requires a number of specific conditions to be considered in the business. The main ones are: full-fledged enterprise economics, information-based technology, economic mathematical models, improved information sources, employee qualifications, etc.

Mathematical methods can be composed of integral, logorphism, correlation, regression, mathematical programming, and theoretical types of games.