Audit and economical analysis

Table 185 

Main activities and their analysis

Key performance indicators	Line	Past year	Reporting year	The difference is +, -	AT%
Net sales from sales of products (goods, works and services)	010	3,362,225,550	5 180 801 340	1 818 575 790	154.0
Cost of goods sold (goods, works and services)	020	2,474,622,038	3,191,287,162	716 665   124	128.9
Gross profit (loss) from the sale of products (goods, works and services) (line 010-020)	+030	887 603 512	1,989,514,178	131 910 1 666	224.2
The total cost of turnover (line 050 + 060 + 070 + 080), including:	040	568 302    199	752 744    444	442 184 245	132.3
Other operating expenses	070	135   306 333	178   630 359	43 324 026	132.0
Expenses for deductions for the reporting period after tax	080	-	-	-	-
Other operating income	090	-	-	-	-
Profit (loss) of core activities(line 030-040 + 090)	100	454   607 646	1415  400   093	960 792 447	3.12

Conclusion:   net sales   goods   (goods, works and services) at the enterprise increased by 54% in comparison with the previous year by 1 818 575 790 thousand UZS. The cost of products (goods, works and services) increased by 28.9% compared with the previous year, which is 716 665 124 thousand UZS.                  .    

Gross profit from the sale of goods (goods, works and services) increased 2.2 times as compared with the previous year by 1,131,910,666 thousand UZS.       

During this period, there was an increase in operating expenses and expenses. No other main activity was detected. 

It can be estimated that the results of the main activities increased by 960 792 447 thous. UZS to 3.12 times compared with the previous year.

       

Profit Margin Analysis

Marginal analysis plays an important role in justifying business management decisions. Analysis of the margin of benefits of economic indicators of communication between the three groups        potential.   These figures represent the volume of production (sales),   costs (variable and unstable) and profitability indicators.  

This method is often referred to as insecurity analysis. This method was developed by American scientists in the 1930s. Its author is Walter Rautenshtraks, the original engineer. The basis of the method is the cost of changing and indefinable costs in accordance with the yield of the product.⁵⁴

   The marginal revenue of an enterprise is determined by deducting variable costs from sales revenue. Marginal revenue per unit of product is the difference between the price of a product and variable costs. Rating is not just variable costs, but also fixed costs and benefits.   

          Key aspects of marginal analysis are:

          Determining the size of the workload;

               - determine the safe (safe) working environment of the company;

               - determine the volume of production in the expected amount of the loan;

               - determination of the critical level of fixed costs for marginal revenue;

               - determination of the critical level of the price of the product at fixed and variable costs when performing the task.

Margin indicator, usually three rounds of book account revenue will be disqualified       

Absolute limiting gain.

Relative marginal winnings.       

Operation leverage.