Audit and economical analysis

Models and their structure



Base and chain index on product volume



Ways to calculate the effects of factors

Methods of calculation of units of chain communication



Methods of analysis of effects of factors affecting the product size

№	Indicators	Last year	Reporting year	Difference +,-	Increase. %
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
41	Impact of change in average annual value of fixed assets, UZS mln	∆A*F0=		∆At	X
4,2	Effect of change in basic assets, mln. UZS	∆F*A1=		∆Ft	x

Methods of calculation of factors affecting the resultant outcome

Indicators	Relative growth of factors,%	Difference from previous account,%	Factors Effect
The increase of first factor (A)	A%(A1/A0*100)	A%-100=Qa	Qa*Qr
The increase of second factor (B)	B%(B1/B0*100)	B%-A%=Qb	Qb*Qr
The increase of third factor (C)	C%(C1/C0*100)	C%-B%=Qc	Qc* Qr
The increase 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)

The method of applying the absolute difference method when the number of units affecting the result is three

№	Indicators	Last year	Reporting year	Difference +,-	Increase. %
1	Result (Q=X*Y*Z)	Q0	Q1	∆Q	Q1/Q0*100-100
2	First Impact Unit	X0	X1	∆X	X1/X0*100-100
3	Second Impact Unit	Y0	Y1	∆Y	Y1/Y0*100-100
4	Third Impact Unit	Z0	Z1	∆Z	Z1/Z0*100-100
5	Calculation of the effects of factors	x		x	X
51	The first factor to calculate the effectiveness of the calculation	∆X*Yr*Zr		∆Qx	X
5.2	The second factor to calculate the effectiveness of the calculation	∆Y*Xx*Zr		∆Qy	X
53	The third factor to calculate the effectiveness of the calculation	∆Z*Yx*Xx		∆Qz	X

Integral model

Models	Define effect of factor
f = xy	Afx + Afy = Af
X effect of factor	Afx = Axy0 + 1 / 2AxAy, or Afx = 1 / 2Ax (y0 + y0
U effect of factor	Afy = Ayx0 + 1 / 2AxAy, or Afy = 1 / 2Ay (x0 + x1)
z.*=F	Afx + Afy + Afz = Af
X effect of factor	Afx = 1 / 2Ax (y0z1 + y1z0) + 1 / 3AxAyAz;
U effect of factor	Afy = 1 / 2Ay (x0z1 + x1z0) + 1 / 3AxAyAz;
Z effect of factor	Afz = / 2Az (x0y1 + x1y0) + / 3AxAyAz.
f = xyzq	Afx + Afy + Afz + Af = Af
X effect of factor	Afx = 1 / 6Ax * [3q0 * y0 * z0 + y1 * q0 (z1 + az) + q1 * z0 (y1 + moon) + z1 * y0 (q1 + Aq)] + Ax * Moon * Az * Aq / 4;
U effect of factor	(X1 + AX) + z1 * x0 (q1 + Aq)] + Ax * Month * Az * Aq / 4; 1 / 6Ay * [3q0 * x0 * z0 + x1 * q0 (z1 + Az) + q1 * z0
Z effect of factor	fz = 1 / 6Az * [3q0 * x0 * y0 + x0 * q1 (y1 + moon ) + y1 * q0 (x1 + Ax) + X1 * y0 (q1 + Aq)] + Ax * Month * Az * Aq / 4;
q effect of factor	(X1 + Ax) + X1 * y0 (z1 + Az)] + Ax * Moon * Az * Aq / 4 * A1 / 4Aq * [3z0 * x0 * y0 + x0 * z1 (y1 + moon) + y1 * z0

 

Divisible and mix modelscalculation of factor effect

Difference sign		Internal financial analysis		External financial analysis
1		2		3
1. On the subject		A comprehensive analysis of the firm's financial results, financial condition and cash flows		Company and company's financial result, financial position, investment attractiveness, economic vulnerability, rating assessment, creditworthiness
2. By Subject		Company and its employees		A wide range of people interested in companies and companies
3.Installation		General, company and company internal regulations, regulations		The General Regulations are governed by the rules
4. Goal		Determination and establishment of internal capacities on financial performance, financial position, optimal cash flow, business efficiency		Financial performance, financial position, investment attractiveness, cost-effectiveness and rating of the company and the company, manage the interests and interests of external parties
5. Information: consumers		Only this company, company management staff, managers		Subjects of external analysis
6. On the merits		Analyze conventional, mathematical, special methods		Special methods of financial analysis
7. Data acquisition		Extensive data acquisition options		Data accessibility limited (only through formal financial reporting)
8. The Benefits of Review Results		It is more profitable for itself		The company and the companies are profitable for itself and for a group of outsiders
10. Tasking of tasks		Tasking is only for the management of the enterprise.		The solution of tasks also serves both internal and external analysis subjects
11. Organization of analysis		It is optimally formed for more companies and companies		Optimized for external analysis subjects
Balance sheet asset	At the beginning of the reporting period		At the end of the reporting period		Difference + G	Growth, %
1	2		3		4 (3-2)	5 (3/2) * 100-100
Active
Long-term assets	UM0		Uml		UMl-UM0	UMl / UM0 * l00-l00
Current assets	JA0		JA1		JAl-JAl	JAl / JAl * l00-l00
Total amount	A0		Get it		Al-A0	Al / A0 * l00-l00
Passive
Own source of funds	0'M0		Om		l-O $ O O	0'Ml / 0'MO * l00-l00
Obligations	M0		Ml		Ml-M0	Ml / M0 * l00-l00
Passive total	P0		Pl		Pl-P0	Pl / P0 * l00-l00

 

Vertical analysis of accounting balance

Balance articles	Last year		Reported year		Difference
	Do not sum up	%	Do not sum up	%	Do not sum up	%
1	2	3	4	5	6 (4-2)	7 (5-3)
Active
Long-term assets	UM0	UM / A0 * 100	Uml	Uml / Al * l00	UM0	Uml / UM0
Current assets	JA0	JA0 / A0 *l00	JAl	JAl / Al * l00	JAl-JA0	JAl / JA0
Total amount	A0	l00	Get it	l00	Al-A0	Al / A0
Passive
settings la1J*o £ £	0'M0	0'M0 / P0 *l00	Om	0'Ml / Pl * l00	OMl-0'M0	0'Ml / 0'M0
Obligations	M0	M0 / P0 * l00	Ml	Ml / Pl * l00	Ml-M0	Ml / M0
Passive total	P0	l00	Pl	l00	Pl-P0	Pl / P0

 

Years