Audit va iqtisodiy tahlil

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Bu sahifa navigatsiya:

• Ko‘rsatkichlar O‘tgan yil Haqiqatda
• Omilli model shakli Omillar ta’sirini hisob-kitobi

Integral usul modellari

Modellar	Omillar ta’sirini aniqlash
f=xy	∆fx+∆fy=∆f
X omili ta’siri	∆fx = ∆xy0 +1/2∆x∆y, yoki ∆fx = 1/2∆x(y0 +y1)
U omil ta’siri	∆fy = ∆yx0 +1/2∆x∆y, yoki ∆fy = 1/2∆y(x0 +x1)
f=xyz.	∆fx+∆fy+∆fz =∆f
X omili ta’siri	∆fx = 1/2∆x (y0z1+y1z0)+1/3∆x∆y∆z;
U omili ta’siri	∆fy = 1/2∆y (x0z1+x1z0)+1/3∆x∆y∆z;
Z omili ta’siri	∆fz = 1/2∆z (x0y1+x1y0)+1/3∆x∆y∆z.
f=xyzq	∆fx+∆fy +∆fz +∆fq =∆f
X omili ta’siri	∆fx=1/6∆x*[3q0*y0*z0+y1*q0(z1+∆z)+q1*z0(y1+∆y)+z1*y0(q1+∆
	q)]+ ∆x*∆y*∆z*∆q / 4;
U omili ta’siri	1/6∆y*[3q0*x0*z0+x1*q0(z1+∆z)+q1*z0(x1+∆x)+z1*x0(q1+∆q)]+
	∆x*∆y*∆z*∆q / 4;
Z omili ta’siri	fz=1/6∆z*[3q0*x0*y0+x0*q1(y1+∆y)+y1*q0(x1+∆x)+x1*y0(q1+∆q)
	]+ ∆x*∆y*∆z*∆q / 4;
q omili ta’siri	1/6∆q*[3z0*x0*y0+x0*z1(y1+∆y)+y1*z0(x1+∆x)+x1*y0(z1+∆z)]+
	∆x*∆y*∆z*∆q / 4.

Natijaviy ko‘rsatkichga omillar ta’sirini quyidagi misollar asosida ko‘rib chiqishimiz mumkin.

jadval
Mahsulot hajmi o‘zgarishiga ishchilar soni va mehant unumdorligining
ta’sirini tahlili ( “UPAKPROMMASH” MCHJ misolida)

Ko‘rsatkichlar	O‘tgan yil	Haqiqatda	Farqi (+;-)
Ishchilar soni, kishi (X)	144	152	+8
Bir ishchi tomonidan ishlab	1235	1207	-28
chiqarilgan mahsulot, ming so‘m
(Um)
Mahsulot hajmi, ming so‘m (F)	177840	183464	+5624

Omillar ta’sirini hisoblash quyidagicha bajariladi:

F=X*Y

Fx=(8*1235) + ½(8*(-28))=9880+(-112)= +9768.0

5888. 
      Fy=(-28*144)+1/2(-28*8)=-4032+ (-112)= - 4144.0
      

ΔF=ΔFx+ΔFy= 9768 + (-4144) = 5624.0
Ishchilar sonini 8 kishiga ko‘payishi mahsulot hajmini 9768 ming so‘mga

oshirgan. Bir ishchi tomonidan ishlab chiqarilgan mahsulotni 28 ming so‘mga kamayishi esa mahsulot hajmini 4144 ming so‘mga kamaytirgan.

jadval
Mahsulot hajmi o‘zgarishiga ishchilar soni, o‘rtacha ishlangan kun hamda bir
kunga to‘g‘ri keladigan mahsulot xajmining ta’sirining tahlili

Ko‘rsatkichlar	O‘tgan yil	Haqiqatda	Farqi (+;-)
Ishchilar soni, kishi (X)	203	212	+9
Bir ishchiga to‘g‘ri keladigan o‘rtacha	278	270	-8
ishlangan kun, kishi kuni (U)
O‘rtacha ishlangan bir kunga to‘g‘ri
keladigan mahsulot hajmi, ming so‘m	104	111	+7
(Z)
Mahsulot hajmi, ming so‘m (F)	5869136	6353640	484504

F=X*Y*Z

1. 
   Fx=(1/2*9)*(278*111+270*104) + 1/3*9*(-8)*7=+265053
   
2. 
   Fy=(1/2*(-8))*(203*111+104*212)) + 1/3 *9*(-8)*7=-178492
   
3. 
   Fz=(1/2*7)*(203*270+212*278) + 1/3 *9*(-8)*7=+397943
   

ΔF=ΔFx+ΔFy+ΔFz=265053 + (-178492) + 397943 =+484504

jadval

Karrali va aralash modellar

Omilli model shakli			Omillar ta’sirini hisob-kitobi
f 	x		f x 	x	In		y1  z1		;
	y  z
				y z			y0  z0

_{f }^fум^fx<sub>y;



y</sub> y z
_{f }^fум^fx<sub>z.



z</sub> y z

f 

x

f x 

x

In

y1  z1  q1

;

y  z  q

y0  z0  q0

y z q

f y



f ум

f x

y;

y z q

f z



f ум

f x

z;

y z q

f q



f ум

f x

q.

y z q

Logarifmlash usuli. Logarifmlash usuli multiplikativ modellarda omillar

ta’sirini hisoblash uchun qo‘llaniladi.

Integral metoddan farqli ravishda logorifmlashda ko‘rsatkichlarning mutlaq o‘sishi emas, balki ularning o‘sish (pasayish) indeksi qo‘llaniladi.

z = xy	lgz=lgx+lgy
	lg∆z=lgz1+lgz0=( lgx1-lgx0) + (lgy1-lgy0) lg(z1:z0)=lg(x1:x0)+ lg(y1:y0),
	lgz1=lgx1 +lgy1 ; lgzo= (lgx0+lgy0)
f = xyz	lgf=lgx+lgy+lgz.

x

f x

f

Ig (x1 : x0 )

умум

Ig ( f

1

: f

0

)

u

f y f умум

Ig ( y1 : y0 )

;

Ig ( f1 : f 0 )

z

f z

f

Ig (z1 : z0 )

умум

Ig ( f1 : f0 )

Jadval ma’lumotlaridan foydalanib, omilli model bo‘yicha ishchilar soni (X), bir yilda bir ishchi tomonidan ishlangan kunlar miqdori (U) va o‘rtacha kunlik ishlab chiqarish (Z) hisobiga mahsulot chiqarish o‘sishi hisoblaymiz.

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