Moliyaviy tahlil fani 1-mavzu: moliyaviy tahlil faninig nazariy asoslari

Valyuta balansi	Valyuta mablag‘larini kirimi	Valyuta mablag‘larini chiqimi
Valyuta mablag‘larini davr oxiriga qoldig‘i
Vb+Vk = Vo+Vch	Vk = (Vo+Vch) - Vb	Vch = (Vb+Vk) - Vo	Vo = (Vb+Vk) - Vch

Balans usuli additiv omilli model tuzishda foydalanilishi mumkin. Misol uchun, tovar balansi Ta = Tyb + Tk – Tyo.

Ko‘rsatkichlar	Tovar hajmi, mln so‘m		Rejadan farqi (+; –)	Tovar aylanishi dinamikasiga ta’siri (+; –)
	Reja	Haqiqatda
Yil boshiga tovar zaxiralarining qoldig‘i (Tyb)	104	130	+26	+26
Yil davomida tovarlarning kirimi (Tk)	1200	1298	+98	+98
Tovarlarning yil oxiriga qoldig‘i (Tyo)	50	57	+2	–2
Tovar aylanishining hajmi (Ta)	1254	1371	+117	+117

Zanjirli bog‘lanish usuli.

Zanjirli bog’lanishlar usuli:

U=x*y (U- natija, x – birinchi omil, y – ikkinchi omil)	∆Ux = x1*y0 – x0*y0 ∆Uy = x1*y1 – x1*y0 Tekshirish: ∆U = ∆Ux + ∆Uy 1- hisobot davri, 0 –o’tgan yoki reja davri
U=x*y*z	∆Ux = x1*y0*z0 – x0*y0*z0 ∆Uy = x1* y1*z0 – x1*y0*z0 ∆Uz = x1*y1*z1 – x1*y1*z0 TEKSHIRISH: ∆U = ∆Ux + ∆Uy + ∆Uz
4 OMILLI U=x*y*z*q	∆Ux = x1*y0*z0*q0 – x0*y0*z0*q0 ∆Uy = x1*y1*z0*q0 – x1*y0*z0*q0 ∆Uz = x1*y1*z1*q0 – x1*y1*z0*q0 ∆Uq = x1*y1*z1*q1 – x1*y1*z1*q0
∆U = ∆Ux + ∆Uy + ∆Uz + ∆Uq
U=x / y	∆Ux = x1 / y0 – x0 / y0 ∆Uy = x1 / y1 – x1 / y0
∆U = ∆Ux + ∆Uy

Zanjirli bog‘lanish usulining jami material xarajati o‘zgarishiga ta’sir etuvchi omillarni aniqlashda qo‘llanilishi

Ko‘rsatkichlar	Biznes-reja ma’lumotlari	Xaqiqatdagi ma’lumotlar	Farqi (+, –)
1. Material miqdori, dona	30	32	+2
2. Bir dona materialning bahosi, ming so‘m	92,0	90,0	–2,0
3. Material xarajati, ming so‘m	2760,0	2880,0	+120,0

Xulosa, jadval ma’lumotlaridan ko‘rinib turibdiki, korxonada jami material xarajatlari rejaga nisbatan haqiqatda 120,0 ming so‘mga ko‘p bo‘lgan. Ushbu natijaviy ko‘rsatkich o‘zgarishiga material miqdori hamda bir dona material bahosining o‘zgarishi ta’sir ko‘rsatgan. Bu ikki omil ta’sirini hisoblash uchun quyidagi hisoblash ishlari bajariladi.
1. Birinchi omilning o‘zgarish holati olinadi (32 dona), ikkinchi omil shartli o‘zgarmas deb qaralib (92,0 ming so‘m), u xolislantiriladi.
92,0·32=2944,0 ming so‘m.(shartli ko’rsatkich)
Ushbu tartib bilan shartli material xarajati ko‘rsatkichi (2944,0 ming so‘m) hisoblab topildi.
Material xarajatlarining biznes-rejadan ortiq sarflanishiga:
2. Material miqdorini me’yordan ortiqcha sarflanganining ta’siri:
(92,0·32) – (92,0·30)= +184,0 ming so‘m
Material miqdorini me’yordan +2,0 (32–30) dona ko‘p sarflanishi +184,0 ming so‘mga xarajatni oshirgan.
3. Bir dona materil bahosining o‘zgarishi ta’siri:
(90,0·32) – (92,0·32) = –64,0
Bir dona materil bahosining –2,0 (92,0–90,0) ming so‘mga o‘zga­rishi – 64,0 ming so‘mga jami material xarajatini oshirgan.
4. Ikkala omilning ta’siri:
+184,0 – 64,0 = 120,0 ming so‘mga teng.
∆Ux = x1*y0 – x0*y0
∆Uy = x1*y1 – x1*y0