Moliyaviy tahlil fani 1-mavzu: moliyaviy tahlil faninig nazariy asoslari buhgalteriya hisobi, iqtisodiy tahlil va audit kafedrasi katta o’qituvchisi

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;
Y 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.

Mahsulot hajmi o‘zgarishiga ishchilar soni va mehant unumdorligining ta’sirini tahlili

Ko‘rsatkichlar	O‘tgan yil	Haqiqatda	Farqi (+;-)
Ishchilar soni, kishi (X)	144	152	+8
Bir ishchi tomonidan ishlab chiqarilgan mahsulot, ming so‘m (Um)	1235	1207	-28
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
  2. 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.