When using the method of chain substitutions, the results. Chain substitution method

The most common method of factor analysis is the method of chain substitutions. The essence of this method lies in the consistent substitution into the original formula for determining the effective indicator of the reporting values of the factors under study.

The assessment of the influence of individual factors on the performance indicator involves the implementation of a number of calculations.

1. The reporting value of the first studied factor is substituted into the initial basic formula for determining the effective indicator and the first intermediate value of the effective indicator is calculated.

2. The result obtained is compared with the base value of the performance indicator. This allows us to estimate the magnitude of the influence of the first factor.

4. The result obtained is compared with the previous one and the influence of the second factor on the performance indicator is established.

5. The procedure is repeated until the actual value of the last of the factors entered into the model is substituted into the original basic formula.

There is a rule for substituting factors: first, the influence of quantitative factors characterizing the influence of extensiveness is evaluated, and then qualitative factors characterizing the influence of intensity. It is on the qualitative factors that the entire indecomposable remainder falls.

Example:

Let us represent the volume of production as the product of labor productivity (qualitative intensive factor) and the number production workers(extensive quantitative factor).

The base value of the volume of production is equal to:

No = Pto * Cho

Where: No - basic value of production volume; Pto - the basic value of labor productivity; Cho is the base value of the number of employees.

Thus, the volume of production is influenced by two factors: intensive - a change in the productivity of production workers and extensive - a change in the number of production workers.

Let's evaluate the influence of each of these factors.

1. Substitute in the formula the actual value of the quantitative factor - the number of employees:

Nch \u003d H1 * Pto

Where: P1 - the actual value of the number of production workers.

The influence of a change in the number of employees, or an extensive factor, on the absolute change in the volume of production is determined by the expression:

DNest \u003d Nh - No

As a percentage of the total change in output:

DN total = N1 – N0

DN Rel. ext = (DNest / DNtotal) * 100%

This indicator characterizes the share of extensive factors in the overall change in the analyzed indicator.

2. We carry out the substitution of a qualitative factor - labor productivity:

Npt \u003d Ch1 * Fri1

The share of the intensive factor in the total change in sales volume will be:

DN Rel. int = (DNint / DNtotal) *100%

Task 1.

Based on the data on the activities of the organization (table No. 1), assess the impact of extensive and intensive factors on the change in volume products sold.Table:

1) Assessment of the influence of the extensive factor - changes in the number of production workers:

Nch \u003d 202 * 450 \u003d 90900 tr.

DN total \u003d 95000 - 90000 \u003d 5000 tr.

DNest \u003d 90900 - 90000 \u003d 900 tr.

Thus, due to the growth in the number of workers, the volume of products sold increased by 900 thousand rubles.

DNrel.ext = 900/ (95000 - 90000) = 900/5000 * 100= 18%

The share of the extensive factor in the total change in the volume of production was 18%.

2) Evaluation of the influence of the intensive factor:

Npt \u003d 202 * 470.3 \u003d 95000.6 tr.

DN int \u003d 95000.6 - 90900 \u003d 4100.6 tr.

Due to the growth of labor productivity of workers, the volume of production increased by 4100.6 thousand rubles.

DNrel.int = 4100.6/5000 * 100= 82%

The share of influence of the intensive factor on the change in sales amounted to 82%.

When performing calculations by the method of chain substitutions, it is possible to use not only the absolute values of factors, but their increments. In this case, the value of the change in the effective indicator is immediately obtained.

When using this method, the following rules are followed:

When determining the influence of a quantitative factor, the increment of this factor is multiplied by the value of the basic qualitative factor.
When determining the influence of a qualitative factor, its increment is multiplied by the reported value of the quantitative factor.

DNch \u003d (Ch1 -Cho) * Pto \u003d DCh * Pto

DNpt \u003d (Pt1 - Pto) * P1 \u003d DPt * P1

In our task:

1. The change in the volume of production under the influence of a change in the number (extensive factor) is equal to:

DNh \u003d (202 - 200) * 450 \u003d 900 tr.

2. The change in the volume of production under the influence of changes in labor productivity (intensity factor) is equal to:

DNpt \u003d (470.3 - 450) * 202 \u003d 4100.6t.r.

The total influence of factors is equal to:

DN,o = 900 + 4100.6 = 5000.6 tr.

The assessment of the influence of intensive and extensive factors can be carried out on the basis of relative changes in the initial and calculated parameters.

The share of influence of the extensive factor is defined as the product of the rate of change of the quantitative factor by the rate of change of the effective indicator. By multiplying the obtained indicator by the total change in the effective indicator, its change is determined under the influence of the extensive factor. The share of influence of the intensive factor is equal to the difference between the total change in the indicator and the value obtained.

In our task:

1. Let's evaluate the influence of the quantitative factor:

DNrel.ext = (1 / 5.5) * 100 = 18.2%

DNext \u003d 0.18 * (95000 - 90000) \u003d 900t.r.

2. The influence of the intensive factor will be determined by:

DN rel.int = 100% - 18.2% = 81.8%

DNint \u003d 5000 - 900 \u003d 4100 tr.

This method is convenient to use in cases where the quantitative factor is a complex indicator in itself, obtained as a result of the interaction of a number of other particular characteristics. For example, the wage fund changes under the influence of changes in the number of employees and their average wages.

The chain substitution method is the most universal of the elimination methods. It is used to calculate the influence of factors in all types of deterministic factor models: additive, multiplicative, multiple and mixed (combined). This method allows you to determine the influence of individual factors on the change in the value of the effective indicator by gradually replacing the base value of each factor indicator in the volume of the effective indicator with the actual value in the reporting period. For this purpose, a number of conditional values of the effective indicator are determined, which take into account the change in one, then two, three, etc. factors, assuming that the rest do not change. Comparing the value of the effective indicator before and after changing the level of one or another factor allows you to eliminate the influence of all factors except one, and determine the impact of the latter on the growth of the effective indicator.

The degree of influence of this or that indicator is revealed by successive subtraction: the first is subtracted from the second calculation, the second is subtracted from the third, etc. In the first calculation, all values are planned, in the last - actual. In the case of a three-factor multiplicative model, the calculation algorithm is as follows:

Y 0 \u003d a 0 ⋅ b 0 ⋅ C 0;

Y conditional 1 = a 1 ⋅b 0 ⋅C 0 ; At a = Y conv.1 – U 0 ;

Y conditional 2 = a 1 ⋅ b 1 ⋅ C 0 ; Y b \u003d Y conv. 2 - Y conv. 1;

Y f \u003d a 1 ⋅ b 1 ⋅ C 1; Y s \u003d Y f - Y conditional 2 and etc.

The algebraic sum of the influence of factors must necessarily be equal to the total increase in the effective indicator:

Y a + Y b + Y c \u003d Y f - Y 0.

The absence of such equality indicates errors in the calculations.

This implies the rule that the number of calculations per unit is greater than the number of indicators of the calculation formula.

When using the chain substitution method, it is very important to ensure a strict substitution sequence, since its arbitrary change can lead to wrong results. In the practice of analysis, first of all, the influence of quantitative indicators is revealed, and then - qualitative ones. So, if it is required to determine the degree of influence of the number of employees and labor productivity on the size of industrial output, then first the influence of the quantitative indicator of the number of employees is established, and then the qualitative indicator of labor productivity. If the influence of quantity and price factors on the volume of industrial products sold is clarified, then the influence of quantity is first calculated, and then the influence of wholesale prices. Before proceeding with the calculations, it is necessary, firstly, to identify a clear relationship between the studied indicators, secondly, to distinguish between quantitative and qualitative indicators, thirdly, to correctly determine the sequence of substitution in cases where there are several quantitative and qualitative indicators (main and derivatives, primary and secondary). Thus, the application of the method of chain substitution requires knowledge of the relationship of factors, their subordination, the ability to correctly classify and systematize them.

An arbitrary change in the substitution sequence changes the quantitative weight of a particular indicator. The more significant the deviation of the actual indicators from the planned ones, the greater the differences in the assessment of the factors calculated with different substitution sequences.

The chain substitution method has a significant drawback, the essence of which is the appearance of an indecomposable remainder, which is added to numerical value influence of the last factor. This explains the difference in calculations when changing the substitution sequence. The noted drawback is eliminated when a more complex integral method is used in analytical calculations.

The essence and purpose of the index method. Algorithm for calculating the influence of factors by this method for different models.

The index method is based on relative indicators dynamics, spatial comparisons, implementation of the plan, expressing the ratio of the actual level of the analyzed indicator in the reporting period to its level in the base period (or to the planned one or for another object).

With the help of aggregate indices, it is possible to identify the influence of various factors on the change in the level of performance indicators in multiplicative and multiple models. For example, let's take the index of the cost of marketable products:

It reflects the change in the physical volume of marketable products (q) and prices (R) and is equal to the product of these indices.

Parameter name	Meaning
Article subject:	Chain substitution method.
Rubric (thematic category)	Production

This method quantifies the value of A.R.P. compared with the bais value as a whole under the influence of particular factors.

When using this method in the process of determining the absolute value of changes in A.R.P. substitutions are carried out compared to the base value.

Under the substitution it is customary to understand the replacement of the basic value of any particular factor by the reporting value of this particular factor.

Let it be required to determine by what amount the reporting value of A.R.P Y has changed under the influence of particular factors.

a - quantitatively independent

b - quantitatively dependent

c are qualitatively independent

d - qualitatively dependent

Let Y= a*b*c*d the unit of measurement is determined by the value of the base and reporting value Y Æ

Y Æ =a Æ *b Æ *c Æ *d Æ units rev. A.R.P.

Y 1 \u003d a 1 * b 1 * c 1 * d 1 units. rev. A.R.P.

Let us determine the total and absolute value of A.R.P. Y compared to the base value.:

Δ Y = Y 1 - Y Æ = a 1 *b 1 *c 1 *d 1 - a Æ *b Æ *c Æ *d Æ units. rev. A.R.P

Let us determine by what amount the reporting value of A.R.P has changed compared to the base value under the influence of particular factors.

a). Δ Ya = a 1 * b Æ * c Æ * d Æ - a Æ * b Æ * c Æ * d Æ = (a 1 - a Æ) b Æ c Æ d Æ

b). Δ Yb = a 1 * b 1 * c Æ * d Æ - a 1 * b Æ * c Æ * d Æ = a 1 (b 1 - b Æ) * c Æ d Æ

in). Δ Yc = a 1 * b 1 * c 1 * d Æ - a 1 * b 1 * c Æ * d Æ = a 1 * b 1 (c 1 - c Æ) * d Æ

G). Δ Yd \u003d a 1 * b 1 * c 1 * (b 1 - b Æ)

To check the correctness of the calculation and the compiled mathematical expression, we draw up a balance of deviations, which is an identity on the left side of which is the value of the total change in A.R.P and on the right is the algebraic sum of changes in A.R.P under the influence of private factors ᴛ.ᴇ.

ΔY = Ya + dYb + dYc + dYd

If any value of A.R.P change compared to the baseline value >0 (Δ Yi >0), then this indicates that A.R.P has increased compared to the baseline value in general or under the influence of particular factors .

If Δ Yi< 0, то это свидетельствует о том что отчетное значение А.Р.П снизилось по сравнению с базисным значением в целом или под влиянием частных факторов.

If Δ Yi = 0, then the reported value of A.R.P has not changed compared to the base value in general or under the influence of particular factors.

The method of chain substitutions makes it possible to determine not only the absolute, but the relative values of the change in A.R.P compared to the baseline. Which shows how many percent decreased (increased) A.R.P compared to the base value.

For this, the ratio of the magnitude of the absolute deviation of A.R.P. under the influence of all particular factors or any particular factor separately to the basic value of A.R.P. is determined.

Determine by what percentage the reporting value of A.R.P has changed compared to the baseline:

1. Under the influence of all factors Δ Y% = (Δ Y / Ya) * 100

2. Under the influence of private factors Δ Ya = (Δ Ya / Ya) * 100, etc.

The method of isolated influence of a factor is used to determine the magnitude of changes in A.R.P compared to the base value under the influence of one of the private factors with constant values of the other private factors included in the mathematical expression A.R.P.

This method is used when planning T.E.P. some perspective when making forecasts.

Let it be required to determine by what amount the A.R.P Y indicator will change under the influence of each of the particular factors (a, b, c, d) compared to the base one.

We use the detail method:

Y = a*b*c*d units A.R.P indicator

General changes:

ΔY = Y1 – Y0

absolute change in A.R.P Y compared to the baseline under the influence of each partial factor using the method of isolated factor influence:

1. Δ Ya=(a 1 - a Æ)*b Æ *c Æ *d Æ

2. Δ Yb=(b 1 - b Æ)*a Æ *c Æ

3. Δ Yc=(c 1 - c Æ)*b Æ *c Æ *d Æ

4. Δ Y=(a 1 - a Æ)a Æ *b Æ *c Æ

When using the method of isolated influence of a factor, a balance of deviations is not drawn up.

Δ Y \u003d Y 1 - Y Æ \u003d Δ Ya + Δ Yb + Δ Yc

The company produces two types of homogeneous products sold at different prices and the cost per unit of output is different.

Determine by what amount the actual value of the cost of producing the entire volume of products has changed compared to the planned value in general and under the influence of the volume of production and in the cost of a unit of production.

We determine the missing initial data - the amount of costs for the production of products

Let's make a mathematical expression: The sum of costs in general for the enterprise and for each type of product.

The amount of production costs for the whole enterprise is determined by the formula:

Z=S V i S i ; (R.),

where: V i is the volume of production per month.

S i - cost.

The costs for the i-th type of product are determined by the formula:

Z=V i S i ; (R.).

Using these formulas, we calculate the cost values and fill in the table.

The total change in the amount of actual costs compared to planned costs is calculated using the formula:

where: Z 1, Z Æ - the value of the sums of production costs, respectively, actual and planned in rubles, since when evaluating or analyzing the conditions for fulfilling the plan, the planned values of technical and economic indicators are taken as the comparison base (see comparison method).

To determine the influence of private factors on changes in the amount of production costs, we will classify private factors.

Z=S V i S i ; (R.),

where: V i is always a quantitative factor.

S i - quality.

We determine the sequence of calculations in the first place V i , in the second S i .

Determine by what amount the amount of production costs has changed under the influence of:

(we use the index method)

DZ V \u003d SV i 1 S i Æ -S V i Æ S i Æ \u003d 150x5 + 500x10-5000 \u003d 750, r.

DЗ S \u003d SV i 1 S i 1 -S V i 1 S i Æ \u003d 150x4 + 500x12-150x5-500x10 \u003d 850, r.

We draw up a deviation balance:

DZ \u003d Z 1 -Z Æ \u003d 750 + 850 \u003d 1600, r.

We proceed to the calculation of changes for each type of product separately. For calculation we use the formula:

Z=V i S i ; (rub.).

We determine the total amount of changes in the amount of costs for the production of product A:

DZ \u003d Z A 1 -Z A Æ \u003d 600-1000 \u003d -400, rubles.

Using the method of chain substitutions, we determine by what amount the actual amount of costs for the production of product A has changed compared to the planned value under the influence of:

1. Product output:

DZ A V \u003d (V A 1 -V A Æ) S A Æ \u003d (150-200) x5 \u003d -250, p.

2. Cost of production:

DZ A S \u003d (S A 1 -S A Æ) V A 1 \u003d (4-5) x150 \u003d -150, p.

We draw up a balance of deviations:

DZ A \u003d DZ AV + DZ AS \u003d -250-150 \u003d -400, r.

Now let's calculate product B:

DZ \u003d Z B1 -Z B Æ \u003d 6000-4000 \u003d 2000, r.

DZ B V \u003d (V B1 -V B Æ) S B Æ \u003d (500-400) x10 \u003d 1000, p.

DZ B S \u003d (S B1 -S B Æ) V B1 \u003d (12-10) x500 \u003d 1000, p.

We formulate conclusions based on the results of calculations.

1. The conclusion is formulated from the general to the particular.

2. Conclusions should not repeat the sequence of calculations, since in the process of interpretation it is extremely important to highlight the main thing (changes).

3. It is permissible to group insignificant and unidirectional changes in the resulting indicator under the influence of private factors.

4. Conclusions should contain a quantitative assessment of the analyzed result indicator (ARI).

5. Conclusions must contain logical connection ARP changes under the influence of particular factors.

6. Conclusions should be stated logically.

Conclusion:

The actual amount of production costs increased by 1,600 rubles compared to the planned increased costs. This happened as a result of an increase in the unit cost of production, which caused an increase in the actual costs of production compared to the planned costs by 850 rubles. A change in the structure of output leads to an increase in actual costs compared to the planned value by 750 rubles. As a result of the fact that the actual volumes of production A decreased by 50 units compared to the planned ones, the costs decreased by 250 rubles. The decrease in the actual cost of a unit of production A led to a decrease in costs by 150 rubles.

An increase in the output of product B by 100 units and an increase in the cost of a unit of production by 2 rubles per unit led to an increase in the amount of costs for the production of product B by 2000 rubles.

Chain substitution method. - concept and types. Classification and features of the category "Method of chain substitutions." 2017, 2018.

Chain substitution method

Types of deterministic models that use the chain substitution method. Essence and rules of its application. Algorithms for calculating the influence of factors by this method in various types models.

One of the most important methodological issues in AHD is to determine the magnitude of the influence of individual factors on the growth of performance indicators. In deterministic factor analysis (DFA), the following methods are used for this: chain substitution, index, absolute differences, relative differences, proportional division, integral, logarithms, etc.

The first four methods are based on the elimination method. To eliminate means to eliminate, reject, exclude the influence of all factors on the value of the effective indicator, except for one. This method proceeds from the fact that all factors change independently of each other: first one changes, and all others remain unchanged, then two change, then three, etc., while the rest remain unchanged. This allows you to determine the influence of each factor on the value of the studied indicator separately.

The most versatile of these is chain substitution method. It is used to calculate the influence of factors in all types of deterministic factor models: additive, multiplicative, multiple and mixed (combined). This method allows you to determine the influence of individual factors on the change in the value of the effective indicator by gradually replacing the base value of each factor indicator in the volume of the effective indicator with the actual value in the reporting period. For this purpose, a number of conditional values of the effective indicator are determined, which take into account the change in one, then two, three, etc. factors, assuming that the others do not change. Comparing the value of the effective indicator before and after changing the level of one or another factor allows you to eliminate the influence of all factors except one, and determine the impact of the latter on the growth of the effective indicator.

The procedure for applying this method will be considered in the following example (Table 6.1).

As we already know, the volume of gross output ( VP) depends on two main factors of the first level: the number of workers (CR) and average annual output (GV). We have a two-factor multiplicative model: VP = Czech Republic X GV.

The algorithm for calculating by the method of chain substitution for this model:

As you can see, the second indicator of gross output differs from the first one in that when calculating it, the actual number of workers was taken instead of the planned one. The average annual production by one worker in both cases is planned. This means that due to the increase in the number of workers, output increased by 32,000 million rubles. (192,000 - 160,000).

The third indicator differs from the second in that when calculating its value, the output of workers is taken at the actual level instead of the planned one. The number of employees in both cases is actual. Hence, due to the increase in labor productivity, the volume of gross output increased by 48,000 million rubles. (240,000 - 192,000).

Thus, the overfulfillment of the plan in terms of gross output was the result of the influence of the following factors:

a) increase in the number of workers + 32,000 million rubles.

b) increasing the level of labor productivity + 48,000 million rubles.

Total +80,000 million rubles

The algebraic sum of the influence of factors must necessarily be equal to the total increase in the effective indicator:

The absence of such equality indicates errors in the calculations.

For clarity, the results of the analysis are given in table. 6.2.

If it is required to determine the influence of three factors, then in this case not one, but two conditional additional indicators are calculated, i.e. number of conditional indicators per unit less than number factors. Let's illustrate this on a four-factor model of gross output:

The initial data for solving the problem are given in Table 6.1:

The plan for the production of products as a whole was overfulfilled by 80,000 million rubles. (240,000 - 160,000), including by changing:

a) the number of workers

Using the chain substitution method, it is recommended to adhere to a certain sequence of calculations: first of all, you need to take into account the change in quantitative, and then qualitative indicators. If there are several quantitative and several qualitative indicators, then first you should change the value of the factors of the first level of subordination, and then the lower one. In the above example, the volume of production depends on four factors: the number of workers, the number of days worked by one worker, the length of the working day and the average hourly output. According to Figure 5.2, the number of workers in this case- the factor of the first level of subordination, the number of days worked - the second level, the length of the working day and the average hourly output - the factors of the third level. This determined the sequence of placement of factors in the model and, accordingly, the sequence of their study.

Thus, the application of the method of chain substitution requires knowledge of the relationship of factors, their subordination, the ability to correctly classify and systematize them.

We considered an example of calculating the influence of factors on the growth of the effective indicator in multiplicative models.

In multiple models the algorithm for calculating factors for the value of the studied indicators is as follows:

where FD- return on assets; VP- gross output; OPF - average annual cost of fixed production assets.

Method for calculating the influence of factors in mixed models:

a) Multiplicatively-additive type P = VPP (C - WITH)

where P- the amount of profit from the sale of products; VPP - the volume of sales of products; C - selling price; C - unit cost of production;

FEDERAL AGENCY FOR EDUCATION OF THE RUSSIAN FEDERATION

SAINT PETERSBURG STATE UNIVERSITY

SERVICE AND ECONOMY

INSTITUTE OF REGIONAL ECONOMY AND MANAGEMENT

TEST

on the subject: "ECONOMIC ANALYSIS OF THE ACTIVITIES OF THE ENTERPRISE IN THE SERVICE SPHERE"

Completed by a 3rd year student

specialties 080507.65 (061100)

distance learning

Kuzmina Veronika Valentinovna

SAINT PETERSBURG

Task number 1…………………………………………………………………………3

Task number 2…………………………………………………………………………5

Task number 3…………………………………………………………………………7

Task No. 4……………………………………………………………………...11

Task number 5……………………………………………………………………...13

Exercise 1

1. State the main theoretical aspects themes.

Topic: Method of chain substitutions.

The method of chain substitutions consists in determining a number of intermediate values of the effective indicator by successively replacing the basic values of the factors with the reporting ones. This method is based on elimination. To eliminate means to eliminate, exclude the influence of all factors on the value of the effective indicator, except for one. It is assumed that all factors change independently of each other, i.e. first, one factor changes, while all the others remain unchanged, then two change while the rest remain unchanged, and so on.

AT general view The application of the chain setting method can be described as follows:

Advantages this method: versatility of application; simplicity of calculations.

The disadvantage of the method is that, depending on the chosen order of factor replacement, the results of the factor expansion have different meanings. This is due to the fact that as a result of applying this method, a certain indecomposable residue is formed, which is added to the magnitude of the influence of the last factor. In practice, the accuracy of the assessment of factors is neglected, highlighting the relative importance of the influence of one or another factor. However, there are certain rules, defining the substitution sequence:

If there are quantitative and qualitative indicators in the factor model, the change in quantitative factors is considered first of all;

if the model is represented by several quantitative and qualitative indicators, then the influence of first-order factors is determined first, then the second, and so on.

Under the quantitative factors in the analysis understand those that express the quantitative certainty of phenomena and can be obtained by direct accounting (the number of workers, machines, raw materials, etc.).

Qualitative factors determine the internal qualities, signs and characteristics of the phenomena being studied (labor productivity, product quality, average working day, etc.).

1. Daily income.

2. Revenue from the sale of services per month.

3. Weighted average hotel occupancy rate.

4. Weighted average room price per night.

a) 12 * 210 = 2520 c.u. (100 %)

2520 c.u. = 100%

x \u003d 25.0%, then x \u003d (2520 * 25.0) / 100% \u003d 630 c.u.

b) 28 * 145 = 4060 c.u. (100 %)

4060 c.u. = 100%

x \u003d 65.0%, then x \u003d (4060 * 65.0) / 100% \u003d 2639 c.u.

So, the daily revenue of the hotel:

If the average month consists of 30 days, then the sales revenue for the month will be calculated as follows:

(25.0 + 65.0) / 2 = 45 %

(210 + 145) / 2 = 177.5 c.u.

5. Conclusion.

After doing the calculations, we got the following results:

1. Daily revenue of the hotel is 3269 USD;

2. Revenue from sales of services for the month 98070 USD;

3. Weighted average hotel occupancy rate 45%;

4. The weighted average price of a room per day is 177.5 USD.

Having obtained these results, we can say that an increase in hotel occupancy is required, in more deluxe rooms. The occupancy of the hotel can be increased by equipping rooms of the 2nd class.

Relative change in sales revenue.

Absolute change in sales revenue.

Structure of services for each period.

Absolute and relative change in the share of each type of service.

2. Construct a pie chart of the structure of services for 2002 and 2003.

3. Make a conclusion about the changes that have taken place.

is the absolute change in sales revenue.

840.0 – 850.3 = - 10.3

- relative change in the volume of sales proceeds.

x = - 10.3, then x = (- 10.3 * 100)/ 840.0 = - 1.23%

- structure of services for each period.

For 2002:

Payment for accommodation:

If 850.3 = 100%, then 811.9 = x, then

x = (811.9 * 100)/850.3 = 95.5%

Communication services:

If 850.3 = 100%, then 33.0 = x, then

x = (33.0 * 100)/850.3 = 3.9%

Other services:

If 850.3 = 100%, then 5.4 = x, then

x = (5.4 * 100) / 850.3 = 0.6%

For 2003:

Payment for accommodation:

If 840.0 = 100%, then 785.7 = x, then

x = (785.7 * 100)/840.0 = 93.5%

Communication services:

If 840.0 = 100%, then 44.0 = x, then

x = (44.0 * 100)/840.0 = 5.2%

Other services:

If 840.0 = 100%, then 10.3 = x, then

x = (10.3 * 100)/840.0 = 1.3%

- absolute and relative change in the share of each type of service.

Absolute change:

a) living expenses

785.7 – 811.9 = - 26.2

b) communication services

44.0 – 33.0 = 11

c) other services

10.3 – 5.4 = 4.9

Relative change:

a) living expenses

x = - 26.2, then x = (- 26.2 * 100)/ 785.7 = - 3.33%

b) communication services

x = 11, then x = (11 * 100)/ 44.0 = 25%

c) other services

x = 4.9, then x = (4.9 * 100)/ 10.3 = 47.57%

2. Construct a pie chart of the structure of services for 2002 and 2003.

For 2002 :

For 2003 :

3. Make a conclusion about the changes that have taken place.

Having calculated the absolute change, we see that the sales proceeds in 2003 became by 10.3 thousand rubles. less than in 2002.

Calculating the relative change in sales revenue, we found that revenue in 2003 decreased by 1.23%.

In 2002, revenue from lodging was 95.5%, from communications services 3.9%, and other services accounted for 0.6% of revenue. In 2003, the revenue from accommodation costs is 93.5%, i.е. 2 percent lower than in 2002; communications services accounted for 5.2% of revenue, which is 1.3% higher than in 2002. Other services account for 1.3%, which is also 0.7% higher than in 2002.

The calculation of the absolute and relative change in the share of services showed that in 2002 the payment for accommodation exceeded the payment for accommodation in 2003, and communication and other services in 2003 exceeded the corresponding figures for 2002.

Task 4

3. Draw conclusions.

1. Build a factorial model and determine its type.

Building a factor model – this is the first stage of deterministic analysis.

The dependence of the volume of sales revenue in the reporting year can be described using an additive model:

OV1 = OP1 + KU1 ;

OV1 \u003d 720 + 260 \u003d 980 (thousand rubles),

where OB is the amount of revenue;

OP payment for accommodation;

KU utilities.

Then the impact of payment for accommodation on the change in revenue is calculated by the formula:

OP1 - OP2 = 720 – 550 = 170 (thousand rubles)

And the effect of payment utilities we calculate the change in the volume of revenue by the formula:

KU1 - KU2 = 260 – 330 = – 70 (thousand rubles)

The dependence of the volume of sales revenue in the base year can be determined by the formula:

OV2 = OP2 + KU2;

OV2 \u003d 550 + 330 \u003d 880 (thousand rubles)

Impact of changes in indicators on revenue:

OB1 - OB2 = 980 – 880 = 100 (thousand rubles)

3. Draw conclusions.

The increase in revenue was positive influence increase in payment for accommodation by 170 thousand rubles. and a negative impact was made by a decrease in utility bills by 70 thousand rubles. The combined effect of the two factors led to an increase in revenue by 100 thousand rubles.

Task 5

1. Build a factorial model and determine its type.