This manual is an auxiliary material for preparing for exams, tests in the discipline "Analysis economic activity". The material of the book is compiled in accordance with the State educational standard higher vocational education. The volume and quality of the presented material will help students pass the exams with an “excellent” mark. The manual is intended for students of higher educational institutions students in the specialty 060500 "Accounting, analysis and audit".

20. Classification of factors in AHD

The distribution of factors into certain groups, taking into account common characteristics, is called their classification. In the process of analysis, the studied factors are divided into:

1) by degree of occurrence:

a) natural and climatic factors - these are factors that affect the results of the enterprise, they are mainly characteristic of agriculture, the extractive industry, etc.;

b) social economic forces, representing the living conditions of employees, housing, organization of sports and recreational sections at the enterprise, cultural events, the level of education of personnel, etc.;

c) production and economic factors that characterize the degree of efficiency of the use of production resources and the results of the enterprise;

2) degree of influence on final results work of an economic entity:

a) the main ones are the factors that have a greater influence than the rest on the performance indicator;

b) secondary, not having a decisive impact on the results of activities in the conditions that have developed for a given period of time;

3) by place of origin:

a) internal, i.e. with the help of this type of factors, an enterprise can influence its activities;

b) external;

4) depending on the person:

a) objective factors;

b) subjective;

5) by prevalence:

a) general - these are factors that operate in all economic sectors;

b) specific, characteristic of the conditions of a particular economic sector or enterprise;

6) by the duration of the impact on the results of the enterprise:

a) constants - these are factors that affect the phenomenon under study constantly throughout the entire period of time;

b) variable factors, they are characterized by the periodicity of occurrence;

7) by the nature of their action:

a) intensive, determining the level of labor tension in manufacturing process;

b) extensive, associated with a quantitative increase in the performance indicator;

8) according to the properties of the phenomena being characterized:

a) quantitative;

b) quality;

9) in composition:

a) simple;

b) complex;

10) according to the level of subordination:

a) first-order factors that directly affect the performance indicator;

b) factors of the second order, indirectly determine the effective indicator based on the factors of the previous order, etc.

Factors are elements, causes that affect a given indicator or a number of indicators. In this sense, economic factors, like economic categories reflected by indicators are objective. From the point of view of the influence of factors on a given phenomenon or an effective indicator, factors of the first, second, n-th order are distinguished.

The difference between the concepts of "indicator" and "factor" is conditional, since almost every indicator can be considered as a factor: another indicator of a higher order, and vice versa.

The factors that are investigated in the analysis of economic activity can be classified according to different criteria.

By their nature, the factors are divided into natural-climatic, socio-economic and production-economic.

Natural and climatic factors have a great influence on the results of operations in agriculture, in mining, forestry and other industries. Accounting for their influence allows you to more accurately assess the results of the enterprise.

Socio-economic factors include the living conditions of workers, the organization of mass cultural, sports and health work at the enterprise, the general level of culture and education of personnel, etc. They contribute to a more complete use of the production resources of the enterprise and increase the efficiency of its activities.

Production and economic factors determine the completeness and efficiency of the use of the enterprise's production resources and the final results of its activities.

From the point of view of the impact on the results of economic activity, factors can be classified according to various criteria.

1) In terms of importance, the factors are divided into main and secondary.

The main factors are those that have a decisive impact on the performance indicator. Secondary are those that do not have a decisive impact on the results of economic activity in these conditions. One and the same factor, depending on the circumstances, can be both primary and secondary. The ability to identify the main determining factors from a variety of factors ensures the correctness of the conclusions based on the results of the analysis.

2) Depending on the labor contribution of the team, factors are divided into internal, which depend on the activities of the enterprise, and external. External factors- these are those that do not depend on the activities of the production team, but quantitatively determine the level of use of the production and financial resources of a given enterprise.

3) According to the degree of action, factors can be general, i.e. affecting a number of indicators, or private, specific to this indicator. The generalizing nature of many factors is explained by the relationship and mutual conditionality that exist between individual indicators.

4) According to the time of exposure, factors are permanent and temporary. Constant factors influence the phenomenon under study continuously throughout the entire time. The same impact temporary factors manifest themselves periodically, for example, the development new technology, new types of products, new technology production, etc.

5) By the nature of the action, the factors are extensive and intensive. Extensive factors include those associated with a quantitative increase in the effective indicator. Intensive factors characterize the degree of effort, labor intensity in the production process.

6) According to the properties of the reflected phenomena, quantitative and qualitative factors are distinguished. Factors that express the quantitative certainty of phenomena (the number of workers, equipment, raw materials, etc.) are considered quantitative. Qualitative factors determine internal; quality, features and characteristics of the objects under study (labor productivity, product quality, capital productivity of fixed production assets, etc.).

7) Most of the factors studied in the analysis consist of several elements. However, there are also factors that are not decomposed into components. According to the degree of detail, the factors are divided into complex (complex) and simple (elemental). An example of a complex factor is labor productivity, and a simple one is the number of working days in the reporting period.

As already mentioned, some factors have a direct effect; impact on the performance indicator, others are indirect. Depending on this, factors of the first, second, third, etc. are distinguished. levels of subordination. The first level factors are those that directly affect the performance indicator. Factors that determine the performance indicator indirectly, with the help of first-level factors, are called second-level factors, etc.

8) Whenever possible, measurements distinguish between factors that can be measured and those that cannot be measured.

Classification of factors in economic analysis allows you to better understand the causes of changes in the phenomena under study, more accurately assess the place and role of each factor in the formation of the value of effective indicators.

The factors studied in the analysis can be classified according to different criteria:

1) by nature:

natural and climatic;

socio-economic;

production and economic;

2) according to the degree of impact on the results of economic activity of the enterprise:

basic;

secondary;

3) in relation to the object of study:

internal;

external;

4) according to the degree of dependence on the business entity:

· objective;

· subjective;

5) according to the degree of prevalence:

specific;

1) by the duration of the impact on the results of the enterprise:

permanent;

· variables;

2) by the nature of the action:

Intensive

· extensive;

3) according to the degree of influence of factors on the results of economic activity of the enterprise:

· quantitative;

quality;

4) by the degree of aggregation:

complex;

simple;

5) according to the degree of controllability:

managed;

uncontrollable;

6) if possible, to measure the influence of factors on the performance indicator:

measurable;

immeasurable.

Natural and climatic factors have a great influence on the results of activities in agriculture, mining, forestry and other industries. Socio-economic factors include the living conditions of employees, the organization of mass cultural, sports and recreational work at the enterprise, the general level of culture and education of personnel. Production and economic factors determine the completeness and efficiency of the use of the enterprise's production resources and the final results of its activities.

The main factors, in contrast to the secondary ones, have the most significant impact on the performance indicator in the current situation. It should be noted that the same factor, depending on the circumstances, can be both primary and secondary.

The action of general factors is manifested in all sectors of the economy, and specific - in certain sectors of the economy or a particular enterprise.

Constant factors have an impact on the phenomenon under study continuously throughout the analyzed period. The impact of variable factors is manifested periodically (for example, the development of new equipment, new types of products, new production technology).

Intensive factors characterize the degree of effort, labor intensity, aimed at increasing the return of resources (for example, increasing crop yields, livestock productivity, labor productivity). Extensive factors are associated with additional attraction of resources to production (for example, an increase in the volume of production by expanding the sown area, increasing the number of animals, the number of workers).

Factors that express the quantitative certainty of phenomena (the number of workers, equipment, raw materials) are considered quantitative. Qualitative factors determine the internal qualities, signs and characteristics of the objects under study (labor productivity, product quality, soil fertility).

An example of a complex factor is labor productivity, and a simple one is the number of working days in the reporting period.

Managed factors (factors-regulators) are amenable to operational regulation and their impact is manifested in a relatively short term. Uncontrollable factors are not amenable to regulation (natural conditions, transport and geographical location of the enterprise).

Measurable factors are factors whose impact can be quantified. The influence of immeasurable factors on the performance results cannot be directly measured, for example, the provision of staff with housing, child care facilities, and the level of personnel training.

According to the hierarchy (level of subordination), the factors of the first, second, third, etc. are distinguished. levels of subordination. Factors of the first level directly affect the performance indicator. Factors that determine the performance indicator indirectly, with the help of first-level factors, are called second-level factors.

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Novoeniseysky branch of KGBPOU "Krasnoyarsk Polytechnic College" CLASSIFICATION OF FACTORS IN THE ANALYSIS OF ECONOMIC ACTIVITIES Completed by student gr. E-51 Soboleva T.V. Head: Bezborodova T.N. Classification of factors in the analysis of economic activity.

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All processes of economic activity of enterprises are interconnected, interdependent and conditional. Each phenomenon can be considered as a cause and as a result. The success rate depends on many and varied factors. All phenomena and processes of economic activity of enterprises are interconnected, interdependent and conditional. Some of them are directly related, others are indirect. Each phenomenon can be considered as a cause and as a result. The success rate depends on many and varied factors.

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Definition Factor analysis is a method of complex and systematic study and measurement of the interaction of factors on the value of effective indicators. Factor analysis is a method of complex and systematic study and measurement of the interaction of factors on the value of effective indicators.

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Types of factor analysis deterministic and stochastic direct and inverse single-stage and multi-stage static and dynamic retrospective and perspective views factorial analysis: Deterministic and stochastic. Deterministic (functional) factor analysis is a technique for studying the influence of factors, the relationship of which with the performance indicator is of a functional nature. Stochastic (correlation) factor analysis is a technique for studying factors whose relationship with the performance indicator is incomplete, probabilistic (correlation). 2) Direct and reverse. With direct factor analysis research is conducted in a deductive way - from the general to the particular. Reverse factor analysis carries out the study of cause-and-effect relationships by the method of logical induction - from private, individual factors to general ones. 3) Single-stage and multi-stage. The first type is used to study the factors of only one level (one stage) of subordination without detailing them into their constituent parts. In multistage factor analysis, the factors are detailed on constituent elements to study their behavior. 4) Static and dynamic. The first type is used when studying the influence of factors on performance indicators for the corresponding date. Another type is a methodology for studying cause-and-effect relationships in dynamics. 5) Retrospective and prospective. A retrospective analysis is carried out for the most important reporting periods of management, mainly on the basis of official reporting and system accounting. Prospective (predictive) analysis examines the behavior of factors and performance indicators in the future.

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CLASSIFICATION OF FACTORS IS A DISTRIBUTION OF THEM INTO GROUPS DEPENDING ON COMMON FEATURES. The classification of factors is their distribution into groups depending on common characteristics.

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Classification sign Groups of factors By their nature Natural-climatic Socio-economic Production-economic By the degree of impact on the results Main Secondary In relation to the object of study Internal External Depending on the team Objective Subjective By the degree of prevalence General Specific By the time of action Constant Variables By the nature of the action Extensive Intensive According to the properties of reflected phenomena Quantitative Qualitative According to their composition Simple Complex According to the level of subordination (hierarchy) of the First order Second order, etc. If it is possible to measure the impact Measured Not measured Classification of factors in the analysis of economic activity: By their nature: natural - climatic factors, taking into account the influence of which allows you to more accurately assess the results of the work of business entities; socio - economic factors, contribute to a more complete use of the production resources of the enterprise and increase the efficiency of its work; production - economic factors determine the completeness and efficiency of the use of production resources of the enterprise. According to the degree of impact on the results: secondary; basic. In relation to the object of study: internal, depending on the activities of the organization; external, independent of the activities of the organization. Depending on the team: objective, do not depend on the will and desire of employees; subjective, depending on the activities of legal and individuals. By prevalence: general, which operate in all sectors of the economy; specific, which operate in a particular sector of the economy or enterprise. By the time of action: constants that affect the phenomenon under study continuously throughout the entire time; variables that appear periodically, for example, the development of new equipment, new types of products, new production technology. By the nature of the action: extensive, which are associated with a quantitative, and not with a qualitative increase in the effective indicator; intensive, characterize the degree of effort, labor intensity in the production process. According to the properties of reflected phenomena: Quantitative, which express the quantitative certainty of phenomena; Qualitative, they determine the internal qualities, signs, features of the studied objects. In its composition: simple, resulting from the action of one reason; complex, arising under the influence of a complex of reasons. By the level of subordination (hierarchy): First order, which directly affect the performance indicator; The second order, etc., which determine the effective indicator indirectly, with the help of first-level factors, are called second-level factors; Impact measurements where possible: Measurable; Not measurable. Individual factors on the performance indicator can be quantified. At the same time, there are a number of factors whose influence on the performance of enterprises cannot be directly measured.

The relationship of economic phenomena. Introduction to factor analysis. Types of factor analysis, its main tasks.

All phenomena and processes of economic activity of enterprises are interconnected, interdependent and conditional. Some of them are directly related, others indirectly. For example, the value of gross output is directly affected by such factors as the number of workers and the level of productivity of their labor. All other factors affect this indicator indirectly.

Each phenomenon can be considered as a cause and as a consequence. For example, labor productivity can be considered, on the one hand, as the cause of a change in the volume of production, the level of its cost, and on the other hand, as a result of a change in the degree of mechanization and automation of production, improvement in the organization of labor, etc.

Each performance indicator depends on numerous and varied factors. The more detailed the influence of factors on the value of the effective indicator is studied, the more accurate the results of the analysis and assessment of the quality of the work of enterprises. Hence, an important methodological issue in the analysis of economic activity is the study and measurement of the influence of factors on the magnitude of the studied economic indicators. Without a deep and comprehensive study of the factors, it is impossible to draw reasonable conclusions about the results of activities, identify production reserves, justify plans and management decisions.

Under factor analysis refers to the methodology of complex and systematic study and measurement of the impact of factors on the magnitude of performance indicators.

There are the following types of factor analysis:

deterministic and stochastic;

direct and reverse;

single-stage and multi-stage;

static and dynamic;

retrospective and prospective (forecast).

Deterministic factor analysis is a methodology for studying the influence of factors whose relationship with the performance indicator is functional in nature, i.e. when the performance indicator is presented as a product, quotient or algebraic sum of factors.

Stochastic analysis is a methodology for studying factors whose relationship with the performance indicator, in contrast to the functional one, is incomplete, probabilistic (correlation). If with a functional (full) dependence, a corresponding change in the function always occurs with a change in the argument, then with a correlation, a change in the argument can give several values ​​of the increase in the function, depending on the combination of other factors that determine this indicator. For example, labor productivity at the same level of capital-labor ratio may not be the same at different enterprises. It depends on the optimal combination of other factors affecting this indicator.

At direct factor analysis research is conducted in a deductive way - from the general to the particular. Inverse factor analysis carries out a study of cause-and-effect relationships by the method of logical induction - from private, individual factors to general ones.

Factor analysis can be single stage and multistage. The first type is used to study the factors of only one level (one stage) of subordination without detailing them into their constituent parts. For example, at = a X b. In multistage factor analysis, the factors are detailed a and b into constituent elements in order to study their behavior. Detailing the factors can be continued further. In this case, the influence of factors of different levels of subordination is studied.

It is also necessary to distinguish static and dynamic factor analysis. The first type is used when studying the influence of factors on performance indicators for the corresponding date. Another type is a methodology for studying cause-and-effect relationships in dynamics.

Finally, factor analysis can be retrospective which studies the reasons for the increase in performance indicators for past periods, and promising which examines the behavior of factors and performance indicators in the future.

The main tasks of factor analysis are the following.

1. Selection of factors that determine the studied performance indicators.

2. Classification and systematization of factors in order to ensure a comprehensive and systems approach to the study of their impact on the results of economic activity.

3. Determining the form of the relationship between the factors and the performance indicator.

4. Modeling the relationship between performance and factor indicators.

5. Calculation of the influence of factors and assessment of the role of each of them in changing the value of the effective indicator.

6. Working with a factor model (its practical use for managing economic processes).

Selection of factors for analysis this or that indicator is carried out on the basis of theoretical and practical knowledge acquired in this industry. In this case, they usually proceed from the principle: the larger the complex of factors studied, the more accurate the results of the analysis will be. At the same time, it must be borne in mind that if this complex of factors is considered as a mechanical sum, without taking into account their interaction, without highlighting the main determining ones, then the conclusions may be erroneous. In AHD, an interconnected study of the influence of factors on the value of effective indicators is achieved through their systematization, which is one of the main methodological issues of this science.

An important methodological issue in factor analysis is determination of the form of dependence between factors and performance indicators: functional or stochastic, direct or inverse, rectilinear or curvilinear. Here the theoretical and practical experience, as well as methods for comparing parallel and dynamic series, analytical groupings of initial information, graphic, etc.

Modeling economic indicators (deterministic and stochastic) is also a complex methodological problem in factor analysis, the solution of which requires special knowledge and practical skills in this industry. In this regard, this issue is given a lot of attention in this course.

The main methodological aspect in AHD - influence calculation factors on the value of effective indicators, for which the analysis uses a whole arsenal of methods, essence, purpose, the scope of which and the calculation procedure are discussed in the following chapters.

And finally, the last stage of factor analysis - practical use of the factor model to calculate the reserves for the growth of the effective indicator, to plan and predict its value when the production situation changes.

5.2. Classification of factors in the analysis of economic activity

The value of the classification of factors. The main types of factors. Concept and difference various types factors in AHD.

The classification of factors is their distribution into groups depending on common characteristics. It allows you to better understand the causes of changes in the phenomena under study, more accurately assess the place and role of each factor in the formation of the value of effective indicators.

The factors studied in the analysis can be classified according to different criteria (Fig. 5.1).

By their nature, the factors are divided into natural-climatic, socio-economic and production-economic. Natural and climatic factors have a great impact on the results of activities in agriculture, in the extractive industry, forestry and other industries. Accounting for their influence allows more accurate assessment of the results of the work of business entities.

To socio-economic factors include the living conditions of workers, the organization of mass cultural, sports and recreational work at the enterprise, the general level of culture and education of personnel, etc. They contribute to a more complete use of the enterprise's production resources and increase the efficiency of its work.

Production and economic factors determine the completeness and efficiency of the use of the enterprise's production resources and the final results of its activities.

According to the degree of impact on the results of economic activity, the factors are divided into primary and secondary. To main factors that have a decisive influence on the performance indicator. Minor those that do not have a decisive impact on the results of economic activity in the current conditions are considered. Here it should be noted that the same factor, depending on the circumstances, can be both primary and secondary. The ability to identify the main determining factors from a variety of factors ensures the correctness of the conclusions based on the results of the analysis.

Of great importance in the study of economic phenomena and processes and the assessment of the results of enterprises' activities is the classification of factors internal and external, that is, on factors that depend and do not depend on the activities of the enterprise. The focus of the analysis should be on research internal factors which the company can influence.

At the same time, in many cases, with developed production ties and relations, the performance of each enterprise is largely influenced by the activities of other enterprises, for example, the uniformity and timeliness of the supply of raw materials, materials, their quality, cost, market conditions, inflationary processes, etc. Often the results of the work of enterprises are reflected in changes in the field of specialization and industrial cooperation. These factors are external. They do not characterize the efforts of this team, but their study allows us to more accurately determine the degree of influence of internal causes and, thereby, more fully identify internal reserves production.

For a correct assessment of the activities of enterprises, factors must be divided into objective and subjective Objective ones, such as a natural disaster, do not depend on the will and desires of people. Unlike objective, subjective reasons depend on the activities of legal entities and individuals.

According to the degree of prevalence factors are divided into general and specific. General factors include factors that operate in all sectors of the economy. Specific are those that operate in a particular sector of the economy or enterprise. Such a division of factors makes it possible to more fully take into account the characteristics of individual enterprises and branches of production and to make a more accurate assessment of their activities.

According to the period of impact on the results of economic activity, factors are distinguished permanent and variables. Constant factors affect the phenomenon under study continuously, throughout the entire time. The impact of variable factors is manifested periodically, for example, the development of new equipment, new types of products, new production technology, etc.

Of great importance for assessing the activities of enterprises is the division of factors according to the nature of their action into intense and extensive. Extensive factors include those that are associated with a quantitative, rather than a qualitative, increase in the result indicator, for example, an increase in production by expanding the sown area, increasing the number of livestock, the number of workers, etc. Intensive factors characterize the degree of effort, labor intensity in the production process, for example, an increase in crop yields, animal productivity, and the level of labor productivity.

If the analysis aims to measure the impact of each factor on the results of economic activity, then they are divided into quantitative and quality, sophisticated and simple, straight and indirect, measurable and immeasurable.

quantitative factors are considered that express the quantitative certainty of phenomena (the number of workers, equipment, raw materials, etc.). quality factors determine the internal qualities, signs and characteristics of the objects under study (labor productivity, product quality, soil fertility, etc.).

Most of the studied factors are complex in their composition, consisting of several elements. However, there are also those that are not decomposed into component parts. In this regard, the factors are divided into complex (complex) and simple (elemental). An example of a complex factor is labor productivity, and a simple one is the number of working days in the reporting period.

As already mentioned, some factors have a direct impact on the performance indicator, others indirectly. According to the level of subordination (hierarchy), factors of the first, second, third and subsequent levels of subordination are distinguished. To first level factors are those that directly affect performance. Factors that determine the performance indicator indirectly, with the help of first-level factors, are called second level factors etc. On fig. 5.2 shows that the first level factors are average annual population workers and the average annual output per worker. The number of days worked by one worker and the average daily output are second-level factors relative to gross output. The factors of the third level include the length of the working day and the average hourly output.

The impact of individual factors on the performance indicator can be quantified. At the same time, there are a number of factors whose influence on the performance of enterprises cannot be directly measured, for example, the provision of staff with housing, child care facilities, the level of training of personnel, etc.

5.3. Systematization of factors in the analysis of economic activity

Necessity and importance of systematization of factors. The main ways of systematizing factors in deterministic and stochastic analysis.

A systematic approach in AHD necessitates an interconnected study of factors, taking into account their internal and external relationships, interaction and subordination, which is achieved through systematization. Systematization as a whole is the placement of the studied phenomena or objects in a certain order with the identification of their relationship and subordination.

One way to systematize factors is to create deterministic factor systems. Create a factor system - means to represent the phenomenon under study in the form of an algebraic sum, a quotient or a product of several factors that determine its magnitude and are functionally dependent on it.

For example, the volume of gross output industrial enterprise can be represented as a product of two first-order factors: the average number of workers and average annual output production by one worker per year, which in turn depends directly on the number of days worked by one worker on average per year and the average daily production output by the worker. The latter can also be decomposed into the length of the working day and the average hourly output (Fig. 5.2).

The development of a deterministic factor system is achieved, as a rule, by detailing complex factors. Elemental (in our example - the number of workers, the number of days worked, the length of the working day) are not decomposed into factors, since they are homogeneous in content. With the development of the system, complex factors are gradually detailed into less general ones, which, in turn, into even less general ones, gradually approaching elemental (simple) ones in their analytical content.

However, it should be noted that the development of factor systems to the required depth is associated with some methodological difficulties and, above all, with the difficulty of finding factors of a general nature that could be represented as a product, private or algebraic sum of several factors. Therefore, usually deterministic systems cover the most common factors. Meanwhile, the study of more specific factors in AHD has significantly greater value than common ones.

It follows that the improvement of the method of factor analysis should be aimed at the interconnected study of specific factors, which are, as a rule, in a stochastic relationship with performance indicators.

Of great importance in the study of stochastic relationships is structural and logical analysis of the relationship between the studied indicators. It allows you to establish the presence or absence of causal relationships between the studied indicators, to study the direction of the relationship, the form of dependence, etc., which is very important when determining the degree of their influence on the phenomenon under study and when summarizing the results of the analysis.

Analysis of the structure of the relationship of the studied indicators in the AHD is carried out using the construction structural-logical block diagram, which allows you to establish the presence and direction of the relationship not only between the studied factors and the performance indicator, but also between the factors themselves. Having built a flowchart, one can see that among the studied factors there are those that more or less directly affect the performance indicator, and those that affect not so much the performance indicator as each other.

For example, in fig. 5.3 shows the relationship between the unit cost of crop production and factors such as crop yields, labor productivity, the amount of fertilizer applied, seed quality, and the degree of mechanization of production.

First of all, it is necessary to establish the presence and direction of the relationship between the cost of production and each factor. Of course, there is a close relationship between them. In this example, only the yield of crops has a direct impact on the cost of production. All other factors affect the cost of production not only directly, but also indirectly, through crop yields and labor productivity. For example, the amount of fertilizer applied to the soil helps to increase crop yields, which, with other same conditions leads to a decrease in the unit cost of production. However, it must also be taken into account that an increase in the amount of fertilizers applied leads to an increase in the amount of costs per hectare of sowing. And if the amount of costs increases at a higher rate than the yield, then the cost of production will not decrease, but increase. This means that the relationship between these two indicators can be both direct and inverse. Similarly, it affects the cost of production and the quality of seeds. The purchase of elite, high-quality seeds causes an increase in the amount of costs. If they increase to a greater extent than the yield from the use of higher quality seeds, then the cost of production will increase, and vice versa.

The degree of mechanization of production affects the cost of production both directly and indirectly. An increase in the level of mechanization causes an increase in the cost of maintaining the fixed assets of production. However, at the same time, labor productivity increases, productivity increases, which helps to reduce the cost of production.

A study of the relationships between factors shows that of all the factors studied, there is no causal relationship between the quality of seeds, the amount of fertilizers and the mechanization of production. There is also no direct inverse relationship between these indicators and the level of crop yield. All other factors directly or indirectly affect each other.

Thus, the systematization of factors allows you to more deeply study the relationship of factors in the formation of the value of the indicator under study, which has a very importance at the next stages of the analysis, especially at the stage of modeling the studied indicators.

5.4. Deterministic modeling and transformation of factor systems

Essence and value of modeling, requirements to it. The main types of factorial deterministic models. Methods for transforming factor models. Modeling rules.

One of the tasks of factor analysis is to model the relationship between performance indicators and the factors that determine their value.

Modeling - this is one of essential methods scientific knowledge, with the help of which a model (conditional image) of the object of study is created. Its essence lies in the fact that the relationship of the studied indicator with the factorial ones is transmitted in the form of a specific mathematical equation.

In factor analysis, there are deterministic models (functional) and stochastic (correlation). With the help of deterministic factor models, the functional relationship between the performance indicator (function) and factors (arguments) is investigated.

When modeling deterministic factor systems, a number of requirements must be met.

1. The factors included in the model, and the models themselves must have a definite character, really exist, and not be invented abstract quantities or phenomena.

2. The factors included in the system should not only be necessary elements of the formula, but also be in a causal relationship with the indicators being studied. In other words, the constructed factorial system should have cognitive value. Factor models that reflect cause-and-effect relationships between indicators have a much greater cognitive value than models created using mathematical abstraction techniques. The latter can be illustrated as follows. Let's take two models:

1)VP=CR X GV:

2) HV=VP/CR, where VP - gross output of the enterprise; CR - the number of employees in the enterprise; GV - average annual output per worker.

In the first system, the factors are in causation with a productive indicator, and in the second - in a mathematical ratio. This means that the second model, built on mathematical dependencies, has less cognitive value than the first.

3. All indicators of the factorial model must be quantifiable, i.e. must have a unit of measurement and the necessary information security.

4. The factor model should provide the ability to measure the influence of individual factors, which means that it should take into account the proportionality of changes in the performance and factor indicators, and the sum of the influence of individual factors should be equal to the overall increase in the performance indicator.

In deterministic analysis, the following types of the most common factorial models are distinguished.

1. Additive models:

They are used in cases where the performance indicator is an algebraic sum of several factorial indicators.

2. Multiplicative models:

This type of model is used when the performance indicator is the product of several factors.

3. Multiple Models:

They are used when the effective indicator is obtained by dividing one factor indicator by the value of another.

4. Mixed (combined) models is a combination in various combinations of previous models:

Modeling multiplicative factor systems in AHD is carried out by successive division of the factors of the original system into factors-factors. For example, when studying the process of forming the volume of production (see Figure 5.2), you can use such deterministic models as:

These models reflect the process of detailing the original factor system of a multiplicative type and expanding it by dividing complex factors into factors. The degree of detail and expansion of the model depends on the purpose of the study, as well as on the possibility of detailing and formalizing indicators within the established rules.

In a similar way, modeling of additive factor systems by dividing one or more factor indicators into constituent elements.

As you know, the volume of sales of products is equal to:

VRP =VBP -VAND,

where VBP - volume of production; VAND - the volume of on-farm use of products.

On the farm, the products were used as seeds (C) and feed (TO). Then the given initial model can be written as follows: VRP =VBP - (C + K).

To the class multiple models the following methods of their transformation are used: lengthening, formal decomposition, expansion and reduction.

First method provides for lengthening the numerator of the original model by replacing one or more factors by the sum of homogeneous indicators. For example, the cost of a unit of production can be represented as a function of two factors: changes in the amount of costs (3) and the volume of output (VBP). The initial model of this factorial system will have the form

If a total amount costs (3) to be replaced by their individual elements, such as wage(3P), raw materials (SM), depreciation of fixed assets (A), overheads (HP) etc., then the deterministic factorial model will look like an additive model with a new set of factors:

where X 1 - labor intensity of products; X 2 - material consumption of products; X 3 - capital intensity of products; X 4 - overhead level.

Formal decomposition method factor system provides for lengthening the denominator of the original factor model by replacing one or more factors by the sum or product of homogeneous indicators. If a AT = L+ M + N + P, then

As a result, we got the final model of the same type as the original factorial system (multiple model). In practice, such a decomposition occurs quite often. For example, when analyzing the indicator of profitability of production (R):

where P - the amount of profit from the sale of products; 3 - the amount of costs for the production and sale of products. If the sum of costs is replaced by its individual elements, the final model as a result of the transformation will take the following form:

The cost of one ton-kilometer depends on the amount of costs for the maintenance and operation of the vehicle (3) and on its average annual output (GV). The initial model of this system will look like: C tkm = 3 / GV. Considering that the average annual production of a car, in turn, depends on the number of days worked by one car per year (D) shift duration (P) and average hourly output (CV), we can extend this model considerably and decompose the incremental cost into large quantity factors:

The expansion method involves expanding the original factorial model by multiplying the numerator and denominator of the fraction by one or more new indicators. For example, if the original model

introduce a new indicator, the model will take the form

The result is a final multiplicative model in the form of a product of a new set of factors.

This method of modeling is very widely used in analysis. For example, the average annual output of products by one worker (an indicator of labor productivity) can be written as follows: GV \u003d VP / CR. If you enter such an indicator as the number of days worked by all employees (D), then we get the following model of annual output:

where DV - average daily output; D - number of days worked per employee.

After introducing the indicator of the number of hours worked by all employees (D), we will obtain a model with a new set of factors: average hourly output (CV), number of days worked per employee (D) and the duration of the working day (I):

The reduction method is the creation of a new factorial model by dividing the numerator and denominator of the fraction by the same indicator:

In this case, we get the final model of the same type as the original one, but with a different set of factors.

And again practical example. As is known, economic profitability the work of the enterprise is calculated by dividing the amount of profit ( P) on the average annual cost of the main and working capital enterprises (KL):

R=P/K.L.

If we divide the numerator and denominator by the volume of sales of products (turnover), then we get a multiple model, but with a new set of factors: profitability of sales and capital intensity of products:

And one more example. Return on assets (FR) is determined by the ratio of gross ( VP) or marketable products ( TP) to the average annual cost of fixed production assets (OPF):

Dividing the numerator and denominator by the average annual number of workers (CR), we will obtain a more meaningful multiple model with other factor indicators: the average annual output of products by one worker (GW), characterizing the level of labor productivity, and capital-labor ratio (FV):

It should be noted that in practice several methods can be successively used to transform the same model. For example:

where FO - capital productivity; RP - volume products sold(revenue); C - cost of goods sold; P- profit; OPF - average annual cost fixed production assets; OS - average working capital balances.

In this case, to transform the original factorial model, which is built on mathematical dependencies, the methods of lengthening and expansion are used. As a result, a more meaningful model was obtained, which has a greater cognitive value, since it takes into account cause-and-effect relationships between indicators. The resulting final model allows us to explore how the profitability of fixed assets of production, the relationship between the main and working capital, as well as the turnover ratio of working capital.

Thus, performance indicators can be decomposed into constituent elements (factors) different ways and are presented as various types of deterministic models. The choice of modeling method depends on the object of study, the goal, as well as on professional knowledge and research skills.

The process of modeling factorial systems is a very complex and crucial moment in AHD. The final results of the analysis depend on how realistically and accurately the created models reflect the relationship between the studied indicators.