Na-eri-erite uru analysis nke ọ bụla ụlọ ọrụ - ndabere nke ya mmepe

The results nke arụmọrụ na-tụrụ na ha kpam kpam na ikwu okwu. Otu n'ime ndị isi na-egosi nke ọrụ bụ a na-eri-erite uru analysis. Ke ofụri ofụri, echiche nke profitability pụtara profitability. Ọ bụrụ na n'ihi na ahịa gafere na-eri nke ya mmepụta, eke a ụfọdụ ego nke uru, ụlọ ọrụ na-atụle ga -eri-irè. Profitability nwere miri aku kwadoro nke kpughere bụ ụwa dum nke na-egosi. Ha nwere a nkịtị uche - uru kwa otu ruble nyekwara ke isi obodo akụ. All n'akụkụ peeji na-tụrụ na ikwu okwu.

Ụlọ ọrụ ọ bụla na-enye ndị na-arụ ọrụ, ịkwụsị na ego na-eme. N'ihi ya, na-eri-erite uru analysis rụrụ site n'aka na-egosi ndị dị otú ahụ dị ka nloghachi na akụ, ibu, mmepụta akụ, investments na ala.

Na na na-eri-irè analysis nke na-eme atụmatụ mkpụrụ nke ngwaahịa bụ dị ka ndị:

- profitability nke ahịa,

- na profitability nke mmepụta.

Na-eri-erite uru analysis, na iche na uru analysis, n'ụzọ zuru ezu na-egosipụta na ya pụta nke management. Larịị nke profitability, nke bụ ruru nke uru na olu nke na-arụ ọrụ rụrụ, na-ahapụ-enwe ezi uche banyere ọrụ na akuko oge ma jiri ya tụnyere ihe ndị arụmọrụ tupu oge. Ndị a na-eri-erite uru analysis ugbu a na-eji na-amata ọrụ na maka mmejuputa iwu nke ulo oru mbo iwu na ịnye ọnụahịa.

Profitability nke ngwaahịa (RP) - ruru nke uru na-eri price. Ọ na gbakọọ na iji usoro:

RP = (PS / SP) * 100%

Cn ebe-eri nke mmepụta,

Eyi - uru si ire ere.

Otu n'ime ihe ndị kasị dị irè na ụdị profitability Analysis bụ a factorial analysis of profitability nke mmepụta. Na ya kpebisiri ike mmetụta nke ihe dị iche iche na larịị nke sales uru. N'ihi na ndị dị otú ahụ mgbawa na iji usoro:

- mmetụta nke sales revenue:

Δ p = PPG × (IV - 1)

ebe Δ eyi - Ngabiga uru site revenue

PPG - uru nke afọ gara aga,

Yves - Index of Revenue, gbakọọ ka ruru nke enwetakwa nke akuko afọ (na) na revenue nke afo gara aga (Bn);

- mmetụta nke larịị nke na-eri:

Δ Ps = C × Ives - N'ime,

ebe Δ Ps - Ngabiga uru n'ihi na-eri,

Si ebe, C - eri nke mmepụta akuko na gara aga oge;

- mmetụta nke larịị nke ndutịm na-akwụ ụgwọ:

Pua Δ × IV = Wn - UB,

ebe Δ Pua - Ngabiga uru na-efu nke larịị nke ndutịm mmefu,

Uro na Wn - ndutịm na-akwụ ụgwọ nke na akuko na aga oge;

- mmetụta nke larịị nke azụmahịa expenses:

RCC Δ = Ọ BỤRỤ × IV - KPo,

ebe Δ RCC - Ngabiga uru site na-ere mmefu,

Cros na PKK - azụmahịa mmefu nke akuko na aga oge;

The nchikota ngụkọta nke mgbanwe nke ihe na-akpata na-enye n'ihi nke a n'ozuzu mgbanwe uru maka ụfọdụ oge:

Δ = Δ P + Δ p Ps + Δ + Δ Pua RCC.

Analysis nke nloghachi na hara nhatanha na gbakọọ dị ka ndị dị otú ahụ kwa:

- nloghachi na ego ụlọ ọrụ (RCP):

RCP = (SP / CP) * 100%

KP - ego nke isi obodo,

Pee - net urù;

The egosi na-ekpughe ịdị irè nke ihe kwadoro si isi obodo na wepụtara ego nke uru, nke dara na unit nke isi obodo. Na-agbanwe agbanwe na ọnụego nke nloghachi na hara nhatanha na ọ na-emekarị mere fluctuations ke ngwaahịa price na ngwaahịa mgbanwe. Ya mere, elu uru nke index adịchaghị egosi a elu nloghachi nke isi obodo;

- Laghachi na nyekwara isi obodo (Rick):

Rick = eyi / Iye * 100%

ebe Iye - ego isi obodo.

Nke a na ọnụ ọgụgụ na-egosi arụmọrụ nke ogologo oge investments. Ha bara uru kpebisiri ike site ajụjụ data, dị ka nchikota nke ogologo oge ụgwọ na oke n'akụ 'hara nhatanha;

- na profitability nke ngụkọta ego nke enterprise (Rokp):

Rokp = Pee / B * 100%

ebe B - n'ihi na itule maka oge.

Nke a ruru ekpughe arụmọrụ nke ngụkọta ego nke enterprise. Na nke a, uto ọnụego-egosi elu arụmọrụ nke isi obodo were. Mgbe ụfọdụ Mbelata uru nke a ruru nwere ike na-egosi a-ada na n'ji ina maka ngwaahịa ma ọ bụ nke mafọọrọ akụ.