Особливості застосування методики факторного аналізу витрат підприємств торгівлі

Abstract

Розглянуто методику факторного аналізу витрат операційної діяльності з урахуванням специфіки діяльності підприємств торгівлі. Подано етапи реалізації факторного аналізу витрат підприємств торгівлі, наведено науково обґрунтовану систематизацію чинників, що викликають зміну витрат з урахуванням зовнішнього і внутрішнього середовища функціонування підприємства. На прикладі показників діяльності досліджуваного підприємства здійснено факторний аналіз суми і рівня витрат операційної діяльності. При цьому використані статистичні та традиційні (детерміновані) методи економічного аналізу.

The article explains that factor analysis of expenses is an element of management system, a way for revealing unused reserves and developing program for their implementation, reasoning business plans as well as controlling their execution focusing on the ultimate purpose of business, which is receiving income. Factor analysis method of expenses of operating activities including particular nature of the activity of commercial enterprises was studied. Stages of implementation of factor analysis method of expenses at commercial enterprises were highlighted, scientifically-grounded systematization of factors was provided, which result in the change of expenses including external and internal environment of enterprise functioning. Based on the review of the sources of literature on the issue of factor classification, suggestions on their systematization at macro-, meso- and micro-levels of enterprise functioning were made. It is recommended to classify factors which determine change of expenses in the following way: at macro-level – factors which form conditions for operation of commercial enterprise and cannot be influenced by it at all; at meso-level – factors which form mutual relations between the enterprise and other environment entities and can be influenced by establishing effective communication; on micro-level – factors which form potential of commercial enterprise and are under direct control of owners, executives and personnel. A lot of attention was paid to the factors at micro-level. It was established that the most considerable factors among internal ones, which have an effect on micro-level and depend on the quality of work carried out by the enterprise and establish change of the sum and level of expenses at commercial enterprises, are sales volume and complex factors which include state and efficiency of use of commercial and human resources, material and technical base. The influence of complex factors was studied through conditions of goods supply, rate of goods turnover, productivity, level of personnel qualification, degree of mechanization, effectiveness of the use of main means. Using the example of capacity rate of the enterprise being studied, factor analysis of the sum and level of expenses resulting from operating activity was carried out. At the same time, statistic and traditional (determined) methods of economic analysis were used. Profound conclusions were made based on the results of the analysis.