| Authors |
Fomicheva Tatyana Aleksandrovna, candidate of economical sciences, associate professor, sub-department of accounting,
taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: fomichevata@rambler.ru
Klyuzhin Aleksandr Vasil'evich, candidate of technical sciences, associate professor, sub-department of natural and technosphere safety, Saratov State Technical University named after Yu. A. Gagarin (77 Polytechnicheskaya street, Saratov, Russia),
E-mail: tank64rus@rambler.ru
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| Abstract |
Background. One of the significant research questions of the formation of the economic results is the dynamic factor analysis of the return of assets as one of the most significant indicators of the organization's activity, which is of particular relevance in assessing
their competitiveness and investment attractiveness. The purpose of this work is identification of application features of one integral method of the factorial analysis for definition of influence estimates of determinants on the general return of enterprise assets.
Мethods. Applying a statistical factor analysis of the return of assets level dynamics (according to the annual financial statements of CJSC «Penza Confectionary Factory»), the following methods were used: the method of relative dynamics, the index method, the integral method of factor analysis.
Results. The main moments of the integral methods of factor analysis using in microeconomic statistics are considered, the main directions and advantages of using this method are determined, the percentages of assessing the impact of return of non-current and current assets on the overall return of an organization's property are established.
Conclusions. This method can be applied at all levels of the economy, because the underlying calculations are universal for this kind of research in monitoring and analyzing the efficiency of resource use and costing, which allows, based on the results, to bring this process to an optimal state by identifying the most and least significant factors that determine the dynamics of the effectiveness of the economic entity.
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