Методика за анализ на печалбата от продажби на продукцията
Methodology for Analysis of Profit From Sale of Products

Author(s): Krastyo Chukov
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: methodology; analysis; profit; direct factors
Summary/Abstract: This publication studies the profit from sale of products. It is aimed at developing and suggesting a methodology for analysis and assessment of the impact of individual direct factors on the dynamics of this indicator. Profit from sale of products is formed under the impact of direct and indirect factors. Direct factors have immediate effect on the formation of profit dynamics as a resultative indicator and such effect may be quantified. This is due to the fact that there is precisely determined mathematical dependence between the direct factors and the profit as an object of the analysis. Indirect factors refer to introduction of new technologies and items, increase of pro duction capacities of fixed tangible assets and improvement of the level of their extensive and intensive use, increase of efficiency of labor, etc. The impact of indirect factors is expressed through the direct factors.The updated methodology developed and suggested in this publication enables the identification and assessment of the impact of direct factors on the deviation between the actual and benchmark value of profit from sale of products. These factors are: 1) changes in the volume of sales; 2) changes in the expenses for principal activity; 3) changes in the expenses for sale of products; 4) changes in the administrative expenses; 5) changes in the sales prices; 6) changes in the product range structure.

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