METHODS OF FACTOR ANALYSIS OF PROFIT OF ENTERPRISES OF CITY GAS NETWORKS

Authors

  • V. Kostyuk O.M. Beketov National University of Urban Economy in Kharkiv
  • I. Milkin O.M. Beketov National University of Urban Economy in Kharkiv

DOI:

https://doi.org/10.33042/2522-1809-2022-2-169-27-32

Keywords:

methodology, analysis, profit, model, modeling.

Abstract

The article considers the method of calculating the influence of the most important factors on the change in profits of enterprises of city gas networks. It is proposed to use a set of multiplicative economic and mathematical models in the process of factor analysis of this indicator, which contain a number of different factors that characterize the features of the production process and the final financial result of enterprises of city gas networks. To determine the quantitative influence of these factors on the overall change in profit, it is recommended to carry out the step-by-step analysis of this indicator, which is based on the method of network substitutions. This methodological approach allows, depending on the available source information and the purpose of the analysis to calculate the impact on changes in profits of different number of factors, i.e. to perform two-factor, three-factor and multi-factor analysis of this indicator. The presented method of step-by-step factorial analysis of profit allows it to be decomposed into the number of components of primary indicators, presented in the form of deterministic economic and mathematical models, to determine the quantitative influence of the most important factors on the overall change in this indicator for any period of time of operation of the enterprise, to study patterns and individual trends of such influence, to use the obtained analytical information to substantiate and make appropriate management decisions to improve the financial results of the enterprises of city gas networks.

Author Biographies

V. Kostyuk, O.M. Beketov National University of Urban Economy in Kharkiv

PhD, Associate Professor

I. Milkin, O.M. Beketov National University of Urban Economy in Kharkiv

Senior Lecturer

References

Dolya, V.T. (2003). Economic Analysis: Theory and Practical Techniques. Kyiv, Kondor. [in Russian]

Economic Analysis. (2003). Ed. F.F. Butynets. Zhytomyr, Ruta. [in Ukrainian]

Bolyukh, M.A., Burchevskyi, V.Z., Horbatyuk, M.I. (2001). Economic Analysis. Ed. M.H. Chumachenko. Kyiv, KNEU. [in Ukrainian]

Kindratska, H.I., Bilyk, M.S., Zahorodniy, A.H. (2008). Economic Analysis: Theory and Practice. Lviv, “Magnolia – 2006”. [in Ukrainian]

Kosova, T.D., Sukharev, P.M., Vashchenko, L.O., etc. (2012). Organization and Methodology of Economic Analysis. Kyiv, Center of Educational Literature. [in Ukrainian]

Kostenko, T.D., Pidhora, Ye.O., Ryzhykov, V.S., etc. (2005). Economic Analysis and Diagnosis of Modern Enterprise. Kyiv, Center of Educational Literature. [in Ukrainian]

Kostyuk, V.O. (2018). Technical and Economic Analysis of Municipal Enterprises. Kharkiv, O.M. Beketov National University of Urban Economy. [in Ukrainian]

Popovych, P.Ya. (2008). Economic Analysis of Economic Entities. Kyiv, Znannya. [in Ukrainian]

Savytska, H.V. (2004). Economic Analysis of Enterprise Activity. Kyiv, Znannya. [in Ukrainian]

Tarasenko, N.V. (2006). Economic Analysis. Lviv, “Novyi Svit – 2000”. [in Ukrainian]

Tarasenko, N.V. (2003). Ekonomis Analysis of industrial enterprise activity. Kyiv, Alerta. [in Ukrainian]

Published

2022-03-25

How to Cite

Kostyuk В., & Milkin І. (2022). METHODS OF FACTOR ANALYSIS OF PROFIT OF ENTERPRISES OF CITY GAS NETWORKS. Municipal Economy of Cities, 2(169), 27–32. https://doi.org/10.33042/2522-1809-2022-2-169-27-32