Method of absolute differences and other methods of economic analysis

In any enterprise, all the processes performed are interrelated. That is why in economic analysis the degree of influence of various factors on the magnitude of economic indicators is investigated . To determine the degree of their impact will help different analytical methods of evaluation: chain substitutions, the method of absolute differences, and others. In this publication, we will take a closer look at the second method.

Economic analysis. The method of chain substitutions

Such an estimation variant is based on the calculation of the intermediate data of the investigated indicator. It passes through the replacement of planned data by actual, with only one of the factors changing, the rest being eliminated (the principle of elimination). Formula for calculation:

And _pl = a _pl * b _pl * in _pl

A _a = a _* * b * in

A _b = a _f * b * _f * in _pl

A _φ = α _φ * δ _φ * in _φ

Here, according to the plan, the figures are actual data.

Economic analysis. Method of absolute differences

The considered type of valuation is based on the previous version. The only difference is that we need to find the product of the deviation of the investigated factor (D) by the planned or actual value of the other. More clearly demonstrates the method of absolute differences of the formula:

And _pl = a _pl * b _pl * in _pl

A _{a '} = a' * b _pl * in _pl

A _{6 '} = 6' * a * in

A _{in '} = b' * a * b * _f

A _{φ '} = a _Φ * δ _Φ * in _φ

A _{a '} = A _a' * A _{b '} * A _'

Method of absolute differences. Example

The following information about the company is available:

• The planned volume of goods produced is 1.476 million rubles, in fact - 1.428 million rubles;
• The area for production according to the plan was 41 square meters. M, in fact - 42 square meters. M.

It is necessary to determine how various factors (the change in the size of the area and the amount of output per square meter) affected the volume of the created goods.

1) Determine the output of products per 1 sq. Km. M:

1,476: 41 = 0.036 million rubles. Is the planned value.

1.428 / 42 = 0.034 million rubles. Is the actual value.

2) To solve the problem, we enter the data in the table.

We will find the change in the volume of goods produced from the area and output, applying the method of absolute differences. We get:

Y _{a '} = (42 - 41) * 0.036 = 0.036 million rubles.

Y _{b '} = 42 * (0,034 - 0,036) = - 0,084 million rubles.

The total change in the volume of production is 0.036-0.084 = -0.048 million rubles.

It follows from this that due to the increase in the area for production of 1 sq. M. M the volume of manufactured goods increased by 0.036 million rubles. However, due to a decrease in output per 1 sq. Km. M this value decreased by 0.084 million rubles. In general, the volume of manufactured goods in the reporting year decreased by 0.048 million rubles.

That's the principle of the absolute difference method.

Method of relative differences and integral

This option is used if in the initial indicators there are relative deviations of the factor values, that is, in a percentage. The formula for calculating the change in each indicator:

And% '= (a _^ - a _^ ) / a * * 100%

Δ% '= (б _ф - б _пл ) / б _пл * 100%

In% '= (in _ф - in _пл ) / in _пл * 100%

The integral method of investigating factors is based on special laws (logarithmic). The result of the calculation is determined with the help of a PC.