II. Analysis of the index variable and the constant compositions and the structural shifts

• The index of the average number of turns of credit with variable composition explores the influence of two factors simultaneously: 1) the number of turns of credit for each enterprise, and 2) the structure of credit debt.

,

where: are the rates of the average turnover of credits for two enterprises simultaneously at the reporting and the base period;

are the indicators of turnover of credits at the reporting and the base period;

are the proportions of credit debt of each enterprise in total credit liabilities of two enterprises in the reporting and the base period.

The overall increase in the average indicator of turnover of the loan is:

= 5,089 – 4,589 = 0,5

• The index of the average number of turns of credit of the constant composition characterizes the influence of one factor - the change of the credit turnover of each enterprise:

= 5,089 – 4,579 = 0,51

• The index of the structural shifts of the average number of turns of credits determines the impact on the average turnover of the loan of one factor - the structure of the average remnants of indebtedness on the loan:

= 4,579 – 4,589 = - 0,01

= 1,111 · 0,998 = 1,109

Conclusion. The average number of turns of credits in general by two enterprises has increased in the reporting period compared to the base one by 10,9% or by 0,5 turns. This was influenced by two factors: 1) the number of turns of credits of each enterprise, and 2) the structure of the credit debt. The average credit turnover has increased by 11,1% or by 0,51 turn only through the first factor, and this increase was due to the growth of credits’ turnover on the first plant. The growth of the credits turns at the first enterprise in the reporting period has been almost 2 times higher than in the base year. At the second enterprise the turnover of credits in the reporting period compared to the base period, on the contrary, has decreased. Due to the restructuring of the average of the remnants of the indebtedness on the loan, the average number of turns of credit in general by two enterprises has fallen by 0,2% or by 0,01 turn. This has happened as a result of increasing the proportion of the average rest of debt on the loan at the first enterprise whose turnover rate was less than at the second enterprise.

III. Factor analysis of absolute increases of the amount of turnover of the loan repayment

1. The total absolute increases of the amount of the turnover of the loan repayment is derived from the following:

= 16343,58-15085,44 = 1258,14

2. The absolute increase of the sum of turns of the loan repayment due to changes in the turnover of credit for each enterprise is:

= 16343,58-14866,14 = 1477,44

3. The absolute increase of the sum of turns of the loan repayment due to the restructuring of debt on the credit for each enterprise is:

4. The absolute increase of the sum of turns of the loan repayment due to changes in the average remnants of the credit debt for each enterprise is as follows:

5) The total absolute increases of the sum of turns of the loan repayment, obtained under the influence of all analyzed factors is:

= 1477,44 – 33,747199 – 185,55276 = 1258,1402 , which coincides with the total absolute increase of the amount of the turnover of the loan repayment.

Conclusion. The total positive absolute increase of the amount of the turnover of the loan repayment is determined by the positive growth caused by the significant increase in turnover of credit on the first plant, and at the second plant the turnover of credit has declined slightly. The negative component of the total absolute increase in volume of loan repayment was the structural factor, whereas in the total amount of repayment of loans during the reporting period compared to the base period, the proportion of the first enterprise has increased whose turnover rate of loans was lower than at the second enterprise. In addition, the negative factor was the factor of change in the average remnants of debt on the loan, i.e. at the second plant, which turnover of the loan was higher than at the first plant, has reduced the average debt remnants of the loan, and thus has slowed down the repayment of loans in terms of two enterprises.

Task # 7. There are data for an enterprise about revenue from product sales, cost of production and sales during the reporting period, for the previous period, and data for the reporting period, recalculated at prices (cost) of the previous period:

(thousand tenge)

Indicator	During the previous period ("0")	In fact by price (cost) of previous period	In fact during the reporting period ("1")
А	1	2	3
Revenues from product sales (pq)
2. Costs of production and sales (zq)

• Calculate the profit from product sales for each period, as the difference between the revenues from product sales and the cost of its production and sales.

• Determine the influence of factors on change in total profits from sales:

I. Prices (tariffs) - p

II. Cost of goods sold - z

III. Volume of sales - q

IV. Changes in the structure of sales - str

• Draw a conclusion.