УДОСКОНАЛЕННЯ АНАЛІЗУ ОБСЯГУ ПРОДАЖУ

Abstract

The article formulates the relevance of the chosen research topic, which consists in the fact that economic analysis involves the study of quantitative and qualitative indicators that reflect the financial and economic activities of the enterprise. This makes it possible to get a fairly complete picture of the results of the enterprise, determine its prospects, correct development trends and mobilize internal reserves. Based on the analysis results, management decisions are developed and justified. For production management, it is necessary to have complete and truthful information about the progress of the production process in order to improve the final results of the activity. Sales analysis usually looks at the impact of changes in the average number of employees, the average number of days worked per employee, the average number of hours worked per employee per day, and the average productivity per person-day worked. In this case, the method of chain substitutions can be used, the essence of which is the sequential replacement of the planned value of each of the interacting factors with its actual value and in comparison of the results obtained sequentially with each such replacement, that is, the current technique is usually used when analyzing the implementation of the plan or another isolated period. However, the use of this method has limited capabilities and can only be used for the analysis of a single period (plan-base, report-base, report-plan). In cases where it is necessary to conduct an end-to-end analysis, this method does not give the desired results. Therefore, the method of chain substitutions, used in many methods of analyzing the activities of enterprises, needs to be adjusted. In this regard, the article presents an adjusted method of end-to-end analysis of sales volumes. This methodology will make it possible to more accurately determine the impact of the considered indicators (the average number of employees, the average number of working days per employee, the average number of hours worked per employee per day, and the average productivity per man-day worked) on sales, identify shortcomings in the work of the enterprise, develop recommendations for their elimination and, ultimately, increase the efficiency of its work.