Factor analysis of efficiency of rental income

Abstract

Indicators of financial results characterize the absolute efficiency of managing of the enterprise and become the most important for evaluating its industrial and financial activity. The issue of method of the rent analysis haven't been investigated until now. Because of the lack of informational sources for the analysis, due to the fact, that rent did not stand out as a separate object of accounting. For the purpose of research is chosen the formation of methodology of determining the impact of factors on the effectiveness of enterprise rental income with the help of the method of elongation of factor systems based on the information which is formed as a result of the developed organizational and methodical positions of accounting rent. During the research is used methods of analysis and synthesis, modeling, induction and deduction, systematic approach. 

The research has received methods of analyzing the impact of factors on the profitability of rental income of the enterprise - is the profitability of rental income from each rentmaking resources (land, water, forest resources, mineral resources and mining territories, innovation and financial rent), impacts on which are net profit, expenses, net income, normal revenue by types of rentmaking resources.

Applying the method of chain substitutions the factors are ranged with the usage of the term "factor, which is primary in relation to the other factor." Is established such sequence of the grade of factors impact on the profitability of rental income, accordingly, to the order of change in the calculation of the impact of factors on the resultant index by chain method: net profit, expenses, net income, a normal revenue.

Due to the fact that the profitability of rental income is determined by the additive model, the impact of each factor indices on the effective indicator directly proportional to the absolute change of this factor. Accordingly to above stated, is constructed the indices of the profitability dependence of rental income from factor indicators:

Consequently, the usage of the proposed indicators and methods of determining of influence of the factors on the profitability of rental income will allow to affect on the size and the structure of rental income during its formation. Identifying of possible synergy effect from the interaction of factors is an important aspect in the management of profitability of rental income and is the prospect of further researches.