Discursive approach to the analysis of economic elements expenses on the example of oil and fat enterprises

Iryna Mykhailivna Parasii-Verhunenko


Traditional methods of factor analysis of costs by economic elements such as the chain of substitution, integral and logarithmic methods, if they can be used separately in today's competitive market conditions are not sufficiently reveal their interdependence in the formation of profitability of an enterprise. In applied economic sciences there are two groups of indicators as profitability ratios in which income is compared with some base which characterizes the company on "resource" "costly" hand, or from the point of view of total income. Up to this point and taking into account the interest of the user selection factors to assess the financial condition depend on the algorithm or to be more exact on the index, which is used in the calculation of profitability.

The peculiarity of the construction of any relative index, to which factors of profitability can be applied, is in identification of relevant components of the index, ie. the numerator and denominator. We have identified the denominator as an indicator of the value of the cost of major structural components and the numerator - as income.

As the study of experience in economic analysis of the financial condition of the company shows, in practice the issue of return is often studied with th help of using of multi-functional models. Thus the most widely used are multiplicative models that combine techniques of chain substitutions, integral and logarithmic ones.

On the example of oil and fat enterprise it has been proposed the approach to build complex multiplicative models of profitability. Their implementation and analysis are based on the observations of data set, which are classified as time series and can be successfully carried out with the use of algorithms and software which have been developed and modified within our work and are confirmed by practice.


factor analysis; return; the method of chain substitutions; integral method; logarithmic method

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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