REGRESSION ANALYSIS OF OPERATING PROFIT OF THE COMPANY

Abstract

The purpose of the article is the further development of methodological provisions for economic analysis of the efficiency of use of tangible working resources and their impact on the final results of the enterprise. The theoretical and methodological basis of the study are the scientific works of foreign and domestic scientists on selected issues. In the course of the research general scientific methods of analysis, synthesis, comparison and generalization of scientific information were used. In addition, the methods of multifactor correlation-regression analysis and deterministic factor analysis were used in writing the work. A mathematical model is proposed, which allowed to assess the degree of influence on the results of operating activities of the enterprise such factors as: the share of tangible current resources in the structure of current assets; turnover ratio of material working capital; the share of working capital in tangible working capital; indicator of profitability of tangible current resources. It is estimated that 85% of the variation of the selected performance indicator is due to variation of the selected factors. A factor analysis of the efficiency of use of tangible working resources was also carried out and the economic effect obtained from accelerating the turnover of tangible working resources was calculated. Theoretical, methodical and organizational bases of the regression analysis of influence of level of use of material circulating resources on size of operating profit of the enterprise have received further development. For the first time, a mathematical model was proposed, which allowed to assess the degree of influence on the operating results of the enterprise of such factors as: the share of tangible current resources in the structure of current assets; turnover ratio of material working capital; the share of working capital in tangible working capital; indicator of profitability of tangible current resources. The practical value of scientific research is that the proposed analytical support of the process of managing the operational activities of the enterprise can increase the efficiency of providing analytical information in the time management system on existing and potential opportunities to improve the efficiency of working capital as one of the main factors influencing operational results. to achieve all financial participants of their financial goals.

Keywords

• material current resources
• financial result from operating activities
• regression equations
• factor analysis