Analytical Procedures for Evaluating the Raw Material Component of Sugar Production

Abstract

Traditional analytical tools are worked out in sufficient detail at a theoretical level and are methodologically formalized. However, the indicators used in practice do not have systemic unity and only fragmentarily take into account the features of economic activity. For the development of effective analytical tools of assess the raw material component, a system of five key indicators is proposed. The system includes two traditional indicators and three new ones. The formation of the final synthetic indicator is provided by ranking and rating the values of indicators object-wise, in space, in time and in general for organizations for the analyzed period. Testing of analytical procedures was carried out based on the materials of eight organizations of sugar production in the Voronezh region for the period 2012-2018, whichallowed identifying a certain lack of attention to the process from the management of organizations and to conclude that a systematic approach is needed not only to form key indicators, but also to rating organizations, that is, to build ratings based on the evaluation of all components of economic activity, which will increase the objectivity of analytical conclusions.

Детерминированные И Стохастические Методы В Анализе Финансовых Результатов Деятельности Коммерческих Организаций

“…В качестве примера рассмотрим построение корреляционно-регрессионных моделей зависимости конечных финансовых результатов от использования различных элементов производственного потенциала аграрных предприятий [3,9] Дисперсионный анализ показал, что фактическое значение критерия Фишера (F факт = 8,0607) превышает теоретическое значение (F теор = 4,46), а расчетный уровень значимости (α расч = 0,0121) меньше критического (α крит = 0,05). Следовательно, влияние факторов, заложенных в модель, на уровень рентабельности производства существенно или статистически значимо.…”