student
employee
Russian Federation
In this work, the problem of selecting the deterministic factor analysis method used in multiplicative factor models is addressed. On a basis of accounting of different industries enterprises, the factors impact on the assets profitability is calculated. The advantages and disadvantages of current methods of deterministic analysis are highlighted and described. The authors’ own calculations had been presented, allowing the justification of the choice of the method that gives the most objective values of the factors impact. Recommendations to use the specific deterministic analysis methods in financial planning are substantiated.
deterministic factor analysis, multiplicative factor model, assets profitability, factors impact, undecomposed residual, logarithmic method
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