Economic models use the division of factors into extensive and intensive.

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Extensive
These are natural indicators of resources: the number of employees, the cost of fixed assets, the size of the wage fund, the price of working capital, the size of fixed or working capital.

Intensive
These are derivatives of extensive parameters: labor productivity, material productivity, capital productivity, asset productivity, and wage productivity.

The economic efficiency of a croatia email list business depends on intensive production factors that allow, without attracting additional resources, to increase revenue and financial results. In this case, factor analysis of profit and profitability shows positive dynamics of these indicators, which ultimately indicates an increase in the competitiveness of the enterprise.

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The results are divided into:

production - manufactured goods, rendered services, completed work;

financial - revenue, profit;

marketing - entering the market, winning a certain share of it;

target - achieving leading positions in the industry in terms of technological or financial indicators.

Let's see how extensive and intensive factors influence the increase in revenue from product sales. We will select economic indicators for our model that correspond to the leading subsystems of the organization. Their composition for the evolutionary model is shown in the table.

Types of factors in factor analysis

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Factors of revenue increase of the evolutionary model of the enterprise

No. Subsystem Factor Characteristics of the factor
1

Non-current non-financial assets

Cost of fixed assets of production

Extensive

Return on assets

Intensive

2

Current assets

Amount of material costs

Extensive

Material efficiency

Intensive

3

Employee salaries

Payment of wages with accruals

Extensive

Salary return

Intensive

4

Financial resources

Amount of equity capital

Extensive

Return on capital

Intensive


Indicators subject to factor analysis
Factor analysis of profit indicators is carried out on the basis of data contained in the balance sheet and financial report (respectively, forms No. 1 and No. 2). Today, all enterprises, with the exception of credit institutions, operate according to the form of financial statements approved by Order of the Ministry of Finance of the Russian Federation No. 66n dated 02.07.2010. Several profit indicators are analyzed.

Indicators subject to factor analysis

There is also another important indicator - other income and expenses. This includes interest payable and receivable, profit from operations not related to sales, income from participation in other organizations and other expenses and receipts. This indicator is often found in calculations. In order for the calculation results to be correct, it should not be confused with profit received from the main activity (sales of goods, works or services).

Indicators subject to factor analysis

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Calculations of indicators for factor analysis of profit are carried out in the following order. First, the value of each indicator of profit (profitability) is determined separately. After that, calculations are made that reflect their change, as well as the influence of the factors associated with them. Then, the obtained results are analyzed, the degree of influence of the indicators is determined, and the corresponding conclusions and findings are made.

For a more detailed understanding of the essence of factor analysis and its mechanism of operation, let us consider how research into certain types of profit is conducted.