{"title":"Factorial Analysis of Profits on Coke Plant Sales","authors":"A. A. Soloviev, E. V. Movshina, E. Yu. Kalimina","doi":"10.3103/S1068364X24600349","DOIUrl":null,"url":null,"abstract":"<div><p>Effective functioning of any industrial enterprise entails planning, accounting, and analysis of its basic operational parameters, including profit. A factorial method is proposed for analysis of the profit on sales at a coke plant. This method, adopted at PAO Koks, permits complete analysis of profits in terms of nine basic factors. Each factor is considered separately; the corresponding formulas are presented. As an example, the variation in profits on sales at a hypothetical Enterprise A in period 1 relative to period 2 is subjected to factorial analysis. Conclusions are drawn regarding the influence of each factor. The economic service at an enterprise may use the proposed method to analyze the profits for presentations to different users, with the goal of optimizing costs and increasing income.</p></div>","PeriodicalId":519,"journal":{"name":"Coke and Chemistry","volume":"67 3","pages":"191 - 200"},"PeriodicalIF":0.4000,"publicationDate":"2024-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Coke and Chemistry","FirstCategoryId":"1085","ListUrlMain":"https://link.springer.com/article/10.3103/S1068364X24600349","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"ENGINEERING, CHEMICAL","Score":null,"Total":0}
引用次数: 0
Abstract
Effective functioning of any industrial enterprise entails planning, accounting, and analysis of its basic operational parameters, including profit. A factorial method is proposed for analysis of the profit on sales at a coke plant. This method, adopted at PAO Koks, permits complete analysis of profits in terms of nine basic factors. Each factor is considered separately; the corresponding formulas are presented. As an example, the variation in profits on sales at a hypothetical Enterprise A in period 1 relative to period 2 is subjected to factorial analysis. Conclusions are drawn regarding the influence of each factor. The economic service at an enterprise may use the proposed method to analyze the profits for presentations to different users, with the goal of optimizing costs and increasing income.
任何工业企业的有效运作都需要对其基本运营参数（包括利润）进行规划、核算和分析。本文提出了一种分析焦化厂销售利润的因子法。Koks 工业股份公司采用的这种方法可以从九个基本因素对利润进行全面分析。每个因素都单独考虑，并给出相应的公式。例如，对假定的 A 企业第一期与第二期的销售利润变化进行了因子分析。就各因素的影响得出结论。企业的经济服务部门可以使用所提出的方法分析利润，以便向不同的用户进行介绍，从而达到优化成本和增加收入的目的。
期刊介绍：
The journal publishes scientific developments and applications in the field of coal beneficiation and preparation for coking, coking processes, design of coking ovens and equipment, by-product recovery, automation of technological processes, ecology and economics. It also presents indispensable information on the scientific events devoted to thermal rectification, use of smokeless coal as an energy source, and manufacture of different liquid and solid chemical products.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
