Factorial Analysis of Profits on Coke Plant Sales

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.