THE FACTORIAL ANALYSIS AN ASSESSMENT OF INFLUENCE OF FACTORS THE INTERNAL ENVIRONMENT OF THE ENTERPRISE ON PRODUCTIVE INDICATORS OF ITS ECONOMIC ACTIVITY
Article is devoted to one of the debatable questions, connected with a method of an assessment of influence of various factors on productive indicators of economic activity of the enterprise. The concept, classification and the characteristic of the factors having impact on productive indicators of economic activity, distinction between factors and the reasons which have impact on economic activity of the enterprise, and also used methods of definition of influence of factors and the reasons in the analysis and planning is given. The detailed characteristic and distinction of internal and external factors, factors of various order (the first, the second, the third, etc.) is given on extent of their influence on productive indicators of economic activity. Classification of the main types of the factorial analysis is given. On the example of the abstract enterprise, in article direct single-level retrospective factorial analysis of the most significant indicators is carried out: profitability of assets, profitability of production and profitability of own capital.