公式汇编（Formula compilation）.docVIP

公式汇编（Formula compilation） Financial statements analysis of self taught in 2012 (1) equation compilation I. Changes and causes of changes in net profit Calculation of variance and percentage change 1, a project increase or decrease difference = a project reporting period value - pre value 2, a project or a project or differences in percentage = difference / pre value x 100% Two, operating profit factors analysis of major projects 1, the impact of changes in product sales volume on sales profits The sales quantity change of the impact on profit amount = base product sales profit * (sales number completion rate of -1) Sales volume completion rate = sigma (report the number of sales of products base price, sigma (x) the number of base product sales base price * * 100%) 2, the impact of changes in product sales costs and sales expenses on sales profits In the production link Impact of changes in cost of sales on profits = sigma report the number of sales of products * (production base unit cost of product - products during the reporting period the unit cost of production). On the sales link Sales cost changes amount = base cost of sales - for profit selling expenses during the reporting period 3, the impact of changes in product sales prices on sales profits Impact of price change on profit = sigma report the number of sales of products (product unit price report * - base product unit price). But if you belong to the level of price adjustment, it should be according to the following formula: Impact of price change on profit The number of grade sales (x = actual average price - the actual level in actual level base period average unit price) Among them: Actual average unit price of actual grade = sigma (the number of each class of the grade of the actual price x sales), the number of each grade and sales The base period average price in actual level = sigma (the number of each class of the grade of base price x sales), the number of each grade and sales 4, the impact of c