Model of factor analysis of profits and estimation of its sensitivity by the example of PJSC «Alrosa»
https://doi.org/10.28995/2073-6304-2018-1-91-103
Abstract
The article analyzed various types of factors that affect the profit before taxation in the company "Alrosa". The equation of multiple regression of the main factors, primarily affecting the profit of the company, was constructed and the current elasticity coefficients were estimated, allowing one to analyze directly the sensitivity of the profit before taxation to the various factors affecting it.
About the Authors
Yaroslav O. Zubov
Russian State University for the Humanities
Russian Federation
Russian Federation
PhD in Economics.
Bld. 6, Miusskaya sq., Moscow, GSP3, 125993
Mark S. Mikhaylusov
Russian State University for the Humanities
Russian Federation
Russian Federation
Master student.
Bld. 6, Miusskaya sq., Moscow, GSP-3, 125993
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Review
For citations:
Zubov Ya.O., Mikhaylusov M.S. Model of factor analysis of profits and estimation of its sensitivity by the example of PJSC «Alrosa». RSUH/RGGU BULLETIN. Series Economics. Management. Law. 2018;(1):91-103. (In Russ.) https://doi.org/10.28995/2073-6304-2018-1-91-103
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