Results of a research or activity of economic entity can have some deviations. They represent discrepancy set, to an average or the planned indicator level.
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Instruction
1. There are different types of deviations. Each of them differs in the nature of the phenomenon which is studied, and way of calculation.
2. Initially results of any calculations are expressed as absolute values which reflect the level of development of the studied phenomenon. The absolute deviation is the difference received as a result of subtraction of one size from another. Is expressed in physical units. If its size positive, then it means growth of an indicator in dynamics and vice versa.
3. The relative deviation represents the deviation counted in relation to other sizes. Is expressed as a percentage or shares. It is most often estimated in relation to any general indicator or parameter.
4. If it is about comparison of values of set, then count so-called indicators of a variation. The simplest for calculation is the scope of a variation. It reflects the difference between the greatest and smallest values. The key generalizing indicators are dispersion and an average quadratic deviation. The first represents an average square of deviations of each value of sign from general average. Depending on basic data, it can be calculated by means of average arithmetic simple or weighed. The second indicator is as a root square of dispersion.
5. The method of calculation of selective deviations assumes comparison of the controlled sizes relating to a certain period of time: quarter, month or day. Their calculation is especially relevant for the enterprises which activity has seasonal nature.
6. In the analysis of the budget use an indicator of a cumulative deviation. It represents a difference between the sums estimated in the accruing result. Comparison of such sizes allows to estimate the level reached for last periods and a possible difference by the end of planned.
7. In the analysis of activity a main issue is comparison of actually reached values with planned or standard targets. On its basis the forecasting of results for the end of planning period is carried out.