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因素比较法是财务分析的一种常见方法,特别是对于采用预算控制的企业而言,因素对比分析更是分析的最重要方法之一。本文从某大型企业实际业务出发,对因素对比分析法从MMP、固定费用、其他业务利润、营业外收支等各种因素进行综合分析,阐述了通过建立相关数据模型,试图对影响利润的各种差异原因进行更清楚剖析,从而为预算过程控制和预算结果考核各个环节提供可行的指标量化结果,为经营层提供更有参考价值的财务分析数据。
Comparison of factors is a common method of financial analysis, especially for enterprises using budget control, comparative analysis of factors is one of the most important methods of analysis. In this paper, starting from the actual business of a large-scale enterprise, this article makes a comprehensive analysis of various factors such as MMP, fixed costs, other business profits, non-operating income and expenditure by comparative analysis of factors, and expounds that by establishing relevant data models, The reasons for the differences are more clearly analyzed, so as to provide feasible quantification indexes for all aspects of the budget process control and budget result assessment, and provide more valuable financial analysis data for the management layer.