2015-06-16
Methods used in FA
I
Given the scope / level of development of methods
of analysis in the study can be distinguished:
Traditional methods of financial analysis
- Elemental analysis - distribution of the elements of
vs
the test object without setting interrelationships
- Functional analysis - the distribution of the test
Modern methods of financial analysis - Business
object to the appropriate components from the
financial measures (analysis of achievements)
consideration of the m-between these components
- Logical analysis - the distribution of the components
of the test object with respect to their logical
relations
Barbara Kowal: Analiza finansowa, wykład Barbara Kowal: Analiza finansowa, wykład
Methods used in FA Deductive method
II
In the analysis, it is important to determine the " fragmentation method
direction of research; assuming the division line of
" Direction of research: "from general to specific"
analysis we distinguish between:
from general to specific events,
the results of the factors that contributed to them,
from effects to causes.
 Deductive method (analysis of deductive)
ANALYST at the outset KNOWS
" Useful in the analysis of ex-post
THE FINAL RESULT, ANALYTICAL
STUDY USING FIXED WANTS
 Method of induction (inductive analysis)
factors which have influenced
PHENOMENON FOR DETAILS
" This trend analysis allows you to focus on those
factors that most influenced the phenomenon.
EXAMPLE: AF start of AF, and ending on the techno-economic analysis
Barbara Kowal: Analiza finansowa, wykład Barbara Kowal: Analiza finansowa, wykład
Method of induction Methods used in FA
III
" merge method From the standpoint of economic phenomena
investigated distinguished:
" REVERSE direction of research:
study begins with a detailed phenomena, and then
proceeds to the general phenomena,
- Methods of qualitative analysis - in the form of a
results factors, which influence these factors,
verbal description of the relationships and
from causes to effects,
ANALYST NOT KNOW THE FINAL dependencies between the m-economic indicators
RESULT
ALL ARE SUBJECT TO EVALUATION
FACTORS THAT AFFECT THE
- Methods for quantitative analysis - to allow the
EXAMINED THE PHENOMENON
REGARDLESS OF IMPACT FORCE
quantification of relationships and dependencies
between the m-examined phenomena [functional
" Useful in the analysis of the ex ante
dependence (deterministic), stochastic (probabilistic)]
" Gives results more objective, but it is a very labor-
intensive method
Barbara Kowal: Analiza finansowa, wykład Barbara Kowal: Analiza finansowa, wykład
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2015-06-16
Methods used in FA Method comparisons
3 directions of research indicators
the original plan
IV / absolute deviation / revised plan
(figures):
/ tilt relative /
Given the degree to deepen the study of
Comparisons with indicators postulated:
phenomena / indicators can be distinguished:
- Most often refers to the data rates achieved Plan
- There could also be a comparison of actual data with
Comparisons
the data pre-calculation, cost estimates, limits or
with the plan
standards
- These comparisons allow us to determine deviations
- Method of comparison (benchmarking)
from the assumed size of the projected
Allow an assessment of:
- The dynamics of economic phenomena
- The test method is causal (causal analysis)
- Size
Comparisons over time - The rate of change indicators
the period under review compared with periods previous
or future period (the plan for the next period)
=> 3 episodes same time period and the two previous
periods
Rely on a comparison of the results of the indicators of
Comparisons in space the audited entity to the parameters in the other units.
They allow you to assess unless the unit test results
deviate from the underlying reference entities.
Barbara Kowal: Analiza finansowa, wykład Barbara Kowal: Analiza finansowa, wykład
Methods of causal analysis
The method of successive substitutions (1)
Partial Difference Method (2)
Function method (3)
Cross-substitution method (4)
Ratio method (5)
Barbara Kowal: Analiza finansowa, wykład
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