Deterministic and stochastic methods in the analysis of financial results of commercial organizations

Abstract

Purpose: the article discusses the possibilities of applying the most common deterministic and stochastic methods in the study of financial results of commercial organizations. A critical assessment of each analytical procedure is given and their application is considered on the example of the financial results of enterprises in the agricultural sector of the Voronezh region. Discussion: in factor analysis of financial performance based on deterministic (functional) dependencies, the main procedure is the construction of index models. Let's consider their application on the example of summary data on agricultural producers of the Voronezh region. The data on the region represent a relevant base for study, since they cover not only the production of crop production, but also animal husbandry. Thus, they provide an opportunity to build systems of aggregate and average indices. Results: as a result of the conducted research, it is shown that a wide variety of deterministic and stochastic methods makes it possible to apply adequate analytical procedures in accordance with the goals and objectives of a specific study of the financial results of a commercial organization.