Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

33(240) - 2011 September

The possibility of using the method of factor analysis of deviations in controlling

Vol. 10, Iss. 33, SEPTEMBER 2011

Available online: 9 September 2011

Subject Heading: Management questions

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Koforova N.М. Associate professor of economic sciences and chair of management, Nizhny Novgorod state university named after N.I. Lobachevsky – National research university
koforova@nnx.ru

Nesterova Т.А. Associate professor of economic sciences and chair of management, Nizhny Novgorod state university named after N.I. Lobachevsky – National research university
nesterova-tatyan@mail.ru

The main task of the operational controlling is monitoring of the implementation of the budget, establishment of deviations and it is analysis of their causes. The article is considered factor variance analysis, is described the techniques allowing to find the causes of disabilities and to assess the extent of influence of each reason at total rejection.

Keywords: controlling, deviation analysis, factor analysis

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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