Year: 2025
Type: conference-paper
Abstract: Relevance. Attracting investments is a necessary condition for the development of any industry. In recent years, the electronic industry has become an industry of paramount importance in the face of increased sanctions. Its connection with the military-industrial complex, sub-branches of mechanical engineering and other fields of activity determines its importance, the need for development and support at the state level. However, in addition to the planned budget funds, private investments are no less important for it. Currently, among the largest producers in the industry, there are relatively new companies created exclusively at the expense of private investors, including foreign ones. Due to the increasing role of this industry and more active state support, the relevance of its analysis increases. The most important indicator of economic efficiency is the return on assets, which shows the return on invested capital. Goal. The author's 3-factor models of the profitability of current and non-current assets allow us to determine which factors caused the change in profitability. The object of the study is the electronic industry of Russia. Methods. The article describes 10 methods of factor analysis by Filatov E.A., which make it possible to make an accessible and relatively simple conclusion about changes in the financial position of the object of study, as well as to assess the degree of influence of factors on changes in the studied indicator. This article consolidates knowledge in the field of the theory of economic analysis, the acquisition of skills in applying methods of modeling factor systems, assessing the impact of quantitative and qualitative factors on indicators characterizing the results of financial and economic activities and their effectiveness. Results. The methods of factor analysis presented in the article developed by Filatov E.A. in comparison with the most common traditional methods can reduce the complexity by several iterations by entering the author's comparative coefficients. In addition, the author's methods of deterministic factor analysis complement the process of cognition of the functioning of economic systems, revealing the existing economic patterns and objectively existing cause-and-effect relationships between the phenomena of economic life. Conclusions. This publication analyzes the return on assets in general for manufacturers of computers, electronic and optical products of the Russian Federation. This type of activity is the most profitable compared to other manufacturing industries. In recent years, the indicators of return on assets, for the real industry as a whole, have been unstable. Their variation may be the result of changes in the profit received and/or the total value of assets, which in turn also depend on a variety of external and internal factors.
Authors: E.A. Filatov, M.M. Guseva
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: gold
OpenAlex ID: W4410316896