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A new approach to factor analysis of the index of operating earnings (EBITDA)


Ulyyana Kleschukova
(about the author)

Kleschukova Ulyyana Aleksandrovna – Applicant, Russian Presidential Academy of National Economy and Public Administration, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 8 / April, 2014



Keywords: controlled factors, fixed costs, gross profit, operating earnings (EBITDA), sales margin, uncontrolled factors, variable costs


Citation:
Ulyyana Kleschukova (2014). A new approach to factor analysis of the index of operating earnings (EBITDA). Russian Journal of Entrepreneurship, 15(8), 31-38. — url: http://bgscience.ru/com/lib/4517


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Abstract:

The study considers an approach to assessing the index of operating earnings (EBITDA) on the basis of factor analysis. The author substantiates the attempt to systematize EBITDA assessment and elaborate an algorithm for such assessment. The study singles our factors that influence the index and deduces formulae for the calculation of this influence.







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