The article discusses the relationship and the influence of commercial enterprise costs (Selling expenses) and revenues. The object of the study is one of the largest chemical companies - JSC "Nevinnomyssky nitrogen". The subject of the study is the interrelation of commercial expenses and revenues of JSC Nevinnomyssky nitrogen for the period from 2004 to 2016. Research methods: correlation-regression and graphical analysis. In the introduction the relevance of the study. Firstly, the relevance of the study is due to the integrative and multiplicative role of the chemical industry in the economy. Secondly, the relevance of the study is due to inadequate elaboration of the issue of the influence of factors on the effi-ciency of the enterprise. In addition, the introduction presents a brief overview of scientific works of a similar nature. A brief description of the chemical industry in Russia is given. The enterprises being the centers of chemical and petrochemi-cal clusters are presented. The object of the study is briefly described. The main part of the article presents the dynamics of commercial expenses and revenues of JSC "Nevinnomyssky nitrogen" for the period from 2004 to 2016. The character-istics of the dynamics of absolute values of the investigated indicators are given. The growth rates of revenue and commercial expenses were calculated. The defi-nition and characteristics of the dynamics of growth rates are given. The propor-tion of commercial expenses in revenue is determined. The correlation coefficient between the dynamic data series is calculated. The significance of the correlation coefficient is determined. The linear regression equation is calculated. The eco-nomic characteristics of the coefficients of the linear regression equation are giv-en. The elasticity coefficient, the coefficient of determination are calculated. Cal-culated approximation error. In the final part of the article conclusions and gen-eralizations. It is proposed to continue the research, identify significant factors, and develop a forecast-analytical model of enterprise development.
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