How to find the relative deviation
Video: Relative Deviation | Introduction to Physics 2024, July
The main tool for evaluating the activities of any organization is the analysis of various deviations. The calculation of the relative deviation is made to compare certain indicators with the main base. This allows you to compare phenomena with varying degrees of inconsistency.
Instruction manual
1
Compare the planned and actual values of some quantities, which act as indicators of the enterprise. Thus, you can identify various deviations, establish their causes, calculate the costs of their elimination and show the economic feasibility of this. For the basis of actual indicators requiring control, take data of various levels of accounting at the enterprise (financial, managerial and statistical). In their role may be the deadlines for the assignment, the quality of the manufactured or sold products, as well as parameters expressed in cost or in kind terms.
2
Consider the three main factors that affect the efficiency of the enterprise at the same time: the volume of production, the expenditure of funds per unit of output and the cost of raw materials and norms. The consequence of their changes are deviations from the planned indicators. Absolute deviation is the difference in values and expresses the true relationship between the planned and actual indicators. The absolute deviation in physical units (rubles, kilograms, etc.) is calculated.
3
Now calculate the relative deviation. It helps to conduct the most informative analysis and to give a clearer assessment of the changes. Relative deviation is calculated as the ratio of absolute deviation to the actual value. The value is expressed in fractions, parts or percent. To find it, divide the value of the indicator of the end of the period by the value of its beginning and multiply the result by 100. Use the formula to calculate: (b2-a1) / a1 * 100%, where a1 is the initial value, b2 is the final value. To calculate the relative deviation of the level of implementation of the production plan, you can use the formula: OVvp = hf / hpl. Here OVvp - the relative value of the gross product, hf - the actual amount of production, hpl - the number of products according to plan.
