Determine what average size you will be to characterize the units together. It may be arithmetic average, geometric average, geometric average and cubic average. The choice depends on the initial data for calculation and the relationship between them. The easiest way to calculate the figure for the average arithmetic value. For calculation used the formula: har=Oz/OS, where Oz is the total volume of characteristic values, OS - the total volume of the aggregate. Suppose you need to calculate the average percentage of overdue debt for the year subsidiaries of the company.
Select quantitative indicators of changes characteristic for the analyzed period. For this example, fold the amount of arrears at year end for each branch (EMP). Determine the total volume of the aggregate, i.e. the sum of the total debt of all subsidiaries at end of year (OS). Calculate the average percentage of overdue debt on the arithmetic average, substituting the values of the numerator and denominator in the formula and multiplying the resulting number by 100%. The resulting number will be the average percentageof om of overdue debt on all branches of the company.
Some average values in the statistics is the calculation of the average percentageof the marriage and in the workplace. This figure is calculated as follows: FV=BP/Op*100%, where BP-the cost of defective products, Op is the total volume of produced goods in terms of value.
Determine the cost of defective products and the total value of production for the analyzed period according to accounting. The cost of marriage is reflected in the account 28 "Marriage in production". The value of total production can be calculated by folding the data on a line 020 "the Cost price of products produced and sold" statement of profit and loss and balance sheet data on the cost of finished goods and work in progress. Calculate the average percentage of marriage, substituting the values of the numerator and denominator to the indicated formula.