Methodology for analyzing the budget execution of the power supply company using combined additive-multiplicative models

The article presents a methodology developed by the authors for analyzing the budget execution of the power supply company utilizing combined additive-multiplicative models. The relevance of this methodology is underscored by the need for organizations to enhance the effectiveness of management decisions through such analytical frameworks. The novelty of this work lies in the adaptation of classical deterministic analysis models to the specific context of power supply companies, taking into account the peculiarities of their financial and economic activities. A plan-fact analysis of the budget execution of the power supply company was conducted using the chain substitution method, which was implemented across all types of deterministic factor models: additive, multiplicative, multiple, and mixed (combined). This analytical approach enabled the determination of the impact of individual factors on the variation of the performance indicator by gradually substituting the baseline value of each factor indicator within the performance measure with the actual value for the reporting period. The authors conclude that the proposed methodology facilitates the analysis of changes in the performance indicator (marginal profit) attributable to factors of the I, II, III levels. It is applied in practice for the formulation of managerial reporting and the adjustment of the marketing policy of the power supply company operating at the territory of Saint Petersburg.