Plan–fakt
Plan–fakt: farqni toping, sababi bilan
Plan–fakt tahlil “nima uchun” savoliga javob beradi. Faqat farqni ko‘rish yetmaydi — driverlarga ajrating.
Tezkor
3 ta asosiy qadam
- Farqni toping (variance)
- Driverlarga ajrating
- Action plan yozing
Metod
Oddiy, lekin ishlaydigan struktura: price/volume/mix + cost drivers.
Revenue variance
Narx, hajm, mix bo‘yicha ajrating.
Cost variance
Fixed/variable va unit economics bo‘yicha ajrating.
Cash variance
Timing: DSO/DPO, inventory va bir martalik to‘lovlar.
Farqni ko‘rdingiz — sababini toping.
Driverlar bo‘yicha tahlil qilsangiz, tuzatish osonlashadi.