Дипломная работа: Анализ бухгалтерской (финансовой) отчетности и принятия управленческих решений

Внимание! Если размещение файла нарушает Ваши авторские права, то обязательно сообщите нам

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){уменьшилась })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){не изменилась })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){увеличилась })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ на })

~AEMacro(IfCellDelta("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last,m%){12,24})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT8,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ % })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4*(0-1),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){в то время, как размер собственного капитала })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){сократился })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){стабилиировался})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){возрос })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ на })

~AEMacro(IfCellDelta("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT9,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last,m%){10,93})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT9,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ %})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4*(0-1),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){. })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23/DUPONT22,ERROR,ERROR),DUPONT23/DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23/DUPONT22,ERROR,ERROR),DUPONT23/DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){В рассматриваемом периоде соотношение долгосрочной и краткосрочной задолженностей не изменилось.

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT4,DUPONT4,ERROR),DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){Долгосрочная задолженность })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){не изменилась})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){увеличилась })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){уменьшилась })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){на })

~AEMacro(IfCellDelta("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last,m%){365 364,08})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ %})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT4,DUPONT4,ERROR),DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){, })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT4,DUPONT4,ERROR),DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){а краткосрочная задолженность })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){не изменилась. })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){увеличилась })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){уменьшилась })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,ERROR,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){на })

~AEMacro(IfCellDelta("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last,m%){13,61})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,ERROR,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ %})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT22,DUPONT22,ERROR),DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){. })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT4,DUPONT4,ERROR),DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){При этом сумма привлеченного капитала })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){не изменилась.})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){снизилась на })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){возросла на })

~AEMacro(IfCellDelta("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last,m%){13,61})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,@IF(DUPONT14,DUPONT14,ERROR,ERROR),@IF(DUPONT14,DUPONT14,ERROR,ERROR),ERROR),@IF(DUPONT14,DUPONT14,ERROR,ERROR),ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ %})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,@IF(DUPONT14,DUPONT14,ERROR,ERROR),@IF(DUPONT14,DUPONT14,ERROR,ERROR),ERROR),@IF(DUPONT14,DUPONT14,ERROR,ERROR),ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT14,DUPONT14,ERROR),DUPONT14,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){.

Таблица 10 - Результаты финансового анализ ООО «ПОЛИАРК СТАВРОПОЛЬ» по многофакторной модели Дюпона

Наименование показателей

~AEMacro(Period(first){2013 год})

~AEMacro(Period(last){2015 год})

Прирост

Прирост, %

~AEMacro(TitleRow(DUPONT,1){Рентабельность собственного капитала (ROE)})

~AEMacro(Cell(DUPONT,1,first){0,82})

~AEMacro(Cell(DUPONT,1,last){0,84})

~AEMacro(CellDelta(DUPONT,1,first,DUPONT,1,last){0,02})

~AEMacro(IfCellDelta(DUPONT,1,first,<>,DUPONT,1,last,DUPONT,1,first,DUPONT,1,last,%){2,15})

~AEMacro(TitleRow(DUPONT,2){ УРОВЕНЬ I})

~AEMacro(TitleRow(DUPONT,3){ 1. Рентабельность активов})

~AEMacro(Cell(DUPONT,3,first){0,42})

~AEMacro(Cell(DUPONT,3,last){0,42})

~AEMacro(CellDelta(DUPONT,3,first,DUPONT,3,last){0,00})

~AEMacro(IfCellDelta(DUPONT,3,first,<>,DUPONT,3,last,DUPONT,3,first,DUPONT,3,last,%){0,96})

~AEMacro(TitleRow(DUPONT,4){ 2. Финансовый рычаг})

~AEMacro(Cell(DUPONT,4,first){1,95})

~AEMacro(Cell(DUPONT,4,last){1,98})

~AEMacro(CellDelta(DUPONT,4,first,DUPONT,4,last){0,02})

~AEMacro(IfCellDelta(DUPONT,4,first,<>,DUPONT,4,last,DUPONT,4,first,DUPONT,4,last,%){1,18})

~AEMacro(TitleRow(DUPONT,5){УРОВЕНЬ II})

~AEMacro(TitleRow(DUPONT,6){ 1.1. Рентабельностьпродаж})

~AEMacro(Cell(DUPONT,6,first){0,29})

~AEMacro(Cell(DUPONT,6,last){0,29})

~AEMacro(CellDelta(DUPONT,6,first,DUPONT,6,last){0,00})

~AEMacro(IfCellDelta(DUPONT,6,first,<>,DUPONT,6,last,DUPONT,6,first,DUPONT,6,last,%){0,21})

~AEMacro(TitleRow(DUPONT,7){ 1.2. Оборачиваемостьактивов})

~AEMacro(Cell(DUPONT,7,first){1,45})

~AEMacro(Cell(DUPONT,7,last){1,46})

~AEMacro(CellDelta(DUPONT,7,first,DUPONT,7,last){0,01})

~AEMacro(IfCellDelta(DUPONT,7,first,<>,DUPONT,7,last,DUPONT,7,first,DUPONT,7,last,%){0,75})

~AEMacro(TitleRow(DUPONT,8){ 2.1. Валюта баланса})

~AEMacro(Cell(DUPONT,8,first){2 394,00})

~AEMacro(Cell(DUPONT,8,last){2 687,00})

~AEMacro(CellDelta(DUPONT,8,first,DUPONT,8,last){293,00})

~AEMacro(IfCellDelta(DUPONT,8,first,<>,DUPONT,8,last,DUPONT,8,first,DUPONT,8,last,%){12,24})

~AEMacro(TitleRow(DUPONT,9){ 2.2. Собственныйкапитал})

~AEMacro(Cell(DUPONT,9,first){1 226,00})

~AEMacro(Cell(DUPONT,9,last){1 360,00})

~AEMacro(CellDelta(DUPONT,9,first,DUPONT,9,last){134,00})

~AEMacro(IfCellDelta(DUPONT,9,first,<>,DUPONT,9,last,DUPONT,9,first,DUPONT,9,last,%){10,93})

~AEMacro(TitleRow(DUPONT,10){ УРОВЕНЬ III})

~AEMacro(TitleRow(DUPONT,11){ 1.1.1. Чистаяприбыль})

~AEMacro(Cell(DUPONT,11,first){1 006,00})

~AEMacro(Cell(DUPONT,11,last){1 140,00})

~AEMacro(CellDelta(DUPONT,11,first,DUPONT,11,last){134,00})

~AEMacro(IfCellDelta(DUPONT,11,first,<>,DUPONT,11,last,DUPONT,11,first,DUPONT,11,last,%){13,32})

~AEMacro(TitleRow(DUPONT,12){ 1.1.2; 1.2.1. Выручка от реализации})

~AEMacro(Cell(DUPONT,12,first){3 471,00})

~AEMacro(Cell(DUPONT,12,last){3 925,00})

~AEMacro(CellDelta(DUPONT,12,first,DUPONT,12,last){454,00})

~AEMacro(IfCellDelta(DUPONT,12,first,<>,DUPONT,12,last,DUPONT,12,first,DUPONT,12,last,%){13,08})

~AEMacro(TitleRow(DUPONT,13){ 1.2.2. Активы})

~AEMacro(Cell(DUPONT,13,first){2 394,00})

~AEMacro(Cell(DUPONT,13,last){2 687,00})

~AEMacro(CellDelta(DUPONT,13,first,DUPONT,13,last){293,00})

~AEMacro(IfCellDelta(DUPONT,13,first,<>,DUPONT,13,last,DUPONT,13,first,DUPONT,13,last,%){12,24})

~AEMacro(TitleRow(DUPONT,14){ 2.1.1. Привлеченныйкапитал})

~AEMacro(Cell(DUPONT,14,first){1 168,00})

~AEMacro(Cell(DUPONT,14,last){1 327,00})

~AEMacro(CellDelta(DUPONT,14,first,DUPONT,14,last){159,00})

~AEMacro(IfCellDelta(DUPONT,14,first,<>,DUPONT,14,last,DUPONT,14,first,DUPONT,14,last,%){13,61})

~AEMacro(TitleRow(DUPONT,15){ 2.1.2. Собственный капитал})

~AEMacro(Cell(DUPONT,15,first){1 226,00})

~AEMacro(Cell(DUPONT,15,last){1 360,00})

~AEMacro(CellDelta(DUPONT,15,first,DUPONT,15,last){134,00})

~AEMacro(IfCellDelta(DUPONT,15,first,<>,DUPONT,15,last,DUPONT,15,first,DUPONT,15,last,%){10,93})

~AEMacro(TitleRow(DUPONT,16){УРОВЕНЬ IV})

~AEMacro(TitleRow(DUPONT,17){ 1.1.1-2.1. Операционнаярентабельность})

~AEMacro(Cell(DUPONT,17,first){0,36})

~AEMacro(Cell(DUPONT,17,last){0,36})

~AEMacro(CellDelta(DUPONT,17,first,DUPONT,17,last){0,00})

~AEMacro(IfCellDelta(DUPONT,17,first,<>,DUPONT,17,last,DUPONT,17,first,DUPONT,17,last,%){-0,06})

~AEMacro(TitleRow(DUPONT,18){ 1.1.1-2.2. Бремя процентов})

~AEMacro(Cell(DUPONT,18,first){1,00})

~AEMacro(Cell(DUPONT,18,last){1,00})

~AEMacro(CellDelta(DUPONT,18,first,DUPONT,18,last){0,00})

~AEMacro(IfCellDelta(DUPONT,18,first,<>,DUPONT,18,last,DUPONT,18,first,DUPONT,18,last,%){0,26})

~AEMacro(TitleRow(DUPONT,19){ 1.1.1-2.3. Налоговое бремя})

~AEMacro(Cell(DUPONT,19,first){0,80})

~AEMacro(Cell(DUPONT,19,last){0,80})

~AEMacro(CellDelta(DUPONT,19,first,DUPONT,19,last){0,00})

~AEMacro(IfCellDelta(DUPONT,19,first,<>,DUPONT,19,last,DUPONT,19,first,DUPONT,19,last,%){0,01})

~AEMacro(TitleRow(DUPONT,20){ 1.2.2.1. Оборотные активы})

~AEMacro(Cell(DUPONT,20,first){1 770,00})

~AEMacro(Cell(DUPONT,20,last){2 085,00})

~AEMacro(CellDelta(DUPONT,20,first,DUPONT,20,last){315,00})

~AEMacro(IfCellDelta(DUPONT,20,first,<>,DUPONT,20,last,DUPONT,20,first,DUPONT,20,last,%){17,80})

~AEMacro(TitleRow(DUPONT,21){ 1.2.2.2. Внеоборотные активы})

~AEMacro(Cell(DUPONT,21,first){624,00})

~AEMacro(Cell(DUPONT,21,last){602,00})

~AEMacro(CellDelta(DUPONT,21,first,DUPONT,21,last){-22,00})

~AEMacro(IfCellDelta(DUPONT,21,first,<>,DUPONT,21,last,DUPONT,21,first,DUPONT,21,last,%){-3,53})

~AEMacro(TitleRow(DUPONT,22){ 2.1.1.1. Краткосрочнаякред. задолженность})

~AEMacro(Cell(DUPONT,22,first){1 168,00})

~AEMacro(Cell(DUPONT,22,last){1 327,00})

~AEMacro(CellDelta(DUPONT,22,first,DUPONT,22,last){159,00})

~AEMacro(IfCellDelta(DUPONT,22,first,<>,DUPONT,22,last,DUPONT,22,first,DUPONT,22,last,%){13,61})

~AEMacro(TitleRow(DUPONT,23){ 2.1.1.2. Долгосрочнаякред. задолженность})

~AEMacro(Cell(DUPONT,23,first){0,00})

~AEMacro(Cell(DUPONT,23,last){0,00})

~AEMacro(CellDelta(DUPONT,23,first,DUPONT,23,last){0,00})

~AEMacro(IfCellDelta(DUPONT,23,first,<>,DUPONT,23,last,DUPONT,23,first,DUPONT,23,last,%){35,41})

~AEMacro(TitleRow(DUPONT,24){ УРОВЕНЬ V})

~AEMacro(TitleRow(DUPONT,25){ 1.1.1-2.1.1. Операционная прибыль})

~AEMacro(Cell(DUPONT,25,first){1 260,00})

~AEMacro(Cell(DUPONT,25,last){1 424,00})

~AEMacro(CellDelta(DUPONT,25,first,DUPONT,25,last){164,00})

~AEMacro(IfCellDelta(DUPONT,25,first,<>,DUPONT,25,last,DUPONT,25,first,DUPONT,25,last,%){13,02})

~AEMacro(TitleRow(DUPONT,26){ 1.1.1-2.2.1. Прибыль до налогообложения})

~AEMacro(Cell(DUPONT,26,first){1 255,00})

~AEMacro(Cell(DUPONT,26,last){1 422,00})

~AEMacro(CellDelta(DUPONT,26,first,DUPONT,26,last){167,00})

~AEMacro(IfCellDelta(DUPONT,26,first,<>,DUPONT,26,last,DUPONT,26,first,DUPONT,26,last,%){13,31})

~AEMacro(TitleRow(DUPONT,27){ 1.1.1-2.3.1. Чистаяприбыль})

~AEMacro(Cell(DUPONT,27,first){1 006,00})

~AEMacro(Cell(DUPONT,27,last){1 140,00})

~AEMacro(CellDelta(DUPONT,27,first,DUPONT,27,last){134,00})

~AEMacro(IfCellDelta(DUPONT,27,first,<>,DUPONT,27,last,DUPONT,27,first,DUPONT,27,last,%){13,32})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4,DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR)",last){Одной из наиболее важных характеристик деятельности ООО «ПОЛИАРК СТАВРОПОЛЬ» является показатель рентабельности активов. Его увеличение })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT3,DUPONT3,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT3,DUPONT3,ERROR),ERROR,ERROR),ERROR,ERROR)",last){стабилизация за анализируемый период на })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT3,DUPONT3,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT3,DUPONT3,ERROR),ERROR,ERROR),ERROR,ERROR)",last){уменьшение за анализируемый период до })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT3,DUPONT3,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT3,DUPONT3,ERROR),ERROR,ERROR),ERROR,ERROR)",last){за личенеи торной модели Дюпона О АФ " и. ности объекта исследования сущетвенного значения не имеет.анализируемый период до 0,42 тыс. руб. вызвано ростом коэффициента рентабельности продаж на 0,21% при одновременном росте коэффициента оборачиваемости активов объекта исследования (Приложение Д).

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT6,DUPONT6,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT6,DUPONT6,ERROR),ERROR,ERROR),ERROR,ERROR)",last){Стабилизация рентабельности продаж связана })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT6,DUPONT6,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT6,DUPONT6,ERROR),ERROR,ERROR),ERROR,ERROR)",last){Уменьшение рентабельности продаж связано })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT6,DUPONT6,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT6,DUPONT6,ERROR),ERROR,ERROR),ERROR,ERROR)",last){Увеличение рентабельности продаж связано })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",last){со стабилизацией })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",last){со снижением })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",last){с ростом })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4,DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR)",last){чистой прибыли за анализируемый период})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ на })

~AEMacro(IfCellDelta("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",last,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",first,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",last,m%){13,32})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ % })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4,DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR)",last){при })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",last){постоянстве })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",last){уменьшении })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",last){увеличении })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4,DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR)",last){выручки от реализации})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ на })

~AEMacro(IfCellDelta("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",last,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",first,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",last,m%){13,08})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT12,DUPONT12,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ %})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4,DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR)",last){. })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4,DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR)",last){В конце рассматриваемого периода чистая прибыль ООО «ПОЛИАРК СТАВРОПОЛЬ» составила })

~AEMacro(IfCell("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",last,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT11,DUPONT11,ERROR),ERROR,ERROR),ERROR,ERROR)",last){1 140,00})

~AEMacro(IfCurrency("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4,DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ тыс. руб.})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT4,DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR)",last){

Если рассматривать структуру чистой прибыли детальнее, то за истекший период показатель операционной рентабельности })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT17,DUPONT17,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT17,DUPONT17,ERROR),ERROR,ERROR),ERROR,ERROR)",last){не изменился})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT17,DUPONT17,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT17,DUPONT17,ERROR),ERROR,ERROR),ERROR,ERROR)",last){снизился })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT17,DUPONT17,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT17,DUPONT17,ERROR),ERROR,ERROR),ERROR,ERROR)",last){вырос })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT17,DUPONT17,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT13,@IF(DUPONT12,DUPONT17,DUPONT17,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ на })

Источник: https://otherreferats.allbest.ru/download/1341870/