Что в финансовой системе означает YTD
Чтобы отслеживать котировки акций, их динамику и прогнозировать ценовые движения, а также осуществлять финансовую отчетность к компании, необходимо рассчитывать и выбирать временные интервалы. Для расчетов финансисты используют специальные временные промежутки по конкретным датам или периодам, например, ежемесячные, ежеквартальные или полугодовые отчеты.
Часто используют динамически изменяющийся временной интервал, который берет свое начало отсчета с первого января текущего года. Данный интервал носит название YEAR TO DATE или сокращенно YTD. Рассмотрим поподробнее, что это такое и как применяется.
Определение и назначение YTD
Year to Date начинает отсчет с начала года и продолжается по настоящее время. Т.е. его правая временная граница изменяется. YTD используется во многих финансовых контекстах, главным образом для записи результатов деятельности в период между датой (эта дата исключается, т.к. сегодняшний день не является полным) и началом года.
В контексте финансов с начала года в финансовых ведомостях часто приводится подробная информация о результатах деятельности компании. Предоставление текущих результатов с начала года, а также результатов с начала года за один или несколько прошлых лет на одну и ту же дату позволяет владельцам, менеджерам, инвесторам и другим заинтересованным сторонам сравнивать текущие результаты компании с результатами прошлых периодов. Подоходный налог работников может быть основан на общей прибыли в налоговом году на сегодняшний день.
Примеры использования YTD
YTD описывает возвращение показателей относительно данного года. Например: с начала года доходность акций составляет 8%. Это означает, что с 1 января текущего года на сегодняшний день акции выросли на 8%.
Сравнение показателей с начала года может ввести в заблуждение, если год только начался или не определена дата контроля. Показатели с начала года более чувствительны к ранним изменениям, чем к поздним.
Пример: для расчета текущего выставления накладной для компании итоговые накладные за каждый предыдущий месяц текущего года добавляются к итоговым накладным за текущий месяц на сегодняшний день.
Пример по продажам
Допустим, компания А торгует товаром бренда Б. анализируется ежемесячное количество проданного товара в течение двух лет. С помощью рассчитанного показателя YTD можно оценить силу тренда и роста или падения спроса на товар. Пример приведен в таблице.
| Продажи по месяцам | 2017, штук | 2018, штук | 2017 YTD, штук | 2018 YTD, штук | Рост относительно прошлого года, % |
| Январь | 50 000 | 60 000 | 50 000 | 60 000 | 20% |
| Февраль | 45 000 | 55 000 | 95 000 | 115 000 | 21% |
| Март | 45 000 | 65 000 | 140 000 | 180 000 | 28% |
| Апрель | 55 000 | 65 000 | 195 000 | 245 000 | 26% |
| Май | 50 000 | 60 000 | 245 000 | 305 000 | 24% |
| Июнь | 55 000 | 70 000 | 300 000 | 375 000 | 25% |
| Июль | 60 000 | 75 000 | 360 000 | 450 000 | 25% |
| Август | 55 000 | 65 000 | 415 000 | 515 000 | 24% |
| Сентябрь | 65 000 | 75 000 | 480 000 | 590 000 | 23% |
| Октябрь | 60 000 | 75 000 | 540 000 | 665 000 | 23% |
| Ноябрь | 60 000 | 80 000 | 600 000 | 745 000 | 24% |
| Декабрь | 70 000 | 85 000 | 670 000 | 830 000 | 24% |
Из данного примера видно, что минимальный рост наблюдался в начале 2019 года (20-21%), а максимальный рост в марте – 28%. Средний рост YTD по сравнению с предыдущим годом составил 24%. Поэтому с помощью YTD можно корректировать план, наблюдать на его выполнением, анализировать спрос и предложение и возможное количество товара, которое понадобится на следующий год.
Пример по акциям
С помощью YTD можно исследовать поведении цен на акции.
| Продажи по месяцам | 2017, рост/падение | 2017 YTD, штук |
| Январь | 1% | 1% |
| Февраль | 2% | 3% |
| Март | -1% | 2% |
| Апрель | 2% | 4% |
| Май | 2% | 6% |
| Июнь | -6% | 0% |
| Июль | -8% | -8% |
| Август | 4% | -4% |
| Сентябрь | 3% | -1% |
| Октябрь | 3% | 2% |
| Ноябрь | -1% | 1% |
| Декабрь | 6% | 7% |
Таким образом, YTD может показать ежемесячную динамику цен на акции, а также годовой рост или снижение стоимости.
Заключение
Year to Date позволяет:
year to date
Смотреть что такое «year to date» в других словарях:
year to date — ˌyear to ˈdate written abbreviation YTD noun [singular] ACCOUNTING the period from the beginning of a calendar or financial year until the present time, used especially to talk about the amount of sales or profit in a particular period: • For th … Financial and business terms
Year-To-Date — is a period starting January 1 of the current year and ending today. Year to date is used in many contexts, mainly for recording results of an activity in the time between today s date and the beginning of either the calendar or fiscal year.In… … Wikipedia
year-to-date — ( YTD) The period beginning at the start of the calendar year up to the current date. Bloomberg Financial Dictionary * * * year to date ˌyear to ˈdate written abbreviation YTD noun [singular] ACCOUNTING the period from the be … Financial and business terms
year to date — noun The period from the beginning of a fiscal year to the end of a reporting period. Syn: YTD … Wiktionary
Base Year/Base Date — The year chosen to set an index at 100. Any year can be chosen as a base year, but it is generally desirable to use a fairly recent year; widely used in the compilation of macro economic data … Financial and business terms
Year-ending — (or 12 months ending ) is a 12 month period used for financial and other seasonal reporting.In the context of finance, Year ending is often provided in monthly financial statements detailing the performance of a business entity. Providing current … Wikipedia
year — [jɪə, jɜː ǁ jɪr] written abbreviation yr noun [countable] 1. also calendar year the period of time beginning on January 1 and ending on December 31: • The Small Business Administration arranged 55,000 small business loans last year. 2 … Financial and business terms
date (Unix) — Unix date command The Unix date command displays the time and date. The super user can use it to set the system clock. Contents 1 Usage 2 Formatting … Wikipedia
date — ▪ I. date date 1 [deɪt] written abbreviation d noun [countable] 1. the words you use to talk about a particular day, month, and year: • The date on the letter was 30 June 2006. ˌaverage ˈdate … Financial and business terms
Date (Unix) — The Unix date command displays the time and date. The super user can use it to set the system clock. Usage With no options, the date command displays the current date and time, including the abbreviated day name, abbreviated month name, day of… … Wikipedia
year-to-date
year-to-date statement — отчет за период с начала года по настоящий момент
Смотреть что такое «year-to-date» в других словарях:
year to date — ˌyear to ˈdate written abbreviation YTD noun [singular] ACCOUNTING the period from the beginning of a calendar or financial year until the present time, used especially to talk about the amount of sales or profit in a particular period: • For th … Financial and business terms
Year-To-Date — is a period starting January 1 of the current year and ending today. Year to date is used in many contexts, mainly for recording results of an activity in the time between today s date and the beginning of either the calendar or fiscal year.In… … Wikipedia
year-to-date — ( YTD) The period beginning at the start of the calendar year up to the current date. Bloomberg Financial Dictionary * * * year to date ˌyear to ˈdate written abbreviation YTD noun [singular] ACCOUNTING the period from the be … Financial and business terms
year to date — noun The period from the beginning of a fiscal year to the end of a reporting period. Syn: YTD … Wiktionary
Base Year/Base Date — The year chosen to set an index at 100. Any year can be chosen as a base year, but it is generally desirable to use a fairly recent year; widely used in the compilation of macro economic data … Financial and business terms
Year-ending — (or 12 months ending ) is a 12 month period used for financial and other seasonal reporting.In the context of finance, Year ending is often provided in monthly financial statements detailing the performance of a business entity. Providing current … Wikipedia
year — [jɪə, jɜː ǁ jɪr] written abbreviation yr noun [countable] 1. also calendar year the period of time beginning on January 1 and ending on December 31: • The Small Business Administration arranged 55,000 small business loans last year. 2 … Financial and business terms
date (Unix) — Unix date command The Unix date command displays the time and date. The super user can use it to set the system clock. Contents 1 Usage 2 Formatting … Wikipedia
date — ▪ I. date date 1 [deɪt] written abbreviation d noun [countable] 1. the words you use to talk about a particular day, month, and year: • The date on the letter was 30 June 2006. ˌaverage ˈdate … Financial and business terms
Date (Unix) — The Unix date command displays the time and date. The super user can use it to set the system clock. Usage With no options, the date command displays the current date and time, including the abbreviated day name, abbreviated month name, day of… … Wikipedia
year to date
1 year-to-date
2 year to date
3 year to date
4 Year To Date
5 year to date
6 year-to-date
7 year to date
8 на данный год
См. также в других словарях:
year to date — ˌyear to ˈdate written abbreviation YTD noun [singular] ACCOUNTING the period from the beginning of a calendar or financial year until the present time, used especially to talk about the amount of sales or profit in a particular period: • For th … Financial and business terms
Year-To-Date — is a period starting January 1 of the current year and ending today. Year to date is used in many contexts, mainly for recording results of an activity in the time between today s date and the beginning of either the calendar or fiscal year.In… … Wikipedia
year-to-date — ( YTD) The period beginning at the start of the calendar year up to the current date. Bloomberg Financial Dictionary * * * year to date ˌyear to ˈdate written abbreviation YTD noun [singular] ACCOUNTING the period from the be … Financial and business terms
year to date — noun The period from the beginning of a fiscal year to the end of a reporting period. Syn: YTD … Wiktionary
Base Year/Base Date — The year chosen to set an index at 100. Any year can be chosen as a base year, but it is generally desirable to use a fairly recent year; widely used in the compilation of macro economic data … Financial and business terms
Year-ending — (or 12 months ending ) is a 12 month period used for financial and other seasonal reporting.In the context of finance, Year ending is often provided in monthly financial statements detailing the performance of a business entity. Providing current … Wikipedia
year — [jɪə, jɜː ǁ jɪr] written abbreviation yr noun [countable] 1. also calendar year the period of time beginning on January 1 and ending on December 31: • The Small Business Administration arranged 55,000 small business loans last year. 2 … Financial and business terms
date (Unix) — Unix date command The Unix date command displays the time and date. The super user can use it to set the system clock. Contents 1 Usage 2 Formatting … Wikipedia
date — ▪ I. date date 1 [deɪt] written abbreviation d noun [countable] 1. the words you use to talk about a particular day, month, and year: • The date on the letter was 30 June 2006. ˌaverage ˈdate … Financial and business terms
Date (Unix) — The Unix date command displays the time and date. The super user can use it to set the system clock. Usage With no options, the date command displays the current date and time, including the abbreviated day name, abbreviated month name, day of… … Wikipedia
Year to date (YTD): What is it and how to calculate it
How can you analyse business trends before the fiscal year has ended? A year to date, or YTD, comparison is useful for this and many other purposes. Here’s what you need to know about the year to date meaning, and how it’s used in accounting.
What does year to date mean?
Year to date (YTD) is a term covering the period between the beginning of the year and the present. It can apply to either calendar or fiscal years. Your fiscal year might not necessarily begin on 1st January but no matter the dates, YTD covers the first day of the year in question up until the day of calculation.
How is year to date used?
We’ve now discussed the year to date meaning, but why is it useful in business? YTD information might be used to look at a company’s earnings, net pay, or investment returns, even though you don’t have the full years’ worth of data just yet. Management can ask for the YTD details as a quick check-up on the company’s interim financial health, rather than waiting until the end of the year.
Year to date example
Here’s a quick example to illustrate how year to date is used to calculate a YTD revenue. Imagine that Company XYZ uses the calendar year for its financial statements, meaning it begins on the 1st of January. Today is the 31st of March, and so far, Company XYZ has recorded the following monthly revenues.
How to calculate year to date
The best year to date calculator will depend on how you’re using this concept. The example above looks at YTD revenue, which is the sum of all revenues between the first and last date of the period in question.
YTD returns
Another common application of YTD is in calculating profit made by any investment from the first date of the current year. This is called the YTD return, and it’s used by investors to assess portfolio performance. A year to date calculator for return on investment uses the following equation:
YTD ROI = (Current Investment Value – First Day of Year Value) / First Day of Year Value
Multiply the result by 100, and you’ll have a percentage for YTD comparison.
YTD earnings
Like YTD revenue, you can calculate an individual’s year to date earnings by adding together all pay received from the first date of the fiscal year up until today. This typically includes income tax payments as well as national insurance withholdings and benefits.
For independent contractors, you can use the following formula:
YTD Earnings = Revenue – Expenses
Add years to date in Excel
If you’re using Excel to keep track of your business’s finances, you should use the DATE function. You can add years to date in Excel by using the following formula:
Whether you’re calculating returns on your investment, keeping track of company earnings, or analysing any other financial figures, year to date is a useful measurement to keep in mind.
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