Calculation of profit in wholesale trade formula. How to calculate sales profit taking into account all factors of production

Revenue from sales

The main goal of any business activity is to obtain maximum profit minimal costs in terms of time and resources. This is why it is important to look for ways to improve profitability and profitability from sales. In order for the data obtained to be as relevant as possible, you should understand the main factors influencing the key ones.

The possible amount of monetary benefit from is a key indicator in any project, because with its help you can determine whether it will be beneficial to its creator, otherwise there is no point in launching production and sales if they do not bring the desired result.

Calculating possible profits before starting production will help adjust the business plan taking into account new circumstances and factors, and minimize possible risks and unexpected.

It also helps solve the following problems:

• reduce commercial and administrative expenses,
• reduce or remove unprofitable goods from production,
• amend the business plan,
• maximize sales levels.

After making calculations using the chosen method, you can get the possible amount, but it does not fully understand whether the business is successful or not. For this, it is much more important to know the return on sales, which is a percentage of the income received per unit of expenditure (how much you can earn by spending 1 ruble).

Most often in practice, the so-called combined method is used, which is a combination of direct or analytical methods.

Profitability leverage

This method consists of calculating a critical indicator, having crossed which, the enterprise begins to receive net income. This is a coefficient that takes into account factors (cost, assortment, production volume) under which the activity does not generate income, but does not incur losses.

Formula: Profitability Leverage Ratio = Contribution Margin/Total Profit.

Based on this coefficient, the company draws up its business plan so that the invested resources bring maximum benefit in its pure form.

Enterprise profitability factors

The first group is internal factors, which are taken into account in the primary calculation of profit and depend on the company’s decisions:

• cost per unit of production - the higher this indicator, the higher the profit;
• sales volumes;
• assortment - the higher the production of unprofitable products, the lower the profit and vice versa;
• related expenses necessary for the sale of goods;
• cost - a low indicator increases the level
• external factors are conditions in the sales market that do not depend on the company’s actions;
• market conditions – the level of supply and demand for a specific product;
• economic climate in the country;
• cost of raw materials (in case of own production);
• the amount of regular payments and deductions (loan payments, debts, etc.);
• natural factors influencing the production and sales process;
• force majeure circumstances preventing the timely release or delivery of goods;
• state policy in relation to – the amount of taxes, restrictions, fines, benefits, etc.

All these reasons are interconnected and influence each other. For example, reducing the cost and increasing the price of a product can have the opposite effect: instead of increasing, the level of sales will fall, because no one will buy a low-quality product at inflated prices. Especially if there is a wide variety of similar products on the market. affordable price from competitors.

Calculation for the planning period

When forecasting profit for the planning period, it is important to take into account the amount desired, so that on the basis of this data it is possible to determine the volume of product production and the cost of one unit.

Most affordable way such calculation - taking into account profitability. Knowing the profitability ratio, you can begin to calculate profitability:

• P = B * C * P, where B is the quantity of products produced in the planning period, C is the price at which one unit of goods is sold, P is the profitability of this product as a percentage.

Ways to improve performance

Increased profit margins

You can increase your profit ratio in one of two ways: increasing sales or decreasing.

First of all, you can go by increasing the range and volume of products. During production, determine which product from the entire array has highest profitability and popularity with customers, and concentrate on its implementation. However, this method will be effective only if there is constant demand for the product.

A more common situation is when there is no demand for a product that is profitable in terms of profitability - in this case it is worth looking for additional sales routes:

• involve advertising agencies;
• introduce promotions and special offers;
• find new partners;
• open points of sale;
• improve appearance products, etc.

If an entrepreneur produces his product himself, you can try to reduce costs: find cheap raw materials, optimize labor costs by automating production and introducing new technologies, as well as establishing fast and affordable transportation of products to points of sale.

Whatever option you choose to calculate possible monetary benefits, it is worth remembering that these are just approximate data that need constant adjustment and clarification, taking into account factors that arose directly during the implementation.

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Goods received at purchase price, rub. Trade margin,% Amount of margin, rub. Revenue from the sale of goods, rub. Selling expenses, rub. Products of group 1 4600 12 100 39 4719 16 800 3000 Products of group 2 7900 24 900 26 6474 33 200 Total: 12 500 37 000 11 193 50 000 It is necessary to determine the estimated trade markup for each group of goods: For group 1, calculated the trade markup will be: RN = TN / (100 + TN); 39% / (100 + 39) = 28.057%. For goods of group 2: RN = TN / (100 + TN); 26% / (100 + 26) = 20.635%. Gross income (amount of sales trade margin) will be equal to: (16,800 rub. x 28.057% + 33,200 rub. x 20.635%) / 100 = 11,564 rub. In the company's accounting, it is necessary to register the following entries: Debit 50 Credit 90-1 – 50,000 rubles. – revenue from the sale of goods is reflected; Debit 90-3 Credit 68 – 7627 rub. – the amount of VAT is reflected; Debit 90-2 Credit 42 (reversal) – 11,564 rubles.

Formula for calculating profit from sales

Attention

Profitability is the amount of profit in percentage terms that an organization receives in relation to costs. Profitability is calculated by dividing net profit by total revenue and multiplying by 100%. An indicator of 8–10% is considered normal. If profitability is lower, the organization needs to think about measures to increase it.

Formula Sales profit is calculated using the formula. It is defined as the difference between expenses and gross profit. Gross profit is determined by subtracting selling expenses from sales revenue.
Selling expenses (cost of sales) are only those expenses that directly go towards sales. So, the formula: Prpr = Vpr – UR – KR Where, KR, UR – commercial/administrative expenses; Vpr – gross profit; Prpr – income from the activities of the company.

How to correctly calculate the net profit of an organization?

Important

Calculation of gross profit: Vpr = VO – SbstWhere, Sbst is the cost of selling products; In is the volume of revenue. If you subtract all other expenses from the profit value and tax fees, will come out net profit. An example of using the formula for calculating sales profit.

Determination of net profit using the example of Entrepreneur Kuznetsov sells office supplies at retail. Within a month he purchased wholesale warehouse goods worth 500,000 rubles. Arranging delivery cost him 5,000 rubles. Kuznetsov paid 5,000 rubles for renting the retail space.
Taxes and fees - 7,000 rub. Another 10,000 rubles were spent on other expenses. During the month, Kuznetsov sold all the goods. With a 30% markup, gross sales revenue will be 650,000 rubles.

Four ways to calculate profit

Info

If a product has a high profitability rate, but there is low demand, it is necessary to conduct a marketing campaign in order to stimulate growth in demand. It is important to find the target audience, change a number of product characteristics, design solutions. The more consumers you can attract to your product, the higher the final profit will be.

Another effective way, as mentioned above, is to reduce production costs. To implement this plan, it is necessary to find suppliers with lower price thresholds in matters of primary raw materials and materials. Others, no less in effective ways increasing the profitability of the company is automation production process, introduction of new technologies, innovative solutions.

How to calculate profit margin

Summing up To calculate income tax, you need to know the purchase price of goods. It can be determined based on the value of the realized trade margin when using any of these methods (with the exception of the average percentage method). However, we should not forget about possible deviations in the purchase price in accounting and tax accounting.
For example, in accounting, interest on loans is included in the cost of goods. For tax accounting such interest is included in non-operating expenses. When determining the markup using an average percentage, the purchase price of goods sold in accounting may not coincide with the same indicator in tax accounting.

This is due to the fact that each group has its own allowance.

What is enterprise profit and its types

Suppose a depositor places 1000 rubles on deposit in a bank at 6% per annum. Determine what amount will be accumulated in two years if interest is calculated at complex scheme Interest income = interest rate × initial investment = 1000 × 0.06 = 60 rubles Thus, by the end of the 1st year the amount will be accumulated on the deposit: FV1 = 1000 + 60 = 1060 rubles = 1000 × (1 + 0.06) If you do not withdraw money from the account, but leave it until next year, then at the end of the 2nd year the amount will be accumulated on the account: FV2=FV1 ×(1+r)=CVo×(1+r)×(1+r)=CVo×(1+r)^2 =1060× (1+0.06)=1000×(1+0.06)×(1+0.06)=1123.6 rubles To calculate compound interest, the following formula is used: FVn=CVo×FVIF(r,n)=CVo ×(1+r)^n The multiplier for increasing compound interest FVIF (r,n) shows what one will be equal to currency unit after n periods at a certain interest rate r.

Company profit: concept, types, calculation formula

To calculate income tax, you need to know the purchase price of goods. It can be determined based on the value of the realized trade margin when using any of these methods (with the exception of the average percentage method). However, we should not forget about possible deviations in the purchase price in accounting and tax accounting.
For example, in accounting, interest on loans is included in the cost of goods. For tax purposes, such interest is included in non-operating expenses. When determining the markup using an average percentage, the purchase price of goods sold in accounting may not coincide with the same indicator in tax accounting. This is due to the fact that each group has its own allowance. When calculating the realized markup in accounting, all data is averaged, and in tax accounting, sales proceeds are reduced by the cost of purchased goods (Art.
At first glance, it is quite simple to increase the efficiency of a trading company many times over. You just need to “put” the amount of expected profit into the product markup. But achieving the desired result largely depends on which method of calculating this premium will be chosen. Four rules Small shops and stalls usually determine the trade margin by calculation - “manually”, since not each of them can afford expensive software. Roskomtorg back in 1996, with its letter dated July 10, 1996 No. 1-794/32-5, approved “ Guidelines on accounting and registration of operations of receipt, storage and release of goods in trade organizations.” In them, the committee proposed several options for calculating the realized trade margin: based on total trade turnover; by assortment of trade turnover; by average percentage; according to the range of remaining goods.

How to calculate profit as a percentage formula

1. General formulas for calculating profit.
2. Forex. Profit/cost calculator.
3. Accountants. Four ways to calculate profit.

Profit is the difference between income and costs.

In other words, profit is revenue minus expenses (costs). General formulas for calculating profit. Gross profit = revenue - cost products sold or services Profit / loss from sales (sales) = gross profit - costs*expenses in this case - commercial expenses and management expenses Profit / loss before tax = profit from sales ± operating income and expenses ± non-operating income and expenses.

• line 2410 - amount of income tax.

Data for this calculation method must be taken from the report on financial results. Calculation example. Let's say financial statements Enterprise LLC contains the following data: Indicator Line 2015 (thousand rubles) Revenue 2110 150 Cost 2120 60 Selling expenses 2210 15 Management costs 2220 20 Other income 2340 2 Other expenses 2350 1.5 Balance sheet profit 2300 55.5 Income tax 2410 11.1 Clean profit will be:

• (150 - (60 + 15 + 20) + 2 - 1.5) - 11.1 = 44.4 thousand rubles.
• 55.5 - 11.1 = 44.4 thousand rubles.

Profit from sales is one of the the most important indicators characterizing the efficiency of any company. It is used not only trade organizations, but also any commercial enterprises. Read how to calculate profit from sales.

What is sales profit

Profit from sales is an indicator that characterizes the performance of any company. It is of exceptional importance both for internal users (for example, for company management) and for investors. Focusing on the sales profit indicator, business managers form management decisions, and investors, in turn, evaluate the prospects of the enterprise from the point of view of possible investments.

In fact, sales profit is the amount Money, which will remain at the disposal of the company if , as well as commercial management expenses attributable to the corresponding time interval, are subtracted from all income earned by the enterprise.

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How to determine break-even sales volume

See how to determine what your sales volume should be in in kind so that the revenue fully compensates for the costs. We will tell you how to find the break-even point for single-product companies and enterprises with a wide range of products.

Example 1. How to calculate profit from sales

Let's assume that the profit from the sale of a production factory Christmas decorations“Magic Sparkle” amounted to 627 thousand rubles. with revenue of 2120 thousand rubles. and total cost 1493 thousand rubles. Let's determine what the revenue of a factory for the production of Christmas tree decorations should be to achieve a sales profit of 750 thousand rubles.

Suppose that with an increase in sales profit by 1 ruble, the total cost increases by 40 kopecks. Let's calculate how much the total cost will increase.

To do this, we first determine how much profit from sales should increase.

∆Profit = 750 - 627 = 123 thousand rubles.

Therefore, with an increase in sales profit by 123 thousand rubles. the total cost will increase by:

123000 * 0.40 = 49,200 = 49.2 thousand rubles.

Thus, for sales profit to reach 750 thousand rubles, the revenue indicator must be equal to:

Exp1 = 750 + 1493 + 49.2 = 2292.2 thousand rubles.

Example of calculating profit from sales No. 2

The performance indicators of Magic Sparkle were (thousand rubles), see the table.

Table. Performance indicators of the Magic Sparkle factory

We'll tell you how to determine profit from sales, using gross profit as a basis:

For 2015: 2120 - (1135 + 246 + 112) = 627 thousand rubles.

For 2016: 2320 - (1246 + 297 + 153) = 624 thousand rubles.

Now let’s find the profit from sales, taking profit before tax as a basis:

For 2015: 516 + 129 – 27 + 9 = 627 thousand rubles.

For 2016: 547 + 96 – 19 – 49 = 624 thousand rubles.

How to calculate profitability (ROI)

Information about the value of profit from sales makes it possible to determine (profitability, efficiency of use). The calculation formula is universal - profitability is defined as the quotient of the profit from sales divided by the average value of the indicator whose profitability needs to be calculated.

So, to determine profitability non-current assets (production assets) of the company, it is necessary to divide the profit from sales by the total of section 1 of the balance sheet.

Calculation example No. 3

Let us turn to the results of the Magic Sparkle factory.

As we already found out earlier, the profit from sales for 2016 amounted to 624 thousand rubles, and for 2015 – 627 thousand rubles.

Let’s assume that the value of non-current assets at the beginning of 2016 amounted to 2281 thousand rubles, and at the end – 1897 thousand rubles.

Then the profitability of production assets in 2016 will be equal to:

624 000 / ((2281 + 1897) / 2)) * 100% = 29,87%

Now let’s assume that the value of production assets at the beginning of 2015 amounted to 2,428 thousand rubles, and at the end – 2,281 thousand rubles.

Let's determine the profitability of production assets for 2015:

627 000 / ((2428 + 2281) / 2) * 100% = 26,63%

Information about net profit value from sales also makes it possible to determine such .

To determine this indicator, sales profit is divided by sales volume (revenue) for a certain period.

In fact, the profitability formula reflects the algorithm for calculating profit (loss) as a percentage per 1 ruble of the organization’s revenue.

Profitability calculation example No. 4

Let us turn to the results of the MagicSparkle factory. As we have already found out, the company’s sales profit for 2016 amounted to 624 thousand rubles.

Then the return on sales of Magic Sparkle for 2016 will be equal to:

624 000 / 2320 = 26,9%

As for the profitability of sales for 2015, it will be:

627 000 / 2120 = 29,58%

The results obtained allow us to conclude that sales profitability decreased in 2016. The company's management needs to determine what factor caused this decrease and adopt measures that allow optimizing the company's cost structure.

It should be noted that each industry has a certain average rate The profitability and profitability values ​​of companies operating within the same industry, with some exceptions, correspond to this norm.

Analysis of the influence of other indicators on the amount of profit from sales

In order to understand what role certain factors played in the formation of sales profits, the so-called factor analysis is traditionally used, which makes it possible to determine the degree of influence of a particular factor (see, for example, about ).

To do this, first determine the growth rate of a certain indicator as a percentage using the formula:

Tgrowth = ϕ1 / ϕ2 * 100 - 100,

where ϕ1 is the value of the indicator at the end of the analyzed period, and ϕ2 – at the beginning of the period.

An example of analyzing the impact on sales profit of other indicators

Based on the data from the profit and loss report of the MagicSparkle factory, we will determine what impact the growth in revenue and the increase in cost of sales had on the amount of profit from sales.

1. Let’s determine what role revenue growth played in the change in profit for 2016:

Let's calculate the change in revenue for 2016:

∆Expert = Exit (2016) - Exit (2015) = 2320 - 2120 = 200 thousand rubles.

Let's determine the sales growth rate for 2016:

Tvyr = Vyr (2016) / Vyr (2015) * 100 - 100 = 2320 / 2120 * 100 - 100 = 9.43%

Now let’s calculate what impact revenue growth had on the change in sales profit for 2016.

∆PribProd (Vyr) = Tvyr * PribProd (2015) / 100 = 9.43% * 627 / 100 = 59.13 thousand rubles.

Thus, due to an increase in revenue by 200 thousand rubles. profit from sales of the factory for the production of Christmas tree decorations "MagicSparkle" increased by 59.13 thousand rubles.

2. Let’s determine how the increase in cost of sales affected the sales profit indicator.

Let's calculate the change in cost for 2016:

∆Sebest = Sebest (2016) - Sebest (2015) = 1246 - 1135 = 111 thousand rubles.

Let's determine the rate of increase in cost for 2016:

Tsebest = Sebest (2016) / Sebest (2015) * 100 - 100 = 1246 / 1135 * 100 - 100 = 9.78%

Let's determine the impact of an increase in cost on sales profit for 2016:

∆PribProd (Sebest) = -Tsebest * PribProd (2015) / 100 = -9.78% * 627 / 100 = -62.32 thousand rubles.

Thus, due to an increase in cost of sales by 111 thousand rubles. sales profit for 2016 decreased compared to 2015 by 62.32 thousand rubles.

In a similar way, you can determine the impact of changes in each factor on sales profit. In this case, the total change in profit from sales will be equal to the sum of the changes that occurred due to the influence of each factor.

The key goal of each enterprise is to extract the maximum possible profit with minimal production costs.

Depending on the calculation method used, profitability is divided into several categories. The most significant coefficient in the business world is income from the sale of manufactured products or services.

Each company, in the course of its activities, is looking for new and unexplored ways to achieve the maximum level of profitability. But in order to realize this, it is necessary first of all to understand how profit is formed, calculated, what situations can influence it, in terms of volumes.

Scope of application

Profit from sales is the final indicator trading activities companies.

The company's management should strive to ensure that the final result of the activity, although not the maximum level of profit, is sufficient for further continuation of work under normal conditions.

Information sources for profit analysis:

• Profits and Losses Report;
• enterprise balance sheet (accounting);
• financial plan of the company.

The profit indicator itself is not capable of giving a deep assessment of the situation, because it is nothing more than a figure expressed in value. For example, for the audit the company received an income of about 200 thousand rubles. How good or bad is this indicator?

It is difficult to give an exhaustive answer to such a question with only a figure of 200,000 rubles. One solution may be to compare the company's performance with its previous reporting periods.

For example, last year, the company, as a result of its economic activity earned 150 thousand rubles. Consequently, the profit indicator increased by fifty thousand rubles, or thirty-three percent. Answering the previously posed question, the company was able to show more effective results during the past audit.

What other calculations need to be made to track the activities of the enterprise? , read carefully.

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Business plan - required project before starting your own business. Here we will go through step by step all the sections that need to be included in your planning.

How to calculate profit from sales?

In the process of calculating business profits, a formula is used in which the coefficient acts as the difference between expenses and gross profit.

Gross profit from sales is the difference between expenses (required to sell and create products) and flow revenue.

Cost of sales includes only those expense lines aimed at the direct sale of the manufactured product or service offered.

1. Profit from sales of products – formula: Prpr = Vpr – UR – KR. Where, KR, UR – commercial and managerial waste; Vpr – level of gross profit; Prpr – income from the activities of the company.
2. Formula for calculating a company's gross profit: Vpr = VO – Sbst. Where, Cbst is the cost of selling products; In – volume of revenue.

An example of using the sales profit formula

The company sells household appliances. Over the past reporting period, two thousand vacuum cleaners were sold at an average price of five thousand rubles. Revenue for the last audit is:

In = 2000 * 5000 = 10,000,000 rubles.

The cost level of one vacuum cleaner is three thousand three hundred rubles, and all products:

Cost = 2000 * 3300 = 6,600,000 rubles.

Administrative and commercial waste amount to 1,450,500 and 840,500 rubles, respectively.

Let's determine the level of gross profit:

Prv = 10,000,000 – 6,600,000 = 3,400,000 rubles.

Let's calculate the profit from the sale of vacuum cleaners:

Prpr = 3,400,000 – 840,500 – 1,450,500 = 1,109,000 rubles.

If you subtract all other expense lines and tax deductions from the profit indicator, you get net income.

What influences the volume of goods sold?

Before you find out the sources of increased profit, it is worth understanding why it depends in the first place.

There are two key categories that influence a company's profit: external and internal.

• Level of sales of goods. If the sales volume of goods with a high profitability indicator increases, the profit indicator will increase. If you increase sales of goods with low level profitability, the profit margin will decrease.
• Structure of the offered range of goods. The thread of dependence is the same as in the case of volume;
• The cost of goods or services offered. Directly proportional dependence. If the cost of the goods offered increases, profits increase, and vice versa.
• Cost price. In the process of increasing the level of cost of goods, profit falls, and when the level of cost decreases, it increases.
• Business expenses. The thread of dependence is exactly the same as in the case of cost.

It is worth noting that each enterprise has a full range of tools aimed at the continuous regulation of the above factors.

TO external reasons refers to the state of the market conditions in which the sale of a service/product occurs. No enterprise in the world is capable of significantly influencing such factors.

External reasons include:

1. The indicator of deductions for depreciation.
2. Government regulation.
3. Natural conditions and situations.
4. The level of difference between supply and demand (market sentiment).
5. The initial price of raw materials and materials necessary for the production of a product for its subsequent sale on the market.

External factors do not have a direct impact on the profitability of the enterprise, but they can put pressure on the cost, as well as the final volume of goods sold.

Ways to increase profit ratio

In the light market economy, companies have two effective ways to increase profit levels.

In particular:

• Reducing the cost level of a service/product (in the process of creation and subsequent sale).
• Increasing sales volumes of manufactured products.
• Diversification of the production process.
• Entering new markets.
• Elimination of losses and non-production expenses.
• Optimizing the consumption of economic resources.

The level of income a company receives directly depends on the volume of goods sold, so many managers favor the idea simple increase volumes. To effectively implement such an approach, it is necessary to conduct the highest quality analysis possible, determine which products are most in demand among end consumers, and, more importantly, how beneficial they are for the company itself.

If a product has a high profitability rate, but there is low demand, it is necessary to conduct a marketing campaign in order to stimulate growth in demand.

It is important to find the target audience, change a number of product characteristics, and design solutions.

The more consumers you can attract to your product, the higher the final profit will be.

Another effective way, as mentioned above, is to reduce production costs. To implement this plan, it is necessary to find suppliers with lower price thresholds in matters of primary raw materials and materials.

Other, no less effective ways to increase a company’s profitability are the automation of the production process, the introduction of new technologies, and innovative solutions.

Calculation of profit from the sale of goods: methodology

In the process of planning a development strategy, companies are required to take into account the expected level of profit.

To accurately calculate future profits, it is important to know at what price it will be sold to the end consumer and how much volume will be sold.

The easiest way to predict the level of future profit is to calculate the profitability ratio (data for the past time interval is used).

1. Calculation of return on sales based on net profit (ROM): ROM = (income from the sale of goods / cost * 100 percent.
2. Profit before tax - formula: income from goods sold + income/expenses (operating) + income and expenses (non-operating).
3. Often resort to factor analysis profits from sales. Calculation formula: P = K*(C – C). Where, K – volume of goods sold; C – cost of production; C – cost of production, with subsequent sale of the service/product.

Also, today there is a wide list of various financial and analytical programs available that allow you to make a high-quality forecast, taking into account all known factors. The best approach to profit planning is achieved with a long-term time horizon.

Conclusion

Calculation and analysis of the company’s profitability level is key element management entrepreneurial activity. In small companies similar work it does not take a lot of money and time, and the simplest calculation of the company’s profit can be carried out by the manager himself. But with a scrupulous approach, positive changes will manifest themselves immediately, in the form of increased income and efficiency levels.

Video on the topic

No matter how strange it may sound, but in order to count profit, you must first calculate all expenses. After all, there may be no profit at all based on the results full cycle business. However, even if there is no profit, this is not a reason to despair and stop working. As many entrepreneurs say, first you feed the business, and then the business begins to feed you.

Instructions

To count profit and in the future to be able to implement the right financial and management decisions, first of all, from the very beginning of the activity, it is necessary to organize complete financial accounting. It should reflect all the amounts that you invest in the business (personal or credit funds), amounts and shipments (if they do not match), as well as all the costs that you make, item by item (purchase of goods, retail space, delivery, utilities etc.).

After a certain period, for example, one month of work, summarize all calculations in one table. On the first line, highlight the revenue received for the month; in the following lines, indicate all expenses incurred. By adding up the total costs, you can find the difference between revenue and expenses and thus calculate profit. However, in this report it follows that in business practice there are moments of discrepancy in the timing of the occurrence of certain obligations and payment for them. Let's say you took the product for sale, or, conversely, shipped it, and you will receive payment for it later. In addition, a similar situation may occur with other counterparties, for example, advance payments for rent or. All these points should be taken into account and the data should be compiled by shipment, that is, by the time when the obligations arose, and not when they were paid, in order to have a clear financial picture of the month before your eyes.

You can also count profit as a percentage of revenue. This indicator and analysis of its changes over time helps to make better management decisions. In order to determine profitability, divide the amount of your profit for the month by the amount of revenue received and multiply the result by 100%. Different types of activities have their own level of profitability, but using this indicator you can compare your business with other similar ones.

After legislative abolition of the need to use cash registers For payers of the single tax on imputed income, the corresponding obligation to maintain a cash book compiled using Z-reports has also disappeared. However, this does not prevent us from counting revenue using management accounting tools.

Instructions

Typically, at each retail outlet, the seller has a so-called income and expense account, which takes into account receipts from the sale of goods and settlements with suppliers, if they are made upon delivery. To count revenue for a certain amount, you need to add up all receipts upon arrival. If you subtract from them the total amount of expenses for the same period, you can compare the amount received with what is available. In this way, control can be exercised. However, this method can only be used as a measure operational control, since the seller has the ability to both overstate and understate the figures recorded in the income and expenses notebook.

Therefore, another way to calculate is regularly used revenue and carry out a check - a systematic inventory. To do this, once within a certain period of time, for example one month, a complete inventory. To the figures obtained after manual calculation for each type, purchases made during a given period of time are added and sales are subtracted. The balance obtained by calculation must coincide with the actual availability of goods.

Using the control described above, you can calculate revenue from goods sold over a certain period of time. To count revenue, multiply the number of goods sold found from the results by the selling price of these goods. This way you will not only count revenue, but also identify the amounts of shortages that are usually distributed to sellers or, conversely, surpluses that should be capitalized.

Price electricity depends on many indicators. Depending on the region of your residence, on what type of stove you use, electric or gas, as well as on the model of your metering device. When using a single-tariff meter, you pay for the electricity used at one tariff throughout the day. With a two-tariff meter, the cost electricity depends on the day and night rates in your area. Some use multi-tariff meters. The price for 1 kWh varies by time of day and depends on the established tariffs.

Instructions

To calculate the cost of used, using a single-tariff meter, from the meter readings for the day, subtract the previous figure, which is indicated in the receipt column on the day of payment. Multiply the resulting difference by the amount of the tariff in your region. The result will be the cost per spent in a given month.

When calculating the cost of used electricity For a two-tariff device, readings at two tariffs are required. The night time tariff that is valid in your region and the day time tariff. From the night rate, subtract the number in the column for the day of payment in the previous receipt. Do the same with the daily rate readings. Multiply the resulting amounts by night and day, and add both amounts. You'll end up used electricity which you need.

Clean profit is that part of the company's balance sheet profit remaining at its disposal after all necessary taxes, deductions, fees and obligatory payments to the state budget have been paid. Calculating net profit will not be difficult at all.

Instructions

Net profit for a specific reporting period = Profit from (from main activities) + Profit from other activities – Tax amount (it must be calculated in accordance with the requirements established by PBU 18/02 and the Tax Code of the Russian Federation) – Sanctions assessed for tax violation legislation. Consequently, at the same time, at the expense of increasing total profit: - Amount of payments for income tax;
- Tax sanctions.

For credit 99 of the account, you must reflect the accounting profit before tax (i.e. before paying income tax), formed according to all the rules accounting at the end of the reporting year. And on account 99 you must reflect various fines for committing tax offenses and the amount of conditional expense for income tax, which you need to calculate in accordance with the requirements set out in paragraph 20 of PBU 18/02.

On the last day of each year 99, the account must be closed, that is, reformation must take place. In this case, the amount of net profit received by the enterprise is written off from account 99 to the credit of account 84 “Retained earnings”.

You must fill out the following: D 99 K 84 - when writing off the net profit of a particular reporting year;
D 84 K 99 - when writing off the reporting year. After this, the amount received must be reflected in form No. 2 - “Income Statement” on the corresponding line “Net profit of the reporting year.”

Error is a value that determines possible deviations of the obtained data from exact value. There are concepts of relative and absolute error. Finding them is one of the tasks mathematical analysis. However, in practice, it is more important to calculate the error in the spread of any measured indicator. Physical devices have their own permissible error. But it’s not the only thing that needs to be taken into account when determining the indicator. To calculate the scatter error σ, it is necessary to carry out several measurements of this quantity.

You will need

• Device for measuring the required value

Instructions

Determine, one by one, the difference between each value obtained and the average value<х>. Write down the results of the differences obtained. Then square all the differences. Find the sum of these squares. Save the last sum result obtained.

Take the square root of the quotient of the division. This will be the error in the spread of σ, the value you measured.

Since profit calculation enterprises relates to management accounting, and that in turn is not regulated by anyone, then such a calculation is formed based on the needs of the management of an individual enterprises. Each company may have its own way of calculating profits.

Instructions

Depending on the field of activity, calculate profit enterprises may be easier or more difficult. So, if an enterprise is engaged in trade, then calculating profits will be easier for it than for an industrial enterprise. enterprises. A universal calculation can be carried out by taking into account the number of assets at the beginning and end of the reporting period. To do this you need to separately calculate different types assets. Firstly, these are material values. These include materials not involved in the process, for example, equipment and office equipment. This asset can be considered as the receipt of materials and materials for the enterprise.

Next, raw materials are considered, that is, materials necessary for the immediate finished product. Counted by removal from warehouses and production. Do the math finished products, money in the cash register and on bank account companies. These are the main sources of profit enterprises.

In addition, it is important not to forget about the money in the cash register or in the account of companies that are your partners, loans issued by you, accountable money and customer debts. Right there to count profit enterprises, it is worth taking into account such an asset as debts to suppliers.

So, after taking into account and comparing all assets at the beginning and end of the period, you get the total profit enterprises. But the calculation does not always end there; sometimes we need to find out the balance sheet, gross, tax or net profit enterprises. Most often managers and shareholders enterprises I'm interested in pure profit. It is calculated by subtracting from the balance sheet profit, which is the total profit Yu enterprises received for the period from all types of activities enterprises, fixed in , fees, deductions and other mandatory payments to the budget.

D - indicator;
C - the value of the sales price of the product;
Q is the value of the quantity of products sold.

Calculate the sum of all indicators included in: total income received from the sale of goods, including servicing and auxiliary; income from securities; income from various (insurance, banking) operations carried out to provide financial services.

Calculate adjusted gross income, which is the amount of gross income reduced by the amount of value added taxes, the amount of excise duty and the value of other revenues.

Calculate gross income using the formula:

C + lg + G + NX, where

C is an indicator of consumer spending;
lg - the amount of the company's investments;
G - purchases of goods;
NX - pure