How to calculate profit as a percentage. How to calculate percentage of total revenue

One of the main goals entrepreneurial activity- receiving maximum size profit at minimum costs. Depending on the calculation method, profit is divided into several types. The most significant indicator The efficiency of a business is profit from sales.

Every business is always looking for options to maximize profits. To do this, you need, first of all, to understand how profit is formed, calculated, and what factors influence its size.

Why is the indicator needed?

Profit from sales is the resulting performance indicator trade organization. It allows you to evaluate how effective general activities enterprise and whether there is any point in carrying out this activity in the future.

An enterprise must strive to ensure that the level of profit it receives is, if not maximum, then at least sufficient to continue normal operations.

The profit figure itself will not provide an accurate assessment of the situation, since it is simply a certain figure in value terms. Let's say your organization received a sales profit of 200,000 rubles in the reporting period. Is it good or bad? It is difficult to answer this question knowing only this figure.

In order to draw conclusions regarding the effectiveness of operation, You can compare the profit for the reporting period with previous periods. For example, last year it was 150,000 rubles. Knowing this, we can already say that profit has increased by 50,000 rubles, or 33.3%. That is, in the reporting year the enterprise worked more efficiently.

Another important indicator, which is calculated using profit - this is the return on sales. It allows you to estimate how much profit a company receives from its expenses (or how much profit can be obtained per 1 ruble of expenses).

To do this, you need to divide the amount of profit received by the total sales volume (expressed in monetary terms). The normal value of this indicator is 8-10%. If profitability is lower, then it makes sense for the company to consider options for increasing profits. The amount of profitability and profitability in general also depend on the scope of the business.

Formula

When calculating profit from sales, a formula is used in which the indicator is recognized as the difference between gross profit and expenses (administrative and commercial). In its turn, gross profit is the difference between sales revenue and cost of sales. The last indicator includes only those costs that were incurred directly for the sale of goods.

Let's put this in the form of a formula:

Prpr = Vpr – UR – KR, where:

• Prpr – profit from sales;
• Vpr – gross profit;
• UR, KR – administrative and commercial expenses.

Vpr = In – Sbst, where:

• In – total revenue;
• Cbst – cost of goods sold.

Let's look at a small example. Let's say a company sells household appliances. In the reporting year, 2,000 vacuum cleaners were sold at a price of 5,000 rubles. Total revenue will be:

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

The cost of one product is 3300 rubles, all products:

Sbst = 3300 * 2000 = 6,600,000 rub.

Selling and administrative expenses – 840,500 and 1,450,500 rubles, respectively.

First, let's determine the amount of gross profit:

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

Let us calculate the profit from the sale of products:

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

If you subtract other expenses and all taxes from the profit from sales, you get net profit.

What affects sales profit?

To find reserves for increasing profits, you need to understand what it depends on. On the amount of profit received in a certain period, influenced by two groups of factors - internal and external.

The first group includes those indicators that are used to calculate profits:

1. Volume of sales products. If you focus on selling products with high profitability, then the profit margin will increase. If you increase sales volume from low level profitability, the profit margin will decrease.
2. Cost price) products sold. The dependence is directly proportional: the price rises - the profit increases, the price decreases - the profit becomes less.
3. Assortment structure products that are sold. The dependence is the same as with volume - with an increase in the percentage of the most profitable products from total sales, profit will increase, with an increase in products with low profitability, on the contrary, it will fall.
4. Cost price. When the cost of a product decreases, profit increases, and when it increases, vice versa. Cost reduction is possible by changing materials and raw materials, which can lead to deterioration in quality.
5. Management costs, business expenses. The dependence is the same as with cost.

The enterprise has the opportunity to influence these factors and change them at its discretion.

External factors - it is the state of the market environment in which sales are made. The company is unable to change its conditions. These factors include:

• the amount of deductions for depreciation;
• the cost of those materials and raw materials that are used in the manufacture of products (for the production sector);
• market condition – the supply-demand ratio for a product (conjuncture);
• natural conditions, the impact of force majeure and unforeseen circumstances;
• government policy - fines, benefits, interest and tax rates, etc.

These factors do not directly affect profits. The cost and volume of products that were sold depend on them.

Some ways to increase the indicator

There are two main and most simple methods increasing sales profits – This is either an increase in the volume of products or a reduction in the costs of its production and sale.

Since sales profit depends primarily on sales volume, you can go the intensive route and simply increase product sales volumes. During the analysis, you need to find out which product sells best and how profitable its sale is.

If its profitability is high and demand is low, then it needs look for ways to stimulate sales- conduct advertising campaign, find new target audiences, change the design or some characteristics of the product. How more buyers succeed in attracting, the greater the profit will be in the end.

If the product being sold is also produced at the enterprise, then profits can be increased by reducing costs. To do this, you need to find cheaper materials and raw materials (either of worse quality, or by changing suppliers). Material costs account for up to 80-90% of the total cost, so if you save on materials, the final result will be significantly less. Also effective way is optimization labor processes(automated production, introduction of new technologies).

How to calculate the profit from sales of products in the planning period?

When planning their work, enterprises must also take into account the amount of expected profit. To calculate it, you need to know what product we will sell, at what price and in what volumes (planned).

The easiest way to plan this is calculation using the profitability indicator. From the results of past periods there is already data on the profitability of products, and with its help it is possible to calculate the expected profit.

For example, in next year The company is going to sell 1,500 products at a price of 400 rubles per piece. The return on sales of this product is 12%. This means that the expected profit will be:

Prpr (plan) = 1500 * 400 * 12% = 72,000 rubles.

There are also many analytical and financial programs that allow you to make more accurate forecast, taking into account all factors. To obtain the most reliable result, you need to provide as much data as possible and take a wide time sample (at least several previous years). At the same time, the calculations must take into account modern economic conditions(inflation, changes in legislation, level of demand for goods, etc.).

Calculation and analysis of profitability of activities is an important element of business management. IN small organizations this work will not take much time and money; the simplest method of calculation can be done by the manager. But the results will appear immediately - in the form of increased efficiency and increased profits.

For more information on the topic, watch the video.

The strategic development of any organization is based on data on the planned scale of production and selling price. Such indicators are calculated based on an analysis of past periods, taking into account external factors. A general indicator that characterizes the dynamics of a company's development is sales revenue.

How to calculate sales revenue?

Sales revenue is the sum of all financial resources that the company received during the reporting period from the sale of goods or the provision of services. At the same time, products are also taken into account own production, and goods that were purchased for the purpose of resale. In addition, property rights can be realized. This indicator can be expressed both in monetary and in kind form (calculated without taking into account value added tax and excise taxes).

It is this indicator that is taken as the basis for calculating income and different types of profit from the company’s core activities. It does not include expenses or cash receipts from non-operating activities. The calculation algorithm is very simple - information on sales volumes and the cost of a unit of goods are taken. If the price changed during the reporting period, revenue is calculated based on each such change. Other income that the company received not from the sale of goods is not taken into account.

Formula for calculating revenue

Revenue in the balance sheet

When the enterprise has been operating for a year, managers and management want to know the amount of revenue and what part of this is accounted for by expenses. These indicators indicate profitability.

As you know, a balance sheet is a report on the operation of an enterprise for a certain period. It is useless to look for a line in this document that will display the amount of revenue, since it is not provided. But almost every section of the balance sheet contains data on such an indicator, which can display the overall picture of the company’s activities:

1. The first section of the balance sheet contains such lines as the residual value of fixed assets, intangible assets, and investments in tangible assets. Analysis of such items indicates an increase or decrease.
2. Chapter " Current assets", which contain the string " Cash and equivalents”, which reflects the amount of financial receipts to the cash desk of the enterprise.
3. Statement of financial flows.
4. An income statement that shows profit margins.
5. Information about borrowed funds.

The balance sheet does not contain a line about the calculation of profitability, but the size of the assets and liabilities of the enterprise, which are listed in the report, and their dynamics may indicate an increase or decrease in revenue. Such data should be a signal for management - whether the company should move in the current direction, change its development strategy, or even think about it.

Save the article in 2 clicks:

Revenue is the simplest indicator for assessing the state of a company's performance. Each manager analyzes its size, based on the research, calculates other absolute and relative performance indicators, and forms a development strategy. Revenue is the main source of financing for an enterprise, bringing material benefits and working capital, necessary for the company for further activities and active development.

In contact with

Net profit is an indicator of an enterprise's income. It is expressed in a specific amount that remains with the company after all settlements with suppliers, personnel and tax authorities. It does not contain operating costs.

 

Net profit includes part of the enterprise’s balance sheet profit, from which taxes, fees, other contributions to the budget, as well as the enterprise’s expenses (commercial, administrative, costs of wages and etc.). It remains entirely at the disposal of the company. From it, the enterprise's funds are updated, dividends are paid to shareholders, and working capital is increased. The money can be used for business needs, its expansion, and equipment modernization.

Calculation by formula

The calculation is made using the following indicators:

• financial profit (Pf);
• gross (Gv);
• operating room (O);

Data is taken for the same period of time, for example, month, quarter, year, from accounting report about profits and losses.

Calculation formula:

Pch = Pf + Pv + Po - N.

Financial, gross, operating profit is all profit before tax. Financial represents the difference between financial income and expenses, operating room - between operating rooms. Gross - between revenue and cost of goods.

Profit before tax is the difference between revenue and costs of purchasing goods (cost, delivery, preparation, wages, VAT).

The amount of tax deductions depends on the taxation system and the field of activity.

Business taxes

Tax rates:

• the main tax system is 20%, this amount is paid by enterprises from their income if they do not apply other regimes;
• when choosing a simplified system (STS), the amount of deductions is 6% (income is taxed) or 15% (the difference between income and expenses);
• for agricultural enterprises - 6%;
• UTII - 15% of imputed income;

The simplified tax rate may be reduced in some regions.

Examples of calculations

Example 1

Initial data:

• OSN 20%;
• employees - 1, salary - 40 thousand rubles. before taxes and contributions for the 1st quarter;
• revenue for the first quarter 2015 - 2,000 thousand rubles. (including VAT 360 thousand rubles);
• costs for the purchase of goods for the 1st quarter. 2015 - 1,200 thousand rubles (including VAT 216 thousand rubles);
• costs of delivery and preparation for sale for the first quarter. 2015 - 150 thousand rubles. (including VAT 27 thousand rubles).

VAT payable - 117 thousand rubles. (216 and 27 - to be reimbursed from the budget).

Personal income tax and contributions = 5.2 (13%) + 8.8 (PFR) + 2.04 (FFOMS) + 1.16 (FSS) = 17.2 thousand rubles.

Profit before tax (553 thousand rubles) = 1,640 thousand rubles. (revenue excluding VAT) - 1,107 thousand rubles. (purchase costs excluding VAT + delivery and preparation costs excluding VAT).

Pch = 553 - 17.2-20% = 428.64 thousand rubles.

Example 2

Initial data:

• simplified tax system 15%;
• no employees;
• revenue for 2014 - 2,300 thousand rubles;
• costs for the purchase of goods - 1,500 thousand rubles;
• costs for delivery and preparation for sale - 300 thousand rubles.

Since the taxation system is simplified, VAT is not taken into account in the calculations.

Amount of contributions = 20727.53 rubles. (for an amount up to 300 thousand rubles) + 20,000 rubles. = 40,727.53 rub.

Pch = 2,300 - 1,500 - 300 - 40.72753 - 15% (STS) = 390.37 thousand rubles.

Summary

Net profit is an important indicator of the performance of an enterprise. It reflects the development of the company, its creditworthiness and shows its investment attractiveness.

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 be able to implement the correct financial and management decisions, first of all, from the very beginning of 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 for 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 direct finished products. Counted by removal from warehouses and production. Count the 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

In conditions high degree market segmentation any commercial enterprise chooses the field of activity in which it seeks to gain a share of a local or large-scale market, beat competitors and maximize profits. Large enterprises and corporations can operate simultaneously in several areas of business, assigning certain areas or markets to their divisions. The main indicator of the effectiveness of the use of capital, assets, management skills and promotion efforts in the selected market segment is profit from sales. The name of the indicator “profit from sales”, the formula by which it is calculated, determines the profit from sales as essential element assessing the effectiveness of the enterprise’s actions in its main area of ​​activity.

What does the profit from sales indicator measure?

The name of the indicator itself should not be misleading; profit from sales is a common indicator for everyone commercial organizations.

Profit from sales is essentially similar to the term “operating profit”, accepted in international practice, that is, profit from the operating activities carried out on the market by a company.

The term “sales” here is understood in a broad sense and means not only profit from operations in the field of trade, but also any other sales, that is, transactions under contracts for the sale of manufactured products, services provided, and work performed.

The indicator “profit from sales” evaluates the amount of profit extracted by the enterprise during the period from its main activities, legally stated in the organization’s charter.

Formula for calculating profit from sales

The profit from sales is calculated using the following formula:

From the above formula it can be seen that the calculation of profit from sales is made on the basis of the total indicators of income and costs for the creation and sale of the product of its main activity.

To analyze the structure of operating profit, sales profit can be calculated separately for each type of product, service and activity. To do this, commercial and administrative expenses common to the enterprise as a whole should be proportionally broken down based on the criteria that will be most reliable:

• based on the principle of correlating operating costs and specific type products;
• standardization of operating costs based on the share of products in total revenue;
• in a mixed way.

How to calculate sales profit from accounting data

The value of profit from sales can be calculated from the data in the accounting registers as follows:

Subaccount 90-2 is reflected as production cost finished products, works, goods, services, as well as commercial and administrative expenses.

Analytical accounting for the subaccount should ensure that each type of cost is broken down into separate accounts in such a way that it is possible to isolate the amounts for commercial expenses (packaging, storage, transportation and sales) of each type of product and administrative expenses (maintenance of the administrative and managerial apparatus).

Where is sales profit used in statutory reporting forms?

In mandatory reporting forms, the indicator is reflected as follows:

• profit from sales in the balance sheet - there is no line with this name;
• profit from sales in the income statement - line 2200.

The absence of a separate line (indicator) of sales profit in the balance sheet is due to the fact that the task of the balance sheet is to group the liabilities and assets of the organization according to the principle of their urgency. A balance sheet is a document about financial condition compiled for a specific date.

The profit and loss statement reflects the financial results accumulated over a period of time (month, quarter, year), divided according to the principle of the type of costs incurred and income generated. Therefore, the presence of the sales profit indicator in this report is due to the fact that this is an indicator characterizing financial results.

The line according to the internal logic of the form should be calculated as.