Any commercial organization has a clear goal - to make money. But here people far from economics have a problem with the terms and their understanding. Profit, income, revenue - many, without thinking for a minute, mistakenly believe that these are the same thing. But profit is often used in combination with various interesting adjectives - gross, undistributed, net... The latter will be discussed below.

Net profit is one of the most important indicators characterizing the efficiency of a company. From the name it becomes clear that it represents the funds remaining at the free disposal of the enterprise. Let's discuss what formula is used to calculate it, and also consider an example of determining an indicator for a specific organization.

What is considered net profit?

In Russian reality, the idea has long been rooted that there is earnings with “clean” and “dirty” money. For example, the latter is the official salary indicated in employment contract, and the first is the amount that the employee actually receives in hand (after paying income tax individuals and other possible contributions). Although it sounds somewhat ambiguous, it reflects reality well. If we draw an analogy with net profit, the essence is absolutely the same.

– one of the main indicators informing about the results of the company’s work. It refers to the funds remaining after subtracting all expenses, including taxes, from sales proceeds and other income. It is obvious that the management of any company strives to obtain maximum net profit. Not only the owners of the enterprise and senior managers are interested in this, but also all employees, since often it is the value of this indicator that has the greatest impact on the possibilities of bonuses and incentives for personnel.

Important: as a rule, net profit goes to increase working capital companies, formation of various funds, industrial investments and dividends. Its volume directly depends on the organization’s gross profit and tax burden.

Magnitude net profit received by an enterprise affects not only the well-being of its owners, but also the following points:

• Attracting new investors– without a doubt, they will want to invest money in the company that showed good performance results at the end of the reporting period, and net profit is a key indicator in the analysis of operating efficiency.
• Probability of getting a loan– today the harsh business reality is such that it is impossible to pull a fish out of the pond not only without difficulty, but also without attracting borrowed funds, and taking out a loan is not so easy if the net profit in the accounting documents does not please with its volumes. However, in the opposite case, money will be given without problems, and even on excellent terms.
• Maintaining the authority of the company- a reputation is made up of little things over the years: creating a name, you work for the future... Then usually everything happens, as in the joke: “For the first two years, a student works for a record, and the rest - it’s not for him.” When an organization constantly has a good net profit, this indicates its strong and stable position in the market, and hypothetical partners, as a rule, want to cooperate with such companies on a long-term basis.
• Expansion of material and technical base– in order to explore new horizons in business, it is necessary to invest money in the development of the company, which is impossible without improving technology, modernizing and purchasing new equipment, mastering current working methods, etc. And all of the above requires finance, and quite a lot of it. Where can I get them? Of course, from pure profit.

Important: if, as a result of calculations, the value of the indicator turns out to be a negative number, then the organization faced a loss in this period.

Formula for calculating net profit

Any commercial company conducting business encounters a situation where it is necessary to calculate net profit. To find its value at the end of the reporting period, you should use special formulas.

Advice: net profit is determined based on the information presented in financial statements enterprises - usually it is enough to have a statement of financial results on hand.

There are several formulas that help find net profit; they have the same economic meaning, but differ in the degree of detail. Let's give the main ones.

Revenue – Cost of production – Administrative expenses – Selling expenses + Other income – Other expenses – Income tax.

If you look at the Financial Results Report, you will easily notice that each line in it has its own unique code, so the formula can be written differently:

Line 2110 – line 2120 – line 2210 – line 2220 + line 2310 + line 2320 – line 2330 + line 2340 – line 2350 – line 2410 +/– line 2430 +/– line 2450 +/– 2460.

Thus, in order to find the amount of net profit, you first need to calculate the gross profit, which is the difference between revenue and cost. As a rule, calculating the cost of goods sold is the most difficult thing for company economists, since it is determined by many components. However, even a non-specialist can cope with the calculations, especially if he becomes familiar with necessary information: Having mastered it, it will be easier to understand how to find net profit.

If the above formula is simplified as much as possible, we get the following:

Profit before tax – Income tax.

This calculation method is usually used small companies who have the right by law not to apply PBU 18/02 “Accounting for income tax calculations” in their work.

Example of calculating net profit

Of course, calculating the indicator in question is somewhat more difficult to do than writing out or a delivery note, but if you have a formula, initial data and a calculator, the process will not take even a couple of minutes. Let's look at a practical example, the purpose of which is to calculate the company's net profit.

Let's assume that LLC The Scarlet Flower"It is necessary to find the net profit for two reporting periods. The initial data is presented in the table:

• Net profit (Q1)= 298,000 – 99,000 – 49,000 – 38,000 + 6,000 – 11,000 – 21,400 = 85,600 rubles.
• Net profit (2nd quarter)= 355,000 – 113,000 – 57,000 – 41,000 + 8,000 – 15,000 – 27,400 = 109,600 rubles.

Advice: for manufacturing companies the amount of net profit in to a greater extent is determined by the cost value, and its calculation is associated with a number of difficulties - it is important not to get confused with value added tax. It won’t be difficult if you keep simple formulas in your head. You also need to ensure that all documentation is in order, since otherwise problems cannot be avoided when drawing up a balance sheet and other financial statements. There are situations when counterparties forget to attach the necessary papers to the supplied products, then it would be reasonable to send invoices to the inattentive partners to re-send the delivery notes.

What is the difference between net and retained earnings?

The difference between net profit and retained profit is that these indicators are reflected in different financial statements and do not always have equal importance, despite the popular belief regarding their equivalence.

Net profit is recorded as a separate line in the organization's financial performance report - it is recorded by any company at the end of the reporting period. Although, of course, it is possible that not everything went well, that is, instead of profit there is a loss:

Retained earnings are indicated on the liability side of the company's balance sheet:

Most often, the term “net profit” is used when talking about the profit received during the reporting period (calendar year). Retained earnings include profits not only for the reporting year, but also for the previous time.

Let's give a simple example: in the balance sheet of Vasilek LLC as of January 1, 3,200 thousand rubles are listed in the retained earnings column. Net profit for the current year amounted to 750 thousand rubles. Then:

• Retained earnings at the beginning of the reporting period = 3,200 thousand rubles.
• Net profit for the reporting period = 750 thousand rubles.
• Retained earnings at the end of the reporting period = 3,950 thousand rubles.

That is, retained profit or loss is the result of the company’s activities for the entire period of its existence, and net profit is calculated for a specific period.

Let's sum it up

Finding a company's net income is quite easy if you have access to the accounting records. Knowing the value of this indicator allows you to get an idea of ​​how effectively the organization operates. Of course, owners strive to maximize net profit in various ways - increasing production volume, reducing costs, etc., however, sharp fluctuations in numbers can alert hypothetical investors.

At the expense of net profit, far-sighted managers usually try to expand and develop their business, since only by investing time and money in the business can they get a good result.

Leading entrepreneurial activity This is a diverse process that includes elements of management, salesperson, logistician and, of course, economist-accountant. The last aspect is ignored by most small businessmen and in vain. At its core, economic planning, and ultimately accounting, allows you not only to state the facts of profitability or unprofitability, but to suggest how to earn more money!

To clarify, let's look at economics from a real-world application perspective.

Why is it important to calculate profits correctly?

There are several basic economic indicators that realistically evaluate the activities of a business: profit, profitability, cost, revenue, income. When using the term profit, ordinary citizens mean “how much they earned”; such a definition is not entirely correct. Try asking an economist or accountant to calculate your profit?

You will receive a lot of additional questions, or they may send you to hell. In practice, such a term as profit (actually, revenue, income) are grouping definitions that denote a whole “bouquet” of different economic indicators formed at different stages of the business process.

The key definition is at different stages, processes.

What does it mean?

Profit can be calculated as the overall result of business activity; it will be net profit. In this context, we get how much money was earned (revenue minus total cost), that is, all invested funds were returned.

The simplest formula for determining net profit for business it looks like this:

This approach does not give anything, you can not count, but just move on with your life. Another thing is to calculate profit in accordance with the generally accepted mechanism, which involves determining the level of profitability, profitability of each of the stages and elements of the business.

Why is it important?

This option makes it possible to identify bottlenecks in business processes and makes it possible to work out certain measures to increase overall profitability through optimization. It doesn’t matter so much how much money you earn, it may well be that using everything you can also earn two to three times more. The question remains, how to do this correctly?

What is profit, types

Having determined that profit (by the way, several terms are used in English - profit, gain, return) is a positive amount of money calculated as the difference between total business expenses (including cost) and total business income, revenue (sales price).

There are a dozen different interpretations, for example - Profit is the excess of all company income over its expenses or is the final financial result of the organization’s activities for a certain period of time.

There are several dozen different indicators characterizing the profitability of an enterprise; for a small entrepreneur such diversity is unnecessary; for assessment it is realistic to use several basic ones.

The main types of profit for small businesses are

• - gross
• - from sales
• - marginal
• - balance sheet
• - clean

Economic theory identifies the following types of profit:

1. economic;
2. accounting;
3. from implementation;
4. marginal;
5. gross;
6. balance sheet;
7. clean;
8. profit (loss) before tax;
9. profit (loss) from ordinary activities;
10. operating room;
11. nominal;
12. real;
13. minimal;
14. normal (satisfactory);
15. maximum;
16. target;
17. underreceived;
18. cash flow;
19. entrepreneurial;
20. acceptable;
21. undistributed (cumulative);
22. taxable, non-taxable;
23. consolidated;
24. remaining at the disposal of the enterprise.

Each of the above indicators allows you to assess profitability or unprofitability individual processes business, identifying those bottlenecks and allowing you to earn more. How is each indicator calculated?

Gross profit

The general characteristics of the business are carried out on the basis of gross profitability, total revenue (price of goods per quantity) (Pval), that is, an indicator showing whether the business structure functions effectively at all.

Gross profit This is the difference between all revenue received and the actual cost of products sold or services provided.

Among the main factors influencing gross profitability are:

1. Internal business factors (depending on the entrepreneur or manager)

• - speed of turnover of goods (how long they are frozen financial resources in residues);
• - cost of products and services;
• - marketing promotion;
• - amount of revenue (more details here);
• - quality of service (retention of regular customers);
• - unit price;

2. External factors for business (independent of the entrepreneur)

• - tax, non-tax regulation of business processes by the state (licensing, tax increases, quotas and other equivalent restrictions);
• - growth or decline in the purchasing power of the population;
• - changes in trends, fashion.
• - compensation, benefits to other manufacturers and entrepreneurs by the state;
• - political changes.
• - increased competition, changes in the price of raw materials.

After the gross profit of the business has been calculated, we move on to calculating profit from sales, but the calculation of sales profit is an interesting topic, we will take it into the framework of a separate article, you can read it here.

Now a little video about the differences between gross profit and gross income

PROFIT and Gross Income What is the difference?

Gross Income, Gross Revenue and Profit, what do they have in common?

Upload date: 2013-01-13

Marginal profit

Interesting for small business are calculations of marginal profit, defined as the difference between revenue (price of goods per quantity) and variable costs. In the article on cost, they said that costs can be fixed or variable. Variables include the part that is directly involved in the main production process. Example:

Net profit

The final stage is the calculation of net profit from operating economic activity, as you might guess, this is all income minus all expenses.

Let's look at several formulas for calculating profit in different interpretations

conclusions

Such long (possibly) tedious calculations of profit on different stages business activities provide the opportunity to:

• finding bottlenecks to attract borrowed funds and increase profits, determining an adequate price. For example, an increase in the turnover of goods due to the expansion of the product range, assortment, and improvement of logistics;
• determine the most priority areas business where profitability is highest in the price of goods;
• searching for effective ways to use capital investments to increase the profitability of the entire production;
• setting threshold values ​​for the minimum profit received at each stage;
• refusal of individual cycles, goods, services or their transfer to outsourcing, it is not for nothing that these services were included in the top most promising for 2015-2016 for small businesses.

In international finance, slightly different types of this indicator are used - EBIT (earnings before taxes and interest) and EBITDA (earnings excluding depreciation, taxes and interest). Why?

Everyone perfectly understands the desire of entrepreneurs to evade paying income taxes and, as a result, to inflate a number of indicators. This is usually done through interest on loans (lending by friendly structures), depreciation, and so on. Therefore, for a more or less real assessment of the efficiency of such a business, EBIT and EBITDA are used, that is, it is cleared only of real expenses.

Marginal profit Break-even point Operating leverage

Increase operational efficiency many times over trading company at first glance it is quite simple. 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.

Same percentage for the entire range

The method of calculating gross income based on total turnover is used in the case when a single percentage of the trade markup is applied to all goods. With this option, the gross income is first established, and then the markup.

The accountant must apply the formula given in the document:

VD = T x RN / 100,

Where T is the total turnover; RN – estimated trade markup.

The trade markup is calculated using a different formula:

RN = TN / (100 + TN).

In this case: TN - trade markup as a percentage. Trade turnover means total amount revenue.

At Biryusa LLC, the balance of goods at sales value (account 41 balance) as of July 1 amounted to 12,500 rubles. The trade margin on the balance of goods as of July 1 (account balance 42) is 3,100 rubles. In July, products were received at the purchase price excluding VAT in the amount of 37,000 rubles. According to the order of the head of the organization, the accountant must charge a trade margin of 35 percent on all goods. Its amount for goods received in July was 12,950 rubles. (RUB 37,000 x 35%). The company earned 51,000 rubles from sales in July (including VAT - 7,780 rubles). Selling expenses – 5000 rub.

Let's calculate the realized trade margin using the formula РН = ТН / (100 + ТН):

35% / (100 + 35%) = 25,926%.

Gross income will be equal to:

VD = T x RN / 100

51,000 rub. x 25.926% / 100% = 13,222 rubles.

The following entries must be made in accounting:

Debit 50 Credit 90-1

51,000 rub. – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68

Debit 90-2 Credit 42 (reversal)

RUB 13,222 – the amount of the trade margin on goods sold is written off;

Debit 90-2 Credit 41

51,000 rubles – the sales value of goods sold is written off;

Debit 90-2 Credit 44

RUB 5,000 – sales expenses written off;

Debit 90-9 Credit 99

442 rub. (51,000 rub. – 7,780 rub. – (–13,222 rub.) – 51,000 rub. – 5,000 rub.) – profit was received from the sale.

Each product has its own percentage

This option is needed for those who have different groups goods the markup is not the same. The difficulty here is this: each group includes products with the same markup, so it is necessary to keep mandatory records of turnover. Gross income (GI) in this case is determined by the following formula:

VD = (T1 x RN + T2 x RN + ... + Tn x RN) / 100,

where T is trade turnover and PH is the estimated trade markup for groups of goods.

The accountant of Biryusa LLC has the following data:

Small shops and stalls usually determine the trade margin by calculation - “manually”, since not each of them can afford expensive software. Back in 1996, Roskomtorg, in its letter dated July 10, 1996 No. 1-794/32-5, approved “Methodological recommendations for accounting and registration of operations for the 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. Experts from the Moscow Accountant magazine examined these methods in more detail. The method of calculating gross income based on total turnover is used in the case when a single percentage of the trade markup is applied to all goods. With this option, the gross income is first established, and then the markup. The accountant must apply the formula that is given in the document: VD = T x RN / 100, where T is the total turnover; RN – estimated trade markup. The trade markup is calculated using a different formula: RN = TN / (100 + TN). In this case: TN – trade markup as a percentage. Turnover refers to the total amount of revenue. Example 1 At Biryusa LLC, the balance of goods at sales value (account 41 balance) as of July 1 amounted to 12,500 rubles. The trading margin on the balance of goods as of July 1 (account balance 42) is 3,100 rubles. In July, products were received at the purchase price excluding VAT in the amount of 37,000 rubles. According to the order of the head of the organization, the accountant must charge a trade margin of 35 percent on all goods. Its amount for goods received in July was 12,950 rubles. (RUB 37,000 x 35%). The company earned 51,000 rubles from sales in July (including VAT - 7,780 rubles). Selling expenses – 5000 rub. Let's calculate the realized trade margin using the formula РН = ТН / (100 + ТН): 35% / (100 + 35%) = 25.926%. Gross income will be equal to: VD = T x RN / 100 51 000 rub. x 25.926% / 100% = 13,222 rubles. The following entries must be made in accounting: Debit 50 Credit 90-1 – 51,000 rubles. – revenue from the sale of goods is reflected; Debit 90-3 Credit 68 – 7780 rub. – the amount of VAT is reflected; Debit 90-2 Credit 42 (reversal) – 13,222 rubles – the amount of the trade margin on goods sold is written off; Debit 90-2 Credit 41 – 51,000 rubles – the sales value of goods sold is written off; Debit 90-2 Credit 44 – 5000 rubles – sales expenses written off; Debit 90-9 Credit 99 – 442 rub. (51,000 rub. – 7,780 rub. – (–13,222 rub.) – 51,000 rub. – 5000 rub.) – profit received from the sale. This option is needed for those who have different markups for different groups of goods. The difficulty here is this: each group includes products with the same markup, so it is necessary to keep mandatory records of turnover. Gross income (GI) in this case is determined by the following formula: GD = (T1 x RN + T2 x RN + ... + Tn x RN) / 100, where T is turnover and RN is the estimated trade markup for groups of goods. Example 2 The accountant of Biryusa LLC has the following data:

It is necessary to determine the estimated trade markup for each group of goods:

For group 1, the estimated 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 (the amount of realized 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 records, it is necessary to record the following entries:

Debit 50 Credit 90-1

50,000 rub. – 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)

11564 rub. – the amount of the trade margin related to the goods sold is written off;

Debit 90-2 Credit 41

50,000 rub. – the sales value of goods sold is written off;

Debit 90-2 Credit 44

3000 rub. – sales expenses are written off;

Debit 90-9 Credit 99

937 rub. (50,000 rub. – 7,627 rub. – (–11,564 rub.) – 50,000 rub. – 3,000 rub.) – profit from the sale.

The simplest markup

An average percentage markup can be applied by any company that records goods at sales prices. Gross income based on average interest is calculated using the formulas:

VD = (T x P)/100,

Where P is the average percentage of gross income, T is turnover.

The average percentage of gross income will be equal to:

P = (TNn + TNp - TNv) / (T + OK) x 100.

The indicators given in the formula mean the following:

ТНн - trade markup on the balance of products at the beginning of the reporting period (account balance 42);

ТНп - markup on goods received during this time;

TNv - for those retired (debit turnover of account 42 “Trade margin” for the reporting period). In this case, disposal refers to the return of goods to suppliers, write-off of damage, etc.;

OK - balance at the end of the reporting period (account balance 41).

The accountant of Biryusa LLC identified the balance of goods as of July 1 (account balance 41). The sales price was 12,500 rubles. The amount of the trade margin on this balance is 3,100 rubles. During the month, received at the purchase price of goods for 37,000 rubles (excluding VAT). The markup accrued on products received in July is 12,950 rubles. For the month, income from the sale was received in the amount of 51,000 rubles (including VAT - 7,780 rubles). The balance of goods at the end of the month amounted to 11,450 rubles (12,500 rubles + 37,000 + 12,950 – 51,000). Selling expenses - 5,000 rubles.

P = (TNn + TNp - TNv) / (T + OK) x 100;

(RUB 3,100 + 12,950 - 0) / (51,000 + 11,450) x 100% = 25.7%.

The amount of gross income (realized trade margin) will be:

(RUB 51,000 x 25.7%) / 100% = RUB 13,107

The following entries need to be made in accounting:

Debit 50 Credit 90-1

51,000 rub. – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68

7780 rub. – the amount of VAT is reflected;

Debit 90-2 Credit 42 (reversal)

RUB 13,107 – the amount of trade margin on goods sold is written off;

Debit 90-2 Credit 41

51,000 rub. – the selling price is written off;

Debit 90-2 Credit 44

Debit 90-9 Credit 99

327 rub. (51,000 rub. – 7,780 rub. – (–13,107 rub.) – 51,000 rub. – 5,000 rub.) – profit received from the sale (financial result).

Let's count what's left

When calculating gross income based on the assortment of the balance, the accountant needs data on the amount of the trade margin. To obtain this information, you should keep records of the accrued and realized premium for each product item. At the end of each month, an inventory is carried out, determining these amounts.

Calculation of gross income for the range of remaining goods is carried out using the formula:

VD = (TNn + TNp - TNv) – TNk.

The indicators mean the following:

ТНн - trade markup on the balance of goods at the beginning of the reporting period (account balance 42 “Trade markup”);

ТНп - trade markup on products received during the reporting period (credit turnover of account 42 “Trade margin” for the reporting period);

ТНв - trade markup on disposed goods (debit turnover of account 42 “Trade markup”);

TNK - markup on the balance at the end of the reporting period.

The amount of the trade margin related to the balance of goods as of July 1 (account balance 42) is 3,100 rubles. The accrued premium for products received in July is 12,950 rubles. During the month, the company earned 51,000 rubles from the sale. The markup on the balance of goods at the end of the month according to inventory data (account balance 42) is 2050 rubles. Selling expenses - 5,000 rubles. Let's calculate the realized trade margin:

VD = (TNn + TNp - TNv) – TNk;

(3100 rub. + 12,950 - 0) – 2050 = 14,000 rub.

The following entries must be made in accounting:

Debit 50 Credit 90-1

51,000 rubles – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68

7780 rub. – the amount of VAT is reflected;

Debit 90-2 Credit 42 (reversal)

14,000 rub. – the amount of trade margin on goods sold is written off;

Debit 90-2 Credit 41

51,000 rub. – the sales value of what was sold is written off;

Debit 90-2 Credit 44

5000 rub. – sales expenses are written off;

Debit 90-9 Credit 99

1220 rub. (51,000 rub. – 7,780 rub. – (–14,000 rub.) – 51,000 rub. – 5,000 rub.) – profit was received from the sale.

Let's sum it 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. 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 (Article 268 of the Tax Code). The latter is determined in accordance with accounting policies.

Revenue from sales

The main goal of any business activity is to obtain the maximum with 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.

Calculation possible profit before starting production, it will help to adjust the business plan taking into account new circumstances and factors, to minimize possible risks and unforeseen ones.

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 the market offers a wide variety of similar products at an 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 own goods, you can try to reduce costs: find cheap raw materials, optimize labor costs by automating production and introducing new technologies, and also arrange 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.

Write your question in the form below

Discussion: there is 1 comment

Answer

500,000 rubles - for goods; 27,000 rubles - all costs for selling goods;

• Gross revenue (Vo) is 650,000 rubles.

• The difference between gross income and the cost of selling a product forms the sales profit.

Prpr = Vpr - UR - KRUr, Kr = 5,000 (delivery of goods) +5,000 (rental of premises) = 10,000 Prpr = 150,000-10,000 = 140,000 (profit from sales)

• To calculate net profit, you need to subtract taxes and other expenses from the profit figure.

Net Pr=140,000 - (7000+10,000)=123,000 rub. Thus, Kuznetsov will receive 123,000 rubles of net profit.

Formula for calculating profit from sales

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. back to contents 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. The company's profit is influenced by two key categories: external and internal.
The internal category includes values ​​used in the process of calculating profit, namely:

• 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 profitability, the profit margin will decrease.
• Structure of the offered range of goods.

How to correctly calculate the net profit of an organization?

Why is the indicator used? The amount of net profit most reliably characterizes the efficiency of the enterprise. An increase in this amount compared to the previous period indicates the high-quality work of the company, a decrease indicates an incorrect policy of management personnel. The indicator is used by many internal and external users of information about the organization:

• Owner and shareholders.

  Using this data, the company owner evaluates the results of the enterprise's activities and the effectiveness of the selected management system. This amount is also used to calculate dividends and attract individuals as investors in the authorized capital.

• Director. It assesses the financial stability of the company, the correctness management decisions, and also develops new development strategies.

Four ways to calculate profit

For example, last year, as a result of its business activities, the company gained 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.

back to contents 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. The 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.

How to calculate profit margin

External reasons include:

1. 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. to contents Ways to increase profit ratio In light of market economy, companies have two in effective ways increasing profit levels.

What is enterprise profit and its types

The indicator directly affects profitability, which is why analysis of the balance of available funds is important for top managers.

• Suppliers. It is especially important for them that the organization is able to pay for raw materials, and the indicator is used to assess the stability of the company. If she has little money, then some suppliers may refuse to enter into an agreement because they will not be sure of payment for services and materials.
• Investors.

Company profit: concept, types, calculation formula

Info

VAT; Debit 90-2 Credit 42 (reversal) – 13,222 rubles – the amount of the trade margin on goods sold is written off; Debit 90-2 Credit 41 – 51,000 rubles – the sales value of goods sold is written off; Debit 90-2 Credit 44 – 5000 rubles – sales expenses written off; Debit 90-9 Credit 99 – 442 rub. (51,000 rub. – 7,780 rub. – (–13,222 rub.) – 51,000 rub. – 5,000 rub.) – profit was received from the sale. This option is needed for those who have different markups for different groups of goods. The difficulty here is this: each group includes products with the same markup, so it is necessary to keep mandatory records of turnover.

Attention

According to the order of the head of the organization, the accountant must charge a trade margin of 35 percent on all goods. Its amount for goods received in July was 12,950 rubles. (RUB 37,000 x 35%). The company earned 51,000 rubles from sales in July (including VAT - 7,780 rubles).

How to calculate profit as a percentage formula

As a result, this amount will be the result of his trading activities in office supplies for the month. This is the most basic example of calculating profit. In practice, a number of other indicators are used that help more accurately determine profit. These include exchange rates, seasonality, inflation and others. All this can significantly affect the profitability of the organization.

What affects sales profit? To develop options for increasing profits, you need to find out what it depends on. Profit is subject to internal and external factors. Key internal factors are:

• trading revenue;
• volume of sales;
• cost of goods;
• cost of goods;
• costs of selling goods;
• management expenses.

Entrepreneurs can influence these factors and change them if necessary.

With this option, the gross income is first established, and then the markup. The accountant must apply the formula that is given in the document: VD = T x RN / 100, where T is the total turnover; RN – estimated trade markup. The trade markup is calculated using a different formula: RN = TN / (100 + TN).

In this case: TN – trade markup as a percentage. Turnover refers to the total amount of revenue. Example 1 At Biryusa LLC, the balance of goods at sales value (account 41 balance) as of July 1 amounted to 12,500 rubles. The trading margin on the balance of goods as of July 1 (account balance 42) is 3,100 rubles.

In July, products were received at the purchase price excluding VAT in the amount of 37,000 rubles. According to the order of the head of the organization, the accountant must charge a trade margin of 35 percent on all goods. Its amount for goods received in July was 12,950 rubles. (RUB 37,000 x 35%).