How to calculate percentage of gross profit. The company's total profit was

Only its positive result can indicate that the company is successfully growing and developing. That is why it is important to be able to correctly calculate the net profit.

Net profit is considered the basis, implying the long-term development of the company. It reflects the financial condition of the company, its competitiveness, solvency. Net profit is the final part of income that remains after all deductions: for taxes, salaries, purchase of equipment, rent and other expenses.

Thanks to the results of net profit, it becomes possible to assess the state of the organization, find out how much it is possible to increase / decrease the turnover, how much money can be invested in the further development of the enterprise.

Important! If the organization has large debts, then the calculated net profit will be considered a loss, which will reflect the extent to which it is possible to cover the existing debt to the creditor.

Net profit and its calculation (video)

How to calculate net income correctly

In order to find out the net profit, you do not need to bother with complex formulas and calculations. In fact, everything is much simpler than it seems. Relatively speaking, in order to find out the net profit, it is necessary to add up all income and expenses separately, then subtract the amount of expenses from the income amount. Subtract tax from the resulting amount. Here is your net profit.

Let's take a simple example.

For example, you decide to become an individual entrepreneur and sell laptops via the Internet. For 3 months of work, the following financial result has developed:

Now we count:

480,000 (income) - 400,000 (expense) - tax % = Net Profit

In this calculation, everything is simple and there is nothing complicated. Based on the results, it can be understood that the individual entrepreneur has remained in the black and has income that he can spend on his own needs or invest in the development of his online store.

But with large organizations and enterprises, it is much more difficult to calculate this type of profit. It is necessary first of all to calculate the components of income and expenses, and only then look for the PE (net profit).

There are several options for formulas for calculating net profit. They look different, but the meaning and result remains the same - it is necessary to add up all income and expenses separately, then subtract the amount of expenses from the amount of income, and deduct tax from the resulting amount.

Basic (expanded) formula:

PE \u003d FP + OP + VP - N, where

PE - net profit;

FP - financial profit. Calculated as follows: (financial income minus financial expenses);

OP - . Calculated as follows: (operating income minus operating expenses);

H - tax percentage (according to the law).

For example, consider the situation:

Firm "My company" calculation of net profit for 2016:

Calculation of gross profit based on table data:

2450000-1256000=1194000

Our financial profit is:

260000-10000=250000

Operating profit:

300000-200000=100000

(250000+1194000)*20%=288800

250000+1194000-288800=1155200

Net profit analysis methods

There are two effective methods for analyzing net income.

Factor analysis of profit

The main point in this analysis is to identify the causes and their impact on the change in profit in rubles. They are internal and external.

External factors include:

• depreciation of money;
• changes in laws;
• natural conditions;
• change in the terms of delivery of raw materials;
• demand structure;
• transport tariffs;
• increase in electricity tariffs;
• rising prices for raw materials;
• the state of the level of competition;
• political regulation and relations.

Internal factors include:

• reduction/increase in the number of employees;
• rent growth;
• change in the structure of output;
• reduction/growth of products (or services);
• changes in product prices;
• amount of taxes.

Factors affecting the state of profit:

• price (for a product or service);
• cost price;
• selling and administrative expenses.

Stages of the FA:

1. Choice of main factors.
2. Systematization and classification.
3. Relationship modeling.
4. Calculation and evaluation of the influence of all factors.

Factor analysis can be performed using the following formula:

∆CHP = ∆V + ∆SS + ∆CR + ∆UR + ∆PD + ∆PR – ∆SNP, where

∆ is a sign meaning "change";

PE - net profit;

B - revenue;

CC - cost;

SNP - current income tax;

CR - commercial expenses;

SD - administrative expenses;

PD - other income;

PR - other expenses.

Conducting statistical analysis of profits

The main tasks of the statistical analysis of net profit can be considered:

• Analysis of the structure and initial volume of profit formation.
• The study of financial relations.
• Evaluation of directions for the use of funds.
• Analysis and dynamics of profit.
• Study of the financial stability of the enterprise.
• Analysis of the dynamics of the total amount of BP.
• Index analysis of the influence of factors on the volume of profit.
• Analysis of the BP structure.

Profitability analysis

To determine the financial condition of the organization and evaluate its profitability and payback, it is necessary to analyze the profitability. It reflects the entire efficiency of the use of enterprise resources: monetary, material, production, etc.

Using an example, we will analyze the profitability analysis of a fictitious car service LLC Optima-Service:

Table 1 - Analysis of the composition and dynamics of profits of Optima-Service LLC for 2010-2012

Based on the initial data presented in Table 2, we will calculate the profitability of Optima-Service LLC for 2010–2012.

Table 2 - Initial data for calculating the profitability of Optima-Service LLC for 2010–2012

Table 3 - Calculation of profitability of Optima-Service LLC for 2010-2012

Calculated profitability indicators of Optima-Service LLC for 2010–2012 for the purposes of analysis, we summarize in table 4.

Table 4 - Analysis of the profitability of Optima-Service LLC for 2010–2012

Based on the results, we see that in 2012, in comparison with 2010, there is an increase in the profitability of Optima-Service.

Note: In calculations, it is important to take into account every comma and unit. Otherwise, you risk getting incorrect results. Therefore, it is necessary to double-check and recalculate all calculations.

Enterprise profitability, calculations (video)

In the video below, the specialist speaks in a competent and accessible language about the profitability of the enterprise and makes calculations.

Distribution of net profit

The procedure for distribution of profits is regulated by the charter of the enterprise and is divided according to the distributed shares of participants.

For a specific distribution of net profit, it is necessary first of all, and only after a general decision has been made, to pay sums of money to each of the participants.

If there is only one participant (for example, an individual entrepreneur), then he himself decides where and how the income from net profit will be realized.

The net profit indicator helps to determine the level of profitability of the enterprise, efficiency and profitability for a selected period of time (per month, quarter, year). But he cannot predict the future state of the firm. It is important to choose the right strategy for the development of the enterprise, since this factor will significantly affect the level of net profit.

Goods received at purchase price, rub. Trade margin,% Markup amount, rub. Revenue from the sale of goods, rub. Selling expenses, rub. Goods of group 1 4600 12 100 39 4719 16 800 3000 Goods of group 2 7900 24 900 26 6474 33 200 Total: 12 500 37 000 11 193 50 000 / (100 + TH); 39% / (100 + 39) = 28.057%. For group 2 goods: PH = TN / (100 + TN); 26% / (100 + 26) = 20.635%. Gross income (the amount of realized trade margin) will be equal to: (16,800 rubles x 28.057% + 33,200 rubles x 20.635%) / 100 = 11,564 rubles. In the accounting of the company, it is necessary to draw up the following entries: Debit 50 Credit 90-1 - 50,000 rubles. - reflected the proceeds from the sale of goods; Debit 90-3 Credit 68 - 7627 rubles. - reflected the amount of VAT; Debit 90-2 Credit 42 (reversal) - 11564 rubles.

Sales Profit Formula

Attention

Profitability - the amount of profit in percentage terms, which the organization extracts in relation to costs. Profitability is calculated by dividing net profit by total revenue and multiplied by 100%. An indicator of 8-10% is considered normal. With a lower value of the organization's profitability, you need to think about measures to increase it.

How to calculate the net profit of the organization?

Important

Calculation of gross profit: Вpr \u003d VO - СbstWhere, Сbst - the cost of selling products; In - the amount of revenue. If all other expenses and taxes are deducted from the profit value, the net profit will come out. An example of using the sales profit formula.

Four ways to calculate profit

Info

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

How to Calculate Return on Profit

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 using any of these methods (with the exception of the average percentage method). However, do not forget about possible deviations of the purchase price in accounting and tax accounting.
For example, in accounting, interest on a loan is included in the cost of goods. For tax accounting, such interest is included in non-operating expenses. With the method of determining the margin on the average percentage, the purchase price of the 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 the profit of the enterprise and its types

Suppose a depositor placed 1,000 rubles on a deposit in a bank at 6% per annum. Determine how much will be accumulated over two years if interest is accrued according to a complex scheme 1000+60=1060 rubles=1000×(1+0.06) If you do not withdraw money from the account, but leave it until the 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 The following formula is used to calculate compound interest: FVn=CVo×FVIF(r,n)=CVo×(1+r)^n will be equal to one monetary 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 using any of these methods (with the exception of the average percentage method). However, do not forget about possible deviations of the purchase price in accounting and tax accounting.
For example, in accounting, interest on a loan is included in the cost of goods. For tax accounting, such interest is included in non-operating expenses. With the method of determining the margin on the average percentage, the purchase price of the 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 margin in accounting, all data are averaged, and in tax accounting, the 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. It is only necessary to “lay” the value of the expected profit into the commodity margin. But the achievement of the desired result largely depends on which method of calculating this allowance will be chosen. Four Rules Small shops and stalls usually determine the sales margin by calculation - "manually", since not everyone can afford expensive software. Back in 1996, Roskomtorg, with its letter dated July 10, 1996 No. 1-794 / 32-5, approved the “Methodological recommendations for accounting and processing operations for receiving, storing and dispensing goods in trade organizations”. In them, the committee proposed several options for calculating the realized trade margin: by total turnover; according to the range of goods turnover; by average percentage; according to the assortment of the rest of the goods.

How to calculate profit 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 of goods sold or service Profit / loss on sales (sales) = gross profit - costs * costs in this case - selling and management expenses Profit / loss before tax = profit on sales ± operating income and expenses ± non-operating income and expenses.

• line 2410 - the amount of income tax.

The data for this method of calculation must be taken from the income statement. Calculation example. Let's assume that the financial statements of LLC "Enterprise" contain the following data: Indicator Line 2015 (thousand rubles) Revenue 2110 150 Cost price 2120 60 Commercial costs 2210 15 Management costs 2220 20 profit 2410 11.1 Net profit will be:

• (150 - (60 + 15 + 20) + 2 - 1.5) - 11.1 \u003d 44.4 thousand rubles.
• 55.5 - 11.1 \u003d 44.4 thousand rubles.

General formulas for calculating profit.

Gross profit = revenue - the cost of goods sold or services sold

Profit / loss from sales (sales) = gross profit - costs
*costs in this case - selling and management costs

Profit / loss before tax= sales profit ± operating income and expenses ± non-operating income and expenses.

Net income (loss = revenue - cost of goods - expenses (administrative and commercial) - other expenses - taxes

Forex. Profit/cost calculator.

On Forex and other trading exchanges, profit/loss will be considered the number of points earned/lost, costs - spread and swap.

number of points - the number of points won
number of transactions - the total number of concluded transactions

This calculator uses 4-digit quotes and a fixed lot

For a quick count of points and the number of transactions, we use account monitoring.
For example: a trader made 100 transactions, currency GBPJPY, spread 7 points, working fixed lot - 1, swap about -50$ amount (for all transactions),
there were profitable and unprofitable transactions, as a result, the trader earned 100 points.
we get: income $ 8050, net income $ 950, costs $ 7050, profit to cost ratio 11.88% / 88.13%, that is, the trader gives almost all the profit to the broker!

The trader must draw the appropriate conclusions.
The calculator is designed for a superficial evaluation of transactions. The calculator does not take into account the difference in the price of one point for different currency pairs (in this example, for the GBPJPY currency pair, the price of one point with a volume of 1 lot is $12.61, and in the example $10). Also, the calculator does not provide the ability to calculate when trading with different volumes and when trading several currency pairs with different spreads. In such cases, you can enter average values, but the calculation error will increase.

Accountants. Four ways to calculate profit.

Nuances of calculation in practice (+ examples):

The same percentage for the entire range

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

The accountant must apply the formula that is given in the document:

VD \u003d T x PH / 100,

where T is the total turnover; РН - estimated trade markup.

The trade markup is calculated according to a different formula:

PH \u003d TH / (100 + TH).

In this case: TN - trade markup in percent. Turnover is understood as the total amount of revenue.
example :
In LLC Biryusa, the balance of goods at the sale value (balance on account 41) as of July 1 amounted to 12,500 rubles. The trade margin on the balance of goods as of July 1 (balance on account 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 for all goods. Its size for goods received in July amounted to 12,950 rubles. (37,000 rubles x 35%). The company received 51,000 rubles from sales in July (including VAT - 7,780 rubles). Selling expenses - 5000 rubles.

Calculate the realized trade margin using the formula РН = ТН / (100 + ТН):

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

Gross income will be:

HP = T x PH / 100

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

In accounting, you need to make the following entries:

Debit 50 Credit 90-1

- 51,000 rubles. - reflected the proceeds from the sale of goods;

Debit 90-3 Credit 68

- 13,222 rubles - the amount of the trade margin on goods sold was written off;

Debit 90-2 Credit 41

- 51,000 rubles - the sale price of goods sold was written off;

Debit 90-2 Credit 44

- 5000 rubles - written off sales expenses;

Debit 90-9 Credit 99

- 442 rubles. (51,000 rubles - 7,780 rubles - (-13,222 rubles) - 51,000 rubles - 5,000 rubles) - profit from the sale.

Each product has its own percentage

This option is needed for those who have different markups for different groups of goods. The difficulty here is as follows, each of the groups includes products with the same margin, so it is necessary to keep a mandatory record of turnover. Gross income (VD) in this case is determined by the following formula:
HP = (T1 x RH + T2 x RH + ... + Tn x RH) / 100,
where T is the turnover and PH is the estimated trade markup for groups of goods.
example:
The accountant of Biryusa LLC has the following data:
Small shops and stalls usually determine the trade margin by calculation - "manually", since not every one of them can afford expensive software. Back in 1996, Roskomtorg, with its letter dated July 10, 1996 No. 1-794 / 32-5, approved the “Methodological recommendations for accounting and processing operations for receiving, storing and dispensing goods in trade organizations”. In them, the committee proposed several options for calculating the realized trade margin: by total turnover; according to the range of goods turnover; by average percentage; according to the assortment of the rest of the goods. The experts of the Moscow Accountant magazine examined these methods in more detail. The method of calculating gross income for 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 set, and then the margin. The accountant must apply the formula that is given in the document: VD \u003d T x PH / 100, where T is the total turnover; РН - estimated trade markup. The trade markup is calculated according to a different formula: РН = ТН / (100 + ТН). In this case: TN - trade markup in percent. Turnover is understood as the total amount of revenue. Example 1 In Biryusa LLC, the balance of goods at the sale value (balance on account 41) as of July 1 amounted to 12,500 rubles. The trade margin on the balance of goods as of July 1 (balance on account 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 for all goods. Its size for goods received in July amounted to 12,950 rubles. (37,000 rubles x 35%). The company received 51,000 rubles from sales in July (including VAT - 7,780 rubles). Selling expenses - 5000 rubles. Calculate the realized trade margin using the formula РН = ТН / (100 + ТН): 35% / (100 + 35%) = 25.926%. Gross income will be equal to: VD \u003d T x PH / 100 51 000 rubles. x 25.926% / 100% = 13,222 rubles. In accounting, the following entries must be made: Debit 50 Credit 90-1 - 51,000 rubles. - reflected the proceeds from the sale of goods; Debit 90-3 Credit 68 - 7780 rubles. - reflected the amount of VAT; Debit 90-2 Credit 42 (reversal) - 13,222 rubles - the amount of the trade margin on goods sold was written off; Debit 90-2 Credit 41 - 51,000 rubles - written off the sale price of goods sold; Debit 90-2 Credit 44 - 5000 rubles - written off sales expenses; Debit 90-9 Credit 99 - 442 rubles. (51,000 rubles - 7,780 rubles - (-13,222 rubles) - 51,000 rubles. - 5000 rubles) - profit from the sale. This option is needed for those who have different markups for different groups of goods. The difficulty here is as follows, each of the groups includes products with the same margin, so it is necessary to keep a mandatory record of turnover. Gross income (VD) in this case is determined by the following formula: VD \u003d (T1 x PH + T2 x PH + ... + Tn x PH) / 100, where T is the turnover and PH is the estimated trade markup for groups of goods. Example 2 The accountant of Biryusa LLC has the following data: The balance of goods on July 1, rub. Goods received at purchase price, rub. Trade margin,% Markup amount, rub. Revenue from the sale of goods, rub. Selling expenses, rub.
Goods of group 1 4600 12 100 39 4719 16 800 3000
Group 2 goods 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, the estimated trade markup will be:
PH \u003d TH / (100 + TH);
39% / (100 + 39) = 28,057%.
For group 2 goods:
PH \u003d TH / (100 + TH);
26% / (100 + 26) = 20,635%.
Gross income (the amount of realized trade margin) will be equal to:
(16,800 rubles x 28.057% + 33,200 rubles x 20.635%) / 100 = 11,564 rubles.
In the accounting of the company, it is necessary to draw up the postings:
Debit 50 Credit 90-1
- 50,000 rubles. - reflected the proceeds from the sale of goods;
Debit 90-3 Credit 68
- 7627 rubles. - reflected the amount of VAT;
Debit 90-2 Credit 42 (reversal)
- 11564 rubles. - the amount of the trade margin related to the goods sold has been written off;
Debit 90-2 Credit 41
- 50,000 rubles. - written off the selling price of goods sold;
Debit 90-2 Credit 44
- 3000 rubles. - written off selling expenses;
Debit 90-9 Credit 99
- 937 rubles. (50,000 rubles - 7,627 rubles - (-11,564 rubles) - 50,000 rubles - 3,000 rubles) - profit from the sale.

The simplest margin

The markup on the average percentage can be applied by any firm that takes into account the goods at selling prices. Gross income by average interest is calculated by the formulas:
IA \u003d (T x P) / 100, where P is the average percentage of gross income, T is the turnover.
The average percentage of gross income will be equal to:
P \u003d (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);
TNp - markup on goods received during this time;
TNv - for retired (debit turnover of account 42 "Trade margin" for the reporting period). In this case, disposal is understood as the return of goods to suppliers, write-off of damage, etc.;
OK - balance at the end of the reporting period (account balance 41).
example:
The accountant of Biryusa LLC revealed the balance of goods on July 1 (account balance 41). At a sale price, it amounted to 12,500 rubles. The amount of the trade margin on this balance is 3100 rubles. During the month received at the purchase price of goods for 37,000 rubles (excluding VAT). The mark-up charged 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). Sales expenses - 5000 rubles.
Calculate the realized trade margin as follows. First, find out the average percentage gross income:
P \u003d (TNn + TNp - TNv) / (T + OK) x 100;
(3100 rubles + 12,950 - 0) / (51,000 + 11,450) x 100% \u003d 25.7%.
The amount of gross income (realized trade margin) will be:
(51,000 rubles x 25.7%) / 100% = 13,107 rubles.
In accounting, you need to make postings:
Debit 50 Credit 90-1
- 51,000 rubles. - reflected the proceeds from the sale of goods;
Debit 90-3 Credit 68
- 7780 rubles. - reflected the amount of VAT;
Debit 90-2 Credit 42 (reversal)
- 13,107 rubles. - the amount of the trade margin on the goods sold has been written off;
Debit 90-2 Credit 41
- 51,000 rubles. - written off the sale price;
Debit 90-2 Credit 44
Debit 90-9 Credit 99
- 327 rubles. (51,000 rubles - 7,780 rubles - (-13,107 rubles) - 51,000 rubles - 5,000 rubles) - profit from the sale (financial result).

Let's count what's left

When calculating gross income, according to the assortment of the balance, the accountant needs data on the amount of the trade margin. To obtain this information, it is necessary to keep records of the accrued and realized surcharge for each item of goods. At the end of each month, an inventory is carried out, determining these amounts.
The calculation of gross income for the assortment of the balance of goods is carried out according to the formula:
VD \u003d (TNn + TNp - TNv) - TNk.
The indicators mean the following:
ТНн - trade markup on the balance of goods at the beginning of the reporting period (balance of account 42 "Trade margin");
TNp - trade markup for products received during the reporting period (credit turnover of account 42 "Trade margin" for the reporting period);
TNv - trade markup for retired goods (debit turnover of account 42 "Trade margin");
TNK - markup on the balance at the end of the reporting period.
example:
The amount of the trade margin relating to the balance of goods on July 1 (balance on account 42) is 3,100 rubles. The accrued allowance for products received in July is 12,950 rubles. For a month, the company gained 51,000 rubles from the sale. The markup on the balance of goods at the end of the month according to the inventory data (balance on account 42) is 2050 rubles. Sales expenses - 5000 rubles. Calculate the realized trade margin:
VD \u003d (TNn + TNp - TNv) - TNk;
(3100 rubles + 12,950 - 0) - 2050 \u003d 14,000 rubles.
In accounting, it is necessary to draw up postings:
Debit 50 Credit 90-1
- 51,000 rubles - reflected the proceeds from the sale of goods;
Debit 90-3 Credit 68
- 7780 rubles. - reflected the amount of VAT;
Debit 90-2 Credit 42 (reversal)
- 14,000 rubles. - the amount of the trade margin on the goods sold has been written off;
Debit 90-2 Credit 41
- 51,000 rubles. - written off the sale price of the sold;
Debit 90-2 Credit 44
- 5000 rubles. - written off selling expenses;
Debit 90-9 Credit 99
- 1220 rubles. (51,000 rubles - 7,780 rubles - (-14,000 rubles) - 51,000 rubles - 5,000 rubles) - profit from the sale.

Let's sum 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 using any of these methods (with the exception of the average percentage method). However, do not forget about possible deviations of the purchase price in accounting and tax accounting. For example, in accounting, interest on a loan is included in the cost of goods. For tax accounting, such interest is included in non-operating expenses.
With the method of determining the margin on the average percentage, the purchase price of the 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 margin in accounting, all data are averaged, and in tax accounting, the sales proceeds are reduced by the cost of purchased goods (Article 268 of the Tax Code). The latter is determined in accordance with the accounting policy.

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

Depending on the calculation method used, profitability is divided into several categories. The most significant coefficient in the world of business is the income from the sale of 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, it is calculated, what situations can influence it, in terms of volumes.

Scope of application

Profit from sales is the final indicator of the trading activity of the company.

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

Information sources for profit analysis:

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

By itself, the profit indicator 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 past 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, having 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 activities gained 150 thousand rubles. Consequently, the profit indicator increased by fifty thousand rubles, or by thirty-three percent. Answering the previously posed question, the company was able to show more effective results for the past audit.

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

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How to calculate profit from sales?

In the process of calculating the profit of entrepreneurial activity, 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 the costs (required to sell and create products) and the cash flow.

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

1. Profit from the sale of products - the formula: Prpr \u003d Vpr - UR - KR. Where, KR, UR - commercial and administrative waste; Vpr - the level of gross profit; Ppr - income from the activities of the company.
2. The formula for calculating the company's gross profit: Vpr = VO - Sbst. Where, Сbst is the cost of selling products; In - the amount of revenue.

Example of using the sales profit formula

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

Vo \u003d 2000 * 5000 \u003d 10,000,000 rubles.

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

Cost price \u003d 2000 * 3300 \u003d 6,600,000 rubles.

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

Determine the level of gross profit:

Prv \u003d 10,000,000 - 6,600,000 \u003d 3,400,000 rubles.

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

Prpr \u003d 3,400,000 - 840,500 - 1,450,500 \u003d 1,109,000 rubles.

If all other lines of expenses and tax deductions are subtracted from the profit indicator, then you get net income.

What affects the volume of goods sold?

There are two key categories that affect a company's profits: external and internal.

• The level of sale of goods. In the case of an increase in sales of goods with a high rate of profitability, the profit rate will increase. If you increase sales of goods with a low level of profitability, then the profit margin will decrease.
• The structure of the proposed assortment of goods. The dependency thread is the same as in the case of volume;
• The cost of the goods or services offered. Directly proportional relationship. If the cost of the offered product increases, the profit increases, and vice versa.
• Cost price. In the process of increasing the level of the cost of goods - profit falls, with a decrease in the level of cost - increases.
• Business expenses. The dependency thread is exactly the same as in the case of cost.

It should be noted that each enterprise has a full range of tools aimed at the in-line regulation of the above factors.

External reasons include the state of the market situation in which the sale of a service / product takes place. No company in the world is able to have a significant impact on such factors.

External causes include:

1. Depreciation rate.
2. State regulation.
3. Conditions and situations of a natural nature.
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 goods, 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 price, as well as the final volume of goods sold.

Ways to increase the profit ratio

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

In particular:

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

The level of income received by the company is directly dependent on the volume of goods sold, many managers favor the idea of ​​simply increasing volumes. To effectively implement this approach, it is necessary to conduct the highest quality analysis, determine which products are most in demand among end users, and more importantly, how beneficial they are for the company itself.

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

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

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

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

Other, no less effective ways to increase the company's profitability are the automation of the production process, the introduction of new technologies, 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.

For a qualitative calculation of future profit, it is important to know at what price it will be sold to the end consumer, what 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 are used).

1. Calculation of return on sales by net income (ROM): ROM = (revenue 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 of profit from sales. Calculation formula: P \u003d K * (C - C). Where, K - the volume of goods sold; C - the cost of production; C - the cost of production, with the subsequent sale of the service / product.

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

Conclusion

Calculation and analysis of the level of profitability of the company is a key element of business management. In small firms, such work does not take much money and time, and the manager himself can carry out the simplest calculation of the company's profit. But with a rigorous approach, positive changes will manifest themselves immediately, in the form of increased income and levels of efficiency.

Related video

Sales profit

The main goal of any entrepreneurial activity is to get the maximum with minimal time and resources. That is why it is important to look for ways to increase profitability and profitability from sales. In order for the data obtained to be as relevant as possible, you should understand the main factors that affect the key ones.

The possible amount of monetary benefit from is a key indicator in any, because it can be used to determine whether its creator will be beneficial, otherwise it makes no sense to start production and sales if they do not bring the desired result.

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

It also helps to solve such problems:

• reduce commercial and administrative costs,
• reduce or eliminate unprofitable goods from production,
• amend the business plan
• maximize sales.

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

Profit Lever

This method consists in 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: Profit Leverage Ratio = Marginal Profit/Total Profit.

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

Enterprise Profit Factors

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

• unit cost 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 price - a low indicator increases the level
• external factors are conditions in the sales market that do not depend on the actions of the company;
• market conditions - the level of supply and demand for a particular product;
• economic climate in the country;
• the cost of raw materials (in the case of own production);
• the amount of regular payments and deductions (payments on loans, debts, etc.);
• natural factors affecting the production and sales process;
• force majeure circumstances that prevent the timely release or delivery of goods;
• state policy regarding - the amount of taxes, restrictions, fines, benefits, etc.

All these reasons are interconnected and influence each other. For example, reducing costs and raising the price of a product can have the opposite effect: instead of increasing, 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

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

The most accessible way of such a calculation is taking into account profitability. Knowing the profitability ratio, you can start calculating profitability:

• P \u003d B * C * P, where B is the number of products manufactured in the planned period, C is the price at which one unit of goods is sold, R is the profitability of this product as a percentage.

Ways to improve performance

Increasing profit indicators

There are two ways to increase your profit margin: increase sales or decrease sales.

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

More often there is a situation when there is no demand for a product that is profitable in terms of profitability - in this case, it is worth looking for additional ways to sell:

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

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

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

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