Accounting, tax accounting - The process is quite simple, but having a number of subtleties. There are some parameters to pay attention to which should be especially much.
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First of all it concerns balance Profit. Since this profit is verified by tax services in the first place. It is the sum of all enterprise's income.
Moreover, not only from the sale of any real goods, but also from the provision of services, lease. It is important to work out in advance the question.
This profit is used to calculate tax fees Pay that will need to be necessary. As a base. There are certain details of the balance sheet profit.
It is important to note that the presence of errors can cause problems with state regulatory authorities. Tax Services Can perceive errors as an attempt to hide part of the income.
Total moments
Gross, increasing profits from sales of products, goods and conducting activities are summed up and formed balanced.
This indicator is one of the main points that makes it possible to establish the fact of the efficiency of the enterprise.
All such moments are reflected in special financial statements. The economic entity can be anyone.
Today for all without exception legal entities Reporting is strictly necessary. It is the successful activity that is one of the indicators of profitability.
When calculating the balance profit accounts for a sufficiently large number of different data at the same time.
Including certain types of expenses. It is important to determine some important parameters in advance before going. For example, this concerns the cost of products.
What it is
It is important to note that the profit at the enterprise can actually be obtained in various ways. This is not only the sale of goods, the implementation of various kinds of activity. But also other.
The term "Balance Profit" itself is the sum of the following parameters in the enterprise:
- profits;
- income;
- losses.
In fact, the balance profit involves keeping accounting for all without exceptions and identify the final amount of the company's profitability.
The use of the term under consideration is determined by the final financial result.
At the end of the year, a special balance is necessarily formed, which includes a set of data. It is for this that the calculation procedure is carried out.
Main elements
Balance profit of the enterprise is defined as a set of a number of parameters. The calculation should be carried out strictly in accordance with the regulations adopted in federal legislation.
Otherwise, errors can be made. If proper experience in the calculation of the relevant parameters for a number of reasons is missing - it is possible simply to contact the company engaged in.
At the same time, the calculation process itself is relatively simple. Balance profit itself includes only three main elements, component:
Part of the balance sheet profit remaining at the disposal of the enterprise can be accepted for various needs. In general, the issue is not affected throughout the year.
The main purpose of the calculation result is the formation of relevant reporting. At the end of the year, in various regions in different period time, it will be necessary to compile and submit a declaration.
Today the process is as a whole automated. But it is best to get acquainted with the formula used in this case.
This will allow you to prevent many difficult moments, difficulties. Accuracy, the accuracy of the calculation will allow to avoid many problem points. It is important to work out in advance the question.
Normative base
There is a sufficiently large number of diverse legislation that determine the process of drawing up balance, as well as accounting reporting.
The main legislative norm is this document determines all moments related to the formation of accounting reporting.
All goals, as well as the main directions of regulation of the NAP data are determined.
It is important to note that the appropriate legislative document defines the main directions for regulating the accounting of this type.
All such moments are reflected directly in. A complete list of all accounting objects, as well as data, which is taken into account when determining the balance profit, is announced in.
It should be noted the need to follow the corresponding NAP. Otherwise, the problem with government regulatory authorities will actually be inevitable.
Moreover, the presence of violations practically automatically implies some fines. Check is carried out by tax inspectorate only with serious grounds.
For example, an enterprise for some reason decided to go bankrupt or executed. This moment It is best to disassemble in advance. It is important to prepare in advance for this kind of checks.
It is especially important to note that there are a number of specific documentation, which should be drawn up in the formation of accounting reporting.
Again, the question is in detail in detail in special NAPs. It is installed. Knowledge of the norms of legislation will allow preventing many different difficulties, complex moments.
First of all it is certainly not assumption typical mistakes When calculating balance valueas well as other parameters.
The presence of errors can be a serious problem. First of all, for managers, accountants and others.
It is necessary to carry out internal control over the registration of documentation. This question is also regulated by the legislation.
Such is. It is important to notice that the design algorithm can be implemented in different ways.
There is an extensive list of specialized fully automated programs that allow you to minimize the fact of the assumption of any errors.
Nevertheless, the head, the accountant should be dealt with the formula used to calculate in a similar case.
Knowledge legislative norms Also allow preventing various problems, complex moments. And also to protect your own rights.
Balance profit of the company
Analysis financial activities In many cases implies an independent calculation of the balance sheet profit.
Often, the procedure is accomplished by the head for any personal goals, the implementation of which is required inside the enterprise.
The concept contains a combination different parameters Enterprise activities. Also included in relevant profits. It is important will be the question to pre-disassemble.
To the main issues, to work out which you need to start computing, the following belongs:
- calculation formula;
- examples of calculations;
- which tax is charged;
- what is its profitability.
Formula of calculation
Despite the full automation of the calculations, it is important to independently deal with the manual formula for calculating the balance profit.
This will help avoid mistakes, and also independently do data verification. For 2019, the standard formula is used to determine the balance sheet profit.
It looks like this:
Nonealization profits can be obtained if certain operating activities are carried out. Installed a special form of maintaining such reporting.
It is important to note that with all the intricacies of the process should be understood in advance. Nainalization is a profit before tax in certain cases.
Each component, the formula variable must be disassembled in advance. Usually the greatest part The profits under consideration may be obtained from the sale of main production goods.
Received Implementation Profit different workThe provision of a number of services implies exactly the "net income".
Such is created accordingly in the enterprise. It is important to notice that all other remaining variables determine the distribution of previously available income.
In turn, the process of calculating profits from performing various works, as well as the provision of services is carried out fully similarly.
Any differences are actually missing. For an example in various construction enterprises, revenue simply reflects the value of all sorts of end objects.
Video: equity - retained earnings
After graduating from themselves construction work. The definition of this moment is carried out by the relevant reporting documents. Reflects information in the string of form No. 2.
Examples of calculations
Exercise with the expectation best on a simple example.
OJSC "Beta" for the first quarter of 2016 showed the following results of activity:
The process of calculating gross profits includes the following steps:
How tax is charged
After calculating the balance profit, a certain tax burden is charged. It is important to note that insurance contributions included in the cost.
Accepted to account as a certain part. Exterminated from the balance profit. The amount of income tax in this case will be 20%.
It is also important to note that a variety of federal, territorial fees can be added to them.
What is its profitability
The process of calculating the amount of profitability on carrying profit is carried out by the standard way.
Profit is one of the main indicators of the effectiveness of the enterprise, which has a direct impact on budget formation. The company receives a profit by performing various activities. Balance profit shows the final result of the financial activity of the company.
Accounting balance form
The form of an accounting balance indicates the cost of assets and liabilities of the enterprise for the time period of interest. Also, the balance contains information on the profitability of the organization.
IN accounting balance The list of what the owner of the enterprise has
- Material values;
- Reserves;
- Investment;
- Financial capital.
The balance sheet is important for both managers and employees of the analytics department. Thanks to him, an action plan is drawn up for a short or long period of time.
Balance sections:
- Reporting, the financial activity of the enterprise consisting of several parts:
- Assets unfounded in circulation;
- Assets in circulation.
- The passive in which the sources of profit of the enterprise are indicated:
- Financial funds and reserves;
- Obligations designed for long and short period of time.
The amount of liabilities and assets in the balance sheet should coincide.
Filling an accounting balance
- When compiling accounting form № 1 You must fill out all the lineswhich on legal grounds may be changed by the enterprise.
- Fill in all lines in the status data assets table budget organization, It is necessary to find the amounts of the first and second section of the balance, which are obtained as a result of the ordered addition of the remaining lines. As a result, the final value will be obtained.
- Table of liabilities is filled in a similar way.
The value of the first partition of the Table "Capital and Attachments" is the addition of lines of its subgroup (from 311 to 319).
It is important that when drawing up a carrying table, the value of each row exactly corresponded to its indicator, and in all these lines there were financial enrollments
If the amount of the indicator turned out to be zero, it is necessary to write an explanation. Often all the data are indicated in numbers and exceed thousands of rubles.
In the case of the company's possessions by means of millions, it is permissible to not indicate the six last digits, but simply designate a number of millions of rubles in the name of the column.
The concept of book profits of the enterprise
Balance profitit is a total amount of profit (loss) of the enterprise from the sale of goods and income (loss), which is not related to preferential activity earned during a certain period of time and specified in foreign financial reports.
Calculation of the balance sheet profit of the enterprise
Enterprises are carried out by substituting numerical values \u200b\u200bof indicators in the formula.
Balance profit calculation formula:
BP \u003d PRP + PPR + air defense
BP - Balance Profit (loss);
APP - profit received from the sale of goods;
PPR - profits from other sales;
Air defense - profit from non-engine operations.
The loss is made to indicate the sign "-". The profit received from sales is the difference between income (payment of taxes is not taken into account) and the cost of activity aimed at manufacturing products.
Specifying the cost more than the amount of revenue can have negative consequences and lead to losses. The income is calculated by the addition of finished finances in cash or the bank account of the company.
Counting costs for the production of goods (materials, raw materials, salary workers, and so on).
Indicators of the balance sheet profit of the enterprise
Revenue growth opens up a lot of new opportunities for the enterprise and increases the level of activity with partners. The salary of the owner of the enterprise and its managers depends on profits, as well as profitability different foundations, advanced capital and shares.
In order to be able to control the receipt of profit, you need to understand what it is formed, to identify, which affects its growth or decline.
Profit from sales
Under the difference between the income received from the sale of goods (not taking into account taxes) and the costs that have been making and implement this product itself.
Most of the income, the company receives, implementing products. Thus, the more products it will be implemented, the more profit will be.
Factors affecting the change in profit amount:
- Change in the amount of products manufactured. If the volume of products produced decreases, the income of the enterprise also becomes less. And vice versa, the more production, the higher the profit.
- The volume of the product being implemented.
- Changes in the cost of production. The low cost of the goods entails a high level of sales, the company's profit increases accordingly.
Profit from the implementation of fixed assets
Profit from the sale of fixed assets -this is the difference between the initial and selling price of funds and property enlarged on inflation.
For residual value, property wear is determined:
- Intangible assets;
- Fixed assets;
- Property that does not have much value.
The initial value is calculated on the rest of the property, it also includes the cost of production, delivery, implementation, and so on.
During operation, fixed assets have a property to wear out.
Groups of fixed assets:
- Funds involved in the production process;
- Funds, inconsistent participation in the production process but already providing the work of the enterprise.
Main fundments are:
- Active - providing a direct impact on the subject of labor.
- Passive - ensuring the conditions for stable operation of the enterprise.
One of the main indicators of the efficiency of the company is the balance profit. The magnitude of this indicator is able to answer the question of the efficiency of the organization at a certain period of time.
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Balance (Total) Profit - The total indicator of all types of profit of the enterprise (from its main activity, that is, the activity that is attributed to their constituent documents or in the enterprise registration document, as well as on other types of profits that have a non-permanent nature. CONTENT GOES HERE
The total profit includes the amount of profits from the following activities of the enterprise:
- From the main work of the companywhich is spelled out in statutory documents.
- From income from investments in other enterprises, stocks, deposits and other financial transactions.
- From rental properties or movable propertyowned by the organization or from its sale.
- From any other activitypermitted by the law, which is maintained by the company and receives income during a certain reporting period.
For each of the above activities, legal or individual It can get both profit and loss. This should be taken into account when calculating the general indicator.
The main task of determining the balance profit in general and its individual composite is a further analysis of this indicator. It determines how effectively the organization is working in dynamics.
Analysis of this indicator should include answers to the following questions and clarify the following nuances:
- There must be a comparison with similar indicators For previous periods: previous quarter, month, year, similar quarter of last reporting year, etc. During such a comparative analysis, the nature of the dynamics of profit fluctuations is revealed. Getting a forecast for the future.
- Must be spent comparative analysis obtained numbers with planned. This will identify what deviations of the desired result from the real one.
- When comparing all new numbers with numbers for previous periods And with scheduled indicators, it is worth a member of inflation processes and force majeure situations.
Analysis of the overall profit for all the above items is carried out by an organization with several goals.
They include the following items:
- Definition of deviations Real and alleged results of the company. As far as this value has changed by relations to past periods.
- Forecast definitions For the future in the work of the enterprise, compiling planned indicators.
- Efficiency of fixed assets and justification of all costs.
- Revealing reserves or receiving additional, not the main income in the future.
- Determination of the reasons for profit vibration compared with previous periods, identifying the most favorable conditions, season for maintaining the main activity of the enterprise.
As already noted above, the carrying profit consists of several indicators.
These include three other indicators that are grouped by the following features:
- Profit / loss, obtained by the Organization for maintaining the main activityThat is, for the sale of goods, the fulfillment of paid works and services.
- Profit / loss from operating activities (Monetary investments in various financial instruments).
- Profit / loss from all other transactions, implementations and operations related to the assets of the organization.
The biggest indicator is the one that depends on the implementation of the main product or service of the enterprise. In some periods, this may be the only indicator that determines the balance profit. In this case, the rest will be zero.
Formula of calculation
There is a single formula for determining the enterprise's balance sheet profit for the current period. It should be used to calculate this indicator.
General form
The formula for calculating the general or balance profit is as follows:
- PB \u003d PR + PP + air defense (1);
- Pr \u003d VD- (ZPR + H) (2);
- PP \u003d vp (PP + OS) (3);
Based on the formula (2) and (3), it is possible to submit formula (1) as follows:
- PB \u003d (VD- (SRR + H)) + (BR- (PP + OS)) + air defense (4);
Decoding
- PB- This is a balance profit.
- ETC- This is a profit from the main implementation of products and services.
- WED - Gross (i.e., total) income.
- N. - All accrued and paid taxes.
- ZPR- These are the cost of production or to implement. Ideally, this.
- PP - ... from other realization, that is, from transactions related to the assets of the enterprise, but not related to the main activity of the enterprise. It can be the main funds, some materials or raw materials not used in production.
- BP - This is the amount obtained as a result of transactions with the assets of the organization.
- Pp. - Costs for the transaction with assets.
- OS. - this is residual value. For fixed assets, it is calculated by subtracting from the initial value of wear value.
- PVA - Profit from non-engineering operations (i.e., from banking operations, investments in stocks, options, etc.).
Example counting
Enterprise A is engaged in the production and sale of bicycles. From 01/01/2015 to 03/01/2015, the company received a total income from its main activity in the amount of 100 thousand. In addition, for the same period, one machine was sold in the amount of 50 thousand. The costs of its transportation amounted to 1.5 thousand production costs amounted to 58 thousand, and the sum of all taxes - 9.5 thousand. Profit from capital investments in stocks amounted to 15 thousand in this period.
Balance profit for the 1st quarter of 2015 \u003d (100 -58-9.5) + (50-1.5) + 15 \u003d 96 thousand.
Accordingly, it can be concluded that for the first quarter of 2015, the company received a profit in the amount of 96 thousand.
Factors affecting the amount of book profits
On the size of the balance sheet, that is, a number of factors affect the total profit. They are classified according to different signs and are divided into internal and external, industrial and non-production.
The most essential among the internal are the following factors:
- How competitive products Or organization of organization on the market on which it is represented.
- How efficiently all the power is involved Enterprises for production or enterprise.
- How competent employees in fulfilling your work.
- Cost price Products.
The most important external factors are considered:
- Relevance This or that products for certain locality, season, etc.
- Prices for similar products or services of other enterprises and manufacturers. Price and quality ratios. Prices for interchangeable goods or services.
- Natural and weather conditions Region.
- Laws, norms, acts, tax rates, contributions associated with certain types of activities or with a certain region of finding an enterprise.
- Inflation processes.
When considering internal factors affecting the magnitude of the profit of the enterprise, they can be divided into industrial and non-productive.
Among the factors of a production nature there are two more subtypes:
- The first are associated with the magnitude of the profit Through the amount of products produced. They are called extensive.
- The second is associated with the amount of profit Through product quality. They are called intense.
These two factors can be considered as two income increases. The first is to increase the units produced. The second is in improving the quality of products, production, labor, etc.
Differences from other species
In addition, the balance sheet profit exists a few more types of profits:
- Operating profitis determined by the difference between common amount Revenues from the main activity and costs of operational nature. These are costs for depreciation, rent and other current costs.
- Gross profitis the difference between the total income from the sale of goods, works and services and the cost of their production and execution. Does not exclude taxes.
- Margin profitis determined by the difference between the revenue from the sale of goods, services and costs of an alternating nature.
Such costs include:
- costs for materials and raw materials;
- fuel costs;
- on utilities;
- salary of employees;
Net profit - This is what remains from the company, after payment of income tax from the balance profit. It is calculated last.
Failing taxes is mandatory for any enterprise. The basis for the proper payment of taxes becomes a balance profit. Wrong calculation will lead to losses and a decrease in the net profit of the company. In other words, the incorrect amount of carrying profit will lead to a decrease in the effectiveness of the organization's functioning.
Balance profit - what it is
This indicator also refers to the profit before tax. Balance profit is important for the enterprise, because It is on it that the entire totality of taxes is charged (with the exception of insurance premiums). In the case of incorrectly calculating this type of profit, the organization may incur damages in the form of fines or deferred tax assets.
Balance profit characterizes the income of the company after the deduction of all organizational costs and before paying the tax burden. Profit before tax is basic indicatorreflecting the financial result of both the main and other activities.
Balance profit calculation formula
Balance profit is calculated based on the data report on financial results. To calculate the values \u200b\u200bof the revenue, the cost of full, other income and consumption are necessary.
General formula for calculating
BP \u003d TR - TC - OE + ORwhere 
TR (Total Revenue) - revenue, rub.;
TC (Total Cost) - Cost Complete, rub.;
Also carrying profit can be found on the formula of the gross profit and other expenses with the addition of other income.
BP \u003d GP - CE - ME - OE + ORwhere
BP (Balance Profit) - Balance Profit, Rub.;
GP (Gross Profit) - gross profit, rub.;
CE (Commercial Expenses) - commercial expenses, rub.;
Me (Management Expenses) - management expenses, rub.;
OE (Other Expenses) - other expenses, rub.;
OR (Other Revenue) - other income, rub.
Balance calculation formula
For calculation purposes, the report on financial results is taken. The formula for finding balance profits is as follows:
P. 2300 \u003d p. 2110 - (p. 2120 + p. 2210 + p. 2220) + p. 2340 - p. 2350where
p. 2110 - revenue, rub.;
(p. 2120 + p. 2210 + p. 2220) - complete cost, rub.
By the magnitude of the gross profit, the calculation of accounting will be like this:
P. 2300 \u003d p. 2100 - p. 2210 - p. 2220 + p. 2340 - p. 2350,where
p. 2300 - Balance Profit, rub.;
p. 2100 - Gross profit, rub.;
p. 2210 and p. 2220 - Commercial and managerial costs, rub.;
p. 2340 - other income, rub.;
p. 2350 - other expenses, rub.
Example of calculation
Enterprise LLC "Screen" is engaged in the production of drills for milling machines. Financial statements Over the past 2 years, contains the following data:
In this case, the calculation of the balance profit can be represented as:
BP 2013 \u003d TR - TC - OE + or \u003d 120,000 - (40,000 + 10,000 + 20,000) - 3 000 + 2 000 \u003d 49 000 rubles
BP 2014 \u003d TR - TC - OE + or \u003d 180 000 - (60 000 + 12 000 + 30 000) - 3 000 + 1500 \u003d 76 500 rubles
BP 2013 \u003d GP - CE - ME - OE + OR \u003d 80,000 - 10 000 - 20 000 - 3 000 + 2 000 \u003d 49 000 rubles
BP 2014 \u003d GP - CE - ME - OE + or \u003d 120 000 - 12 000 - 30 000 - 3 000 + 1 500 \u003d 76 500 rubles
Calculation of the tax burden
Profit before tax takes into account all costs incurred by the enterprise in the current period. It also contains other income less expenses. Next, the balance sheet profit charges the tax burden. It is worth remembering that insurance premiums are included in the cost of wages and deducted from the balance profit.
For profit before taxation, the income tax is charged, which is 20%, and other federal and territorial taxes and fees. In some cases, the enterprise as part of the balance sheet profit takes into account the losses of past periods.
Profit before tax shows the company's financial result. The indicator takes into account all income and expenses on the main and additional activity. The importance of this type of profit is that there is a tax burden.
Balance Profit is the main key indicator of the effective work of any organization. But for its correct calculation, it is necessary to know its main indicators, to understand the formulas and be able to make calculations. So what is the balance profit and what is it needed for?
The concept of book profits of the enterprise
Balance profit reflects the summation of income derived from the main production operations. If the balance profit has a positive result, it reflects the amount. And if the result turned out negative, it reflects the amount of losses.
Balance Profit Components
The structure of the bookguard / loss has three components:
- Profit(from the sale of services, products, goods or other main activities of the enterprise). It is considered the main element that is accounted for in the composition of the balance sheet profit. Part of this component has 80% of the main profit.
- Financial results (obtained from the sale of property relations of the enterprise). This type of profit can attribute any cashobtained as a result of the implementation of fixed assets or property values \u200b\u200bof the enterprise. Firm has full law dispose of all your property, for example, to rent your production buildings, Equipment, can sell your own transport or office.
- Financial results of other non-engine income. TO this kind Revenues include the profit obtained by selling the property of the firm or its fixed assets. Also to non-degree income can be attributed:
- recalculation in currency, if there is a positive difference;
- financial or material surplus obtained as a result of recalculations;
- Profit from investment.
This type of income includes expenses:
- negative results in currency recalculation;
- identified losses in the inventory process;
- Marriage in production.
Balance profit indicators
- KZ - commercial costs. They are formed at the implementation stage of products or services:
- labels, packaging, packaging;
- Commissions;
- VGP - Sales revenue from finished products / services. It can be obtained by summing up all the money received from sales.
- PSP - production cost Products / services. It turns out due to the summing of all costs for the sale of products / services. These include:
- fuel and energy costs;
- materials;
- SP employees.
- UI - managerial costs. They are considered due to the amount that spent on any actions or objects not related to the main production. This can be attributed to:
- administrative costs;
- costs associated with consultations, legal and other services;
- Rental of premises general purpose.
Balance profit analysis
For a more detailed study of the balance profit, it is necessary to produce its analysis, which:
- will show how factors affect its education until taxes are deducted;
- reflects the reasons for changes in elements that make up profits.
Factors that significantly affect the final result in the process of BP analysis:
- changes in accounting policies;
- profit or loss from the sale of goods or services;
- initial price (cost) per unit of product / service;
- non-detective residues in the form of interest, dividends, etc.;
- profit from investments or investment.
To properly create a BP analysis, it is necessary first:
- Produce factor analysis. In this analysis, it is advisable to use comparative method Past and current period in absolute and relative value.
- Make an analysis of the dynamics of each indicator (see example below).
Table 1 - Analysis of the composition and dynamics of Profit LLC Optima-Service for 2010-2012.
| No. p / p | Name of the indicator | The value of the indicator | Abs. the change | |||
| 2010 | 2011 | 2012 | 2010/2011 | 2011/2012 | ||
| 1 | Gross profit | 9781 | 10191 | 10913 | 410 | 722 |
| 2 | Commercial expenses | 2640 | 2854 | 3440 | 214 | 586 |
| 3 | Management expenses | – | – | – | – | – |
| 4 | Profit from the sale of services (1-2-3) | 7141 | 7337 | 7473 | 196 | 136 |
| 5 | Interest to getting | – | – | – | – | – |
| 6 | Percentage to be paid | – | 80 | 80 | 80 | – |
| 7 | Revenues from participation in other organizations | – | – | – | – | – |
| 8 | Other operating income | – | – | – | – | – |
| 9 | Other operating expenses | – | – | 90 | – | 90 |
| 10 | Nonealization revenues | 319 | 452 | 212 | 133 | -240 |
| 11 | Nonealization expenses | 12 | 38 | 15 | 26 | -23 |
| 12 | Profit before taxation (4 + 5-6 + 7 + 8-9 + 10-11) | 7448 | 7671 | 7500 | 223 | -171 |
| 13 | Taxes from profits | 968 | 997 | 975 | 29 | -22 |
| 14 | Clean (unallocated) profit | 6480 | 6674 | 6525 | 194 | -149 |
The amount of profit in 2011 increased in comparison with 2010 by 223,000 rubles. and amounted to 7671 thousand rubles. In 2012, the profit amount became less compared with 2011 by 171 thousand rubles. and amounted to 7,500 thousand rubles. In 2011, compared to 2010, the profit from sales of services became more for 196,000 rubles. and amounted to 7337 thousand. rub. In 2012, sales of services increased by 136 thousand RUB. and amounted to 7473 thousand rubles.
The profits have observed a decrease in non-deactive income in 2011-2012. Analysis of the dynamics of the enterprise presents that in 2010 the car service received a profit, which is 9781 thousand rubles, which reflects good efficiency. In 2011, the profits amounted to 10191 thousand rubles, and in 2012 - 10913 thousand rubles, that is, the production activity of the car service is profitable.
This indicates the rational use of the enterprise available resources and the effectiveness of the financial and economic activity of the enterprise. Thus, the activities of Optima-Service LLC from 2010 brings good profits.
Balance profit calculation formula
In order to correctly produce the calculations of BP (book profits), it is necessary to familiarize yourself with its formula:
Balance. Pribe \u003d PPIPT + PPII + beerwhere
PPIPT - Profit following the sale of goods;
PPII - Profit on the basis of property sales (other sales);
Beer - Profit on the results of non-engineering operations.
If the final number in the calculation is obtained with the "minus" sign, then instead of the result of the balance profit, we get a loss.
To obtain the components of the BP formula, it is necessary to produce their calculation:
PPIPT \u003d SVDOP - SSP - Nwhere
SVDOP - the amount of gross income from sales;
Ssp. - cost of products;
N. - cumulative taxes;
PPII \u003d VPO - (ZPT + OS)where
HPE - revenue from assets, OS or materials;
SPT - costs associated with selling and transportation costs;
OS. - residual value.
With profitability can be found on the formulated crib represented by the crib:
For example, we will analyze the calculation of the BP Atelier "Luxury Sewing" for the first quarter of 2016:
We make calculation:
- 230000 – 89000 = 141000
- 20500 – (8000 + 2000) = 10500
- 12500
- 141000 + 10500 +12500 = 164000
Display features: Balance profit string in balance
Although the balance profit is considered the main profit rate, it is not reflected in any way when drawing up an accounting report. The final result of the enterprise in Buk. The balance sheet is reflected in the string 1370 "Retained earnings / uncoated loss Enterprises ", and there is no BP there. It is also reflected in the balance sheet and has a line number 2400. But the balance profit is reflected in the accounting reporting and has a number of 2300 row.
Profitability of BP
To obtain the results of the profitability of the enterprise and its further enhancement, the following tasks must be solved:
- consider the concept of I. economic essence profitability of the enterprise in conditions market relations;
- explore the theoretical aspects of the quality of the enterprise services;
- analyze technical and economic indicators of the enterprise;
- evaluate the main factors and the degree of their influence on the profitability indicators of the enterprise;
- conduct analysis of the quality of the services provided in the enterprise;
- develop activities to increase the profitability of the enterprise based on improving the quality of services and assess their economic efficiency.
Profitability of BP is considered common result. This coefficient is needed exclusively in order to display the number. monetary unitsattracted by the company to obtain 1 rub.
Essence and components of unallocated (book) profits (video)
In this video, a specialist talks about the essence of BP ( retained profits). Detail considers the distribution of profits and its components.
The calculation of the balance of profit helps an entrepreneur in solving complex tasks related to the need to increase production revolutions, as well as reducing enterprise expenses. Thanks to the analysis of BP, it will be possible to detect strong and weak sides Production of goods or services, as well as analyze the work of the staff.
