How to find the annual profit. How to calculate net sales profit
Net profit is an important element in analyzing the efficiency of an enterprise. This is the remainder of gross profit after tax. Simply put, these are the ones funds that remain at the free disposal of the organization.
The company forms reserve capital at the expense of these finances, increases its working capital, buys new equipment, and acquires shares in other companies. Part of it is spent on encouraging employees: bonuses, corporate events, vouchers, gifts, assistance in purchasing housing or medical treatment.
The size of the indicator depends on several factors:
- the amount of revenue;
- production cost;
- the amount of taxes;
- volume of other income and expenses.
Negative profits are called net losses. Many enterprises turn out to be unprofitable, despite successful operations during the year. Conversely, a small company without a huge turnover and a wide range of products can bring in colossal sums.
How to calculate it? Formula variants
This indicator can be calculated using several formulas. The meaning of all methods is the same, and the total amount will not differ, so you can use any of them.
Expanded formula
PE = FP + VP + OP - N, where
- PE - net profit;
- FP - financial profit. Calculated by subtracting similar expenses from finance income;
- VP - gross profit. Calculated as sales revenue minus production costs;
- OP - operating profit. Expenses are deducted from income from other activities;
- H is the amount of taxes.
Calculation example. For example, LLC Firma in 2015 sold products in the amount of 600 thousand rubles, the cost of which is 400 thousand rubles. One of the premises was also leased, the proceeds amounted to 100 thousand rubles. Income from financial investments in other enterprises - 70 thousand rubles. Other costs - 100 thousand rubles.
- Let's calculate the gross profit: 600 - 400 = 200.
- Financial profit: 70 thousand rubles.
- Operating profit: 100 - 100 = 0 rubles.
- Tax: (200 + 70) * 20% = 54 thousand rubles.
- The net profit will be: 70 + 200 - 54 = 216 thousand rubles.
Simplified formula
PE = V + PD - SP - UR - PR - N, where
- B - revenue;
- PD - other income;
- SP is the cost of production;
- SD - administrative expenses, advertising costs;
- PR - expenses for other activities;
- H - the amount of taxes paid.
The data for the calculation using this method can be taken from the financial statements of the company for the required period.
Calculation example. Let's say the following amounts are indicated in the reports of the Korabliki store:
- The net profit will be: 150 + 2 - 60 - 15 - 20 - 1.5 - 11.1 = 44.4 thousand rubles.
Rolled up formula
PE = P - N, where
- P - profit;
- H is the amount of taxes.
In this version of the calculation, profit is understood as the difference between the total income of the organization and the costs for the reporting period.
Calculation example. Let the income of LLC "Organization" in the reporting year amounted to 500 thousand rubles. The cost price is 300 thousand rubles. The machine was sold for 20 thousand rubles. Other costs - 100 thousand rubles.
- First, you need to calculate all the income: 500 + 20 = 520 thousand rubles.
- Next, we determine the costs: 300 + 100 = 400 thousand rubles.
- Determine the total profit: 520 - 400 = 120 thousand rubles.
- We charge income tax: 120 * 20% = 24 thousand rubles. to the budget.
- Net profit: PE = P - N = 120 - 24 = 96 thousand rubles.
Balance calculation formula
P. 2400 = p. 2300 - p. 2410, where
- line 2400 - net profit;
- line 2300 - profit before tax;
- line 2410 - the amount of income tax.
The data for this calculation method must be taken from the income statement.
Calculation example. Let's say the accounting statements of LLC "Enterprise" contain the following data:
Index | Line | 2015 (thousand rubles) |
---|---|---|
Revenue | 2110 | 150 |
Cost price | 2120 | 60 |
Commercial costs | 2210 | 15 |
Management costs | 2220 | 20 |
Other income | 2340 | 2 |
Other expense | 2350 | 1.5 |
Balance sheet profit | 2300 | 55.5 |
Income tax | 2410 | 11.1 |
The net profit will be:
- (150 - (60 + 15 + 20) + 2 - 1.5) - 11.1 = 44.4 thousand rubles.
- 55.5 - 11.1 = 44.4 thousand rubles.
What is the indicator used for
The amount of net profit most reliably characterizes the efficiency of the enterprise. An increase in this amount in comparison with the previous period speaks of the high-quality work of the company, a decrease - of the wrong policy of management personnel.
The indicator is used by many internal and external users of information about the organization:
- Owner and shareholders... With the help of this data, the owner of the company evaluates the result of the enterprise, the effectiveness of the selected management system. Also, this amount is used to calculate dividends, to attract individuals as contributors to the authorized capital.
- Director... He assesses the financial stability of the company, the correctness of management decisions, and also develops new development strategies. The indicator directly affects the profitability, which is why the 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 conclude an agreement, since they will not be sure of payment for services and materials.
- Investors... Based on the indicator, they consider the possibility of financial investments. The higher the amount of free income, the more attractive the company is for investors. First of all, they plan to receive additional income from stocks.
- Lenders... Borrowers determine the firm's solvency. Money has the greatest liquidity, that is, the ability to be quickly sold. The more of them the organization has at free disposal, the faster it can pay off its debts. Accordingly, there is a greater chance of getting a loan from the bank.
The key goal of each enterprise is to extract the maximum possible profit, with the minimum flow costs.
Depending on the method of calculation used, the profitability is divided into several categories. The most significant coefficient in the world of business is income from the sale of products or services.
Every 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 ultimate measure of a firm's trading performance.
The management of the company should strive to ensure that the final result of the activity, although not the maximum level of profit, was sufficient for further continuation of work, under normal conditions.
Information sources for profit analysis:
- Profits and Losses Report;
- balance sheet of the enterprise (accounting);
- financial plan of the company.
By itself, the profit indicator is not able to give 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 of the solutions is to compare the results of the company's activities with its previous reporting periods.
For example, last year, the company gained 150 thousand rubles as a result of its economic activities. Consequently, the profit indicator increased by fifty thousand rubles, or thirty-three percent. Answering the previously asked question, the company was able to show more effective results during the audit.
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How to Calculate Sales Profit?
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 expenses (required to sell and create manufactured products) and stream proceeds.
The cost of sales includes only those lines of expenses aimed at the direct sale of the manufactured product or offered service.
- Profit from product sales - formula: Prpr = Vpr - UR - KR. Where, KR, UR - commercial and administrative waste; Vpr - the level of gross profit; Prpr - income from the activities of the company.
- The formula for calculating the gross profit of the company: Vpr = VO - Sbst. Where, Sbst - the cost of product sales; In - the amount of revenue.
Example of using the formula for calculating profit from sales
The company is engaged in the sale of household appliances. Over the past reporting time slice, two thousand vacuum cleaners were sold, at an average price of five thousand rubles. Revenue for the past audit is:
In = 2000 * 5000 = 10,000,000 rubles.
The cost level of one vacuum cleaner is three thousand three hundred rubles, and all products:
Cost = 2,000 * 3,300 = 6,600,000 rubles.
Administrative and commercial expenses amount to 1,450,500 and 840,500 rubles, respectively.
Let's define the level of gross profit:
Prv = 10,000,000 - 6,600,000 = 3,400,000 rubles.
Let's calculate the profit from the sale of vacuum cleaners:
Prpr = 3 400 000 - 840 500 - 1 450 500 = 1 109 000 rubles.
If you subtract all other lines of expenses and tax deductions from the profit indicator, you get net income.
What influences the volume of goods sold?
Before you find out the sources of increasing profits, it is worth understanding why it is primarily dependent.A company's profit is influenced by two key categories: external and internal.
- The level of sales of goods. In the case of an increase in the volume of sales of goods with a high rate of profitability, the rate of profit will increase. If you increase sales of products with a low level of profitability, then the amount of profit will decrease.
- The structure of the offered assortment of goods. The dependency thread is the same as for volume;
- The cost of the goods or services offered. Directly proportional dependence. If the cost of the offered product increases, the profit grows, and vice versa.
- Cost price. In the process of increasing the level of cost of goods - the profit falls, with a decrease in the level of cost - increases.
- Selling expenses. The dependency thread is exactly the same as in the case with the cost price.
It should be noted that each enterprise has a full range of tools aimed at in-line regulation of the above factors.
External reasons include the state of the market conditions in which the sale of a service / product takes place. No enterprise in the world is capable of significantly influencing such factors.
External reasons include:
- Depreciation rate.
- State regulation.
- Natural conditions and situations.
- The level of difference between supply and demand (market sentiment).
- 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 directly affect the profitability of the enterprise, but they can put pressure on the cost price, as well as the final volume of the goods sold.
Ways to Increase the Profit Ratio
In light of the market economy, companies have two powerful ways to increase their profit margins.
In particular:
- Reducing the level of the cost of a service / product (in the process of creation and subsequent implementation).
- Increase in the volume of sales of manufactured products.
- Diversification of the production process.
- Entering new sales markets.
- Elimination of losses and expenses of a non-production nature.
- Optimization of the consumption of economic resources.
The level of income received by the company is directly dependent on the volume of goods sold, then many managers favor the idea of a simple increase in volumes. To effectively implement such an approach, it is necessary to conduct the highest quality analysis, determine which products are most in demand among end consumers, and, more importantly, how beneficial they are for the company itself.
If the product has a high rate of profitability, but at the same time there is a low demand, it is necessary to conduct a marketing campaign in order to stimulate the growth of demand.
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, you should find suppliers with lower price thresholds in terms of primary raw materials and materials.
Other, no less effective ways of increasing 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 must 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).
- Calculating the return on sales by net profit (ROM): ROM = (income from the sale of goods / cost * 100 percent.
- Profit before tax - formula: income from goods sold + income / waste (operating) + income and waste (non-operating).
- Factor analysis of sales profit is often used. Calculation formula: P = K * (Ts - S). Where, K is the volume of goods sold; C is the cost of products; С - the cost of production, with the subsequent sale of the service / product.
Also, today a wide list of all kinds of financial and analytical programs is available that allow for a high-quality forecast, taking into account all known factors. The best profit planning approach is achieved with a long-term time slice.
Conclusion
Calculating and analyzing the level of profitability of a 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 scrupulous approach, positive changes will manifest themselves immediately, in the form of increased income and efficiency levels.
Video on the topic
This article is dedicated to deciphering concepts that seem to be synonymous. It will be about profit, revenue and their types.
Definition and calculation formula
Profit it is customary to call the difference between the proceeds from the sale of goods / services and the costs of their production / provision.
Profit is an important economic indicator that serves to display the effectiveness of a business.
Profit and revenue are not the same thing. The formula for calculating profit is very simple:
Revenue - Expenses = Profit
Net profit
Net profit is the money that remains with the company after various deductions, taxes and other payments are deducted from the balance sheet profit. Net profit is a source of financing for production processes. It also forms reserve funds, and it is due to it that the working capital increases.
The main factors affecting the volume of net profit are:
- the amount of tax and other payments;
- company income from the sale of goods / services;
- cost price.
How to calculate net profit
The volume of net profit is calculated in several stages.
- 1. The first step is to calculate how much money was spent on the production of the product (the cost of the material is also taken into account).
- 2. Then the calculation should be made. Gross income is the result of deducting production costs from revenue (that is, funds received by an entity as a result of the sale of a product).
- 3.
This is enough to find out the amount of net profit:
To calculate the net profit, you need to deduct the mandatory deductions (taxes, etc.) from the gross income.
Gross profit
To calculate gross profit, you need to subtract the cost of goods from the amount received by the company as a result of its sale.
How, then, does gross profit differ from net profit? And the fact that the gross "includes" all tax and other deductions.
To correctly calculate the gross profit, it is necessary to accurately calculate the amount of expenses, including.
Cost price- these are the costs of the company for the manufacture of goods.
Factors affecting profit
Factors affecting the volume of gross profit are divided into two groups: internal and external. Internal ones depend on the management of the enterprise. Here they are:
- trading performance;
- improving the quality characteristics of the product;
- increase in production;
- reduction in production costs;
- rational (most efficient) use of production facilities;
- work to expand the range;
- effective advertising campaign.
As for external factors, the management cannot influence them. Let's list them:
- location of the enterprise;
- ecological situation in the region;
- natural features;
- business support by the state;
- political situation in the country and in the world;
- features of the economy (country and world);
- provision of transport and necessary resources.
What is the revenue
Revenue is what an entity receives from the sale of goods or the provision of services. It is no wonder that any company seeks to generate revenue. Revenue and profit, as already mentioned, are not identical concepts, because profit is the difference between revenue and expenses.
The sources of revenue may vary. There are the following types of revenue (based on its source):
- 1. Revenue from the sale of a product or service. It includes all funds received by the enterprise as a result of the sale of its products within a certain period.
- 2. Investment proceeds.
- 3. Revenue from financial transactions.
total revenues Is the sum of funds received from all these sources.
About gross revenue
Gross revenue is the total income received by the company as a result of the sale of goods, as well as other operations not related to the sale. However, the main component of gross revenue is sales revenue. The following formula is used to determine gross revenue:
BB = Item Quantity * Unit Price
Since gross revenue does not take into account production costs, it cannot be considered the main indicator of the enterprise's performance. But when it comes to a comprehensive assessment of efficiency, gross revenue is also taken into account.
To summarize, let's look at the formula again. So:
Profit = Revenue - Expenses
This formula shows that profit and revenue are not synonymous. When calculating profit, all expenses of the enterprise are taken into account, and not only the cost of goods. In addition, the profit can be negative.
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 for the future development of the company. It reflects the financial condition of the company, its competitiveness, and solvency. Net profit is the total part of income that remains after all deductions: taxes, salaries, equipment purchases, rent and other costs.
Thanks to the results of the net profit, it becomes possible to assess the state of the organization, to 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 the net profit 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 separately all income and expenses, then subtract the amount of expenses from the amount of income. Subtract tax from the resulting amount. So much for your bottom line.
Let's look at 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 was formed:
Now we count:
480,000 (income) - 400,000 (expense) - tax% = Net Profit
In this calculation, everything is simple and there is nothing complicated. According to 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 them 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 compound income and expenses, and only then look for the PE (net profit).
There are several options for the formulas for calculating net profit. They look different, but the meaning and result remains the same - it is necessary to add up separately all income and expenses, then deduct the amount of expenses from the amount of income, deduct tax from the resulting amount.
Basic (expanded) formula:
NP = FP + OP + VP - N, where
PE - net profit;
FP - financial profit. It is calculated as follows: (finance income minus finance costs);
OP -. It is 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 the data in the table:
2450000-1256000=1194000
Our financial profit is equal to:
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 reasons and their influence on the change in profit in rubles. They are internal and external.
External factors include:
- depreciation of money;
- changes in laws;
- natural conditions;
- changing the conditions for the delivery of raw materials;
- demand structure;
- transport tariffs;
- increase in electricity tariffs;
- higher prices for raw materials;
- the state of the level of competition;
- political regulations and relations.
Internal factors include:
- reduction / increase in the number of employees;
- increase in rent;
- changes in the structure of product output;
- reduction / growth of products (or services);
- changes in product prices;
- the amount of taxes.
Factors affecting the state of profit:
- price (for a product or service);
- cost price;
- selling and administrative expenses.
Phases of the FA:
- Selection of the main factors.
- Systematization and classification.
- Modeling relationships.
- Calculation and assessment of the influence of all factors.
Factor analysis can be performed using the following formula:
∆PHP = ∆В + ∆СС + ∆КР + ∆UR + ∆ПД + ∆ПР - ∆СНП, where
∆ is a sign meaning "change";
PE - net profit;
B - revenue;
CC - cost price;
SNP - current income tax;
КР - business expenses;
SD - administrative expenses;
PD - other income;
PR - other expenses.
Statistical analysis of profit
The main tasks of the statistical analysis of net profit can be considered:
- Analysis of the structure and initial volume of profit formation.
- Studying financial relationships.
- Assessment of the directions of use of funds.
- Analysis and dynamics of profit.
- Research 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 amount of profit.
- Analysis of the BP structure.
Profitability analysis
To determine the financial condition of the organization and assess its profitability and payback, it is necessary to perform a profitability analysis. 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 the fictional car service of Optima-Service LLC:
Table 1 - Analysis of the composition and dynamics of profit of LLC "Optima-Service" for 2010-2012.
P / p No. | Indicator name | Indicator value | Abs. the change | |||
2010 | 2011 | 2012 | 2010/ 2011 | 2011/ 2012 | ||
1 | Gross profit | 9781 | 10191 | 10913 | 410 | 722 |
2 | Business expenses | 2640 | 2854 | 3440 | 214 | 586 |
3 | Administrative expenses | – | – | – | – | – |
4 | Profit from the sale of services (1-2-3) | 7141 | 7337 | 7473 | 196 | 136 |
5 | Interest receivable | – | – | – | – | – |
6 | Percentage to be paid | – | 80 | 80 | 80 | – |
7 | Income from participation in other organizations | – | – | – | – | – |
8 | Other operating income | – | – | – | – | – |
9 | Other operating expenses | – | – | 90 | – | 90 |
10 | Non-operating income | 319 | 452 | 212 | 133 | -240 |
11 | Non-operating expenses | 12 | 38 | 15 | 26 | -23 |
12 | Profit before tax (4 + 5-6 + 7 + 8-9 + 10-11) | 7448 | 7671 | 7500 | 223 | -171 |
13 | Income taxes | 968 | 997 | 975 | 29 | -22 |
14 | 6480 | 6674 | 6525 | 194 | -149 |
Based on the initial data presented in Table 2, let us calculate the profitability of Optima-Service LLC for 2010–2012.
Table 2 - Initial data for calculating the profitability of LLC "Optima-Service" for 2010–2012.
P / p No. | Index | Symbol | Meaning | ||
2010 r. | 2011 r. | 2012 r. | |||
1 | Profit from the sale of services, thousand rubles | Ppr | 9781 | 10191 | 10913 |
2 | Cost of services, thousand rubles | Z | 39947 | 40261 | 41053 |
3 | Revenue from the sale of services, thousand rubles | V | 49728 | 50452 | 51966 |
4 | , thousand roubles. | BP | 7448 | 7671 | 7500 |
5 | Net profit, thousand rubles | State of emergency | 6480 | 6674 | 6525 |
6 | Assets value, thousand rubles | A | 11770,9 | 12924,70 | 13122,2 |
7 | Cost of non-current assets, thousand rubles | VA | 11462,54 | 11021,1 | 11366,1 |
8 | Equity capital, thousand rubles | KS | 15000 | 15000 | 15000 |
9 | Permanent capital, thousand rubles | KP | 70505 | 80631 | 90201 |
Table 3 - Calculation of the profitability of LLC "Optima-Service" for 2010-2012.
P / p No. | Profitability indicator | Calculation method | Calculation of profitability | ||
2010 r. | 2011 r. | 2012 r. | |||
1 | 2 | 3 | 4 | 5 | 6 |
1 | Service profitability | ||||
1.1 | Rn = Ppr / V | 9781*100/ 49728 =19,67 | 10191*100/ 50452 =20,20 | 10913*100/ 51966 =21,00 | |
1.2 | Service profitability,% | Rz = Ppr / Z | 9781*100/ 39947 =24,48 | 10191*100/ 40261 =25,31 | 10913*100/ 41053 =26,58 |
2 | Property profitability | ||||
2.1 | Ra = BP / A | 7448*100/ 11770,9 =63,27 | 7671*100/ 12924,7 =59,35 | 7500*100/ 13122,2 =57,16 | |
2.2 | Profitability of fixed assets and other non-current assets,% | Rv = PE / VA | 6480*100/ 11462,54 =56,53 | 6674*100/ 11021,1 = 60,56 | 6525*100/ 11366,1= 57,41 |
3 | Return on equity | ||||
3.1 | Rs = P / KS | 6480*100/ 15000 =43,20 | 6674*100/ 15000 =44,49 | 6525*100/ 15000 =43,50 | |
3.2 | Rn = PSU / KP | 7448*100/ 70505 =10,56 | 7671*100/ 86310 =8,89 | 7500*100/ 92010 =8,15 |
Calculated profitability indicators of LLC "Optima-Service" for 2010–2012. for analysis purposes, we will summarize it in Table 4.
Table 4 - Analysis of the profitability of LLC "Optima-Service" for 2010-2012.
N / a | Profitability indicator | The values | Absolute changes | |||
2010 | 2011 | 2012y | 2011/2010 | 2012/2010 | ||
1 | Service profitability | |||||
1.1 | 19,62 | 20,12 | 21,00 | +0,53 | +1,33 | |
1.2 | Service profitability,% | 24,48 | 25,31 | 26,58 | +0,83 | +2,10 |
2 | Property profitability | |||||
2.1 | Return on total capital (assets),% | 63,27 | 59,35 | 57,16 | -3,92 | -6,12 |
2.2 | Profitability of mains-s-in and other out-of-order. assets,% | 56,53 | 60,56 | 57,41 | +4,02 | +0,86 |
3 | Return on equity | |||||
3.1 | Return on equity,% | 43,20 | 44,49 | 43,50 | +1,29 | +0,30 |
3.2 | Return on permanent capital,% | 10,56 | 8,89 | 8,15 | -1,67 | -2,41 |
Based on the results, we see that in 2012 compared to 2010, there is an increase in the profitability of Optima-Service.
Note: In the 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 the 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, individual entrepreneur), then he himself decides where and how the income from the 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 (for a 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 it is this factor that will significantly affect the level of net profit.
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