The procedure for the formation and distribution of profits of enterprises of various forms of ownership. Formation of enterprise profit

The process of generating enterprise profit is aimed at: maximizing the amount of profit in accordance with the resource potential of the enterprise and market conditions; ensuring an optimal balance between the amount of generated profit and the level of risk; fulfillment of obligations to investors, creditors, owners of the enterprise, government organizations; obtaining your own financial resources necessary to implement the enterprise development strategy; ensuring growth in the market value of an enterprise or business; stimulating staff and solving other problems.

The formation of enterprise profit is carried out by summing up profits or losses from various types business transactions. Such operations include: sales of products, non-trading activities, non-sales operations, sales of fixed assets of the enterprise. Thus, the process of generating profit directly depends on a number of the following factors: 1) income and expenses for ordinary activities 2) operating income and expenses) non-operating and extraordinary income and expenses. The process of profit formation includes two stages: the creation of a surplus product and its transformation into monetary form. In reality, the enterprise makes a profit in the process of selling products, but since new value is created only in the sphere of production, then by the profit created here, one can judge the efficiency of production and reserves for profit growth.

The most important issue managing the process of profit generation is planning profits and other financial results, taking into account the conclusions of economic analysis.

Successful implementation of this task presupposes the need to manage the process of profit generation, which includes both identifying reserves for its growth and its use. The starting point in its implementation is to carry out analytical calculations to determine the desired amount of profit. These calculations should be carried out within the framework of the adopted production and sales plan and financial plan

Thus, if we want to truly manage the process of profit generation, then we must direct the organizing and stimulating influence within the enterprise directly to those areas of activity of its divisions that, on the one hand, affect profit growth, on the other, are completely dependent on initiative and results activities of the department’s team, namely: the adoption of intense plans for production; mandatory compliance with the planned target for volume, timing and product range; improving the quality of work; increase in output; compliance with the economy regime; increasing the shift of equipment and workers; increasing the organizational, technical and economic level of production and management

15. What indicators characterize the efficiency of use of labor resources?

Indicators of efficiency in the use of labor resources is, firstly; labor productivity (in trade), the amount of revenue per 1 employee for a certain period, profit per 1 per, profit per 1 ruble of labor costs. The main economic indicator characterizing the efficiency of use of labor resources is labor productivity. For each type of product produced, this indicator can be determined in the form of output and labor intensity. The output indicator is defined as the ratio of the quantity of products produced in physical terms (c, kg, m, etc.) to the labor costs for the production of this type of product in man-hours. This indicator means how much product is received in units of working time. It is also widely used in practice inverse indicator production - labor intensity. It is defined as the ratio of working time costs in man-hours to the amount of output produced in physical terms and means how much labor is invested per unit of output.

16. What indicators characterize the efficiency of using the enterprise’s labor resources?

The labor resources of an enterprise have certain quantitative and qualitative indicators that characterize the efficiency of their use. TO quantitative indicators include: 1. Average annual number of employees. An average annual employee is considered to be one able-bodied employee fully employed during the year. This indicator is determined by dividing the total time worked (person-days) by farm workers for the year by the planned (standard) annual working time fund for one employee. 2. Average headcount workers. To determine this indicator, it is necessary to sum up the number of employees on the enterprise’s list for each month of the year and divide by 12. Indicators of the enterprise’s supply of labor resources include: 3.The enterprise's labor resource supply ratio is defined as the ratio of the number of available labor resources to their planned need to implement the planned program. 4. The labor supply of an enterprise is defined as the ratio of the number of employees of the enterprise and multiplication by 100. It shows how many employees there are in the enterprise per 100 hectares of agricultural land. Other quantitative indicators include: 5. The renewal coefficient is defined as the ratio of those hired per year to the average annual number of employees. 6. The attrition rate is defined as the ratio of the number of retired employees per year to the average annual number of employees. 7.The staff turnover rate is defined as the ratio of the number of employees dismissed from the enterprise during the year to the average annual number of employees. The qualitative characteristics of labor resources are determined by the following system of indicators. 8.The degree of involvement of labor resources in social production is defined as the ratio of able-bodied people participating in production to their total number in the economy.

17. What is meant by the production capacity of an enterprise? What factors influence production capacity?

Production capacity is understood as the maximum possible annual (daily) volume of product output for a given nomenclature and assortment, taking into account the best use of all resources available at the enterprise. The production capacity of an enterprise depends on the following factors: the quantity and quality of existing equipment; the maximum possible productivity of each piece of equipment and the throughput of areas per unit of time; accepted operating mode (shift, duration of one shift, intermittent, continuous production, etc.); nomenclature and range of products, labor intensity of manufactured products; proportionality (connectivity) of production areas of individual workshops, sections, units, groups of equipment; level of intra-factory and inter-factory specialization and cooperation; level of organization of labor and production. The amount of production capacity is influenced the following factors:

1. Technical factors:

Quantitative composition of fixed assets and their structure;

High-quality composition fixed assets;

Degree of mechanization and automation technological processes;

Quality of raw materials.

2. Organizational factors:

Degree of specialization, concentration, cooperation of production;

Level of organization of production, labor and management.

3. Economic factors:

Forms of remuneration and incentives for employees.

4. Social factors:

Give examples of norms and standards used in the process of planning the economic activities of enterprises.

Norms are planned technical and economic indicators that characterize specific values consumption of material, labor, financial resources and ensure high quality of products (work performed) and economical use of resources.

Standards are the values ​​used in calculating norms, or the element-by-element components of norms, as well as coefficients characterizing the degree of use of tools or objects of labor.

Norms and standards are used as a starting point for determining the need for equipment, raw materials and supplies when calculating the number of employees and their fund wages, production costs, etc., i.e. practically for calculating all planned performance indicators of the enterprise and its structural divisions. It should be borne in mind that at the same time they are used to implement other control functions. In general, the rules and regulations are met following functions:

1) are the basis for calculations of the organization of production in general, as well as production and labor processes in particular;

2) on their basis, planning of all technical and economic indicators of the operation of the enterprise and its structural divisions is carried out;

3) are the basis for organizing wages for all categories of workers;

4)on their basis operational and accounting are organized;

5) are used as a tool for monitoring the use of resources, as well as in conducting analysis.

19. What indicators characterize the state and movement of fixed assets of enterprises?

1.Average annual cost.

2. Rate of change in average annual cost.

3. The share of the cost of certain types of fixed assets in their total cost.

4. The coefficient of commissioning (updating) of fixed assets is defined as the ratio of the cost of fixed assets put into operation during the year to the book value at the end of the reporting year.

5. Depreciation coefficient - the ratio of the amount of depreciation of fixed assets over the entire period of their operation to the total book value of fixed assets at the end of the year.

6. The shelf life ratio is the ratio of the residual value to the full book value at the end of the year

7. The retirement ratio is the ratio of the value of fixed assets retired during the year to the book value of fixed assets at the beginning of the reporting year.

20. What indicators characterize the volume of activity of industrial enterprises?

The number of indicators characterizing the performance of a company is very large. Therefore, comparing these indicators over time gives more real picture. The main indicators of the production base of industrial firms include the number and capacity of individual manufacturing enterprises. For large firms, the number of enterprises can reach several dozen. For example, the General Electric company has more than 300 of them; They are located both in the USA and in other countries.

Large companies usually do not indicate the production capacity of individual enterprises in their annual reports, but rather give the number of factories producing any type of product. Highly specialized companies, on the contrary, provide information about production capacity. If the company rents vehicles, production facilities and equipment, or large firms use the services of small and medium-sized firms for the production of individual parts, assemblies and other components, technical or service maintenance, then, in essence, the production base of monopolies is increased at the expense of the formally independent firms serving them.

An important indicator characterizing the production potential of a company is the number of products produced and the share of these products in the production of similar products in the country and in the world.

21. What costs do enterprises incur in connection with the use of labor resources?

Labor resources represent the working-age part of the country's population, which, due to psychophysiological and intellectual qualities, is capable of producing material goods or services. Labor resources include people both employed in the economy and those not employed but capable of working. The psychophysiological and intellectual qualities of a person necessary for carrying out useful activities depend on age, which acts as a kind of criterion that allows us to select labor resources from the entire population. According to established statistical practice, the labor force consists of able-bodied citizens of working age and citizens working in the country’s economy younger and older than working age. The use of labor resources is associated with significant costs, first of all, these are labor costs, in addition, contributions to the pension fund, vacation and sick leave expenses. In addition, the enterprise incurs costs for retraining, advanced training of employees, etc.

22. What is strategic planning? Name the main types of strategies and factors for their selection.

Strategic planning represents a set of actions and decisions taken by management that lead to the development of specific strategies designed to help the organization achieve its goals. Types: resource allocation; adaptation to the external environment; internal coordination; organizational strategic foresight. The multifactorial nature of strategy choice largely determines the need to develop several strategic alternatives, from which final choice. Strategic alternatives are a set of different individual strategies that allow achieving the strategic goal of the organization, within the framework of the selected basic strategy and restrictions on the use of available resources. Each strategic alternative provides different opportunities to the organization and is characterized by different costs and benefits.

23.What is meant by enterprise income? What factors influence the formation of income in industrial enterprises?

The income of an organization (enterprise) is an increase in economic benefits as a result of the receipt of assets and the repayment of liabilities, leading to an increase in the capital of this organization.

Revenue depends on demand and prices, and pricing policy is influenced by many factors. First of all, these are general economic factors, namely the level of inflation, interest rates, price level in commodity markets, tax rates, competition, etc. Demand is affected by the quality of products, their assortment, the rhythm of production, the level of selling prices, etc.

A special role is played by factors in the sphere of circulation (commercial factors), which are associated with advertising, the development of a dealer network, the optimal use of intermediary firms, etc. Much depends on the activities of counterparties, logistics, and payment schemes with customers.

One of the most significant factors influencing the formation of income, and therefore the profit of an enterprise, is the level of prices used in the economy. Price is the basis of the distribution process, since it reflects the main elements of value, and the final goals are realized through prices entrepreneurial activity, its effectiveness is determined. Prices provide a specific enterprise with the planned profit and largely determine the degree of competitiveness of its products and the level of demand for them.

24. What is the state regulation of enterprises?

State regulation is a system of political, economic, legal and social provision of a favorable environment with the aim of sustainable development and adaptation of the socio-economic system and its individual subjects to changing economic conditions. The state has the most significant influence on the formation economic security enterprises. Using direct and indirect levers of intervention, it creates and regulates the economic conditions for the activities of enterprises. These conditions are intended to protect the economic interests of the state and its national economy. State regulation of the activities of enterprises has the nature of direct and indirect influence. Indirect regulation of the management of the activities of industrial enterprises forms a motivation system, creates stimulating conditions for the activities of subjects of market relations and appears in such forms as the tax system, price and financial-credit policies, and government orders. State regulation of the activities of industrial enterprises, regardless of the form of ownership of the means of production, is carried out through legal, economic and social measures.

26.What is meant by production cycle? What determines the duration of the production cycle? What is economic function production cycle?

Production cycle - the calendar period of time from the moment raw materials are launched into production until the moment of release finished products, acceptance by the service technical control and delivery of finished products to the warehouse, which is measured in days and hours.

The duration of the production cycle depends on the labor intensity of manufacturing products, the number of objects of labor simultaneously launched into production, the duration of non-technological and natural processes, the duration of breaks in production process, accepted form movement of the processed object of labor during the production process.

Without a scientifically based calculation of the duration of the production cycle, it is impossible to correctly draw up the production program of the enterprise and workshops, and determine the technical and economic indicators of activity. The duration of the production cycle affects the preparation time for the production of new products and turnover working capital, is an important value in organizing operational production planning, logistics, etc. The duration of the production cycle determines the volume of work in progress, which is the most significant part of working capital in terms of specific weight. Consequently, reducing the duration of the production cycle leads to an acceleration of the turnover of these funds and, ultimately, to an increase in the profit of the enterprise.

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The most important indicator of the activity of any business entity is profit. The amount of profit allows potential creditors to determine the ability of the enterprise to return borrowed funds, investors - the rationality of investing in a business entity, suppliers and partners - solvency and reduce the risk of non-collection of receivables.

Profit planning

Profit planning implies the process of ensuring the formation of profit in the required amount and its effective use, which helps to achieve the goals and objectives of the development of the enterprise. Financial planning profit involves the calculation of the main types of income and costs expected in a certain period:

• Company income - increase or growth of economic benefits in the process of obtaining assets (resources, money, property) and repayment of obligations. These changes always lead to an increase in the company's capital (except for the statutory contributions of owners or shareholders);

• Company costs - reduction or decrease in economic benefits in the process of disposal of assets and occurrence of liabilities. Such changes lead to a decrease in the company's capital (except for a decrease in authorized contributions by decision of the owners and shareholders).

Profit generation mechanism

The calculation of actual profit and expenses deducted from profit occurs in the following sequence:

1. 1. VAT, excise taxes, and other obligatory payments are deducted from sales proceeds for goods, products, works or services of the company, and from the proceeds it is obtained net revenue ;
2. 2. The cost of products sold, goods, works and services is subtracted from net revenue and the result is gross profit ;
3. 3. Commercial and administrative costs are subtracted from gross profit and the result is revenue from sales ;
4. 4. The balance of operating and non-operating income and expenses is added (subtracted) to the amount of profit from sales and losses from previous years are subtracted. Thus it turns out profit before tax (or book profit);
5. 5. Tax assets are added to profit before tax and tax liabilities (including income tax) are subtracted;
6. 6. The result is profit .

Formation of net profit

The company's net profit is formed by subtracting from the calculated total profit:

• income tax amounts;

• amounts of rental payments;

• export and import tax amounts.

At the same time, the result of extraordinary events is taken into account in the amount of total profit (and it can be both positive and negative). It is calculated as the difference between income and expenses incurred in connection with these events.

The formation of net profit is also influenced by the results of transactions previously paid towards profit and remaining in the company after taxes:

• payment of fines;

• payment of penalties for other types of payments;

Main sources of profit generation

The profit of an organization is formed as the sum of financial results (negative or positive) for the following components of its activities:

1. profit from the sale of enterprise products

This component of the company’s balance sheet profit is fundamental, since it reflects the results of the main activity of the enterprise - the manufacture and sale of products (rendering services). It is this type of activity that most often becomes the goal of creating a business entity.

The size of this component is affected by:

• the size of selling prices;

• indicators of cost of goods (services);

• assortment changes in product composition.

Profit from sales is calculated in two stages:

1. Indicators are determined gross profit- from the total revenue from the sale of goods, works and services without inclusion VAT, excise duties and other taxes are deducted from the cost of goods sold and services without inclusion commercial and company management costs ;

2. Determined profit from sales- commercial and administrative expenses are deducted from gross profit.

2. the result of operations with the company’s material assets and financial transactions

This type of profit arises during the rental of temporarily unexploited material assets of the enterprise or rights arising on the basis of patents, industrial designs, inventions, etc. This also includes the amount of dividends received on securities owned by the enterprise, the amount of profit from joint activities, etc. It is calculated as the difference between operating rooms income and expenses:

Pop=Dop- Rop

3. the result of operations that do not belong to the main activity of the company

This component of profit includes the difference between the amounts of fines, penalties, penalties, damages, debts with an expired statute of limitations, as well as other types of income and expenses that the enterprise received and paid in the course of its activities. It is calculated as the difference between non-operating income and expenses.

Pvn= Dvn- Rext.

4. result obtained due to extraordinary circumstances

This component of profit is defined as the difference between emergency revenues and emergency costs:

P cho = P h -Z h.

Conclusion

Profit is the most important economic category and main goal economic activities of any company. It reflects the net income generated in the process of material production. Profit characterizes the economic effect of the enterprise, has a stimulating effect, since it does not easily demonstrate the result of work, but is also an element of the company’s financial resources. That's why any commercial organization always strives to maximize profit indicators in order to provide conditions for the expansion of production, technical and social development. The main reserve for increasing profit indicators is reducing the cost of manufactured goods and services provided. This intensive direction implies an increase in profits due to the mobilization of potential reserves.

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An integral part of economic costs is " normal profit" - income from the use of entrepreneurial talent. Normal profit appears when the total income of the company is equal to the total economic costs. Under these conditions the firm's economic profit is zero. Normal profit is necessary in order to keep an entrepreneur in this field of activity.

Net economic profit

If a firm makes the most of its available resources effective way And total income exceeds total, then a positive economic profit arises. Depending on the market structure and the relationship between the elements of monopoly and competition in a particular market, economic profit can be maintained for a more or less long period.

The presence of positive or negative economic profits in an industry stimulates the influx of new enterprises into the industry or the corresponding outflow of firms to other areas of activity.

3. Accounting profit (1 - 2) = 1000 - 800 = 200

4. Economic profit (1 - 2 - 3) = 1000 - 800 - 250 = -50

Conclusion: with positive accounting profit, economic profit turned out to be negative, i.e. the entrepreneur needs to analyze the possibility of alternative use of his funds.

Analysis of profit from core activities

Profit and loss represent the financial results of the business activities of an enterprise.

• checking the validity of the planned profit. The profit plan must be linked to the volume of products sold and its cost;
• assessment of the implementation of the business plan in terms of profit;
• calculating the influence of individual factors on the deviation of the actual amount of profit from the planned one;
• identifying reserves for further profit growth and ways to mobilize (use) these reserves.

The most important sources of information for profit analysis are:

• (F. No. 1 reporting),
• (F. No. 2 reporting),
• accounting register - journal order No. 15 for accounting for profit and its use,
• organizations.

• profit (or loss) from the sale of products, works and services;
• profit (or loss) from other sales;
• operating, non-operating and extraordinary income and expenses. The main part of the profit received is profit from the sale of products, works, and services.

• gross profit. It is defined as the difference between sales revenue and cost of goods sold;
• revenue from sales. It is calculated as the difference between revenue, cost, commercial and administrative expenses;
• profit before tax is calculated taking into account the presence of operating and non-operating income and expenses;
• Net income is determined by subtracting deferred tax assets and current income taxes from the sum of profit before taxes and deferred tax liabilities.

Let's analyze the profit received from the main activities of the enterprise, i.e. profit from sales of products (works, services).

Profit from product sales- this is the financial result obtained from the main activities of the enterprise, which can be carried out in any form recorded in its charter and not prohibited by law. The financial result is determined separately for each type of activity of the enterprise related to the sale of products, performance of work, and provision of services. It is equal to the difference between revenue from sales of products at current prices and the costs of their production and sale.

Pr = Bp - S/s,

• Bp—revenue from sales;
• С/с - (costs of production and sales).

Revenue is taken into account without value added tax and excise taxes, which, being indirect taxes, go to the budget. The amount of markups (discounts) received by trade and supply and marketing enterprises involved in the sale of products is also excluded from revenue.

When calculating profits, enterprises engaged in export activities also exclude export tariffs allocated to state revenue.

Revenue from product sales is determined either by:

• its payment (for non-cash payments - to bank accounts; for cash - at the cash desk of the enterprise);
• upon shipment and presentation of payment documents by the buyer.

In physical terms, the calculation of profit from the sale of products includes the balances of finished products at the beginning of the reporting period (On.), unsold in the previous period, and the output of marketable products of the reporting period (TP) minus that part of the products that cannot be sold at the end of the reporting period (OK.).

Etc. = He. + TP - Ok.

A period means a quarter or a year.

The composition of the balances of unsold products at the beginning and end of the period depends on the method of revenue accounting chosen by the enterprise - upon receipt of money into the current account (cash) of the enterprise or upon shipment of products, the payment documents for which are presented to the buyer.

So, profit from the sale of marketable products increased compared to the plan by the amount: 3376 - 3174 = + 202 thousand rubles. This overfulfillment was influenced by the following factors:

1. increase against the plan in the volume of products sold. In the analyzed enterprise, the plan for the volume of sales (sales) of products was fulfilled by 101.6%. By multiplying the planned profit from sales by the percentage of exceeding the plan in terms of sales volume, we will find the amount of profit received due to the increase in product sales volume: (3174 * 1.6%) / 100% = + 50.8 thousand rubles. Consequently, due to the increase in the volume of products sold, the profit received from sales increased by 50.8 thousand rubles;

2. An increase against the plan in the production cost of goods sold reduced profits.

Let's compare the actual and planned cost of products actually sold, i.e. Let's compare the fourth column of the table with the third column in the first line: 19552 - 19491 = - 61 thousand rubles. This result means that due to an increase in the production cost of goods sold, profit decreased by 61 thousand rubles;

3. commercial (administrative) expenses, as well as production costs, have the opposite effect on profit. However, in this example, their value did not change and did not affect the profit. To establish this, let us compare the actual and planned values ​​of commercial expenses attributable to the actual volume of product sales, i.e. compare the fourth column of the table with the third column in the second line: 144 - 144 = 0

4. The impact of changes in wholesale prices on profit from sales of products is established by comparing actually sold products at current wholesale prices (excluding VAT and excise taxes) and actually sold products at planned prices (excluding VAT and excise taxes).

For this purpose, compare the fourth column of the table with the third column on the fourth line: 23072 - 23087 = - 15 thousand rubles. This result means that wholesale prices for products sold decreased by 15 thousand rubles, which reduced profits by the same amount;

5. The impact of changes in the structure of sold products on profit will be calculated using the balance method, i.e. as the difference between the amount of deviation of the actual profit from sales from the plan and the amount of influence of all other (already known) factors: 202 - (50.8 - 61 + 0 - 15) = + 227.2 thousand rubles. This result means that a shift in the structure (change in structure) of sold products towards an increase in the share of more profitable types of products increased sales profit by 227.2 thousand rubles.

The total influence of all factors (balance of factors) is: + 50.8 - 61 +0 - 15-+227.2 = + 202 thousand rubles.

Thus, above-plan profit from product sales was obtained mainly due to a shift in the structure of products sold towards an increase in the share of more profitable types of products, as well as due to an increase in the volume of product sales. At the same time, an increase in production costs of goods sold and a decrease in wholesale prices for products reduced profits. The amount of commercial expenses did not change and did not affect profit.

It is also important to analyze the “quality” of profit. Profit quality is a generalized characteristic of the structure of sources of profit generation. With high “quality” of profit The volume of production increases, its cost decreases. With low “quality” of profit There is an increase in sales prices for products combined with a lack of increase in production volume in physical terms.

The main thing in increasing the “quality” of profit is reducing. This is an intensive direction of increasing profits by mobilizing existing reserves.

Marginal income

When analyzing profits from the sale of commercial products, an indicator such as marginal income should be determined. Marginal income represents the difference between revenue from sales of products and variable costs for its production and sales. In other words, marginal income is the sum of fixed costs and sales profit.

Based on this, profit from the sale of commercial products equals marginal income minus fixed costs. It follows that the enterprise will make a profit only if fixed costs are reimbursed from the proceeds from the sale of a certain volume of manufactured products. This revenue should be sufficient to reimburse variable costs and profit generation. The analysis here makes it possible to establish at the expense of which costs (fixed or variable) included in the cost of products sold changes profit.

Operating leverage effect

It is also necessary to consider such an indicator as Effect operating leverage(production leverage). It is characterized by the ratio of marginal income and profit. The operating leverage effect shows the extent to which profits increase due to changes in revenue from product sales. The fact is that the effect of an increase in sales revenue on the amount of profit depends on the ratio of variable and fixed costs. Therefore, the amount of operating leverage depends on this ratio. The higher the proportion of fixed costs, the greater the difference between marginal income and profit, and the higher the ratio between them. Using operating leverage, you can assess the degree of influence of revenue from product sales on profit. The greater the operating leverage, the more significant the increase in profit is provided by each percent increase in revenue from product sales.

An important aspect of profit analysis is definition of break-even(critical) volume of production and sales of products. The break-even volume of production occurs if equals(or if the marginal income equals the amount variable costs as part of the cost of production). In this case, the organization receives neither profit nor loss from the sale of products. This situation is called the critical (break-even) volume of production and sales of products, or otherwise, critical point(break-even point), as well as threshold.

The critical volume of production can be defined as the quotient of division by the amount of marginal income. Therefore, the profitability threshold can be determined using the following formula:

(sum of variable costs/sum of marginal income) * 100%.

To reach the critical point, it is necessary to produce and sell so many products that both the variables and the given organization are covered by the proceeds from sales. In order to make a profit, you must increase your sales. If the amount of production decreases, the organization will suffer a loss.

All factors listed in this paragraph that influence the amount of profit received should be classified as internal factors. Besides them, there are external factors , which also determine the amount of profit received by the organization.

• socio-economic conditions in which the organization operates;
• the degree of development of foreign economic relations;
• transport conditions;
• price level for production resources, etc.

Analysis of profit from the sale of assets, operating, non-operating and extraordinary income and expenses

Reserves for increasing profits and increasing profitability levels

Enterprises can receive financial results (profits or losses) that are not related to the sale of products, works and services. This includes, in particular, profits and losses from so-called other sales, i.e. from the sale of property (assets) of the enterprise. For example, there may be a sale of (funds), materials, and other types of assets of the enterprise.

When analyzing financial results from other sales, it is necessary to check the reliability of the valuation of the assets being sold, and also compare possible income from the sale of assets with the expected costs of these operations. Then, in the process of subsequent analysis, the actual financial result from other sales should be compared with the intended result.

When selling fixed assets, you should compare the possible profit from their sale with the income that can be received by the enterprise if the operation of these fixed assets continues. If the profit from the sale of a fixed asset exceeds the amount of possible profit from the continued operation of this object for a certain standard period, then the sale of this fixed asset should be carried out.

In addition to profits and losses from other sales (from the sale of assets), organizations may also have non-operating financial results that are not related to either the sale of products or the sale of assets (property).

Non-operating financial results are divided into three types:

• operating income and expenses;
• non-operating income and expenses;
• extraordinary income and expenses.

• interest receivable;
• Percentage to be paid;
• income from participation in other organizations;
• other operating income and expenses.

• insurance compensation;
• the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, i.e. fixed assets.

Extraordinary expenses arise as a consequence of extraordinary circumstances in the economic activity of an enterprise (floods, fires, accidents, or nationalization of property, etc.)

Operating, non-operating and extraordinary financial results, as a rule, are not planned. Therefore, the main method of their analysis is to compare their actual value for the reporting period with the amounts for previous reporting periods, i.e. study of the dynamics of these quantities. When analyzing for each type (item) of these incomes (profits) and expenses (losses), it is necessary to find out the reasons for their occurrence, establish whether measures were taken to repay the debt in a timely manner, identify those responsible for missing the statute of limitations, etc.

Analysis of non-operating financial results makes it possible to assess the organization of the functioning of marketing and financial services, as well as the degree of compliance with contractual discipline.

At the end of the analysis, specific measures should be developed aimed at reducing or even completely preventing losses from non-operating operations.

The analysis of profit generation should be completed with a summary calculation of the reserves for increasing profits identified as a result of the analysis.

The main reserve for profit growth is reducing the cost of manufactured and sold products.

Profit utilization analysis

The amount of profit remaining at the disposal of the enterprise (net profit) is influenced primarily by the amount of taxable profit, as well as the profit tax rate.

If taxable profit changes, then net profit changes in the opposite direction. Thus, with an increase in the amount of taxable profit, the amount of profit remaining at the disposal of the enterprise will decrease.

With respect to income taxed at rates other than the corporate income tax rate, such income is deducted from gross income when determining the amount of taxable income. The types of income under consideration, excluding taxes, increase the amount of profit remaining at the disposal of the enterprise.

The amount of deductions from profit has the opposite effect on the amount of net profit: with an increase in these deductions, the profit remaining at the disposal of the enterprise decreases, and with a decrease in these deductions, net profit increases.

When analyzing the use of profit, it is necessary to compare its actual distribution for the reporting period with the distribution provided for in the financial plan of the enterprise, as well as with the corresponding data for previous periods, that is, in dynamics. Based on the analysis of the use of profit, conclusions can be drawn about the need for changes in its use in order to achieve optimal relationships between individual areas of its distribution.

The constituent documents of each organization determine the procedure for using the net profit remaining after making tax payments to the budget, as well as the list of funds formed from this profit.

• establish how the amounts and shares of specific areas of profit use have changed compared to the financial plan and values ​​of the previous period;
• carry out an analysis of the formation and use reserve capital and other special funds;
• assess the efficiency of using profits;
• determine ways to optimize the use of profits and the main activities aimed at improving the use of profits.

In the process of formation and use of special-purpose funds, at the expense of profits remaining at the disposal of the organization, the stimulating role of profit is exercised.

• change in the amount of funds allocated to special funds;
• the influence of individual factors on this amount;
• the procedure for using funds from special funds for appropriate purposes;
• how do the amounts of deductions from net profit to special funds and the amount of use of funds from these funds change over time, i.e. over time;
• what are the reserves for optimizing the size of special funds and their use.

When analyzing the formation of special-purpose funds at the expense of net profit, you should use a formula that allows you to determine the degree of change in contributions to special funds due to changes in net profit:

∆SF = ∆PP · K,

• ∆SF— increase in the value of special funds, i.e. accumulation or consumption fund due to changes in the amount of profit remaining at the disposal of the enterprise;
• ∆PP— increase in the amount of profit remaining at the disposal of the enterprise;
• TO— coefficient of deductions from net profit to this fund (basic value).

The amounts of contributions to special purpose funds are also influenced by changes in the value of the coefficient of deductions from net profit. The influence of this factor can be determined by the following formula:

∆SF = (K 1 - K 0) PE 1,

• ∆SF— increase in the value of special-purpose funds due to changes in the coefficient of deductions from net profit;
• K 1, K 0- respectively, the actual and basic coefficients of deductions from net profit to special-purpose funds;
• Emergency 1— net profit of this enterprise for the reporting period.

An increase in the amount of profit remaining at the disposal of the enterprise accordingly increases the amount of deductions to special funds, and a decrease in net profit reduces the amount of these deductions. Similarly, i.e. A change in the coefficient of deductions from net profit also directly affects: when this coefficient increases, the amount of deductions to special-purpose funds increases, and when the value of the coefficient decreases, the amount of deductions to special funds decreases.

In the process of analyzing the use of special funds, it is necessary to compare the actual expenditures of funds with those provided for in the plan and expenses of previous reporting periods. Thus, funds from accumulation funds are directed, as a rule, to the development of production, i.e. to increase (funds), as well as to fill current assets. It is advisable to analyze how the use of savings fund funds affected the structure of the enterprise’s property, as well as the technical condition of fixed assets (funds).

Consumption funds are used to make various payments social nature. It is advisable to analyze the use of these funds in connection with such indicators of the state and use of labor resources as turnover rates for hiring and dismissal, full turnover, turnover, indicators of the average tariff category, and labor productivity. The use of profit for the formation and expenditure of consumption funds is justified if it is interconnected with the improvement of the listed labor indicators.

Giving overall assessment use of the organization’s profits, it is necessary to state how it contributes to increasing the scale of the organization’s activities, increasing its economic potential, replenishing equity, as well as optimizing the structure of the organization’s assets and liabilities.

The term “profit” usually refers to the financial savings of an enterprise, regardless of its form of ownership. This is a unique result of the company’s activities. In this article we will talk in more detail about how profit is generated and how it is distributed in organizations of various types of ownership.

The essence and functionality that makes a profit

In economic terms, profit is the difference between income and costs incurred by production. When can we say that an enterprise or company is making a profit? In order to identify the financial result, the revenue received is compared with the costs incurred for production and sales, which will take the form of cost.

If the revenue received exceeds , it is concluded that a profit has been made. If costs exceed revenue, this indicates losses.

Profit performs a number of functions:

• Gives a description of the economic effect obtained by a company or manufacturing enterprise;
• Has the effect of stimulating all activities as a whole;
• Allows you to create different types of budgets;
• Summarizes the entire result of the company's activities.

What affects profit levels

Experts divide factors influencing profit into several groups:

1. Internal factors – affect profits through output volumes, through improvement quality characteristics products;
2. External factors - do not depend on the activities carried out by the enterprise or company, but have an impact on the level of profit.

When an enterprise carries out economic activity, the whole complex of these factors is dependent and interconnected with each other.

Typology

Profit comes in various forms. Let us briefly describe some of them.

Formation and distribution of profits

There are several methods for generating profit. Let's look at each of them, analyzing the pros and cons.

• Direct counting method: in this method, profit is determined by the output of goods and the volume of products sold by the enterprise. The main advantage of this technique is its accuracy, but the disadvantage is that it is too labor-intensive and sometimes impossible to apply;
• Standard method: from positive points one can note the high accuracy in the calculations, but at the same time it can only be used if production is stable. This method has shown its effectiveness in justifying various economic plans;
• Analytical method: used to establish the planned profit of an enterprise. The essence of the method is to analyze the influence that internal and external factors have on the results of the activities carried out by the enterprise.

The algorithm consists of the following stages: analysis of the profit received for a specific period of time, determination of production volumes, establishment of what part profit occupies in all income received, the planned profit is determined.

There is also a combined calculation method, which combines the direct counting method and the analytical method.

As for the distribution of profits, this is the most important process, which not only ensures that the various needs of entrepreneurs are covered, but also takes part in the formation of the country’s budget.

The profit distribution system at any enterprise should be built in such a way that production efficiency increases, not decreases.

The principles of distribution are formulated as follows:

• The resulting profit must be distributed between the state and the company;
• The state receives part of the profit through taxation and fees, the size of which cannot be arbitrarily changed;
• The profit remaining with the enterprise should not provide negative influence to increase production volumes;
• The remaining profit, first of all, goes to the savings part; the remainder can be used at the discretion of the company.

Enterprises distribute the so-called “net profit”, which remains after making all mandatory payments. Distribution of net profit – this is partly a planning related area. Taking this indicator into account, expense estimates are drawn up.

The profit that remains at the disposal of the enterprise itself can be used to develop and improve its activities. The state and regulatory authorities should not interfere with the procedure for using these funds.

Along with financing production, it can be used to pay benefits, bonuses, incentives for employees who retire, and so on. These same funds can be used to finance competitions, cultural events, etc.

We also clarify that profits can be used to pay off penalties.

All profits remaining at the disposal of the enterprise or company are divided into 2 parts. The first can be considered cumulative, and the second – used during consumption. If there is profit that has not been distributed in previous years, this characterizes the enterprise as stable and financially sound.

The question naturally arises: Who makes the decision on the distribution of profits? It depends on the organizational form enterprises, which will be discussed further.

As already stated, net profit can be allocated to a variety of expense items, or it can be capitalized, which allows you not to attract third-party assets and expand the functionality of the enterprise at the expense of your own funds.

One example of thoughtful distribution of profits is the allocation of some of it to the needs of staff. After all, the human factor, people can be called the most important asset of any enterprise.

In order to distribute wisely, each compound element arrived. It is also important to do this in order to identify the weaknesses of the enterprise in a timely manner.

Profit distribution management

• Before making management decisions, you need to approach them carefully and comprehensively;
• Apply different approaches to managing the enterprise as a whole;
• Respect the interests of not only the owners of the enterprise, but also the state and employees;
• Carefully analyze risks;

All procedures around this indicator should be aimed at increasing positive indicators and reducing possible risks.

The procedure for distributing profits at enterprises of various forms of ownership

As already mentioned, the distribution of profits is based on certain principles. Distribution itself includes its use in accordance with the requirements of the legislator, the goals and objectives set by the enterprise, taking into account the interests of the owners.

Distribution of profits in LLC

The procedure for distribution of profits in a limited liability company is subject to and distributed in the manner prescribed for legal entities. persons In addition, the entire procedure is regulated by current legislation.

Let us immediately make a reservation that only that part of the profit that remains after all taxes have been paid and other obligations have been fulfilled (to creditors, etc.) is subject to distribution.

The distribution of net profit occurs after the accounting is compiled. reporting for a specific period of time. The decision on distribution is made through voting. If the company's participants have not made a unanimous decision, the meeting is postponed to the next date.

The constituent documents do not always reflect information about when and where payments can be sent.

The distribution of profits between the company's participants also takes into account the financial statements.

Important information: There are times when profits are not subject to distribution.

As an example, here are a few of them:

• When the amounts of the authorized capital are not paid in full;
• The company is bankrupt or has all the signs.

Other cases are given in the legislation.

What part of the profit will be distributed is decided by the meeting of founders. The decision that was made is documented in the form of a protocol.

Typically, profits are distributed in proportion to the shares that participants contributed to. But there may also be a disproportionate distribution of profits in .

The law does not prohibit such distribution if this order is fixed in.

Peculiarities of the procedure in a company with one founder

This procedure has its own characteristics. It is worth saying that if a company has only one founder, he makes all decisions himself.

In this case, there is no need to hold a meeting; written documentation is sufficient. said decision, certified by the signature of the founder.

A sample is shown below.

Distribution of profits in a joint stock company

The distribution of profits in a joint-stock company has the most complex mechanism. Usually it is spelled out in the Charter in some detail.

A distinctive feature is the need to form a reserve, the size of which is at least 10% of the total capital. In addition, some share of profits should be used to increase the capital.

The distribution of profits among shareholders of the company also has its own nuances. Dividends by preferred shares are paid at specific rates, and at regular rates they are based on the decision of management, which is approved or not by the meeting of shareholders.

When planning a distribution, you need to take into account what types of shares are issued. The future development of joint stock companies largely depends on the correct distribution of profits.

If dividends are unreasonably high, this will hinder the company's development. But if they are not paid at all, this is also fraught negative consequences for business, since the interests of shareholders will be infringed.

Distribution of profits in a production cooperative

Production cooperative is an organization that is commercial, in which people are united by membership, created to carry out economic or production activities together.

Only that part of the profit that remains after making all payments is also distributed. If members of the cooperative made a labor contribution to its activities, then the process of profit distribution will proceed in accordance with this contribution and share contributions, and if there was no labor participation, then in accordance with the contribution. Statutory documents contain all the information about the order of distribution in in this case.

Production cooperatives, as a form of doing business, are rare in Russia. This is explained by the fact that in this case, more contributions made by labor are combined, rather than cash. And the presence of liability, which is subsidiary, does not add to the popularity of this form.

Distribution of profits in a limited partnership

In a limited partnership, before the distribution of profits, taxes are paid, required contributions to the budget, only then is income paid to investors. These investors do not take any part in the daily activities of the partnership and are not responsible for the results obtained. They are only making their contributions.

Profits are divided among the partners of the partnership in accordance with the shares they contributed to the capital. And the remaining part is distributed among full comrades.

If there is no profit at all, or it is much less than planned, the following scenarios are possible:

• The members of the partnership give their share to the investors through the sale of property that belongs to the partnership;
• A decision is made not to pay shareholders their share of the profits.

Procedure for distribution of profit of a unitary enterprise (unitary enterprise)

The UE itself is characterized by the fact that it does not have ownership rights to the property that is assigned to it. The UE can dispose of property only if the owner agrees, that is, the Russian Federation itself.

Based on the developed documentation, the profit that was received unitary enterprise from work or services, or products sold will be directed to production, to social. service according to standards. All standards are developed by the Ministry of Finance of the Russian Federation.

The remainder of the profit will be withdrawn in favor of the federal budget.

Quite often questions arise as to whether it is possible to pay profits with property. Typically, these situations arise among LLC participants. The law does not limit the form of profit distribution in any way. This means that it is permissible to distribute profits in non-monetary form. This is confirmed by the presence of judicial practice on this issue.

The charter can stipulate the type of property with which profit is planned to be paid. It is clear that such a decision must be supported by the meeting of shareholders. If the general meeting does not make such a decision, then the distribution is made only in money.

Terms of profit distribution

Based on the current legislation, we can say that the following deadlines have been established:

• 1 time per quarter;
• 1 time every 6 months;
• Once every 12 months.

Please note that the deadlines are set only for the distribution procedure; the time for using the profits is determined independently. At the same time, the legislator limited the period for paying dividends - no more than 60 days from the moment the decision was made to make payments.

How is profit distributed under the simplified tax system?

Profits are most often distributed in order to pay. Taxpayers under the simplified tax system are most often LLCs, this is already an established fact.

Let us remind you that you can distribute profits under the simplified tax system once a year, or every quarter. This requires only a decision of the meeting of shareholders or a single participant.

There are also joint-stock companies working on the simplified tax system. In this case, payments are made based on the results of the quarter, 6 months and year.

Net profit is calculated under the simplified tax system based on accounting data. accounting. This will not be difficult if all the information is reflected on time and reliably.

The amount of net profit here is the difference between the assets and liabilities of the balance sheet. At the same time, future income is not included in liabilities, but accounts payable are included in them.

If the balance sheet is not compiled, it is impossible to determine net profit and, accordingly, to pay dividends.

Conclusion

In the final part, it is worth noting that the distribution of profits must be carried out in full accordance with a specially developed strategy for managing the profits of any enterprise.

In addition, the presence of cash revenue does not at all mean that the company has a profit. To identify it, you need to compare revenue with the costs that occurred during the production and sale of products.

The role that profit plays for the state as a whole and for each sector of the economy separately is difficult to overestimate. It can easily be considered huge.