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

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

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

The most important issue in managing the process of generating profit is planning profit 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 generating profit, 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 plan for the production and sale of products and the financial plan.

Thus, if we want to really manage the process of generating profit, then we must direct the organizing and stimulating effect within the enterprise directly to those areas of activity of its divisions, which, on the one hand, affect the growth of profits, on the other hand, they are completely dependent on initiative and results. the activities of the team of the department, namely: the adoption of intense plans for the release of products; compulsory observance of the planned targets in terms of volume, timing and range of products; improving the quality of work; increase in production; compliance with the economy; increasing the shift in the work of equipment and workers; increasing the organizational, technical and economic level of production and management

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

The indicators of the effectiveness of the use of labor resources is first; labor productivity (in trade), the amount of proceeds per 1 employee for a certain period, profit per 1 per, profit per 1 ruble of funds for wages. The main economic indicator characterizing the efficiency of the use of labor resources is labor productivity. For each type of manufactured product, 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 (q, kg, m3, etc.) to labor costs for the production of this type of product in man-hours. This indicator means - how many products were received in units of working time. In practice, the inverse indicator of production is also widely used - labor intensity. It is defined as the ratio of the expenditure of working time in man - hours to the amount of production in physical terms and means how much labor is invested per unit of production.

16. What indicators characterize the efficiency of the use of labor resources of the enterprise?

The labor resources of the enterprise have certain quantitative and qualitative indicators that characterize the efficiency of their use. TO quantitative indicators include: 1. Average annual number of employees. The average annual employee is one able-bodied employee who is fully employed during the year. This indicator is determined by dividing the total hours worked (man-days) for employees of the farm for the year by the planned (normative) annual fund of working hours for one employee. 2. Average number of employees. To determine this indicator, it is necessary to sum up the number of employees on the list of the enterprise for each month of the year and dividing by 12. The indicators of the enterprise's labor resources include. 3. The coefficient of availability of labor resources of the enterprise is defined as the ratio of the number of available labor resources to their planned requirements for the implementation of the planned program. 4. Labor supply of the economy is defined as the ratio of the number of employees of the enterprise and multiplication by 100. It shows how many workers in the enterprise are per 100 hectares of agricultural land. Other quantitative indicators include. 5. The coefficient of renewal is defined as the ratio of hired per year to the average annual number of employees. 6. The retirement rate is defined as the ratio of the number of retired employees per year to the average annual number of employees. 7. The coefficient of staff turnover is defined as the ratio of the number of employees dismissed from the enterprise per year to the average annual number of employees. The qualitative characteristic of labor resources is determined by the following system of indicators. 8. The degree of involvement of labor resources in social production is defined as the ratio of those who are able to work in production to their total number in the economy.

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

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

1. Technical factors:

The quantitative composition of fixed assets and their structure;

Qualitative composition of fixed assets;

The degree of mechanization and automation of technological processes;

The quality of the raw materials.

2. Organizational factors:

The degree of specialization, concentration, cooperation of production;

The 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 the specific 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 the norms, or element-by-element components of the 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 materials, when calculating the number of employees, their wages fund, production costs, etc. practically for calculating all planned indicators of the enterprise and its structural divisions. It should be borne in mind that they are simultaneously used in the implementation of other management functions. In general, norms and standards perform the following functions:

1) are the basis for calculating 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 enterprise and its structural divisions is carried out;

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

4) operational and accounting records are organized on their basis;

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

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

1. Average annual cost.

2. The rate of change in the average annual cost.

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

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

5. Depreciation ratio - the ratio of the amount of depreciation of fixed assets for the entire period of their operation to the full 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 results of the firm's activity is very large. Therefore, a comparison of these indicators in dynamics gives a more realistic 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, General Electric has over 300 of them; they are located both in the United States and in other countries.

Large firms usually do not indicate the production capacity of individual enterprises in their annual reports, but give the number of factories that produce any type of product. Highly specialized firms, on the contrary, provide information about production capacities. the base of monopolies is growing at the expense of formally independent firms serving them.

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

21. What are the costs incurred by enterprises in connection with the use of labor resources?

Labor resources represent the able-bodied 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 not employed, but capable of working. The psychophysiological and intellectual qualities of a person necessary for the implementation of useful activities depend on age, which acts as a kind of criterion that makes it possible to allocate labor resources from the entire population. According to the 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 costs and sick leave. In addition, the company incurs the costs of retraining, advanced training of employees, etc.

22. What is strategic planning? What are the main types of strategies and the factors of their choice?

Strategic planning is a set of actions and decisions taken by management that lead to the development of specific strategies designed to help an organization achieve its goals. Types: resource allocation; adaptation to the external environment; internal coordination; organizational strategic foresight. The multifactorial nature of the choice of strategy largely determines the need to develop several strategic alternatives, from which the final choice is made. Strategic alternatives - a set of different individual strategies that allow you to achieve the strategic goal of the organization, within the chosen basic strategy and restrictions on the use of available resources. Each strategic alternative provides a different opportunity for 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 settlement of liabilities, leading to an increase in the capital of this organization.

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

Factors in the sphere of circulation (commercial factors) play a special role, 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, material and technical supply, payment schemes with buyers.

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

24. What is the state regulation of the activities of enterprises?

State regulation is a system of political, economic, legal and social support 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 of the economic security of the enterprise. Using direct and indirect levers of intervention, it creates and regulates the economic conditions 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 is of the nature of direct and indirect impact. Indirect regulation of the management of the activities of industrial enterprises forms a system of motivation, creates stimulating conditions for the activities of subjects of market relations and acts in such forms as the tax system, pricing, financial and credit policy, 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 with the help of legal, economic and social measures.

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

Production cycle - a calendar period of time from the moment raw materials and materials are put into production until the finished product is released, accepted by the technical control service and delivered to the finished product warehouse, which is measured in days, 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 the production process, the adopted type of movement of the processed object of labor in 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, to determine the technical and economic performance indicators. The duration of the production cycle affects the timing of the preparation of production of new products, the turnover of working capital, is an important value in organizing operational and production planning, material and technical supply, etc. The duration of the production cycle determines the volume of work in progress, which is the most significant part of the working capital in terms of specific weight. Consequently, a reduction in the duration of the production cycle leads to an acceleration in the turnover of these funds and, ultimately, to an increase in the company's profits.

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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 enterprise's ability to return borrowed funds, to investors - the rationality of investing in a business entity, suppliers and partners - solvency and reduce the risks of non-repayment 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 set goals and objectives of the enterprise development. Financial planning of profit provides for the calculation of the main types of income and costs that are to come in a certain period:

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

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

Profit generation mechanism

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

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

• the amount of income tax;

• the amount of rental payments;

• export and import tax amounts.

In this case, the result of extraordinary events is taken into account in the sum of the total profit (and it can be both positive and negative). It is calculated as the difference between the income and costs incurred in connection with these events.

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

• payment of penalties;

• payment of penalties for other types of payments;

The main sources of profit formation

The profit of the 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 the company's products

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

The size of this component is influenced by:

• the size of the selling prices;

• indicators of the cost of goods (services);

• assortment changes in the composition of products.

Sales profit is calculated in two stages:

1.Indicators are determined gross profit- from the total proceeds from the sale of goods, works and services without inclusion VAT, excise taxes and other tax levies are subtracted the cost of goods sold and services without inclusion business and company management costs ;

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

2.result from transactions with material assets of the company and financial transactions

This type of profit arises during the lease of temporarily unused material assets of an enterprise or rights arising from 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 income and expenses:

NSop= Dop- Rop

3.result from 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, compensation for losses, debts with an expired limitation period, as well as other types of income and expenses that the company received and paid in the course of its activities. It is calculated as the difference between non-realized income and expenses.

NSext= Dext- Rext.

4.result obtained due to extraordinary circumstances

This component of profit is defined as the difference between extraordinary receipts and extraordinary costs:

P cho = P h -Z h.

Output

Profit is the most important economic category and the main goal of the economic activity of any company. It displays 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 simply demonstrate the result of the work, but is also an element of the company's financial resources. That is 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 a decrease in the cost of goods manufactured and services rendered. This intensive direction implies an increase in profits due to the mobilization of potential reserves.

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An integral part of the 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. In these conditions the economic profit of the firm is zero... Normal profit is necessary in order to keep an entrepreneur in this field of activity.

Net economic profit

If the firm uses the resources at its disposal in the most efficient way and total income exceeds total, then there is a positive economic profit. Depending on the market structure and the ratio of the elements of monopoly and competition in a particular market, economic profit can persist for a more or less long period.

The presence of positive or negative economic profit in the industry stimulates the inflow 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

Output: with a positive accounting profit, the 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

Profits and losses represent the financial results of the business of the enterprise.

• verification of the validity of the planned profit. The profit plan should be linked to the volume of products sold and their cost;
• assessment of the implementation of the business plan for profit;
• calculating the influence of individual factors on the deviation of the actual amount of profit from the planned one;
• identification of reserves for further growth of profits 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 the profit from the sale of products, works, services.

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

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

Profit from product sales- this is the financial result obtained from the main activity of the enterprise, which can be carried out in any form, fixed 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, the performance of work, the provision of services. It is equal to the difference between the proceeds from the sale of products in current prices and the costs of their production and sale.

Pr = Bp - C / s,

• Bp - sales proceeds;
• С / с - (production and sales costs).

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

Enterprises engaged in export activities, when calculating profits, also exclude export tariffs allocated to the state revenue.

Revenue from the sale of products is determined either as:

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

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 (He.), Not sold in the previous period, and the release of marketable products of the reporting period (TP) minus that part of the product that cannot be sold at the end of the reporting period (OK.).

NS. = He. + TP - Ok.

A period is 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 - on the receipt of money to the settlement account (to the cash desk) of the enterprise or on the shipment of products, the settlement documents for which are presented to the buyer.

So, the profit from the sale of commercial products increased in comparison with the plan by the amount: 3376 - 3174 = + 202 thousand rubles This overfulfillment was influenced by the following factors:

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

2. the increase against the plan of the production cost of goods sold reduced the profit.

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

3. commercial (administrative) costs, as well as production costs, have the opposite effect on profits. 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 on the second line: 144 - 144 = 0

4. The effect of changes in wholesale prices on profit from product sales 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, let us 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 effect of changes in the structure of sold products on profit is calculated in a balance way, i.e. as the difference between the sum of the deviation of the actual profit from the implementation from the plan and the sums of the influence of all other (already known) factors: 202 - (50.8 - 61 + 0 - 15) = + 227.2 thousand rubles. This result means that the shift in the structure (change in the structure) of products sold towards an increase in the share of more profitable types of products increased the profit from sales by 227.2 thousand rubles.

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

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

Analysis of the "quality" of profit is also important. Profit quality is a generalized characteristic of the structure of sources of profit formation. With high "quality" profits the volume of manufactured products increases, its cost decreases. With a low "quality" of profit there is an increase in sales prices for products in combination with the absence of an increase in the volume of products in physical terms.

The main thing in improving the "quality" of profits is the decline. This is an intensive direction of increasing profits by mobilizing available reserves.

Marginal income

When analyzing the profit from the sale of commercial products, it is necessary to determine such an indicator as marginal income. Marginal income represents the difference between the proceeds from the sale of products and the variable costs of its production and sale. In other words, profit margin is the sum of fixed costs and sales profit.

Based on this, the profit from the sale of commercial products is equal to the marginal income minus fixed costs. It follows that the company will make a profit only if the fixed costs are reimbursed by the proceeds from the sale of a certain volume of manufactured products. This revenue should be sufficient to recover variable costs and generate profits. The analysis here allows you to establish at the expense of which costs (constant or variable) included in the cost of goods sold, the profit changes.

Operating Leverage Effect

It is also necessary to consider an indicator such as operating leverage effect (production leverage)... It is characterized by the ratio of marginal income and profit. The effect of operating leverage shows how much profit increases due to changes in revenue from sales of products. The fact is that the effect of an increase in sales proceeds on the amount of profit depends on the ratio of variable and fixed costs. Therefore, the size of the 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. With the help of operating leverage, you can assess the impact of revenue from sales of products on profits. The greater the value of the operating leverage, the more significant increase in profit is provided by each percentage of the increase in revenue from product sales.

An important aspect of profit analysis is determination of break-even(critical) volume of production and sales of products. A break-even volume of production takes place if equals(or if the marginal income is equal to the sum of variable costs in 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, the critical point (break-even point), as well as threshold.

The critical volume of production can be defined as the quotient of dividing by the amount of marginal income. Therefore, the profitability threshold can be determined by 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 the sale. In order to make a profit, you need to increase your sales. If the value of production decreases, then the organization will suffer a loss.

All of the factors listed in this paragraph that affect the amount of profit received should be attributed to the number internal factors... In addition to them, there are external factors, also determining the amount of profit received by the organization.

• socio-economic conditions in which this organization operates;
• the degree of development of foreign economic relations;
• transport conditions;
• the level of prices 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 the level of profitability

Enterprises can receive financial results (profit or loss) not related to the sale of products, works and services. This includes, in particular, gains 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 enterprise assets.

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

When selling fixed assets, it is necessary to compare the possible profit from their sale with those incomes that can be received by the enterprise provided the continued operation of these items of fixed assets. If the profit from the sale of an object of fixed assets exceeds the amount of possible profit from the continuation of the operation of this object within a certain standard period, then the sale of this object of fixed assets 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 claims;
• the cost of tangible assets remaining from the write-off of assets that are unusable for restoration and further use, i.e. fixed assets.

Extraordinary expenses arise as the consequences of extraordinary circumstances of the economic activity of the 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 the 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 pay off the debt in a timely manner, identify the persons guilty of 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 to reduce or even completely prevent losses from non-operating transactions.

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

The main reserve for profit growth is a decrease in the cost of manufactured and sold products.

Analysis of the use of profit

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 income tax rate.

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

In the case of income taxed at rates different from the income tax rate, these incomes are deducted from gross profit when determining the amount of taxable income. The considered types of income, with the exception of taxes, increase the amount of profit remaining at the disposal of the enterprise.

The amount of deductions from profit in 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, the 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 ratios between the individual directions of its distribution.

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

• to establish how the amounts and specific weights of specific areas of profit use have changed in comparison with the financial plan and the values ​​of the previous period;
• analyze the formation and use of reserve capital and other special funds;
• to assess the effectiveness of the use of profit;
• identify 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 the profit remaining at the disposal of the organization, the stimulating role of profit is carried out.

• change in the amount of funds allocated to special funds;
• the influence of individual factors on a given amount;
• the procedure for using the funds of special funds for the relevant purposes;
• how do the amounts of deductions from net profit to special funds and the amount of use of the funds of these funds change in dynamics, 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 a change in net profit:

∆СФ = ∆ЧП · К,

• ∆СФ- increment in the size of special funds, i.e. accumulation or consumption fund by changing the amount of profit remaining at the disposal of the enterprise;
• ∆CHP- an increment in the amount of profit remaining at the disposal of the enterprise;
• TO- the coefficient of deductions from net profit to this fund (base value).

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

∆СФ = (К 1 - К 0) CP 1,

• ∆СФ- an increase in the size of special purpose funds due to a change in the rate of deductions from net profit;
• K 1, K 0- respectively, the actual and basic coefficients of deductions from net profit to special purpose funds;
• PE 1- the 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. The change in the ratio of deductions from net profit also directly affects: with an increase in this ratio, the amount of deductions to special purpose funds increases, and with a decrease in the value of the ratio, 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 the foreseen plan and expenditures of the previous reporting periods. Thus, the funds of accumulation funds are directed, as a rule, for 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 funds from the accumulation fund influenced the structure of the property of the enterprise, as well as the technical condition of fixed assets (funds).

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

Giving a general assessment of the use of the organization's profit, it is necessary to state how it contributes to an increase in the scale of the organization's activities, the growth of its economic potential, replenishment of its own capital, as well as optimization of the structure of the organization's assets and liabilities.

The term "profit" is usually understood as the financial savings of an enterprise, regardless of its form of ownership. This is a kind of result of the company's activities. In this article, we will talk in more detail about how profit is formed, how it is distributed in organizations of various types of property.

The essence and functionality that makes profit

Economically, 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 the production and implementation of sales, which will take the form of cost.

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

Profit has a number of functions:

• Gives a description of the economic effect that a company or manufacturing enterprise has received;
• Has the effect of stimulating all activities in general;
• Allows you to form various types of budgets;
• Summarize the entire result of the company's activities.

What affects the level of profit

Profit-influencing factors are divided by specialists into several groups:

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

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

Typology

Profits are of various kinds. Let us briefly describe some of them.

Formation and distribution of profits

There are several methods of generating profits. Let's consider each of them, with an analysis of the pros and cons.

• Direct counting technique: in this method, profit is determined by the output of goods and the volume of products that are sold by the enterprise. The main advantage of this technique is its accuracy, and the minus is that it is too laborious, sometimes it is impossible to apply it;
• Regulatory method: On the positive side, it is possible to note the high accuracy in the calculations, but at the same time it can be applied only if the production is stable. This method has shown its effectiveness in substantiating various economic plans;
• Analytical method: it is used to establish the planned profit of the enterprise. The essence of the method consists in analyzing the influence that internal and external factors have on the results of the activities carried out by the enterprise.

In this case, 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 of the profit is in all the income received, the planned profit is determined.

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

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

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

Distribution principles are formulated as follows:

• The received profit must be distributed between the state and the company;
• The state receives part of the profit through taxation and fees, the amount of which cannot be arbitrarily changed;
• The profit remaining with the enterprise should not have a negative impact on the increase in production volumes;
• The remaining profit, first of all, is directed to the funded part, the rest can be used at the discretion of the company.

The so-called "net profit" is distributed at the enterprises, which remained after all mandatory payments were made. Distribution of net profit – it is partly a planning direction. Taking into account this indicator, expenditure estimates are drawn up.

The profit that remained 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 the use of these funds.

Together with the financing of production, it is possible to pay benefits, bonuses, incentives to employees who retire from it, and so on. The same funds can be used to finance ongoing competitions, cultural events, and so on.

We also clarify that the profit 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 in the process of consumption. If there is a profit that has not been distributed in previous years, this characterizes the company as stable and financially stable.

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

As already mentioned, the net profit can be directed to a variety of expense items, or it can be capitalized, which allows not to attract third-party assets, to expand the functionality of the enterprise at its own expense.

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

In order to distribute wisely, each component of profit must be carefully scrutinized. It is also important to do this in order to timely identify the weaknesses of the enterprise.

Profit distribution management

• Before making management decisions, you need to approach them in a balanced and comprehensive manner;
• Apply different approaches to managing the enterprise as a whole;
• Observe the interests of not only the owners of the enterprise, but also the state and employees;
• Analyze risks carefully;

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

The procedure for distribution of 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 the distribution of profits in a limited liability company is subject and distributed in the order that is provided for legal entities. persons. In addition, the entire procedure is governed by applicable law.

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

The distribution of net profit occurs after the account is drawn up. reporting for a specific period of time. The distribution is decided by a vote. If the members of the company have not made a single decision, the meeting is postponed to the next date.

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

The distribution of profits between the members of the company also takes place taking into account the data of the financial statements.

Important information: there are times when profits are not distributable.

Here are a few of them as an example:

• When the amount of the Criminal Code has not been paid in full;
• The company is bankrupt or all the signs are present.

Other cases are given in the legislation.

What part of the profits will be distributed is decided by the meeting of founders. The decision that was taken is drawn up in the form of a protocol.

Usually, the profit is distributed in proportion to the shares that the participants have contributed to. But there may also be a disproportionate distribution of profits c.

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

Features of the procedure in a society 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; it is enough to formalize the said decision in writing, certified by the signature of the founder.

A sample is shown below.

Distribution of profits in a joint stock company

Distribution of profits in JSCs 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 authorized capital. In addition, a certain share of the profit should be directed to increasing the capital.

The distribution of profits between the holders of the company's shares also has its own nuances. Dividends on preferred shares are paid at specific rates, and according to the usual ones, they are guided by the decision of the 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 development of joint-stock companies in the future largely depends on the correct distribution of profits.

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

Distribution of profits in a production cooperative

Production cooperative Is a commercial organization 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 all payments have been made is also distributed. If the members of the cooperative have made a labor contribution to its activities, then the process of distribution of profits will proceed according to this contribution and share contributions, and if labor participation was not taken, then in accordance with the contribution. The statutory documents contain all the information about the distribution procedure 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, and not money. And the presence of responsibility, which is subsidiary, does not add popularity to this form.

Distribution of profits in a limited partnership

In a limited partnership (limited partnership), before the distribution of profits, taxes are paid, the necessary contributions to the budget are made, only then income is paid to the contributors. These investors do not take any part in the daily activities of the partnership and are not responsible for the result obtained. They only contribute.

The profit is divided between the participants of the partnership in accordance with the shares in the capital contributed by them. And the rest is already distributed among the general 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 the shareholders their part of the profit.

The procedure for the distribution of profits of a unitary enterprise (unitary enterprise)

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

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

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

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

The charter can stipulate the type of property for which the payment of profit is planned. 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 carried out only in money.

Profit distribution terms

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

• Once a quarter;
• Once every 6 months;
• Once every 12 months.

Note that the terms are set only for the distribution procedure, the time for using the profit is determined independently. At the same time, the legislator limited the period for the payment of dividends - it is no more than 60 days from the moment when the decision was made to make payments.

How profit is distributed under the simplified tax system

Profit is most often distributed in order to be paid. Taxpayers under the simplified tax system are most often LLC, this is already an established fact.

Recall that profit can be distributed under the simplified taxation system once a year, or every quarter. This requires only the decision of the meeting of shareholders or the sole participant.

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

The net profit is calculated under the simplified taxation system based on the data of the bukh. accounting. It will not be difficult if all the information was 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 incomes are not included in liabilities, and accounts payable are included in their composition.

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

Conclusion

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

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

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