Чистая прибыль предприятия: расчет и анализ
- Определение v
- Область использования чистой прибыли v
- Формула расчета v
- Что позволяет определить анализ чистой прибыли? v
- Функции чистой прибыли v
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Проанализировать результат деятельности предприятия можно за счет его чистой прибыли. Она показывает, насколько выгодным или убыточным является производство. Так, давайте разберемся, что она из себя представляет и как вычисляется.
Определение
Чистая прибыль – некоторая сумма в бюджете, которая остается после оплаты работы сотрудников, налоговых и других отчислений, кредитов и процентов по ним. Иными словами, это деньги, которые остались «на руках» и могут использоваться на различные цели. Именно значение чистой прибыли является итоговым в бухгалтерском балансе.
Если после вычислений чистая прибыль предприятия оказывается отрицательной, ее называют чистым убытком. Он является дозволительным на время становления предприятия, а для дальнейшей перспективы минусов быть не должно.
Любая организация проводит экономические расчеты для определения чистой прибыли, так как она обладает следующими свойствами:
- Чистая прибыль способна показать, есть ли смысл работать в выбранном направлении, или же выгоднее будет прекратить или приостановить свой бизнес.
- Доходы и накопительные фонды формируются из ее денежных средств.
- Используется для улучшения, расширения и оптимизации производства.
В сравнении с зарубежными предприятиями, наша чистая прибыль не совсем «чистая». В России она включает в себя и потребительский, и социальный фонд, а западные организации работают иначе.
Из чистой прибыли вычитаются выплаты на премии, оплата транспортных затрат, проведение мероприятий, отдых сотрудников в санаториях и т. д. Только тогда полученная сумма будет «чистой прибылью».
Область использования чистой прибыли
Когда чистая прибыль имеет положительный баланс, предприятие может использовать ее с целью накопления или потребления:
- резервный фонд для хранения денежных средств, который используется как страховка для форс-мажорных обстоятельств;
- развитие производства (закупка современной техники, расширение, запуск нового отдела или добавление другой сферы деятельности и т. д.);
- социальные нужды (проведение мероприятий для сотрудников, стройка и аренда непроизводственных объектов и т. д.);
- материальные поощрения (премии работникам, одноразовые выплаты, оплата питания и т. д.);
- дивидендный фонд (выплата акционерам).
Формула расчета
Чтоб рассчитать значение чистой прибыли действующего предприятия, необходимо вычесть суммы издержек и налогообложения от общей выручки.
С экономической стороны все формулы несут один и тот же смысл, хоть и имеют различный вид:
Для примера проведем вычисление чистой прибыли для предприятия ООО «КИП» по балансу. Для начала нам понадобится найти валовую прибыль, а затем рассчитать прибыль от проведенных продаж и прибыль до налоговых отчислений.
Наименование | 2011 год | 2012 год | 2013 год | 2014 год |
Выручка | 952365000 | 9223642000 | 1342325000 | 1673365000 |
Себестоимость товара | 933642000 | 9016650000 | 1363608000 | 1583142000 |
Валовая прибыль (убыток) | 18723000 | 206992000 | -21283000 | 90223000 |
Коммерческие расходы | 3120000 | 3185000 | 2016000 | 9290000 |
Управленческие расходы | 0 | 0 | 0 | 0 |
Прибыл (убыток) от продаж | 15603000 | 203807000 | -23299000 | 80933000 |
Доходы от участия в других организациях | 0 | 0 | 0 | 0 |
Проценты к получению | 0 | 0 | 98000 | 115000 |
Проценты к уплате | 53296000 | 864293000 | 63277000 | 316996000 |
Другие доходы | 100011000 | 173012000 | 320998000 | 2469231000 |
Другие расходы | 186254000 | 153251000 | 190256000 | 2428950000 |
Прибыль (убыток) до налогообложения | -123936000 | 19761000 | 44264000 | 195667000 |
Налог на прибыль | 30907000 | 17432000 | 21599000 | 84870000 |
Чистая прибыль (убыток) | -93029000 | 2329000 | 22665000 | 110797000 |
Данные за последние 4 года показывают рентабельность работы предприятия. Для ООО «КИП» чистая прибыль возрастает с каждым периодом.
Что позволяет определить анализ чистой прибыли?
Основной задачей анализа является расчёт пропорций, по которым будет проходить распределение чистой прибыли предприятия.
Анализ бывает:
- Факторный (Его цель – определить какие факторы повлияли на получение прибыли).
- Статистический (Анализ ведется по данным прошедших периодов (отчетных годов). Составляются диаграммы для понимания и прогнозирования источников прибыли).
Функции чистой прибыли
Чистая прибыль в современной экономике выполняет несколько функций:
- Регулирующая. Чистая прибыль регулирует распределение оставшихся денежных средств в накопительные и потребительские фонды.
- Стимулирующая. Стабильность на рынке, преимущество перед конкурентами и регулярные доходы – вот к чему стремится любое предприятие. Для увеличения суммы чистой прибыли, необходимо улучшать и развивать свой бизнес, а также использовать современные технологии.
- Контролирующая. От чистой прибыли зависит рентабельность и эффективность производства.
Главной целью предприятия считается удовлетворение потребителей и стабильная, а то и возрастающая чистая прибыль. В таком случае его деятельность будет и полезной, и выгодной.
Это один из самых точных показателей рентабельности предприятия. Конечно, идеально, когда и вложений меньше, а прибыль большая. Но это не всегда так.
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