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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В курсе экономики ВУЗа все кажется очень простым: как выйти на чистую прибыль, пути ее роста. В жизни: «рвы и кочки»…
Расчет чистой прибыли — очень важный процесс в работе финансовой системы компании, так как именно от его точности зависят основные направления развития бизнеса.
Расчет чистой прибыли это важный момент для работы компании, все всегда стараются снизить издержки, чтобы хоть как то увеличить чистую прибыль.
Нет прибыли, нет смысла функционирования предприятия. Способность анализировать у бизнесмена отлично развита должна быть.
В любом бизнесе конечно хочется больше чистой прибыли. Плохо, что не всегда оправдываются вложенные средства. Лучше конечно все заранее подсчитать.
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