Формула расчета валовой прибыли
- Понятие чистая прибыль, формула расчёта чистой прибыли v
- Валовая прибыль и валовый доход v
- Формула валовой прибыли v
- Отчет по валовой прибыли v
- Расчет валовой прибыли v
- Валовая прибыль рентабельность v
- Что такое прибыль предприятия v
- Определение понятия «прибыль» v
- Функции прибыли v
- От чего зависит величина прибыли? v
- Факторы, влияющие на прибыль v
- Искусственные меры по увеличению прибыли v
- Методы увеличения прибыли v
- Как рассчитать прибыль? v
- Формулы расчёта v
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Для анализа общей хозяйственной деятельности предприятия и организации используют показатель объёма валовой прибыли, она же выручка.
Этот показатель учитывается в дальнейшем при подсчёте эффективности и рентабельности деятельности предприятия.
Понятие чистая прибыль, формула расчёта чистой прибыли
Чистая прибыль предприятия – это конечный результат его работы.
Из чистой прибыли исчисляются дивиденды, если речь идёт об акционерном обществе.
Для расчёта показателя чистой прибыли необходимо учитывать:
- размер валовой прибыли;
- размер прочей операционной прибыли;
- размер прибыли от финансовых операций;
- налоговые обязательства.
Сама формула чистой прибыли выглядит как сумма прибыли от всех видов деятельности предприятия за вычетом налогов.
Получив чистую прибыль, предприятие вправе её перераспределить на своё усмотрение.
Наиболее частым направлением перераспределения прибыли чистой является модернизация производства.
Валовая прибыль и валовый доход
Очень часто, понятия валовой прибыли и валового дохода отождествляются, хотя экономическая наука с точностью даёт определение этим двум терминам.
Валовая прибыль:
- является разницей между выручкой от реализации товаров, либо услуг и их себестоимостью;
- на её объём влияют рост себестоимости продукции и объём продаж в натуральных единицах;
- она имеет цикличный характер и может быть постоянной только в случае производства единичной продукции.
Валовый доход:
- это денежный оборот внутри компании;
- на него влияют размер дивидендов, процентов по депозитам, объём продаж в натуральном измерении.
Формула валовой прибыли
Валовая прибыль позволяет рассчитать прибыль чистую.
Если из выручки от реализации продукта, либо услуги вычесть их себестоимость, то в результате получится показатель валовой прибыли.
В состав себестоимости продукции входят следующие затраты:
- на сырьё и материалы;
- на энергоносители;
- на оплату труда;
- на модернизацию оборудования;
- на аренду помещений;
- на содержание на складе;
- на услуги посредников;
- на рекламу;
- на послепродажный сервис.
Каждое предприятие дополнит этот список исходя из специфики своей деятельности.
Отчет по валовой прибыли
Отчёт по валовой прибыли выполняется всеми предприятиями в программе 1С. Она специально разработана для того, чтобы в считанные секунды сформировать все нужные вторичные документы.
Самое главное – правильно внести данные из документов первичных.
В отчёте валовая прибыль могут быть следующие ошибки:
- неправильный расчёт себестоимости продукции;
- неправильно проведенные корректировки по выручке от реализации;
- неправильно проведенные корректировки по дополнительным параметрам себестоимости продукции.
Расчет валовой прибыли
При сравнении показателей валовой прибыли в динамике можно сделать следующие выводы:
- прибыль от основной деятельности предприятия увеличивается;
- предприятие не имеет прибыли;
- прибыль от основной деятельности предприятия уменьшается.
Валовая прибыль рассчитывается как разница между выручкой и себестоимостью.
Валовая прибыль рентабельность
Рентабельность – это показатель эффективности экономической. Она может применяться к какому-либо виду прибыли и указывать на эффективность формирования, либо использования расчётного актива.
Рентабельность валовой прибыли показывает её долю в объёме реализации продукции и рассчитывается делением объёма валовой прибыли на общий объём чистой выручки.
На рентабельность валовой прибыли влияют:
- объём продаж;
- стоимость себестоимости;
- объём выручки от реализации продукции.
Что такое прибыль предприятия
Прибыль предприятия – это конечный результат его деятельности. Она бывает:
- чистой прибылью от всех видов операций;
- валовой прибылью от всех видов операций.
Прибыль предприятия формирует результат его деятельности, в случае, если она отсутствует, идёт речь о возможности прекращения его деятельности.
Определение понятия «прибыль»
Прибыль предприятия, в общем — это обобщающий показатель, который характеризует его деятельность в целом.
Существует множество определений понятия прибыль:
- это генеральная цель функционирования предприятия;
- это разница между совокупными расходами предприятия и доходами;
- это самый важный показатель деятельности предприятия, который рассчитывается как разница между полученной финансовой выгодой и понесёнными финансовыми издержками.
Функции прибыли
Функции прибыли – это основные задачи и цели, достичь которые он помогает:
- социальная (прибыль позволяет повысить социальные стандарты и гарантии внутри предприятия);
- экономическая (она приносит экономический эффект);
- производственная (способна повысить уровень производительности за счёт правильного её перераспределения);
- психологическая (её отсутствие плохо сказывается на персонале).
От чего зависит величина прибыли?
Величина прибыли зависит от многих показателей, они же факторы.
Единственное что можно сделать в этой ситуации – уменьшить степень их влияния:
- уменьшить объём кредитных операций;
- модернизировать оборудование;
- переквалифицировать персонал;
- найти лучшего поставщика ресурсов.
Факторы, влияющие на прибыль
Факторы – это аспекты функционирования предприятия, которые влияют на величину прибыли. Они подразделяются, на внутренние и внешние. Внутренние:
- износ оборудования как физический, так и моральный;
- понижение квалификации персонала;
- излишнее администрирование операций.
Внешние факторы:
- политическая ситуация в стране;
- изменения в налоговом законодательстве;
- изменения в условиях поставок продукции;
- изменение поведения конкурентов.
Искусственные меры по увеличению прибыли
Для того чтобы искусственно увеличить прибыль, необходимо увеличить объёмы продаж за счёт:
- снижения рыночных цен на продукцию (с учётом цен конкурентов на товары заменители);
- использование более дешёвого сырья (без возможности потери качества);
- активная реклама (способствует увеличению спроса, тем самым, увеличению объёма продаж).
Методы увеличения прибыли
К методам увеличения прибыли можно отнести следующие:
- контроль за бюджетом предприятия;
- управление движением денежных средств;
- финансовый анализ проектов.
Как рассчитать прибыль?
Прибыль рассчитывается исходя из показателей результата деятельности и денежных затрат на её реализацию.
При расчёте чистой прибыли используются следующие показатели:
- прибыль от финансовой деятельности;
- прибыль от операционной деятельности;
- прибыль от инвестиционной деятельности;
- общая сумма налоговых обязательств.
Формулы расчёта
Данная формула является обобщённым показателем, за которым скрываются множественные мелкие расчёты.
Бухгалтерские аспекты вопроса
В бухгалтерском учёте чистая прибыль указывается в форме № «Отчёт о финансовых результатах». Если изучить его досконально, то чётко видно, что чистая прибыль это результат, итог общей деятельности предприятия.
Валовая прибыль характеризует общий объём реализации продукции и общий объём затрат на её выпуск. Без расчёта этого показателя невозможно сделать верных выводов в отношении эффективности деятельности предприятия.
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