Балансовая прибыль в отчетности
- Бухгалтерский баланс форма v
- Заполнение бухгалтерского баланса v
- Понятие балансовой прибыли предприятия v
- Расчет балансовой прибыли предприятия v
- Показатели расчета балансовой прибыли предприятия v
- Прибыль от реализации продукции v
- Прибыль от реализации основных фондов v
- Прибыль от внереализационных операций v
- Пример расчета балансовой прибыли v
- Заключение v
- Задайте вопрос юристу > бесплатная консультация v
Прибыль – один из главных показателей эффективности функционирования предприятия, который оказывает прямое влияние на формирование бюджета. Предприятие получает прибыль, выполняя различную деятельности. Балансовая прибыль показывает итоговый результат финансовой деятельности фирмы.
Бухгалтерский баланс форма
Форма бухгалтерского баланса показывает стоимость активов и пассивов предприятия за интересующий период времени. Также баланс содержит информацию относительно прибыльности организации.
В бухгалтерском балансе указан перечень того, чем располагает собственник предприятия
- Материальные ценности;
- Суммы запасов;
- Инвестиций;
- Финансовый капитал.
Бухгалтерский баланс важен как для руководителей, так и сотрудников отдела аналитики. Благодаря ему составляется план действий на короткий или долгий период времени.
Разделы баланса:
- Отчетность, о финансовой деятельности предприятия состоящая из нескольких частей:
- Активы, незадействованные в обороте;
- Активы, находящиеся в обороте.
- Пассив в котором указаны источники прибыли предприятия:
- Финансовые средства и резервы;
- Обязательства, рассчитанные на долгий и на короткий период времени.
Сумма пассивов и активов в бухгалтерском балансе должна совпадать.
Заполнение бухгалтерского баланса
- При составлении бухгалтерской формы № 1 необходимо заполнить все строки, которые на законных основаниях могут изменяться предприятием.
- Заполнив все строки в таблице активов данными состояния бюджета организации, необходимо найти суммы первого и второго раздела баланса, которые получились в результате упорядоченного сложения остальных строк. В итоге будет получено конечное значение.
- Таблица пассивов заполняется подобным образом.
Значение первый раздела таблицы «Капиталы и вложения» находится сложением строк его подгруппы (от 311 до 319).
Если сумма показателя получилась нулевая необходимо написать объяснение. Зачастую все данные указаны в числах и превышают тысячи рублей.
В случае обладания компании средствами, исчисляющимися миллионами, допустимо не указывать шесть последних цифр, а просто обозначить в названии столбца числовую единицу миллион рублей.
Понятие балансовой прибыли предприятия
Балансовая прибыль представляет собой общую сумму прибыли (убытка) предприятия от продажи товаров и доход (убыток), не имеющий отношения к преимущественной деятельности, заработанный в определенный период времени и указанный во внешних финансовых отчетах.
Расчет балансовой прибыли предприятия
Расчет балансовой прибыли предприятия осуществляется методом подстановки числовых значений показателей в формулу.
Формула расчета балансовой прибыли:
БП – балансовая прибыль (убыток);
ПРП– прибыль, полученная от продажи товаров;
ППР – прибыль от других продаж;
ПВО – прибыль от внереализационных операций.
Убыток принято указывать знаком «-». Прибыль, полученная от продаж, является разницей между доходом (уплата налогов в учет не принимается) и себестоимостью деятельности направленной на изготовление продукции.
Также производится подсчет расходов на производство товара (материалы, сырье, зарплата рабочих и так далее).
Показатели расчета балансовой прибыли предприятия
Рост доходов открывает для предприятия много новых возможностей и повышает уровень активности работы с партнерами. От прибыли зависит заработная плата владельца предприятия и его управляющих, а также рентабельность различных фондов, авансированного капитала и акций.
Для того чтобы иметь возможность контролировать получение прибыли, нужно понимать за счет чего она формируется, выявить, что влияет на ее рост или снижение.
Прибыль от реализации продукции
Под прибылью от реализации подразумевают разницу между доходом, полученным от продажи товара (не принимая в учет налоги) и расходы, пошедшие на изготовление и реализацию этой самой продукции.
Большую часть доходов предприятие получает, реализуя продукцию. Таким образом, чем больше продукции получится реализовать, тем больше будет прибыль.
Факторы, оказывающие влияние на изменение суммы прибыли:
- Изменение в количестве производимой продукции. Если объем произведенной продукции уменьшается, доход предприятия также становится меньше. И наоборот, чем больше объем производства, тем выше прибыль.
- Объем реализуемого товара.
- Изменения себестоимости продукции. Низкая себестоимость товара влечет за собой высокий уровень продаж, соответственно увеличивается прибыль предприятия.
Прибыль от реализации основных фондов
Прибыль от реализации основных фондов — это различие между первоначальной и продажной ценой фондов и имущества увеличенной на инфляцию.
По остаточной стоимости определяют износ имущества:
- Нематериальных активов;
- Основных фондов;
- Имущество, не имеющее особой ценности.
Первоначальная стоимость вычисляется по остальному имуществу, также она включает в себя расходы на производство, доставку, реализацию и так далее.
В процессе эксплуатации основные средства имеют свойство изнашиваться.
Группы основных фондов:
- Фонды, участвующие в процессе производства;
- Фонды, непринимающие участия в процессе производства но и без того обеспечивающие работу предприятия.
Основные фонды бывают:
- Активные — оказывающие прямое влияние на предмет труда.
- Пассивные – обеспечивающие условия стабильной работы предприятия.
Прибыль от внереализационных операций
Прибыль от внереализационных операций – прибыль от операций, не имеющих прямого отношения к преимущественной деятельности предприятия и не связанной с продажей товаров или услуг.
К внереализационной прибыли относят:
- Вложения финансового капитала;
- Доходы от другого предприятия;
- Сдача имущества в аренду;
- Различные виды санкций.
Пример расчета балансовой прибыли
Необходимо произвести расчет балансовой прибыли за указанный период.
Известны такие данные:
- Изготовление и продажа продукции – 7 000 тысяч долларов.
- Расходы на изготовление товара – 3 000 тысячи долларов.
- Расходы на продажу товара – 30 тысяч долларов.
- Полученные дивиденды – 5 тысяч долларов.
- Взятие активов в аренду – 10 тысяч долларов.
Заключение
По сумме прибыли можно определить успешность работы предприятия. Балансовая прибыль оценивает производственную и хозяйственную деятельность, показывает насколько была эффективна работа предприятия за указанный срок и рассчитывается с помощью специальной формулы.
Существует несколько показателей помогающих определить балансовую прибыль предприятия.
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