Advice 1: How to calculate annual turnover

The average annual turnover implies to the rate of passage of funds through the various stages of production. At the same time, the greater is the velocity of circulation circulationtion of capital, the more profit the company will get.
How to calculate annual turnover
Instruction
1
Calculate asset turnover, then the duration of one turnover. In turn, in order to calculate asset turnover, divide the amount of revenue in the amount of the average value of assets: ber = B/A, where a is the average annual cost of assets (sum of total capital); – the value of revenues for the analyzed period (e.g., year).The obtained value will show you what amount of turnovers produce cash invested in assets (property) of the company for the year. Higher values of this indicator increased business activity of the company.
2
Divide the duration of the period under review, the turnover ratio of assets, so you determine the duration of one turnover. By this calculation note that the smaller is the amount of this value, the better for the company.
3
Calculate the coefficient of consolidation of assets involved in traffickingi.e. It is equal to the average sum of all the turnover ofassets during the reporting period divided by the revenue of the organization. This ratio can show you what amount of the turnover of thefunds were spent for one ruble of sold goods.
4
Determine the duration of one operating cycle. It is equal to duration of turnoverand raw materials + duration turnoveras of all finished products + the turnover of work in progress + the duration of the turnoverand the accounts receivable. This indicator must be calculated over several periods. In that case, if evidence of its growth, it will say on the deteriorating situation of the company in the sphere of its business activity. With the possible slowing of capital turnover.
5
Find the length of one funding cycle. To do this, subtract the duration of the operating cycle the duration of one turnoverand accounts payable. In turn, the smaller value will have this index, the greater will be the business activity of the organization.

Advice 2: How to calculate turnover

The turnover ratios are the efficiency ratios of the company. They expect economic services and credit institutions to assess the effectiveness of the use of the entity's existing assets. In this case, often counting five main factors of turnover.
How to calculate turnover
Instruction
1
To calculate the turnover of assets, divide net profit for the period at the end of the asset balance. The meaning of this factor is simple: the value obtained will show how many times a period is a full cycle of the turnover of all assets. Also it is calculated to see how much money is brought in each unit of assets.
2
The turnover ratio of inventories – inventory (goods, products) - reflects the speed of implementation of these resources. To calculate the turnover of inventory is possible by dividing the cost of goods sold on the average annual value of inventories. For the transfer coefficient in days divide the number of days in the period on the indicator. Than this ratio the higher the better, because it directly reflects the liquidity of the TMZ company.
3
Turnover ratio of accounts receivable the debt of the company indicates how many times receivables are turned into real money in the intervening period. To calculate turnover, divide net profit by the amount of receivables.
4
To calculate the turnover of accounts payable, divide cost of sales by the amount of the debt. Both the turnover rate of debt can be calculated in days. To do this, divide the number of days in the period on the indicator. Thereby you will see how many days it takes the company to pay the receivables or the repayment of debts.
5
Turnover ratio of fixed assets shows the level of investments in fixed assets and number of funds, which brings each unit of funds. To calculate the turnover of fixed assets, divide the net profit on average for the period value of fixed assets.

Advice 3: How to calculate the average annual value of fixed assets

The major funds are the property of the company that is involved in the production process many times, while retaining its natural shape and shifting the cost for the products in parts.
How to calculate the average annual value of fixed assets
Instruction
1
Fixed assets are recorded in physical form. It is necessary to calculate the production capacity, planning of the production program. Core funds also have a valuation, which is necessary to determine their structure and dynamics, magnitude, attenuation, and efficiency.
2
All fixed assets taken on the balance sheet at cost. It includes the cost of purchase, transportation and installation of production assets. In the process of using fixed assets are revalued. Its meaning is to in the market to determine the value of the property at the moment. The difference between the initial or replacement cost and accrued depreciation – residual value of fixed assets.
3
In the process of activity of the enterprise is a continuous process of reproduction of fixed assets. Some of them newly commissioned, others are eliminated. Thus the receipt of fixed assets can be carried out by purchasing for a fee, new construction, lease agreement, gratuitous receipt, etc. are Liquidated fixed assets due to physical or mental deterioration.
4
In the evaluation of fixed assets is determined as their average annual value, which is calculated as follows:

OF CP = OF ng + OF type*n1/12 OF assh*n2/12, where

OF ng - the value of fixed assets at beginning of year

Type of OF cost of fixed assets introduced during the year,

OF SEL - value of the retired during the year fixed assets

n1 - the number of months of use imposed fixed assets,

n2 - the number of months during which the retired fixed assets was not functioning.
5
There is another method of calculating the average value of fixed assets.
OF SR = ((GF ng + OF kg)/2 + OF months)/12, where

OF ng - the value of fixed assets at beginning of year

OF kg to the cost of fixed assets at the end of the year

OF the Messiah – the value of fixed assets at the beginning of each month.

Advice 4: How to determine the average value of the property

The basis of the average cost required to determine the property tax. Organizations and private entrepreneurs at the end of the calendar year must submit to the regulatory authority tax returns. According to article 375 of the Tax code of the Russian Federation (TC RF), the average or middle value of immovable property calculated as determined by its tax base. In turn, the calculation of the tax base explained in article 376 of the tax code.
How to determine the average value of the property
You will need
  • - the tax code of the Russian Federation;
  • - financial statements for the year
Instruction
1
To determine the average value of the real property list all real estate owned on the balance sheet of the organization as assets. The average annual value of immovable property calculated for each object. If the organization has separate divisions, the average annual value of immovable property is determined separately for them.
2
In the calculation define the value of the property for the tax period. Those who first taken for the calculation of the average annual value of the property, often confuse the tax period of reporting, which leads to errors. St. 379 NC indicates that the fiscal period is the calendar year (12 months) and the reporting periods are first quarter, first half and nine months of the calendar year.
3
To determine the average value of real property take the residual value of each object contained in the accounting data of the organization. According to Chapter 30 NK the Russian Federation, to determine the average annual value of the property for the tax period must be added the residual value (OS) of each object of immovable property on the first day of each month of the tax period and on the last day of the tax period. Example: average value of property in 2011 will be the value of the property on 1 January, 1 February, 1 March, 1 April, 1 may, 1 Jun, 1 Jul, 1 Aug, 1 Sep, 1 Oct, 1 Nov, 1 Dec and 31 Dec.
4
As a General rule of tax accounting, the number you divide by the number of months in the tax period (because the tax period is a year, then their number is equal to 12) is increased by one. The General formula for calculating the average value of the property as follows:(OS 1 Jan+OC1 Feb+ Mar OC1 + OC1-April, may, OC1, OC1 June, July, OC1, OC1 August September OC1, OC1 Oct, Nov OC1, OC1 Dec and ОС31 Dec) : (12+1)

Advice 5: How to calculate operating profit

Operating profit is profit, which is formed due to the difference between the gross profitand operating expenses. All organizations that carry out economic activities, can calculate a financial indicator.
How to calculate operating profit
Instruction
1
Determine the amount of operating expenses. To do this, add up all the administrative costs (paid staff, the interest on the loan or the loan, etc.), commercial costs (advertising, transportation costs, etc.), the amount of uncollectible accounts receivable.
2
Calculate the amount of operating income. Include income from your partner interest resulting from the granted loans and credits, entering rental agreements and the net profit from the sale of fixed assets.
3
Calculate the gross profit. To do this, calculate the proceeds received from the sale of goods and rendering of services (or works). Also calculate the cost of production. After that subtract from revenue the cost. The result will be the gross profitof Yu.
4
Now go to the calculation of operating profit. For this, the gross profit amount, add the total amount of operating revenue and subtract the amount of operating expenses. The resulting number will be indicators such as operating profit.
5
If you fill in the statement of profit and loss statement (form №2), enter the amount of operating expenses on line 050. For this sum the rows 020 (cost of sold goods, works and services), 030 (commercial expenses), 040 (administrative expenses). Then from the string 010 (proceeds received from the sale of goods, works or services) subtract the above amount. Write the result to the string 050.
Useful advice
Operating profit is a profit that has relations only to the activities of the organization. In carrying out economic activities may be critical to operating profit, it is formed when the proceeds go to the expense of paying interest on the borrowed funds that is in repayment.

Advice 6: As evidenced by the increase in trade receivables

Accounts receivable are sums of money that are obligated to pay the organization's consumers, customers, and other receivables. Therefore, a receivable arises when goods or services of the company sold, but funds for them are received. Regardless of the maturity of this debt, it is usually attributed to working capital.
As evidenced by the increase in trade receivables
The organization of the debtors is not attractive, but in reality this often happens. For example, there was a shipment of goods to customers, with suppliers the firm has paid, workers got paid, but the contractor is not in a hurry to pay. When such actions occur intentionally, it can already be regarded as theft, the entrepreneur should seek protection of their rights in court. Other cases of receivables it is necessary to disassemble and analyze.
By the end of 2013, accounts receivable state-owned companies: "Gazprom", "Rosneft" and "Transneft" to suppliers of pipes reached 50 billion rubles.


Analysis of receivables



First of all, the analysis is conducted in order to understand the current situation with the sales of the company. This procedure helps to identify the buyers of the debtor, which it is advisable to discontinue the provision of credit, as well as payers, who, conversely, should increase the size of trade credit. Competent analysis will help to determine optimal ways of increasing trade organization.

The accounts receivable is closely linked to payables, of which without correct preparation of the balance sheet. In accountancy, the inventory is a very important operation because compliance with the rules allows correct calculation of taxes on profit and added value. Otherwise, the entity will be prosecuted for breaking the law.

Management of receivables



The continuous increase of such debt creates for the organization serious problems. The desire to increase sales may lead to significant losses and even bankruptcy. Successful receivables management will help preserve the solvency of the organization and to prevent the shortage of working capital.
Accounts receivable is a negotiable asset of the organization.


The main control objective is to keep the debt at an optimal level for each enterprise is individual. The increase in trade debt means growth of non-payment for the shipment of products, which leads to lower current assets and solvency. Reducing spoke about the problems with sales and the reduction in trade credit provided by the company.

Procedures for receivables management include: developing a method for the implementation of the company's products with continuous cash flows, effective communication with counterparties to obtain debt, the optimization of the structure of the organization.
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