Advice 1: How to compute the ratio

Usually the coefficients are in the form of dimensionless quantities. It is sometimes convenient to Express them in percent. For example, consider how to calculate return on sales - one of the coefficients characterizing the profitability of the enterprise.
How to compute the ratio
Find the net profit of the company for the period under review. For example, it is equal to 900 thousand rubles. All necessary data can be obtained in the accounting Department or look in the financial statements of the organization.
Request data on the volume of sales of the company. You should get the figure for the same time period, otherwise the ratio calculation will have no practical meaning. For example, the volume of sales equal to 156 million rubles. Be sure to Express this figure in the same units as the figure obtained at the 1st step. The result is 156000 thousand rubles.
Calculate the return on sales. To do this, divide net profit by sales. Divide 900 thousand rubles to 156,000 thousand rubles received 0,005769. This is the profitability of the company during the period under review.
Express the return on sales in percent. To do this, multiply the resulting ratio by 100%. 0,005769 multiply by 100, we obtain of 0.58%.
Similarly, it is possible to calculate coefficients of liquidity, capitalization, activity and profitability of any organization. Keep in mind that in practice specialists use tens and hundreds of different financial ratios. Do not let knock yourself confused, mostly all of them are derived from the coefficients of the above categories are calculated similarly.
Useful advice
Practice to calculate margins for any other data from the report on profits and losses of the enterprise. You can also be based on data from the balance sheet of the company.

Advice 2 : How to calculate area ratio

When calculating wages, you may encounter such a term as district factor - the so-called increased wage employees who work in the territories with difficult climatic conditions. Workers in different regions of our country live in different climatic conditions, different socio-economic conditions, to perform the same work they may require different labor costs, besides in different regions different rates.
How to calculate area ratio
It is important to note that these factors are used, on the basis of actual place of work, and do not depend on the location of the organization that employed the worker.
Regional factor may not establish a maximum limit the employee's wages, it does not constitute salary. Thus, if you want to calculate payments, which are formed on the basis of the tariff rate or salary, the district factor to consider is not necessary.
When it is necessary to take into account regional factor? It is necessary for the determination of the allowances for child care, in the calculation of unemployment benefits when calculating holiday pay, pension accruals, i.e., all calculations, which take into account average earnings.
The size of regional factorand for employees of organizations of the far North and equated territories established by the government of the Russian Federation. Moreover, it is mandatory for public-sector organizations, and commercial organizations. However, the subjects of the Russian Federation may set a higher coefficients for institutions financed from the local budget.
Today, the district coefficients may be from 1.15 (Omsk, Orenburg region etc.) to 2.0 (Kamchatka oblast, Yakutia, etc.). There is a ratio equal to 3.0, but it only applies to employees Antarctic expedition.
In addition to the regional factors can also be used percentage allowance or the guarantee or of indemnity.
So, how to calculate the employee's salary taking into account regional factorand? For this, we the regulations on the ratio ofOh look what the coefficient is set to a specific region of the Russian Federation. For example, in Krasnoyarsk region it is 1.8. If an employee's salary is 20 000 roubles, taking into account the coefficienta, his wages will be 20 000 * 1,8, a total of 36 000.
There is a peculiarity of calculation of payments for sick leave for employees of organizations. The company is located in the far North and equivalent areas. Accounting in the calculation of payments is obliged to take into account the district coefficient, and all available allowances. To the employee, regardless of seniority, guaranteed 100% payment of the list of temporary disability. Thus, the accounting Department calculates the amount of sick-leaf (however, this amount has an upper limit which is also set by government decree) and it multiplies the "North" coefficient.
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