The main profit indicators in the accounting system at the enterprise are: profit from sale, profit from sales, gross profit, profit before tax and net profit.
The profits that the enterprise receives the resulte of realization of products of own production, called profit from the sale of goods or services. In this case, the indicator is calculated as the difference between the revenue and cost of goods sold. The complete formula can be represented as follows: PRP = C ? V P - SRP = V P ? (C - Sep), where PRP – profit from sales, C – price per unit of output, V p – sales, PSA – total cost of goods sold, Sep – full cost per unit of output.
If the company sells goods or services (not generating them), in this case we talk about net profit, which can be calculated as the difference between gross income and costs (upravlencheskie + commercial). The full formula is as follows: Prodag = – SRP – KR – UR, where Prodej – profits from sales – revenues from sales of products, PSA ? full cost of sales, CU – commercial costs, the UR – administrative expenses.
Gross profit is calculated as the difference between the sales proceeds and the full cost of goods sold..
To get the value of profit before tax (PDO), you need to Prodaj add other revenues and subtract other expenses. Calculating Pdon, the organization shall pay the necessary taxes and net profits. The latter is the source of payment of founders ' income and formation of the own capital of the enterprise.