Instruction
1
Balance sheet profit (RB) is calculated as the algebraic sum of three indicators: profit from the sale of the company's products (PP), the balance of income from non-operating transactions (RWP) and the profit from other sales (RPR). The formula can be represented as follows:
RB = RR + Sun + RPR
2
Profit from sales (RR) is calculated according to the following formula:
PP = Np - Sp - Rnds - RA
In this formula, Np – revenues from sales of products (goods, services), Sp – production costs (only the cost of production, commercial and management expenses) Rnds – added tax, RA – excise taxes.
3
The balance of non-operating income and expenses (RVP) is calculated in accordance with the following variables: income on owned enterprise securities, income from rental property, income from equity participation in joint ventures, as well as sanctions, fines and penalties for supplying low quality products, for failure of contractual obligations, violation of the terms and conditions of carriage, etc.
4
To profit from other sales (RPR) includes profit (loss) from sales of works, goods, services by the service and utility industries, including the sale of purchased inventory items. In addition, other sales organizations include works and services of nonindustrial character, which are not included in the volume of products sold core business. Here we are talking about services for overhaul and capital construction, transport services, households, the implementation of the purchase of heat.