Instruction

1

To calculate

**the profit****of the store**can be for any period of time up to one day. Usually consider for the month. To do this, the store also conducts audits on the basis of which has already displayed some numbers.Put daily revenue for the month.2

Expect the procurement costs of goods sold. What product sold, find out from the audit.

3

Subtract the amount of revenue the cost of the purchase. The difference, which you have received is gross income.

4

To calculate net

**profit**, you need to calculate all the costs that were in this month. These include: rent**of shop**and warehouse space, cost of electricity, salary of staff, fines, various purchases or acquisitions. These can be, for example, detergents and purchase of some equipment, such as bookcase or showcase. Fold all expenses.5

Further, from gross income subtract the sum of all expenses is the net

**profit****of the store**, where you can dispose of at their discretion.6

In addition to the actual earnings you can calculate

**the profit****of the store**plan. Calculation is needed in order to allow further planning, e.g. to expand or buy more equipment and to expand the shopping area. The planned**profit**is not always the actual**profit**Yu, therefore it is always necessary to take into account the margin of error. That is, you can actually decrease or increase spending or sales of goods. You should also consider the seasonality of sales and the possibility of equipment failure.7

Planned

**profit**calculate:Planned sales volume multiplied by the margin. So get the anticipated revenue. Further, according to the scheme of planned revenues subtract all expenses. This is the planned**profit**.In some cases, to gross profit must be added to sponsorship. This term means any free attachment.Note

Determination of the tax base for transactions with securities listed in the tax code. According to article 280 of the Code the cost of the sale assets are based on prices of their acquisition costs in the implementation of the discounts. The Ministry of Finance banned from taking to the calculation of income tax expenses for the competitions of professional skill.

Useful advice

This article was written based on materials of Berator. In order to calculate the income tax, you need to know the rate established in the region, where the organisation is registered. It may not be less than 13.5 per cent, then the overall rate can not be lower than the 15.5. The article shows how to calculate income tax. Calculation of income tax: only numbers. The income of OOO "Sapphire", the taxable profit for the reporting year amounted to 4 200 000 rubles.

# Advice 2 : How to calculate the profitability of primary activities

Using the calculation of several financial indicators based on the analysis of balance sheet data you can partially assess the financial condition of the company. On the other hand, using the calculations presented below, any company can assess the financial condition of partial private contractors, which involves the delivery of products.

Instruction

1

One of the key business indicators, which shows the success and efficiency of any company is profitability of its core activities. The profitability ratios characterize the profitability of the company. Along with other factors of financial analysis, profitability indicators are calculated based on financial statement data. These include the balance sheet (form №1), profit and loss statement (form №2) and a number of other documents. However, for calculating the profitability of core activities is enough of these two.

2

The coefficient of profitability of primary activity (OD) shows the amount of net profit received by the company from 1 ruble spent on production. When efficiently organized business process, this indicator should over time grow. To calculate it, divide the profit from the implementation of statement of profit and loss in the value of the cost of production. For convenience, use the formula bound to the form №2:

The profitability ratio of OD = profit from sales / costs of production.

The profitability ratio of OD = p. 050 / (line 020 + line 030 + line 040).

The profitability ratio of OD = profit from sales / costs of production.

The profitability ratio of OD = p. 050 / (line 020 + line 030 + line 040).

3

Another important indicator of the financial condition of the company is the ratio of return on sales. In contrast to the ratio of the OD it shows the amount of net profit, which brings the company for every 1 ruble of revenues. The increase of this ratio reflects the increase in the profitability of the core activities and means to improve the financial condition of the company. To calculate the ratio of return on sales, use the formula (based on the form № 2):

The ratio of return on sales = profit from sales / revenue from sales.

The profitability ratio of sales = p. 050. 010.

The ratio of return on sales = profit from sales / revenue from sales.

The profitability ratio of sales = p. 050. 010.

4

Along with the profitability indicators in the financial analysis are applied, and other factors. For example, the efficiency ratios that reflect efficiency of use company's own funds. These include turnover ratios (an indicator of efficiency of use of all the available enterprise assets), inventory turnover (rate of implementation of inventory in days) and other indicators.