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 profitYu, 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.
