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 cost

The ability to save or as they say now, to optimize

**costs**, it is important not only in business but in life every family. In fact, proper management of the budget of the household is based on the same rational principles as cost planning in the organization. The main thing – correctly to calculate**costs**and identify opportunities for reductions.Instruction

1

The rule is to record all

**expenses**that you make. If hope memory is not enough, because petty cash is so much that at the end of the day we have all do not remember, begin to save all receipts from any purchases tickets from travel to transport, receipts for utility payments. Put them in one folder and every few days empty it, rewriting the amounts from receipts in the General table.2

Razlikuje table of your spending, allocating it a separate line under each article of expenses. At the bottom of the sheet leave free space, which if necessary, add additional rows. Decide the period of the report and fill in this table for each such period.

3

Period of report could be a week, two weeks or a month. May be easier for you to tie up to the dates of payment of wages, and, maybe, on the contrary, you will consider

**costs**and plan them for weeks. At the end of each period calculate**the cost**for each row and output their total amount.4

Now, when you have accumulated a certain amount of information about the expenses of your family budget, you have the opportunity to engage in more detailed planning of household expenses. See what

**expenses**you can reduce from what you can give up and what to save does not work. In most cases, when people begin deliberately to count**the cost**and plan your spending, they have the opportunity not only to reduce the monetary level of their own consumption, while maintaining its quality, but put off savings on a major purchase. It is well known that the money saved is money earned.# Advice 3: How to calculate profit

As strange as it may sound, but in order to calculate

**profit**, one must first count all the expenses. Because the profits may not at all be on the results of a full cycle of the business. However, even if there is no profit, that's not a reason to despair and stop working. As they say, many entrepreneurs, at first you feed the business, and the business begins to feed you.Instruction

1

To calculate

**profit**in the future to be able to implement the correct financial and managerial decisions, primarily at the outset it is necessary to organize a complete financial accounting. It should reflect all the amounts that you invest in a business (personal or credit funds), proceeds with shipment (if they do not match), as well as all costs that you carry out, article by article (procurement of goods, rental of retail space, shipping, utilities, etc.).2

After a certain period, e.g. one month, keep all the calculations in one table. The first line will allocate the proceeds received for the month, in the following lines specify all the made expenses. If we sum up the total cost, you will be able to find the difference between revenues and costs and, thus, to calculate

**the profit**. However, in this report note that in business practice there are often moments of discrepancy at the time of occurrence of certain liabilities and payment for them. Let's say you took the production, or has shipped the goods, and get paid for it later. In addition, a similar situation may be and to other counterparties, for example, advance payments for rent or electricity. All these points should be taken into consideration to make such a shipment report, that is the time when the obligation arose, not when they were paid to have them in front of the net financial picture of the month.3

You can also calculate

**profit**as a percentage of revenue. This index is called the margin, and analysis of its changes over time helps to make better management decisions. To determine the ROI, divide the amount of your income per month on the amount of the proceeds, and then multiply the result by 100%. For different types of activity characterized by its level of profitability, but on this indicator it is possible to compare your business with other similar.# Advice 4: How to calculate the cost of electricity

**The cost**

**of electricity**depends on many factors. From the region you live in, what kind of plate you use, electric or gas, as well as your accounting tool. When using a single-rate meter you pay for used electricity at one rate throughout the day. With two-tariff meter the cost

**of electricity**depends on day and night tariff set in your area. Some use multi-tariff meters. The price for 1 kWh varies by time of day and depends on the established tariffs.

Instruction

1

For calculating the cost of used

**electricity**, using single-rate meter, from the figures of meter readings on the day of payment, subtract the previous number, which is specified in the receipt on the day of payment. Multiply the resulting difference by the amount of the tariff in your region. The result will be worth spent for electricity in a given month.2

When calculating the cost of used

**electricity**for two-tariff meter must be read at two rates. Rate the night time, which is valid in your region and day. From the meter to the night rate, subtract the figure in the column on the payment date in the previous receipts. Also do with the testimony of the daily rate. The amount received multiply by a night and day tariff, both amounts will add up. You have used the cost**of electricity**, you need to pay.3

Using multi-rate metering device is necessary to consider all the numbers and amounts for each time and rate separately, add up all the amounts and to pay the consumed electricity.

# Advice 5: How to calculate net profit

The net

**profit**is that part of the balance sheet profit of the company remaining at its disposal after they have been paid all the necessary taxes, deductions, fees and mandatory payments to the state budget. To calculate the net profit will not be that difficult.Instruction

1

To calculate the net profit you will have at the end of the specific fiscal year in order to determine the performance of the company during the year. She is the ultimate financial result is taken into account at the expense of the 99 chart of accounts. To calculate the net profit by the following formula:

2

The net profit for a particular accounting period = Profit from sales of products (core activities) Income from other activities – the Amount of income tax (it must be calculated in accordance with the requirements of RAS 18/02 and the tax code) – Penalties assessed for violation of tax legislation.Therefore, with increasing total profits include:- the Amount of payments under the profit tax;

- Tax penalties.

- Tax penalties.

3

Loan 99 account you have to reflect accounting profit before tax (i.e. before tax on profit), formed by all the rules of accounting at the end of the reporting year. While debit 99 account you have to reflect the different penalties for tax offenses and the sum of conditional income tax expense in the profit that you needed to be calculated in accordance with the requirements set out in paragraph 20 of PBU 18/02.

4

On the last day of each year 99 account should be closed, that is, there must be a reformation of the balance sheet. The amount received by the enterprise net profit deducted with 99 accounts in credit of account 84 "retained earnings".

5

You should make the following Postings:D 99 To 84 - when you write off a net profit of a particular accounting year;

D 84 To 99 - when you write off the loss of the reporting year.Then the amount received should be reflected in the form No. 2 of financial statements - "profit and loss" in the relevant "Net profit of the year".

D 84 To 99 - when you write off the loss of the reporting year.Then the amount received should be reflected in the form No. 2 of financial statements - "profit and loss" in the relevant "Net profit of the year".

# Advice 6: How to calculate the error

**The error**is a value which determines possible deviations of the data obtained from the exact value. There are concepts of relative and absolute error. Their presence is one of the tasks of mathematical analysis. In practice, however, more important is to calculate the error of the scatter of any measured indicator. Physical devices have their own margin of error. But not only it is necessary to consider the indicator. For the calculation of error scatter σ necessary to carry out several measurements of this magnitude.

You will need

- A device for measuring the desired value

Instruction

1

Measure device or other means of measuring the desired quantity. Repeat the measurement several times. The greater the obtained value, the higher the accuracy of determining the error of the scatter. Usually spend 6-10 measurements. Note the resulting set of values of the measurand.

2

If all values are equal, therefore, the error of variation is equal to zero. If a row has different values, compute the error of the scatter. For its determination, there is a special formula.

3

According to the formula, and calculate the first average value <x> of the resulting values. To do this, add up all the values and their sum divide by the number of measurements n.

4

Determine alternately the difference between each value and the mean value <x>. Record the results of the obtained differences. Then lift all the difference in the square. Find the sum of these squares. Save the last received result.

5

Compute the expression n(n-1), where n is the number of your measurements. Divide the result from previous calculations on the resulting value.

6

Take the square root of the private from division. This is the error dispersion σ measured you size.

# Advice 7: How to calculate the profit of the company

Since the calculation of the profit

**of the enterprise**belongs to management accounting, and that, in turn, is not regulated by anyone, then such calculation is made, based on the needs of the management of individual**enterprises**. Each company can have its own method of calculation of profit.Instruction

1

Depending on the scope of activities to calculate

**the profits****of the enterprise**may be easier or harder. So, if the enterprise is engaged in trade, the calculation of profit for him will be easier than for industrial**enterprises**. Universal counting could be conducted by considering the number of assets at the beginning and end of the reporting period. For this you need to separately count the different types of assets. First, it is wealth. These include materials not involved in the production of finished products, e.g. equipment and office equipment. This asset can be calculate as difference between the admission to the company of materials and their charges.2

Next is the raw materials, i.e. the materials required for the direct production of finished products. It is believed by removing residues from warehouses and production. Count finished products cash in hand and in the Bank account of the firm. These are the main sources of profit

**of the enterprise**.3

In addition, it is important not to forget about the money in the cash register or on account of firms which are your partner granted you credit, is accountable to money and debt buyers. Then, to calculate the

**profit****of the enterprise**, it is worth considering the asset as debts to suppliers.4

So, after considering and comparing all of the assets at the beginning and end of the period, you receive the total

**profit****of the enterprise**. But not always, the calculation ends, sometimes we need to learn balance, gross, tax and net**profit****of the enterprise**. Most of the managers and shareholders**of the enterprise**are interested in is pure**profit**. It is calculated by deducting from retained earnings, which is total**profit**Yu**enterprise**received during the period from all activities**of the enterprise**recorded in the balance sheet, taxes, fees, contributions and other obligatory payments to the budget.# Advice 8: How to calculate the salary of one day

The algorithm of calculation of salary for one day depends on the purpose of the payments. Average daily

**wages**can be calculated for the payment of social allowances, vacation allowances, travel allowances, when not completely spent month and also to pay for holiday, weekend and night shifts.Instruction

1

To calculate

**the salary**for one day for sick pay, maternity benefits and maternity leave should refer to article 14, paragraph 1, of the Federal law of the Russian Federation 255-F3. Add up all the earned amount in 24 months, which was assessed to income tax. The result, divide by 730. It will be the average daily salary in one day based on being further calculation.2

For the payment of benefits for pregnancy and childbirth this amount and multiply by 140, or 196 days, depending on what the woman's pregnancy, normal or prolific. The allowance for maternity leave is paid at the rate of 100%. To pay benefits for sick leave average

**salary**multiply by number of days on sick leave and the percentage depending on the total seniority of the employee. With the experience of 8 years – paid 100%, from 5 to 8 years – 80%, up to 5 years – 60%.3

If carried out the care for a child or family member, then a calculation is performed depending on the mode of care. In stationary mode the payment is made for all the days depending on the employee's seniority. For outpatient care 10 days – depending on experience, with 11

**day**– 50% regardless of length.4

For payment of vacation allowances, travel allowances, add up all the amounts earned during the 12 months, which kept the income tax. The resulting figure, divide by 12 and by 29.4. The result will be a payment for a single day of vacation or one day trip (Government decision 922).

5

To calculate earnings for part-time work a month you can be guided by the order of calculating the vacation and travel or to make calculation of the cost of one working

**day**in the current period. To do this, divide the total salary by the number of working days in the current month. The result will be worth one working**day**on the basis of which produce further calculation.6

If you want to calculate the cost of one working

**day**for the quarter, multiply the salary by three and divide by the number of working days in the quarter. But the two last mentioned calculation, the legislator use is not recommended.# Advice 9: How to calculate the volume of the room

Volume — a quantitative characteristic of the space. The amount of space is determined by its shape and linear dimensions. The volume is closely related to the concept of capacity, i.e. the volume of the internal space of the vessel, packing box, etc. the Accepted units of measure — measurements SITMA C and derivatives from it — cubic meter m3, cubic centimeter, liter.

You will need

- To measure the amount of space you will need a tape measure, sheet of paper, calculator, pen.

Instruction

1

Each room, for example room represents, from a geometrical point of view a rectangular parallelepiped. A parallelepiped is a three - dimensional figure whose six faces (for example-room: 4 walls, ceiling, floor), and each of them is a rectangle. The formula for finding the volume of a rectangular parallelepiped: V=abc. The volume of a rectangular parallelepiped equals the product of its three dimensions. In addition to this formula it is possible to measure the volume of the room by multiplying the area of the floor to a height.

2

Now proceed to the calculation of the volume of the room. Measure the length of one wall (long wall),then measure the length of the second wall (short wall). The measurements were performed on the floor at skirting.Tapes hold it steady. Now measure the height of the room, to do this go to one of its corners, and precisely measure the height of the corner from floor to ceiling. The received data write down on a piece of paper not to forget. Now move on to compute: multiply the length of the long wall to the short wall length, the obtained result (number)multiply by the height and you will get the desired result. The volume of the premises calculated in different cases: 1) in case of purchase of air conditioner, because air conditioners are designed for a certain amount of space; 2) the installation of radiators in the rooms, as the number of sections in the radiator depends on the volume of the room.

3

If you have a room of irregular shape, that is, consists of like a big box and small. In this case, it is necessary to measure the volume of each of them separately and then folded. If your room has an alcove (a niche with a semicircular shape), then its volume needs to be calculated by the following formula volume of a cylinder. The volume of any cylinder is equal to the product of the area of the base to the height: V=π r2 h, where π is the number PI = 3.14, r2 is the square of the radius of the cylinder, h is the height. Imagine your alcove as part of a cylinder, calculate the volume as if the whole cylinder, then see what part of this cylinder is your alcove,subtract from the total amount of the excess.

Useful advice

When measurement of the radius of the alcove, use the needle and thread, a needle stick in an imaginary center of the cylinder and pull the string to the wall, then measure its length.

# Advice 10: How to calculate gross income

Gross income implies a total annual income of the company expressed in monetary terms and the resulting production and sale of products. Thus, gross income may characterize the final result of the activities of the firm.

Instruction

1

Determine the amount of gross income the difference between the cash proceeds received from the sale of goods and material costs of their production.

2

Aggregate all the value of production for the year production during the year, or all of the value added. In turn value added is the amount added to the total cost of manufactured products at each subsequent production stage. In addition, each production stage is added a certain proportion of equipment depreciation and rental costs.

3

Calculate the amount of the gross income of the firm per unit of output. It depends on the number of sold results of production (goods) and the prices of each specific product. In this case, the process of formation of gross income for one type of product can be calculated by the formula:

D=ЦxQ where

D — the value of the enterprise's income;

C — price value of the products;

Q — quantity of products sold.

D=ЦxQ where

D — the value of the enterprise's income;

C — price value of the products;

Q — quantity of products sold.

4

Calculate the sum of all indicators included in gross income: the total income received from the sale of goods, including service and support industries; incomes on securities; income from various (insurance, banking) operations to provide financial services.

5

Calculate adjusted gross income, which is the amount of gross income, reduced by the amount of value added tax, excise tax and other revenues.

6

Calculate the gross profit using the formula:

C + lg + G + NX, where

With consumer spending;

lg - the amount of investment of the company;

G - procurement of goods;

NX - net exports.

Thus, listed in this case, the costs amount to GDP and reflect the market valuation of production for the year.

C + lg + G + NX, where

With consumer spending;

lg - the amount of investment of the company;

G - procurement of goods;

NX - net exports.

Thus, listed in this case, the costs amount to GDP and reflect the market valuation of production for the year.

# Advice 11: How to calculate power consumption

Control

**of expenditure****of electricity**in the house performs electric meter. When you need to do it yourself? For example, you lease space to multiple users and a shared counter. In this case, you want to split the cost of electricity to them in proportion to the consumption. Or we need to calculate the load on the network for proper selection of source**of electricity**in a newly built country house. Finally, we need to check whether your counter.Instruction

1

To account for the consumption

**of electricity**make a table. It will include all electric appliances – computers, printers, scanners (office equipment), lighting devices, household appliances (microwave, fridge, kettle or coffee maker). Power consumption of all these devices is known, works determine empirically. Multiple user arrange them in separate columns. The capacity of each appliance in kW and multiply by the time his work hours (per day). As a result, you determine the power consumption (kWh per day). Multiplying the resulting figure by the number of working days in a month, get the power consumed per month by each user. Create a table in Excel, it will provide the simplest formulas in the rows (users) and columns (users). In this form it is easy to fill and correct if necessary.Now divide the cost**of electricity**between users – as a percentage of the total consumption.2

If there is a need to determine the energy costs in your home country, do the calculation as described above. Here will be added the most costly expenditure

**of energy**– for heating buildings and for hot water. Table added 2 additional lines with an electric boiler and water heater. Select the type of boiler from the calculation of the volume of the heated space and possible as low as possible temperatures. The type of boiler, determine and write down its power while working during the day and number of days in the month. Similar job make the heater. Multiplying the resulting figure the cost of energy for the price of one kW/hour, will get consumption**of electricity**in monetary terms. It remains to count the cost of purchasing and maintaining a source**of electricity**(power line to the nearest substation, a diesel generator, a solar panel or wind turbine with additional transducers, batteries). Select the appropriate source and use it to supply electricity to your home.3

Finally, the need for counting arises if you doubt the meter readings. Calculate consumption

**of electricity**, as described above, and compare with the numbers on the counter. If doubt remains, check the correct operation of the electromotive counter. To do this, disconnect all appliances in the house, leaving a single light bulb with 100 watts. Take a watch with a second hand and note the time of rotation of the disk. If the drive makes a 1 minute one turn, and after turning off the light drive stops and never rotates counter healthy.Note

The presence of electronic counter eliminates the creep.