You will need
Divide the markup as a percentage on the sum of the number of STA with a value that is equal to delimma. Next, multiply the total turnover of the resulting number is divided by one hundred. This approach is appropriate if the same percentage applied to the entire range. Calculations better repeat several times to exclude possible errors.
Add together the works of different trade and estimated trade margins by commodity groups. Then the result divide by one hundred. This formula is successfully applicable, if the different product groups is assigned a different percentage increase.
Multiply the average percentage of the gross income of the trade, and then divide by one hundred. This is the simplest mark-up that applies in the case of taking into account the goods at sale prices. This method also implies the calculation of the average percentage of the gross income. Fold the allowance trading balance of goods at the beginning of the reporting period and the margin on received during this time products. From the result, subtract the eliminated or degraded products. Next, divide this number by the sum of the turnover and the balance at the end of the reporting period multiplied by one hundred. Substitute the result into the first equation and calculate for the sample. The gross profit percentage ready.
Fold the allowance trading balance of goods at the beginning of the reporting period, trade allowance received during the reporting period. Then subtract from the resulting number allowance retired products. From the result of the previous two actions you now need to subtract the margin on the balance at the end of the working period. This method is used to calculate the gross income by range residue. But implementation must keep strict account of surcharge for each item. Such records should be carried out with a frequency of at least once a month.
Advice 2 : 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.
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.).
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.
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 3 : 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.
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.
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.
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.
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 profitYu enterprisereceived during the period from all activities of the enterpriserecorded in the balance sheet, taxes, fees, contributions and other obligatory payments to the budget.
Advice 4 : How to calculate the amount of income
Question about how to calculate the amount of incomethat occurs often enough. The need for this in many cases occurs in the collection of documents for obtaining credits, subsidies, making insurance claims and filling out tax returns. In practice, to calculate the amount income is quite simple, considering all of the material benefits obtained by the person from any source.
You will need
- documents confirming the income counting period; a calculator.
Before you calculate the revenue, collect all the documents confirming the fact of receiving material benefits for the calendar year. The sources of income do not matter, takes into account not only the basic wage by place of residence, but also any other tangible benefits: bonuses, fees from teaching or creative activity, lottery winnings.
Count the income received in kind. They are, however, at the prices which are established and regulated by the state. Remember that the income that cannot be documented, the credit institutions will not be considered. So the profit from securities to prove and to include in gross income much easier than the money received from the sale of products from the infield. As for filing your taxes, here simply reflect the source of income received and total amount in order to be included in the taxable base.
After the total amount of income counted, subtract from it the statutory deductions and expenses incurred for profit. Costs should also be documented. The final figure will be equal to average annual income. If you want to obtain the average monthly income of persons, it remains only to divide this amount by the actual amount spent in the last year months.
Remember that on income during the past year, individuals must report to the tax office through the filing until 1 April of the current year.
By calculating the income, be guided by the Law "On income tax", which sets the size of the benefits allocated to the citizens depending on their social status and level of income that must be deducted from gross income to obtain the taxable base.
Advice 5 : How to find the proceeds
Profit means a surplus of income in monetary terms (revenue from sales of goods) over expenditure on production activity of the company or the acquisition and marketing of those products.
Calculate the profit from the sale of products. To do this, subtract the revenue from the sale of output the total cost of these products:PR = GP – SP, gdar – value profits from the sales of the product;SP – the rate of full cost of products sold;VOP – sum of revenue from product sales.
Can find the profit from the sale. To do this, use the following formula:PR = C x V p - = V p x (I - ETS), Hesed is the value of the full cost of one unit of output;C - cost;V p – indicator of the amount of goods sold;p – the price per unit of output.
Count the profit from the revenue percentage. This index is called the margin, and the analysis of its changes over time, helps to make better management decisions. In turn, in order to find the profitability index, divide the value of profits per month on the amount of the revenue, and then multiply the resulting value by 100%. It is necessary to consider that for different types of industrial activities is characterized by its degree of profitability. However, despite all this, with the help of this indicator it is possible to compare own business with many other (similar).
Can calculate the profit in the form of the difference between revenues from sales and the sum of the cost costs. It is in the form of revenue forms the income of the company.
Please note that the main factors of the first order who make a significant impact on the value of the profit from sales of finished goods are: the cost and unit price of the finished product, the product shifts (changes) in the composition of output and sales.
Find the value of the net profit, which is part of retained earnings after paying tax and other compulsory payments. Its value depends on the amount of revenues of the firm, cost of goods, amounts of non-operating and operating income and expenses. In turn, you can calculate this indicator as the sum of the profits from product sales, profit from other operations and made the difference between the amounts of income and expenses from non-operating activities of the enterprise.
Advice 6 : How to calculate taxes entrepreneur
Taxes paid by SP, and their calculation algorithm depend on the applicable tax system the simplified tax system, unified tax on imputed income or GTS. Independently of it, every employer shall also make contributions to the pension Fund.
How to calculate taxes individual entrepreneurs
For sole proprietors, applying the simplified tax system, all taxes are replaced by one single tax. As the object for determining the amount of tax can be income or income less costs. The object of taxation of entrepreneurs can choose their own, based on the criteria of economic feasibility.
Single tax STS is calculated as follows: tax rate*tax base.
The tax rate varies depending on the object of taxation. When the object of taxation "income" it is 6%. As the tax base are the revenues (revenue SP). Any types of expenses in accounting are not taken. Individual entrepreneurs-6% can reduce the tax on insurance premiums paid for yourself and employees PFR, FOMS and FSS. If the entrepreneur has employees, the maximum amount of deduction is 50%, if not - then it can fully reduce the tax (100%).
Example of the calculation of tax STS for sole proprietors with no employees. Revenue IE for the year amounted to 300 000 RUB., contributions to the pension Fund - 20727,53 R. the Amount of tax payable is equal to 300000*0,06 = 18 000 - 20753,53 = 0. It turns out to pay the tax is not necessary, because contributions greater than the amount of the estimated tax.
Example of calculation of the tax the simplified tax system for entrepreneurs with employees. Revenue IE for the year amounted to 1 000 000 RUB., contributions to the pension Fund for employees - 120 000 RUB., the tax Amount is 100000*0,06 = 60 000. It is possible to reduce the contributions of only 50%, i.e. it is necessary to pay 30 000.
If you are "income-expenditure", the base rate is 15% (in some regions - from 5 to 15% for PI, leading certain activities). For individual entrepreneurs-15% are accounted for documented expenses, i.e. the tax base is not revenue, and profit UI. All revenues and costs are cumulative from the beginning of the year. There is an important rule: if a minimum tax (1% of turnover) get more calculated, it is necessary to pay it.
Example of calculation of the tax for individual entrepreneurs-15%. The income of the entrepreneur amounted to 2 000 000 RUB., the documented cost - 1 200 000. The tax base is equal (2 000 000 - 1 200 000) = 800 000. Tax amount = 800 000 *0,15 = 120 000 RUB., the minimum tax = 2 000 000 *0,01 = 20 000 rubles, less tax. Accordingly, to pay to the budget necessary to 120 000 RUB.
How to calculate taxes entrepreneur on t
SP on the basis of pay personal income tax and VAT. Personal income tax of 13% is paid by the difference between income and documented expenses (professional deductions). In the event that documentary evidence of income can be reduced by the standard cost (20% of revenues).
For example, the income of FE left 50 000 RUB., the cost is 30 000 rubles income tax to be paid - (50 000 - 30 000)*0,13 = 2 600.
VAT is calculated as follows: the amount of income divided by 118 and multiplied by 18 is VAT to accrue. VAT "to offset" is calculated on the basis of invoices received from suppliers. The VAT amount payable = the amount charged minus the amount to be offset".
How to calculate taxes on the imputed income SP
When calculating the amount of imputed income is the real income does not matter, taxpayers are guided by the size of the imputed income, which is included in the tax code. Imputed income can be applied only in respect of certain types of activities. Among them, the retail trade, domestic services, Parking, etc.
The imputed income calculation is made according to the following formula: (tax base* tax rate*K1*K2)-insurance Premiums. The tax rate in this case is 15%. The benchmark return is adjusted in accordance with indexes-deflators (K1 - common and K2 is set at the regional level). Sole proprietors without employees reduce the imputed income on 100% of paid contributions, with employees - 50%.
The tax base is calculated for each activity individually, this is the value of the imputed income. In General, the formula is as follows: imputed income= benchmark return*a physical figure. The physical indicator may, for example, the amount of retail space or number of employees. Imputed income tax is paid every quarter.
An example of a tax calculation. UI is engaged in the provision of public services, the benchmark return is set at 7500 rubles. per month. As a physical indicator is the number of employees they have IP 5 people (him - 6). The coefficient K1 is equal to 1,569, K2 - 0,52. The amount of the contributions paid for the quarter is 49, 500 p. Tax the imputed income for a quarter = the tax base (7500*3*1,569*0,52*6)*0,15 = 110 144 * 0,15 = 16 522 R. Next, you need to reduce the tax by 50%, 8261 R. - the amount of tax payable.