Instruction
1
Before proceeding to calculations, refer to the form №2 of financial statements (profit and loss). Identify all cost items affecting the formation of cost of services, not taking into account the Balance.
2
Calculate the profitability of services (<url>) by relationship profit or loss from the sale of services (Pru or Bad) to the sum of all costs of the implemented services (CDD). A clear formula for calculation is as follows:
Ru = Pru / ZRU or <url> = Uru / CDD, if the result of the sale of services formed a loss.
Ru = Pru / ZRU or <url> = Uru / CDD, if the result of the sale of services formed a loss.
3
To determine the cost-calculate the cost of services. To do this, fold the sold cost of services, selling and administrative expenses. And because the profitability index is a relative, multiply it by 100%.
4
Profitability index characterizes the profit received from each monetary unit expended in the production of servicesI. If necessary, calculate the profitability of the can and across the enterprise, and for each type of serviceand separately.
5
With the help of calculating the profitability of the services you can easily determine what servicesand bring more profit and is it possible to reduce the cost of any other servicesI. Calculate the planned profitability of the services if the organisation intends to implement new type of services.
Note
It so happens that the company in the implementation of new types of services to invest in this direction a considerable amount of money. It can be advertising projects, promoting services, costs of training of employees, one of which tasks will be the provision of new services. In this case, over a specific period of time, the company may become unprofitable, but if done correctly with the introduction of new services, over time the cost will pay for itself, and profitability again be the same or even increase.