Advice 1: How to calculate the profitability of services

The profitability of services shows how efficiently the enterprise, whether it is receiving a profit, if covered her expenses. This relative measure is most often expressed in percent.
How to calculate the profitability of services
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.
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.

Advice 2: How to calculate business expenses

Commercial expenses are expenses on the shipment and sale of goods. However, their calculation and manner of recognition depends not only on the activity of the company, but also from the accounting policies. In this regard, there are several options for accounting for such costs in the cost of production.
How to calculate business expenses
Instruction
1
Determine the commercial expenditure of the company which carries out industrial activity. These include the cost of: packing and packaging of goods in warehouses; delivery of production to dispatch station; loading into trucks, wagons, ships and other vehicles; fees of intermediary firms; public expenditure; advertising and other similar needs of the company.
2
Make a list of the business expenses of the enterprise, which is engaged in trading activities. In this case, taking into account costs of labor, transportation of goods, rent, maintenance of premises, storage of products, advertising, public and other costs of the firm.
3
Reflect the commercial costs of the organization engaged in the processing and harvesting of agricultural products. These include obsesively costs, the cost of maintaining foster and procurement centers, as well as for the maintenance of poultry and livestock on the bases.
4
Consider all commercial expenses on the debit of account 44 "selling Expenses" in correspondence with account 10 "Materials", 11 "Animals on cultivation," the account 45 "the Goods shipped" account 76 "Settlements with debtors and creditors", etc. Accumulated amounts written off to debit of account 90 "Sales" in full or in proportion to the volume of goods sold.
5
Form and approve accounting policy for the calculation and reflection of business expenses. It should be noted that if these costs are recognised in full, the company is obliged to distribute them in certain types of costs established by the instruction on application of chart of accounts.
6
Calculate commercial costs as the turnover of the debit of sub-account 90 "Cost of sales" and credit of account 44. Reflect the result in row 030 of the profit and loss account in form 2.
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