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.
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.
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%.
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.
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.