Instruction
1
Indicator of company's profitability demonstrates how effectively used in its activities, all property assets of the company, namely, fixed and current assets. Or to be more precise, the meaning of profitability ratio is to calculate the amount of profit received by the company upon investment of 1 ruble in its production funds. In order to calculate the profitability of an enterprise should use the following formula:
RP=BP/(Appsr.+SRF.)
where RP – the profitability of the enterprise;

BP – balance (accounting) profit received in the reporting period.

Oasr. – average cost of non-current assets, calculated during the reporting period;

SRF.- the average value of current assets, calculated during the reporting period.
2
Balance (accounting) profit is the profit received by the enterprise at the end of the reporting period, which is the basis for calculation of income tax. In other words, it is the company's profit before tax. To calculate this figure, you need the amount received from the sale of goods and services revenue to remove:
- cost of goods sold or services provided;

- administrative and commercial costs;

- balances from operations;

- balance from non-operating activities.
3
To calculate the average value of the production assets of the enterprise it is necessary to know the carrying value of these assets at the end of the period and at its beginning. Next, using the formula calculate simple average values, to calculate the average cost of property of the enterprise in the reporting period.