Balance sheet profit is not a guaranteed result at all

Profit is one of the most important finalindicators of all activities of the enterprise in the financial and economic sphere, which is defined as the difference in income and expenses. This is a fairly general definition.

For the most complete evaluation of the results of work, several types of profit are calculated:

  • balance sheet;

  • gross (banking);

  • clean economic;

  • marginal;

  • nominal;

  • real;

  • undistributed;

  • capitalized;

  • normal.

Our task is to understand what the balance profit of an enterprise is and how it is calculated.

For clarity, we present this index in the form of a formula: BP = PR + PRi + PVo, where

- BP - balance sheet profit;

- PR - profit or loss received from the sale of all manufactured products of the enterprise, services provided;

- At - profit or loss received as a result of the sale of the company's own property;

- PVO - profit or loss received as a result of non-sale transactions (fines, penalties, interest, losses due to natural disasters, etc.).

Therefore, the book profit isan indicator that is calculated as the aggregate of all profits and losses of an organization or enterprise, both as a result of the sale of its goods and services, and from actions not related to sales.

It is a source of replenishment of regional budgets of all levels, because from such profit taxes and other obligatory payments are paid.

Balance sheet profit is the basis for successful economic development of the enterprise, because after the transfer of all mandatory payments and taxes it is used to form:

  • accumulation fund (it is due to these funds that the scientific, social, technical development of the enterprise takes place);

  • consumption fund (a source for providing material assistance, payments to veterans of labor, payment of permits, maintenance of polyclinics, payment for travel in transport, etc.);

  • the dividend fund, which is formed on the basis of the decision of the shareholders' meeting.

We see how important the profit margin is. Therefore, the importance of its correct calculation can not be overemphasized. For this purpose, in practice, the following profit indicators of the enterprise are used:

  • The gross, which is calculated to determine the size of taxation.

  • Profit from sales (the difference between the amount of funds received from the sale of products, and spent on its production and sale).

  • Profit received as a result of financial activities and non-operating operations of the enterprise.

  • Balance sheet profit is the basis for calculating all other indicators.

  • Taxable.

  • Net is the balance of book profits after the transfer of all taxes and fees. Its management can already manage it independently.

It is difficult, of course, to speak very briefly about such an important indicator of the company's performance. But we will try to sum up some results.

Profit is not the entire income of the enterprise as a whole,and that its "cleared" part, from which all expenses are excluded. In other words, this is a residual indicator, which is expressed by the difference between the total income and total expenses of the enterprise.

Balance sheet profit is not guaranteed at allresult, and the result of professional, skilful management of the enterprise or any other business. Because of unqualified, ill-conceived actions, as well as various objective reasons, you can lose significant funds and not get the expected profit in whole or in part.

In market conditions, this indicator is of great importance. To increase it, any commodity producer is forced to increase output, while reducing the cost of production.

Net profit for the purpose of economic growth of the enterprise and increasing its competitiveness is increasingly used for investment and innovation.

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