Lost profit today is considered to be the income that a private person would have received under normal circumstances, but did not receive in the event of a situation that does not directly depend on him. In order to make a calculation of the amount of lost profit, you need to determine in advance the type of expected profit.
It is necessary
- contracts with contractors and clients
- financial plan of the enterprise for the year
- calculator
Instructions
Step 1
Determine the amount of lost profits on an unfulfilled contract. In general terms, the amount of lost profit is equal to the amount of money that an individual would receive if he or his counterparty duly fulfilled their obligations under the contract. For example, a car rental agreement assumed that the cost of this service was equal to 30 thousand rubles per month. Let's say the car was damaged by the renter during the rental period. The lost profit will then be equal to 30 thousand rubles, multiplied by the number of months during which the car does not function.
Step 2
Calculate the lost profit due to late delivery of products. The amount of lost profits can be equal to the volume of sales in the past period minus the backlog of goods. For example, the company sells furniture. Buyers made an order for him for 150 thousand rubles. The buyer's order and other furniture were not delivered on time. In this situation, the lost profit can only be equated to 150 thousand rubles, since there is no sufficient evidence that the rest of the furniture in the delivery would have been sold out on time.
Step 3
Estimate the planned sales volume of your company and based on this calculate the lost profits. Some methods advise taking into account when calculating the amount of lost profits, such circumstances as projected sales volumes, assortment changes due to under-shipped products, decreased quality, seasonal sales conditions. Thus, the amount of lost profits involves taking into account all the circumstances that ultimately influenced the amount of the estimated profit. Consideration should be given to all minor and extraordinary conditions that caused the breach of contract. These changes in the projected profit can be offset.
