The calculation of production efficiency indicators is carried out to assess the economic activity of the enterprise. In particular, the profit from sales and its share in the proceeds from sales (that is, profitability) are calculated and the factors that influenced its value are determined.
Instructions
Step 1
Determine the profit from sales of the organization for the desired period. To do this, subtract the cost of goods sold (excluding commercial and administrative expenses) from the amount of proceeds from the sale of goods, works, services (excluding VAT, excise taxes and other payments). Take the data for analysis from the firm's financial statements. The amount of proceeds from the sale of products (without taxes) is reflected in line 010 of the "Profit and Loss Statement", and the cost price - in line 020.
Step 2
Calculate the share of sales in the company's revenue. It is calculated very simply: divide the calculated amount of profit by the proceeds from the sale of products, works and services. The resulting indicator is called the return on sales. It reflects the company's income for every ruble earned.
Step 3
Conduct a comparative analysis of the profitability of sales by calculating the coefficients for the previous period, for the same period last year and for planned revenue and cost. Identify the factors that influenced profitability. The main ones include sales volume, assortment of products sold, their cost price and selling price. For comparison, periods of equal length are used.
Step 4
Determine the impact of sales on profit, for this, multiply the profit of the previous period by the change in sales for the analyzed period.
Step 5
Calculate the profit for the analyzed period based on the prices and costs of the previous period, and the profit of the previous period based on changes in the volume of sales. Compare the numbers to determine the impact of assortment sales on profit margins.
Step 6
To determine the impact of changes in the cost price on profit, compare the cost of sales of products for the analyzed period with the costs of the previous period, recalculated for the change in sales.
Step 7
Compare the sales volume of the analyzed period, expressed in the prices of the analyzed and the previous periods, to determine the influence of the sales prices of products, works, services on the change in profit. Format the initial data and calculations in the form of a table.
