To assess the efficiency of the economic activity of an enterprise, the calculation of profitability indicators is used, which have another name - profitability indicators. The overall efficiency of the enterprise reflects the indicator of the profitability of the enterprise. How do you calculate it?
Instructions
Step 1
The profitability indicator of an enterprise demonstrates how effectively all property assets of the enterprise are used in its activities, namely fixed and circulating assets. To be more precise, the meaning of the profitability indicator is to calculate the amount of profit received by the enterprise when investing 1 ruble in its production assets. In order to calculate the profitability of the enterprise, you must use the following formula:
RP = BP / (OPFsr. + Osr.)
where RP is the profitability of the enterprise;
BP - balance sheet (accounting) profit of the enterprise, received by it in the reporting period;
BOASr. - the average value of the cost of non-current assets, calculated for the reporting period;
Osr. - the average value of the value of current assets, calculated for the reporting period.
Step 2
Balance sheet (accounting) profit of an enterprise is the profit received by the enterprise at the end of the reporting period, which is the basis for calculating income tax. In other words, this is the company's profit before tax. To calculate this indicator, it is necessary to remove from the amount of proceeds received from the sale of goods and services:
- cost of goods sold or services provided;
- administrative and commercial expenses;
- balance from operating activities;
- the balance from non-sales activities.
Step 3
To calculate the average value of the production assets of an enterprise, it is necessary to know the balance sheet value of these assets at the end of the analyzed period and at its beginning. Further, using the formula for calculating a simple average value, calculate the average value of the property of the enterprise in the reporting period.
