The main goal of any enterprise in a market economy is to maximize profits. It is at the expense of it that certain guarantees are created for the subsequent existence of the enterprise, since only the accumulation of profits in the form of various reserve funds in specific cases helps to overcome the consequences of the risk that is associated with the sale of goods, works and services.
Instructions
Step 1
Profit from sales is a financial result that is obtained as a result of the main activity of the enterprise, carried out in any form, which, in turn, are fixed in its charter and are not prohibited by Russian law.
Step 2
You can calculate the profit from the sale of products by subtracting the total cost of this product from the indicator of the proceeds from the sale of finished products:
Pr = B - Seb floor
where Pr is the profit from sales in thousand rubles;
Seb floor is the total cost of products sold;
B is the amount of proceeds from the sale of products.
Step 3
You can also calculate the profit from the sale as follows:
Pr = C x Vp - Seb = Vp x (C - SebD)
where SbD - is the total cost of one unit of production;
Vр is the volume of products sold;
P - represents the price of one unit of production.
Step 4
Therefore, we can say that the main factors (factors of the first order) that have a significant impact on the profit from the sale of finished products are the following:
The cost of one unit of finished goods.
Volume of sales.
Unit price of finished product.
Assortment shifts in the finished product.
Step 5
In addition to the profit from the sale of products, there is also a profit from the sale of fixed assets and other property of the organization. It represents a financial result that is not related to the main activities of the firm. And reflects the amount of income received from other sales, which can include the sale to the side of any types of property on the balance sheet of the company.
