The main goal of forming any business is to make a profit. To find out the exact amount of money earned, you need to know how to calculate it, clarify all production costs and the volume of products produced.
Instructions
Step 1
Suppose that you need to calculate the profit of an enterprise from the sale of products that produce toys. First of all, you need to find out all the information about production costs for the period you are interested in (usually a month, quarter, six months, year is taken for the calculation). For example: - raw materials and materials 6200 rubles;
- basic and additional wages 8610 rubles;
- deductions for social needs to the budget 26% (0.26 of the salary);
- depreciation RUB 2,450;
- other expenses 1060 rubles;
- selling expenses 10,600 rubles.
Step 2
After specifying all the necessary data, the resulting numbers must be added. With this, you will find out the total amount spent on the production of products: 6200 + 8610 + 2238, 60 + 2459 + 1060 + 10600 = 31167, 60 rubles Let's clarify that the profit from sales is 82 700 rubles.
Step 3
According to the law, the value added tax (VAT) must be paid from the profit received from the sale of products. The VAT rate for industrial production is 18%. Calculate the amount of tax: 82700 * 18% = 14886 rubles.
Step 4
Find out how much the profit made with VAT is: 82,700 + 14,886 = 97,586 rubles.
Step 5
It remains to calculate the company's net profit for the reporting period. To do this, use the formula: Revenue (with VAT) - costs = 97,586 - 31167, 60 = 66,418, 40 rubles This will be the net profit from the sale of products.