How to calculate the rate of profit of the formula. Calculation of net profit (formula). For what is calculated normal profits

No one is engaged in business at a loss. Even the sale of seeds brings a certain profit to the seller. But here it is easy to calculate what it will be and where to use it. In enterprises, the issues of profits are becoming more difficult - you first need to find funds, put them, implement goods, distribute debts, get pure profits. Profit rate as calculated in production? We will try to understand all this.

Profit and production costs

In any field of activity, and especially in production, the earnings and expenses and expenses are considered important concepts. These are the main economic indicators that form directly the cause and financial characteristics of the enterprise. In order for the company in the end, the rate of net profit has been formed, you should always incur cost. Important moment is that the costs do not exceed the income, otherwise the organization is meaningless. Therefore, expenses must be properly distributed. But the profit already depends on how correct workers will distribute these costs and at what direction they will be directed.

Profit rate: definition


Having understood with some concepts, it will be easier to understand the peculiarities of the economy of production. Thus, the rate of profit is the percentage of profit between the profit for a certain period towards the advanced capital before its start. In other words, this indicator reflects the increase in capital, which was invested at the beginning of the reporting period. Advanced funds, in turn, include wages to workers and production costs. The main thing in this definition is considered a lot of profit.

What affects the dynamics of profit?



The rate of profit, as well as any other economic indicator depends on the set of factors. One of the factors of influence on its dynamics is the price of the market and market macroeconomic condition. And, of course, the rate of net profit depends on the demand and supply of the market. This indicator determines income from investments in relation to the number of investments.

When the difference between these indicators is observed in the direction of lowering the demand for the enterprise's products, this suggests that the profit rate is low, and there is a threat to obtain a loss.

On its dynamics affect changes:

  • capital builds, if the costs of constant capital elements are less, then the profit rate becomes higher, and vice versa;
  • the speed of capital turnover is the higher, the better affects profits; More income brings short-term capital turnover, in contrast to the long-term.

Factor defining the rate of profit

The main determining factors of the profit rate are considered to be the mass of profit, the rate of capital turnover, the structure of the cost of investment of money, the scale of the means of production and their savings. Each of these factors affects its income and its components. But the biggest impact on profitability has a lot of profit. This is the absolute value of the profits. The higher this indicator, the more profitable business. Such an approach helps to determine the right steps in the subsequent development of the business.

What can the profit be expressed?

Profit can be expressed in the profitability of the enterprise. Since this indicator is very tightly intertwined with the rate of profit. What is it expressed? As well as profit, the real indicator can be determined at the end life cycle Project.

A qualitative measurement of profits is considered directly the rate of profit, which is calculated by the ratio of surplus value to advance capital.

The income of the owner may be calculated as a percentage of invested funds or in monetary units common in many countries. At the moment, dollars are used when receiving and counting profits.

How is this indicator calculated?

Profit is the final result of the enterprise, which is determined by such a formula:

N \u003d in common.,

where "P" - Profit, "B" - revenue from the sale of products, "s common." - Common cost of creating goods and its promotion.

The calculation of the profit rate is determined by the relationship of net profit to the general investment. The data is obtained as a percentage.

This allows you to determine the assessment of projects directly requiring investments. And on the basis of the data obtained, conclusions can be built.

The greater the indicator of the profit value, the better for the enterprise, since the profit can be investigated into the further development of the organization's project or the expansion of production. This in the future will benefitly affect the activities of the enterprise and increasing the level of income. In terms of profit, it is possible to judge the feasibility of the cash contribution to the company. The magnitude of this indicator speeds up the decision-making process.

Two ways to receive income by the company

Internal profit rate is such a type of income that occurs in equality of investments and cash flows at the expense of investments. In this case, the income will receive in two ways:

  • capital investments under IRR (%) in any monetary instruments;
  • capital investments producing cash flowIn this case, all components of this flux are invested by IRR (%).

IRR in this case plays the role of the barrier. For the investor it is very an important indicatorSince, having studied him, he sees: develop a project or reject. If the cost of the invested funds above the value of this indicator, the project will be unprofitable, and it needs to be rejected.

The IRR is the ratio of the value of the capital attracted and the project's benefits taking into account the tools spent. The most favorable value of this indicator is achieved while reducing the time between discount rates.

How is the average rate of profit formed?

There is a natural mechanism for formation of the average rate of profit. This value is no longer determined by the market specifically, the owners (capitalists) and investors are formed. Here the leading role is occupied by the emergence of competition, which we will talk below.

In general, the process of forming an average rate of profit is that capitalists, seeing enough high profitsThe company received, they strive to earn more in production. For this reason, more favorable terms are developing. Investors also seek to pour their capital in the industry that will make a profit. There is an intra-separable competition, as there are more homogeneous industries. But interdisciplinary competition may also occur, which also determines the formation of the average rate of profit.

Influence of competition for this indicator

Two types of competition affect the average rate of profit: intersectoral and intra-separable.


Intra-separable competition is rivalry in one industry, where homogeneous goods are produced. Here, all the forces and funds are aimed at producing this product. In this case, its cost increases. In the market, the competing of goods is not determined by individual, but the same public value. And its value is due to average indicators. As a result, the rate of profit of the enterprise may tend to decline, which poorly affects the work in general. To avoid this phenomenon, the capitalists seek to introduce new technologies to work that contribute to the rapid process of production with minimal cost And trying to match market prices without loss.

Inter-sectoral competition is a competition between the capitalists themselves from various industries, where profits, profit rate are at a higher level. Since capital poured into various industries, they have miscellaneous structure. As is known, the surplus value is created only by attracting employees, the corresponding mass of surplus value has to go to less. And at enterprises with a high organic structure of capital, the surplus value will be less. The emergence of this type of competition leads to a transfusion of funds from one industry to another. Moving capital leads to the fact that the surplus value in the low structure industry decreases, the production of goods is growing, the market price falls, the sectoral mass is reduced. As a result of transfusion, the average rate of profit is aligned, which is determined by the formula: P cp \u003d. Ʃ m: Ʃ (C + V) × 100%,

where Σm. - the total surplus value, which is created in different industries;

Ʃ (C + V) - Total capital, advanced to various industries.

As a result, the company receives an average profit in all sectors.

2 Estimated profit rate (Aror)

The second method of analyzing capital investments based on accounting is the estimated profit rate (Aror), which is still known as "Profit on Capital" (ROI). As can be seen from the name, this method compares the project profitability and invested capital. One of the disadvantages of this method is that there are many ways to determine the concept of "income" and "invested capital". Various income estimates may include or include financial costs, depreciation and taxes. However, the most general definition The concepts of "income" when calculating ARR are "receipts before paying interest and taxes", which include and depreciation.

Usually AROR is used in two versions depending on the definition of nested capital. It may include either the initial attached capital, or the average investment invested invested. Initial invested capital consists of the cost of the purchase and installation of fixed assets and an increase in working capital required by initial stage investment. However, at the last stage of the project, the invested capital is reduced to the residual cost of the equipment plus the remaining components of working capital.

The formula can be represented as:


(2.2),

The results obtained differ from each other. However, if the establishment of acceptability criteria, and the financial analysis The same method is made, investment solutions adopted on their basis will not differ.

As well as the payback period of investments, the AROR method has its drawbacks. It uses balance profits (not cash flows) as an assessment of the profitability of projects. It was already mentioned that there are many ways to calculate the balance sheet profit, which makes it possible to manipulate the indicator. Non-compliance with profit calculation lead to highly different AROR values, and often these inconsistencies are the result of a change in the company's accounting policy with which one who takes investment decisions may be. In addition, the carrying profit suffers from such "distortions" as the costs of depreciation, profits or losses from the sale of basic assets that are not real cash flows, and therefore do not affect the welfare of investors.

The second important lack of aror (like PP) is not taking into account the temporary aspect of the value of money. Investment profits are calculated as an average reporting profit, although income is obtained at different periods of time, and it may vary from year to year.

Another problem with AROR occurs when the case is used with the "middle attached capital". Here, the initial costs and the residual value of investments are averaged to reflect the cost of assets related to among themselves during the entire service life of the investment. The greater the residual value of the investment, the higher the denominator becomes in the AROR formula and the less the value of the estimated rate of profit.

The paradox of the residual value is the problem when evaluating investments with AROR, which can lead to incorrect decision.

In practice, Aror is very often used to substantiate investment solutions. This may be due to the fact that those who make decisions often prefer to analyze investments through profit, since the activities of the managers themselves are often assessed precisely on this criterion. Without a doubt that the use of this indicator for project evaluation leads in some organizations to make erroneous investment solutions.

Thus, it is impossible not to notice that the two main "traditional" method of analysis are not ideal. Although both are used in practice, but have a number of serious deficiencies that lead to incorrect investment solutions. In theoretical literature devoted to investment activities, this methods are not paid much attention. They were ousted by "complex" methods whose roots are in economic theory.

The economic approach to project analysis involves determining the value of the project in comparison with other projects, as well as the analysis of the financial attractiveness of the project, subject to limited resources. The most famous and frequently used in practice is the indicator of the net reduced income (NPV).

Clean reduced incomeallows you to get the most generalized characteristic of the result of investment, that is, its final effect in the absolute amount. Under clean given income means the difference between the sum of the cash flow amount (by discounting) for the period of operation of the investment project and the amount of funds investing in its implementation.


(2.4),

where the NPV is a clear income;

DP is the amount of cash flow (in the present value) for the entire period of operation of the investment project (before the start of investment in it). If the full period of operation before the start of a new investment in this object is difficult to determine, it is taken in the amount of 5 years (this is the average period of equipment depreciation, after which it is subject to replacement);

IC - the amount of investment funds (in the present value) sent to the implementation of the investment project.

If you reveal the components of the previous formula, it will take the form:

NPV \u003d.

(2.5),

Where in - the full benefits for the year T;

C - full cost per year T;

t - the corresponding year of the project (1,2,3, ... n);

i. discount rate (percentage).

Describing the indicator of a net given income, it should be noted that it can be used not only for a comparative assessment of the effectiveness of investment projects, but also as a criterion for the expediency of their implementation.

Investment project, according to which the indicator of pure-present income is a negative value (see Figure 1A) or equal to zero (see Figure 1B), should be rejected, since it will not bring an additional income to the investor. Investment projects with a positive value of a pure income indicator (see Figure 1B) allow you to increase the capital of the investor.

Indicator Pure reduced income (NPV) has obvious advantages and disadvantages.

The dignity is manifested in that this indicator is absolute and takes into account the scale of investment. This allows you to calculate the increase in the value of the company or the value of the investor's capital. But the disadvantages arise from these advantages.

The first is that the magnitude of pure-present income is difficult, and in some cases it is impossible to normalize. For example, the net present income of some project is 20 thousand UAH. Is there a lot or a little? Answer this question is difficult, especially if we consider a non-alternative project. You can, of course, set the lower bar of the size of the pure revenue, if the project is not achieving. But this is largely a voluntarist measure that does not reflect the creatures of the investment process.

The second drawback is related to the fact that the net present income explicitly does not show what investment efforts the result will be achieved. Although the size of the investment is not carried out in the calculation of the pure income, the relative comparison is not carried out.

D. We have a common criterion that is much less common in the practice of project decisions, is the coefficient of "benefits" (BenefitCost). It is defined as the amount of discounted benefits, divided into the amount of discounted costs.


(2.6),

Project selection criteria Using the benefit-cost factor is that when the coefficient value is equal to or more, the project is recognized as successful. Despite the popularity of this indicator. He has drawbacks. This indicator is not acceptable for ranking on the benefits of independent projects and is absolutely not suitable for the selection of mutually exclusive projects. This indicator does not show the actual value of net profit on the project. For example, a small project may have a significantly greater cost-cost ratio than a large project, and if you do not use the calculation of the NPV indicator, you can make an erroneous draft decision.

Index return Shows the relative profitability of the project or the discounted cost of cash receipts from the project per unit of investments.

The calculation of the yield index is carried out by the formula:


(2.7),

where the ID is an investment project profitability index;

DP - the amount of cash flow in the present value;

IC - the amount of investment funds sent to the implementation of the investment project (with the size of investments also given to the present value).

The index index "Index" can also be used not only for comparative assessment, but also as a criteria when adopting an investment project to implementation.

If the value of the yield index is less than or equal to one, the project should be rejected due to the fact that it will not bring additional income Investor. Therefore, investment projects can be accepted for implementation only with the value of the index index value above the unit.

Comparing the index index index and "net present income," we draw attention to the fact that the results of assessing the effectiveness of investments are directly dependent: with increasing the absolute value of pure income increases and the value of the yield index and vice versa. In addition, with a zero value of a pure-present income, the profitability index will always be equal to one. This means that as a criteria indicator of the expediency of the implementation of an investment project can be used only one (any) of them. But if a comparative assessment is carried out, in this case, both indicators should be considered: net revenue and profitability index, as they allow the investment from different sides to evaluate the effectiveness of investments.

Payback period- This is the period during which the amount of income received will be equal to the magnitude of the investment.

The calculation of this indicator is carried out by the formula:


(2.8),

where in a period of payback period of invested funds on an investment project;

IC - the amount of investment funds sent to the implementation of the investment project (with the abundance of attachments of bringing current value);


- The average amount of cash flow (in the present value) in the period. With short-term investments, this period is accepted in one month, and with long-term - in one year;

n - the number of periods.

Describing the indicator of the payback period, it should be paid to the fact that it can be used to evaluate not only the effectiveness of investments, but also the level of investment risks associated with liquidity (the longer period of the project implementation until its full payback, the higher the level of investment risks ). The disadvantage of this indicator is that it does not take into account those cash flows that are formed after the payback period of the investment. So, on investment projects with for a long time After the period of their payback period, a much greater amount of net revenue can be obtained than on investment projects with for a short time operation (with a similar and even faster payback period).

Internal rate of return (IRR) is the most difficult of all indicators from the position of the mechanism of its calculation. This indicator characterizes the level of profitability of a specific investment project, expressed by the discount rate, according to which the future value of the cash flow from investments is given to the present value of the investment funds. The internal rate of profitability can be described as a discount rate in which the net reduced income during the discount process will be reduced to zero.

To determine the internal rate of profitability, methods of approximate calculations are used, one of which is the linear interpolation method. To apply this method, you must perform the following algorithm:

In this picture

- this is a net present income that corresponds to the value of the penultimate interest rate, and

- This is a net reduced income that corresponds to the value of the last interest rate.

The interpolation method we find the calculated value of the internal rate of profitability by the formula:



(2.9)

Describing the indicator of the "internal rate of profitability," it should be noted that it is most appropriate for a comparative assessment. At the same time, a comparative assessment can be carried out not only within the framework of the investment projects under consideration, but also in a wider range (for example, a comparison of the internal rate of profitability on an investment project with the level of profitability of assets used in the process of the company's current economic activity; with an average rate of profitability of investments; with the norm; Profitability on alternative investment - deposit deposits, acquisition of government bonds). In addition, each company, taking into account its level of investment risks, can establish for itself the criterion indicator of the internal rate of profitability used to evaluate projects. Projects with a lower internal rate of profitability will automatically deviate as inappropriate the requirements of the effectiveness of real investment. Such an indicator in the practice of assessing investment projects is called "the limit rate of the internal rate of profitability."

Despite some positive properties of the IRRON indicator, there has deficiencies:

    For the project may not exist unified IRR. Such a lot of solutions may appear if the annual cash flows during the project are changed by the sign (with a positive on negative and vice versa) several times. This happens when the received income from the project is reinvented again into the project.

    The use of one value of the discount rate provides that its value will be constant throughout the entire project implementation period. But for projects with a long implementation (if you consider their high uncertainty in late periods) It is hardly possible to apply a single discount rate throughout the entire life cycle of the project.

Despite such criticism, the indicator IrrReads was rooted in the project analysis and most projects rest on it.

Modern project analysis insists on the joint application of NPVIirr. The criterion for evaluating the project The internal rate of profitability establishes the border of the adoption of projects for implementation. Formallyirrows the discount rate, in which the project does not increase and does not reduce the cost of the company, so domestic analysts call this indicator by a proven discount. It shows the boundary value of the discounting coefficient, which shares the investment on acceptable and unacceptable.

We give an example of calculating performance indicators.

For consideration received a project for mastering the production of children's toys. Planned cash flows in thousand UAH, which arise as a result of the project implementation, distributed by year:

Suppose the project is implemented at the expense of credit funds at a rate of bank interest-10% per year. Will your decision change if the bank will increase the bet to 18%?

To solve the problem, it is necessary to determine the criteria for pure-present income on the project, the benefit-cost ratio and the internal rate of profitability, calculate the amount of discounted cash flows at a discount rate of 10 and 18%. The results of the calculations we reduce the table.

TO 10%

Clean cash flow \u003d in-s

In (10%) discount

S (10%) discount


When a discount rate of 10% NPVPO project is equal to 144.7 thousand UAH. . Coefficient Benefits - Costs in / s \u003d

, which indicates the feasibility of project implementation, because NPV\u003e 0 and V / s\u003e 1.

At a rate of 18% NPV \u003d -103.4, becauseNPV

Calculate the IRR value, which reflects the boundary value of the discount rate, above which the project becomes unprofitable.

IRR \u003d 10 +

Make a conclusion. At a discount rate of 10%, the project is cost-effective, but with an increase in the discount rate more than 14.2%, it goes into the unprofitability zone.

When forming an investment program, there is a need to compare projects with different validity periods. In NPV indicators, taken from business plans, the comparison is not correct. In this case, use a method for calculating the streams, which is as follows:

The smallest general multiple (NOK) of the validity of the analyzed projects Z \u003d NOC (I, J) is determined;

Considering each of the projects as a repeating number of times (n) in the period z, the total NPV should be determined by each of the pairwise compared projects by the formula:

NPV \u003d NPV

…) (2.10),

Where NPV I is the net present income of the source project (taken business plan);

n- Duration of the project.

i- interest rate;

Example. Select a preferred project from the set of projects A, B, in with different implementation periods, using the data:

The smallest general to the term of projects is 6. During this period, the project A can be repeated three times, and the project b - twice. We analyze in pairs of projects A and B. The total NPV project A (A) in the case of a three-time repetition:

NPV (a) \u003d 3.3 +

million

Total NPV (b) in the case of two-time repetition:

NPV (b) \u003d

million

Project B is preferable.

We carry out similar comparisons for the pairwise comparison of projects B and in obtaining that in the case of a three-time repetition of the project to the total NPVSUTUIT:

NPV (B) \u003d 4.96 +

million

In this case, the project is preferable.

To form an investment program, we have a priority range of projects: B, B, A.

If there are an analysis of dozens of projects, differing in duration, calculations occupy more time. In this case, they can be simplified, assuming that each of the analyzed projects is implemented unlimited number. In this case, the number of components in the formula for calculating NPV (I, N) will strive for infinity, and the value of NPV (I, +) can be found according to the formula for infinitely decreasing geometric progression:

NPV (I, +) \u003d lim. I t NPV (I N) \u003d NPV

(2.11)

Of the two pairwise compared projects, a project having more NPV (I, +) is preferred.

Project A: NPV (2, +) \u003d 3.3 *

million

Project B: NPV (3, +) \u003d 5.4 *

million

Project in: NPV (2, +) \u003d 4.96 *

million

So The same sequence of projects is obtained: B, B, A.

Profitability analysis

In the conditions of a market economy, profits are the purpose of the existence of enterprises. Profitability characterizes the ability of the enterprise to make a profit reflecting the generalized efficiency of the entire economic activity of the enterprise.

IN general Profitability As an efficiency indicator is determined by the ratio between the economic and financial benefits obtained, on the one hand, and the efforts of the enterprise related to their receipt, on the other hand. The considered indicator may have different forms, depending on gross or net profit in the numerator and base of the calculation, expressing efforts or costs (economic asset, capital, cost of sales, the cost of sold products for sale, etc.).

IN analysis It is necessary to submit the main indicators to analyze the level of profitability.

Gross profit rate (Indicator 46) characterizes the fraction of gross profits on one lei net sales.

Its value must remain unchanged or increasing in dynamics. Reducing the level of this indicator means an increase in sales cost. The norm of gross profit is under the influence of the following factors: the structure of the products sold, the cost of realized products, the sale price. The volume of production does not have direct influence, since, acting on the numerator and the denominator in the same proportion, the effect on the norm of gross profits becomes zero. However, the production volume has an indirect effect through the cost, since under conditions when the volume of production is growing, the cost of the product unit is reduced by constant costs.

Operating Profit Norm(Indicator 47) reflects the ability of the enterprise to profit from the main activity on one lei sales.

Number of net profit(Indicator 48) characterizes the ability of the enterprise to produce pure profits obtained in an average enterprise for one lei net sales.

The growth of the level of this coefficient means effective management Production process. This ratio depends on the magnitude of the income tax rate and the ability of the enterprise to use tax breaks. In conditions where tax rate is stable, the level of net profit depends on the efficiency of using borrowed sources. The net profit is analyzed in dynamics and the higher its value, the "richer" shareholders.

Economic profitability (ROA)(Indicator 49) characterizes the effectiveness of funds used in the production process, regardless of whether they are formed at the expense of their own or borrowed sources of financing. Its value may be negative in the case when an enterprise bears losses.

The value of economic profitability can be increased either by increasing the number of rollers of assets, or by increasing the net profit rate, or both.

Analysis of the norms of economic profitability is carried out in the dynamics and it should be higher than the level of inflation so that the company will resist the market. In Moldova, the value is not lower than 10-15%, that is, on each lei, at least 10-15 bank arrived. (There is an opinion 20-25%)

The rate of economic profitability will allow the enterprise to update and increase their assets as quickly as possible.

Profitability of advanced capital (indicator50)

it is a private economic profitability and reflects economic achievements in the use of industrial funds, regardless of the procedure for financing and the tax system.

Financial profitability (ROE) (indicator 51) measures the return own capital, consequently, the financial investment of a shareholder in the promotion of the enterprise.

Financial profitability reveals the degree of efficiency of equity and rewards the owners of the enterprise by paying them dividends and the growth of reserves, which, in essence, is an increase in property owners. Recommended level at least 15%

Financial profitability depends on the level of economical profitability and the structure of the company's financing. It may seem strange, but an increase in financial profitability can be achieved by increasing debt. Like other indicators, the profitability of equity, analyzed in dynamics and in relationships with other indicators. The high level of this indicator may be a consequence of insufficient capitalization (the low value of equity invested in the enterprise in the company), and not the high efficiency of the enterprise.

The profitability coefficient of sales (shows how many gross profits are accounted for by the unit of products implemented). Gross profit p130f2.

Clean sales ps010f2.

The profitability of investment (ROI) - shows how many monetary units needed an enterprise to obtain one cash unit of profit.

3 Factory model of the company "Du Pont".

The main apparatus is rigidly deterministic factor models that are widely used by Western accounting and analytical practice.

For example, for analyzing the profitability ratio of equity, the following rigidly deterministic three-factor dependence is laid:


From the presented model, it can be seen that the profitability of equity depends on the following three factors:

Rentality Sales

Resistance Directors

Structures of sources of funds advanced in this company. The importance of selected factors from the standpoint of the current management is explained by the fact that in a certain sense summarize all parties to the financial and economic activity of the enterprise, in particular, the first factor summarizes the report on financial results, the second is the balance of the balance, the third is the balance of the balance.

Profit rate. PROFITABILITY

As an absolute value, profit is associated with the scale of production, depends on the size of the enterprise, which to a certain extent limits its analytical capabilities as a criterion for the effectiveness of its work in market economy.

Profitability indicators (profitability) of the enterprise allow you to evaluate it financial results And, ultimately, efficiency. These indicators usually include the level of profitability, or the profitability coefficient, which is expressed as the relationship of one or another type of profit to a database. Numerous profitability indicators reflect different parties to the enterprise. It is quite natural that in general the efficiency of the enterprise can only determine the system of profitability indicators.

Profitability Saleswhich is calculated by the formula:

RV (ROS) \u003d (P / B) 100%

where n is profit from sales;

BP - Sales revenue.

The growth of this indicator may reflect the rise in prices for products at permanent costs or an increase in demand and, accordingly, reducing costs per unit of production. This indicator shows the share of profits in sales revenue, therefore, the ratio of profit in it and the full cost of products sold. It is with the help of this indicator that an enterprise may decide on the choice of the increase in profit increase: or reduce the cost, or increase production. This indicator, calculated on the basis of net profit, is called clean profitability of sales.

The profitability of assets (investment income):

R A (ROA) \u003d (p / a) 100%

where n is the profit of the enterprise (profit from sales, balance or net profit can be used);

A is the average value of assets (property) of the enterprise for a certain period.

This indicator reflects the efficiency of using the entire property of the enterprise. The dynamics of the cost-effectiveness of assets is a barometer of the state of the economy. As a factor of production, the profitability of assets and its changes perform a stimulating function, which consists in the fact that it gives a signal to investors. In this case, the strength of the signal depends on the quantitative estimate or the level of profitability of assets. The average value of the cost-effectiveness of assets in Japan is about 10.3%, and in the US -16.8%. In Japan, it is advantageous in Japan if capital investments pay off in 7 years, and in the USA -4.5 years.

The profitability of assets can be represented as a product of the following two indicators:

R a \u003d R B * O A \u003d (P / B) * (BP / A) \u003d (p / a)

where about A is the turnover of assets, turns.

Thus, the profitability of assets primarily have two groups of factors associated with profitability of sales and the turnover of assets.

Typically, when analyzing the profitability of assets, there is an analysis of current assets, i.e. Curvillaries, as their influence on this indicator depends significantly on the condition and organization of working capital. The calculation is carried out according to the following formula:

R O C \u003d PE / OS

where PE is the net profit of the enterprise;

OS is the average value of the second section of the enterprise balance of the enterprise - current assets (working capital).

The company can in a similar way to calculate profitability and non-current assets (fixed assets and intangible assets), i.e. First section of the balance of the balance.

Profitability of own (joint-stock) capital Reflects the profitability of own funds of the enterprise:

R SK (ROE) \u003d PE / SK

where SC is the average value of the equity capital of the enterprise for a certain period.

The peculiarity of this indicator is that it, firstly, shows the efficiency of using its own funds, i.e. Pure profits obtained on the nested ruble, and, secondly, the degree of risk of an enterprise reflecting the growth of profitability of equity.

In the relationship with R SK can be used by the famous Dupon formula:

R SK \u003d (PE / BP) * (BP / A) * (A / SK)

This formula significantly expands the analytical capabilities of the enterprise, as a result of which it has the ability to determine:

· The dynamics of net profit in sales revenue (sales profitability);

· The effectiveness of the use of assets based on sales revenues and existing trends (assets turnover);

· The structure of the capital of the enterprise on the basis of the share that is in assets own funds;

· The influence of the above factors on the profitability of equity.

3. Profit, profit rate

At a certain level of the price, the reduction in costs leads to an increase in income, i.e. back side Production costs is profit. The smaller the costs, the greater the profit and the opposite.

Quantitatively profit is the difference between the income from the sale of products and the total costs of its production.

In economic nature, the profit is the transformed form of pure income. A source of pure income surplus and to a certain extent necessary work. Since net income is a distribution category, so it can be defined as a realized excess value of goods over production costs.

As a result of the rejection of the price of the goods from its value, the net income quantitatively does not coincide with the cost of the surplus product. The withdrawal of the cost of the manufacturer, which acquire the form of cost, causes the separation of income, which acquires the form of profits.

A. Smith considered the profit, on the one hand, as the result of the work of the employee, since the value he adds to the value of the materials decays into two parts: payment of his work and the profit of the entrepreneur. On the other hand, A. Smith examined the profit as a result of the functioning of capital.

D. Ricardo believed that the magnitude of profits depends on wages: Profit increases if the salaries decreases. One of the main factors of increasing profits is the public labor productivity, which leads to a decrease in the cost of labor.

According to K. Marx, profit is the transformed form of surplus value, i.e. profit is the function of advanced capital. Separation of capital costs in the form of production costs leads to the fact that the surplus value begins to be an excess of the cost (price) of the goods over production costs and advocate in the form of profit (P).

Many Western economists have used the theory with the explanation of the profits. three factors Production of J. B. Say, according to which labor, land and capital take part in the creation of value. Profit is income from the use of means of production (capital) and as a fee for the work of an entrepreneur for the management and organization of production and, thus, differed income into capital and business income.

Criticizing the theory of factors of production K. Marx substantiated the situation that the new cost creates a living work. However, labor productivity depends on the technological equipment of production, fertility, location of land plots, etc. Consequently, capital and land contribute to the creation of greater cost.

Since B. former USSR There was really really market relations, then the corresponding and attitude to profit. It was believed that it can be installed, adjusting prices and tariffs. Since the price was actually considered as an administrative standard, then the profit was the product of rationing. Before the early 60s of the twentieth century. The idea was dominated that the price is enough to lay profitability, as the ratio of profit to the cost at 4-5%, the pricing in practice was carried out. In the 60s, the centralized price began to lay profitability up to 15%.

In the conditions of a modern market economy, profits and profit rate are the main landmark and at the same time indicator of the state of production, the criterion of its effectiveness. The rate of profit shows the efficiency of using the entire capital, the degree of its increase. In modern conditions, the annual profit rate of industrial corporations in the United States is 11-13%, in Western Europe - 8-10%.

Profit- This is the difference between the sales sum (gross revenue) from the sale of products and the full cost of products.

P \u003d C - C / s or (10.8)

p \u003d W-K (10.9)

Profit enterprise- This is the difference between monetary revenue (wholesale price of the enterprise) from the sale of products (works, services) (C) and their full cost (C / s).

The profit of the enterprise received from the sale of products (works, services) and corrected depending on other income (+) and losses (-) is called balance profit.

P B \u003d C - C / C (10.10)

From January 1, 1991, not commercial products, but implemented, are applied in Ukraine as a settler. Therefore, the mass of profits from sales is defined as the difference between the volume of sales (without turnover tax) and the total cost of sales (production and implementation costs).

Since 1993, instead of turnover tax, an indicator of value-added tax, excise taxes are used.

Part of the balance sheet profit, which remains after paying taxes and other payments is called pure profit.

P H \u003d PB - Taxes, compulsory payments (10.11)

Maintenance ways increase profitsenterprises:

    An increase in revenue from sales of products (works, services) based on an increase in the production of marketable products, improving its quality and sales price.

    Reducing the cost of production.

Balance and net profit of the enterprise in general reflects the final results of the management, are the main indicators of economic and financial activities Enterprises.

Gross income of the enterprise- The difference between the revenue from the sale of products (B) and the compensation fund of the expended means of production (FV):

VD P \u003d B - FV, or (10.12)

the amount of the wage fund and enterprise book profits:

VD P \u003d FZP + P B (10.13)

The combination of the wage fund and net profit of the enterprise forms the commercial income of the enterprise, which is in its order.

From point of view financial opportunities Enterprises in advanced reproduction must be taken into account the reproductive efficiency of the enterprise. As a complete reproduction effect, an indicator of the enterprise's gross income (VD P) is the final reproduction effect - an indicator of a clean product (P h).

Thus, gross income and net profit are sources of formation of accumulation and consumption funds and their value, dynamics, distribution and use structure cause the pace and efficiency of expanded reproduction of the enterprise.

Therefore, for the enterprise (firm), the issue of profit is important, but absolute and relative profit indicators should be distinguished.

Absolute profit it is expressed by the concept of "Masscome". By itself, the mass of profit still does not say anything, so this value should always be compared with the annual turnover of the enterprise (firm) or its value of its capital. The indicator of profit dynamics is important, comparing its magnitude in this year with the relevant value of previous years.

Relative profit indicator is the rate of profit (profitability), which shows the degree of return production factorsused in production.

To determine the effectiveness (payback profit) of the current cost of the enterprise for the production of products (works, services) apply the indicator profit rates(PI), i.e., the ratio of the balance sheet profit to the full cost of realized products in percent. Its formula has the following form:


(10.14)

Pb - Mass arrived from the sale of products (Balance Profit),

C / C - full cost.

or

(10.15)

However, it is impossible to judge the effectiveness of production, only by mass and the norm. It is necessary to take into account the intensive factors affecting the movement of profits. It:

    growth of labor productivity as a result of saving live and extractable labor;

    reduced cost;

    product quality (work, services);

    fDOOUTYDACH, i.e., the effectiveness of the use of production assets.

Therefore, the efficiency of the enterprise to a greater extent characterizes the generalizing indicator - the level of profitability, which is one of the basic performance of production efficiency on macro and micro levels.

Profitability- This is a quantitative determination of the balance sheet ratio to the average annual value of the main production facilities and the normalized working capital in percentage. In the practice of enterprise economic activity norm (level) of profitabilitydetermined by the formula:


(10.16)

- rate of profitability


- Balance profit,


- the average annual value of the main production assets,

OS N - the cost of revolving normalized funds.

Consequently, the rate of profitability showsthe degree of efficiency (profit pay) of the production resources used. Profitability characterizes the level of return and the degree of use of funds in the production and sales process (works and services).

Maintenance ways of increasing profitability:

    cheapening of elements of advanced capital;

    reducing the current costs of production.

Ultimately, the condition and the other is widespread use in the production of NTP results, leading to an increase in the productivity of public labor and a decrease in the cost of a unit of resources used in production.

In a market economy, profits are the basis for the development of an entrepreneurial company. In Western Economic Literature, several theories of the company's optimization are proposed, but their basis, the principle of maximizing profits is not laid. So, according to one of the theories, the goal of the firm should not be maximizing the profit, but sales. The company has the task of achieving and retention at the possibility of a larger time interval of a certain level of profit. In this case, the company will focus on the average industry rate of profits, which is the result of intra-industry competition.

Indicators for assessing the economic efficiency of investment projects. Simple methods for assessing investment projects. Complex (discounted) methods for assessing investment projects.

Analysis of the effectiveness of the project is conducted on the basis of simple (static) or complex (dynamic) methods.

Simple methods.

They are based on the assumption of equal importance of income and expenses on the project obtained at different intervals:

1. Calculation of a simple profit rate.

2. Calculation of the payback period of investments.

A simple profit rate is an indicator similar to the profitability of capital, but its main difference is that a simple profit rate (ROI - Return on Investments) is calculated as the ratio of net profit (P) in one period of time (usually per year) to the total volume Capital expenditures in main and working capital (I):

The economic meaning of a simple rate of profit is to assess which part of the investment costs is reimbursed in the form of profit for one planning interval. When comparing the calculated value of a simple profit rate (ROI) with a minimum or middle level of profitability, an investor can conclude that the feasibility of investment data, and whether an investment project analysis should be continued. In addition, there is an approximate assessment of the payback period of the investment project.

In order for the simple profit rate to serve in order to evaluate the entire investment project, it is advisable to choose the most characteristic (or normal) planning interval, as the magnitude of the simple rate of profit is depending on which period is chosen to calculate the value of net profit . In most cases, this may be a period in which the project has already been reached by the planned level of production or the complete development of production facilities, but the repayment of initially taken loans continues. If the calculation is done in the year, then take the year of the enterprise's exit to the design capacity.

Advantages: simplicity and availability of calculation. However, it is not always possible to accurately determine the average level of profitability throughout the entire estimated period of functioning of the enterprise, reported on IP with a long construction period and uneven flow of their activities.

Purpose commercial activities is profit, so in economic science Much attention is paid to its analysis.

The possibility of the development of the organization in the long term depends on the level of net profit.

Determination of net profit, its value and characteristics

Profit is a positive result between costs and revenue received for a certain period of time.

This is an important indicator that characterizes business in the market, the efficiency of using the company's capabilities and the quality of the final product. The company's profit is one of the sources of budget revenue formation that support the country's welfare.

At the disposal of the company's management remains net profitwhich is a financial result after paying payments to the budget, payments to shareholders dividend.

This financial result characterizes The stability of the company on the market, allowing investors to attract, thereby reducing the risk of bankruptcy. Socially responsible organizations send resources from net profit to increase wages and premium payments to employees.

The need to classify financial results is that at different stages of activity various methods Definitions arrived. The analysis of each type separately allows you to identify problems in the early stages.

In economic science, profits are classified depending on various factors.

Maintenance directions classification:

  • type of activity (production, provision of services);
  • profit period (year, quarter, month);
  • a variety of economic operations (rental, investment activities, work with securities);
  • method of grouping income (economic, accounting, operating, non-regional).

If you have not registered the organization, then the easiest way This is done with the help of online services that will help free to form all the necessary documents: if you already have an organization, and you think about how to facilitate and automate accounting and reporting, the following online services come to the rescue, which will completely replace the accountant At your enterprise and save a lot of money and time. All reporting is formed automatically, signed electronic signature And goes automatically online. It is ideal for IP or LLC on USN, ENVD, PSN, TC, is based on.
Everything happens in several clicks without queues and stress. Try and you will be surprisedhow it became easy!

Formulas for calculation

Each type of profit of the enterprise gives a characteristic The effectiveness of the use of resources of the enterprise, allows management to make decisions for further development.

Gross

Gross profit characterizes the efficiency of enterprise management and is calculated by the formula:

VP \u003d B - JV

where VP - gross profit, in - revenue, SP - cost.

When calculating costs for the production of goods (services), the cost of goods (services), taxes paid to the budget (with the exception of income tax) takes into account wages Employees and other indirect costs relating to the production process.

Operational

This type of profit is the financial result that the company received during the main activity.

The calculation formula is as follows:

OP \u003d B - SP - OR - A

where OP - Operating Profit, B - Revenue, SP - Cost, OR - Operating Consumption, A - Depreciation.

In some sources, you can find a statement that operating profit and EBIT is the same, but this is a delusion. These indicators are calculated until the moment of taxation, however, when calculating EBIT, not only expenses from the main activity are taken into account. While, the operational financial result does not include investment income, including funds received from subsidiaries.

Lenders when making a decision pay attention exclusively on the calculation of the operating profit, since it is this profit that shows the effectiveness of the company's main production.

Balance

Balance profit is an income that the company received from the implementation of the main activity and other activities.

The calculation formula has the following form:

BP \u003d B - SP - PR + PD

where BP - Balance Profit, etc. Other expenses, PD - other income.

Calculate this species Revenue can be used with the gross profit indicator by reducing it on other expenses and adding income from other sources. Data for calculation is taken from the report on financial results.

From sales

An important indicator of the company's effectiveness is profit from sales, as the revenue is cleared of expenses for the sale of products and payments to managers.

The calculation is as follows:

Profit from sales \u003d B - KR - UPR

where KR - commercial expenses, UPR - management costs.

This type of income of the company is corrected by reducing costs, or an increase in the sales volume on the market.

Taxable

According to the Tax Code of the Russian Federation, entrepreneurial activities are subject to taxation, in connection with this, financially allocate such categories of profit as taxable profit. In the calculation process, this type of income decreases to the level of alleged benefits for one or another type of activity.

Formula of calculation:

NP \u003d VP - SVP - and - A + PR

where VP is gross profit, SVP - adjusted VP, and - costs, A - depreciation, etc. Asset.

Marginal

This species gives an idea of \u200b\u200bcovering the enterprise by constant costs and the formation of net income is calculated as:

M \u003d B - PZ

where in - revenue, PZ - variable costs.

If the company is engaged in the release different species Products, this kind of profit will allow you to identify the most profitable in terms of profitability.

Unallocated

Retained earnings is reflected in the balance sheet and is an income that was not distributed by the owners of the company. IN russian system accounting Accounting for 84 accounts.

Calculated by the formula:

NP \u003d NP + D - Div

where NP is retained earnings, d - revenue of the current period, Div. - Dividends.

Retained earnings is part of the company's own capital and suggests that shareholders did not send data to the assets replenishment.

Contracted

Estimated profit is calculated on the basis of the upcoming costs and income for implementation economic activity Companies. According to the legislation of the Russian Federation, the calculation of estimated profit is carried out in percentage ratio and has the form:

N n \u003d (sp - s) x 100%

where the joint venture is the estimated profit, h - costs.

The estimate is drawn up at the conclusion of contracts with the customer, unforeseen expenses arrived in profit.

Economic profit

This type of profit is a financial result that the Organization remains at the disposal after accounting for all expenses and paying tax liabilities and the income received.

EP \u003d TR - TC

where TR is the resulting income, TC is the sum of all expenses.

When calculating economic profit, all expenses are taken into account, including long-term.

Algorithm and formulas for calculating net profit

The ultimate goal of any commercial activity is to make a profit, the absence of this indicator leads the company to the exhaustion of its resources and bankruptcy. Positive dynamics, on the contrary, allows you to replenish working capital, form reserves and develop production.

Payment net profit Conduct on the basis of a report on financial results. The calculation algorithm is that variable costs are submitted from sales revenue from sales resulting from a margin. Reduce on permanent expenses, We get operating profits, a decrease in which on other expenses makes a profit before tax. At the end of the calculation of net profit, the indicator decreases to tax and other contributions to the budget.

Russian accounting practice also applies formula Pet profit definitions:

PE \u003d FP + VD + OD - N

where FP - Profit, VD - Gross Income, OP - Operating Income, N - Taxes.

In the present time, companies that cooperate with foreign countries apply in financial accounting international StandardsAccording to which net profit is formed as:

  1. + Tax payments
  2. - income tax returned
  3. (+ unforeseen expenses)
  4. (- Unforeseen income)
  5. + Percent to pay
  6. - percentages to get
  7. \u003d EBIT.
  8. + Depreciation
  9. - Revaluation of assets
  10. \u003d EBITDA.

Distinctive features of EBITDA and net profit indicators are considered in the following video:

The procedure for calculating the rate of profit

Profit rate is the ratio of profit for reporting period To the advance payment at the beginning of the period, otherwise it is called the norm of profit on assets or investment investments.

This indicator is calculated as:

NP \u003d PV / yes x 100%

where yes - advanced funds; PV - profit.

Advanced funds are the amount of the cost of production and expenses for labor.
In other words, the rate of profit is the level for which the invested capital has increased in the enterprise at the reporting date. Its normative value is the achievement of 50%, 1% of 100% refers to super profits.

The rules for calculating the profit are set forth in this video:

Analysis of the results obtained

To analyze the obtained results of pure profits used a number of methods:

  1. vertical and horizontal The analysis is carried out on the basis of changes in reporting articles;
  2. trend Allows you to trace the change in the indicator in the dynamics, comparing the reporting period with the previous or basic.
  3. factor, this method Based on the calculation of the coefficients.

Relative value (indicator) speakers - represents the ratio of the level of the studied phenomenon or process during this period to the level of the same process or phenomenon in the past.

Speaker Indicator \u003d Current Period Level / Previous Period

The relative amount of the dynamics characterizes the intensity, structure, the dynamics of economic phenomena, shows how many times the current level exceeds the preceding (basic). The amount of dynamics is called growth coefficientif expressed in a multiple attitude, or rated growth, if expressed in percent. The relative amount of dynamics characterizes the rate of development of the phenomenon or the rate of change in time.

Growth rate - This is the magnitude of the dynamics expressed as a percentage.

Rate of increase - This is the magnitude of the growth of the relative size of the dynamics in percent.

Example: In 2007, the number of personnel was 120 people. In 2008, 130 people.
Decision:
OVD \u003d (130/120) * 100% \u003d 108.3% - 100% \u003d 8.3%.
The number of employees in 2008 increased by 8.3% compared with last year.

Chain and basic speakers

Distinguish between relative values \u200b\u200bwith a constant and variable comparison base:

  • If the comparison is carried out with the same level accepted beyond the database, the relative values \u200b\u200bof the dynamics with a permanent basis ( basis).
  • If the comparison is carried out with the preceding level, the relative values \u200b\u200bof the dynamics with a variable base are obtained ( chains).

Basis - characterize the phenomenon for the entire periods studied period as a whole. The initial level is accepted for the database, and all other periods are compared with the database.

Chains - characterize the development of the phenomenon within the time under study. Each subsequent period is compared with the previous one.

There are data on the number of unemployed in the Russian Federation:

Decision:

To calculate relative values with a constant comparison base Over the base, we will take the level of 2004:
(7,0/8,9) * 100% = 78,6
(5,1/8,9) * 100% = 57,3
(6,3/8,9) * 100% = 70,8
(5,6/8,9) * 100% = 62,9

Relative values with a variable comparison base:
(7,0/8,9) * 100% = 78,6
(5,1/7,0) * 100% = 72,9
(6,3/5,1) * 100% = 123,5
(5,6/6,3) * 100% = 88,9

The relationship between the basic and chain indicators of the speakers

  • The product of all relative values \u200b\u200bwith a variable comparison base is equal to a relative value with a constant comparison base for the period under study: 0.786 * 0.729 * 1,235 * 0.889 \u003d 0.629
  • The ratio of the subsequent value of the dynamics with a constant base to the previous indicator of the dynamics with a constant base is equal to the corresponding amount of the dynamics with a variable comparison base: 0.708 / 0.573 \u003d 1,235

See also

Net profit of the enterprise. Formula. Methods for analyzing and use goals

Sales profitability coefficient in Excel

The level of economic efficiency of financial, labor or material resource characterizes such a relative indicator as profitability. It is expressed as a percentage and is widely used to assess the activities of a commercial enterprise. There are many species this concept. Any of them is the ratio of profit to the investigated asset or resource.

The essence of profitability coefficient

The profitability coefficient of sales shows the business activity of the enterprise and reflects the effectiveness of its work.

Net profit and formula for its calculation

Assessment of the indicator allows you to determine how much money from the sale of products is the company's profit. It is not significantly how much the goods managed to sell, and how much net profit earned a company. With the help of the indicator, you can also find a share of cost in sales.

The profitability coefficient of sales is analyzed, as a rule, in dynamics. Growth or drop indicator indicate various economic phenomena.

If profitability grows:

  1. An increase in revenue occurs rather than an increase in costs (or increased sales, or the range has changed).
  2. Costs are reduced faster than revenue decrease (the company either raised prices for products, or changed the structure of the range).
  3. Revenue is growing, and the costs are becoming less (prices have grown, the range has changed or costs have changed).

Uniquely favorable for the company are the first two situations. Further analysis is aimed at assessing the sustainability of such a position.

The second situation for the company can not be called unambiguously favorable. After all, the profitability of profitability has improved formally (the revenue has decreased). For decision-making, pricing is analyzed, the range.

If profitability decreased:

  1. Costs grow faster than revenue (influenced by inflation, price reduction, increase costs of costs or changes in the structure of the range).
  2. Reducing revenue occurs faster than reducing costs (sales fell).
  3. Revenue becomes less, and costs - more (cost norms increased, prices dropped or changed the range).

The first trend is definitely unfavorable. Need an additional analysis of the reasons for correcting the situation. The second situation indicates the desire of the company to reduce the sphere of its influence on the market. When a third trend is detected, it is necessary to analyze the pricing, an assortment and cost control system.

How to calculate sales profitability in Excel

International indicator - ROS. The profitability coefficient of sales profit from sales is always calculated.

Traditional formula:

ROS \u003d (profit / revenue) * 100%.

IN specific situations It may take the calculation of the share of gross, book or other arrived in revenue.

Formula of gross profitability of sales (margin):

(Gross profit / revenue from sales) * 100%.

This indicator shows the level of "dirty" money (up to all deductions) earned by the company from sales of products. Formula elements are taken in monetary terms. Gross profit and revenue can be found in the report on financial results.

Information for calculation:

In cells to calculate gross profitability, install a percentage format. Enter the formula:

An indicator of profitability on gross profit for 3 years is relatively stable. This means that the company carefully monitors the pricing procedure, monitors the range of products.

Profitability sales for operating profit (EBIT):

(Operating profit / revenue from sales) * 100%.

The indicator characterizes how much operating profit falls on the ruble revenue.

((P. 2300 + p. 2330) / p. 2110) * 100%.

Data for calculation:

Calculate the profitability of the operating profit - we will substitute in the formula of the link to the desired cells:

Profitability profitability for net profit:

(Net profit / revenue) * 100%.

Net profitability shows how much net profit accounts for revenue ruble. Both indicators are taken from the report on financial results.

Let us show the sales profitability coefficient on the schedule:

In 2015, the indicator is significantly reduced, which is regarded as an unfavorable phenomenon. An additional analysis of the assortment list, pricing and cost control systems are needed.

The norm is considered to be higher than zero. A more specific range depends on the scope of activity. Each company compares its sales profitability ratio and regulatory value by industry. Well, if the calculated indicator is practically no different from the inflation level.

Andrei Lipov

Each payment according to your loan consists of a part that goes as percentage of a bank, and a part that goes into debt bond. The calculation of the remainder of your debt depends on the scheme of its repayment:

  • In the case of differentiated payments, everything is extremely simple: divide the entire amount per month of the loan and multiply by the amount of paid payments.

    Calculation of the net profit rate (formula)

    The resulting digit will be deducted from the loan amount and you will see the current residue.

  • In the case of an annuity scheme, the payment structure varies each time. To calculate the residue, you need to create a payment schedule. Read about it below.

Calculator Credit Debt Field

This calculator will calculate the balance of the body of debt in a simple case, without taking into account early repayments or fines for the delay of payments.

You can just remember the basic parameters of the loan and enter them into this form:

If you paid your credit exactly according to the schedule, did not make early repayments and did not admitted, you can find out the balance of debt on the loan using the calculator presented above.

If you had something from the listed repayment options, fines, etc., it will be easier to contact the bank in one of the following ways:

1. Internet bank

This is the most convenient way to provide almost all modern banks. It requires a login and password to access it. They are given either a bank clerk in the design of the loan, or you can get them at any time later by contacting your bank. As a rule, this service is absolutely free, but just in case, specify this moment.

2. By phone

Call your bank's support service. Rooms starting at 8-800 are free throughout Russia, even if you type them from the mobile phone. Before the call, prepare your passport and a loan agreement. Most likely you will be asked to name the details of these documents.

3. Personal visit

Of course, no one forbids you just come to the bank and ask the clerk to tell about the current residue. You will need to have only a passport with you. A copy of the loan agreement is stored in the bank, so there is no need to carry it with you.

Of course, the third option is the longest, but if you have taken this way, at the same time, take the login and password for the Internet bank. In the future, learn the balance of debt on your loan will be more convenient with the number 1 option.

If you are wondering how to find out the balance of the debt on the loan using the calculations of the annuity scheme, you can read the article on the preparation of the payment schedule.

Read the same favorably will be credited to the early repayment of the balance on the current loan.

Your friends will be useful to this information. Share with them!

Profit rate - This is the ratio of profits to the entire advance capital or the costs of production, expressed as a percentage. Characterizes the efficiency of capital use, profitability of the enterprise. In financial management, the rate of profit is often called profitability.

Formula profit rate

Profit rate \u003d weight of surplus value / (permanent capital + variable capital)

Number of net profit

The norm of net profit characterizes the level of profitability of the economic activity of the organization. The net profit rate is measured as a percentage and is defined as the ratio of net profit to revenue (net).

Analysis of the net profit rate It is performed in the Finekanaliz program in the FCD analysis unit for identifying the signs of deliberate bankruptcy.

Estimated profit rate

Calculated norm Profit is income for the period divided into an average of investments made in this period.

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Even found about the rate of profit

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    The approaches to the determination of the required rate of profit of capital investments are determined by their advantages and disadvantages are shown ways of assessing the effect of risk on
  2. Methods for analyzing the effectiveness and intensity of the use of share capital
    Shareholders demand from a company of a certain rate of profit upon completion of the fiscal year, therefore, first of all, should be held comparative analysis by
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    Retained profit is projected to take into account the projected rates of profit and the norms of distribution of net profit on the dividends of the NRR NRR VRN X NPR X
  4. Evaluation of the fundamental cost of business in the financial management system: Methodical approaches and practical recommendations
    PJSC TATNEFT is 1.41% per year. At the same time, the average profit rate is 18.76% of the proceeds and interest to payment -1.18% having these indicators
  5. The system of quantitative performance indicators of the company's profit
    Stability of the ratio of the norm of gross profit of the enterprise to HPT\u003e K VP3\u003e K VP2\u003e K VP1
  6. War Capital Management Policy in Holding
    The second task of the working capital management policy is to maintain working capital in the amount and structure of the maximizing rate of profit on capital profitability of assets income before taxation The average value of assets at a low level
  7. Discount rate
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  8. Method of analysis of form No. 3 "Report on Capital Changes" of Accounting (Financial) Reporting
    The recommended value of the share of reinvested profits is the same as the norms of distribution of net profit on dividends 0.4-0.6. Approximate equality recommended
  9. Financial recovery of the enterprise
    The calculation of the coefficient of the internal rate of profit IRR of the discount rate at which NPV accepts the zero value of 8.5. Definition of discount dynamic
  10. Modern trends in measuring the results of the activity and business activity of companies
    And Smith and D Ricardo on the relationship of the rate of profit and the percentage of Ricardo and to Marx on the alignment of the rate of profit and its
  11. Definition according to published reporting degree of yield invested capital
    Information about the annual rate of arrived on loan capital in the country where this enterprise functions but under prosperity conditions
  12. Investment project
    Internal profit rate Modified internal rate of profits Discounted payback period of investment 2. Based on accounting estimates
  13. Analysis of consolidated and segment reporting: methodical aspect
    As such financial coefficients The following share of current assets in the property The share of money and short-term financial investments in current assets The coefficient of financial independence coefficient of borrowed capital is the coefficient of investing Current liquidity coefficient Coefficient of fast liquidity ratio of the absolute liquidity ratio The coefficient of turnover assets The turnover coefficient of assets The profitability of the sales rate profit profitability Profitability of own capital Sustainability coefficient economic growth Estimated formulas of these financial
  14. Problems of approach to identifying the market stability of the economic entity
    Enterprises are in a state of sustainability when they pursue the following goals of activity Maximization of the final financial result Maximizing the amount of production of production or implementation Maximization of the profit rate That is the share of profits in a unit of income minimization costs 4, 5 g Simon
  15. Analysis of financial statements formed in accordance with IFRS
    Profitability Sales Return Return on Sale Net Profit Margin 0.08 -0.02 Asset Turnover Asset Turnover Coefficient
  16. Modern methodology for managing profit of joint stock company
    For the following such strategy, on the one hand, the high profitability of capital is characterized by the rate of profit and dividends A with another significant risk. At the same time, investments in inefficient
  17. Classification of organizations by the level of their financial condition
    This group of indicators includes profitability of sales and the rate of profit that characterize according to the share of profits from sales and net profit in the organization's revenue
  18. Investment attractiveness of service enterprises
    High profitability Investments due to work in narrow markets and a large rate of profit is characteristic of industries such as information consulting and audit services All the benefits of small
  19. Credit policy of the enterprise: transition to systemic control
    The maximum size of the discount is determined, taking into account a certain stock of strength in the form of an additional rate of profit. Maximum discount size P bases - C - P bases - C q
  20. Information base for analyzing the financial results of the enterprise
    This group of indicators include the national income of net income. Middle-wide norms of profits arrived average rates of banking interest rates for incremental inflation data. Refinancing rate

 

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