For each business entity the formationprofit is a very important process. After all, from the rational use of revenue depends on the amount of income received by the owner of the company from the implementation of all activities.
The formation of profit begins with the salegoods or performance of work, the provision of services. The money received for the sale of the main product is revenue. When the proceeds from the proceeds are deducted from the costs that were incurred in the manufacture of the goods, the same profit remains. Any manager seeks to maximize this indicator. To do this, with the help of various tools, work is carried out with three main factors that directly affect the company's income. These include the value of the established price, the volume of sales and the level of costs for the manufacture of goods.
If we talk about the increase in sales, then inIn this case, the work of the advertising department is conducted, the demand in the market of these goods is studied, adequate competition is welcomed. A huge role in the implementation mechanism is played by advertising, it is not worth saving on advertising, because it depends on your personal income and the reputation of the company. The cost of production is considered to be the main pricing factor, and therefore the company constantly works to reduce it. For this, it is possible to introduce programs for the rational use of raw materials and materials, to purchase new more profitable equipment and technologies, to stimulate employees in order to increase productivity.
Of course, the mechanism for generating profits does not depend ononly from two criteria. In fact, any operations of the enterprise that bring either income or expense are taken into account. The most indicative is the book profit, since it includes revenues and expenses from non-operating activities. That is, amounts added to the account of the organization from transactions with securities, leases of other buildings that are not used temporarily are added, and various kinds of losses from outstanding debts, idle equipment and other things are deducted.
Often, in addition to the main activitiesThe enterprise has income from auxiliary works. In this regard, there was such a thing as gross profit, that is, the income that the company receives from all activities. In this case, the profit or loss from conducting all operations with the property of the firm, its NMA and fixed assets is taken into account.
No owner of the enterprise can bypassside government agencies, because for the implementation of their own activities, it is customary to pay taxes to the budget. Income refers to the taxable criterion. That is why, after receiving gross profit, it is reduced by the amount of tax payments. This is how the net profit is generated, that is, the amount of money that remains at the disposal of the enterprise.
But that's not all.After all, every organization for the insurance of its own activities creates various funds designed to help in unforeseen situations or improve the lives of employees of the firm. Thus, the formation of profit includes deductions to decentralized funds, for example, a reserve fund, a social development fund, as well as dividend payments to shareholders. And only after that remains that part, which is called unused profit. In some cases, instead of the expected income, there is a shortage of cash, that is, an uncovered loss. Then you can raise the question of the expediency of the enterprise.
The formation of profit should be conducted in such a way,in order to cover all the company's expenses in a sufficient amount, there were no problems with deductions to the budget and off-budget funds, and there was always unused profit.
