profit - this is one of the major totals of all activities of the enterprise in the financial and economic sphere, which is defined as the difference of income and expenses.This is a fairly common definition.
For the most complete assessment of performance, calculated several types of income:
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book;
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gross (banking);
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net economic;
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margin;
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nominal;
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real;
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retained;
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capitalized;
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normal.
Our task to understand what the book profit of the company and how it is calculated.
To visualize this figure as a formula: PD = PR + at + air defense where
- BP - balance sheet profit;
- OL - profit or loss derived from the sale of all production companies, the services rendered;
- At - a gain or loss resulting from the implementation of the company's own property;
- air defense - the profit or loss resulting from the operations of non-operating (fines, penalties, interest, losses due to natural disasters, and so forth.).
Consequently, the balance sheet profit - a measure which is calculated as the aggregate of all profits and losses of the organization or the company as a result of the implementation of its products and services, and the actions of non-implementation.
It is a source of replenishment of the regional budgets of all levels, asof those profits paid taxes and other mandatory payments.
balance sheet profit - is the foundation for successful economic development of the enterprise, because, after listing all the compulsory payments and taxes is used for forming:
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accumulation fund (it is through these funds is a scientific, social and technical development of the company);
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consumption fund (the source for the provision of material assistance to veterans of labor payments, payment vouchers, maintenance clinics, transport allowances, etc.);
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Fund dividend, which is formed based on the decision of the meeting of shareholders.
We see how important earnings.Therefore, the correct value for calculating it is difficult to overestimate.To this end, in practice, the following earnings of the enterprise:
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Gross, which is calculated to determine the size of taxation.
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Gain on sale (the difference between the amount of funds received from the sale of products and spent on its production and sales).
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profit resulting from financial activities, and non-operating company.
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balance sheet profit - this is the basis for calculating all the other indicators.
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taxable.
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Net - is the remainder of the book profit after listing all taxes and fees.She has been the company's management may dispose of their own.
difficult, of course, very briefly talk about such an important indicator of the performance of the enterprise.But we try to draw some conclusions.
profit - this is not the entire income of the whole enterprise, and that it "refined" part of which excluded all costs.In other words, it is a residual figure, which represents the difference of total revenues and total costs of the enterprise.
balance sheet profit - this is not a guaranteed result, but the result of a professional, skillful management of the enterprise or any other business.Because unskilled, ill-conceived actions, as well as a variety of objective reasons can lose heavily and did not get the expected profit fully or partially.
In market terms, this figure is of great importance.To increase it any commodity producer is forced to increase the volume of output, while reducing the cost of its production.
Net income for the purpose of economic growth and improvement of enterprise competitiveness is increasingly used for investment and innovation.
