main challenge facing any business entity is profit.Financial result, calculated for the period based on the results of the company directly depends on the company's own capital.Profitability of a business entity speaks about its efficiency.The increase in the income contributes to the establishment of a base for the expansion of production, material incentives for employees and for self-financing.In connection with the transition of the national economy to market conditions, increased value of the index, which reflects the value of the financial result.
Profit is the positive result of the organization.A negative value indicates the receipt of income loss.The formula for calculating the profit includes the difference between the two indicators - revenue from the sale of goods (services, works), and expenses incurred in the course of the organization.In order to improve the efficiency of a business entity, it is necessary to determine the reserves, which would increase the volume of production and its sales, reduce costs, and as a result get the revenue growth.
for sound management decisions and strategy development of the company generate the planned profit calculation.From the correct definition of this indicator will depend on the success of the work entity.Planned profit calculation must be justified in terms of economic performance.This will properly allocate investment to determine the growth of its assets, and to create effective systems of organization and motivation of the staff.Reliable determination of the planned target value of the financial result is of great importance for the economy of the whole country.
Planned profit calculation can be made using the method of direct calculation.This method finds application in the case when the product range is small.The calculation of earnings, the formula for which is the difference quantities such as the amount of revenue resulting from the sale of products at reasonable prices, and the total cost of these items, produce simple enough.However, its use in a large range of goods is quite time-consuming and does not allow to determine the influence of various factors on the growth of income.Therefore, the profit planning when it is produced mainly by an analytical method.This method of determining the financial result involves the definition of income from the release of each type of product.
To calculate earnings using the analytical method determines the profitability of the base, which is the quotient of the income for the period in the amount of cost for the same time on the goods that are comparable;calculate the volume of the upcoming production, based on the costs of the reporting period and produce a certain profit, taking into account the profitability of the base;analyzed the dependence of the target profit on various factors of production (production costs, quality, range, etc.).
practice finds its application and combined method for calculating profit when the determination of the financial result of the planned index components are used the first two methods.
current stage of development of economic optimal requires a reliable calculation of the amount of income of the enterprise.In order to accurately predict the maximum profit, it is necessary to use different ways to define it.In addition to these, there are also techniques of financial analysis, which allow strategic and operational planning.
