Profit - is the difference between income and expenses from operating and financing activities of a business entity.This indicator reflects the efficiency factor of entrepreneur activities and characterizes the excess of revenue over expenses.
Depending on the method of calculation and distribution of isolated areas such types: the balance (gross) profit, operating profit, and after taxation and from ordinary activities.
Gross profit is calculated as the difference between net revenues and cost of sales.In the cost includes, in addition to production costs, resource payments and taxes at the local level.Thus, the sum of the balance sheet profit reduced by these payments.
Operating profit - a balance sheet profit, which is adjusted to the respective operating income and expenses, and is an indicator of the effectiveness of the existence of any business entity.Also, the figure shows the success of the production activities of the company without the influence of external parameters.
Profit from ordinary activities shows operating, adjusted for the difference of financial income and expenses.This indicator is the value at which the tax is charged directly.
Finance income includes income from investments in other companies, dividends, loan interest, revenue from the effects of currency and other.The financial costs are taken into account: the payment of interest on loan capital;loss obtained by markdown financial investments, fixed assets, as well as expenses that are not related to the operating activities of the enterprise.
net profit - is the one that postupat at the disposal of a business entity after tax.The resulting amount the company uses for private purposes in two ways:
- the accumulation fund - the development of production, investment and other business entities create a reserve fund;
- consumption fund - the payment of interest to shareholders and material rewards employees for performance, and any charity.
profits of an enterprise - this is a positive result of the activity of a business entity, resulting from operating activities, and is formed by these sources:
- at the expense of sales - reflects the difference between the proceeds from the supply of VAT and the total cost of production;
- from the sale of assets - calculated as the difference between the sale price and the net book value of the sold object;
- due to non-operating -income received from the joint venture entities, interest on shares, fines debentures.
banking income - the difference between interest earned by the bank for the money given to them, and the interest which he pays the money he received for the net costs of its activities.
With banks concentrated the bulk of credit resources of any country.These financial institutions to conduct banking operations in a wide range, as well as providing financial services to businesses and individuals.
All banking institutions are classified by the following features:
- ownership - equity, public, mixed;
- types of work - universal and specialized (eg, investment, trade, mortgage, etc.);
- territorial principle - national and regional.
Thus, the profit - this is the main goal of the company to maximize its organized or joined various companies.
