Dynamics and structure of profit from product sales. Analysis of the composition, structure, dynamics of profit and factorial analysis of profit from product sales. Analysis of the level of average selling prices

Analysis of the proceeds (income) of the enterprise from the main activity

Abstract by Vladimir Nefediev

Vladimir State University

Department of Management

1999

Analysis of the company's revenue from the sale of products, works and services

The bulk of the company's profits come from the sale of products and services. In the process of analysis, the dynamics, the implementation of the profit plan from the sale of products are studied and the factors of change in its amount are determined.

The profit from the sale of products as a whole for the enterprise depends on four factors of the first level of subordination:

sales volume (VRP);

its structure (UDi);

prime cost (Сi);

the level of average selling prices (Ci).

The volume of sales of products can have a positive and negative impact on the amount of profit. An increase in sales of cost-effective products leads to a proportional increase in profits. If the product is unprofitable, then with an increase in the volume of sales, a decrease in the amount of profit occurs.

Structure marketable products can have both a positive and a negative impact on the amount of profit. If the share of more profitable types of products in the total volume of its sales increases, then the amount of profit will increase, and vice versa, with an increase in the share of low-profit or unprofitable products, the total amount of profit will decrease.

The cost of production and profit are inversely proportional: a decrease in cost leads to a corresponding increase in the amount of profit and vice versa.

The change in the level of average selling prices and the amount of profit are directly proportional: with an increase in the price level, the amount of profit increases and vice versa.

The calculation of the influence of these factors on the amount of profit can be performed by the method of chain substitutions, using the data given in Table. one.

The plan for the amount of profit from the sale of products in the reporting year was overfulfilled by 1396 million rubles (19296-17900), or by 7.8%.

If we compare the amount of profit planned and conditional, calculated on the basis of the actual volume and range of products, but at planned prices and the planned cost of production, we find out how much it has changed due to the volume and structure of products sold:

D P (vrp, beats) \u003d 18278 - 17900 \u003d +378 million rubles.

Table 1. Initial data for factor analysis of profit from product sales, million rubles

Index	Plan	Plan recalculated for actual sales volume	Fact
Revenue from sales of products excluding VAT, excise tax and other deductions from revenue (VR)	95250	96600	99935
Total cost of goods sold (PV)	77350	78322	80639
Profit from sales of products (P)	17900	18278	192%

To find the impact of only sales volume, it is necessary to multiply the planned profit by the percentage of overfulfillment (underfulfillment) of the plan for the sale of products in the estimate at the planned cost, or in conditional terms (157,600 tubes: 159,000 tubes * 100–100 = -0.88%) and the result divided by 100:

D Pvrp \u003d 17900 * (-0.88%) / 100 \u003d -158 million rubles.

Then you can determine the influence of the structural factor (subtract the second from the first result):

D Pud \u003d 378 - (-158) \u003d + 536 million rubles.

The effect of a change in the total cost on the amount of profit is established by comparing the actual amount of costs with the planned amount, recalculated for the actual sales volume:

D Ps \u003d 78322 - 80639 \u003d -2317 million rubles.

The change in the amount of profit due to selling prices for products is established by comparing the actual revenue with the conditional revenue that the company would receive for the actual volume of sales of products at planned prices:

D Pc \u003d 99935 - 96600 \u003d + 3335 million rubles.

The same results can also be obtained by chain substitution, successively replacing the planned value of each factor with the actual value (Table 2).

First you need to find the amount of profit with the actual sales volume and the target value of other factors. To do this, calculate the percentage of the implementation of the plan for the sale of products, and then adjust the planned amount of profit by this percentage.

The implementation of the implementation plan is calculated by comparing the actual volume of sales with the planned one in kind (if the products are homogeneous), conditionally natural (in this example thousands of conditional cans) and in value terms (if the products are heterogeneous in composition), for which it is desirable to use the basic (planned) level of the cost of individual products, since the cost is less affected by the structural factor than revenue. At this enterprise, the implementation of the implementation plan is:

S (VRPfi) 157600

%RP = ______________ = __________ * 100 = 99.12%

S (VRPpli) 159000

If the value of other factors had not changed, the amount of profit would have decreased by 0.88% and amounted to 17,742 million rubles (17,900 * 99.12% / 100).

Then you should determine the amount of profit with the actual volume and structure of products sold, but with the planned cost and planned prices. To do this, it is necessary to subtract the conditional amount of costs from the conditional revenue:

S (VRPfi * Cpli) - S (VRPfi * Spli).

Profit under such conditions will amount to 18278 million rubles. (96600--78322).

It is also necessary to calculate how much profit the enterprise could receive with the actual sales volume, structure and prices, but with the planned cost of production. To do this, subtract the notional amount of costs from the actual amount of revenue:

S (VRPfi * Tsfi) - S (VRPfi * Spli).

The amount of profit in this case get 21613 million rubles. (99935-78322).

According to Table. 2 it is possible to establish how the amount of profit has changed due to each factor.

Table 2. Calculation of the influence of factors of the first level on the change in the amount of profit from the sale of products

Index	Terms of payment	Calculation procedure	Amount of profit, million rubles
volume of sales	commodity structure	price	cost price
Plan	Plan	Plan	Plan	Plan	VRpl - PSpl	17900
Condition1	Fact	Plan	Plan	Plan	Ppl * Krp	17742
Condition2	Fact	Fact	Plan	Plan	Vrusl – Psusl	18278
UslZ	Fact	Fact	Fact	Plan	VRF - Psusl	21613
Fact	Fact	Fact	Fact	Fact	VRf - PSf	19296

Change in the amount of profit due to:

sales volume

D Pvrp \u003d Pusl1 - Ppl \u003d 17742 - 17900 \u003d -158 million rubles;

commodity structure

D Pstr \u003d Pusl2 - Pusl1 \u003d 18278 - 17742 \u003d +536 million rubles;

average selling prices

D Ptsen \u003d PuslZ - Pusl2 \u003d 21613 - 18278 \u003d +3335 million rubles;

cost of goods sold

D Ps \u003d Pf-Pusl3 \u003d 19296 - 21613 \u003d -2317 million rubles.

Total +1396 million rubles

The results of the calculations show that the profit plan was overfulfilled mainly due to an increase in average selling prices. The change in the structure of marketable products also contributed to an increase in the amount of profit by 536 million rubles, since the share of highly profitable types of products in the total volume of sales increased. In connection with the increase in the cost of production, the amount of profit decreased by 2317 million rubles, and due to a decrease in sales - by 158 million rubles.

The influence of the structural factor on the change in the amount of profit (Table 3) can be calculated using the method of absolute differences:

(UDfi - UDpli) * P1pl

D Pudi = S (_________________________________) * VRPgen.f

where P1pl, - the amount of profit per unit of production;

VRPtot.f - the actual total volume of products sold in nominal terms;

UDi is the share of the i-th type of product in the total sales volume, %.

Table 3. Calculation of the impact of the structure of marketable products on the amount of profit from its sale

Product type	Volume implementation in conditionally natural measurement, tuba	Commodity product structure, %	Planned profit per 1 tube, thousand rubles	Change profit on average per 1 tube, thousand rubles
plan	fact	plan	fact	+,–
	57000 56000 27000 19000	48500 53000 30500 25600	35,85 35,22 16,98 11,95	30,77 33,63 19,35 16,25	–5,08 –1,59 +2,37 +4,30	100 100 130 162,6	–5,08 –1,59 3,08 6,99
Total	159000	157600	100,00	100,00		112,58	3,40

Due to the increase specific gravity products C and D, which have a higher level of profit per unit of production, the average value of the latter increased by 3.4 thousand rubles, and the amount of profit - by 536 million rubles. (3.4 thousand rubles * 157,500 tubes), which corresponds to previous calculations.

Analysis of the level of average selling prices

The average selling price of a unit of production is calculated by dividing the proceeds from the sale of the relevant product by the volume of its sales. The following factors influence the change in its level: the quality of products sold, sales markets, market conditions, inflationary processes.

The quality of commercial products is one of the main factors on which the level of the average selling price depends. For more high quality products are priced higher and vice versa.

Change in the average price level of a product due to its quality ( D Tskach) can be defined as follows:

(Cn - Cp) * VRPn

D Tskach = __________________________

VRPtotal

where Tsn and Tsp - respectively the price of a product of new and former quality;

VRPn - sales volume of new quality products;

VRPtotal - the total volume of products sold of the 1st type for the reporting period.

The calculation of the influence of product grade on the change in the average price can be performed in two ways.

The first one is based on the principle of chain substitutions: the amount of revenue for the total volume of actually sold products is compared with its actual and planned varietal composition (Table 4). If the resulting difference is divided by the total number of actually sold products, we find out how the average price due to its quality.

This calculation can be represented as a formula

VRusl1 = S (VRPgen.f * Udfi) * Cipl

Vrusl2 = S (VRPgen.f * Udpli) * Cycle

VRusl1 – VRUSL2 22531875 – 22417500

D C \u003d _________________________ \u003d _____________________________ \u003d +3.75 thousand rubles.

VRPgen.f 30500

The second method of calculation is based on the reception of absolute differences: the deviation of the actual share from the planned one for each variety is multiplied by the planned price of a unit of production of the corresponding variety, the results are summarized and divided by 100:

S (UDfi - UDpli) * Cycle (+5 * 750) + (-5 * 675)

D C \u003d __________________________________ \u003d ______________________________ \u003d +3.75 rubles.

100 100

The data obtained indicate that due to the increase in the share of products of grade I and the reduction of grade II, the proceeds from its sale increased by 114,375 thousand rubles. (22 531 875-22 417 500), and the average price of 1 tube - by 3.75 thousand rubles.

Table 4. Calculation of the influence of product quality C on its average selling price

Product grade	Price per tube, thousand rubles	Sales volume, tubes	Specific weight of varieties, %	Actual sales volume with planned grade, tubes	Sales revenue, thousand rubles
plan	fact	plan	fact	+,–	With the actual grade	With planned grade
	750	21600	25925				24400	19443750	18300000
	675	5400	4575			–5	6100	3088125	4117500
Total		27000	30500	100	100		30500	22531875	22417500

The same method is used to calculate the change in the average selling price depending on the sales markets for products (Table 5).

Table 5. Influence of product sales markets on the change in the average unit price for product C

Markets	Tube price. thousand roubles.	Volume sales, tuba	Implementation Structure, %	Change in the average price thous.
plan	fact	plan	fact	+,–
State order	670	16200	16775			–5	–33,5
At negotiated prices	750	8100	10675				37,5
Other	730	2700	3050
Total		27000	30500	100	100		4,0

Due to changing markets for products average level the price of 1 tube increased by 4 thousand rubles, and the amount of profit - by 122 million rubles. (4 thousand rubles * 30500 tubes).

If during the year there was a change in selling prices for products compared to the planned ones due to inflation, then the price change for each type of product is multiplied by the volume of its sales at new prices and divided by the total number of products sold for the reporting period.

In conclusion, the results of the analysis for each type of product are summarized (Table 6).

Table 6. Factors of change in average selling prices

FACTOR	Change in the average selling price, thousand rubles

Product quality	45,0	–5,0	3,75	5,20
Markets	–40,0	–3,3	4,00	8,30
Price increase due to inflation	15,0	18,3	27,25	16,50
Total		10,0	35,00	30,00

Analysis of the structure of consumers of goods

When considering the main characteristics of all consumers of the products of the industry to which the enterprise under study belongs, it can be noted that consumers are quite heterogeneous, so enterprises can focus on certain consumers, depending on the development strategy.

Logically, the enterprise should allocate (with other equal conditions) consumers whose "trading power" is the smallest, growth and growth potential are greatest, satisfaction of needs is most relevant to the field of activity of the enterprise, and management costs combined with satisfaction of needs are the lowest. Of course, it is not possible to combine all these requirements, as they can simply be mutually exclusive: minimizing customer power most often does not coincide with a decrease in the cost of supply or with opportunities for growth.

An analysis of each of the four fundamental characteristics will determine the strategy followed by the enterprise and make a judgment about its activities.

Analysis of the "power" of the clientele

An accurate assessment of the "trading power" of the consumers of the enterprise is carried out in accordance with the positions that we described above in the course of researching the consumers of the industry. The main criteria are the characteristics of the supplied products (differentiated or not, the level of product quality from the point of view of the clientele, the presence or absence of transfer prices), the relative importance of the supplied products in relation to consumer purchases, their concentration or dispersal, the level of profitability, the level of awareness and commitment of consumers to initial integration.

Consumer Growth Analysis

The growth of consumers of products of enterprises can be assessed taking into account the development of: industry; strategic areas of activity of the enterprise under study; enterprise market level.

Analysis of the process of adapting the specifics of the enterprise to the needs of consumers

Competition analysis allows you to identify the strengths and weaknesses of the company being valued in relation to its competitors. An in-depth analysis of the clientele of consumers of the industry's products should make it possible to establish the specificity of the purchases of the main customers in terms of quality, supplies, etc. The convergence of the two analyzes will make it possible to diagnose the level of adaptation of the specific profile of the enterprise to the needs of the clientele. It is obvious that a universal equipment enterprise can focus its efforts on those customers who buy differentiated products, and not on those who are satisfied with standard products.

Analysis of the cost of managing consumers that the enterprise is focused on

The cost of such management can vary significantly depending on the structure of consumers. Operating costs vary depending on the clientele, the level of standardization and specificity of the requested products, the regularity of orders, the volume of orders, the cost of transport, changes in distribution channels.

Financial costs may vary depending on the terms of the loan provided (conditions should be assessed taking into account the possible re-financing of the enterprise), on the punctuality of payment by consumers of their obligations. A correct assessment of these financial costs can be made by means of a financial analysis of client enterprises.

Methods linear programming

Linear programming methods are used to solve many extreme problems that are often dealt with in economics. The solution of such problems is reduced to finding the extreme values (maximum and minimum) of some functions of variables.

Linear programming is based on solving a system of linear equations (with transformation into equations and inequalities), when the dependence between the studied phenomena is strictly functional. It is characterized by a mathematical expression of variables, a certain order, a sequence of calculations (algorithm), and logical analysis. It can be applied only in those cases when the studied variables and factors have mathematical certainty and quantitative limitations, when as a result of a known sequence of calculations, the factors are interchangeable, when the logic in the calculations, mathematical logic are combined with a logically justified understanding of the essence of the phenomenon under study.

With the help of this method in industrial production, for example, the optimal overall performance of machines, units, production lines(with a given range of products and other given values), the problem of rational cutting of materials (with an optimal yield of blanks) is solved. AT agriculture it is used to determine the minimum cost of feed rations for a given amount of feed (by type and nutrient content). The problem of mixtures can also find application in foundry production (the composition of a metallurgical charge). The same method solves the transport problem, the problem of rational attachment of consumer enterprises to manufacturing enterprises.

All economic tasks, solved using linear programming, differ in alternative solutions and certain limiting conditions. To solve such a problem means to choose the best, optimal one from all feasible (alternative) options. The importance and value of using the linear programming method in economics lies in the fact that the optimal option is selected from a very significant number of alternative options. Using other methods to solve such problems is almost impossible.

Bibliography

Bakanov, Mikhail Ivanovich, Sheremet, Anatoly Danilovich. Theory economic analysis: Proc. for students ekon.spec.-4th ed. , additional and revised - M .: Finance and statistics, 1997.-416 p.: ill.

Borisov, Evgeny Filippovich. Economic theory: [Textbook for university students in the direction and special. "Jurisprudence"].- M.: Jurist, 1997.-568 p.

Richard, Jacques. Audit and analysis of the economic activity of the enterprise / Translated from fr., ed. L.P. White. - M.: Audit, 1997. - 376 p.: ill.

Savitskaya, Glafira Vikentievna. Analysis economic activity enterprises: Proc. allowance for university students, obuch. by economy specialist. and directions. - 2nd ed., revised, additional - M.; Minsk: IP "Ekoperspektiva", 1998. - 498 p.: ill.

Introduction …………………………………………………………………………….

Chapter 1. Theoretical basis profit analysis

1.1. Profit as a financial result: concept, order of formation….

1.2. Analysis Method financial results ………………………………..

Chapter 2

2.1. Organizational, economic and financial characteristics

organizations …………………………………………………………………………...

2.2. Analysis of the formation and dynamics of profit from sales

livestock products ……………………………………………………….

Chapter 3 Ways to increase profits from sales in the SEC "Babyninskoe" of the Babyninsky district of the Kaluga region

3.1. Reserves for increasing the amount of profit (loss reduction) …………………

3.2. Estimation of financial safety margin ………………………………………

Conclusions and offers …………………………………………………………...

List of used literature …………………………………………….

Introduction

At the present stage of development, enterprises are allowed to choose their own assessment methods production stocks and methods for calculating the cost of products, works and services, develop an accounting policy, determine specific methods, forms and techniques for maintaining and organizing accounting. In other words, currently only general rules accounting, and their concretization and implementation mechanism are developed in each organization, independently based on the conditions of its activity

In conditions market economy the basis of economic development is profit, the most important indicator of the efficiency of the enterprise, the sources of its vital activity. Profit growth creates financial basis to carry out expanded reproduction of the enterprise and meet social and material needs founders and employees. At the expense of profit, the obligations of the enterprise to the budget, banks, and other organizations are fulfilled. AT modern conditions summary indicator. characterizing the financial result of the organization's activities - gross (balance sheet) profit or loss. In turn, it is the methods chosen by the enterprise that help it to obtain certain financial indicators.

The above served as the choice for the research topic. In accordance with the relevance, the purpose of the course work is to analyze the financial results from the sale of agricultural products, as well as to find ways to increase them.

To achieve this goal, the following tasks are set and solved:

1. Explore theoretical aspects research problems;

2. Consider the organizational, economic and financial characteristics of the enterprise;

3. Analyze state of the art the level of financial results from the sale of livestock products in SEC "Babyninskoye";

4. Determine the reserves for increasing financial results from the sale of livestock products on the farm.

The subject of the study is the financial performance. The object is the main components of the financial results of the enterprise, namely: balance sheet profit (loss) and net profit, including realizable, as well as factors affecting its formation.

The subject of the study was the SPK "Babyninskoe".

The sources of information for the study were: special literature on the problem under study, primary and summary documents of the enterprise for the period from 2004 to 2006.

In the process of writing the work, the following methods were used scientific research: comparison method, monographic, economic-statistical, calculation-constructive, etc.

Course work set out on __ pages of printed text, contains __ tables, 1 appendix. The work used 19 literary sources.

Chapter 1. Theoretical foundations of the analysis of profit from sales

1.1. Profit as a financial result: concept, formation procedure

The financial results of the enterprise are characterized by the amount of profit received and the level of profitability. Profit, in turn, is received from the sale of products as well as from other activities (participation in inter-farm cooperation, leasing land and fixed assets, income from securities, etc.). In the economic literature, there are different approaches to the definition of the concept of profit.

So, according to Savitskaya VG, profit is a part of net income. created in the process of production and implemented in the sphere of circulation. which is directly received by enterprises and only after the sale of products does net income take the form of profit. On the other hand, in accordance with Tax Code Profit is the income received minus the cost of production. Samsonov N.F. believes that profit is the monetary expression of the main part of the cash savings created by enterprises of any form of ownership. According to A.D. Sheremet: profit is part of the value of the surplus product that remains on the farm, it is the realized part of net income.

In general, all points of view coincide, and if we briefly formulate a definition, then we can assume that profit is the difference between total income and total economic and costs.

Profit is an indicator that most fully reflects the efficiency of production, the volume and quality of manufactured products, the state of labor productivity, and the level of cost. The growth of profit determines the growth of the potential of the enterprise, increases the degree of its business activity. Profit determines the share of income of founders and owners, the amount of dividends and other income. Profit also determines the profitability of own and borrowed funds, fixed assets, all advanced capital and each share. Characterizing the profitability of investments in the assets of a given enterprise, profit is the best measure of the financial health of an enterprise.

At the expense of profits, measures are financed for the scientific, technical and socio-economic development of enterprises, an increase in the wage fund of their employees. Profit is also the most important source of budget revenues (federal, republican, local) and repayment of the organization's debt obligations to banks, other creditors and investors. Thus, profit indicators are the most important in the performance evaluation system and business qualities enterprise, the degree of its reliability and financial well-being. as a partner.

Quantitatively, profit is the difference between revenue (after payment of value added tax, excise tax and other deductions from revenue to budget and off-budget funds) and total cost of goods sold. This means that the more an enterprise sells profitable products, the more profit it receives, the better its financial condition.

In order to correctly analyze profit, it is necessary to reveal the mechanism of its formation, to determine the share of each factor of its growth or decrease, for this purpose the following profit indicators are used in the analysis:

Balance sheet profit (loss)

Profit (loss) from the sale of products (works, services)

Profit (loss) from other sales

Financial results from non-operating operations

Taxable income

Net profit.

Balance sheet profit includes financial results from the sale of products, works and services, from other operating activities, interest received and paid, income and expenses from non-sales operations, as well as extraordinary income and expenses.

Profit (loss) from the sale of products (works, services) is determined as the difference between the proceeds from the sale of these products (works, services) in current prices without value added tax and excises, export duties and other deductions provided for by the legislation of the Russian Federation, and the costs of its production and distribution. Profit from the sale of products - the main part of the gross profit.

Profit (loss) from other sales includes: profit (loss) from the sale of inventory items, profit (loss) from the sale of fixed assets and intangible assets, profit (loss) from the sale of household products, etc.

Financial results from non-operating transactions include:

Penalties and fines received and paid

Losses from write-off of receivables

Losses from natural disasters

Profit (loss) of previous years

Exchange differences for operations in foreign currency, etc.

Taxable profit is the difference between net income and the amount of profit subject to income tax at special rates, as well as the amount of income tax credits in accordance with tax legislation, which changes from time to time

Net profit is the profit that remains at the disposal of the enterprise after paying all taxes, economic sanctions and contributions to charitable foundations. Net profit is directed to industrial development, social development, material incentives for employees, the creation of a reserve (insurance) fund, the payment to the budget of economic sanctions related to the violation of the current legislation by the enterprise, for charitable and other purposes.

1.2. Methodology for analyzing financial results

The financial results of the organization's activities are characterized by the amount of profit received and the level of profitability. Organizations receive profit mainly from the sale of products, as well as other activities (participation in inter-farm cooperation, leasing land and fixed assets, income from securities, etc.).

2.2 Analysis of the composition, structure, dynamics of profit and factor analysis profit from product sales

We will analyze the composition, structure and dynamics of profit based on the data of Form No. 2 “Profit and Loss Statement”. "Profit and Loss Statement" is given in applications B-E. Analysis of the composition, structure and dynamics of profit in OAO Neftekamskshina for 2006-2009. is given in Appendix G.

From the calculations in Appendix G, the following conclusions can be drawn:

Gross profit increased by 16,753 thousand rubles in 2007. compared to 2006 due to an increase in sales revenue and decreased by 33,821 thousand rubles in 2008. compared to 2007 In 2009 compared to 2008 it also decreased by 116,744 thousand rubles due to a decrease in revenue and an increase in the cost of goods sold;

Profit (loss) from sales increased by 82,924 thousand rubles in 2007. compared to 2006 due to the increase in gross profit and decreased in 2008 compared to 2007, as well as in 2009. compared to 2008 by 33,821 thousand rubles and 116,744 thousand rubles, respectively, due to a decrease in gross profit;

Profit (loss) before tax increased by 116,615 thousand rubles in 2007. compared to 2006 due to the increase in interest receivable, income from participation in other organizations, also increased in 2009. compared to 2008 by 69,153 thousand rubles due to an increase in interest receivable, other income, income from participation in other organizations and decreased by 256,563 thousand rubles in 2008 compared to 2007. by reducing interest receivable and other income;

Net profit (loss) increased by 5289 thousand rubles in 2007. compared to 2006 due to the reduction of sanctions and other obligatory payments, as well as the reduction of the current income tax and increased by 88,967 thousand rubles in 2009. compared to 2008 due to an increase in profit (loss) before tax and decreased in 2008. compared to 2007 by 148,881 thousand rubles due to an increase in sanctions and other obligatory payments.

In order to identify forecast growth reserves and determine the factors influencing the formation of profit from the sale of products at OAO Neftekamskshina, we will carry out its factor analysis based on the information contained in Form No. 2 “Profit and Loss Statement” for 2006-2009. Consider analytical table 1.

Table 1 - Analytical table for 2006-2007

Indicators	unit of measurement	previous year		According to the report
1	2	3	4	5
	thousand roubles.	4899353	5111222	5781062
Selling expenses	thousand roubles.	66171	66180	–
Total costs	thousand roubles.	4965524	517702	5781062
Revenue from the sale of goods	thousand roubles.	5425997	5712561	6324459
Profit (loss) from sales	thousand roubles.	460473	535159	543397

From the above data, it can be seen that the company successfully completed the task in the previous year in terms of profit from product sales. The company received an excess profit in the amount of 82,924 thousand rubles (543,397 thousand rubles - 460,473 thousand rubles). This deviation is the result of the interaction of the following factors:

Changes business expenses;

Changes in selling prices;

To find the values of cost factors, one should compare the cost of goods sold, commercial expenses according to the report and according to the plan, in terms of actually sold products.

Comparisons show that the cost for the analyzed period increased by 669,840 thousand rubles, and commercial expenses decreased by 66,180 thousand rubles. The cost impact can be assessed as a negative impact, and commercial expenses as a positive one. The total impact on profit from the sale of products of cost factors is 603,660 thousand rubles, which leads to a decrease in profit by this amount.

The impact of prices on profits can be defined as the difference between the actual sales proceeds without indirect taxes and the planned proceeds recalculated for actually sold products.

The growth in revenue shows that in the reporting period there was an increase in prices, which allowed to increase revenue, and, consequently, profit by 611,898 thousand rubles.

Thus, the actual quantity of sold products turned out to be higher than planned by 1.05 points. Accordingly, the sales profit increased compared to the previous year by 23,024 thousand rubles due to the q factor.

The impact on profit of shifts in the structure of sales can be calculated in various ways. The most common among them are:

balance method;

The method of sequential isolation of factors.

The balance calculation method is based on the identity between the total deviation actual profit from the planned and the sum of the values of the previous four factors. Hence, the deviation of profit caused by a change in the structure of the range of products sold will be equal to the difference between the total deviation and the sum of the values of all other factors.

The method of successive isolation of factors in determining the impact of structural shifts is based primarily on identifying profit deviations due to two factors:

Quantity of products sold;

Implementation structures.

If we compare the amount of profit planned and conditional, calculated on the basis of the actual volume and range of products, but at planned prices and the planned cost of production, we can determine by what amount it has changed due to the quantity and structure of products sold.

The results of the factorial analysis of profit from the sale of products at OAO Neftekamskshina show that the excess profit in the reporting period in the amount of 82,924 thousand rubles was obtained primarily due to price growth, which made it possible to increase profit by 611,898 thousand rubles. In addition, the growth in the number of products sold, structural changes and a decrease in selling expenses by 23,024 thousand rubles, 51,662 thousand rubles and 66,180 thousand rubles, respectively, had a positive impact. In general, positive factors increased profit by 752,764 thousand rubles. At the same time, negative factors reduced the possible profit from the sale of products by 669,840 thousand rubles, namely, an increase in the cost of production. The value of 669,840 thousand rubles is a reserve for the growth of profit from the sale of products, which can be achieved by minimizing the effect of cost factors.

Table 2 - Analytical table for 2007-2008

Indicators	unit of measurement	previous year	According to the plan for actually sold products	Reporting year
1	2	3	4	5
Cost of goods sold	thousand roubles.	5781062	5992931	6899657
Total costs	thousand roubles.	5781062	5992931	6899657
Revenue from the sale of goods	thousand roubles.	6324459	6611023	7409233
Profit (loss) from sales	thousand roubles.	543397	618092	509576

From the above data, it can be seen that the company did not fulfill the task in the previous year in terms of profit from product sales. The enterprise received a loss in the amount of 33,821 thousand rubles (509,576 thousand rubles - 543,397 thousand rubles). This deviation is the result of the interaction of the following factors:

Changes in the number of products sold;

Changes in the cost of goods sold;

Changes in selling prices;

Changes in the structure of products sold.

Comparisons show that the cost for the analyzed period increased by 906,726 thousand rubles. The impact of the cost can be assessed as a negative impact, which leads to a decrease in profit by this amount.

The growth in revenue shows that in the reporting period there was an increase in prices, which allowed to increase revenue, and, consequently, profit by 798,210 thousand rubles.

In order to identify the impact of changes in the quantity of products sold on profit, it is necessary to determine the relative changes in the volume of sales at planned prices. To do this, we use the index method. Index q is determined by the ratio of revenue in the previous year in terms of actually sold products to the revenue of the previous period.

Thus, the actual quantity of sold products turned out to be higher than planned by 1.05 points. Accordingly, the profit from sales increased compared to the previous year by 24,622 thousand rubles due to the q factor.

The results of the factorial analysis of profit from the sale of products at OAO Neftekamskshina show that the loss in the reporting period in the amount of 33,821 thousand rubles was obtained primarily due to an increase in cost by 906,726 thousand rubles. At the same time, a positive impact was exerted by an increase in prices, the quantity of products sold, structural shifts by 798,210 thousand rubles, 24,622 thousand rubles, 50,073 thousand rubles. respectively. In general, positive factors increased profit by 872,905 thousand rubles. The value is 906,726 thousand rubles. is a reserve for the growth of profit from the sale of products, which can be achieved by minimizing the effect of cost factors.

Table 3 - Analytical table for 2008-2009

Indicators	unit of measurement	previous year	According to the plan for actually sold products	Reporting year
1	2	3	4	5
Cost of goods sold	thousand roubles.	6899657	6543012	6486876
Total costs	thousand roubles.	6899657	6543012	6486876
Revenue from the sale of goods	thousand roubles.	7409233	7001401	6879708
Profit (loss) from sales	thousand roubles.	509576	458389	392832

From the above data, it can be seen that the company did not fulfill the task in the previous year in terms of profit from product sales. The enterprise received a loss in the amount of 116,744 thousand rubles (392,832 thousand rubles - 509,576 thousand rubles). This deviation is the result of the interaction of the following factors:

Changes in the number of products sold;

Changes in the cost of goods sold;

Changes in selling prices;

Changes in the structure of products sold.

To find the values of cost factors, one should compare the cost of goods sold in the previous year and in the reporting year in terms of actually sold products.

Comparisons show that the cost for the analyzed period decreased by 56,136 thousand rubles. The impact of the cost price can be assessed as a positive impact, which leads to an increase in profit by this amount.

The effect of prices on profits can be defined as the difference between the actual proceeds from the sale of products without indirect taxes and the planned proceeds recalculated for actually sold products.

The decline in revenue shows that in the reporting period there was a decrease in prices, which led to a decrease in revenue, and, consequently, profit by 121,693 thousand rubles.

Thus, the actual number of products sold turned out to be lower than planned by 0.94 points. Accordingly, the sales profit decreased compared to the previous year by 28,049 thousand rubles due to the q factor.

The results of the factor analysis of profit from the sale of products at OAO Neftekamskshina show that the loss in the reporting period in the amount of 116,744 thousand rubles was obtained primarily due to a decrease in prices, the number of products sold and structural changes by 121,693 thousand rubles, 28,049 thousand rubles. rubles and 23138 thousand rubles, respectively. In general, negative factors reduced the potential profit by 172,880 thousand rubles. The prime cost of 56,136 thousand rubles had a positive impact. In general, positive factors increased profit by 56,136 thousand rubles. The value is 172880 thousand rubles. is a reserve for the growth of profit from the sale of products, which can be achieved by minimizing the effect of cost factors.

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In the process of analyzing economic activity, the following profit indicators are used: balance sheet profit, profit from the sale of products, works and services, profit from other sales, financial results from non-sales operations, taxable profit, net profit.

balance sheet profit includes financial results from the sale of products, works and services, from other sales, income and expenses from non-sales operations

Taxable income - is the difference between book profit and the amount of profit taxed on income (according to securities and from equity participation in joint ventures), as well as the amount of benefits for income tax in accordance with tax legislation, which changes from time to time.

Net profit - this is the profit that remains at the disposal of the enterprise after paying all taxes, economic sanctions and contributions to charitable funds.

It is necessary to analyze the composition of balance sheet profit, its structure, dynamics and implementation of the plan for the reporting year. When studying the dynamics of profit, inflationary factors of changes in its amount should be taken into account. To do this, revenue is adjusted for the average weighted index of growth in prices for the company's products on average for the industry, and the costs of sold products are reduced by their growth as a result of an increase in prices for consumed resources over the analyzed period.

Operating regulations allow the following methods of profit regulation by a business entity.

1. Change in the cost boundaries for classifying property as fixed assets or as low-value and wearing items, which entails a change in the amount running costs and profits in connection with various methods of depreciation on fixed assets.

2.Changing the depreciation method for low-value and fast-wearing items.

3. The use of the accelerated depreciation method for the active part of fixed assets also leads to an increase in the cost of production and a decrease in the amount of profit, and, consequently, income taxes.

4. Application of various methods for assessing intangible assets and methods for calculating depreciation on them.

5. Choice of method for estimating consumed inventories (NIFO, FIFO, LIFO).

6. Changing the procedure for writing off the costs of repairing fixed assets to the cost of production (at actual costs or in equal installments at the expense of the created repair fund).

7. Changing the method of determining the profit from the sale of products (by the moment of shipment of products or the moment of payment).

Thus, the accounting policy formed by the administration opens up a lot of scope for choosing methodological techniques that can radically change the whole picture of financial results and financial condition enterprises.

Analysis of financial results from the sale of products and services.

Profit from product sales in general for the enterprise depends on four factors of the first level of subordination: the volume of sales of products (VPP); its structures ( UDi); cost price ( Сi) and the level of average selling prices ( Qi).

Sales volume can have a positive and negative impact on the amount of profit. An increase in sales of cost-effective products leads to a proportional increase in profits. If the product is unprofitable, then with an increase in the volume of sales, a decrease in the amount of profit occurs.

The structure of marketable products can have both a positive and a negative impact on the amount of profit. If the share of more profitable types of products in the total volume of its sales increases, then the amount of profit will increase and, conversely, with an increase in the share of low-profit or unprofitable products, the total amount of profit will decrease.

Production cost and profit are inversely proportional: a decrease in cost leads to a corresponding increase in the amount of profit, and vice versa.

Change in the level of average selling prices and the amount of profit are directly proportional: with an increase in the price level, the amount of profit increases, and vice versa.

Analysis of the profitability of the enterprise. Methodology for determining reserves for profit and profitability growth.

Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various activities (production, business, investment), cost recovery, etc.

Depending on what to compare the profit indicator with, three groups of indicators can be distinguished for analyzing the profitability of an enterprise:

1. return on capital;

2. profitability of sales;

3. profitability of production.

Return on equity

· return on total capital.

Return on total capital is calculated using the following formula:

R = profit before tax/total sources of funds.

This indicator is the most interesting for investors.

return on equity;

To calculate the return on equity, I use the formula:

R= net profit/ equity

This coefficient demonstrates the profit from each monetary unit invested by the capital owners. It is a basic coefficient that characterizes the effectiveness of investments in any activity.

Profitability of sales

If it is necessary to analyze the profitability of sales based on sales proceeds and profit indicators, profitability is calculated for individual types of a product or for all its types as a whole.

The calculation of the gross margin of the product sold is carried out as follows:

R= gross margin/sales proceeds

Gross margin reflects efficiency production activities and the effectiveness of the pricing policy of the enterprise.

To calculate the operating profitability of a product sold, the following formula is used:

R= operating profit/sales revenue

Operating profit is the profit that remains after deducting administrative expenses, distribution costs and other operating expenses from gross profit.

Net profit margin of product sold:

R = net profit/sales proceeds

If the operating margin remains unchanged over any period of time, while the net profit ratio decreases, this may indicate an increase in expenses and losses from participation in the capital of other enterprises, or an increase in the amount of tax payments. This ratio demonstrates the full impact of enterprise financing and capital structure on its profitability.

Profitability of production

gross margin of production.
net profitability of production;

These indicators reflect the profit of the enterprise from each ruble spent by it on the production of the product.

To calculate the gross margin of production, the following formula is used:

R= gross margin/cost of production

Shows how many rubles of gross profit fall on the ruble of costs that form the cost of the product sold.

Net profit production:

R= net profit/cost of production

Reflects how many rubles of net profit fall on the ruble of the product sold.

In relation to all the above indicators, positive dynamics is desirable.

In the process of analyzing the profitability of an enterprise, one should study the dynamics of all the considered indicators, as well as compare them with the values of similar indicators of competitors and the industry as a whole.

Analysis of results from other implementation.

Analysis of the profitability of the production activity of the enterprise.

Analysis of profit and profitability growth reserves

Analysis of the composition and structure of the total amount of profit

The profit of the organization is a part of the net income created in the production process and realized in the sphere of circulation. She is:

characterizes the financial result entrepreneurial activity;

is the basis for the economic development of the organization;

· most fully reflects the efficiency of production, the volume and quality of manufactured products, the state of labor productivity, the level of cost.

The following profit indicators are used in the analysis: profit reporting period(gross profit), profit from the sale of products, goods, works and services, profit from current activities, profit from investment, financial and other activities, profit before tax, net profit, total profit.

Gross profit (GPR) - the difference between sales revenue and cost of goods sold (C) for the same period:

Profit from sales of products (PRP) - the difference between gross profit and expenses of the period for the main activity (PPR) for the same period:

· Profit from current activities (?) - the amount of profit from the sale of products and other income from current activities minus other expenses from current activities;

· Profit from investment, financial and other activities is the sum of all income from these types of activities minus all expenses from these types of activities.

· Profit before tax is the sum of profit (loss) from current activities and profit (loss) from investment, financial and other activities.

· Net profit is the profit that remains at the disposal of the enterprise after paying all taxes, taking into account changes in deferred tax assets and liabilities, as well as after paying economic sanctions and contributions to charitable funds.

· Comprehensive income is the profit after deducting (adding) from net income the results of revaluation of long-term assets and other operations not included in net income.

In the process of analysis, it is necessary to study the composition of profit, its structure, dynamics and the implementation of the plan for the reporting year. When studying the dynamics of profit, it is necessary to take into account inflationary factors in changing its amount. To do this, revenue is adjusted for the average weighted index of price growth for the organization's products on average for the industry, and the cost of sales is reduced by the increase as a result of an increase in prices for consumed resources for the analyzed period.

Analysis of profit from the sale of products (works, services)

Profit from product sales as a whole for the enterprise depends on four factors of the first level of subordination: the volume of sales of products, its structure, cost, the level of average selling prices.

Sales volume can have a positive and negative impact on the amount of profit. An increase in sales of cost-effective products leads to a proportional increase in profits. If the product is unprofitable, then with an increase in the volume of sales, a decrease in the amount of profit occurs.

The structure of marketable products can have both a positive and a negative impact on the amount of profit. If the share of more profitable types of products in the total volume of sales increases, then the amount of profit increases, and vice versa, with an increase in the share of low-profit or unprofitable products, the total amount of profit will decrease.

Production cost and profit are inversely proportional: a decrease in cost leads to a corresponding increase in the amount of profit and vice versa.

Change level of average selling prices and the amount of profit are directly proportional: with an increase in the price level, the amount of profit and vice versa.

It is necessary to analyze the implementation of the plan and the dynamics of profit from sales certain types products, the value of which depends on three factors of the first order: the volume of sales of products, cost and average selling prices. The factorial model of profit from the sale of certain types of products has the form:

P=RP(C-S)

The change in the level of the average release price is influenced by the following factors: the quality of products sold, markets for their sale, market conditions, terms of implementation, terms of implementation, inflationary processes.

Product quality is one of the main factors on which the level of the average selling price depends. When determining the impact of product quality on the change in the average release price, it is necessary to take into account the procedure for setting prices depending on quality. For those types of products for which surcharges and discounts are given to the price depending on the quality of the products and compliance with standards, it is necessary to calculate the amount of surcharges and discounts on the acceptance receipts of procurement organizations due to the deviation from the established product quality standard and divide the result by the actual total volume sold products of the respective type.

For those types of products for which prices are set depending on the variety or condition, category, the calculation of the impact of product quality on the change in the average price can be done in two ways:

the amount of revenue for the total volume of actually sold products of a particular type is compared with its actual and planned composition. If the resulting difference is divided by the total number of actually sold products, we find out how the average price has changed due to its quality;

the deviation of the actual share from the planned one for each type, category, grade is multiplied by the planned price per unit of production of the corresponding type.

If during the year there was a change in purchase or contract prices for products due to inflation, then the price change for each type of product is multiplied by the volume of its sales after the price change and divided by the total number of products sold for the reporting period.