Coursework: economic and statistical analysis of revenues and profits from the sale of products in the Dyakonovsky SHPK in the Oktyabrsky district of the Kursk region. Analysis of profit from sales of products Methodology for analyzing financial results

Topic 7: "Analysis of the financial performance of the organization"

Questions:

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

Analysis of taxable income

Tax Analysis

Analysis of the formation of net profit

Analysis of the distribution and use of net profit

Enterprise profitability analysis

Analysis of the ratio "Costs - Volume - Profit"

Meaning, tasks and information base of the analysis

The final positive result of the organization's activities is profit. The value of profit is due to the fact that, on the one hand, it depends mainly on the quality of the enterprise, increases the economic interest of employees in the most efficient use of resources, since profit is the main source of production and social development enterprises, and on the other hand, it serves as the most important source of formation of the state budget. Thus, both the enterprise and the state are interested in the growth of the amount of profit. Profit growth can be achieved not only due to an increase in the labor contribution of the enterprise staff, but also due to other factors. Therefore, the enterprise must conduct a systematic analysis of the formation, distribution and use of profits.

The tasks of the analysis and its sequence:

Profit plan evaluation and selection the best option; studying the implementation of the plan and dynamics;

Identification and quantitative measurement of the influence of factors in the formation of profit indicators and assessment of its quality;

The study of directions, proportions and trends in the distribution of profits;

Identification of a reserve for profit growth;

Sources of information: forms of a plan for economic and social development or a business plan for generating profits, “Estimate balance of income and expenses” ( financial plan); forms financial statements No. 1 “Balance Sheet”, No. 2 “Profit and Loss Statement; data of the current accounting on account 99 "Profit and loss", etc.

Analysis of the composition and dynamics of balance sheet profit

Under analysis 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 (Fig. 7.1).

Rice. 7.1 - Block diagram of factor analysis of profit

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 analyzing the composition and dynamics of balance sheet profit, the following calculations are made:

ü The actual structure of the balance sheet profit is found, as the share of each financial result included in the balance sheet profit in the total amount of the balance sheet profit;

ü The change in the structure of balance sheet profit is found in comparison with the previous year and the plan;

ü Fulfillment (in %) is found for the balance sheet profit in general and for groups of financial results;

ü Calculates the growth rate (in %) of balance sheet profit.

Previously, the amount of balance sheet profit for the last year is recalculated to the price index for the company's products.

The analysis is carried out in a table of the following form:

Table 7.1 - Analysis of the composition, structure, implementation of the plan for the profit of the reporting year.

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

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.

Profit from the sale of products, works, services in general for the enterprise depends on 4 factors:

1. Sales volume (VVP),

2. Product structures (UD)

3. Cost of production (C)

4. The level of average prices (C).

The total change in profit is defined as the difference between the profit of the reporting period and the planned amount of profit

1. Sales volume can have a positive and negative impact on the amount of profit. Increase in sales 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.

To find influence first factor it is necessary to multiply the amount of planned profit by the percentage of overfulfillment or underfulfillment of the plan for the sale of products valued at cost.

where, respectively, the planned cost of the actual and planned volume of sales of products; - coefficient of plan fulfillment by volume products sold.

2. 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 specific gravity low-margin or unprofitable products, the total amount of profit will decrease.

Influence structural factor calculated by the balance method: first, they find the difference between the profit according to the plan, recalculated for the actual volume of sales, and the profit according to the plan, and then the change in profit due to the change in the volume of sales is subtracted from the result obtained.

where - the profit according to the plan, recalculated for the actually sold products, - the total profit from the sale of products; - change in profit from sales of products due to changes in the volume of sales of products

3. Influence prime cost are found by subtracting from the actual cost of goods sold, the cost of production according to the plan, recalculated for the actual volume of sales, and, given the inverse relationship between profit and cost, the sign of the result is reversed.

where is the actual total cost sold products; - planned full cost of the actual volume of sales

4. Influence prices- this is the difference between the actual sales revenue and the revenue according to the plan, recalculated for the actual volume of product sales.

where - actual and planned for the actual volume of sales revenue from sales without deducting taxes

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Similar Documents

Estimation of reserves for increasing the profit of the enterprise from the sale of petroleum products. Factor analysis profit in order to identify factors that have a negative impact on the amount of profit. Calculation of balance sheet, net profit and profit from product sales.

term paper, added 04/24/2014


Composition, structure and dynamics of income and expenses of the enterprise. The role and importance of profit in the economic activity of the organization. Substantiation of directions for increasing profits from the sale of products (works, services) at CJSC "NLHK" and their economic assessment.

term paper, added 04/24/2012


Analytical methods and methods of direct calculation of profit from the sale of products. Calculation of the amount of profit in the planned period, formed due to price changes. Calculation of the grade factor, the amount of profit for comparable marketable products for the planned period.

control work, added 01/08/2010


The procedure and specifics of profit formation commercial organization. Estimation of changes in the volume of profit under the influence of various factors. Factor analysis of profits from the sale of products of LLC "Rial". Reserves for increasing profits, optimization of the management system.

thesis, added 12/01/2010


Essence, methodology for determining indicators of financial results from the sale of products. Production and economic characteristics of the enterprise, the dynamics of profit from the sale of products. Measures taken to increase revenue and profits.

term paper, added 10/15/2009


Analysis of the composition and dynamics of the company's profit. Factors influencing the formation of profit from the sale of products and net profit. Factor analysis of profitability indicators. Determination of ways to increase financial resources researched enterprise.

thesis, added 09/03/2013


Identification and measurement of the influence of factors affecting profit. Analysis of the main sources of reserves for profit growth at the enterprise LLC "Chaganskiy Khleb": availability of material resources, analysis of profit from sales of products. Profit use

term paper, added 01/02/2008

In the course of the analysis of economic activity the following indicators of profit 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 income, net income.

Balance sheet (total) profit includes financial results from the sale of products, works and services, from other sales, income and expenses from non-sales operations.

The analysis of gross profit begins with a study of its dynamics in terms of the total amount and in the amount of its constituent elements. This so-called horizontal (temporary) analysis. In this case, each reporting position is compared with the same indicator of the base period. Then spend vertical (structural) analysis, which reveals structural changes in the composition of gross profit and the impact of each reporting position on the result as a whole.

Methodology for presenting horizontal analysis. In a general assessment of the dynamics of balance sheet profit, its amount received in the reporting period is compared with the balance sheet profit for the corresponding base period and the absolute deviation is found:

P b = P b1 - P b0, (9)

Then the relative deviation is determined. This may be the growth rate:

Another option is the growth rate:

In the above formulas: P b - absolute deviation in balance sheet profit, thousand rubles; P b1 , P b0 - balance sheet profit for the reporting and base periods, respectively, thousand rubles; J b - growth rate of balance sheet profit,%; I b - growth rate of balance sheet profit, %.

Comparison of the rates of change of such constituent elements of the balance sheet profit as profit from the sale of products, profit from financial and economic activities is very important. It allows you to determine the factors that had a greater or lesser impact on the final financial results- balance sheet profit.

Vertical Analysis is carried out on the basis of an assessment of the impact of indicators that are included in the additive model of balance sheet profit. The model looks like this:

P b \u003d TR h - SPPT - C to - C y - P upl + P floor + D uch + D op. other - R op. other +

D vner - R vner. , (12)

where TR h - "net" revenue from the sale of products (minus value added tax, excises and similar obligatory payments), thousand rubles;

SPPT - production costs related to sold products (cost of production of goods sold), thousand rubles;

C to - commercial expenses, thousand rubles;

C y - management expenses, thousand rubles;

Пupl - interest payable, thousand rubles;

P floor - interest receivable, thousand rubles;

D uch - , thousand rubles;

D op. other - other operating expenses, thousand rubles;

R op. other - other operating expenses, thousand rubles;

D vner - income from other non-operating transactions, thousand rubles;

R ext. - expenses on other non-operating transactions, thousand rubles.

The analysis of each term of the additive model of balance sheet profit makes it possible to evaluate the receipts and directions of financial resources. Thus, the growth of operating income associated with the sale of fixed assets, the lease of property is typical for enterprises in a financial crisis.

A positive process is the sale of used fixed assets. In this case, the company receives an additional source of financing and reduces the amount of property tax. The sale of assets necessary for the enterprise is considered a negative process. In this case, the production potential decreases.

Financing of current activities is reflected in the additive model of balance sheet profit through indicators of production and sales costs, selling and administrative expenses, operating and non-operating expenses. For enterprises in a difficult financial condition, a high level of management costs is typical (compared to the costs of production and sales of products).

One of the main reasons for insolvency is the excess of expenses on core activities over income, which makes the products sold unprofitable.

When diagnosing financial condition the company needs to compare its net and retained earnings. This will reveal the cause of the loss, if any. Losses can be associated both with current activities and with financing from residual income - capital investments and the production and non-production sphere, the maintenance of social and cultural facilities, interest payments on loans and borrowings, etc.

Further analysis includes detailed consideration of the following indicators:

* income and expenses from non-operating operations; income received from business participation in other enterprises;

- income from bonds and other securities owned by the enterprise;

- Income from renting out property; amounts of received and paid fines, penalties and forfeits and other economic sanctions, for example, for violation of the terms of business contracts; percent of funds placed on deposit accounts in banks; exchange rate differences on currency accounts and transactions in foreign currency;

¾ profits and losses of previous years identified in the reporting year from natural disasters; losses from writing off overdue debts and receivables;

¾ income from the return of debts previously written off as uncollectible;

¾ other income, expenses and losses attributed in accordance with the current legislation to the profit and loss account.

Additional information can be provided by consideration of the measures to which the enterprise resorts in order to increase its profits. Some methods are well-known and more fully justified: timely write-off of bad debts; application of accelerated depreciation methods; accrual and write-off of depreciation of intangible assets, the standards of which are established by the enterprise itself; writing off the full amount of low-value and wearing items; tax reduction through the use of preferential taxation, etc.

However, such measures should cause caution: delay in the payment of wages to employees, dividends to shareholders, delay in payment for goods to suppliers. While allowing immediate gain to be achieved, such actions worsen business reputation enterprises and may adversely affect financial indicators in future.

The information base for the analysis of the results of the enterprise's activity is form No. 2 of the financial statements "Profit and Loss Statement". A deep analysis of this form can be carried out using vertical and horizontal analysis.

To the data of form No. 2 (Appendix K), the method of vertical and horizontal analysis can be applied. Vertical analysis allows you to analyze the structure, the dynamics of changes in all cost and profit items in the total revenue.

Horizontal Analysis deviations and indicators of dynamics allows you to analyze the nature of changes in all components of profit and show which of them caused positive and negative changes.

Using formula (9), we determine the absolute deviation of the balance sheet profit:

P b 2007 \u003d P b1 - P b0

P b 2007 = - 49,800 - (- 58,453) = 8,653 thousand rubles.

P b 2008 \u003d - 1,139 - (- 49,800) \u003d 48,661 thousand rubles.

P b 2009 \u003d 21,377 - (- 1,139) \u003d 22,516 thousand rubles.

Then, using formula (10), we determine the relative deviation. Growth rate:

Let's carry out a horizontal analysis of the data of Form No. 2 "Profit and Loss Statement" (Appendix K), table 2.3.

Table 2.3 - Horizontal profit analysis of TSNHRS LLC for 2008.

Name of the indicator in form 2	Reporting period, tr.	Previous period, tr.	Absolute change, i.e.	Growth rate, %
Gross profit
Selling expenses
Management expenses
Profit (loss) from sales
Other income and expenses Interest receivable
Percentage to be paid
Income from participation in other organizations
Other income
other expenses
Profit (loss) up to taxation
Current income tax
FOR REFERENCE:

Horizontal analysis of profits for 2008 LLC "TSNKhRS" shows that the company has an increase in revenue (income from ordinary activities) by 477,683 tr. or 169.14%. At the same time, the cost of goods sold, products, works, services also increased, its increase amounted to 425,168 thousand rubles. or 164.36% compared to the previous year. Sales profit growth rate 273.40%< 627,43 % (темп роста прибыли до налогообложения). Это соотношение свидетельствует об относительном уменьшении прибыли по основной деятельности ООО «ТСНХРС». Темп роста выручки от продажи 169,14 % >164.36% (growth rate of cost of goods and services sold).

Table 2.4 - Horizontal profit analysis of LLC "TSNHRS" for 2009.

Name of the indicator in form No. 2	Reporting period, tr.	Previous period, tr.	Absolute change, i.e.	Growth rate, %
Income and expenses from ordinary activities Revenue (net) from the sale of goods, products, works, services
Cost of sold goods, products, works, services
Gross profit
Selling expenses
Management expenses
Profit (loss) from sales
Other income and expenses Interest receivable
Percentage to be paid
Income from participation in other organizations
Other income
other expenses
Deferred tax liabilities
Current income tax
Net profit (loss) of the reporting period

Figure 2.1 Horizontal profit analysis of TSNHRS LLC for 2008-2009.

Horizontal analysis of profits for 2009 LLC "TSNHRS" shows that the company has an increase in revenue (income from ordinary activities) by 15,215 tr. or 101.30%. At the same time, the cost of goods sold, products, works, services also increased, its increase amounted to 24,728 thousand rubles. or 2.27% over the previous year. Sales profit growth rate 88.51% > 63.39% (pre-tax profit growth rate). This ratio indicates a relative increase in profits from the main activities of TSNHRS LLC. Sales revenue growth rate 101.30%<102,27% (темп роста себестоимости проданных товаров, услуг). Исходя из этого соотношения, можно сделать вывод, что предприятие для увеличения прибыли использует механизм удорожания продукции (услуг), что делает прибыль более качественной и надежной. Показатель чистой прибыли в отчетном году снизился и составил 55,22 % или - 19 943 т.р.

Vertical profit analysis. Vertical analysis allows you to draw a conclusion about the structure of the balance sheet and income statement in the current state, as well as analyze the dynamics of this structure. The technology of vertical analysis consists in the fact that the total amount of the enterprise's assets (when analyzing the balance sheet) and revenue (when analyzing the income statement) are taken as one hundred percent, and each article of the financial report is presented as a percentage of the accepted base value.

The vertical analysis of the income statement is placed in table 2.5.

Table 2.5 - Vertical analysis of the income statement for 2008-2009

Profit Statement
Cost of sold goods, products, works, services
Gross profit
Profit (loss) from sales
Other income and expenses Percentage to be paid
Other income
other expenses
Profit (loss) before tax
Deferred tax liabilities
Current income tax
Net profit (loss) of the reporting period
Permanent tax liabilities (assets)

Figure 2.2 - Graph of the dynamics of profit from sales, before tax and net profit for 2008-2009.

Analyzing these data, we can come to the following conclusions.

The share of gross profit in 2009 is 6.19%, which is less compared to the previous year (7.09%).

The share of other expenses in 2009 is 2.32%, which is slightly higher compared to the previous year. At the same time, the share of profit before tax decreased from 5.39% to 3.37%.

The final result of changing the cost structure of an enterprise is a decrease in the share of net profit in revenue. In 2009 it was 2.08% against 3.81% in 2008.

Vertical, structural analysis of the components of profit before tax is presented in table 2.6

Table 2.6 - Profit structure of TSNKhRS LLC by components of its formation for 2008-2009

Index	Factual data	Deviations	Growth rate, %
for 2009	for 2008
Gross profit
Profit (loss) from sales
Other income and expenses((060+090) - (070+100))
Profit (loss) before taxation
Net profit of the reporting period

An analysis of the profit structure of TSNKHRS LLC by the components of its formation shows that, in general, profit before tax decreased by 23,064 tr. in 2009, while sales profit also decreased by 9,513 tr. The balance of other income and expenses decreased by 62539 tr. or 14.13%. In the reporting period, the profit from sales in the structure of profit before tax amounted to 183.45%, which is 52.1% lower than in 2008. Therefore, the main source of profit before tax in LLC "TSNHRS" is the profit from sales.

Therefore, it is necessary to analyze in more detail the composition of fixed assets of the enterprise in order to make a decision on their renewal.

Based on the results of the vertical analysis, the management of the enterprise can make the following recommendations:

ѕ economic services of the enterprise to take urgent measures to strengthen control over the costs of the enterprise;

ѕ to prevent a decrease in the share of gross profit in revenue next year. Achieve an increase in this value, at least to the level of last year.

As follows from the above description, horizontal and vertical analysis of the financial statements of an enterprise is an effective tool for studying the state of an enterprise and the effectiveness of its activities. Recommendations made on the basis of this analysis can significantly improve the state of the enterprise, if they can be implemented. Now it is necessary to analyze the obtained data for a number of years. Let's analyze the formation of the total profit of LLC "Trust" TSNHRS "for three years in table 2.7 from Appendix L (Deciphering the lines of form No. 2).

Table 2.7 - Analysis of profit formation for 2007-2009.

Figure 2.3 - Analysis of the formation of profit for 2007-2009.

The financial result was revealed: the gross profit in 2007 was 30,284,093 rubles, in 2008 - 82,798,794 rubles, and in 2009 - 73,286,462 rubles.

The bulk of the profits are services, work performed, namely construction and installation work. Of no small importance in the total profit is the profit from the sale of products: in 2007 it amounted to 240,495 rubles, in 2008 - 413,747 rubles, in 2009 the profit from the sale of products increased significantly and amounted to 1,537,008 rubles. Vehicle management services amounted to: in 2007 - 120,555 rubles; in 2008 - 231,413 rubles; in 2009, transport services increased significantly to 155,418 rubles.

The main part of the total profit is made up of construction and installation works, in Table 2.7 we will analyze the cost of construction and installation work, since the attraction of profit depends on cost reduction.

Table 2.7 - Analysis of construction and installation works by divisions for 2008.

From the above data, it can be seen that the highest share of profit is in SRSU-5, and the lowest - in SRSU-2.

Now let's consider the composition of costs in the performance of construction and installation work by departments.

Table 2.8 - Analysis of the actual costs of construction and installation work by divisions of the trust for 2008.

From the analysis of table 2.8, the following conclusions can be drawn: the highest costs are the costs of materials (in SRSU - 256,419,604 rubles, in SRSU - 105,346,983 rubles, and in SRSU-5 - 97,214,044 rubles .)

Table 2.9 - Analysis of construction and installation works and profits by divisions of the trust for 2009.

The data in Table 2.9 allow us to conclude that SRSU-5 also has a high share of profit, slightly less for SRSU-1, and the lowest share for SRSU-2.

Now let's analyze the cost of construction and installation works and profits for the divisions of the trust LLC Tekhspetsneftekhimremstroy for 2008.

Table 2.10 - Analysis of the cost of construction and installation work and profit on

divisions of the trust for 2008.

Table 2.11 - Analysis of actual costs for 2009.

Subsection	Total cost	materials	Salary	Mechanisms	Overhead

The results of the activities of the divisions of the trust LLC "TSNHRS" for 2009 will be displayed in the following diagram.

Figure 2.5 - Results of activities by divisions of the trust LLC "TSNHRS" for 2009.

From this table it can be seen that in 2009 the SRSU division - 1 had a high indicator of the volume of construction and installation works, but, despite this, it does not have a high performance result compared to other divisions. This is associated with high costs.

On the contrary, according to SRSU - 5 - despite the small amount of construction and installation work, the result of activity amounted to 35.5 thousand rubles, which exceeds the results of other divisions, since SRSU - 5 has the lowest costs - 254.9 thousand rubles.

Thus, the leader is SRSU - 5, because of the cost reduction in the performance of work.

2.2 Analysis of the composition, structure, dynamics of profit and factor analysis of 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”. The “Profit and Loss Statement” is given in Appendices 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 in 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 in selling 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 method of calculation proceeds from the identity between the total deviation of the actual profit from the planned one 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, the 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 factor 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.

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 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 the 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.

Borrowed money; Management of risks; other information. Additional information can be presented in the form of analytical tables, graphs, charts. Chapter II. Methodological approaches to the analysis of the financial results of the company Avtomir LLC 2.1 Analysis of external and internal factors affecting the financial results of the Avtomir LLC enterprise Acceptance ...

Increasing production and sales volumes, reducing the cost of products (works, services), profit growth. To factors, factors). Chapter 2. Analysis of the financial results of the enterprise LLC "SMR" 2.1 Economic characteristics of the enterprise The full company name of the company is the limited liability company "SMP". The company has an abbreviated corporate name...

... "indicators are reflected: retained earnings of past years; uncovered loss of past years; retained earnings of the reporting year; uncovered loss of the reporting year. The formation of the financial result of the enterprise is given in the Profit and Loss Statement" (form No. 2). Conclusion on the chapter Based on the material presented in the first chapter, we can conclude that the main ...

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

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

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

1.2. Methodology for analyzing 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 independently choose methods for estimating inventories 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, at present, only general accounting rules are centrally established, and their specification and implementation mechanism are developed in each organization, independently based on the conditions of its activities.

In a market economy, the basis of economic development is profit, the most important indicator of the efficiency of an enterprise, the sources of its vital activity. The growth of profits creates a financial basis for the implementation of expanded reproduction of the enterprise and the satisfaction of the social and material needs of the founders and employees. At the expense of profit, the obligations of the enterprise to the budget, banks, and other organizations are fulfilled. In modern conditions, the 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. To study the theoretical aspects of the research problem;

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

3. To analyze the current state of the level of financial results from the sale of livestock products in the SEC "Babyninskoe";

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 of scientific research were used: comparison method, monographic, economic-statistical, calculation-constructive, etc.

The course work is presented on __ pages of printed text, contains __ tables, 1 application. 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 the Tax Code, profit is the income received, reduced by the amount of production costs. 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 system for assessing the effectiveness and business qualities of an 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 non-budget funds) and the full cost of sales. 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 funds. Net profit is directed to production development, social development, material incentives for employees, creation of a reserve (insurance) fund, 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.).