Dynamics of profit from product sales. Analysis of the composition, structure and dynamics of enterprise profit

Enterprises receive the bulk of their profits from the sale of products and services. In the process of analysis, the dynamics and fulfillment of the plan for profit from product sales are studied and the factors for changing its amount are determined.

Profit from product sales overall for the enterprise depends on four factors:

volume of product sales (VRP);

its structure (UDi);

cost (Ci)

and the level of average selling prices (CI) .

Product sales volume can have a positive and negative impact on the amount of profit. Increasing sales of profitable products leads to a proportional increase in profits. If the product is unprofitable, then with an increase in sales volume, the amount of profit decreases.

Structure commercial products can have both a positive and negative impact on the amount of profit. If the share increases by more than profitable types products in total volume its implementation, then the amount of profit will increase and, conversely, with an increase specific gravity low-profit or unprofitable products total amount profits will decrease.

Product 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 The amount of profit is directly proportional: as the price level increases, the amount of profit increases, and vice versa.

Calculation of the influence of these factors on the amount of profit can be determined using the data in table. 2.

table 2

Initial data for factor analysis profit from product sales

(thousand roubles.)

The plan for the amount of profit from sales of products in the reporting year was exceeded by 1,396 thousand rubles. (19,296-17,900), or by 7.8%.

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

∆P(vрп,уд) = 18,278 - 17,900 = +378 thousand rubles.

Impact of changes in total cost the amount of profit is established by comparing the actual amount of costs with the planned amount, recalculated to the actual sales volume:

∆Ps = 78,322 - 80,639 = -2317 thousand rubles.

Change in the amount of profit due to selling prices for products is determined by comparing actual revenue with conditional revenue that the enterprise would receive for the actual volume of product sales at planned prices:

∆Pc = 99,935 - 96,600 = +3335 thousand rubles.

It should also be analyzed implementation of the plan and dynamics of profit from sales individual species products, the value of which depends on three factors: the volume of product sales (VРПi), cost (Ci) and average selling prices (Ci). Factor model of profit from the sale of individual types of products looks like

Pi = VРПi x (Ci – Ci).

We will calculate the influence of factors on changes in the amount of profit for individual types of products by chain substitution.

Then it is necessary to study in detail the reasons for changes in sales volume, price and cost for each type of product.

Question 3. Analysis of financial results of other activities.

The fulfillment of the profit plan largely depends on the financial results of activities not related to the sale of products. This is the profit or loss of past children identified in reporting year; profit from the rental of land and fixed assets; received and paid penalties, fines and penalties; losses from writing off bad receivables for which the statute of limitations has expired; losses from natural Disasters; income from shares, bonds, deposits; income and losses from foreign exchange transactions; losses from markdown finished products And inventories etc.

In the process of analysis, the composition, dynamics, implementation of the plan and factors of change in the amount of losses and profits received for each source of non-operating results are studied (Table 3).

Table 3

Dynamics of financial results of other activities of the enterprise in the reporting year

Source of income and loss	Last year	Reporting year	Deviation
thousand roubles.	Ud. weight, %	thousand roubles.	Ud. weight, %	thousand roubles.	Ud. weight, %
Revenues by securities and from to left participation in joint ventures				65,6	+112	-4,4
Profit from rental of fixed assets				40,9	+88	+0,9
Fines and penalties received				11.4	+30	+1,4
Fines and fines paid	(70)	(14)	(106)	(15,1)	(+36)	(+1,1)
Losses from write-off accounts receivable	(30)	(6)	(20)	(2,8)	(-10)	(-3,2)
Total				100,0	+204	-

Income from securities (bonds, certificates of deposit, bills) depends on their quantity, cost and level of interest rates.

In the process of analysis, the dynamics and structure of income for each type of security are studied, and the influence of factors on changes in their value is determined.

Income from the rental of fixed assets and land depends on the number of leased objects or on the size of the land area and the level of rent.

Losses from the payment of fines arise due to violations by individual services of contracts with other enterprises, organizations and institutions. During the analysis, the reasons for failure to fulfill obligations are established, and measures are taken to prevent violations.

Change in the amount of fines received may occur not only as a result of violation of contractual obligations by suppliers and contractors, but also due to weakening financial control on the part of the enterprise in relation to them. Therefore, when analyzing this indicator It should be checked whether, in all cases of violation of Contractual obligations, suppliers were subject to appropriate sanctions.

At the end of the analysis, specific measures are developed aimed at preventing and reducing losses from non-operating operations and increasing profits from long-term and short-term financial investments.

Analysis of the enterprise's revenue (income) from its core activities

Abstract written by Vladimir Nefediev

Vladimir State University

Department of Management

1999

Analysis of enterprise revenue from sales of products, works and services

Enterprises receive the bulk of their profits from the sale of products and services. In the process of analysis, the dynamics and implementation of the profit plan from product sales are studied and the factors for changing its amount are determined.

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

volume of product sales (VRP);

its structure (UDi);

cost (Ci);

level of average selling prices (CI).

The volume of product sales can have a positive and negative impact on the amount of profit. Increasing sales of profitable products leads to a proportional increase in profits. If the product is unprofitable, then with an increase in sales volume, the amount of profit decreases.

The structure of commercial products can have both a positive and negative impact on the amount of profit. If the share of more profitable types of products in the total volume of their 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.

Changes 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.

Calculation of the influence of these factors on the amount of profit can be performed using the method of chain substitutions, using the data given in table. 1.

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

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

D P (vрп, ud) = 18278 – 17900 = +378 million rubles.

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

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

To find the effect of sales volume only, it is necessary to multiply the planned profit by the percentage of overfulfillment (underfulfillment) of the plan for product sales, estimated at the planned cost, or in conventional natural terms (157,600 tubes: 159,000 tubes * 100–100 = -0.88%) and divide the result by 100:

D Pvрп = 17900 * (–0.88%) / 100 = –158 million rubles.

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

D Pud = 378 – (–158) = + 536 million rubles.

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

D Ps = 78322 – 80639 = –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 one that the enterprise would receive for the actual volume of product sales at planned prices:

D Pts = 99935 – 96600 = +3335 million rubles.

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

First you need to find the amount of profit given the actual sales volume and the planned value of other factors. To do this, you should calculate the percentage of fulfillment of the plan for product sales, and then adjust the planned amount of profit by this percentage.

The implementation of the sales plan is calculated by comparing the actual volume of sales with the planned volume in natural (if the products are homogeneous), conditionally natural (in in this example thousands of conventional cans) and in cost terms (if the products are heterogeneous in their composition), for which it is advisable to use the basic (planned) level of cost of individual products, since cost is less susceptible to the influence of structural factors than revenue. On this enterprise fulfillment of the implementation plan is:

S (VРПфi) 157600

%RP = ______________ = __________ * 100 = 99.12%

S (VPppi) 159000

If the value of other factors had not changed, the amount of profit should 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 based on the actual volume and structure of products sold, but at the planned cost and planned prices. To do this, it is necessary to subtract the notional amount of costs from the conditional revenue:

S (VРПфi * Tspli) – S (VРПфi * Spli).

Profit under such conditions will amount to 18,278 million rubles. (96600--78322).

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

S (VРПфi * Цфi) – S (VРПфi * Spli).

Amount of profit in in this case it will be 21613 million rubles. (99935-78322).

According to the table. 2, you can establish how the amount of profit has changed due to each factor.

Table 2. Calculation of the influence of first-level factors on changes in the amount of profit from product sales

Index	Payment terms	Calculation procedure	Amount of profit, million rubles.
volume of sales	structure of commercial products	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:

volume of product sales

D Pvрп = Pusl1 – Ppl = 17742 – 17900 = –158 million rubles;

structure of commercial products

D Pstr = Pusl2 – Pusl1 = 18278 – 17742 = +536 million rubles;

average selling prices

D Ptsen = PuslZ – Pusl2 = 21613 – 18278 = +3335 million rubles;

cost of goods sold

D Ps = Pf-Pusl3 = 19296 – 21613 = –2317 million rubles.

Total +1396 million rubles.

The calculation results show that the profit plan was exceeded mainly due to an increase in average selling prices. The change in the structure of commercial 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 sales volume increased. Due to an increase in production costs, the amount of profit decreased by 2317 million rubles, and due to a decrease in sales volume - by 158 million rubles.

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

(UDfi – UDpli) * P1pl

D Pudi = S (_________________________________) * VRPot.f

where P1pl is the amount of profit per unit of production;

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

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

Table 3. Calculation of the influence of the structure of commercial products on the amount of profit from its sales

Product type	Volume implementation in a conditionally natural dimension, tube	Structure of commercial products, %	Planned profit per 1 tube, thousand rubles.	Change average profit 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 in the share of 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 per unit of product is calculated by dividing the proceeds from the sale of the corresponding product by its sales volume. The change in its level is influenced by the following factors: 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 set at higher prices 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) * VРПн

D Tskach = __________________________

VRPtotal

where Tsn and Tsp are, respectively, the price of a product of new and previous quality;

VРпн - sales volume of new quality products;

VRPtot - the total volume of sold products of the 1st type during the reporting period.

Calculating the effect of product grade on changes in average price can be done in two ways.

The first 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 we divide the resulting difference by the total quantity of products actually sold, we will find out how the average price has changed due to its quality.

This calculation can be represented as a formula

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

Vrusl2 = S (VRPobsh.f * Udpli) * Cypl

VRusl1 – VRusl2 22531875 – 22417500

D C = _________________________ = _____________________________ = +3.75 thousand rubles.

VRPtot.f 30500

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

S (UDfi – UDpli) * Cypl (+5 * 750) + (–5 * 675)

D C = __________________________________ = ______________________________ = +3.75 rub.

100 100

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

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

Product type	Price per tube, thousand rubles.	Sales volume, tubes	Specific gravity of varieties, %	Actual sales volume at planned grade, tubes	Sales revenue, thousand rubles.
plan	fact	plan	fact	+,–	At 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

Using the same methodology, the change in the average selling price is calculated depending on the product sales markets (Table 5).

Table 5. The influence of product sales markets on changes in the average unit price of product C

Sales markets	Price per tube. thousand roubles.	Volume implementations, tube	Implementation structure, %	Change in average price thousand rubles.
plan	fact	plan	fact	+,–
State order	670	16200	16775			–5	–33,5
At negotiable prices	750	8100	10675				37,5
Others	730	2700	3050
Total		27000	30500	100	100		4,0

Due to changes in product markets average level the price of 1 tube increased by 4 thousand rubles, and the amount of profit - by 122 million rubles. (4 thousand rubles * 30,500 tubes).

If during the year there was a change in selling prices for products compared to the planned ones due to inflation, then the change in price 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 during 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 average selling price, thousand rubles.
Product quality	45,0	–5,0	3,75	5,20
Sales markets	–40,0	–3,3	4,00	8,30
Price increases 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 products in the industry to which the enterprise under study belongs, one can notice that consumers are quite heterogeneous, so enterprises can focus on certain consumers depending on their development strategy.

Logically, an enterprise should identify (all other things being equal) consumers whose “trading power” is the smallest, whose growth and growth potential are greatest, the satisfaction of needs is most consistent with the scope of the enterprise, and the costs of management in combination with the satisfaction of needs are the lowest. Of course, it is impossible to combine all these requirements, since they may simply be mutually exclusive: minimizing customer power most often does not coincide with reducing the cost of supply or with growth opportunities.

An analysis of each of the four fundamental characteristics will allow us to determine the strategy that the enterprise follows and make a judgment about its activities.

Analysis of the “power” of the clientele

An accurate assessment of the “trading power” of an enterprise’s consumers is carried out in accordance with the positions that we described above during the study of industry consumers. The main criteria are the characteristics of the supplied products (differentiated or undifferentiated, 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 dispersion, the level of profitability, the level of awareness and commitment of consumers to initial integration.

Consumer growth analysis

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

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

Competition analysis allows us to identify the strengths and weaknesses of the company being assessed 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 clients regarding 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. Obviously, a general equipment business can focus its efforts on those customers who buy differentiated products rather than those who are satisfied with standard products.

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

The cost of such management can vary significantly depending on the customer structure. 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, and changes in distribution channels.

Financial costs may vary depending on the terms of the loan provided (the terms should be assessed taking into account possible re-financing of the enterprise), and on the punctuality of consumers' payment of their obligations. These financial costs can be correctly assessed using financial analysis client enterprises.

Linear programming methods

Linear programming methods are used to solve many extreme problems that are often dealt with in economics. Solving such problems comes down to finding the extreme values ​​(maximum and minimum) of some functions of variable quantities.

Linear programming is based on solving a system of linear equations (with transformation into equations and inequalities), when the relationship between the phenomena being studied is strictly functional. It is characterized by a mathematical expression of variables, a certain order, sequence of calculations (algorithm), and logical analysis. It can be used only in cases where the variables and factors being studied 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 logical understanding of the essence of the phenomenon being studied.

Using this method in industrial production, for example, the optimal overall productivity of machines, units, production lines is calculated (for a given range of products and other given values), and the problem of rational cutting of materials is solved (with optimal yield of workpieces). IN agriculture it is used to determine the minimum cost of feed rations for a given amount of feed (by type and nutrients contained in them). The mixture problem can also find application in foundry production (composition of metallurgical charge). The same method is used to solve transport problem, the task of rationally attaching consumer enterprises to producing enterprises.

All economic problems solved using linear programming are distinguished by alternative solutions and certain limiting conditions. Solving such a problem means choosing the best, optimal one from all the permissibly possible (alternative) options. The importance and value of using the linear programming method in economics is that best option is chosen from a very significant number of alternative options. It is almost impossible to solve such problems using other methods.

Bibliography

Bakanov, Mikhail Ivanovich, Sheremet, Anatoly Danilovich. Theory economic analysis: Textbook. for students of economics - 4th ed. , additional and revised - M.: Finance and Statistics, 1997.-416 p.: ill.

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

Richard, Jacques. Audit and analysis of the economic activity of an enterprise / Translation from French, ed. L.P. Belykh. - M.: Audit, 1997. - 376 p.: ill.

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

Topic 7: “Analysis of the financial results of the organization’s activities”

Questions:

Analysis of profits from sales of products (works, services)

Taxable income analysis

Tax analysis

Formation Analysis net profit

Analysis of the distribution and use of net profit

Enterprise profitability analysis

Analysis of the “Cost - Volume - Profit” ratio

Meaning, objectives and information base analysis

The final positive result of an organization's activities is profit. The importance of profit is due to the fact that, on the one hand, it depends mainly on the quality of the enterprise’s work, it increases the economic interest of workers 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 increasing the amount of profit. An increase in profit can be achieved not only due to an increase in the labor contribution of the enterprise team, but also due to other factors. Therefore, the enterprise needs to conduct a systematic analysis of the formation, distribution and use of profits.

Objectives of the analysis and its sequence:

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

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

Studying the directions, proportions and trends of profit distribution;

Identification of profit growth reserves;

Information sources: forms of an economic and social development plan or a business plan for generating profit, “Calculated balance of income and expenses” ( financial plan); accounting reporting forms No. 1 “Balance Sheet”, No. 2 “Profit and Loss Statement; current data accounting on account 99 “Profits and losses”, etc.

Analysis of the composition and dynamics of balance sheet profit

In the process of analyzing business activities, the following profit indicators are used: balance sheet profit, profit from sales of products, works and services, profit from other sales, financial results from non-operating 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 - this is the difference between book profit and the amount of profit subject to income tax (on securities and from equity participation in joint ventures), as well as the amount of income tax benefits in accordance with tax legislation, which changes periodically.

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

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 balance sheet profit is found as the share of each financial result included in the balance sheet profit in the total amount of balance sheet profit;

ü There is a change in the structure of balance sheet profit compared to last year and the plan;

ü There is progress (in %%) for balance sheet profit as a whole and for groups of financial results;

ü The growth rate (in %%) of balance sheet profit is calculated.

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

The analysis is carried out in the table the following type:

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

Analysis of profits from sales of products (services, works)

Enterprises receive the bulk of their profits from the sale of products and services. In the process of analysis, the dynamics and implementation of the profit plan from product sales are studied and the factors for changing its amount are determined.

Profit from the sale of products, works, and services for the enterprise as a whole depends on 4 factors:

1. Product sales volume (VVP),

2. Product structures (UD)

3. Product cost (C)

4. Average price level (P).

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

1. Product sales volume can have a positive and negative impact on the amount of profit. Increasing sales of profitable products leads to a proportional increase in profits. If the product is unprofitable, then with an increase in sales volume, the amount of profit decreases.

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, is the planned cost of the actual and planned volume of product sales; - coefficient of plan fulfillment in terms of volume of products sold.

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

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

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

3. Influence production costs are found by subtracting from the actual cost of products sold, the cost of production according to the plan, recalculated to the actual sales volume, and, taking into account the inverse relationship between profit and cost, the result changes its sign to the opposite.

where is actual full cost sold products; – planned full cost of actual sales volume

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

where is the actual and planned sales revenue for the actual volume of sales without deduction of taxes

Analysis of results from other implementations.

Cost-benefit analysis production activities enterprises.

Analysis of reserves for profit growth and profitability

Analysis of the composition and structure of the total profit

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

· characterizes financial results entrepreneurial activity;

· is the basis economic development organizations;

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

The analysis uses the following profit indicators: profit of the reporting period (gross profit), profit from sales 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 period expenses for core activities (RPP) for the same period:

· Profit from current activities (?) – the amount of profit from sales 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.

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

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

Analysis of profits from sales of products (works, services)

Enterprises receive the bulk of their profits from the sale of products and services. In the process of analysis, the dynamics and implementation of the profit plan from product sales are studied and the factors for changing its amount are determined.

Profit from product sales in general for the enterprise depends on four factors of the first level of subordination: the volume of product sales, its structure, cost, and the level of average selling prices.

Product sales volume can have a positive and negative impact on the amount of profit. Increasing sales of profitable products leads to a proportional increase in profits. If the product is unprofitable, then with an increase in sales volume, the amount of profit decreases.

Structure of commercial products can have both a positive and negative impact on the amount of profit. If the share of more profitable types of products in the total sales volume 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.

Product 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 in direct proportion: as the price level increases, the amount of profit and vice versa.

It is necessary to analyze the implementation of the plan and the dynamics of profit from the sale of certain types of products, the value of which depends on three first-order factors: the volume of product sales, cost and average selling prices. The factor 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 sales, market conditions, sales deadlines, sales deadlines, inflationary processes.

Product quality is one of the main factors on which the level of the average selling price depends. When determining the influence of product quality on changes 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 premiums and discounts are given to the price depending on the quality of the product and compliance with standards, it is necessary to calculate the amount of premiums and discounts due to deviations from the established standard of product quality from the receipts of procurement organizations and divide the result by the actual total volume sold products of the corresponding type.

For those types of products for which prices are set depending on the variety or condition, category, the impact of product quality on the change in average price can be calculated 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 quantity of products actually sold, we will 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, variety is multiplied by the planned price of a 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 change in price 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 during the reporting period.

The company receives the bulk of its profit from the sale of products. In the process of analysis, the dynamics of profit from product sales, the implementation of the plan for profit from product sales are studied, and the factors for changing its amount are determined.

Profit from sales is influenced by factors such as changes in:

1) volume of product sales;

2) structure of products sold;

1) selling prices for sold products;

2) prices for raw materials, materials, fuel;

3) tariffs for energy and transportation;

4) the level of costs of material and labor resources.

The influence of the listed factors on profit from product sales is determined using the following algorithm:

1) determine the total change in profit (∆Р) from product sales:

∆Р = Р 1 – Р 0,

where P 1 is the profit of the reporting year; P 0 – profit of the base year;

2) determine the impact on profit of changes in selling prices for sold products (∆Р 1):

∆Р 1 = N р1 – N р1.0 = ,

where N р1 = – sales of products in the reporting year in prices of the reporting year (p – price of the product; q – number of products); N р1.0 = – sales of products in the reporting year in prices of the base year;

3) determine the impact on profit of changes in production volume (product volume assessed at planned cost):

P 2 = P 0 K 1 – P 0 = P 0 (K 1 – 1),

where P 0 is the profit of the base year; K 1 = S 1.0 / S 0 – growth rate of product sales volume. Here S 1.0 is the actual cost of products sold for the reporting period in prices and tariffs of the base period; S 0 – cost of production of the base year (period);

4) determine the impact on profit of changes in production volume caused by changes in the structure of products (∆Р 3):

∆Р 3 = Р 0 (К 2 – К 1),

where K 2 = N 1.0 / N 0 – sales volume growth factor estimated at selling prices. Here N 1.0 – sales in the reporting period at prices of the base period; N 0 – sales in the base period;

5) determine the impact on profit of savings from reducing product costs (∆Р 4):

∆Р 4 = S 1.0 – S 1,

where S 1.0 is the cost of goods sold for the reporting period in prices and conditions of the base period;

S 1 – actual cost of products sold for the reporting period;

6) determine the impact on profit of changes in cost due to structural changes in the composition of products (∆Р 5):

∆P 5 = S 0 K 2 – S 1.0.

Separately, according to accounting data, the impact on profit of changes in prices for materials and tariffs for services (∆P 6), as well as savings caused by violations of economic discipline (∆P 7) are determined.

The sum of factor deviations gives the total change in profit from sales for the reporting period, which is expressed by the following formula:

∆Р = Р 1 – Р 0 = ∆Р 1 + ∆Р 2 + ∆Р 3 + ∆Р 4 + ∆Р 5 + ∆Р 6 + ∆Р 7.

Profit from the sale of products for the enterprise as a whole depends on four first-level factors:

1) volume of product sales (VRP);

2) structure of products sold ();

1) cost of goods sold ();

2) the level of average selling prices ().

Thus, profit from the sale of products for the enterprise as a whole is determined by the formula:

The volume of product sales can have a positive and negative impact on the amount of profit. Increasing sales of more profitable products leads to increased profits. If the product is unprofitable, then with an increase in sales volume, the amount of profit decreases.

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

The cost of production is inversely proportional to profit: 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 is directly proportional to profit: as the price level increases, the amount of profit increases, and vice versa.

The procedure for calculating these indicators in a systematic form is presented in table. 7.2.

Table 7.2 Calculation of the influence of first-level factors on changes in the amount of profit from product sales

Index
	Volume of sales	Sales structure		Cost price

According to the table. 7.2, you can establish how the amount of profit has changed due to each factor. We determine the change in the amount of profit due to:

· volume of product sales

;

structure of commercial products

;

· selling prices

;

cost of goods sold

.

It is also necessary to analyze the implementation of the plan and the dynamics of profit from the sale of certain types of products, the amount of which depends on three factors of the first level:

1) volume of product sales;

1) cost;

2) average selling prices.

The factor model of profit from the sale of certain types of products has the form:

After this, it is necessary to study in detail the reasons for changes in sales volume, price and cost for each type of product.