What is the result of the activities of a commercial organization. Commercial results

Financial results reflect the ratio between the income and expenses of the organization.

A positive financial result, which characterizes the excess of income over expenses, is called profit.

Lesion is a negative financial result, reflecting the excess of expenses over income.

- estimated(profit characterizes the economic result of the enterprise);

- stimulating(the status of the purpose of the functioning of commercial enterprises is assigned to profit, the amount of profit determines the economic behavior of economic entities).

Profit is the main internal source expanded reproduction and important source of budget revenue generation various levels.

accounting,

taxable,

Economic.

Accounting profit reflects the excess of income reflected in accounting over accounting expenses.

Accounting profit is calculated in accordance with the rules for maintaining accounting and provides information to external users about the financial results of the enterprise.

Profit for the purposes of taxation is the income received, reduced by the amount of expenses incurred, which are determined in accordance with the Tax Code.

Taxable income is calculated for the purpose of determining income tax. This indicator differs from accounting "profit before tax" and depends on the legislation governing the process of calculating corporate income tax.

The system of indicators of accounting profit at the enterprise:

- Profit from the resale of goods;

- Gross profit;

- Revenue from sales;

- Profit before tax;

- Net profit.

Profit from resale goods is determined by subtracting from the proceeds from the resale of goods the costs associated with the acquisition and sale of goods.

Currently, in the practice of financial and accounting work, the indicator " gross profit”, which is defined as the difference between the proceeds from ordinary activities and the truncated cost.

The truncated cost used in determining gross margin includes costs directly attributable to issuance products sold(works, services). Thus, the amount of the truncated cost price does not take into account selling expenses and administrative (general) expenses.

Revenue from sales- an indicator reflecting the financial result (profit or loss) from the sale of goods (products, works, services). It is defined as the difference between revenue and total costs associated with the production and sale of products (works, services, goods). Profit from sales characterizes the results of production and marketing activities, which is the main one for industrial enterprises.

Profit before tax shows the financial result obtained from all activities of the organization for the reporting period. This indicator is the sum of "sales profit" and income from operating and non-operating activities, reduced by the amount of expenses on these operations.

Of particular importance for the enterprise is the indicator of net profit, which is included in the balance sheet.

Net profit- this is the profit that is at the disposal of the enterprise after paying income tax. It is a source of formation of the organization's own capital and payment of founder's income.

Indicator " net profit» for accounting and financial reporting purposes is defined as the result of deducting contingent income tax expense and permanent tax liabilities from profit before tax.

The formation of the financial results of the enterprise occurs as a result of receiving income from various kinds activities and reimbursement. At the same time, in order to make a profit, the income of the reporting period must exceed the expenses.

Having generated profit before tax, the company pays income tax, which replenishes the revenues of the state and regional budgets.

The financial result of the enterprise, finally formed by the end of the year in the form of net profit, is subject to distribution.

In accordance with the principles of the organization financial activities, enterprises independently determine the directions of distribution and use of net profit.

At the expense of net profit, the founders are primarily obliged to cover the expenses incurred during the reporting year in advance against this profit and reflected in the accounting records as having no sources of financing. Further, the use of retained earnings of the past year is carried out in accordance with the constituent documents on the basis of the decision of the meeting of founders (shareholders) in accordance with the established procedure for distributing profits.

First of all, reserve funds are formed at the expense of profit. In accordance with the law Russian Federation in a joint-stock company is created reserve fund in the amount stipulated by the charter of the company, but not less than 15% of its authorized capital.

The amount of annual deductions is provided for by the charter of the company, but cannot be less than 5% of net profit until the amount established by the charter of the company is reached. The company's reserve fund is intended to cover its losses, as well as to redeem the company's bonds and buy back the company's shares in the absence of other funds. The reserve fund cannot be used for other purposes.

For other organizational and legal forms of enterprises, contributions to the reserve capital are voluntary and are made in accordance with the procedure established in the constituent documents of the enterprise.

Net profit can be distributed in the enterprise stock or unfunded method, which is necessarily reflected in the order on the accounting policy of the organization.

stock method involves the distribution of profits remaining at the disposal of the enterprise for funds special purpose. These funds include

- accumulation fund,

- consumption fund,

- fund of the social sphere,

- corporatization fund, etc.

The expenditure of these funds must be carried out strictly for the intended purpose in accordance with the estimates approved in the established manner.

accumulation fund is spent on financing the costs of measures related to the increase in the property status of the enterprise and not related to the cost of production. These are the costs of technical re-equipment, reconstruction and construction of new facilities, existing production, improvement of technology, modernization of equipment, acquisition of intangible assets, replenishment working capital etc.

consumption fund- these are funds reserved for the implementation of measures for social development and material incentives for personnel, as well as for other activities and work that do not lead to the formation of new property of the enterprise. The funds of the fund are intended for material incentives for employees (special bonuses and material assistance), providing social protection personnel (subsidy for food, purchase of travel tickets, vouchers, childcare facilities, improvement costs, etc.).

Social Sphere Fund- these are funds intended for the formation of objects of the social sphere (for example, residential buildings, houses of culture, etc.).

The funds of the corporatization fund are spent exclusively on the acquisition of shares of the company sold by the shareholders of this company, for their subsequent placement among employees. In the case of paid sale to the employees of the company of shares acquired at the expense of the fund for corporatization of employees of the company, the proceeds are directed to the formation of the said fund.

The net profit of the past year after the repayment of expenses incurred at its expense and reflected during the year in the accounting records as unsecured by the relevant sources of financing, as well as after deductions for replenishing the reserve fund and creating special purpose funds, may be directed to the payment of founding income. The condition for the payment of founding income for joint-stock and other companies is the full payment of the authorized capital by its participants, and the net assets must be higher than the size of the authorized and reserve capital, both before and after the accrual of founding income.

The profit remaining after the accrual of the founder's income is accumulated as undistributed and is an integral part of the company's own capital.

Fundless Method does not involve the creation of special purpose funds. In this case, the enterprise has the right to spend funds for the needs of technical improvement and expansion of the material and production base, social development and material incentives for the team at the expense of the existing balance of retained earnings without the prior formation of special funds.

7.1 Profit: concept, principles of formation, factors on it

influencing

Nowadays, in a market economy, there are more and more commercial enterprises. Every business strives to make as much profit as possible. minimal cost. To ensure the profitability of his business, an entrepreneur should deeply analyze the current situation in the market, as well as within his enterprise. Achievement main goal- profit maximization is possible only with proper and thoughtful planning of activities commercial enterprise.

Profit in trade is a monetary expression of the value of the surplus product created by the productive labor of trade workers who are engaged in the continuation of the production process in the sphere of commodity circulation, as well as part of the surplus product created by the labor of workers in other sectors of the national economy and sent to trade through the mechanism of prices for goods, tariffs, surcharges. Profit is measured by amount and level. It is one of the most important evaluation indicators characterizing the result of the economic activity of the enterprise. The ratio of profit to turnover, expressed as a percentage, determines the level of profitability of the sale of goods. In a market economy, profitability is the most important qualitative indicator of the work of a trading enterprise, which summarizes the state of income, distribution costs, turnover, use of fixed assets, labor, equity and borrowed capital.

Profit is the final financial result of the economic activity of the enterprise. However, the financial result can be not only profit, but also loss.

In a simplified form, profit is the difference between gross income and distribution costs. This profit is to be called accounting (gross) profit, it reflects the financial result of a particular activity of the enterprise.

Economic profit - is the difference between gross income and economic costs. Economic profit is less than accounting profit by the amount of costs that are not included in distribution costs - the goal of any trading enterprise on the market is to maximize economic profit. This profit characterizes entrepreneurial income, which testifies to the payback of the costs of a trading enterprise and its ability to self-finance. In the process of analyzing the results of the work of a trading enterprise, various values of profit are used: profit (loss) from the sale of goods; sales profit

fixed assets and other property; gross profit; net profit; taxable income; income from other activities of the enterprise.

Differences in the concepts of profit are determined by their economic content and the provisions of the legislation on the taxation of enterprise profits. Profit from the sale of goods is defined as the difference between the gross income from the sale of goods and distribution costs. When determining profit from the sale of fixed assets and other property, the difference between the sale price and residual value these funds and property, increased by the inflation index. At the same time, the concept of "residual value" is considered in relation to fixed assets, intangible assets, and the initial cost - for other property.

The composition of income from non-realization operations includes: income received from equity participation in the activities of other enterprises, from the lease of property, dividends on shares, bonds and other securities belonging to the enterprise, as well as other income (expenses) from operations not related to the sale of goods, including amounts received in the form of sanctions for violation of business contracts.

Gross profit characterizes the final financial result of the economic activity of the enterprise and is the sum of profit from the sale of fixed assets and income from non-sales operations, reduced by a unit of expenses for these operations.

Gross profit with the greatest completeness and objectivity shows the result of all types of economic activity of the enterprise.

Net profit - This is the part of the gross profit that remains at the disposal of the enterprise after paying income tax to the budget.

Consider the concept of "taxable income".

Taxable income - is the amount of the portion of gross profit that is taxable. The object of taxation is the gross profit of the enterprise, reduced or increased in accordance with the provisions of the current legislation.

Let's name the conditions for profit growth in trading:

Expansion of the range of goods;

Implementing commercial innovations to increase
sales volumes of new products that are in high demand;

No fear of commercial risk;

Wise use of funds derived from cost savings.

Profits and losses represent the difference between the estimated costs and revenues and the actual costs incurred and revenues received.

Profit refers to the result of a firm's activities. For all companies prerequisite is profit maximization: profit is maximized when marginal revenue equals marginal cost. The rule in profit maximization is to choose such a volume of production

and sell the good so that its price equals long-run marginal cost. marginal cost represent the additional variable costs associated with each additional unit of output, sales of products - firms, as a rule, solve the problem of maximizing profits for the long run. Those of them that are not closely involved in maximizing profits have little chance of survival. Firms that survive in a competitive environment give long-term profit maximization one of its original values.

Profit and profitability in the conditions of the formation of a market economy are the most important indicators of the economic activity of trading organizations and enterprises. These indicators reflect all aspects of the activities of trade enterprises: the volume and structure retail trade, rational use of resources, implementation of measures to improve the organizations and technologies of trading processes, etc.

The amount and level of profit are formed under the influence of a large number of different factors that have both positive and negative effects on them. The number of factors that determine the amount of profit and profitability can hardly be clearly limited, it is very large. All factors can be divided into the main ones, which have the greatest impact on the amount and level of profit, and the secondary ones, the influence of which can be neglected. In addition, the entire set of factors can be divided into internal and external. They are closely related.

Internal factors affecting profit and profitability include resource factors (the size and composition of resources, the state of resources, their operating conditions), as well as factors associated with the development of retail turnover.

Among the internal factors, the following factors can be distinguished:

The volume of retail trade. With a constant profit share in the price
product growth in sales of goods allows you to receive a large amount
arrived.

Commodity structure of retail trade. Extension
assortment contributes to the growth of turnover. Increase in turnover
goods of higher quality, which are prestigious, allows
increase the share of profit in the price of goods, because buyers are more likely to purchase
these goods precisely because of their prestige and counting on great convenience
in operation. It also improves profitability.

Organization of goods movement. Accelerated promotion of goods in
trade network contributes to an increase in turnover and a decrease in current
expenses. As a result, the mass and the level of profits increase.

Organization of the trade and technological process of selling goods. For
to make a profit, it is necessary to use progressive methods of selling
goods: self-service, sales of goods by samples and catalogs. This

contributes to an increase in the volume of trade, as well as a decrease in its cost intensity.

The number and composition of employees. Sufficient number at
a certain level of technical equipment of labor allows you to fully
to the extent to implement the program of the enterprise to receive the necessary amount
arrived. Of great importance is the skill level of tradesmen.
employees, their ability to quickly and accurately serve customers, correctly
purchase goods, etc.

Forms and systems of economic incentives for workers.
The influence of this factor can be assessed through the indicator of payment costs
labor, as well as through the indicator of profitability of labor costs. IN
the role of moral encouragement of employees is currently increasing,
getting satisfaction from their work.

Labor productivity of employees of the enterprise. Growth
labor productivity, ceteris paribus, entails
increase in the mass of profit and increase the profitability of activities
enterprises.

Capital-labor ratio and technical equipment of labor of workers.
The higher the equipment of workers with modern commercial equipment,
the higher their productivity.

The state of the material and technical base of the trading enterprise.
An enterprise that has a more modern and developed material and
technical base have the prerequisites for a constant increase
retail turnover in long term. This entails
increase in the mass of profits and increase profitability.

Development and condition trading network, its territorial
location. The location of the trading network has a direct
impact on earnings and profitability. Serious impact on performance
profits can be provided not only by the development of a stationary store chain, but also
small retail, parcel and mobile network.

Moral and physical depreciation of fixed assets. This factor is
very important to increase the profitability of trade. Usage
worn-out fixed assets, obsolete equipment is not
allows you to expect to increase profits in the future.

Capital productivity. With an increase in capital productivity, retail
turnover per 1 ruble of funds invested in fixed assets.

Amount of working capital. The greater the amount of working capital
the enterprise has, the greater the mass of profit it receives in
the result of one of their turnovers.

Applicable pricing policy. From the amount of profit
included in the price of the goods, depends on the amount of profit received. Constant
an increase in the share of profits in the price of goods can lead to the opposite result.

Organization of work on the collection of receivables.
Timely collection of accounts receivable contributes to

acceleration of the turnover of working capital, and consequently, an increase in profits.

Organization of claim work, work with containers. This factor
directly affects the amount of profit from non-sales operations.

The implementation of the economy mode. Allows a relative reduction
current costs of trade enterprises and increase the amount received
arrived. The economy mode is understood not as an absolute, but as a relative
lower operating costs.

Business reputation of the enterprise. Represents an established
consumers have an opinion about the potential of the enterprise. high
business reputation allows the company to receive additional profit,
increase profitability. Trade enterprises cannot work
isolated. They are constantly in relationship with the outside
environment; buyers, the main share of which is occupied by the population;
manufacturers and sellers of goods; public organizations and
state institutions. The sum total of these relationships
directly affects the efficiency of commercial enterprises,
the amount of their profit, the profitability of activities.

To the main external factors The factors that form the profit of a trading enterprise include the following factors:

- Market volume. Retail turnover depends on market capacity
trading enterprise. The greater the market capacity, the greater the opportunity
profit-making enterprises.

- The development of competition. It has a negative effect on the amount and
the level of profit, since it leads to an averaging of the rate of profit.
Competition requires certain costs that reduce
the amount of profit received.

- The amount of prices set by suppliers of goods. In conditions
competition price increases by suppliers do not always lead to adequate
increase in selling prices. Merchants seek less
work with intermediaries, choose among suppliers those who offer
goods of the same quality level at lower prices.

- Prices for the services of transport companies, public utilities,
repair and other enterprises. Increase in prices and tariffs for services
increases operating costs of enterprises, reduces profits and reduces
profitability of trading activity.

- The development of the trade union movement. The company strives to
limiting wage costs. The interests of employees express
trade unions that are fighting for higher wages, which
creates the prerequisites for reducing the profits of the enterprise.

- Activity development public organizations consumers
goods and services.

- State regulation of the activities of trade enterprises. This factor is one of the main ones, determining the amount of profit and profitability.

IN general view, the factors affecting the profit of a trading enterprise can be represented in the form of a diagram.

Factors affecting the amount of profit can be divided into two groups, as it were. The first group includes the so-called main factors that directly affect the volume of profit of a trading enterprise. These include:

Profit (loss) from the sale of goods.

Profit (loss) from non-trading activities of the enterprise.

The balance of income and expenses on non-sales operations.

Profit (loss) from the sale of fixed assets.

The second group includes the so-called interdependent factors:

Sales volume of goods.

Retail prices for goods sold.

circulation costs.

The capital-labor ratio of workers.

The tax intensity of the enterprise.

The number of employees of the enterprise.

Turnover and composition of capital.

Costs attributable to profit.

If we talk about the main factors affecting profit, then we can say that in practice, gross (balance sheet) profit is mainly created at the expense of profit from the sale of goods, but it can be increased (decreased) by the amount of profit from non-trading activities of the enterprise, by the amount identified positive (negative) balance on non-sales transactions, by the amount of profit received from the sale of fixed assets (moreover, the profit (loss) from the sale of fixed assets is the difference between the selling (market) and their initial price or residual value, taking into account revaluations caused by inflation If it is revealed that the initial cost and costs incurred associated with the disposal of fixed assets and other property exceed the amount of proceeds from the sale, then the gross profit of the enterprise is reduced by the amount of this excess.If, on the contrary, the amount of proceeds exceeds the initial cost and expenses for the disposal of fixed assets and foreign property, gross profit is increased by this difference).

Interdependent factors as well as the main ones strongly influence the amount of profit. It is no coincidence that these factors received such a name. Their peculiarity lies in the fact that each of them to some extent influences or is influenced by other factors from this group. Therefore, dividing the subsystem of interdependent factors into separate elements-indicators,

it is possible to identify the degree of influence of each of them on profit based on the application of methods and techniques of economic and mathematical analysis. First, the impact of each of them on the amount of profit is evaluated, and then their combined impact. Using a comprehensive method of analysis, it is possible to identify the following necessary conditions for the normal functioning and development of an enterprise:

Tp > Tm > Ti > Tf > Tch, where Tp is the profit growth rate,

Tm - the growth rate of trade,

Ti - the growth rate of distribution costs,

Tf - the growth rate of the capital-labor ratio of workers,

Tch - growth rate of the number of employees.

Growth factors of this or that indicator are calculated by their successive ratio. The intensive development of a trading enterprise can be characterized not only by an increase in turnover and profits, but also by an increase in labor productivity. trade workers, capital increase, etc.

For example, the costs of dealing with retail highly dependent on size wages employees, various deductions to off-budget funds. A decrease in distribution costs entails, respectively, a decrease in wages and various kinds of deductions. This, in its own way, can increase profit margins, but at the same time, it can undermine the incentive for employees to work and greatly reduce labor productivity, which can lead to high costs for restoring staff to working capacity. In foreign practice, a system of incentives for employees is used in this respect, where, along with salary increases, the so-called participation of employees in the economic activities of an enterprise is used, which implies that employees have the right to purchase shares of enterprises at preferential prices, and then can receive dividends on purchased shares. .

It is assumed that the return on the increase in labor costs should grow faster than the size of its payment. The enterprise distributes this or that part of the profit not in the form of cash payments, but in the form of shares or transfers it to the bank accounts of employees, forming a credit fund, which the enterprise puts into circulation, which to some extent reduces the need for borrowed funds while reducing the cost of paying interest on bank loans.

The amount of profit in trade also depends on the volume of demand for goods and their supply. A decrease in demand for goods can lead to both a decrease in gross income from sales and a reduction in gross profit. The regulator of the ratio of supply and demand in the market are retail prices goods. At low prices for goods, the volume of demand for them is greater, and at high - less, since there are cheaper substitutes for these goods. As sales increase, the rate of return

increases, then its growth slows down, and, finally, it stabilizes or decreases, which depends on the properties of certain groups of goods.

Thus, profit is influenced by two interdependent factors: distribution costs and sales volumes of goods. Other factors also directly affect profit and each other.

7.2 Analysis of the profit of a manufacturing enterprise

Profit - the most important comprehensive indicator of enterprise performance assessment, reflecting all aspects of work: volume, assortment, quality, cost. This allows you to actively use the procedure for distributing profits in the system of economic incentives. The possibility of using profits for certain purposes is set depending on the efficiency of work.

The level of fulfillment of the profit plan depends on the financial condition of the manufacturing enterprise, the fulfillment of its obligations for settlements with suppliers of raw materials and materials; budget, banks and other organizations.

When conducting an analysis, it is necessary to identify the validity of the profit plan, which influenced the implementation of the plan factors, reserves for the growth of savings in order to accelerate production development, material incentives for employees.

The main sources of analysis are f. No. 1 "Balance sheet" and f. No. 2 "Profit and Loss Statement".

The financial result of the economic activity of the enterprise is reflected in the balance sheet in the form of balance sheet profit. Balance sheet profit includes profit (loss) from sales marketable products, other types of sales and non-operating results (profits and losses).

The balance sheet is grouped in a certain order and generalized information about the value of the property and liabilities of the enterprise in a single monetary meter at a specific point in time.

The balance sheet is a reporting document and is drawn up on the last calendar day of the reporting period.

The balance sheet is a two-sided table. The left side of the balance sheet is called the asset, and the right side is called the liability. Assets are what an enterprise owns; liabilities are what the enterprise owes. Liabilities show how much money was received by the company, assets - how the company used the funds received, in what it invested them. The results of the asset and liability balance are equal to each other.

The income statement characterizes financial results activities of the enterprise (account "Profit and Loss") for the reporting period. The income statement contains the following indicators:

Proceeds from the sale of goods, products, works, services minus tax
value added, excises and other taxes and mandatory
payments (net revenue);

Cost of sales of goods, products, works, services (except
selling and administrative expenses);

Business expenses;

Management expenses;

Profit/loss from sales;

Interest receivable;

Percentage to be paid;

Income from participation in other organizations;

Other operating expenses;

Profit/loss from financial and economic activities;

Other non-operating income;

Other non-operating expenses;

Profit/loss of the reporting period;

income tax;

diverted funds;

Undistributed profit/loss of the reporting period.

Responsibility for the organization of accounting at the enterprise, compliance with the law in the performance of business operations lies with the head of the enterprise. Depending on the volume of accounting work, the manager can:

Establish an accounting department structural subdivision,
headed by the chief accountant;

Introduce the position of an accountant;

Transfer on a contractual basis accounting
centralized accounting, specialized organization or
specialist accountant;

Handle bookkeeping in person.

The required number of accountants is determined depending on the amount of information generated for each of the accounting objects. The chief accountant (financial director), who heads the accounting service, acts in accordance with the law “On Accounting” and the Regulation on Accounting and Accounting in the Russian Federation. He reports to the head of the enterprise and is responsible for the formation of accounting policies, accounting, timely submission; complete and reliable financial statements. the main task accounting - to contribute to the achievement of positive results of the economic activity of the enterprise.

The head of the enterprise forms the accounting policy on the basis of the Accounting Regulation "Accounting policy of the organization" dated 09.12.98 No. 64n, which entered into force on January 1, 1999. Form the accounting policy of all enterprises, regardless of the form of ownership, and

disclose only those who publish their financial statements in whole or in part in accordance with the legislation of the Russian Federation, constituent documents or on their own initiative.

The form of accounting is chosen by the enterprise independently, and during the reporting period the accepted form of accounting should not change.

Currently, enterprises use the following forms of accounting:

Journal-main;

Memorial-order;

Magazine-order;
automated.

Any enterprise for the exercise of industrial or other commercial activities must have a certain capital or a set of resources that provide economic activity. At enterprises that produce products, the monetary form of capital in the process of procurement of resources changes to material, which in the process of production turns into a commodity. In turn, the commodity form of capital passes into the sphere of circulation and, in the process of realization, again turns into a monetary form with an increment. Accounting reflects the movement of capital of an individual enterprise by processes:

Formation of the authorized capital (fund);

Acquisition (procurement) of resources;

Production and release of products;

Sales of finished products;

formation and use of financial results.

For enterprises that perform work and provide services, the circulation of capital is similar to the circulation of capital in enterprises that produce products. At the same time, in the accounting of the movement of capital for such enterprises, the production stage is excluded, since the production of works and services is carried out here.

For enterprises engaged in trading activities, the circulation of capital represents a change in the monetary form to commodity and commodity to monetary with an increment. In accounting for such enterprises, the process of production of services is peculiar, during which New Product is not created, but costs are incurred to bring the goods to the consumer.

The process of formation and use of financial results is associated with the identification of the final financial result of the economic activity of a manufacturing enterprise (in the profit and loss account). The final financial result consists of profit (loss) from the sale of products, works, services, goods and income minus expenses received from various business operations (sale of property, received rent, losses from natural disasters, etc.). The final financial result is taken into account during the year on an accrual basis.

The use of profit is reflected separately from the received profit on the account of the same name.

The resulting profit is used to pay income tax. At the end of the year, the amount of used profit is written off to pay off the received annual profit. The remaining unused profit is transferred to a special account to record its movement in the next year.

7.3 Distribution of profits in trading

Under the distribution of profit is understood the procedure for its direction, determined by law. In a market economy, a significant part of the profit is withdrawn in the form of taxes (38-45% of gross profit), which the state uses to replenish budget revenues.

The Law of the Russian Federation "On the Profit Tax of Enterprises and Organizations" provides for the right of enterprises to direct part of their gross profit to finance capital investments for industrial and social purposes, as well as to repay bank loans received for these purposes. This makes it possible to reduce the actual amount of income tax, calculated without taking into account this benefit, by no more than 2 times. In addition, the law allows the gross profit to cover the costs associated with the repayment of loans from commercial banks received to finance capital investments. If the enterprise uses these credits not for their intended purpose, then the profit received from their use is subject to taxation in accordance with the established procedure.

The distribution of profits is based on the observance of three basic principles:

Ensuring the material interest of employees in achieving
the highest results at the lowest cost;

Accumulation of own capital;

Fulfillment of obligations to the state budget;

One of the areas of profit distribution is the repayment of the state target loan received from the target off-budget fund to replenish working capital, within the limits of its age. A targeted loan is issued on the basis of an agreement between financial authorities and joint-stock companies (with a state share in authorized capital more than 50%), privatized enterprises, regardless of the organizational and legal form. The repayment of the overdue target loan and the payment of interest on it is carried out at the expense of the profit remaining at the disposal of the enterprise.

The second direction of profit distribution is deductions to the reserve fund. In Russia, the reserve fund is created and replenished from profits only in joint-stock companies and companies with limited liability. No more than 50% of the amount of profit subject to taxation can be directed to the reserve fund. The funds of this fund are earmarked

purpose - coverage of unforeseen losses, compensation for risk, other expenses arising in the course of business activities of the enterprise. The existence of a reserve fund determines the possibility of paying dividends on shares in the event of a shortage of net profit.

Abroad, the method of participation of employees of a large enterprise in its profits is widely used. For these purposes, the company creates a so-called accumulation fund, into which a certain percentage of profit before taxes is transferred. This amount is distributed among employees in proportion to their salaries, and the money is not paid immediately, but is placed in various kinds of shares. An employee of a corporation can receive them only after leaving the enterprise.

If the amounts of the authorized capital and the accumulation fund exceed the amount of profit received, then we can talk about the stability of the financial orientation of funds for the development of the enterprise. The equalization of the ratio of these amounts indicates a pre-crisis state.

Special-purpose funds can be created at the enterprise, in which a significant part of the profit is accumulated, reserved or directed to the formation of sources of financing costs, the creation of new property of the enterprise for production purposes and social infrastructure, as well as for the needs of social development (except for capital investment), for material incentives for employees . Special-purpose funds clearly distinguish between funds allocated by an enterprise for production development and for consumer needs. In this regard, two independent groups of funds are formed: accumulation and consumption funds. Also, special-purpose funds include the fund of the social sphere.

Some of the profits may go to the consumption fund. The consumption fund at the enterprise is formed to meet the current needs of the trading enterprise. The source of the accumulation fund is net profit. Directing a significant share of net profit to current needs, the company reduces the rate of economic growth and, consequently, limits the possibility of future consumption. Profit directed to investment (capital investment) contributes to the acceleration of economic growth, thereby expanding the possibilities of future consumption.

In general terms, the profit remaining at the disposal of the commercial enterprise is distributed among accumulation and consumption funds. These funds differ in ownership. On the joint stock company consumption funds are owned by the labor collective of the enterprise, and accumulation funds are owned by shareholders, founders. Therefore, consumption funds cannot be attributed to the capital of an enterprise, because the difference between capital and funds lies in the fact that capital is formed as a result of the accumulation of property, and accumulation funds - as a result of the distribution of net profit.

Russian legislation grants enterprises, regardless of the organizational and legal form of ownership, the right to quickly maneuver the profits that come to their disposal after paying tax payments to the budget. The difference between the total amount of profit for all activities of the enterprise and its used part for the reporting period is retained earnings.

Retained earnings is an indicator that characterizes the economic growth of an enterprise based on own funds. As part of retained earnings, one part characterizes the amount of accumulated profit, the second part is free profit, i.e. profit that received no referral. It should be noted that the profit remaining at the disposal of the enterprise cannot be fully attributed to equity. In fact, all consumption funds, as well as such savings as investments in the social sphere, do not belong to equity. They do not represent the capital of the enterprise in its pure form, but in fact what the enterprise gave to the team to improve its social needs (construction of a holiday home, etc.).

According to the economic content, funds are the net profit of the reporting year or previous years, distributed among the funds for its intended use: for the acquisition new technology(accumulation fund); for social activities (social sphere fund); for material incentives (consumption fund) and other needs.

The Board of Founders has the right to direct the funds of the funds to cover losses, redistribute the funds of the funds between them, direct part of the funds to increase the authorized capital and finance other activities.

It must be added that all of the above (about the creation of funds at the enterprise) is more or less typical for large enterprises, where the distribution of profits occurs in accordance with founding documents for funds in which the amount of deductions is provided. The procedure for the formation and spending of funds is determined by the enterprise independently and is fixed in the charter and order on the accounting policy of the enterprise. This method of using profits is called the stock method. The fundless method is used in most cases by small businesses. At such enterprises, a reserve fund is usually formed, contributions to which may affect taxable profit due to possible tax benefits on these contributions. Ultimately, the goal of profit distribution analysis is to establish how rationally profit is distributed and used from the standpoint of self-growth (self-sufficiency) of capital and self-financing of a trading enterprise.

Based on the results of the analysis, having identified how certain factors affect the change in profit, it is necessary to develop specific measures to increase the analyzed indicator:

Increasing the volume of output;

Reducing the cost of production;

Reducing the cost of the enterprise;

Establishing strong economic ties with suppliers of raw materials and
materials;

Systematic control over the distribution of raw materials, materials and fuel;

Increasing the productivity of workers;

Professional development of specialists;

Implementation the latest technologies;

Efficient use of production capacities.

Creation of trade enterprises for the sale of products;

Creation of marketing services at the enterprise;

Reconstruction and modernization of the enterprise.

In the conditions of market relations, manufacturing enterprises carry out their activities on the basis of a commercial calculation, in which costs must be covered from their own income. Profit becomes the main source of production and social development of labor collectives.

Manufacturing plants began to have real financial independence, independently distribute the proceeds from the sale of products, dispose of profits at their own discretion, form production and social funds, seek the funds they need for investment, using, among other things, financial market resources - bank loans, bond issues, deposit certificates and other tools.

Enterprises have become free from petty tutelage on the part of the state, but at the same time their responsibility for the economic and financial results of their work has sharply increased.

In order to get any commercial result, any enterprise has to bear certain costs. Without cost, there is no result. This postulate must be remembered by any entrepreneur. Expenses related to commercial activities and circulation of goods are called distribution costs. These include the costs associated with the sale and purchase of goods, with their promotion in the sphere of circulation.
Distribution costs - a monetary value of the costs incurred by the seller in the process of promoting goods to the buyer for a certain period of time.
There are two economic forms circulation costs:
1 additional distribution costs, i.e. costs associated with the continuation of the production process in the sphere of circulation (in particular, delivery, refinement, packaging, transportation, storage, sale of goods);
2 net distribution costs, i.e. costs associated with the purchase and sale of goods and with the change of ownership.
Distribution costs are formed both in marketing and in trade and intermediary organizations and enterprises. The size of distribution costs and their relative level largely depend on the number of trading links, i.e. from the number of re-sales of goods. The greater the number of links and the more intensive the turnover, the greater, ceteris paribus, the size and level of costs. The costs of trade enterprises and organizations not related to the process of selling goods are not included in distribution costs.
The main distribution costs are combined into four economic groups: material costs, labor costs, deductions for social events and depreciation of fixed assets and intangible assets. Approximately one third of the expenses are wages, 15% - depreciation, almost 12% - rent, 17% - payment for services of third-party organizations, etc.
The costs are divided into variables dependent on the growth of turnover, and conditionally constant, which remain unchanged with any changes in turnover.
Variables include costs, the value of which depends mainly on the volume of sales of goods. It is these costs that are manageable (of course, to a certain extent): they can be influenced by a system of socio-economic levers. In turn, the fixed costs of circulation are formed by the costs of a commercial enterprise, which do not directly depend on the volume of commodity turnover. They neither increase nor decrease during a limited period of time in the process of changing trade turnover. Usually these are expenses for the maintenance of buildings, long-term rental of premises, payment of administrative and managerial personnel, etc.
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Since the value of costs is directly related to the economic parameters of commercial activity, it is advisable to evaluate costs not only in absolute values, but, above all, relative ones. There are three options for calculating relative distribution costs. The first, most commonly used, is the ratio of the amount of costs to turnover. It can be interpreted as the share of costs in the company's cash receipts. The same indicator, which is called the cost intensity, characterizes the efficiency of trade.
The distribution costs are formed depending on the financial, economic and marketing policy of a commercial enterprise. Costs - the object of management, which is carried out with the help of a complex of economic and social tools. It is necessary to take into account the vector of influence, which for them can be diametrically opposed. The growth of the physical volume of trade, other things being equal
under certain conditions leads to an increase in the absolute amount of variable costs, but to a decrease in the relative level of costs.
That is why small business is, in a certain sense, more efficient than large and medium-sized ones. In particular, a low level of costs for small trade enterprises can be ensured by a savings regime and an intensive marketing policy. Therefore, the costs per 100 rubles of cash receipts in large and medium-sized retail trade organizations in 2006 amounted to 17.8%, and in small enterprises - only 10.5%.
In general, in 2006 commercial and management expenses in wholesale trade amounted to 1952.9 billion rubles, which is 10.3% in relation to cash proceeds from the sale of goods, in retail trade, including trade in motor vehicles - 501.4 billion rubles. (11.6%), in restaurants, bars. canteens - 132.0 (49.6).
The composition of distribution costs includes the costs of transporting goods, wages of sales workers, the costs of renting and maintaining retail premises, as well as the costs of storage, sorting, underworking, packaging and pre-sale packaging of goods, interest on credit, loss of goods in limits and packaging costs, marketing and management costs, including advertising and management costs, etc. In addition, they include various kinds of social contributions, as well as depreciation of fixed capital. The costs include the cost of fuel, gas and electricity for production needs, as well as low-value and wear-and-tear (with a service life of up to one year) items and inventory.
The distribution cost structure varies widely across different types of trade organizations, which, of course, is connected with the specifics of their main activity. If in catering organizations a significant place is occupied by the costs of purchasing raw materials, materials, etc., then in retail they play a relatively modest role. More than 1/5 of the costs are the share of wages in retail and public catering organizations, while in wholesale trade their share is about 6%. In wholesale trade, more than half of the costs are paid for works and services of third-party organizations; in retail trade, they determine 40% of all costs, while in catering this type of expenditure takes only 11%
The level of distribution costs is affected by a number of organizational, economic and social factors. Cost reduction factors include: optimization of delivery and warehousing of goods; ensuring the rhythm of delivery; fast turnover of goods and other working capital; high labor productivity of trade workers, based on scientific principles organization of the trading process and franchising; increase in the share of equity capital; decrease in inflation rates, etc. The enterprise must comply with the regime of rational savings.
Trade costs associated with commercial activities and their level are not the same in different regions. They are by region, which is largely due to local conditions of sale, commodity structure, specifics of the delivery and storage of goods, the length of transport routes and the distances between the place of production and the place of sale and sale of goods, population density, level of urbanization, other geographical factors, etc. .
The level of distribution costs as a percentage of turnover ranges from 5.65% in the Central Federal District to 2.24% in the Urals District. The standard deviation of the cost level is ±1.31. However, if this indicator is expressed as a coefficient of variation, i.e. as a percentage of the average level, it will show a fairly high level of regional volatility - 32.2.

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