Planning of financial results at the enterprise. Economic substantiation of income and profit of a trade enterprise for the next year Conclusions. Draft decision

Each enterprise must clearly represent the goals of the analysis of this segment of the economy and determine the list of tasks, the solution of which will allow achieving the goals. At the same time, a list of indicators to be studied is established. This list is systematically updated taking into account the ongoing changes in the country's economy, industry, and enterprise. The purpose of income analysis is to study and identify the main sources of formation, and identify reserves to increase the profitability of a commercial enterprise.

The sources of information for income analysis are:

operational accounting data;

statistical reporting;

materials of documentary audits;

inventory checks, observation results;

Analysis steps:

Stage 1 - preparatory. It involves defining the goal of income analysis - identifying reserves for profitability growth and improving the performance of the enterprise based on a comprehensive analysis of income.

Stage 2 - the main one. It includes:

Analysis of the total income of a trading enterprise by amount and level.

Analysis of income by type

Analysis of gross profit by amount and by level

Analysis of the structure of gross profit (for individual product groups)

Factor analysis of gross profit Stage 3 - final - identification of trends in the development of income and profitability of a commercial enterprise; identification of strengths and weaknesses, threats and opportunities; identification of reserves for income growth and profitability increase; development of an action plan to increase profitability and profitability, and control over its implementation.

For the analysis of gross profit, traditional and mathematical methods of analysis are used. The main methods and techniques of economic analysis include: assessment of absolute relative and average values, comparison method, grouping, index, graphic method of chain substitutions, balance.

The reliability of the results of the analysis of gross profit is directly dependent on the quality of its information support.

Before analysis, it is necessary to carefully check all the materials involved in the analysis. Preparation of data for analysis consists mainly in their verification, in checking the quality of reporting materials.

In the process of analyzing gross profit, the degree of compliance of actual (expected) values ​​with forecast (planned) values ​​is established, and the fulfillment of tasks for gross income. During the analysis, the dynamics of gross profit is determined, the reasons for its growth or decrease are established. When analyzing, special attention should be paid to calculating the influence of the main factors on the amount and level of gross profit. The main factors affecting the size of gross profit include: the volume and assortment structure of trade turnover, the level of trade markups and prices, the composition of trade turnover, etc.

The analysis of gross profit is completed with the calculation of lost opportunities in the growth of gross profit and the development of measures with the identification of those responsible for their implementation and the establishment of measures of responsibility for their implementation.

The analysis materials serve as the basis for forecasting and planning gross profit for the next year.

Gross profit as an economic category is a part of the value of the goods, which is intended to cover the costs of distribution and generate profits.

Gross profit of the enterprise is the difference between the cash receipts from the sale of goods and their purchase price. Gross profit from the sale of goods is characterized by the amount and level. The level of this income in trade is defined as the ratio of the amount of gross profit from sales to the volume of trade.

Gross profit- the source of funds for reimbursement of current costs, settlements with the budget, the formation of profits of the enterprise - is not a direct indicator of the economic efficiency of the trading enterprise.

In the process of analyzing gross profit, the degree of compliance of actual values ​​with forecasts is established, the dynamics of gross profit is determined, the reasons for its growth or decrease are established, and the influence of the main factors on the amount and level of gross profit is calculated.

When accounting for goods at selling prices, gross profit from sales is determined by calculation. There are several methods for such a calculation, depending on the size of the applied allowances, the frequency of their changes, the possibility of accounting for the sale of goods by type, etc. The main of these methods are:

According to the total turnover;

According to the range of goods turnover;

According to the assortment of the rest of the goods;

By average percentage.

The amount of income from the sale of fixed assets and other tangible assets depends on the amount of property sold, its book value and sale price. At the same time, not only the direct financial result is taken into account, but also the effect of accelerating capital turnover. Planning is the fundamental basis of entrepreneurial and managerial activity in any area of ​​the economy in the performance of any of its inherent functions.

Planning the income of the enterprise is carried out by means of the method of technical and economic calculations; economic and statistical methods by moving average; calculation and analytical method.

According to paragraph 1 of Art. 252 Tax Code of the Russian Federation, which is referenced in paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation the costs must be economically justified. AT paragraph 1 of Art. 252 Tax Code of the Russian Federation It is stated that reasonable costs are understood as economically justified costs, the assessment of which is expressed in monetary terms. The legislator does not disclose this definition in more detail, and this leads to its unclear and ambiguous interpretation.

Chapter from the book "USNO-2006"

Fiscal departments, when checking compliance with this criterion, are guided, as before, Guidelines for the application of Chapter 25 of the Tax Code of the Russian Federation(lost validity due to publication Order of the Federal Tax Service of the Russian Federation dated April 21, 2005 No.SAE-3-02/ [email protected] ), which states that economically justified costs should be understood as costs due to the goals of generating income, satisfying the principle of rationality and due to the customs of business turnover. Here are the requirements allocated by the tax authorities, compliance with which allows us to talk about the reasonableness of costs:

- due to the goals of generating income;

- satisfy the principle of rationality;

- due to business practices.

Despite a little clarification in , much is still unclear, and further clarification of these criteria is needed, but this is not. These criteria are interrelated, sometimes it is not clear where one ends and the other begins.

In essence, for the recognition of costs as economically justified, it is necessary that they be carried out as part of activities aimed at generating income, made in order to generate income, and perhaps even reduce a possible loss. Their need may be due to the customs of business, they should not be overstated.

Relationship of expenses and entrepreneurial activity

According to Art. 2 Civil Code of the Russian Federation entrepreneurial activity - independent activity carried out at one's own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law. When checking expenses, tax authorities first pay attention to their relationship with entrepreneurial activity. Therefore, the taxpayer needs to make it clear from contracts, supporting documents and other documents what goods were purchased (services rendered, work performed) and for what purposes they were used.

Expenditures are aimed at generating income

The criterion for the direction of costs to generate income is vague, according to the fiscal departments, it implies the relationship of costs and financial results.

Entrepreneurial activity did not bring profit . According to the definition of entrepreneurial activity, it is aimed at systematic profit, but the organization cannot always make a profit, because the result of financial and economic activity depends on many factors.

When checking the conditionality of expenses for the purposes of generating income, tax inspectorates often recognize expenses as unreasonable if the organization does not receive profit from its activities, since, in their opinion, this indicates that the expenses were incurred in vain.

Note that entrepreneurial activity is aimed at systematic profit, does not mean that the result of the activity should be profit, since this does not indicate the result of the activity, but only its direction. Expenses justification criterion specified in Guidelines for the application of Chapter 25 of the Tax Code of the Russian Federation, - the conditionality of expenses for the purposes of generating income, also indicates the direction of expenses for obtaining income from activities, but not that expenses are recognized as reasonable if profit is received from the activity.

In addition, in Art. 252 Tax Code of the Russian Federation there is no mention of such a criterion for the justification of costs as the result of activities. It is impossible to link the reasonableness of costs and performance results, because the latter depend not only on the size and type of costs, but also on measures to form costs, promote goods, and competition. This point of view is also shared by the courts, for example: the Federal Antimonopoly Service of the Volga-Vyatka District in Decree of 09.03.06 No.A79-6184/2005, FAS of the East Siberian District in Resolution dated 11.01.06 No.А10-4653/05-Ф02-6684/05-С1.

Costs aimed at reducing the amount of possible losses . Is it right to take into account expenses aimed not at generating income, but at reducing expected losses? Of course, it is legal, because this means that the organization receives income that to some extent covers losses. If in such a situation the tax inspectorate refused to record expenses, then the taxpayer can use the position of the Federal Antimonopoly Service of the North-Western District, presented in Decree No. 10.04.06А56-35713/2005.

Principle of rationality

The principle of rationality in the tax legislation is not deciphered. Cost rationality implies that costs are necessary to carry out activities, they are beneficial based on several possible spending options and are not overstated. This is the most difficult element of justification, because a lot of possible reasons can be summed up under it.

Why did the organization incur these costs, do they need it? If for ordinary costs this issue is more or less solvable, clarifications from the fiscal departments have been published on them, then with respect to non-standard costs, the accountant needs to be ready and have evidence of his case.

For example, an organization bears the costs of training, retraining, recertification of its employees, which the tax authorities have not recognized. The Federal Antimonopoly Service of the West Siberian District, considering the dispute, supported the taxpayer, arguing in Decree of 09.03.06 No.F04-8885/2005(20554-A27-3) own approach in that the reasonableness of the costs associated with the training courses for employees of OAO Koks is that without appropriate training, retraining and recertification, employees cannot be allowed to service and operate production facilities used in the activities of the enterprise, that is, training, retraining and recertification of employees is necessary for the implementation of the production activities of the enterprise.

It is especially difficult for an organization to prove the reasonableness of expenses for services (works) provided by counterparties, if the provision of similar, but somewhat different in content, services (works) is provided for in the job descriptions of employees. In this situation, it is possible to win the dispute if differences in the services provided are revealed, that is, the absence of duplication of services is proved.

Even if the organization has structures that perform functions similar to those performed by third parties, this is not a reason to recognize the costs as unreasonable. The Tax Code does not mention such a criterion for the economic justification of costs. The legislation does not establish that services (works) should be provided (performed) only by their own units, if this is within their competence. And if you need additional reasons why it was third parties who provided such services, then you can indicate that the departments of the organization may be overloaded with work, their employees are not qualified enough ( Decree of the Federal Antimonopoly Service of the West Siberian District from 20.04.06 № F04-2117/2006(21664-A27-3)).

Inflated costs

Costs that satisfy the principle of rationality should not be overestimated. For this ch. 25 Tax Code of the Russian Federation norms are provided for some expenses, for example: daily allowance for business trips, compensation for the use of a personal car for official purposes. For costs for which there are no norms, tax authorities pay closer attention during inspections.

The algorithm for checking for overestimation of costs is not specified in the Tax Code of the Russian Federation. The tax authorities compare the price at which the goods (works, services) were purchased with the market price, guided by Art. 40 Tax Code of the Russian Federation. Item 3 this article found that when the prices of goods, works or services applied by the parties to the transaction deviate upwards or downwards by more than 20 percent from the market price of identical (homogeneous) goods (works or services), the tax authority has the right to make a reasoned decision to charge additional tax and penalties , calculated in such a way as if the results of this transaction were evaluated based on the application of market prices for the relevant goods, works or services.

At the same time, the tax authorities must first identify the market price based on the prices of identical (homogeneous) goods, and then compare it with the prices at which the taxpayer made purchases. This algorithm can also be used by a "simplifier" when checking the level of their expenses, without waiting for the tax inspectorate.

business practices

The need to bear costs may not be provided for by law - it may be due to traditional relationships that have developed in business. That is, when carrying out business operations, it is necessary to incur additional costs that are not provided for by law, but without which the organization loses any advantages and cannot conclude transactions.

AT Letter of the Ministry of Finance of the Russian Federation dated 01.06.06 No.03-03-04/1/497 the situation is considered when the organization for hiring personnel used the services of a recruitment agency, to which it paid for each candidate. The letter states that expenses of the organization related to the payment for the services of a recruitment agency for the selection of candidates who did not fit the organization should not be taken into account for the purposes of taxing the profits of organizations. We are talking about costs that did not bring specific benefits to the organization in the framework of entrepreneurial activity (the candidate did not fit), at the same time they are necessary to find an employee for a vacant position. The recruitment agency evaluates applicants based on the experience of searching for personnel, but it cannot take into account the specific criteria that are imposed on the appearance, character traits and other data of the applicant by the head of the department of the organization, its director and other persons who contribute to the assessment of the candidate.

If the organization does not pay the agency for the candidates provided, regardless of whether they are suitable, then it will not be able to conclude an agreement with the agency. The need to work with an agency may be due to the fact that the organization does not have a personnel service or specialists who could select the necessary personnel. The organization is forced to conclude an agreement with the agency on its terms. If a similar condition is set by other agencies, then in this situation it is necessary to say that the costs are due to the customs of business. Therefore, the costs incurred in the name of compliance with the principle of rationality and should be recognized as economically justified.

Documentary evidence of expenses

Paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation requires costs to meet criteria paragraph 1 of Art. 252 Tax Code of the Russian Federation, one of which is their documentary evidence.

There is a gap in the tax legislation on the issue of documentary evidence of expenses. Let us clarify right away that we are interested in documentary evidence of only those expenses incurred on the territory of the Russian Federation. In the old edition Art. 252 Tax Code of the Russian Federation, which was in force until 01.01.06, it was said that documented expenses are understood to be expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation. The current version of this article clarifies that expenses can be confirmed by documents indirectly confirming them. The Tax Code does not say anything else on this issue, as a result, a lot of questions arise, for example: what is the procedure for documenting the expenses incurred? What documents confirm the expenses incurred? How should such documents be drawn up for tax purposes?

These issues are considered only in accounting. AT Article 9 of the Federal Law on Accounting the concept of supporting documents, which are used to formalize business transactions, has been introduced. It is indicated that they serve as primary accounting documents on the basis of which accounting is maintained. The procedure for their registration is also determined, the mandatory details are determined.

Therefore, to the question of what documents confirm the expenses incurred for the purposes of applying the simplified taxation system, it can be answered that supporting documents, since they draw up business transactions, other documents can be used besides them. This is consistent with the fact that according to Art. 252 Tax Code of the Russian Federation since 2006, expenses can be confirmed by documents that indirectly testify to the expenses incurred. This possibility is relevant when the supporting document has flaws in design.

The requirement that documents must be drawn up in accordance with applicable law leads us to Federal h accounting law where this issue is discussed in detail. Despite the fact that "simplifiers" are exempted from accounting, the norms of accounting legislation on documentary evidence of expenses incurred apply to them as well.

Tax inspectorates, when checking documentary evidence of expenses, pay special attention to the execution of documents (primarily vouchers), their details, because, having found flaws in the execution, they can say that the voucher cannot confirm expenses, respectively, they are taken into account illegally. Tax authorities often approach the verification of expenses from a formal point of view, that is, having identified any shortcomings, even insignificant ones, in the preparation of documents, they admit the absence of documentary evidence of expenses and do not pay attention to the fact that the expenses incurred by the taxpayer can be “seen” through other documents , their relationship.

Documentation requirements

Due to the lack of clarifications in the tax legislation on the execution of documents, the norms of accounting legislation are applied. Paragraph 2 of Art. 9Federal law on accounting provided that primary accounting documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation. AT Federal h accounting law there are several mandatory details for such documents. Federal Tax Service in Moscow Letter No. 15.07.0518-11/3/50775 , intended for persons using the USNO, clarifies: since special forms of primary documents for organizations applying the simplified taxation system have not been developed, such taxpayers must use the primary documents used by organizations that are under the traditional taxation regime.

When drawing up supporting documents for which a unified form is provided, there are usually few questions, which cannot be said about those documents for which such a form is not approved. Paragraph 2 of Art. 9Federal h accounting law obligatory details are established for documents, the unified form of which is not approved: the name of the document, the date of its compilation, the name of the organization on behalf of which the document was drawn up, the content of the business transaction, the meters of the business transaction in physical and monetary terms, the names of the positions of the persons responsible for the business transaction and the correctness of its design, their personal signatures.

Additionally in Regulations on accounting and financial reporting two more details of the supporting documents are indicated: the code of the form of the document and the decoding of the signature of the persons responsible for the business transaction and the correctness of its execution. According to item 8 of this provision, the organization must approve in the accounting policy the forms of primary accounting documents that draw up business transactions and for which standard forms are not established.

So, if a unified form is not provided for the primary accounting document, then the organization itself approves it, not forgetting about the required details. Uncertainty arises due to the fact that various operations are drawn up with primary accounting documents, and in some situations the specified details may not be enough. Neither the financial department nor the legislator indicated what other details should be in some documents so that it can be definitely said that the taxpayer has correctly executed the document for the purposes of accounting and, therefore, tax accounting. In addition, the order of reflection of mandatory details is not set out, for example, the “degree of detail” of their presentation for various documents. All this allows the tax inspectorates to "creatively" approach these issues and set their own subjective criteria.

The essence of documentary evidence of expenses

For the purposes of documenting the expenses incurred, the Tax Code does not specify which documents must confirm the expenses incurred and how they should be drawn up, that is, the criteria are not clearly defined according to which one could say that the expenses are documented. Therefore, they can be any documents on the basis of which it can be determined that the expenses have occurred, that is, these are not only supporting documents, but also others, especially since the new edition Art. 252 Tax Code of the Russian Federation refers to documents indirectly confirming the expenses incurred, which expanded the "boundaries" of documentary evidence of expenses.

The essence of documentary confirmation of expenses was determined by the Federal Antimonopoly Service of the Volga-Vyatka District Decree No. 22.12.05A82-4797/2004-15: The Tax Code of the Russian Federation does not establish a list of documents to be drawn up when the taxpayer performs certain debit transactions and does not impose any special requirements for their execution (filling out). When deciding on the possibility of accounting for certain expenses for tax purposes, it is necessary to proceed from whether the documents available to the taxpayer confirm the expenses incurred by him or not, that is, the condition for including expenses in tax expenses is the ability, based on the available documents, to make an unambiguous conclusion about that the costs were actually incurred. At the same time, any evidence submitted by the taxpayer in support of the fact and amount of these costs, which are subject to legal assessment in the aggregate, should be taken into account.

For example, the FAS of the Far Eastern District considered a dispute in which the tax authorities talked about the misuse of accountable funds due to the lack of a KKM check. The money was given for the purchase of flowers for anniversaries and events, and the expense was confirmed by sales receipts and certificates of purchase of goods and materials. court in Decree No. 26.07.06Ф03-А73/06-2/1776 pointed out that the absence of a cash register receipt, in the presence of other supporting documents, cannot be an unconditional evidence of the misuse of funds by accountable persons and the latter's receipt of income subject to personal income tax.

Deficiencies in paperwork

When preparing supporting documents, you need to be extremely careful to reflect all the necessary details. When describing business transactions, it is desirable to use such formulations that accurately reflect the essence of the actions taken, do not allow the tax inspectorate to interpret them in two ways, and allow accounting for expenses in accordance with the language of the legislation on taxes and fees. In addition, it is better to state the content of the operation in detail so that the tax authorities have no doubts about its purpose.

Of course, some transactions are confirmed by supporting documents, in the design of which there are significant shortcomings, for example, there are no mandatory details. When tax officials discover them during a tax audit, it is easier for them to recognize the document as non-compliant Federal h accounting law and indicate that the costs are not documented. This approach is formal, since Art. 252 Tax Code of the Russian Federation does not impose special requirements for documentary evidence of expenses. The existence of expenses incurred and their validity can be proved based on an analysis of the totality of documents, since the Tax Code of the Russian Federation does not list them. This approach is used by the courts in resolving disputes, and the taxpayer, if there are other documents proving his case, has a chance of success.

Lack of details to be reflected in the documents. Names of positions of persons and their signatures. The Federal Antimonopoly Service of the Northwestern District considered a dispute related to the fact that the organization, in violation of Art. 9 of the Federal Law on Accounting the consignment note does not contain two mandatory details: the names of the positions of the persons who received and released the goods, and the decoding of their signatures ( Decree No. 16.09.05А56-49655/04). The court, on the basis of the totality of the documents submitted by the taxpayer, recognized that the invoices confirm the expenses incurred.

The name of the buyer is not a mandatory requisite of the primary source document. Sometimes this does not stop tax inspectorates, who, in the absence of this requisite, speak of a violation Federal h accounting law and do not recognize the documents as vouchers. The Federal Antimonopoly Service of the West Siberian District considered that the absence of these details in copies of checks does not play a role in the issue of recognizing them as primary vouchers ( Decree No. 13.06.06F04-3410/2006(23377-A27-15)).

The requisite “Content of a business transaction” is subjected to the most thorough check by the tax authorities. He talks about the connection of expenses with entrepreneurial activity, as well as the rationality of the expenses incurred. Therefore, it is important to indicate in it all the necessary information so that the inspectors have no doubts about the nature of the costs. Since the Tax Code of the Russian Federation did not indicate the list of documents that confirm the incurring of expenses for tax accounting purposes, the lack of information can be compensated for by the data of other documents.

The Tax Code of the Russian Federation does not single out the degree of decoding of the content of the operation of the primary document as a criterion for documentary evidence, therefore the requirements of some tax inspectorates to recognize the absence of documentary evidence in this case are unlawful. The Federal Antimonopoly Service of the Volga-Vyatka District considered the complaint of the tax authorities, who revealed that the acceptance certificates were drawn up without an exact indication of the services provided, that is, the expenses were not documented, considered their position unreasonable ( Decree No. 30.06.06А43-44279/2005-35-1292).

Often, in the act of work performed, services rendered, there is no detailed content of the business transaction, the parties confine themselves to referring to the contract, which is sometimes interpreted by tax inspectorates fiscally. You can prove the correctness in court by presenting all the documents relating to the business transaction and confirming that it was carried out.

The Federal Antimonopoly Service of the Volga District considered the complaint of the tax authority, according to which, the taxpayer violated the requirements Federal h accounting law, since the acts did not reflect the content of the business transaction and its meters in physical and monetary terms.

The court recognized the inspection's arguments as untenable. He pointed out that albums of unified forms do not contain a standard form of the act of acceptance of services. At the same time, an analysis of the act submitted by the applicant shows that it contains the necessary details: there is a reference to the type of service, to the contract, to the cost of the services provided. The terms of the applicant's contract with Prodinvest LLC provided for an assessment of the entire volume of services rendered, and not each document produced separately. Under such circumstances, the parties had no grounds for distinguishing in the act of acceptance and transfer of services the cost of each stage of services (Decree No. 28.04.06А12-24634/05-С51).

Task 14

After analyzing the reporting data on the change in the income of the enterprise, calculate the gross profit of the enterprise for the next year using the economic-statistical method, and calculate the other income of the trading enterprise in the next year using the following conditions:

Next year, it is planned to leave the sublease at the level of the previous year, while increasing the rental rate by 20%;

Bring the calculations, the results of the calculations are presented in table 2.13.

Table 2.13 - Calculation of income of a trade enterprise in the next year

Based on the economic and statistical method, we calculate the average level of gross profit:

VP pl \u003d = 6568.36 thousand rubles.

Calculate the income from the rental of property in the planning period:

Yes pl \u003d Oosn.f * Sap l \u003d 98.8 * 20% \u003d 118.56 thousand rubles.

From here we find the share of gross profit and other income and the rate of change.

Thus, the growth of gross profit in the planned year will be 38.5%, while other income will increase by 20%. Total revenues will increase by 38.14%, mainly due to the growth of gross profit, the weight of which is 98.23%. The growth trend is optimal for this company when opening a new department with an area of ​​75 m2.

Calculation of the profit plan by the direct account method.

1. Sales profit:

Ppr pl \u003d V pl - s / s pl - Kr pl - Ur pl, from this formula:

VP pl \u003d V pl - s / s pl \u003d T pl sale price - T pl purchase price \u003d 6568.96 thousand rubles.

IO pl \u003d Kr pl - Up pl \u003d 5839.8 thousand rubles.

Thus, Ppr pl \u003d 6568.96-5839.8 \u003d 726.16 thousand rubles.

2. Net profit

PE pl \u003d Ppr pl (1-Snp) \u003d 726.16 * 0.8 \u003d 580.93 thousand rubles.

3. interest payable is found through the interest rate for the last year

% pack pl \u003d Ppr pl * (% pack otch / (Ppr otch / 100)) / 100 \u003d \u003d 726.16 * (33.3 / (737.9 / 100)) / 100 \u003d 32.68 thousand rubles.

4. Other expenses pl \u003d Ppr pl * (Other expenses otch / (Ppr otch / 100)) / 100 \u003d \u003d 726.16 * (90.5 / (737.9 / 100)) / 100 \u003d 89.03 thousand rubles rub.

5. PDNO pl \u003d Ppr pl +% floor pl-% pack pl + Duch pl + Pd pl-Pr pl \u003d 726.16-32.68 + 118.56-89.03 \u003d 723.01 thousand rubles.

The results obtained are presented in Table 2.14.

Task 16

Based on the calculations, compile a summary table of the plan of the main indicators of the activity of the trade enterprise for the next year (Table 2.14). Justify the distribution of the net profit of the enterprise. Based on the results of the analysis and planning, make an economic justification, conclusions and suggestions.

Table 2.14 - Plan of the main performance indicators of the trade enterprise in the next year

Indicators	Units	Reporting year	Next year	Deviation (+;-)	Rate of change, %
BUT	B
1. Retail turnover without VAT	thousand roubles.		37554,96	11769,96	145,65
2. Trade area	sq.m.				118,75
3. Average number of employees, total.	people				117,02
Incl. TOP	people				116,0
4. Labor productivity, incl.	thousand rubles/person	548,62	682,8	134,18	124,46
- TOP	thousand rubles / person	1031,4		263,6	125,56
5. Gross profit	thousand roubles.		6868,36	2126,4	144,8
- level	%	18,4	18,3	-0,1	-
6. Distribution costs	thousand roubles.	4004,1	5565,7	1561,6	139,0
- level	%	15,53	14,8	-0,73	-
7. Profit from sales	thousand roubles.	737,9	726,16	-11,74	98,41
- level	%	2,86	1,93	-0,93	-
8. Income from participation in other organizations	thousand roubles.	-	-	-	-
9. Interest receivable	thousand roubles.	-	-	-	-
10. Interest payable	thousand roubles.	33,3	32,68	-0,62	98,14
11. Other income	thousand roubles.	98,8	118,56	19,76	120,0
12. Other expenses	thousand roubles.	90,5	89,03	-1,47	98,37
13. Profit before tax	thousand roubles.	712,9	723,01	10,11	101,42
- level	%	1,14	1,93	0,79	-
14. Income tax and other similar payments	thousand roubles.	142,58	144,6	2,02	101,42
15. Net profit	thousand roubles.	570,32	580,93	10,61	101,9
- level	%	0,91	1,55	0,64	-

The presented version of the plan (table 2.14) provides for a decrease in the amount of profit from sales, which was calculated by the direct account method by 11.74 thousand rubles, which may be due to an increase in the amount of costs by 1561 thousand rubles, in particular, an increase in conditionally variable costs with reducing fixed costs. The amount of net profit should ultimately increase by 10.61 thousand rubles or 1.9%.

Thus, in order for the activity of the enterprise not to become unprofitable in the planned year, the volume of retail trade turnover must be at least 23,179 thousand rubles (Ттб = 1666.57 / (18.3-11.11) * 100), the level of gross income should not be less than 15, 50% (Uvp min=Uio pl) to turnover, the level of variable costs is not higher than 13.86% (Uvp pl-Uio post pl) to turnover.

All the given planned indicators fit within the limits of the restrictions, and gives the company the opportunity to increase profits in the planned period by 10.61 thousand rubles.

3. EXPLANATORY NOTE

Based on the results of the examination, the student must write an explanatory note, consisting of the following sections:

1. Introduction, which substantiates the purpose and objectives of the work done;

2. The main part, including:

· conclusions about the work of a commercial enterprise and an assessment of the main results of its activities on the basis of a comprehensive analysis of the economic indicators of the enterprise;

· economic substantiation of the main indicators of the trade and economic activity of the enterprise in order to increase the efficiency of its work.

3. Conclusion, which should reflect:

· a general assessment of the results of the enterprise's work in the reporting year (“satisfactory” or “unsatisfactory”);

positive or negative aspects in the activities of a trading enterprise;

· substantiated measures to improve the profitability and efficiency of the enterprise.

When writing an explanatory note, the student must show the ability to summarize and analyze the data obtained on the activities of the company, draw economically sound, correct conclusions about the work of the enterprise, competently logically present their thoughts, and be creative in solving specific economic situations.

Similar information.

1

1 Federal Budgetary Educational Institution of Higher Professional Education "Volga State Academy of Water Transport"

Currently, one of the mechanisms that allow monitoring the financial results of the activities of inland water transport organizations (IWTO) is production and financial planning, the purpose of which is to achieve the maximum level of profit. Optimization of the management of the financial result of inland water transport organizations includes a prompt change in the planned indicators of income and expenses in accordance with changes in the demand for transportation and income rates, which affects the amount of the organization's expenses and allows for a comprehensive economic analysis of expenses. The article considers one of the methods for forecasting the income, expenses and profitability of freight transportation of inland water transport organizations, a model is proposed to justify the income and expenses for the transportation of goods of inland water transport organizations to obtain maximum profit, which allows you to quickly respond to changes in market conditions.

forecasting

inland water transport

1. Abramov A. A., Mineev V. I., Vorobieva M. V., Makovetskaya T. V. Fundamentals of pricing in a market economy: Monograph. - Nizhny Novgorod: Publishing House of the Nizhny Novgorod State University, 2008. - 324 p.

2. Weisblat B. I., Shilov M. E., Shilova E. G. Optimization of enterprise financial management: Computer-based approach: a tutorial. - Nizhny Novgorod: Moscow Institute of Law, 2008. - 104 p.

3. Industry instruction on the composition of costs and costing of works and services of enterprises of the main activity of river transport (approved by the Ministry of Transport of the Russian Federation on 08.03.1993 N VA-6/152).

4. Sivovolov N. V., Shchepetova V. N. Comprehensive economic analysis of the economic activity of river transport enterprises: textbook. allowance. - N. Novgorod: FGOU VPO VGAVT, 2007. - 244 p.

5. Sheremet AD Comprehensive analysis of economic activity. – M.: INFRA-M, 2006. – 415 p. - (Higher education).

The effectiveness of the functioning of inland water transport organizations depends on their ability to provide the necessary profit. This should be expressed in achieving a certain level of profitability, which is calculated by dividing the profit from the transportation of goods by the amount of operating costs.

When planning income, it is necessary to predict the value of income rates and the volume of traffic. Previously, revenue rates (tariffs) for the carriage of goods were set for 1 ton of cargo of a certain group, taking into account the rates for initial and final operations or on the basis of the average planned cost of transportation with a profit of up to 35% of the cost of transportation. Such approaches do not meet modern market conditions, since they do not fully cover the costs of transport organizations, do not take into account inflation and changes in the situation in the transport services market. Currently, inland water transport organizations, as a rule, sell services at free prices. The pricing policy of the enterprise is based on marketing research. The selling price (revenue rate) is formed under the influence of the ratio of supply and demand for each type of service in a certain market segment, the conditions of transportation, the term and type of payment.

When forecasting the volume of transported goods, you can use sales market research methods, for example, a heuristic forecasting method. This method is based on averaging information obtained by interviewing specialists. The forecast traffic volume is determined by the formula:

Vprogn - predicted volume of transported goods;

O - optimistic estimate of the volume of transported goods;

M - the most probable estimate of the volume of transported goods;

P - pessimistic assessment of the volume of transported goods.

It is also possible to carry out trend forecasting for individual cargoes or groups of homogeneous cargoes:

, (2)

t is the growth rate, which is found from the expression:

Vtek - the volume of traffic for navigation in the current year,

Vpr - the volume of traffic for navigation in the previous year.

If there is dynamics over a number of years, the growth rate indicator obtained by averaging can be used:

, (4)

n is the number of years;

t is the growth rate.

Based on these methods, a demand forecast is made for each type of transportation:

хi - income rate for transportation of one ton of i-th cargo or line;

Ni is the forecast demand for the transportation of the i-th cargo at the revenue rate di;

d1i, d2i… - possible income rates for the transportation of one ton of the i-th cargo in the planned period (navigation) in a certain direction, rub.;

A1i, A2i… - the forecast volume of demand for the i-th cargo in the planning period at the rates d1i, d2i …, respectively.

Operating costs for cargo transportation include direct costs for fuel, port and navigation fees, salaries of seafarers and deductions for social insurance, repairs, COF, depreciation of ships and others, as well as indirect costs - a share of the cost of managing a shipping company.

To manage costs, it is necessary to classify them in relation to the change in the volume of cargo transportation into fixed and variable. Variable expenses include expenses for fuel, disbursements, navigation fees, a variable part of the salaries of seafarers and social security contributions, free meals, lubricants and navigational materials, electricity, travel expenses, comprehensive fleet maintenance, ship communication services. Fixed costs include a fixed part of the salaries of seafarers with contributions to social insurance, services of state regulatory bodies, depreciation of the vessel and inventory, vessel insurance, vessel rental, vessel repair. Also, fixed costs include indirect costs for the maintenance and management of the shipping company.

Specific variable costs for the transportation of 1 ton of the i-th cargo is determined by the formula:

, (5)

ERperem - variable operating costs;

k - items of variable expenses.

Let us consider a method for forecasting income, expenses and profitability of OVVT freight traffic. When forecasting costs, we will proceed from the value of specific variable costs for each direction of transportation and the value of fixed costs.

Assuming that the forecast demand curve (dependence of demand volume on price) is a linear function of the form:

Let's build a demand function for each direction (line) of cargo transportation:

(9)

Then the dependence of the income rate on the volume of demand will have the form:

Taking into account the accepted designations, we determine the gross revenue in the planning period:

, (11)

Gi = min (Gpr i, Ni),

Gi - the volume of transported i-th cargo,

Gpr i - carrying capacity of the fleet for the i-th cargo.

The value of the operating costs for the transportation of goods can be expressed by the following formula:

(12)

Variable costs are found by the formula:

, (13)

Si - specific variable costs for the transportation of 1 ton of cargo,

m - number of directions (lines).

Having the predicted values ​​of the company's income and its costs, we determine the gross financial result (FR):

(14)

Then taxable income (P) is defined as:

(15)

a, profitability (R):

(16)

The task of managing income and expenses can be formulated as the following model: find indicators (Gi*), (xi*) that provide the maximum value of profit, under the restrictions:

• the volume of traffic for each type of cargo must be a non-negative number: Gi≥0;
• the income rate for the transportation of goods should not be less than the specific variable costs for the transportation of 1 ton: хi > Si;
• the profitability of transportation should not be less than the desired level of profitability: R ≥ Rо.

The formulated problem is a non-linear mathematical programming problem, which can be solved using the MS Excel software product, which has the "Solution Search" add-in as part of the mathematical software.

To illustrate the proposed methodology, let's calculate the level of income and expenses for a given profitability to maximize profit with the following initial data (Table 1).

Table 1

Initial data

The cost of management and maintenance of the shipping company is assumed to be 20 million rubles.

Calculation results:

With a given profitability of 15%, the optimal income rate for table salt is 247 rubles / t, the optimal volume of transportation is 382195 t; the optimal yield rate for scrap metal is 438 rubles per ton, the optimal volume of transportation is 613,750 tons. The profit from the transportation of goods in general will be 47,431 thousand rubles.

Thus, the proposed model allows you to conduct an economic justification of income and expenses and quickly respond to changes in market conditions.

Reviewers:

Weisblat Boris Isaevich, Professor, Doctor of Engineering. in Economics, Professor of the Department of Venture Management, Nizhny Novgorod Branch of the Higher School of Economics Research University, Nizhny Novgorod.

Makarova Larisa Grigorievna, Professor, Doctor of Economics. in Economics, Professor, Department of Accounting, Analysis and Audit, Nizhny Novgorod Branch of the Higher School of Economics Research University, Nizhny Novgorod.

Bibliographic link

Pochekaeva O.V. JUSTIFICATION OF INCOME AND EXPENSES FOR CARGO TRANSPORTATION OF ORGANIZATIONS OF INLAND WATER TRANSPORT TO ENSURE PLANNED PROFITABILITY // Modern problems of science and education. - 2013. - No. 3.;
URL: http://science-education.ru/ru/article/view?id=9301 (date of access: 01.02.2020). We bring to your attention the journals published by the publishing house "Academy of Natural History"

Catering enterprises and other business entities, by analogy with other indicators of financial results, independently plan income for the planned period (year, quarters, months). Planned income calculations are of great importance for the economic justification of the pricing strategy and profits of catering enterprises.

Basis for income planning are:

• - the planned planned indicators of turnover for the sale of products and goods;
• - projected indicators of expenses of catering enterprises;
• - the amount of the established value added tax by type of turnover;
• - predicted markups;
• - materials for the analysis of income from the sale of products and goods, operating and non-operating income for previous periods.

In the process of planned income calculations, if necessary, adjustments can be made to the previously planned indicators of the enterprise's activity (total turnover, number of employees and their wages, expenses, margins, etc.). This ensures the necessary consistency and mutual linkage between all indicators of economic and financial activity.

The economic justification is made for each type of income separately. The focus is on planning income from ordinary activities.

The firstapproach is target character. The required amount of income for the planned period is determined on the basis of the projected indicators of production costs, circulation and profit from the sale of products and goods (Table 9.8).

So, the target level of income (50.28% of turnover) is higher than the reporting year by 0.09% of turnover. This result is explained by the projected increase in the level of expenses in the planned year and will allow the food plant to increase profitability, strengthen its financial condition and the level of competition.

Second approach involves the formation of income based on projected indicators of turnover for the sale of products and goods, production and distribution costs by type of turnover and profit levels for the planned period (Table 9.9).

Table 9.8

Calculation of the required amount of income from the sale of products and goods for the planned year for the food plant

The average level of income in general for the catering plant - 50.28% of turnover was calculated by dividing the amount of income of 54,925 thousand rubles. to the amount of turnover 108,900 thousand rubles.

Third Approach is based on the materials of a critical assessment of the results of income analysis for previous periods (experimental-analytical, economic-statistical methods, etc.). At the same time, it should be taken into account that in a dynamically changing

Calculation of the income of the food plant by type of turnover for the planned year

market situation, catering companies quickly adjust their pricing strategy, which has a significant impact on the level of their income. Therefore, in the planning process, the factors that will affect the profitability of the catering enterprise are studied. One of them is projected structural shifts in total turnover and levels of production and distribution costs in the planning period.

economic justification for the planned year additional income produced for each type separately. Methodology for calculating the main types other income:

1. Income from lease payments is established on the basis of concluded agreements, which reflect the area of ​​premises leased, the amount of rent and the terms of payment. It is advisable to provide for the use of the premises of the catering enterprise for its intended purpose, which will increase its income from ordinary activities.

In our example, these incomes are determined in the amount of 210 thousand rubles. against 255 thousand rubles. in the reporting year. The decrease in income is explained by the measures taken to release the previously leased premises.

2. Incomes from the sale of unnecessary property are identified according to the technical service of the enterprise on the planned movement of fixed assets in the planned period, the degree of their depreciation and the predicted market price of the property to be sold.

In our example, these incomes are determined for the planned year in the amount of 80 thousand rubles. (in the reporting they amounted to 60 thousand rubles). The increase in income is a consequence of the planned investments to upgrade the material and technical base (see § 50).

• 3. Profit from joint activities is planned on the basis of relevant agreements, depending on the amount and value of the profitability of these investments.
• 4. Income from operations with securities is established according to the data of the financial service on the planned movement of these funds in the planning period and the forecasted level of income.
• 5. Income from the provision of borrowed funds to legal entities and individuals is determined on the basis of concluded loan agreements, which reflect the amount of these funds and interest rates.

In the process of carrying out planned calculations of income from financial transactions, one can also proceed from the refinancing discount rate of the Central Bank of the Russian Federation, which has been declining in recent years.

In our example, the food plant has income only from the receipt of rental payments and the sale of unnecessary property. Thus, the amount of other income in the planned year will be 290 thousand rubles. (210 thousand rubles + 80 thousand rubles).

Not all types other income amenable to economic justification for the coming periods. It is not so easy to foresee the violation of their obligations by partners, and, consequently, the receipt of penalties.

Income from the write-off of accounts payable can be provided only if the limitation period expires in the planning period.

In our example, there is no such debt.

Income from a positive exchange rate difference can be calculated on the basis of the planned data on the movement of funds in foreign currency accounts as foreign trade operations change and the foreign exchange rate forecast by the Government of the Russian Federation in the planned year (reflected in the development of the state budget of the country). In the planned year, the enterprise does not have such income due to ongoing measures to reduce foreign exchange rates.

Income from a possible revaluation of the value of inventories can be determined on the basis of data on the movement of these inventories and the forecasted price index in the planning period. In our example, they will amount to 50 thousand rubles. In general, other income is equal to 340 thousand rubles. (290 thousand rubles + 50 thousand rubles).

In a summary form, the amount of gross income of the power plant in the planned year is reflected in Table. 9.10.

Table 9.10

Gross income of the food plant for the planned year

According to Table. 9.10 it is possible to judge the planned improvement in the composition of the gross income of the enterprise in the planned year. The highest growth rates are set from sales. The reduction in the share of additional income is envisaged due to the reduction in the forthcoming period of leased real estate, the absence of overdue accounts payable and positive exchange rate differences, and the strengthening of commercial relations with suppliers of raw materials and goods. At the same time, the growth of capital investments will allow increasing other income from the sale of some unnecessary fixed assets.

The main ways to increase profitability catering establishments:

• - reducing the number of intermediaries on the way of promoting raw materials and goods from production to catering establishments;
• - development of services rendered to customers and visitors;
• - development and implementation of sound pricing policy and strategy;
• - improving the turnover structure of catering enterprises in accordance with changing consumer preferences;
• - finding additional income by updating the material and technical base, improving the activities of commercial, settlement and payment and financial services, etc.