How to find the overall profitability
How to find the overall profitability
Overall profitability allows you to know how muchcost-effective was or is the activity of the organization for a certain period. To produce the necessary calculations, you need to have accounting skills.
You will need
- - The balance sheet of the company for the required period (according to Form No. 1 of the financial statements);
- - data on profit and loss for the selected period (in form No. 2 of the financial statements).
Instructions
1
Calculate the gross profit of your enterprise forselected period. The current amount of gross profit can be found in form No. 2 of the financial statements - the "Profit and Loss Statement". The required data is contained in line 29.
2
Determine what is the average cost of the mainfunds. Focusing on line 120 of the balance sheet ("Fixed Assets"), take the values at the beginning and end of the period, then add them. Divide the received amount by 2.
3
Count how much companies are costingturnaround production assets, which include work in progress, inventories and expenditures for future periods. Take the values for the beginning and end of the period from line 210 of the balance sheet ("Stocks"), fold them and divide by 2.
4
Use a special formula for calculatingindicators of the overall profitability: Robsh = Pval / (Fabor + Fosn) * 100%. The value of the Flood corresponds to the gross profit for the selected period (hereinafter - in thousands of rubles). Fosn - the value of the average value of fixed production assets in the current period, and Fabor - the cost (average) of working capital in the same period. Divide the value of the first indicator by the sum of the second and third, then multiply the obtained ratio by 100 percent. So you can get the value of the overall profitability of the enterprise.
5
In addition to the overall profitability of the enterprise,to calculate other types of this indicator, for example, for fixed assets, current assets, used personnel, corporate capital, production, production, sales, financial investments, etc. The formula for calculating any of these indicators will be identical to calculating the overall profitability except for the components of the divisor of the sums and the divisible fraction in the formula.
