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Ціни та цінова політика - Тормоса Ю.Г.
3.3. Viznachennya pributku v tsinі
The order of vitrices does not mean the value of the commodity, but it is a form of pure income, which is rejected by the product in the real life of the product, and its own vitrate. Otrimnia pribudku є headache stimulus be-yakoy form pidpriemnitsvva, scho in the vigor of the economy of economy natsilyu kozhne pidpriemstvo to otrimanya maximum value of income. Alya yomu nihto can not guarantee the return of the goods, use the yogo commer- cial equipment to deposit in the bargains of the rincovy chinnikivs, vlyav yakikh navit important pogobachiti. Tom konceviy result diyalnost pіdpriєmstva mozhe bouti yak pributkovym, so і zbitkim.
Zalizhno vіd order formvannya tsin pribudok mozhe bouti viznacheny normativnym nebolovkim methods. Normative method zastosovuyutsya, if the product vstanovlyayutsya regulovanovi tsini, abo koli pіdpriemstvo moe namir viznachit bazhana tsіn proposoziії na noviy product. In the basis of the first method lie the standard of profitability to the individual products. Taki normativi mozut bouti rozraunkovikimi abo boundary.
Розрахункові нормамативи рентабельності визначаються підприємством самостійно on the basics of the magnitude of the pribudku, yaky vano planuє Otimati in the singing period (yak rule for the rik). The unnecessary rozmir pributku for pidpriemstva viznachaetsya needs yogo rozvitku і moe buti dostatnim for zabezpechennya, yak minіmum, normal protsentu vіdvitrennya. The value of the prospective surplus can be identified through a sum of vitrate, yakі pідприємство має намір здійснити за його рахунок.
Pripudimo, scho pіdpriemstvo, vyhodachi іz vlasnikh Іnteiresіv odichinnogo legislativstva, planuyot otrimati 1.4 million UAH net pribudku, a sort of directions for the development of vibrobitvva, materіalne zaochochennya prazivnikiv, povponennya reserve fund, vyplatu divendendyv, repayment of the early loans, and those consumers. With tsiomu potrybno vrahovuvaty, sho otrimanii pributok obkladayetsya podatkom. Tomu for viznachennya rozmiru gross pributku z uraуuvanniam podatku na nyogo (PV), you can vikoristy taku formula:
De PSh - ochikuvany clean pribudok, UAH;
JV-supply of a cash-in for a surplus,%.
In our application, the size of the gross surplus, for the payment of 30% of the rate of payment for a new one, to become 2 million UAH:
Відношенняня даної sumi прибутку до собівартості виробленої продукції визначається її розрахункова рентабельність. Наприклад, якщо повна собівартість продукції to become 8 million UAH, then roarraunkovy normative profitability дорівнютиме 25%:
Boundary standardization of profitability zastosovuyutsya in the form of regulonovyh tsin z method strimannya їхнього зростання shalom обмеження рівня прибутку в ціні. Stinky vstanovlyayutsya, as a rule, mіssevimi authorities vladi on okremі see products. Pідприємства, яким доводяться такі нормамативи рентабельності, mozhut zastosovuvati withformatsivnі tsіn i іnshі normativi, аle not the edge of the boundary. Pributok, obscheniy pidpriemstvo beside rozmіrі, scho is transferred from one to another, viluchaetsya to the budget.
Rozraunkovі and boundary normativi profitability zastosovuyutsya yk iznstrument viznachennya pributku, yak zarahovuyutsya in tsinu specific virobu:
(3.3)
De RN - normative profitability,%.
Napriklad, yakshso sobivartіst virobu become 108 UAH, then at 25% of the normative profitability, the amount of surplus in the price of dovyvnyvatime is 27 UAH:
Тоді ціна підприємства, як сума собівартості і прибутку, становитиме 135 грн (108 + 27).
The price of a loan can be taxed, the amount paid by the beneficiary can not be calculated in full. By virtue of the method, the formula is:
(3.4)
Todi, for vkazanih minds, the price of pidpriemstva viznachaetsya such a rank:
When molded in the spring, they do not intervene in them. That yogi rozmіr mozhe bouti vyznacheny zalishkovym method, tobto yak rіznitsya mіzh tsіnoyu sumoju sovіvаtostі, goods podatkіv ta trade-and-median increments. Tsei method efektivnyi toti, koli pіdpriєmstvo bazhay viznachiti dotsil'nist sale of products for dyuchoyu rinkovoyu tsіnoju at vlatnih vitratah on її виробництво.
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