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Economic analysis - Bolyukh M.A., Burchevsky V.Z.

7.2. Form of income, vitrate and business benefits

The following indicators of financial results are as follows:

  • profit from realizable products;
  • Profit from operations;
  • profit from super-sound operations;
  • a profit per unit of production;
  • a side view of realizable products;
  • a surcharge of operations;
  • a side view of sounding;
  • a side view of the suprasonic supra;
  • marginalization of the side;
  • a clean little thing.

In fig. 7.1 shows the process of formulating financial results .

  • Існутьше інші See and arrive:
  • a bit of real estate valuables;
  • maladjustment (Pilgovy) aide;
  • failure to move.

Persh two, see a little picture in the journal-warrant number 15, the rest - at the balance sheet.

I have the responsibility for reforming the accounting region and consolidating international standards of accounting region (IASB), there are so many traditional traditions of understanding such as come, vitrati, business code. So, the article “Income (virus) of sales” will formulate the sales of finished products, goods, work and services, income from insurance. Here, too, I’m imagining a little book, a gift to shoppers.

The analysis of the names of incomes can be carried out for the types (groups) of products, goods, work, services, and for types of organization.

Form of financial results

Fig. 7.1. Form of financial results

In addition to income from realizable products (goods, work, services), the mother and daughter may also have a higher operating income.

The following operating incomes should be: income from the sale of foreign currency assets, from current active assets (except for financial investments); type of operating lease of assets; type of operating exchange rate for transactions in foreign currencies, sums of fines, penalties, forfeitments and penalties for the violation of state agreements, as well as a court of arbitration; profit from the write-off of creditor bargaining, as soon as you have passed the lines of the prescriptive prescription; previous reporting of earlier decommissioned assets (required earnings, deductible of non-reimbursable assets); Sum of grants and subsidies, income and income from operational activities.

The article “Income of participation in capital” is intended for informal information about income of investment, health and social benefits, subsidiaries, and subsidies.

Before the article “Income financial income” includes income, as well as go through the financial in-house business, the security of dividends, and so much skinny.

Higher revenues from sound business activities are generated from revenues of realizable financial investments, realizable non-current assets, major complexes, non-operating exchange rates, and free payments.

The article “Supervise income” is victorious for visualization of income, like a winnings for supervisory income (verses, pozhzhі, technogenic avarіy etc.).

The income structure is intelligently shown in table 7.1. This is a table showing how to find the right product for real products: 92.8% of the toric, 95.7% of the average week. Usі іnshі incomes and become insignificant part of foreign incomes in business.

  • The structure of vitrates and vidrahuvan is shown in table 7.2.

On vitreous articles zvіtnostі vіdobrazovayutsya:

  • on the article “Ownership of sold products (goods, robots, services)” - virobnichty sold products (robots, services), but also collection of sold products;
  • on the article "Administrative Vitrati" - the proprietary Vitrati, management and servicing and servicing;
  • on the article “Vitrati zbut” - vitrati of food products, sales of real products (goods), vitrii of utilitarian products, goods, advertising, delivery of products;
  • on the article “Operation Operations Vitrati” - participation in the sale of viral stocks, lossless borgs and cryptocurrencies; zbitki v_d operational kursovyh riznits;
  • on the article “Financial Vitrati” - the payment of the financial guarantee and the payment of interest, due to the interest of capital;

Table 7.1

ANALYSIS OF STRUCTURES OF INCOME, yew. UAH

Indicator

For Minly Rik

For the star rіk

Vidhilennya

Growth rate,%

scrip

pitoma vaga,%

behind the plan

factually

vid plan

past past rock

scrip

pitoma vaga,%

Dokhid (viruska) vid realizatsії products

600

92.8

750

840

95.7

+ 90

+ 240

140

Operational revenue

2

0, 3

4

10

1,1

+ 6

+ 8

fifty

Dokhid vid participation in capital

20

3,1

fifteen

10

1,1

- 5

- 10

-

Інші фінансіінідуcome

5

0.8

6

7

0.8

+ 1

+ 2

140

Інші revenue vіd zvichaynoї dіyalnostі

10

1,5

8

5

0.6

- 3

- 5

50,0

Supersonic income

10

1,5

7

6

0.7

- 1

- 4

60.0

Profitable income

647

100

790

878

100

+ 88

+ 231

135.7

  • on the article “Repeat your participation in capital” - see the investment report;
  • on the article “Investment in operational activities” - collection of realizable financial investments, non-current assets, major complexes, interest-bearing non-operating currencies, interest-bearing financial assets;
  • on the article “Suprasvichine Vitrati” - zbitki vid vzvadzvichaynyh podi (verse dashing, burnt, technogenic avarіy).
  • In the form of income, the significant role is to play in the income of income, income.
  • Vidrakhuvannya vid income in such a way:
  • a donation for dodan;
  • excise zbir;
  • Inіshі vіdrakhuvannya z income - books, turning goods to thin.

Відрахування від supplementary - all the surcharges for an alternate іd sound dyalnostі і allowances from a super-subsidiary allowance.

Table 7.2

ANALYSIS OF STRUCTURES OF VITRAT I VIDRAKHUVAN, yew. UAH

n

Indicator

For Minly Rik

For the star rіk

Vidhilennya

Growth rate,%

scrip

pitoma vaga,%

behind the plan

factually

vid plan

past past rock

scrip

pitoma vaga,%

  • Fee for dodan wart

100

15.6

130

140

17.54

+ 10

+ 40

140.0

  • Excise zbir

42

6.5

45

58

7.3

+ 12

+ 16

139.0

  • Інші відрахування сincome

18

2,8

fifteen

22

2.9

+ 7

+ 4

122.0

  • Own sales of products

400

62.3

430

450

56.4

+ 20

+ 50

112.5

  • Administrative Vitrati

40

6.2

40

52

6.5

+ 12

+ 12

130.0

  • Vitrati on zbut

12

1.8

eleven

10

1,2

- 1

- 2

83.3

  • Intrinsic Operations Vitrati

6

0.9

7

8

1,0

+ 1

+ 2

133.0

  • Finance Vitrati

12

1.8

10

9

1,1

- 1

- 3

75.0

  • Repeat your participation in capital

1

0.1

1

-

-

-

-

-

  • Інші вратки

eleven

1.7

6

3

0.4

- 3

- 8

27,2

  • Fee for a ride on the side of sounding

-

-

25

36

4,5

+ 11

+ 36

-

  • Nadzvichaynі v_drakhuvannya

3

0.4

10

10

1,2

-

+ 10

-

Usogo vitrat i vіdrakhuvan

643

100.1

730

798

100

103

156

123.0

Yak bachimo, z-pomizh vitrat naybilshu pomogu vagu mak osobvartіst sold products - 62.3% torik, 56.4% in the wholesale market. Significantly become administrative adminstrati vitrati. So, the highest stench was appreciated by 6.2%, while the average one grew up to 6.5%, while in absolute terms they increased by 12 thousand. UAH

To show the table, I want to find a portion of the credit for donations for dartana (15.6% and 17.54%). At the same time, the excise tax excluded - up to 7.8% versus 6.5% toric.

Vihodyachi with apparent income and vitrat a side of the supply of the warehouse, the indications in the table. 7.3.

Table 7.3

APPROACH OF PIDPRISES, yew. UAH

Indicator

For Minly Rik

For the star rіk

Vidhilennya

  • Pributok vid realizatsii products (gross profit)

40

170

+ 130

  • Arrivals of operational operations

- 56

- 60

- 4

  • Pributok vіd zvichaynoї dіyalnostі

+ 1

10

+9

  • Trigger to the side of the door (row. 1 + row. (- 2) + row 1)

- fifteen

120

+ 105

  • The surcharge for a ride (30%)

-

36

+ 36

  • A smooth walk in the world of sound (row. 4 - row. 5)

-

84

+ 84

  • Pributok vid suprasvichaynyh pіy

10

- 4

+ 6

  • Fee for a ride

3

-

-

  • Pure move (row. 6 - row. 7)

2

80

+ 78

Please give me the table showing that I’m able to find the absolute amount of money for the sale of real products (gross): winnings of 130 days against the last rock. UAH, abo by 425%. Sideways to opodatkuvannya tez spres 105 yew. UAH The result is a clean move from the best of the world, becoming 80 yew. UAH

Pure lane (PE) is formed in such a way:

PE - tse fіnansovy result od zvichaynoї dіyalnostі to opodatkuvannya mіnus podatok on Prybutok od zvichaynoї dіyalnostі plus dohіd od nadzvichaynoї dіyalnostі, mіnus podatok on Prybutok od nadzvichaynoї dіyalnostі, mіnus vtrati od Nadzvychaina sytuatsia podіy plus zmenshennya podatku on Prybutok through zbitki od Nadzvychaina sytuatsia podіy.

I ignore the structurally logical diagram of the form of the construction of the subsidiary enterprise until the present position and standard layout are shown in Fig. 7.2.

The structural-logical scheme is formulated to a side of the company, as a rule, to the standard and standard bookkeeping