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Ekonomіchny analіz - Bolyuh MA, Burchevsky VZ
7.2. Formuvannya dohodіv, vitrat i pributkіv pіdpriєmstva
On pіdpriєmstvі vikoristovuyutsya takі pokazniki fіnansovih rezultatіv:
- Income od realіzatsії produktsії;
- Income od іnshih operatsіy;
- Income od Nadzvychaina sytuatsia operatsіy;
- Prybutok on odinitsyu produktsії;
- Prybutok od realіzatsії produktsії;
- Prybutok od operatsіynoї dіyalnostі;
- Prybutok od zvichaynoї dіyalnostі;
- Prybutok od Nadzvychaina sytuatsia podіy;
- opodatkovany Prybutok;
- Prybutok clean.
Fig. 7.1 shows the processes formuvannya fіnansovih rezultatіv.
- Іsnuyut slit INSHI Vidi pributkіv:
- Prybutok od realіzatsії tsіnnih paperіv;
- neopodatkovany (pіlgovy) Prybutok;
- nerozpodіleny Prybutok.
Pershi two Vidi pributku vіdobrazhayutsya in zhurnalі-orderі number 15, ostannіy - at balansі.
In zv'yazku s reformuvannyam buhgalterskogo oblіku i zastosuvannyam mіzhnarodnih standartіv buhgalterskogo oblіku (INBO) descho zmіnilosya traditsіyne rozumіnnya such understanding, yak income vitrati, vіdshkoduvannya. So, statte "Income (viruchka) od realіzatsії" formuєtsya od realіzatsії gotovoї produktsії, tovarіv, robіt i poslug, dohodіv od strahovoї dіyalnostі. Here takozh vіdobrazhayutsya sumi znizhok, nadanih pokuptsyam.
Analіz Names dohodіv mozhna provoditi yak for species (GROUP) produktsії, tovarіv, robіt, poslug, so i for species organіzatsіy zbutu.
Fig. 7.1. Formuvannya fіnansovih rezultatіv
Krіm income od realіzatsії produktsії (tovarіv, robіt, poslug) pіdpriєmstvo takozh Mauger mother Inshyj dohіd od operatsіynoї dіyalnostі.
Before іnshih operatsіynih dohodіv nalezhat: Income od realіzatsії іnozemnoї currency, іnshih werewolf aktivіv (krіm fіnansovih іnvestitsіy); od operatsіynoї Orenda aktivіv; od operatsіynoї kursovoї rіznitsі for operatsіyami in іnozemnіy valyutі, sumi shtrafіv, penі, neustoyok that іnshih sanktsіy torn down for gospodarskih dogovorіv, SSMSC is gained od borzhnikіv, abo if Je rіshennya court arbіtrazhnogo court about їh styagnennya; Income od writedowns kreditorskoї zaborgovanostі, schodo yakoї minuv lines pozovnoї davnostі; vіdshkoduvannya ranіshe writedowns aktivіv (nadhodzhennya borgіv, yak beznadіynі write-off); sumi obsession grantіv i subsidіy, INSHI revenues od operatsіynoї dіyalnostі.
Statte "Income od uchastі in kapіtalі" priznacheno for uzagalnennya information The revenues od іnvestitsіy, zdіysnenih in asotsіyovanі, dochіrnі abo spіlnі pіdpriєmstva.
Before stattі "INSHI fіnansovі income" incoming revenues, SSMSC vinikayut in hodі fіnansovoї dіyalnostі pіdpriєmstva, zokrema divіdendi, vіdsotki toscho.
INSHI revenues od zvichaynoї dіyalnostі formuyutsya s dohodіv od realіzatsії fіnansovih іnvestitsіy, realіzatsії aktivіv non-negotiable, Mainova kompleksіv, neoperatsіynoї kursovoї rіznitsі, bezoplatnoy aktivіv obsession.
Statte "Nadzvichaynі income" for vikoristovuєtsya vіdobrazhennya dohodіv, SSMSC vinikli vnaslіdok Nadzvychaina sytuatsia podіy (stihіynі Lehigh Pozhezhi, tehnogennі avarії t i. E.).
The structure shown in dohodіv umovno tablitsі 7.1. Danі tablitsі svіdchat scho naybіlshu pitomu breaking bar Got dohіd od realіzatsії produktsії: 92.8% torіk, 95.7% for zvіtny Year. Usі INSHI Income stanovlyat Neznachny chastku zagalnih dohodіv pіdpriєmstva.
- The structure vitrat i vіdrahuvan shown in tablitsі 7.2.
On vitratnih statte zvіtnostі vіdobrazhayutsya:
- on stattі "Sobіvartіst realіzovanoї produktsії (tovarіv, robіt, poslug)" - virobnicha sobіvartіst realіzovanoї produktsії (robіt, poslug) abo sobіvartіst realіzovanoї produktsії;
- on stattі "Admіnіstrativnі vitrati" - zagalnogospodarskі vitrati, pov'yazanі s upravlіnnyam i obslugovuvannyam pіdpriєmstva;
- on stattі "Vitrati on zbut" - vitrati pіdpriєmstva, pov'yazanі s realіzatsієyu produktsії (tovarіv) vitrati on utrimannya pіdrozdіlіv, SSMSC zaymayutsya zbutom produktsії (tovarіv), advertising, shipping produktsії spozhivacham;
- on stattі "INSHI operatsіynі vitrati" - sobіvartіst realіzovanih virobnichih zapasіv, beznadіynі Borg i od zbitki znetsіnennya zapasіv; zbitki od operatsіynih rіznits coursework;
- on stattі "Fіnansovі vitrati" - viplata vіdsotkіv that INSHI vitrati pіdpriєmstva, pov'yazanі іz zaluchennyam pozichkovogo kapіtalu;
table 7.1
ANALІZ structures DOHODІV, yew. UAH
Pokaznik |
During passed Year |
For zvіtny Year |
Vіdhilennya |
Temp zrostannya% |
||||
scrip |
Pete Wagga% |
the plan |
factual |
od plan |
od roku passed |
|||
scrip |
Pete Wagga% |
|||||||
Dohіd (viruchka) od realіzatsії produktsії |
600 |
92.8 |
750 |
840 |
95.7 |
+ 90 |
+ 240 |
140 |
Operatsіynі Income |
2 |
0 3 |
4 |
10 |
1.1 |
+ 6 |
+ 8 |
50 |
Dohіd od uchastі in kapіtalі |
20 |
3.1 |
15 |
10 |
1.1 |
- 5 |
- 10 |
- |
INSHI fіnansovі Income |
5 |
0.8 |
6 |
7 |
0.8 |
+ 1 |
+ 2 |
140 |
INSHI revenues od zvichaynoї dіyalnostі |
10 |
1.5 |
8 |
5 |
0.6 |
- 3 |
- 5 |
50.0 |
Nadzvichaynі Income |
10 |
1.5 |
7 |
6 |
0.7 |
- 1 |
- 4 |
60.0 |
Usogo dohodіv |
647 |
100 |
790 |
878 |
100 |
+ 88 |
+ 231 |
135.7 |
- on stattі "Vtrati od uchastі in kapіtalі" - zbitki od іnvestitsіy;
- on stattі "INSHI vitrati in operatsіynіy dіyalnostі" - sobіvartіst realіzatsії fіnansovih іnvestitsіy, non-negotiable aktivіv, Mainova kompleksіv, zbitki od neoperatsіynih coursework rіznits, zbitki od utsіnki fіnansovih іnvestitsіy;
- on stattі "Nadzvichaynі vitrati" - zbitki od Nadzvychaina sytuatsia podіy (stihіynogo Lehigh pozhezh, technological avarіy).
- In formuvannі pributkіv valued role vіdіgrayut vіdrahuvannya od dohodіv, pributkіv.
- Vіdrahuvannya od dohodіv іsnuyut takі:
- podatok on Dodanim vartіst;
- Excise zbіr;
- INSHI vіdrahuvannya s income - znizhki, Povernennya tovarіv toscho.
Vіdrahuvannya od pributku - tse podatok on Prybutok od zvichaynoї dіyalnostі i podatki z Nadzvychaina sytuatsia pributku.
table 7.2
ANALІZ structures of I VITRAT VІDRAHUVAN, yew. UAH
Pokaznik |
During passed Year |
For zvіtny Year |
Vіdhilennya |
Temp zrostannya% |
||||||||||||
scrip |
Pete Wagga% |
the plan |
factual |
od plan |
od roku passed |
|||||||||||
scrip |
Pete Wagga% |
|||||||||||||||
|
100 |
15.6 |
130 |
140 |
17.54 |
+ 10 |
+ 40 |
140.0 |
||||||||
|
42 |
6.5 |
45 |
58 |
7.3 |
+ 12 |
+ 16 |
139.0 |
||||||||
|
18 |
2.8 |
15 |
22 |
2.9 |
+ 7 |
+ 4 |
122.0 |
||||||||
|
400 |
62.3 |
430 |
450 |
56.4 |
+ 20 |
+ 50 |
112.5 |
n | |||||||
|
40 |
6.2 |
40 |
52 |
6.5 |
+ 12 |
+ 12 |
130.0 |
||||||||
|
12 |
1.8 |
eleven |
10 |
1.2 |
- 1 |
- 2 |
83.3 |
||||||||
|
6 |
0.9 |
7 |
8 |
1.0 |
+ 1 |
+ 2 |
133.0 |
||||||||
|
12 |
1.8 |
10 |
9 |
1.1 |
- 1 |
- 3 |
75.0 |
||||||||
|
1 |
0.1 |
1 |
- |
- |
- |
- |
- |
||||||||
|
eleven |
1.7 |
6 |
3 |
0.4 |
- 3 |
- 8 |
27.2 |
||||||||
|
- |
- |
25 |
36 |
4.5 |
+ 11 |
+ 36 |
- |
||||||||
|
3 |
0.4 |
10 |
10 |
1.2 |
- |
+ 10 |
- |
||||||||
Usogo vitrat i vіdrahuvan |
643 |
100.1 |
730 |
798 |
100 |
103 |
156 |
123.0 |
Yak bachimo, s-pomіzh vitrat naybіlshu pitomu breaking bar Got sobіvartіst realіzovanoї produktsії - 62.3% torіk, 56.4% in zvіtnomu rotsі. Digit chastku stanovlyat admіnіstrativnі vitrati. So, torіk stink dorіvnyuvali 6.2%, while zvіtnomu zrosli to 6.5%, in tobto absolyutnіy sumі zbіlshilisya 12 tis. UAH.
Danі tablitsі pokazuyut scho naybіlshu chastku vіdrahuvan stanovlyat podatki on Dodanim vartіst (15.6% i 17.54%). In zvіtnomu rotsі zbіlshilas takozh i scrip excise Zborov - to 7.8% vs. 6.5% torіk.
Vihodyachi s nayavnih dohodіv i vitrat Prybutok pіdpriєmstva Got warehouse indications in Table. 7.3.
table 7.3
Prybutok PІDPRIЄMSTVA, yew. UAH
Pokaznik |
During passed Year |
For zvіtny Year |
Vіdhilennya |
|
40 |
170 |
+130 |
|
- 56 |
- 60 |
- 4 |
|
+ 1 |
10 |
9 |
|
- 15 |
120 |
+105 |
|
- |
36 |
+ 36 |
|
- |
84 |
+ 84 |
|
10 |
- 4 |
+ 6 |
|
3 |
- |
- |
|
2 |
80 |
+ 78 |
Danі tablitsі pokazuyut scho scrip naybіlshu absolutely Got Prybutok od realіzatsії produktsії (gross): vіn zrіs proti rock passed for 130 tis. UAH, abo at 425%. Prybutok to opodatkuvannya TER zrіs 105 tis. UAH. In rezultatі clean Prybutok in zvіtnomu rotsі becomes 80 tis. UAH.
Prybutok pure (CP) sformuvavsya in Taqiy sposіb:
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.
Zagalnu structurally logіchnu scheme formuvannya pributku pіdpriєmstva vіdpovіdno to Suchasnyj PROVISIONS i standartіv buhoblіku shown in Fig. 7.2.
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