Enterprise profit: concept, functions, sources and types. · Retail trade of alcoholic beverages. Income is a certain amount of money that is generated as a result of the production and sale of products over a certain period of time

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Introduction

The economic essence of income, sources of their formation

1 Concept, composition, sources of income for an enterprise in modern conditions

2 Classification of enterprise income

3 Trade markup as a source of gross income

Economic organizational characteristics Marco Polo LLC

Dynamics assessment total amount, level and structure of income of Marco Polo LLC

Reserves for enterprise income growth

Conclusion

Bibliography

Introduction

In accordance with Russian accounting standards, an enterprise’s income is an increase in economic benefits as a result of an increase in assets ( Money and other property), and the repayment of obligations, which leads to an increase in the equity capital of this organization, provided that the amount of contributions of its participants to the capital remains unchanged.

The income of an enterprise is the initial financial basis for commercial calculations, since it represents the basis for the formation of profit.

Profit, in turn, is the ultimate goal and driving motive for the development of an enterprise. The development of an enterprise depends entirely on the amount of profit received. It is used at enterprises to develop the material and technical base based on the introduction of scientific and technological progress, replenishing their own working capital, ensuring social development teams, payments of certain types of material incentives to employees, dividends to shareholders, etc.

In addition, income and profit are the main economic indicators that characterize the efficiency of financial and economic activity enterprise, its development and success in the consumer market.

Thus, income is the main source of self-sufficiency, self-financing and requires close attention from management. Attention implies current control, analysis and further planning of financial performance indicators.

Activities of enterprises in conditions market economy is subordinated to the goal of making a profit, since enterprises bear full financial responsibility for the results of their financial and economic activities. And the basis for profit formation is the relationship between income and expenses.

A portion of the proceeds remains at the disposal of the enterprise after deducting material monetary and labor costs, costs of production and sales of products. Therefore, an important task of every business entity is to obtain large incomes at the lowest cost, by saving money in spending and increasing the efficiency of their use.

However, income and profit are among the most complex economic categories. Having studied the sources of income, you can develop scientific approach to solving many problems, for example, achieving final results at the lowest cost.

This approach to the subject of research means that profit or positive financial results The activity of an organization is what this activity is carried out for; it is the fundamental basis of the existence of an economic entity from the point of view of its aspirations.

The purpose of the course work is to study the economic category of income, their types and essence, as well as growth reserves in the conditions of the formation of a market economy.

Thus, the purpose of the study is a comprehensive analysis of the income received by the enterprise, as well as the search for reserves for increasing it.

In accordance with the purpose of the study, the following tasks were set and solved in this work:

the theoretical content of the economic category of enterprise income is revealed;

a classification of the main types of income received by enterprises is given, taking into account the accounting, tax and traditional economic approach;

the main directions of income distribution in the enterprise are indicated;

methods for calculating the gross income of an enterprise are considered;

an analysis of the dynamics of income of Marco Polo LLC for the period from 2010 to 2013 was carried out; Possible reserves for increasing enterprise income are indicated.

The theoretical basis of the study is the work of domestic economists on the issues and problems being studied (M.V. Romanovsky, K.A. Raitsky, R.P. Valevich, L.I., A.N. Solomatin, etc.); legislation Russian Federation and its structures; publications in periodicals and materials of scientific and practical conferences.

The methodological basis for writing a term paper is the use of a combination of various methods in the process of conducting research: analysis and synthesis, grouping and comparison. The use of each of these methods is determined by the nature of the problems solved in the research process.

The object of the course work Research is Marco Polo LLC, an enterprise operating in the service sector since 2006.

The subject of the study is the income of the enterprise and directions for its optimization.

The methodological basis of the work is the textbooks of Savitskaya G.V. (Analysis of the economic activities of the enterprise) as well as an analysis of the balance sheet of Marco Polo LLC for 2010-2013.

1. Economic essence of income, sources of their formation

1 Concept, composition, sources of income for an enterprise in modern conditions

In order for an enterprise to carry out economic activities, it is necessary to have appropriate financial support. The main source of financial resources of an enterprise is the initial capital, which is formed from the contributions of the founders of the enterprise and takes the form of authorized capital.

The minimum amount of authorized capital is established by the relevant Federal laws, depending on the organizational and legal form of the enterprise. This is due to the fact that funds from the authorized capital are used to purchase fixed assets and generate working capital necessary for conducting normal business activities.

The initial capital invested in production creates value, expressed in the price of products sold. After the sale of products, it takes monetary form - the form of revenue.

One of the results of the economic activity of an enterprise is the size of its income. The basis of the life activity of enterprises and industries is the added value created in them, due to which the advanced resources consumed in them and other costs are reimbursed, and profit is also generated, the receipt and maximization of which is the long-term goal of the activity of any enterprise. The scale of expanded reproduction of enterprises and their transfers of funds to the state and local budgets depend on the amount of added value. Indicators of profit and added value, which are components the more general result of economic activity - the sale of goods - most often act as the goals and motives of their activities.

Rice. 1 Classification of enterprise income

According to clause 5 of PBU 9/99, income from ordinary activities is understood as revenue from operations that constitute the subject of the activity of this organization. This provision for the first time indicated such a concept as “subject of activity”. Previously links in regulations were made for the main activities of the organization, which meant the types of activities specified in the constituent documents.

Operating income according to clause 7 of PBU 9/99 is:

Proceeds from the provision for a fee for temporary use (temporary possession and use) of property or property rights, if these operations are not the subject of the organization’s activities.

Proceeds from participation in the authorized capitals of other organizations, if these transactions are not the subject of the organization’s activities.

Proceeds from the sale of property and property rights, if these transactions are not the subject of the organization’s activities.

Income received by the organization from joint activities.

Interest received for the provision of funds for use, as well as interest for the use of funds in bank accounts.

The list of operating income is closed, i.e. any other income that is not income from ordinary activities and operating income must be classified as non-operating income.

Any other income of the organization that does not relate to income from ordinary activities, operating, will relate to non-operating income. In particular, such income may be:

fines, penalties, penalties for violation of contract terms by the organization's counterparties;

assets received free of charge;

receipts for compensation of losses caused to an economic entity;

amounts of accounts payable or depositors for which the statute of limitations has expired;

amounts before asset valuation;

exchange differences;

profits from previous years revealed in the current year;

Other income.

According to Chapter 25 of the Tax Code of the Russian Federation, all receipts of economic benefits are divided primarily into income and tax amounts presented to buyers (VAT, excise taxes, export duties). All tax revenues, in turn, are divided into those taken into account and those not taken into account when calculating the tax base. The list of income not taken into account when calculating income tax is given in Art. 251 Tax Code of the Russian Federation. Any other income not listed in this article is included in the tax base for income tax.

All income taken into account when determining the tax base is divided into income from sales and non-operating income. According to paragraph 1 of Art. 249 “Income from sales” of the Tax Code of the Russian Federation, income from sales includes proceeds from the sale of goods, work, services and property rights. All other income is non-operating. It is worth noting here that clauses 4 and 5 of Art. 250 “Non-operating income” of the Tax Code of the Russian Federation stipulates that non-operating income may include income from leasing property and granting for use rights to the results of intellectual activity and equivalent means of individualization. There are no criteria for classifying the above-mentioned income from the sale of property rights as income from sales or non-operating income in the Tax Code of the Russian Federation.

The classification of the receipt of economic benefits by type of income in accordance with Chapter 25 of the Tax Code of the Russian Federation is presented in Fig. 2

Rice. 2 Receipt of economic benefits in tax legislation

Gross output is considered to be a general indicator of the activity of enterprises and industries, which reflects the extent of their contribution to meeting social needs. Unlike industry, where the term " gross output", trade branches do not produce goods and the value created in them is called gross income.

Gross income at the macro level reflects the share of trade in the total prices of consumer goods.

Gross income of the enterprise as economic category in the traditional sense, it is part of the cost of a product, which is intended to cover distribution costs and generate profit. It contains pure products. Net production characterizes the newly created value, which, as in other sectors of the economy, consists of wages workers and profits.

The amount of income of an enterprise is one of the results of its economic activities. The income of an enterprise is the financial basis of its activities. The economic essence of an enterprise’s income is most fully manifested through the following most important tasks, the implementation of which they ensure:

Reimbursement of all current costs (distribution costs) associated with the implementation of its business activities. The implementation of this task ensures self-sufficiency of the current economic activities of the enterprise.

Ensuring payments various types tax payments ensuring the formation of funds from the state and local budgets, extra-budgetary funds. The implementation of this task ensures the fulfillment of the enterprise's financial obligations to the state.

Independence, self-sufficiency, self-financing require that the size of the enterprise's gross income exceeds the costs necessary to perform its tasks, i.e. The gross income of the enterprise is the initial prerequisite for the competitive functioning of the enterprise.

Under enterprise income, in terms of accounting(according to clause 2 of PBU 9/99), is understood as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) repayment of liabilities, leading to an increase in the capital of the organization, with the exception of contributions from participants (owners of property). For a deeper understanding this definition it is necessary to understand what is meant by the terms “economic benefits”, “assets” and “capital”.

According to Art. 41 of the Tax Code of the Russian Federation “Principles for determining income”, income is understood as economic benefit in monetary or in-kind form, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed, and determined in accordance with Chapter 25 of the Tax Code of the Russian Federation.

Thus, the Tax Code of the Russian Federation, as well as PBU 9/99, understands income as economic benefit.

2 Classification of enterprise income

All income is classified in accordance with the requirements of PBU 9/99 into income from ordinary activities and other income. The latter, in turn, are divided into operational, non-operating and emergency (Fig. 1). Let's look at each type of income.

Traditional economic approach classification of income provides for the division of all income into four main groups:

) income from the sale of goods and services;

) income from sales of products is not trading activities;

) income from the sale of other property;

) income from non-operating operations.

Income from the sale of goods and services is the main type of income of trading enterprises, directly related to the industry specifics of their activities. They include income from both retail and wholesale sales of goods. The source of income from the sale of goods is the trade markup (trade margin), which acts as the difference between the selling and purchasing prices of the goods sold. The source of income from the sale of services is the price of the services provided.

Income from the sale of non-trading products is generated through the sale of goods, works and services of auxiliary and service production enterprises, if these productions do not have a separate balance sheet (for example, the sale of transport services to third-party enterprises using the enterprise's vehicles).

Income from the sale of other property is formed from proceeds from the sale of certain types of fixed assets, intangible assets, securities, currency values and other types of material and financial assets of a trading enterprise.

Income from non-sales operations is generated by the receipt of funds not directly related to the sale of goods and services, other products or property of the enterprise.

The basis for the formation of enterprise income (and in many enterprises the only source of its formation) is income from the main type of activity, therefore, in the process of income management at the enterprise, they are allocated the main role. An enterprise's gross income from sales is the difference between gross proceeds from sales of products (works, services) and their cost.

1.3 Trade markup as a source of gross income

The trade markup is the main source of gross income. Being a trade price, premiums are formed in accordance with the general pricing mechanism. Their value is influenced by the nature of the services, the specifics of the activity, the pricing policy of the enterprise (firm), government policy pursued in the field of exchange, supply and demand for trade services, competition, the level of distribution costs, strategic target criteria adopted by the enterprise for this period functioning.

With the orientation of the economy towards market relations and the transition to free pricing, all enterprises received the status legal entity and began to determine the size of the trade markup themselves. Since the end of 1994, restrictions on the size of trade and wholesale sales mark-ups have been lifted. At the same time, the executive authorities reserve the right, if necessary, to regulate by their decision the size of the trade markup on socially important goods. In the future, with the implementation of fundamental market reforms, it is planned to completely abolish state regulation of prices, and thereby the level of trade markups. The possibility of self-regulation of prices and trade markups depends on reducing the level of inflation and increasing the efficiency of the economy as a whole.

In current business conditions, the level of trade markup should be determined taking into account market conditions, the relationship between supply and demand for a specific product, the size of the free selling price, distribution costs, profits, and indirect tax rates.

The main requirements for the validity of trade markups are as follows: they must create conditions for the profitable operation of the enterprise; stimulate efficient use available resources, take into account the territorial location of production (suppliers) and the ways of promoting individual goods to the consumer, help reduce the transportation of products from the place of production to consumption, help simplify payment practices and improve the relations of enterprises among themselves, with enterprises in other sectors of activity, with banks, financial and tax authorities.

2. Economic and organizational characteristics of the enterprise

Limited Liability Company "Marco Polo" was established in accordance with the Civil Code of the Russian Federation, Federal law“On Limited Liability Companies” No. 14-FZ dated 02/08/1998. and other regulatory and legal acts.

The only participant in the company is an individual.

Legal status of the company and its participants.

In order to achieve the goals of its activities, the Company has the right, on its own behalf, to acquire and exercise any property and personal non-property rights, bear obligations, carry out any transactions permitted by law, and be a plaintiff and defendant in court.

The Company is a commercial organization and the owner of property acquired in the course of its business activities. The Company shall own, use and dispose of the property in its ownership at its own discretion. The company's property is accounted for on its own balance sheet.

The Company is not responsible for the obligations of the state, and the state is not responsible for the obligations of the Company. The Company is not liable for the obligations of its Participants, and the Participants are not liable for the obligations of the Company and bear the risk of losses associated with the activities of the Company, within the value of their shares in the authorized capital of the Company. Participants who have not fully paid for their shares bear joint liability for the obligations of the company within the value of the unpaid portion of their shares in the authorized capital of the Company.

In the event of insolvency (bankruptcy) of the Company through the fault of its participants or through the fault of other persons who have the right to give instructions binding on the Company or otherwise have the opportunity to determine its actions, these persons, in the event of insufficiency of the Company's property, may be assigned subsidiary liability for its obligations.

Purpose and activities of the company

The purpose of creating a company is to carry out economic and other activities aimed at satisfying public needs for goods and services and generating profit. To achieve this goal, the company carries out the following types activities:

· Provision of catering services;

· Retail alcoholic products;

· Wholesale and retail trade;

· Providing intermediary consulting, scientific, technical, information and other types of services;

· Production food products and drinks and others.

Authorized capital society

The authorized capital of a company is made up of the nominal value of the shares of its participants and determines minimum size his property guaranteeing the interests of his creditors. The size of the authorized capital of the Company is 100 thousand rubles.

Payment for shares in the authorized capital can be made in money, securities, other things or property rights or other rights that are valued.

At the time of registration of the Company, the authorized capital was contributed by the participants in the amount of 100%

Rights and obligations of company participants

Members of the company have the right:

· Participate in managing the affairs of the Company in the manner determined by this Charter and the Law;

· Receive information about the activities of the company, including familiarization with accounting and reporting data and other documentation in the manner established in its charter;

· Take part in the distribution of profits;

· Sell or otherwise alienate your share or part of the share in the authorized capital of the Company to one or more participants of this Company or to another person in the manner prescribed by the Law and this charter;

· Comply with the provisions of the Charter;

· Do not disclose confidential information about the activities of the company;

· Make contributions to the property of the company by decision of the general meeting of company participants;

A company participant has the right to leave the company by alienating a share to the Company, regardless of the consent of its other participants.

In the event of a Company participant leaving the Company, his share passes to the Company.

Property, funds, profits, securities of the company.

The Company's property consists of fixed assets, working capital, products produced by the Company as a result of economic activities, as well as other valuables, the value of which is reflected on the independent balance sheet of the company.

The sources of formation of the Company's property are:

· Authorized capital of the company;

· Contributions of Participants to the Company's property;

· Income received from the sale of products, works, services, as well as from other types of economic activities;

· Income from securities;

· Loans from banks and other lenders;

· Free or charitable contributions, donations from organizations, enterprises, citizens;

· Other sources not prohibited by legislative acts of the Russian Federation.

The governing bodies in the company are:

· The general meeting of participants is supreme body and has the right to make decisions on all issues.

· The sole executive body of the Company is the General Director. He manages the current activities of the company. The General Director of the company is elected by the General Meeting of Participants for a period of 3 years. The CEO is accountable General meeting Members of the society.

The Company maintains accounting, operational and statistical records in the manner prescribed by the legislation of the Russian Federation. Organization of document flow in the Company, in its branches and representative offices is carried out General Director society. Responsibility for the state of accounting, timely submission of accounting and other reports rests with the chief accountant of the Company, whose competence is determined by current legislation. The Company provides government authorities with information necessary for taxation and the operation of a nationwide system for collecting and processing economic information.

The company uses a simplified taxation system.

Table 1. Dynamics of the main indicators of the economic activity of the organization (Marco Polo LLC) for 2011-2013

No. Indicators 2011 2012 2013 Deviation (+,-) Growth rate (%) 2012/ 2011 2013/ 2012 2012/ 2011 2013/ 20121 Revenue from sales of products in operation. prices, thousand rubles 150635177794214089+27159+362951181202 Revenue from sales of products in comparison. prices thousand rubles 138197158886188957+20689+300711151193 Cost of products sold, thousand rubles 121771142136170744+20365+286081171204 Level of cost of sales of products, %80,879,979.7-0.9-0.2 991005Business expenses. %260883123938609+5151+73701201236Level of business expenses, %17,317,518+0.2+0.51011037Profit before tax, thousand rubles 228335383822+1255+2841551088Profitability of sales, thousand rubles 1,842.48 2.21+0.64-0.27135899Net profit thousand .rub.111120072108+896+10118110510Price index1.091.1191.133---

Over the past 3 years, it has been revealed that the dynamics of income and expenses from sales of products was reflected in changes in profit before tax. Profit before tax of Marco Polo LLC tended to increase throughout the entire study period. In general, over 3 years, as a positive trend in the activities of Marco Polo LLC, one should note the increase in profitability, which is the most important qualitative indicator of the deviation of any organization. In 2011, this figure was 135% of the total volume of activities. In 2012, this figure amounted to 135% of the total volume of activities. In 2013 - 89% of the total volume of activities.

gross trading income

The amount of income is generated in all areas of economic activity. To consider the dynamics and amount of income of Marco Polo LLC, it is necessary to consider income both for the organization as a whole and by area, including core and other activities. Based on such an analysis, it is possible to characterize the mechanism for generating and spending income. An analysis of the organization's income and expenses is carried out according to f. No. 2 “Profit and Loss Statement”. It contains information on all types of income and expenses for the reporting and previous periods on a quarterly, six-month, nine-month and annual basis. This allows you to qualitatively assess the nature of the occurrence and content of income and expenses; analyze the dynamics of the composition and structure of income and expenses, their changes, monitor their movement and condition; identify factors that influenced the increase (decrease) in income and expenses, and also calculate a number of coefficients indicating the efficiency of using income and the appropriateness of expenses incurred in comparison with income received. During the period studied, the amount of total income of Marco Polo LLC increased significantly, which is presented in Table 3.

Table 3. Dynamics of the amount and structure of total income of Marco Polo LLC In 2011-2013. (thousand roubles.)

Indicators 2011 2012 2013 Change, % 2012 by 2011.2013 by 2012.2013 by 2011 Income from ordinary activities (revenue) 150635177794214089118.03120.4142.1 Other income 501582207129163.986.7142.1 Total income 155650186014221218119.5118.9142.1 As evidenced by the data presented in the table, during the period under study, the amount of total income from the economic and financial activities of Marco Polo LLC increased from 155,650 thousand rubles. in 2011 to 221,218 thousand rubles. in 2013. As a result, the increase in income from total activities amounted to 30%. The largest increase was observed in 2012 compared to 2011, when the amount of total income increased by 19.5%. In 2013, the increase in income amounted to 18.9%. In a relationship constituent elements total income, i.e. income from ordinary activities and other income, dynamics in 2011-2013. looked like this. The increase for the entire period was observed in income from ordinary activities, which amounted to 18.03% in 2012 compared to 2011, and 20.4% in 2013 compared to 2012. In relation to other income, there is a decrease in them.

Thus, as a result of different dynamics of income from various types of economic activities during the period studied, changes occurred in the structure of total income, which led to an increase specific gravity income from ordinary activities.

In the subsequent analysis, the dynamics of individual elements of the operating costs of Marco Polo LLC changed significantly. It should be noted that there was an increase in the amount of labor costs (by 26.8%), material costs (14.91%) and other costs (14.52%), which are indicated in Table 4.

Table 4. Dynamics of current costs of Marco Polo LLC by element for 2011-2013.

Indicators Amount, thousand rubles. Change in% compared to the previous period for 2011.2012.2013.2012.2013. Material costs 1266513890159619.6714.91 Labor costs 18400224472846221.9926.80 Social security contributions. needs 315431203958-1.0826.86 Depreciation 111611061515-0.9036.98 Other costs 8391106561220326.9914.52 Total for elements of current costs 437265121196209917.1421.24

In dynamics, the growth rate of other costs slowed down significantly, while material costs and labor costs, on the contrary, accelerated. Contributions for social needs and depreciation also increased - by 26.86% and 36.98, respectively. During this period, depreciation grew at a faster pace than other elements of current costs. This is due to the acquisition of new fixed assets and their commissioning during 2013.

Generalization of the data made it possible to establish an increase in the enterprise’s costs for individual indicators. Total current costs increased by 21.24%. The increase in costs can be explained by an increase in the number of fixed assets and an increase in the number of employees.

In conclusion of the analysis, we can say that Marco Polo LLC is a profitable organization, because the total amount of income exceeds the amount of expenses. The financial result for 2013 is 159,119 thousand rubles. This calculation result, obtained by deducting current costs from total income, is positive, and therefore covers the needs of the enterprise.

4. Reserves for enterprise income growth

Currently, in the context of the development of market relations, it is very important for any enterprise to determine due to which factors income increases or decreases, as well as to identify all possible reserves for increasing them. Using the example of Marco Polo LLC, we will determine the main ways to increase and reserves for growth of the enterprise’s income.

Firstly, the enterprise's income increases mainly due to rising prices. The average monthly rate of their growth does not exceed the rate of price growth, which indicates the inflationary nature of the formation of income received. As production costs increase and production volumes decrease, income decreases. An increase in price in itself is not a negative factor. It is quite justified if it is associated with an increase in demand for products, improvement of technical and economic parameters and consumer properties manufactured products. However, the slowdown of inflation processes, the saturation of the market with goods, and the development of competition have limited the ability of producers to raise prices and make profits through this factor.

Secondly, under stable economic conditions, the main way to increase income is to reduce the cost of goods sold. In practice entrepreneurial activity apply various ways cost reduction: saving fuel and raw materials, material and labor costs, reducing the share depreciation charges in cost, reduction of administrative costs, etc. However, it should be borne in mind that cost reduction has its limit, after which it is impossible without reducing product quality. The factors of income growth should also include updating the assortment and range of products. Income in a market economy - driving force renewal of both production assets and manufactured products.

In addition, a factor in the growth of income may be an increase in the volume of activities based on existing reserves. Reserves for increasing the amount of income are determined for each type commercial products, produced by the enterprise. Their main sources are: increasing the volume of product sales; cost reduction; improving the quality of commercial products; selling it on more profitable markets. A diagram of the sources of formation of reserves for increasing the income of Marco Polo LLC is presented in Figure 3.

Rice. 3 Sources of formation of reserves for increasing profits of Marco Polo LLC

An increase in the volume of product sales at Marco Polo LLC can be achieved by increasing the quality of services provided, searching for new categories of consumers, and introducing new technologies and equipment. The cost of production at Marco Polo LLC can be reduced by reducing the cost of purchasing raw materials. To do this, it is necessary to conclude deals with suppliers directly, and not through intermediaries or to look for more favorable terms for the supply of raw materials.

The cost of production can also be reduced by reducing losses from defects, as well as through a more rational use of material resources, production capacity and space, labor and working time. The main directions for identifying reserves for increasing income in Marco Polo LLC are:

· cost reduction by reducing the cost of purchasing raw materials for production;

· reduction of production costs;

· improving the quality of service provision;

· searching for new categories of consumers, entering new markets for products.

From this list of activities it follows that they are closely related to other activities at the enterprise aimed at reducing production costs, improving product quality and using production factors.

The reserves for increasing the amount of income at the enterprise are:

1.increasing the volume of production and sales of main types of products;

2.access to direct connections with suppliers and thereby obtaining more high size discounts;

.accelerating the turnover of all working capital and increasing the share of own working capital in turnover;

.effective control over the timely collection of fines and penalties in case of violation of contract terms;

.saving material, labor and financial resources;

.improvement commercial work and marketing activities at the enterprise.

Thus, using the areas listed above, it is possible to increase the performance of Marco Polo LLC.

Conclusion

The activities of enterprises in a market economy are subordinated to the goal of generating income. The income of an enterprise is the financial basis of its activities. This course work examines the income of Marco Polo LLC, assesses the dynamics of the total amount, level and structure of the enterprise’s income, and also identifies reserves for their growth.

The relevance of analyzing the income of a commercial organization is determined by the fact that income is one of the main factors determining the final financial result of the activity.

The purpose of income generation analysis is to identify opportunities to improve the financial situation and apply economically sound decisions based on the calculation results. Income analysis allows the founders and shareholders, the administration to choose the most important areas for enhancing the organization’s activities.

The problem of income and ways to increase it will probably always be relevant. The profit and effective development of the enterprise depends on what income is available or the sources of its receipt. The main goal of any commercial organization is to increase income as much as possible. In order to find out exactly how and in what direction to act to increase the profitability of an organization, it is necessary to carry out economic analysis activities of the enterprise.

Limited Liability Company "Marco Polo" was established in accordance with the Civil Code of the Russian Federation, Federal Law "On Limited Liability Companies" No. 14-FZ dated 02/08/1998. The purpose of creating a company is to carry out economic and other activities aimed at satisfying public needs for goods and services and generating profit.

To determine the efficiency of Marco Polo LLC, an analysis of the dynamics of income and expenses of the enterprise was carried out, as a result of which an increase in the structure of total income was identified. Cost analysis showed that operating costs increased by 21.24%, which is explained by an increase in the number of fixed assets and the number of employees. Summarizing the data allows us to conclude that Marco Polo LLC is a profitable organization. This follows from the fact that the financial result for 2013 is equal to 159,119 thousand rubles, therefore, the total amount of income exceeds the amount of expenses.

Also in the course work, options are proposed to improve the performance of Marco Polo LLC, namely, increasing the volume of product sales and reducing its cost, searching for more profitable markets and increasing the productivity of production facilities. These components seem to be the most promising reserves for growth of enterprise income.

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Analysis of the gross income of the procurement enterprise, reserves and ways...

483988. Title. Analysis of the gross income of a procurement enterprise, reserves and ways to increase them.
Some companies are strengthening their financial positions due to rising prices, while other targets are focused on updating all parameters of the economic...

In almost all countries, gross profit is defined as the difference between revenue and total costs. The latter include: wages, costs of materials, fuel, components, depreciation, interest on loans, taxes, reserves, etc.

In a market economy, profit is the main indicator characterizing the performance of enterprises. The desire to obtain greater profits directs commodity producers to expand production and sales volumes and reduce costs.

Discussions about the essence and sources of profit still continue in economic theory. Mercantelists believed that profit is created in foreign trade and therefore represents the difference between prices in the domestic and foreign markets. The classics - A. Sit, D. Ricardo and K. Marx saw the source of profit in production. They defined profit as part of the value of the surplus product, i.e. surplus value.

In modern economic theory, profit is most often considered:

firstly, as income received as a result of the productive use of factors of production - labor, land, capital and entrepreneurship (economic approach);

secondly, as a reward for an entrepreneur for his activities in conditions of imperfect competition, which is characterized by risk, uncertainty, bankruptcy (risk approach);

thirdly, as a reward for the implementation of the functions of innovation, the implementation of scientific and technical progress achievements and, as a result, for the services of the economic power of society (functional approach);

fourthly, as monopoly income, which can result from the exercise of market power by a monopoly firm - patents, special privileges and the ability to set high prices for its goods.

The essence of profit is most fully manifested in its functions: accounting, incentive and distribution. The essence accounting function profit is that profit is the most important criterion for the effectiveness of a company’s business activities. The main indicators that reveal this function are weight and rate of profit (profitability).

Incentive function of profit is that it (profit) is a powerful generator of the economy. It is the desire to increase profits that underlies most innovations. The amount of profit is influenced by the quantity of products produced, the level of production costs, the rate of capital turnover, the level of labor productivity, the price level and some other factors.

The essence distribution function of profit is that it serves: a) a source of accumulation and development of production, b) a source of consumption, material incentives for workers. In a market economy, profit is the basis for the development of a business firm.

At the same time, profit is not a clear concept. We have already considered the essence of normal profit as an element of internal costs, the necessity of which is determined by the very nature of the business. It is the minimum payment (income) that keeps the entrepreneur in this particular area of business. Therefore, an entrepreneur considers normal profit as a return on the capital invested “in the business”, as business income. Normal profit is an element of costs (Fig. 5.3.).

Rice. 5.3. Structure of the company's total income

In quantitative terms, profit is the difference between total revenue (total income) and costs, but if there are two approaches to defining and measuring costs, then the content of the concept of “profit” should be considered in two aspects – accounting and economic.

In economic theory, under economic profit refers to the difference between total (gross) income and total (i.e. external and internal) costs. It is obtained by subtracting from total revenue (gross income) All costs, i.e. not only external, but also internal, including in the latter and normal profit entrepreneur.

Therefore, if an economist says that the company barely covers costs, this means that all external and internal costs are reimbursed, and the entrepreneur receives an income that is barely enough to maintain his activity within this line of business. If the amount of cash receipts exceeds the firm's economic costs, then the remainder (the difference between total revenue and economic costs) accumulates in the hands of the entrepreneur. This remainder is called economic profit.

Economic profit is not included in costs, since it represents income received in excess of the normal profit necessary to maintain the entrepreneur's interest in a given field of activity. Economic profit is seen as the price to pay for uncertainty and risk. They are generated, on the one hand, by factors external to the company - changes in market conditions due to the cyclical development of the economy. On the other hand, it is the result of innovation or initiative of the entrepreneur. It should also be taken into account that the source of economic profit can be the monopoly status of the company. Such profits are due to the ability of the monopolist to limit production and, due to this, set monopoly high prices. In this case, net (economic) profit is as a monopoly.

The term "profit" is also used to denote the difference between total revenue and external costs. Such profit, Let us remind you that it is called accounting, since in its calculation only external (monetary) payments, reflected in accounting documents. Therefore, accounting profit is quantitatively does not match from economic. The latter is greater than the accounting value by internal costs, i.e. difference between economic and accounting profit is equal to internal costs.

Thus, if accounting profit is the difference between total revenue and external costs, then economic profit is the difference between total income and the sum of external and internal costs.

Part internal costs, as noted, is normal profit. She is seen as minimum or normal entrepreneur's remuneration. If this is not ensured, then the entrepreneur will redirect his efforts from this area of activity to another, more attractive to him, or even abandon the role of an entrepreneur altogether in order to receive a salary or salary, working for another entrepreneur. Therefore, the absence of economic profit does not mean that the entrepreneur receives no income at all. For example, an entrepreneur spends 100 thousand units of money belonging to him per year to purchase factors of production. This amount constitutes its external costs. However, by placing this amount in the bank, he could receive an income of 5 thousand monetary units at an annual rate of 5%. In addition, by managing a company, an entrepreneur gives up the opportunity to receive a salary while working as a manager in another company (let’s say 1 thousand monetary units). In this case, internal costs will amount to 6 thousand monetary units. (5+1), and general - 106 thousand monetary units. (100+6).

Economic profit will be received only if the sale of products brings the company more than 106 thousand monetary units. If the proceeds from the sale of products amount to 105 thousand monetary units, then the accounting profit will be equal to 5 thousand monetary units, and the economic profit will be negative, i.e. will be (-1) thousand monetary units. In this case, the entrepreneur will not continue his own business in this industry, because he has the opportunity to receive more income (6 thousand monetary units) with an alternative use of the resources belonging to him (he will receive 5 thousand in the form of interest in the bank + 1 thousand by working as a hired manager in someone else’s company). Therefore, the amount is 6 thousand monetary units. is for him a “normal profit”, without which the incentive to work in this industry is lost.

From the above example it is clear that economic profit can be negative or equal to zero or positive. In the first case the entrepreneur will incur losses, without receiving normal remuneration for performing entrepreneurial functions. If it is impossible to reduce costs, he will leave this industry. Second case, if economic profit is zero, i.e. equal to zero means that the entrepreneur uses his resources with minimum acceptable efficiency for society. However, this is enough to keep him in the industry as long as his income is no less than total costs. Finally, third case (economic profit is a positive value) assumes that in a given industry, in a given business, entrepreneurial ability, capital and land are currently producing a greater effect than the minimum acceptable. An entrepreneur in such a situation has no reason to leave the industry, since he not only covers All costs, but also appropriates the excess that exceeds these costs.

Economic profit is the excess over normal profit. It occurs, as a rule, in conditions of the existence of monopolies and is the result of the redistribution of consumer income.

In domestic practice, profit is considered as a form of net income of an enterprise and reflects the results of business, that is, the productivity (efficiency) of living and embodied labor costs. It is defined as the difference between revenue from sales of products (works, services) and full costs of its production, appearing in the form of balance sheet, estimated and net profit.

Balance sheet (gross) profit represents general the amount of profit of an enterprise received as a result of its financial and economic activities. This includes: profit from the sale of products (works, services); income from the sale of fixed assets and other material assets of the enterprise; income from non-operating operations, reduced by the amount of expenses for these operations:

P V = P RP + P RF + P VN,

where P V - gross (balance sheet) profit;

P RP - profit from sales of products (works, services);

P RF - profit from the sale of fixed assets and other property of the enterprise;

P VN - profit from non-operating operations.

Profit from the sale of products (works, services) is defined as the difference between the proceeds from the sale of products (excluding value added tax and excise taxes) and the costs of production and sales included in the cost of production:

P RP = V O – VAT – A - I,

where V O - revenue (gross income) from sales of products (works, services);

VAT - value added tax;

A - excise taxes;

And - costs (expenses) for the production and sale of products (works, services).

When determining profit from the sale of fixed assets and other property of the enterprise is taken into account difference (excess) between the sale price and the original (or residual) value of these funds and property, adjusted for inflation (for tax purposes).

Balance sheet profit increases or decreases from non-operating transactions. Income from non-operating operations includes: income of the enterprise from participation in the property of other enterprises (dividends received by the enterprise); income from property rental; receipts from the debtors of the enterprise in the form of penalties, fines, penalties for violation of the terms of business contracts; positive exchange rate difference on foreign currency transactions, etc.

Expenses from non-operating operations include: costs for those orders that were subsequently canceled by the customer; costs of maintaining mothballed production facilities and facilities, losses from downtime; losses from markdown of inventories and finished products; legal fees and arbitration costs; fines, penalties, penalties for creditors for violation of the terms of business contracts by the enterprise; negative exchange rate differences on foreign currency transactions and other types of losses. Profit from non-operating operations appears in the form differences between income from non-operating operations and expenses for these operations:

P HV = D HV - R HV,

where P VN is profit from non-operating operations;

D VN - income from non-operating operations;

R VN - expenses from non-operating operations.

A positive difference means an increase in the company's balance sheet profit, and a negative difference means a decrease.

To determine taxable profit, real estate tax and the amount of preferential profit are subtracted from the balance sheet profit. The profit remaining at the disposal of the enterprise is determined by reducing taxable profit by the amount of profit tax and income tax. The profit for the needs of the enterprise will be less than the profit remaining at the disposal of the enterprise by the amount of fines for exceeding permissible emissions, state duties, local taxes and fees paid from profits, contributions to centralized funds, etc.

Estimated profit - this is balance sheet profit, reduced by the amount of tax deductions and other obligatory payments intended for settlements with the state and local budgets, banks, higher authorities, etc. This part of the profit remains at the disposal of the enterprise itself and is called "net profit".

Enterprises independently determine the directions for using net profit. They may be:

financing of costs production development, scientific research and environmental activities;

payment of bonuses, benefits and financial assistance employees of the enterprise;

financing for the maintenance of preschool institutions;

financing the construction of housing and other non-production facilities;

payment of dividends to shareholders, etc.

What does the amount of profit depend on? All other things being equal, firstly, on the number of products produced and sold, and secondly, on the level of costs of the enterprise.

In turn, the volume of production and its cost are influenced by the following factors:

level of management;

competence of management and managers;

competitiveness of products and price levels for products sold;

the state and effectiveness of financial planning;

market conditions;

price level for consumed materials, raw materials and fuel and energy resources;

depreciation rates;

level of tax rates, etc.

Income is the proceeds from the sale of products (works, services) minus material costs. It represents the monetary form of the net output of the enterprise, i.e. includes wages and profits.

Income characterizes the total amount of funds that an enterprise receives over a certain period and, minus taxes, can be used for consumption and investment. Income is sometimes subject to taxation. In this case, after deducting the tax, it is divided into consumption, investment and insurance funds. The consumption fund is used to pay staff and other payments.

In modern conditions, the income of an enterprise consists of:

1. income (revenue) from sales of products, works and services;

2. gross income;

3. income from core activities;

4. income from non-core activities;

5. total income before tax;

6. total income after tax;

7. income or loss from emergency situations;

8. net income.

Income (revenue) from product sales. Finished products are considered sold if they are released to consumers or taken out from the warehouses of the enterprise, payment for which is fully credited to the current account.

Income from sales of products is reflected net of value added tax and excise taxes. The amount of revenue from product sales depends on the quality, quantity, range of products sold and price.

Gross income is defined as the difference between income from sales of products and the production cost of products sold as a result of core activities.

Operating income is the difference between gross income and expenses for the period. Income from non-core activities arises from secondary activities of the enterprise or its activities in additional areas and is not related to the process of production. Income from non-core activities includes:

Income from the sale of other products, works and services of auxiliary, ancillary and service industries, structural divisions engaged in non-industrial activities, as well as from the sale of purchased goods material assets;

Income from the sale of fixed assets, intangible assets;

Income received from equity participation in joint ventures, dividends on shares and other securities;

Income from long-term and short-term financial investments, including the provision of loans;

Income from rental property, with retail outlets, parking lots, etc.;

Total income before tax is formed as the sum of income from the main and non-core activities of the enterprise before paying corporate tax income tax.

Total income after tax is determined by subtracting corporate income tax paid (tax rate is 30%) from total income.

Income or loss from emergencies is the difference between the insurance premiums received and the enterprise's costs associated with eliminating the consequences of natural disasters, accidents, and other emergency events caused by extreme situations.

Net income is the difference between total after-tax income and emergency income or loss.

Net income reflects the final result of the enterprise's activities for the reporting period. It is subject to distribution between the founders of the enterprise or among the shareholders of the company in the form of dividends.

The income of the organization, depending on its nature, the conditions for receiving it and the areas of activity of the organization, are divided into:

a) income from ordinary activities;

b) operating income;

c) non-operating income.

Income from ordinary activities is revenue from the sale of products and goods, receipts associated with the performance of work and the provision of services.

Operating income is:

· receipts related to the provision of the organization’s assets for temporary use for a fee;

· receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

· income related to participation in the authorized capitals of other organizations (including interest and other income on securities);

· profit received by the organization as a result of joint activities (under a simple partnership agreement);

· proceeds from the sale of fixed assets and other assets other than cash (except foreign currency) products and goods;

· interest received for providing the organization's funds for use, as well as interest for the use of funds in the organization's account in this bank.

Extraordinary income is considered to be: receipts arising as a consequence of extraordinary circumstances of economic activity ( natural disaster, fire, accident, nationalization, etc.); insurance compensation, the cost of material assets related to the write-off of assets unsuitable for restoration and further use.

Income for tax purposes is classified as follows:

· income from the sale of goods (works, services), property and property rights;

· non-operating income.

Table. "Composition of enterprise income for tax purposes"

Type of income	Composition of enterprise income
A	B
1. Income from the sale of goods (works, services) and property rights	Sales income for the purposes of this chapter is revenue from the sale of goods (works, services) as own production, and previously acquired, proceeds from the sale of property (including securities) and property rights.
2. Non-operating income	from equity participation in other organizations; from transactions of purchase and sale of foreign currency; occurs when the sales (purchase) rate is higher (lower) than the official foreign currency exchange rate to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation on the date of the transaction; in the form of fines, penalties and (or) other sanctions for violation of contractual obligations, as well as amounts of compensation for losses or damages; from leasing (subleasing) property; from granting for use rights to the results of intellectual activity and means of individualization equivalent to them; in the form of interest received under loan agreements, credit, bank account; in the form of amounts of restored reserves, the costs of the formation of which were accepted as part of expenses; in the form of gratuitously received property or property rights; in the form of income from previous years identified in the reporting (tax) period; in the form of a positive exchange rate difference received from the revaluation of property and claims (liabilities), the value of which is expressed in foreign currency; in the form of a positive difference received from the revaluation of property; in the form of the cost of materials received or other property during dismantling or disassembly during the liquidation of fixed assets being taken out of service; in the form of property (including funds), works, and services received as part of charitable activities that were not used for their intended purpose; in the form of received targeted funds, intended for reserves for the development and ensuring the operation and safety of nuclear power plants used for other purposes; in the form of amounts by which in the reporting (tax) period there was a decrease in the authorized (share) capital (fund) of the organization, if such a decrease was carried out with a simultaneous refusal to return the cost of the corresponding part of the contributions to the shareholders (participants) of the organization; amounts of accounts payable written off due to the expiration of the statute of limitations or for other reasons; income received from operations with financial instruments of futures transactions; the cost of surplus inventory items identified as a result of inventory.

Introduction

During the transition to a market system of economic relations, enterprises gained independence in planning their business and economic activities.

Experience has proven the viability and effectiveness of the market mechanism in rational use labor, material and financial resources, in creating flexible production, responsive to consumer demands and the achievements of scientific and technological progress. The market stimulates enterprises to take decisive action in mastering new business methods and restructuring their activities.

In market conditions, an enterprise is the main economic entity, an independent commodity producer, the economic space for which is practically unlimited, but in general depends on the ability to work break-even, adapting to the conditions of a changing economic environment. economic income gross marginal

The basic principles of a market economy include the following:

· economic and legal independence of the enterprise;

· establishment of free competition;

· free pricing;

· inadmissibility of administrative intervention of the state in the affairs of the enterprise;

· healthy financial and market system;

· state protection of the basic principles of a market economy.

Based on these principles, each enterprise builds its own financial (market) mechanism, striving to obtain the largest possible amount of income - the main source of profit:

§ carries out economic and legal activities independently;

§ expenses are carried out at the expense of income and ensure profitability;

§ guarantees financial liability with its separate property;

§ provides workers with a material interest in the results of their work.

The income of an enterprise is the initial financial basis for commercial calculations, since it represents the basis for the formation of profit.

Profit, in turn, is the ultimate goal and driving motive for the development of an enterprise. The development of an enterprise depends entirely on the amount of profit received. It is used at enterprises to develop the material and technical base based on the introduction of scientific and technological progress, replenishing their own working capital, ensuring the social development of teams, paying certain types of material incentives to employees, dividends to shareholders, etc.

In addition, income and profit are the main economic indicators that characterize the efficiency of the financial and economic activities of an enterprise, its development and success in the consumer market.

Thus, income is the main source of self-sufficiency, self-financing and requires close attention from management. Attention implies ongoing monitoring, analysis and further planning of financial performance indicators.

The activities of enterprises in a market economy are subordinated to the goal of making a profit, since enterprises bear full financial responsibility for the results of their financial and economic activities. And the basis for profit formation is the relationship between income and expenses.

However, income and profit are among the most complex economic categories. By studying the sources of income, it is possible to develop a scientific approach to solving many problems, for example, achieving final results at the lowest cost.

This approach to the subject of research means that profit or a positive financial result of the organization’s activities is what this activity is carried out for; it is the fundamental basis for the existence of an economic entity from the point of view of its aspirations.

The purpose of the course work is to study the economic category of a company's income and its types. Thus, the purpose of the research is a comprehensive analysis of the income received by the enterprise.

In accordance with the purpose of the study, the following tasks were set in this work:

Reveal the theoretical content of the economic category of enterprise income;

Provide a classification of the main types of income received by enterprises;

Indicate the main directions of income distribution in the enterprise;

Consider the procedure for generating income;

Conduct an analysis of the income dynamics of Marco Polo LLC for the period from 2012 to 2014.

The subject and object of the study are the income of the enterprise.

The theoretical basis of the study is the work of domestic economists on the issues and problems being studied (M.V. Romanovsky, K.A. Raitsky, R.P. Valevich, L.I., A.N. Solomatin, etc.); legislation of the Russian Federation and its structures; publications in periodicals and materials of scientific and practical conferences.

The object of the research carried out in the course work is Marco Polo LLC, an enterprise operating in the service sector since 2006.

The methodological basis of the work is the textbooks of Savitskaya G.V. (Analysis of the economic activities of the enterprise), as well as an analysis of the balance sheet of Marco Polo LLC for 2012-2014.

1. Company income and its types

1.1 Concept, purpose and economic essence of income

The income of an enterprise is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from participants (owners of property).

Organizing any type of business involves calculating the profitability and profitability of the business. An organization's income depends on two components: price and costs. Price is a consequence of the interaction of supply and demand. It levels automatically. Costs are another matter - their value depends on the volume of labor and material resources consumed, the level of technology, technical organization production and labor, etc. It follows that they can be controlled.

The basis of the life activity of enterprises and industries is the added value created in them, due to which the advanced resources consumed in them and other costs are reimbursed, and profit is also generated, the receipt and maximization of which is the long-term goal of the activity of any enterprise. The scale of expanded reproduction of enterprises and their transfers of funds to the state and local budgets depend on the amount of added value. Indicators of profit and added value, which are components of the more general result of economic activity and sales of goods, most often act as the goals and motives of their activities. The amount of income of an enterprise is one of the results of its economic activities. The income of an enterprise is the financial basis of its activities. The economic essence of an enterprise’s income is most fully manifested through the following most important tasks, the implementation of which they ensure:

1. Reimbursement of all current costs (distribution costs) associated with the implementation of its business activities. The implementation of this task ensures self-sufficiency of the current economic activities of the enterprise.

2. Ensuring payments of various types of tax payments, ensuring the formation of funds from the state and local budgets, extra-budgetary funds. The implementation of this task ensures the fulfillment of the enterprise's financial obligations to the state.

3. Formation of enterprise profit, through which funds are formed for production development, additional material incentives for personnel, social payments, payments to property owners, reserve funds, etc. The implementation of this task ensures self-financing of the development of the enterprise in the coming period.

Independence, self-sufficiency, self-financing require that the amount of income of the enterprise exceed the costs necessary to fulfill its tasks, i.e. the enterprise's income is the initial prerequisite for the competitive functioning of the enterprise.

1.2 Classificationincomeenterprises

One of the central categories of a market economy is the income of a business firm.

Income is a certain amount of money that is generated as a result of the production and sale of products over a certain period of time.

You can have property but no income. Therefore, income acts as the primary form of economic realization of property as capital. In the presence of cash income the enterprise has the opportunity to pay staff salaries on time, save jobs, pay supplier bills, create economic conditions to continue the circulation of capital.

The receipt of cash income by an enterprise indicates that the product has received public recognition, and the enterprise is recognized as an economic entity. The amount of income and its dynamics indicate the degree of efficiency of the company, the recognition of its products, the place and role of the company in the relevant market.

The following types of income are distinguished:

· total (gross) income (TR);

average income (AR);

· marginal revenue (MR).

Total (gross) income is the total amount of cash revenue that a company receives into its bank account as a result of the sale of its products.

If the sales volume is equal to the production volume, then it is calculated as the product of the sales price of a unit of production (P) by the number of units of produced and sold products (Q) for a certain period of time

TR = P x Q

It follows that the amount of total income, under equal conditions, depends on the volume of production and its selling price. But in practice, most enterprises always have significant reserves finished products, the volume of which is constantly changing.

Then the total (gross) income is calculated using the formula

TR = P x (Q1 + Q - Q2)

where Q1 and Q2 are the balances of finished products at the beginning and end of the analyzed period, and Q is overall volume manufactured and sold products.

Average income is the amount of cash revenue per unit of products sold. This type of income is calculated as the quotient of total (gross) income (TR) and the number of units of produced and sold products (Q) for a certain period of time

AR = TR / Q = P x Q / Q = P

It is usually used in cases where the product range consists of several or many goods or services, with changing prices over a certain time interval.

Marginal income is the increment in gross income that is obtained as a result of the production and sale of an additional unit of output and is calculated by the formula

M.R. = DTR / DQ = TR2 - TR1 / Q2 - Q1

where DTR is the increase in gross income as a result of the sale of an additional unit of production, and DQ is the increase in production and sales volume per unit of production. .

Total (gross) income consists of revenue from sales of products and non-operating income. Proceeds from sales of products are funds received to the company’s account from the sale of products.

Non-operating income is money, the receipt of which into the company's account is not related to the direct production activities of the company: interest on deposits, penalties, income from foreign exchange transactions and securities transactions, fines received, etc.

A clear classification of income and expenses is the basis for a reasonable determination of the net result of operations for a certain period.

In addition, classification is necessary for:

· determination of the source from which the main part of the income and profit of the reporting period was received;

· separation of production costs of products and non-production costs, including management and sales costs, as well as costs of financial activities;

· separation of permanent and variable expenses for the purposes of management and financial analysis.

The economic meaning of an enterprise’s activity is not in the income itself, but in ensuring its maximum possible exchange. In this case, the task of measuring total (gross) income and current costs remains. Hence, the center of economic interest of the enterprise is profit (Pr).

Profit is the monetary expression of the main part of cash savings, created by enterprises any form of ownership. It is defined as the difference between the total (gross) income and production costs (cost) of the enterprise, taking into account losses from various business operations.

As an economic category, it characterizes the financial result of an enterprise's entrepreneurial activity. Profit is an indicator that most fully reflects production efficiency, volume and quality of products produced, condition labor productivity, cost level. At the same time, profit has a stimulating effect on strengthening commercial accounting and intensifying production under any form of ownership.

Profit is one of the main financial indicators plan and assessment of economic activities of enterprises. Profits are used to finance activities for the scientific, technical and socio-economic development of enterprises and to increase the wage fund for their employees.

A joint stock, rental, private or other form of ownership of an enterprise, having received financial independence and independence, has the right to decide for what purposes and in what amounts to direct the profit remaining after paying taxes to the budget and other mandatory payments and deductions.

Entrepreneurial activity means the initiative independence of enterprises aimed at making a profit. At the same time, the enterprise, as an economic entity independently carrying out its activities, disposes of the products produced and the net profit remaining at its disposal. At the same time, the entrepreneurial activity of enterprises in the context of a variety of forms of ownership means not only the distribution of rights of property owners, but also increased responsibility for the rational management of it, the formation and effective use of financial resources, including profits.

Profit is formed as a result of the interaction of many components, both positive and negative.

There are several types of profit:

· gross profit;

· balance sheet profit;

· taxable profit;

· net (retained) profit.

The gross profit of an enterprise is the amount different types profit received from the sale of products, performed and paid for work and services, as well as income from financial and investment activities.

The balance sheet profit of an enterprise is the difference between gross profit and the amount of benefits provided by the state for income tax.

The taxable profit of an enterprise is the difference between the balance sheet profit and the amount of profit subject to income tax (for securities, from equity participation in the authorized capital of other business entities).

The net (retained) profit of an enterprise is the difference between gross profit and the amounts of corresponding tax payments, economic sanctions and other mandatory deductions. It remains at the disposal of the enterprise and is financial source economic and social development of the enterprise. Due to it, accumulation and consumption funds are formed.

The main functions performed by the profit of an enterprise are:

1) Estimated.

It makes it possible to assess the efficiency of the enterprise. The main indicators are: the mass of profit and the rate of profit (profitability).

2) Distribution.

Its essence lies in the fact that the profit of an enterprise is a tool for distributing income. It serves as a source of accumulation and development of production, as well as the formation of revenues for the state, banking system, insurance companies, and stock exchanges.

3) Stimulating.

Its essence lies in the fact that profits are used both in the interests of the enterprise and in the interests of its employees.

The amount of profit is affected by:

· quantity of products produced,

· level of production costs,

· level of labor productivity,

· price level,

· rate of capital turnover.

To make a profit, it is necessary to sell products, receive cash proceeds and compare the amount of total (gross) income with the cost of production. It occurs only when total (gross) income exceeds production costs (cost).

Consequently, profit acts as an economic category in the sphere of exchange. The most important factors profit growth is an increase in the volume of production and sales of products, the introduction of scientific and technical developments, and, consequently, an increase in labor productivity, a reduction in costs, and an improvement in product quality.

The amount of profit does not show the level of efficiency of the enterprise, so its absolute and relative indicators are used.

The absolute indicator of profit must be compared with the annual turnover of the company or the amount of its capital. It is also called “mass of profit.” In this case, the indicator of profit dynamics is important, in other words, a comparison of its value in a given year with the corresponding value of previous years.

The relative profit margin is expressed as a percentage and is called profitability. It shows the degree of return of production factors used in production.

An enterprise is profitable if the amount of revenue from sales of products is sufficient not only to cover the costs of production and sales, but also to generate profit.

The following profitability indicators are distinguished:

b production profitability;

b product profitability;

b profitability (profitability) of sales;

b return on capital;

b profitability investment project.

Profitability of production reflects the degree of recoupment of current costs and is calculated as the ratio of profit to the cost of production assets (fixed production assets (FPF) and material working capital (WCA)).

This profitability indicator is calculated using the formula:

TR Pr" = OPF + MOS* 100 %

where Pr" is the level of production profitability, %;

TR is the amount of gross profit;

OPF - average annual cost of fixed production assets;

MOC - average annual cost of working capital.

The high level of profitability can be explained by an increase in the volume of production, and mainly by an inflationary increase in prices for products sold, which led to the receipt of large amounts of profit with relatively low amounts of fixed production assets and working capital.

In the process of analyzing the business activities of enterprises, the indicator of product profitability, calculated by the formula:

where Pr" - product profitability, %;

P - product price;

ATC is the average cost (planned or actual) of products.

The use of this profitability indicator is most rational for on-farm analytical calculations, when monitoring the profitability (unprofitability) of certain types of products, introducing new types of products into production and discontinuing ineffective products.

Return on sales is calculated as the ratio of profit received from sales to the amount of revenue received. It shows how much profit an enterprise has from each ruble of cash revenue received and can be calculated both for the entire enterprise and for certain species products.

Return on capital is calculated as the ratio of profit to the average annual cost of advanced capital or its individual parts and is calculated using the formula:

where Pr" - production profitability, %;

Pr is the mass (absolute indicator) of the enterprise’s profit;

AK - advanced capital.

The same formula is used to calculate the profitability of an investment project: profit is related to the volume of investment in the corresponding project.

Growth factors for any profitability indicator depend on common economic phenomena and processes. This is, first of all:

· improvement of the production management system in a market economy based on overcoming the crisis in the financial, credit and monetary systems;

· increasing the efficiency of use of resources by enterprises based on stabilization of mutual settlements and the system of settlement and payment relations;

· indexation of working capital and clear identification of the sources of their formation.

Commercial organizations in the process of economic activity use various types of income, which are classified according to different criteria.

1. By industry, income can be from:

* production activities;

* trading activities;

* provision of services, etc.

This division of income is due to the fact that in modern conditions, organizations and enterprises, along with their main activities, also engage in other types of activities. For each area of activity, the current legislation may provide for different income tax rates and benefits for them.

2. By type of activity, income comes from:

* main activity;

* investment activities;

* financial activities.

Income from core activities is the result of core, production activities for a given enterprise. Income from investing activities is reflected as other income from participation in joint ventures; income from the ownership of securities and from deposits, as well as in the form of income from the sale of fixed assets and other assets other than cash and products.

Income from financial activities is the result cash flows that are associated with providing the enterprise with external sources of financing (raising additional share capital or share capital, issuing shares, bonds or other debt securities, attracting credit in its various forms, as well as servicing the attracted capital by paying dividends and interest and repaying obligations on the principal debt ). It would seem that such content of cash flows cannot form the direct income of the enterprise, since in the end it is always necessary to return more money than received. At the same time, in the process of financial activity, both own and borrowed capital can be obtained on more or less favorable terms for the enterprise, which will accordingly affect the results of the main investment activity.

Therefore, income from financial activities is understood as the indirect effect of attracting capital from external sources on terms more favorable than market ones. In addition, in the process of financial activities, direct income can be obtained on invested equity capital by using the effect of financial leverage, ensuring the receipt of deposit interest on the average balance of funds in current or foreign currency accounts, etc.

3. According to sources of formation, income can be from:

* sales of products (works, services);

* other income.

Income from the sale of products (works, services) is its main type in the enterprise, directly related to the industry specifics of the activity. An analogue of this term is the term “income from core activities”. In both cases, this income is understood as the result of management of the main production and commercial activities of the enterprise.

Other income includes income including:

* receipts related to the provision of the organization’s assets for temporary use for a fee;

* revenues associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

* income related to participation in the authorized capitals of other organizations (including interest and other income on securities);

* income received by the enterprise as a result of joint activities (under a simple partnership agreement);

* proceeds from sales of fixed assets and other assets other than cash (except foreign currency), as well as products;

* interest received for providing the organization’s funds for use, as well as interest for the bank’s use of funds held in the organization’s account with this bank;

* fines, penalties, penalties for violation of contract terms;

* proceeds to compensate for losses caused to the organization;

* income of previous years identified in the reporting year;

* amounts of accounts payable and depositors for which the statute of limitations has expired;

* exchange differences;

* amount of revaluation of assets (except for non-current assets).

4. According to the nature of taxation, income is of two types:

*subject to taxation;

* not subject to taxation.

This division of income plays important role in the formation of the tax policy of an enterprise, as it allows one to evaluate alternative business transactions from the standpoint of their final effect. The composition of income not subject to taxation is regulated by relevant legislation.

5. According to the influence of the inflation process, income is divided into:

· nominal;

· real.

Real income characterizes the amount of nominal income received, adjusted for the inflation rate in the corresponding period.

6. By formation period, income is distinguished:

* previous period;

* reporting period;

* planning period (planned income).

This division can be used for the purposes of analysis and planning of income and profit to identify the corresponding trends in their dynamics, build an appropriate basis for calculations, etc., therefore, profit growth. Reducing costs should be the main condition for increasing the profitability and profitability of production.

1.3 Incomecompanies,hisdistributionAndusage

Raising funds is one side of the coin. The second - especially important - is to use financial resources most efficiently and resourcefully. As you know, it is necessary to return the advanced funds on time after production and sale of products.

Based on the results of economic activities, the owners of the company receive income in cash - nominal income. Regarding this income, a system of complex economic relations arises between its owner and the state. The state, through taxes, takes away a larger or smaller portion of this income. The portion remaining after paying taxes and interest on loans is net income. And since the “weight” of this income is determined not only and not so much by the amount of money, but to a greater extent by the state and dynamics of prices for goods and services, another concept is distinguished for price changes, i.e. purchasing power of money.

When analyzing income, enterprises operate with such concepts as gross income, average income, marginal income.

Gross income is equal to the proceeds from the sale of all products in cash. Average income is calculated per unit of product sold.

Marginal revenue represents the increment in gross income from the sale of additional products. It is considered as the ratio of the increase in gross income to the increase in the number of products sold. The calculation of this indicator has for the company important. The law of diminishing returns operates in economics and the calculation of marginal income serves as the basis for an enterprise to change production volumes upward or downward.

The last, innovative way of using enterprise income is the only one that is not a one-time event, but is capable of ensuring a constant increase in economic results and, accordingly, maintaining the competitiveness of the company.

Normal functioning of an enterprise is possible only on the condition that the products produced (work, services or the result of any other activity) have found demand in the market among buyers (consumers) and funds have been received for them in the form of a monetary equivalent. These funds, necessary for the enterprise to maintain the process of reproduction and replenishment of financial resources, represent the gross income of the enterprise.

Gross income is the total amount of income of an enterprise from all types of activities in monetary, tangible or intangible forms. Gross income includes: total income from the sale of goods (work, services), including auxiliary and service industries;

- income from the sale of securities;

- income from banking, insurance and other operations for the provision of financial services;

- income from trading in currency values, securities, debt obligations and claims;

- income from joint activities and in the form of dividends received from non-residents, interest, royalties, ownership of debt claims, as well as income from leasing (rental) transactions;

- income not taken into account in the calculation of gross income of the periods preceding the reporting period and identified in the reporting period; income from other sources and from non-operating operations.

Income received into the company's current account is used to pay bills from suppliers of raw materials, materials, components, semi-finished products, spare parts, fuel, and energy. From the income, taxes are deducted to budgets, deductions to extra-budgetary funds, wages are paid on time, depreciation of fixed production assets is reimbursed, expenses provided for are financed. financial plan and not included in the cost of production, etc. Income from the sale of products (goods, works, services), despite external signs(monetary form, receipts of funds for products sold, work performed, services rendered, regularity of receipts, source of various payments of the enterprise), is not income in the full sense of the word, since it is first of all necessary to reimburse expenses incurred and pay wages. Only the remaining part of the income from the sale of products (works, services) will take the form of net income of the enterprise, i.e. profit.

Figure 1 shows the distribution of income in the enterprise.

Figure 1 - Directions of distribution and use of gross income.

1.4 Orderformationincome

Taking into account the sequence of trade and economic activities, the peculiarities of generating income and costs, the process of generating income for a trading enterprise can be presented as follows (Fig. 2.).

Figure 2 - Scheme of generating income for a trading enterprise

The main source of profit for a trading company is gross income.

Gross income in total terms is determined as the difference between the selling and purchasing costs of goods.

Gross income from the sale of goods reflects the price of trade services, i.e. the share of trade in the retail price of goods. The retail price of a product in general form is calculated using the formula:

RC = SS + PP + consumer goods + VAT + TN + NP

where РЦ is the retail price of the product, rub.;

CC - cost of production of goods, rub.;

PP - profit of the manufacturing enterprise, rub.;

TNP - trade markup of the intermediary enterprise, rub.;

TN - trade markup of a retail trade enterprise, rub.;

NP - sales tax, rub.

The gross income of a trading enterprise is mainly generated by trade markups. Trade markups are set as a percentage of the prices at which goods are purchased from manufacturers (selling price) or from intermediaries (wholesale price).

The trade markup is intended to reimburse distribution costs (trade costs for selling goods), pay taxes and fees, and generate income for a trading enterprise.

Currently, wholesale, retail trade and public catering enterprises, regardless of subordination and forms of ownership, are given the right to independently establish the size of trade markups (markups) when forming free (market) prices for domestic and imported goods, taking into account their quality, market conditions and the prevailing price level in the region. Thus, the size of the minimum trade markup for trading enterprises is not regulated. However, in accordance with Decree of the President of the Russian Federation dated February 28, 1995 No. 221 and Decree of the Government of the Russian Federation dated March 7, 1995 No. 239 “On measures to streamline government regulation prices (tariffs)", executive authorities of the constituent entities of the Russian Federation establish and regulate the size of trade markups on product prices baby food, medicines etc.

Profit from the sale of goods is determined by the formula:

ETC = VD - VAT - AND ABOUT

where PR is profit from the sale of goods, rub.;

VD - gross income from sales of goods, rub.;

VAT - value added tax, rub.;

IO - distribution costs, rub.

Value added tax is essentially a tax on the consumer, since it is fixed in the retail price of the product and its final payer is the consumer.

Currently, the retail price of a product may be increased by the amount of sales tax. Sales tax is established and enforced by the laws of the Russian Federation; it is required to be paid by legal entities and individuals selling goods (work, services) in the territory of the relevant constituent entities of the Russian Federation.

Profit from financial and economic activities (gross profit) is calculated using the formula:

PFHD = ETC ± HAPPY BIRTHDAY

where PFHD - profit (loss) from financial and economic activities, rub.;

PR - profit from sales, rub.;

SDR - balance of non-operating and other operating income and expenses, rub.

The Ministry of Finance of the Russian Federation, order No. 32n and No. 33n dated 05/06/99, approved the Accounting Regulations “Income of the organization” (PBU 9/99) and “Expenses of the organization” (PBU 10/99).

2. Income structure of Marco Polo LLC

2.1 Economic and organizationalcharacteristicOOO"MarcoPolo"

Limited Liability Company "Marco Polo" was established in accordance with the Civil Code of the Russian Federation, Federal Law "On Limited Liability Companies" No. 14-FZ dated 02/08/1998. and other regulatory and legal acts.

The only participant in the company is an individual.

Legal status of the company and its participants.

In order to achieve the goals of its activities, the Company has the right, on its own behalf, to acquire and exercise any property and personal non-property rights, bear obligations, carry out any transactions permitted by law, and be a plaintiff and defendant in court.

The Company is a commercial organization and the owner of property acquired in the course of its business activities. The Company shall own, use and dispose of the property in its ownership at its own discretion. The company's property is accounted for on its own balance sheet.

Purpose and activities of the company

The purpose of creating a company is to carry out economic and other activities aimed at satisfying public needs for goods and services and generating profit. To achieve this goal, the company carries out the following activities:

· Provision of catering services;

· Retail trade of alcoholic products;

· Wholesale and retail trade;

· Providing intermediary consulting, scientific, technical, information and other types of services;

· Production of food and beverages and others.

Authorized capital of the company

The authorized capital of a company is made up of the nominal value of the shares of its participants and determines the minimum amount of its property, which guarantees the interests of its creditors. The size of the authorized capital of the Company is 100 thousand rubles.

Payment for shares in the authorized capital can be made in money, securities, other things or property rights or other rights that are valued.

At the time of registration of the Company, the authorized capital was contributed by the participants in the amount of 100%

Rights and obligations of company participants

Members of the company have the right:

· Participate in managing the affairs of the Company in the manner determined by this Charter and the Law;

· Receive information about the activities of the company, including familiarization with accounting and reporting data and other documentation in the manner established in its charter;

· Participate in the distribution of profits;

· Sell or otherwise alienate your share or part of the share in the authorized capital of the Company to one or more participants of this Company or to another person in the manner prescribed by the Law and this charter;

· Comply with the provisions of the Charter;

· Do not disclose confidential information about the activities of the company;

· Make contributions to the property of the company by decision of the general meeting of company participants;

A company participant has the right to leave the company by alienating a share to the Company, regardless of the consent of its other participants.

In the event of a Company participant leaving the Company, his share passes to the Company.

Property, funds, profits, securities of the company.

The Company's property consists of fixed assets, working capital, products produced by the Company as a result of economic activities, as well as other valuables, the value of which is reflected on the independent balance sheet of the Company.

The sources of formation of the Company's property are:

· Authorized capital of the company;

· Contributions of Participants to the Company's property;

· Income received from the sale of products, works, services, as well as from other types of economic activities;

· Income from securities;

· Loans from banks and other lenders;

· Free or charitable contributions, donations from organizations, enterprises, citizens;

· Other sources not prohibited by legislative acts of the Russian Federation.

The governing bodies in the company are:

· The General Meeting of Participants is the supreme body and has the right to make decisions on all issues.

· The sole executive body of the Company is the General Director. He manages the current activities of the company. The General Director of the company is elected by the General Meeting of Participants for a period of 3 years. The General Director is accountable to the General Meeting of Members of the Company.

The company maintains accounting, operational and statistical records in the manner prescribed by the legislation of the Russian Federation. The organization of document flow in the Company, in its branches and representative offices is carried out by the General Director of the Company. Responsibility for the state of accounting, timely submission of accounting and other reports rests with the chief accountant of the Company, whose competence is determined by current legislation. The Company provides government authorities with information necessary for taxation and the operation of a nationwide system for collecting and processing economic information.

The company uses a simplified taxation system.

Table 1 - Dynamics of the main indicators of the economic activity of the organization (Marco Polo LLC) for 2012-2014

2 .2 Gradespeakersgeneralamounts,levelAndstructuresincomeOOO"MarcoPolo"

Table 3 - Structure of total income of Marco Polo LLC In 2012-2014. (thousand roubles.)

Indicators	Change, %
	2013 by 2012	2014 by 2013	2014 by 2012
Income from ordinary activities (revenue)
Other income
Total income
Total income

As evidenced by the data presented in the table, during the period under study, the amount of total income from the economic and financial activities of Marco Polo LLC increased from 155,650 thousand rubles. in 2012 to 221,218 thousand rubles. in 2014. As a result, the increase in income from total activities amounted to 30%. The largest increase was observed in 2013 compared to 2012, when the amount of total income increased by 19.5%. In 2013, the increase in income amounted to 18.9%. With regard to the components of total income, i.e. income from ordinary activities and other income, the dynamics in 2012-2014. looked like this. The increase for the entire period was observed in income from ordinary activities, which amounted to 18.03% in 2013 compared to 2012, and 20.4% in 2014 compared to 2013. In relation to other income, there is a decrease in them.

Thus, as a result of different dynamics of income from various types of economic activities during the period studied, changes occurred in the structure of total income, which led to an increase in the share of income from ordinary types of activity.

In the subsequent analysis, the dynamics of individual elements of the operating costs of Marco Polo LLC changed significantly. It should be noted that there was an increase in the amount of labor costs (by 26.8%), material costs (14.91%) and other costs (14.52%), which are indicated in Table 4.

Table 4 - Dynamics of current costs of Marco Polo LLC by element for 2012-2014.

Generalization of the data made it possible to establish an increase in the enterprise’s costs for individual indicators. Total current costs increased by 21.24%. The increase in costs can be explained by an increase in the number of fixed assets and an increase in the number of employees.

In conclusion of the analysis, we can say that Marco Polo LLC is a profitable organization, because the total amount of income exceeds the amount of expenses. The financial result for 2014 is 159,119 thousand rubles. This calculation result, obtained by deducting current costs from total income, is positive, and therefore covers the needs of the enterprise.

Conclusion

The purpose of the course work was to study the economic category of a company's income and its types. Thus, a comprehensive analysis of the income received by the enterprise was carried out.

In accordance with the purpose of the research, the following tasks were set and solved in this work:

- the theoretical content of the economic category of enterprise income is revealed;

- a classification of the main types of income received by enterprises is given;

- the main directions of income distribution in the enterprise are indicated;

- the procedure for generating income is considered;

- an analysis of the dynamics of income of Marco Polo LLC for the period from 2012 to 2014 was carried out.

The subject and object of the study were the income of the enterprise.

The activities of enterprises in a market economy are subordinated to the goal of generating income. The income of an enterprise is the financial basis of its activities. This course work examines the income of Marco Polo LLC, assesses the dynamics of the total amount, level and structure of the enterprise’s income, and also identifies reserves for their growth.

The relevance of analyzing the income of a commercial organization is determined by the fact that income is one of the main factors determining the final financial result of the activity.

The purpose of income generation analysis is to identify opportunities to improve the financial situation and apply economically sound decisions based on the calculation results. Income analysis allows the founders and shareholders, the administration to choose the most important areas for enhancing the organization’s activities.

Enterprise profit: concept, functions, sources and types. · Retail trade of alcoholic beverages. Income is a certain amount of money that is generated as a result of the production and sale of products over a certain period of time

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Introduction

During the transition to a market system of economic relations, enterprises gained independence in planning their business and economic activities.

The basic principles of a market economy include the following:

1. Company income and its types

1.1 Concept, purpose and economic essence of income

1. Reimbursement of all current costs (distribution costs) associated with the implementation of its business activities. The implementation of this task ensures self-sufficiency of the current economic activities of the enterprise.

2. Ensuring payments of various types of tax payments, ensuring the formation of funds from the state and local budgets, extra-budgetary funds. The implementation of this task ensures the fulfillment of the enterprise's financial obligations to the state.

Independence, self-sufficiency, self-financing require that the amount of income of the enterprise exceed the costs necessary to fulfill its tasks, i.e. the enterprise's income is the initial prerequisite for the competitive functioning of the enterprise.

1.2 Classificationincomeenterprises

One of the central categories of a market economy is the income of a business firm.

Income is a certain amount of money that is generated as a result of the production and sale of products over a certain period of time.

The following types of income are distinguished:

1.3 Incomecompanies,hisdistributionAndusage

Raising funds is one side of the coin. The second - especially important - is to use financial resources most efficiently and resourcefully. As you know, it is necessary to return the advanced funds on time after production and sale of products.

When analyzing income, enterprises operate with such concepts as gross income, average income, marginal income.

Gross income is equal to the proceeds from the sale of all products in cash. Average income is calculated per unit of product sold.

The last, innovative way of using enterprise income is the only one that is not a one-time event, but is capable of ensuring a constant increase in economic results and, accordingly, maintaining the competitiveness of the company.

Gross income is the total amount of income of an enterprise from all types of activities in monetary, tangible or intangible forms. Gross income includes: total income from the sale of goods (work, services), including auxiliary and service industries;

- income from the sale of securities;

- income from banking, insurance and other operations for the provision of financial services;

- income from trading in currency values, securities, debt obligations and claims;

- income from joint activities and in the form of dividends received from non-residents, interest, royalties, ownership of debt claims, as well as income from leasing (rental) transactions;

- income not taken into account in the calculation of gross income of the periods preceding the reporting period and identified in the reporting period; income from other sources and from non-operating operations.

Figure 1 shows the distribution of income in the enterprise.

Figure 1 - Directions of distribution and use of gross income.

1.4 Orderformationincome

Taking into account the sequence of trade and economic activities, the peculiarities of generating income and costs, the process of generating income for a trading enterprise can be presented as follows (Fig. 2.).

Figure 2 - Scheme of generating income for a trading enterprise

The main source of profit for a trading company is gross income.

Gross income in total terms is determined as the difference between the selling and purchasing costs of goods.

Gross income from the sale of goods reflects the price of trade services, i.e. the share of trade in the retail price of goods. The retail price of a product in general form is calculated using the formula:

RC = SS + PP + consumer goods + VAT + TN + NP

where РЦ is the retail price of the product, rub.;

CC - cost of production of goods, rub.;

PP - profit of the manufacturing enterprise, rub.;

TNP - trade markup of the intermediary enterprise, rub.;

TN - trade markup of a retail trade enterprise, rub.;

NP - sales tax, rub.

The gross income of a trading enterprise is mainly generated by trade markups. Trade markups are set as a percentage of the prices at which goods are purchased from manufacturers (selling price) or from intermediaries (wholesale price).

The trade markup is intended to reimburse distribution costs (trade costs for selling goods), pay taxes and fees, and generate income for a trading enterprise.

Profit from the sale of goods is determined by the formula:

ETC = VD - VAT - AND ABOUT

where PR is profit from the sale of goods, rub.;

VD - gross income from sales of goods, rub.;

VAT - value added tax, rub.;

IO - distribution costs, rub.

Value added tax is essentially a tax on the consumer, since it is fixed in the retail price of the product and its final payer is the consumer.

Profit from financial and economic activities (gross profit) is calculated using the formula:

PFHD = ETC ± HAPPY BIRTHDAY

where PFHD - profit (loss) from financial and economic activities, rub.;

PR - profit from sales, rub.;

SDR - balance of non-operating and other operating income and expenses, rub.

The Ministry of Finance of the Russian Federation, order No. 32n and No. 33n dated 05/06/99, approved the Accounting Regulations “Income of the organization” (PBU 9/99) and “Expenses of the organization” (PBU 10/99).

2. Income structure of Marco Polo LLC

2.1 Economic and organizationalcharacteristicOOO"MarcoPolo"

Limited Liability Company "Marco Polo" was established in accordance with the Civil Code of the Russian Federation, Federal Law "On Limited Liability Companies" No. 14-FZ dated 02/08/1998. and other regulatory and legal acts.

The only participant in the company is an individual.

Legal status of the company and its participants.

In order to achieve the goals of its activities, the Company has the right, on its own behalf, to acquire and exercise any property and personal non-property rights, bear obligations, carry out any transactions permitted by law, and be a plaintiff and defendant in court.

The Company is a commercial organization and the owner of property acquired in the course of its business activities. The Company shall own, use and dispose of the property in its ownership at its own discretion. The company's property is accounted for on its own balance sheet.

Purpose and activities of the company

The purpose of creating a company is to carry out economic and other activities aimed at satisfying public needs for goods and services and generating profit. To achieve this goal, the company carries out the following activities:

· Provision of catering services;

· Retail trade of alcoholic products;

· Wholesale and retail trade;

· Providing intermediary consulting, scientific, technical, information and other types of services;

· Production of food and beverages and others.

Authorized capital of the company

The authorized capital of a company is made up of the nominal value of the shares of its participants and determines the minimum amount of its property, which guarantees the interests of its creditors. The size of the authorized capital of the Company is 100 thousand rubles.

Payment for shares in the authorized capital can be made in money, securities, other things or property rights or other rights that are valued.

At the time of registration of the Company, the authorized capital was contributed by the participants in the amount of 100%

Rights and obligations of company participants

Members of the company have the right:

· Participate in managing the affairs of the Company in the manner determined by this Charter and the Law;

· Receive information about the activities of the company, including familiarization with accounting and reporting data and other documentation in the manner established in its charter;