Calculation of estimated profit. Estimated profit

Four rules

Same percentage for the entire range

Each product has its own percentage

The simplest markup

Let's count what's left

Let's sum it up

Types of profit

How to calculate enterprise profit

Profit of an enterprise as a financial result of its activities

General calculation formulas

Balance calculation formulas

Examples of calculations

home Business blog Calculation of estimated profit. Estimated profit

The following earnings estimates are based on pro forma financial statement data.

The following table presents prices for services

· the price may vary depending on the degree of contamination of the object, and in the case of cleaning - on the degree of clutter of the room. The final price is determined by the supervisor upon inspection of the property and cannot exceed the average price by more than 35%.

№	Type of service	Price	Profit
Cleaning
	Comprehensive one-time cleaning of 100-200 sq.m.	150 tenge/sq.m
	Comprehensive one-time cleaning 100-200 sq.m	300 tenge/sq.m
	Comprehensive one-time cleaning of 200-300 sq.m.	280 tenge/sq. m
	Comprehensive one-time cleaning 300-400 sq.m.	250 tenge/sq.m
	Comprehensive one-time cleaning from 400 sq.m.	350 tenge/sq.m
	Cleaning after renovation from 100 sq.m	350 tenge/sq.m
	Cleaning up after a fire or flood	negotiable
	Complex periodic cleaning of 100-200 sq.m.	150 tenge/sq.m
	Comprehensive periodic cleaning of 200-300 sq.m.	100 tenge/sq.m
	Comprehensive periodic cleaning of 300-400 sq.m.	90 tenge/sq.m
	Comprehensive periodic cleaning from 400 sq.m.	80 tenge/sq.m
	Ironing linen and clothes
	Defrosting and cleaning the inside of the refrigerator	2000 tenge/refrigerator
	Cleaning the inside of the refrigerator (without defrosting)	250rub/refrigerator
	Cleaning the inside of ovens	2000 tenge/oven
	Washing the inside of the microwave	750 tenge/microwave
	Polishing furniture and doors	10% of comprehensive cleaning
	Washing floors using special polishing agents	20% of comprehensive cleaning
	Wet cleaning of carpets	200 tenge/sq.m
	Washing washable wall coverings	120 tenge/sq.m
	Dismantling, wet wiping and tidying up the inside of cabinets	1250 tenge/hour
	Removing, washing, ironing and hanging curtains and curtains	1250 tenge/hour
	Wet cleaning of upholstered furniture	650 tenge/sq.m
	Payment for plumbing and electrical installation work is hourly: the technician will travel out of town up to 10 km – free of charge, over 10 km. out of town – 50 tenge/per 1 km. (roundtrip)	2000 tenge/hour Minimum call for 2 hours - 4000 tenge
	Washing washable ceilings (stretch, slatted, etc.)	300 tenge/sq. m
	Washing standard windows	750 tenge/window
	Cleaning standard windows with balcony doors	1750 tenge/window
	Cleaning non-standard windows	650 tenge/window
	Washing glass of glazed loggias (balconies)	650 tenge/window
	Payment for the gardener's work is hourly: The gardener's travel outside the city up to 10 km is free, over 10 km. out of town – 50 tenge/per 1 km. (roundtrip)	2000 tenge/hour
	Event catering	Depending on complexity
	Payment for nanny/caregiver work is hourly	2500 tenge/hour
	Laundry, dry cleaning	depending on the degree of complexity of the object

Agency sales Agency sales are calculated using the formula:

It is also necessary to take into account the additional services provided by the company.

Cyclicity and seasonality

Basically, the market analysis did not reveal the cyclical nature of the market. Therefore, the cyclical nature of the market was not taken into account when calculating financial indicators. Seasonality, in turn, does not manifest itself clearly. Only an increase in the volume of work in the summer.

Rent The concept of opening an agency involves locating an office building in a business and prestigious quarter, in the Nursaulet business center - proximity to customers and convenient access roads are taken into account. The expected rent on average will be $50/sq.m (7500 tenge/sq.m). The cost of renting office space will be $400 (80 sq.m.).

Analysis of market sensitivity and future projects

An analysis of the company's future expansion is presented for the next five years. The result is summarized in the table:

Financing

The company's work plan assumes an initial capital of $50,000. The initial capital is financed through borrowed funds from the bank. The payback period for the project is 1.5 years. The project will be fully repaid within 2 years. By the middle of year 2, it is expected to achieve a stable market niche and further develop the company by opening branches by the end of the third year.

At first glance, it is quite simple to increase the efficiency of a trading company many times over. You just need to “put” the amount of expected profit into the product markup. But achieving the desired result largely depends on which method of calculating this premium will be chosen.

The method of calculating gross income based on total turnover is used in the case when a single percentage of the trade markup is applied to all goods. With this option, the gross income is first established, and then the markup.

The accountant must apply the formula given in the document:

VD = T x RN / 100,

Where T is the total turnover; RN – estimated trade markup.

The trade markup is calculated using a different formula:

RN = TN / (100 + TN).

In this case: TN - trade markup as a percentage. Turnover refers to the total amount of revenue.

At Biryusa LLC, the balance of goods at sales value (balance on account 41) as of July 1 amounted to 12,500 rubles. The trading margin on the balance of goods as of July 1 (account balance 42) is 3,100 rubles. In July, products were received at the purchase price excluding VAT in the amount of 37,000 rubles. According to the order of the head of the organization, the accountant must charge a trade margin of 35 percent on all goods. Its amount for goods received in July was 12,950 rubles. (RUB 37,000 x 35%). The company earned 51,000 rubles from sales in July (including VAT - 7,780 rubles). Selling expenses – 5000 rub.

Let's calculate the realized trade margin using the formula РН = ТН / (100 + ТН):

35% / (100 + 35%) = 25,926%.

Gross income will be equal to:

VD = T x RN / 100

51,000 rub. x 25.926% / 100% = 13,222 rubles.

The following entries must be made in accounting:

Debit 50 Credit 90-1

51,000 rub. – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68

Debit 90-2 Credit 42 (reversal)

RUB 13,222 – the amount of the trade margin on goods sold is written off;

Debit 90-2 Credit 41

51,000 rubles – the sales value of goods sold is written off;

Debit 90-2 Credit 44

RUB 5,000 – sales expenses written off;

Debit 90-9 Credit 99

442 rub. (51,000 rub. – 7,780 rub. – (–13,222 rub.) – 51,000 rub. – 5,000 rub.) – profit received from the sale.

This option is needed for those who have different markups for different groups of goods. The difficulty here is this: each group includes products with the same markup, so it is necessary to keep mandatory records of turnover. Gross income (GI) in this case is determined by the following formula:

VD = (T1 x RN + T2 x RN + ... + Tn x RN) / 100,

where T is trade turnover and PH is the estimated trade markup for groups of goods.

The accountant of Biryusa LLC has the following data:

Small shops and stalls usually determine the trade margin by calculation - “manually”, since not each of them can afford expensive software. Back in 1996, Roskomtorg, in its letter dated July 10, 1996 No. 1-794/32-5, approved “Methodological recommendations for accounting and registration of operations for the receipt, storage and release of goods in trade organizations.” In them, the committee proposed several options for calculating the realized trade margin: based on total trade turnover; by assortment of trade turnover; by average percentage; according to the range of remaining goods. Experts from the Moscow Accountant magazine examined these methods in more detail. The method of calculating gross income based on total turnover is used in the case when a single percentage of the trade markup is applied to all goods. With this option, the gross income is first established, and then the markup. The accountant must apply the formula that is given in the document: VD = T x RN / 100, where T is the total turnover; RN – estimated trade markup. The trade markup is calculated using a different formula: RN = TN / (100 + TN). In this case: TN – trade markup as a percentage. Turnover refers to the total amount of revenue. Example 1 At Biryusa LLC, the balance of goods at sales value (account 41 balance) as of July 1 amounted to 12,500 rubles. The trading margin on the balance of goods as of July 1 (account balance 42) is 3,100 rubles. In July, products were received at the purchase price excluding VAT in the amount of 37,000 rubles. According to the order of the head of the organization, the accountant must charge a trade margin of 35 percent on all goods. Its amount for goods received in July was 12,950 rubles. (RUB 37,000 x 35%). The company earned 51,000 rubles from sales in July (including VAT - 7,780 rubles). Selling expenses – 5000 rub. Let's calculate the realized trade margin using the formula РН = ТН / (100 + ТН): 35% / (100 + 35%) = 25.926%. Gross income will be equal to: VD = T x RN / 100 51 000 rub. x 25.926% / 100% = 13,222 rubles. The following entries must be made in accounting: Debit 50 Credit 90-1 – 51,000 rubles. – revenue from the sale of goods is reflected; Debit 90-3 Credit 68 – 7780 rub. – the amount of VAT is reflected; Debit 90-2 Credit 42 (reversal) – 13,222 rubles – the amount of the trade margin on goods sold is written off; Debit 90-2 Credit 41 – 51,000 rubles – the sales value of goods sold is written off; Debit 90-2 Credit 44 – 5000 rubles – sales expenses written off; Debit 90-9 Credit 99 – 442 rub. (51,000 rub. – 7,780 rub. – (–13,222 rub.) – 51,000 rub. – 5000 rub.) – profit received from the sale. This option is needed for those who have different markups for different groups of goods. The difficulty here is this: each group includes products with the same markup, so it is necessary to keep mandatory records of turnover. Gross income (GI) in this case is determined by the following formula: GD = (T1 x RN + T2 x RN + ... + Tn x RN) / 100, where T is turnover and RN is the estimated trade markup for groups of goods. Example 2 The accountant of Biryusa LLC has the following data:

It is necessary to determine the estimated trade markup for each group of goods:

For group 1, the estimated trade markup will be:

RN = TN / (100 + TN);

39% / (100 + 39) = 28,057%.

For goods of group 2:

RN = TN / (100 + TN);

26% / (100 + 26) = 20,635%.

Gross income (the amount of realized trade margin) will be equal to:

(16,800 rub. x 28.057% + 33,200 rub. x 20.635%) / 100 = 11,564 rub.

In the company's accounting records, it is necessary to record the following entries:

Debit 50 Credit 90-1

50,000 rub. – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68

7627 rub. – the amount of VAT is reflected;

Debit 90-2 Credit 42 (reversal)

11564 rub. – the amount of trade margin related to goods sold is written off;

Debit 90-2 Credit 41

50,000 rub. – the sales value of goods sold is written off;

Debit 90-2 Credit 44

3000 rub. – sales expenses are written off;

Debit 90-9 Credit 99

937 rub. (50,000 rub. – 7,627 rub. – (–11,564 rub.) – 50,000 rub. – 3,000 rub.) – profit from the sale.

An average percentage markup can be applied by any company that records goods at sales prices. Gross income based on average interest is calculated using the formulas:

VD = (T x P)/100,

Where P is the average percentage of gross income, T is turnover.

The average percentage of gross income will be equal to:

P = (TNn + TNp - TNv) / (T + OK) x 100.

The indicators given in the formula mean the following:

ТНн - trade markup on the balance of products at the beginning of the reporting period (account balance 42);

ТНп - markup on goods received during this time;

TNv - for those retired (debit turnover of account 42 “Trade margin” for the reporting period). In this case, disposal refers to the return of goods to suppliers, write-off of damage, etc.;

OK - balance at the end of the reporting period (account balance 41).

The accountant of Biryusa LLC identified the balance of goods as of July 1 (account balance 41). The sales price was 12,500 rubles. The amount of the trade margin on this balance is 3,100 rubles. During the month, received at the purchase price of goods for 37,000 rubles (excluding VAT). The markup accrued on products received in July is 12,950 rubles. For the month, income from the sale was received in the amount of 51,000 rubles (including VAT - 7,780 rubles). The balance of goods at the end of the month amounted to 11,450 rubles (12,500 rubles + 37,000 + 12,950 – 51,000). Selling expenses - 5,000 rubles.

P = (TNn + TNp - TNv) / (T + OK) x 100;

(RUB 3,100 + 12,950 - 0) / (51,000 + 11,450) x 100% = 25.7%.

The amount of gross income (realized trade margin) will be:

(RUB 51,000 x 25.7%) / 100% = RUB 13,107

The following entries need to be made in accounting:

Debit 50 Credit 90-1

51,000 rub. – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68

7780 rub. – the amount of VAT is reflected;

Debit 90-2 Credit 42 (reversal)

RUB 13,107 – the amount of trade margin on goods sold is written off;

Debit 90-2 Credit 41

51,000 rub. – the selling price is written off;

Debit 90-2 Credit 44

Debit 90-9 Credit 99

327 rub. (51,000 rub. – 7,780 rub. – (–13,107 rub.) – 51,000 rub. – 5,000 rub.) – profit received from the sale (financial result).

When calculating gross income based on the assortment of the balance, the accountant needs data on the amount of the trade margin. To obtain this information, you should keep records of the accrued and realized premium for each product item. At the end of each month, an inventory is carried out, determining these amounts.

Calculation of gross income for the range of remaining goods is carried out using the formula:

VD = (TNn + TNp - TNv) – TNk.

The indicators mean the following:

ТНн - trade markup on the balance of goods at the beginning of the reporting period (account balance 42 “Trade markup”);

ТНп - trade markup on products received during the reporting period (credit turnover of account 42 “Trade margin” for the reporting period);

ТНв - trade markup on disposed goods (debit turnover of account 42 “Trade markup”);

TNK - markup on the balance at the end of the reporting period.

The amount of the trade margin related to the balance of goods as of July 1 (account balance 42) is 3,100 rubles. The accrued premium for products received in July is 12,950 rubles. During the month, the company earned 51,000 rubles from the sale. The markup on the balance of goods at the end of the month according to inventory data (account balance 42) is 2050 rubles. Selling expenses - 5,000 rubles. Let's calculate the realized trade margin:

VD = (TNn + TNp - TNv) – TNk;

(3100 rub. + 12,950 - 0) – 2050 = 14,000 rub.

The following entries must be made in accounting:

Debit 50 Credit 90-1

51,000 rubles – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68

7780 rub. – the amount of VAT is reflected;

Debit 90-2 Credit 42 (reversal)

14,000 rub. – the amount of trade margin on goods sold is written off;

Debit 90-2 Credit 41

51,000 rub. – the sales value of what was sold is written off;

Debit 90-2 Credit 44

5000 rub. – sales expenses are written off;

Debit 90-9 Credit 99

1220 rub. (51,000 rub. – 7,780 rub. – (–14,000 rub.) – 51,000 rub. – 5,000 rub.) – profit was received from the sale.

To calculate income tax, you need to know the purchase price of goods. It can be determined based on the value of the realized trade margin when using any of these methods (with the exception of the average percentage method). However, we should not forget about possible deviations in the purchase price in accounting and tax accounting. For example, in accounting, interest on loans is included in the cost of goods. For tax purposes, such interest is included in non-operating expenses.

When determining the markup using an average percentage, the purchase price of goods sold in accounting may not coincide with the same indicator in tax accounting. This is due to the fact that each group has its own allowance. When calculating the realized markup in accounting, all data is averaged, and in tax accounting, sales proceeds are reduced by the cost of purchased goods (Article 268 of the Tax Code). The latter is determined in accordance with accounting policies.

Valery Razgulyaev

In manufacturing and trading companies, there is often a conflict between the production itself and the sales department regarding changes to the production plan. Should we add additional orders to the approved plan or not? Sales teams strive to sell more, but is this always profitable? Each department primarily solves its own problems, blaming the other for common problems. And only logistics can resolve this dispute.

Using logistics as an arbitrator is useful not only because it does not have its own interest, but also because, being above the situation, it is logistics that can offer a third solution that will suit all parties and be acceptable in cost for the company as a whole. It should be noted that such conflicts very often have a purely organizational component. Clear and timely communication by departments to each other and an established accounting system will help relieve the tension that arises. First of all, it is necessary to establish coordinated and regulated work with orders. True, this is more of a management task than a logistical one, but without this everything else will be impossible to implement.

The sales department should:
- follow the time frame and mechanism for transferring orders for production;
- satisfy the requirements for their registration;
- set the “urgent” property for some orders (this is done by specified persons who have the appropriate authority);
- do not exceed the maximum number of orders or their volume per day (or shift) (if orders are heterogeneous in complexity or execution time).

The production department must:
- confirm acceptance of each order (with the maximum permissible confirmation period);
- set a planned production and delivery date for each order;
- upon completion of orders, set the “completed” property for them.

Secondly, you need to determine all the necessary work rules for complex cases, as a result of which a problem arose. Such complex cases requiring separate agreements are:

Transferring an urgent order to production when work is already underway on another urgent order;
- parameters for selecting the next order for its execution from the queue of urgent orders (FIFO, simple earlier complex later, additional hierarchy of marks among urgent ones, etc.);
- format and details of the order in the case of production of a non-standard item under the customer’s order;
- placement of a very large urgent order in production, which will make it impossible to produce other urgent orders and fulfill the production plan for delivery to the warehouse for a long time;
- and other, sometimes specific cases, which nevertheless occur regularly.

When all the problems of interaction between production and sales are resolved, and cases of loss or incorrect acceptance and transfer of orders become rare, the real challenge for logistics appears - assessing the profits and losses from changing the approved production plan to fulfill an urgent order.

The order has arrived

We are talking about changing the production plan when the sales department, for some reason, sends urgent orders to production (that is, without the ability to put them at the end of the production line as a plan for the future, but with the need to produce them immediately, pushing back current tasks). This happens in almost any trading and manufacturing company with a non-trivial list of produced items (if the company constantly produces only one item, that is, it can only be in two states: producing this item or standing still, there will be no such problems).

On the one hand, it seems possible and even necessary to change the production plan, because as a result the company will receive additional profit. Typically, sellers focus on this figure when they try to convince management of the need for such a step: “here is a specific figure for lost profit, and if I do not fulfill the sales plan for this amount, you will fine me.” On the other hand, adjusting the production plan when it is operating at full capacity usually has negative consequences. At the enterprise, there is a shortage of certain types of raw materials and components, the delivery plan for finished products is disrupted (which can lead to a shortage of other items already being produced), the stock of work in progress increases, equipment downtime occurs and time is lost for its readjustment, and optimal production cycles are disrupted. As a result, the additional profit may be offset by the additional costs associated with the changes made.

How to evaluate the net benefit of each proposed change in the production plan?
For this we need:
- estimate the loss from each negative factor of change in the production plan;
- subtract the amount of these losses from the estimated profit from the sale of an urgent order.
At the same time, we note that for each negative factor it is necessary to evaluate not the direct loss, but the minimum of all possible solutions to level it out. It is this minimum loss that the company will have to bear if a decision is made to place an urgent order in production. It is necessary to deduct from profit not the direct amount of losses, but some of their composition, so that the same losses calculated for different negative factors do not double.

Estimated profit

To begin with, we note that the estimated profit is not the amount of sales minus the cost of production.
It is also necessary to deduct all sales-related costs that the company will incur for transportation from production to the consumer, and all bonuses that will be paid to the sales manager and the client:

PP = SP - SS - TR - SB, where:
PP - estimated profit;
SP - sales amount;
CC - cost;
TR - transportation costs for delivery of an urgent order from the factory to the client;
SB - the sum of all bonuses accompanying the transaction.

Now let’s take into account the shortage of raw materials, components and production capacity of equipment (including the loss of time for its readjustment). You will not be able to produce what you intended to produce from raw materials that you spend in excess of the norm (expected consumption) to fulfill an urgent order. Accordingly, a direct loss is the profit that you will not receive on those items that should have been produced from these raw materials. At the same time, the operating time of the machine and workers is the same resource as raw materials and components. But if you can almost always buy additional raw materials, then production capacity can only be increased by purchasing additional equipment, and this is planning at a different level.

So, to calculate this direct loss, we will assume that the machine could not produce anything according to the production plan for the entire time that it was involved in the production of the urgent order. Plus all the time when we could not produce anything on it due to overexpenditure of raw materials for an urgent order (if such a situation is not observed, then the loss from a shortage of raw materials does not need to be taken into account):

UDR = NP * ((VP + BB) + (RS - NR * (VP + BB)) / NR), where:
LDR - loss from resource shortage;
NP - rate of profit according to the production plan;
VP - equipment changeover time (both there and back);
ВВ - time to complete an urgent order;
RS - consumption of raw materials to fulfill an urgent order;
NR - the rate of consumption of raw materials according to the production plan.

However, if the costs due to excess consumption of raw materials are significant, then an experienced logistician is unlikely to allow the machine to stand idle all this time and will wait until the next delivery occurs. Instead, he will place an unscheduled order for raw materials. Then, instead of part of the formula: (RS - NR * (VP + BB)) / NR) * NP, we need to add only the costs of an unscheduled order, and we get:

UDR = NP * (VP + BB) + min(NP * (RS - NR * (VP + BB)) / NR); VZ), where:
EOI - costs for an unscheduled order and the supply of additional necessary raw materials.

Increasing the stock of “work in progress”

It is clear that a sharp transition from the production of one item to another can lead to an increase in the stock of work in progress. However, this is not always the case, usually an “urgent” order still allows you to finish what is already in progress, especially if production is optimized and “pipelineized” (that is, while at the beginning of the chain they begin the primary processing of workpieces for an urgent order, at the end of the chain finish production of the current batch). And yet, if you have a serious increase in work in progress (for example, when sequentially processing workpieces at factories remote from each other, when movement between them occurs in large batches), the loss from this can and should also be calculated:

UZN = ZH * (ZN - CO), where
UZN - loss from growth of work in progress inventory;
ЗХ - storage costs;
ZN - the resulting inventories of work in progress;
CO - average work in progress balance according to the production plan.

This also includes significant surpluses of raw materials, which were formed due to their lower consumption within the framework of an urgent order than expected according to the production plan, then the formula takes the form:
UZN = ZH * (ZN - CO + NR - RS).

Disruption of the production cycle

Manufacturers do not like urgent orders primarily because they entail disruptions to the production cycle, delivery plan, and forced equipment downtime. The usual way of production is disrupted, problems are created out of nowhere, proven processes and chains fail. Unfortunately, it is precisely these factors that make it most difficult to calculate losses, and it is impossible to establish an objective and accurate cost for each failure.

But we are not interested in the exact solution of the problem; we are interested in the answer to the main question:

What is greater - profit or loss?

For example, it is clear that the loss from cycle disruption cannot be greater than the loss from downtime of the entire production chain involved in fulfilling an urgent order during one set (the time required to pass one workpiece through the entire chain). Indeed, as a last resort, after completing an urgent order, in order to restore the production cycle, we will stop work for a time not exceeding one set, after which the work will be completely synchronized (as at the beginning of a production shift), and nothing will interfere with production from working according to plan .
As a result, if we lose something due to a disrupted production cycle, then the following expression will help us evaluate these losses:

UC< НПЦ * ВС, где:
UC - loss from disruption of the production cycle;
NPC - rate of return for the entire production chain;
BC - time equal to one set.

Therefore, if PP > UDR + UZN + NP * VP, then the following is also true:
PP > UDR + UZN + UC.

This means that in such a situation it is more profitable for us to accept an urgent order at production. In the opposite case, when:

PP< УДР + УЗН + НП * ВП, нельзя формально утверждать, что будет выполнено и неравенство: ПП < УДР + УЗН + УНЦ. Однако ценность выполнения такого заказа уже не высока, и надо очень осмотрительно принимать решение о его срочном производстве. Если же мы получили, что:

PP< УДР + УЗН,

then such an order is obviously unprofitable for us, since adding any UC will only increase the right side of the inequality. In this case, you must insist either on increasing the selling price (for urgency), or on completing the order after some time, and then place it at the end of the production line.
All these calculations are quite voluminous, but over time this process can be automated, right up to the trading program module, in which any sales manager could “test” a customer’s urgent order for its profitability and, if necessary, name the price for urgency or deferment time. Of course, such a solution will require a clear definition of many production standards and the creation of a complex automated system of mutual information between departments at a completely different level. But as a result, such a decision will bring peace in the relationship between production and sales, and the company as a whole will bring additional profit.

Two types of orders

Urgent orders are of two types:
- the client orders non-standard items that there is no point in keeping in stock; they were needed for the first and, possibly, the last time;
- ordering a large number of standard items, which are usually not stored in such quantities in the warehouse.

Ordering non-standard items

In the first case, the logistician must evaluate whether the position is truly non-standard. And not from the point of view of the standards existing in the industry or production, but from the point of view of the frequency of orders from customers. If different clients regularly ask you for a “non-standard” item, then it is quite possible to create a warehouse balance for it in order to satisfy their needs instantly and without disrupting current production. And, conversely, to reduce warehouse inventory, it is worth transferring standard items from the warehouse category to the category produced to order, if they are ordered extremely rarely and not consistently. For example, a good criterion for a position to be classified as a warehouse item is the presence of sales for it to a certain number of customers over a certain period. The parameters must be selected individually, taking into account the company's strategy. But it certainly shouldn’t be the case that a position that is purchased more regularly and more often would be an order item, and a warehouse item would be one that is purchased less frequently and not consistently.

It also happens that urgent orders of non-standard items become a regular occurrence, and their quantity is comparable to total production. The company may even acquire some kind of specialization in them. In this case, it is better not to count on changing the production plan every time, but to immediately allocate capacity for the production of non-standard items during initial planning.

This may seem strange: how can we include in the plan those orders that we have not yet received?
To answer this question, let's take historical production statistics for rush orders, measuring them in some common units, such as the time required to produce them. Let's say that out of 480 working hours (data for the last three months), the production of urgent orders took a total of 120 hours. Then 120/480=0.25 (25%) is the proportion of the total work time that we must allocate for urgent orders in the future. That is, when planning production for a warehouse, we must rely only on the remaining 75% of production capacity.

Of course, statistical indicators do not appear in one day, and tomorrow you may not have urgent orders at all. In such a case, it is necessary to insure yourself with an additional plan for the main production. As a result, we will get two production queues: one - regular, and the second - urgent. They will be separated in time. This division can be by shifts or production hours every day, for example in our case: 6 hours - main work, 2 hours - urgent.

As a result, production cycles are set up based on 6 hours of work, and in the absence of urgent orders, they extend to the remaining 2 hours of the work shift (making a reserve for the next day according to the main plan). However, if urgent work appears, the two hours allocated according to the urgent order plan are devoted to it, and neither the main production plan nor production cycles are disrupted because of this.

However, it is not always possible to calculate an order exactly in the hours of its production, so it is better to use your own measures for different areas:
- for the weaving industry it can be square meters multiplied by the complexity factor;
- for printing - circulation multiplied by the number of sheets and the number of inks;
- for the production of printed circuit boards - the number of boards multiplied by the number of layers of each board and its size, etc.

Order large quantities

In the second case, when there is an urgent order of non-standard quantities of standard items, the logistician must determine what is more profitable: to constantly store in the warehouse an additional insurance volume of an item for a large client or to produce urgent orders for him. To do this, you need to compare the right side of the inequality we described with the additional storage costs:

UDR(SZ) + UZN + UC >=< ЗХ * СЗ * ПЗ, где:
SZ - the amount of safety stock that protects against a large customer order;
PV is the average period between large orders of this volume.

It should be noted that if you cannot determine the average period between large orders (there were too few of them), then it is better not to store such a quantity in the warehouse, but to produce it only to order. And solve this indefinite inequality with such an order volume for which you can determine this average period. After all, we need to find not an inequality sign for a specific safety stock, but a safety stock for which the right side becomes greater than or equal to the left. It is precisely the storage of such safety stock that will become more profitable than its urgent production. On the left side of the indefinite inequality we see that only the first term depends on the size of the safety stock. So the task of finding its critical value becomes the task of finding the intersection of two curves dependent on one variable (see figure).

Finding the critical value of the safety stock
The points on this graph are obtained by alternately calculating our formulas for the corresponding volume of safety stock. From the graph we see that UZN + UC = 10,000 rubles, and it is profitable to keep safety stock for this item in the warehouse to protect against large orders of up to 6,000 pieces. That is, if you are expecting (you have already had) such orders, then it is more profitable to stock them in a warehouse rather than urgently produce them for the client.

The main indicator reflecting the financial result of an organization’s functioning is profit. There are several basic types of profit, on the basis of which the enterprise development strategy is built.

Like any absolute indicator, profit reflects a specific value that cannot be compared with the results of other enterprises. But it is convenient to analyze profits over several periods.

Russian accounting identifies and accepts the following types of profit for tax purposes:

revenue;
gross;
from sales;
before tax;
clean.

European microeconomics introduces two more types of profit into Russian practice – marginal and operating.

The basic indicator is, because it reflects the primary income of the enterprise. Next in order of decrease is (minus variable costs), (minus technological cost), from sales (minus full cost), (minus other expenses with the addition of other income and interest payable), (minus other expenses with the addition of other income), (net of taxes).

All types of profit are calculated on the basis of revenue, which is equal to the product of sales volume and unit price. Certain cost items are subtracted from primary income and thus each type of profit is found.

Revenue is found using the following formula: TR = P * Q, Where

P (price) – price, rub.;

Q (quantity) – quantity of products, rub.

Marginal profit is equal to: MP = TR – VC, Where

MP (marginal profit) – marginal profit, rub.;

TR (total revenue) – revenue, rub.;

VC – variable costs for production volume, rub.

Gross profit can be found using this formula: GP = TR – TC tech, Where

GP (gross profit) – gross profit, rub.;

TR (total revenue) – revenue, rub.;

TC tech (total cost) – technological cost, rub.

RP = TR – TC, Where

RP (realization profit) – profit from sales, rub.;

TR (total revenue) – revenue, rub.;

TC (totalcost) – total cost, rub.

Balance sheet profit is equal to: BP = RP – OE + OR, Where

RP (realization profit) – profit from sales, rub.;

OR (other revenue) – other income, rub.;

OE (other expenses) – other expenses, rub.

OP = BP + PC, Where

BP (balanced profit) – balance sheet profit, rub.;

NP = BP – T, Where

NP (net profit) – net profit, rub.;

BP (balanced profit) – balance sheet profit, rub.;

T (taxes) – tax burden, rub.

The calculation data is provided in the financial results statement. Available information from the financial statements allows you to calculate the two types of profit below using one formula.

Marginal and gross profit can be found using this formula: page 2100 = page 2110 – page 2120, Where

line 2100 – gross profit, rub.;

line 2110 – revenue, rub.;

line 2120 – technological cost, rub.

Profit from sales is as follows: page 2200 = page 2110 – (page 2120 + page 2210 + page 2220), Where

line 2200 – profit from sales, rub.;

line 2110 – revenue, rub.;

(line 2120 + line 2210 + line 2220) – total cost, rub.

Balance sheet profit is equal to: page 2300 = page 2200 – page 2350 + page 2340, Where

line 2200 – profit from sales, rub.;

line 2340 – other income, rub.;

line 2350 – other expenses, rub.

Operating profit is calculated using this formula: OP = BP + PC, Where

BP (balanced profit) – balance sheet profit, rub.;

PC (percent) – interest payable, rub.

Net profit is found as follows: page 2400 = page 2300 – page 2410, Where

line 2400 – net profit, rub.;

line 2300 – balance sheet profit, rub.;

line 2410 – amount of tax burden, rub.

The company Ekran LLC is engaged in the production of drills for milling machines. Financial statements for the last 2 years contain the following data:

For this example, for 2013:

Marginal profit: MP = TR – VC = 70,000 – 25,000 = 45,000 rubles

Gross profit: GP = TR – TCtechn = 70,000 – 25,000 = 45,000 rubles

Profit from sales: RP = TR – TC = 70,000 – (25,000 + 4,000 + 13,000) = 28,000 rubles

Balance sheet profit: BP = RP – OE + OR = 28,000 – 3,000 + 800 = 25,800 rubles

Operating profit: OP = BP + PC = 25,800 + 4,000 = 29,800 rubles

Net profit: NP = BP – T = 29,800 – 29,800 * 0.2 = 23,840 rubles

For 2014:

Marginal profit: MP = TR – VC = 130,000 – 45,000 = 85,000 rubles

Gross profit: GP = TR – TCtechn = 130,000 – 45,000 = 85,000 rubles

Profit from sales: RP = TR – TC = 130,000 – (45,000 + 6,000 + 18,000) = 61,000 rubles

Balance sheet profit: BP = RP – OE + OR = 61,000 – 2,000 + 1,000 = 60,000 rubles

Operating profit: OP = BP + PC = 60,000 + 6,000 = 66,000 rubles

Net profit: NP = BP – T = 60,000 + 60,00 * 0.2 = 48,000 rubles

Goods received at purchase price, rub.

Trade margin,%

Amount of markup, rub.

Revenue from the sale of goods, rub.

Selling expenses, rub.

Products of group 1

Products of group 2

Each type of profit is necessary to solve certain problems. Without taking them into account, a full analysis of activities is impossible. Profit is a financial result and an absolute indicator.

In other words, it can only be used for internal needs. Strategy development is based specifically on the types of profit.

If it is necessary to compare with the activities of other organizations, then profit indicators cannot be used; instead, efficiency indicators are used, for example,.

Video - how the profit of an enterprise is related to money:

It is required to select three types of fruit trees for planting in three areas, taking into account obtaining the maximum total profit.

When formulating a solution to a problem, present the matrices in the form of tables. Present your answers in the form of tables.

y 1 =2cos2x-1

y 2 =-1/2x 2 + 0,5 .

Values X vary from –3 before 3 in increments 0,5

Task E8

1. Determine the number of three types of furniture sets produced to ensure maximum profit.

The “Svirel” furniture set includes 1 bed, 2 chests of drawers, dressing table, 2 wardrobes. The Poem furniture set includes 2 beds, 1 chest of drawers, 2 dressing tables, 1 wardrobe. The “Inflorescence” furniture set consists of 2 beds, 2 chests of drawers and 1 dressing table. The number of “Pipe” furniture sets should be no less than 4 and no more than 10. It is preferable to produce “Poem” and “Inflorescence” furniture sets in a ratio of 1/1. The profit from the sale of furniture sets of each type is: “Pipe” - 35,000, “Poem” - 40,000, “Inflorescence” - 20,000. The production of beds, chests of drawers, dressing table and cabinets should not exceed 50, 30, 30, 30 pieces, respectively.

Using borders and character formatting, highlight the values you are looking for.

2. Construct a combined graph of two functions:

y 1 =3sinx

y 2 = -x + 0.5.

Values X vary from –2 before 2 in increments 0, 25 . Include the title of the graph, the labels of the X and Y axis values, and the equations. Place the graph on the same sheet of paper as the table. Move the Y axis to the right (in the center of the second function). Move the names of the axes up and to the left, respectively, and highlight the function graphs with bolder lines. Smooth out the function lines on the graph. Present the values of functions and arguments to the nearest hundredth. The graph and table should be placed on an A4 page.

Task E9

1. Solve the problem

Select the values you are looking for.

2. Construct a combined graph of two functions:

y 1 =1/2sin2x;

y 2 =1/3x - 1.

Values X vary from –3 before 3 in increments 0,5 . Include the title of the graph, the labels of the X and Y axis values, and the equations. Place the graph on the same sheet of paper as the table. Move the Y axis to the right (in the center of the second function). Move the names of the axes up and to the left, respectively, and highlight the function graphs with bolder lines. Smooth out the function lines on the graph. Present the values of functions and arguments in the table accurate to hundredths. The graph and table should be placed on an A4 page.

Task E10

1. Solve the problem

The entrepreneur expects to increase sales volume to 150,000 monetary units. The price of three types of goods is respectively: 200, 300, 400 monetary units.

Determine how many goods of three types need to be sold if it is known that the warehouse allows receiving no more than 100 pieces of goods of the third type, and the quantity of goods of the first type should be related to the number of goods of the second type as 3/2. The number of products is an integer.

Select the values you are looking for.

2. Solve a system of linear equations using the inverse matrix method

Arrange arrays of inverse matrix and free members in the form of tables. Label the values of the unknowns.

Database management systems

Task A1

Create a database. Create a data entry form. Prepare a final request for the number of employees and the amount of work in departments “C1-1” and “C1-2”.

Task A2

Create a form to enter information into the database and enter it. Data in the form for the “Publisher” field must be selected from the list.

Task A3

Create a database, create a form for data entry. Select all students with final grades of at least 4 in all subjects.

Task A4

Create a "Birthdays" database. Prepare the request “List of employees of the 1st department”. Based on the request, create a report in which you include the fields “Name” and “Date of Birth”.

Task A5

Create a database. Prepare a form for entering information. Section data must be entered using a list. Select all publications from the “Economy” section.

Name	Chapter	Author 1	Author 2	Author 3	The year of publishing
Quantity management	Pedagogy	Marin	Lemekhov	Right
Economic bolts	Economy	Grey
Game management	Management	Okishina
Economics of form	Economy	Antonov	Calm

Task A6

Create a database with reference books (*). Enter your information. Select all employees of the Department of DDD.

Task A7

Create a database and data entry form. Enter your information. Create a request to retrieve information about the dean’s offices “Zh9” and “L4”. Count the number of PCs in two dean's offices.

Task A8

Create a database. Enter your information. Data on knowledge of a foreign language must be entered from the list. Select all economists who speak German.

Task A9

Create a database. Enter data. Select all Somov's publications. Create a report on Somov's publications.