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Chapter 1
The role of income and expenses in the activities of the enterprise and their economic content

1.1. The essence of the income and expenses of the enterprise and their role in the economy

In connection with the development of market relations in accounting and regulation there are changes in the approach to determining the results of the organization's activities.

Currently, concepts such as "revenue" and "cost of production" have replaced the concepts of "income" and "expenses".

Income and expenses are those facts economic activity organizations that will change the financial result of the enterprise: revenues increase, and expenses decrease.

Recognition of income in accounting is regulated by the Accounting Regulation "Income of the organization" PBU 9/99 (hereinafter PBU 9/99), approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n.

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

From paragraph 2 of PBU 9/99 it follows that the economic benefits of the enterprise increase in the event that any property is placed at its disposal. This can be both the occurrence of a debt of debtors, and the repayment of an obligation in cash or other tangible (intangible) values.

Receipts from other legal and individuals(clause 3 PBU 9/99):

1) the amount of value added tax, excises, export duties and other similar obligatory payments;

2) amounts received under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

3) the amounts received in the order advance payment products, goods, works, services;

4) advances on account of payment for products, goods, works, services;

5) deposit;

6) the amount pledged, if the agreement provides for the transfer of the pledged property to the pledgee;

7) funds to repay a loan, a loan granted to a borrower.

Distinguish between income from ordinary activities (revenue from the sale of products (provision of services, performance of work)) and non-operating income, which are side financial receipts of the organization, for example, dividends on invested capital (on shares or other securities, fines from counterparties, other unplanned income ).

In the Accounting Regulation "Expenses of the organization" PBU 10/99 (hereinafter PBU 10/99), approved by the Order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 33n, the concept of "expenses" is considered in detail.

An organization’s expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the incurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (property owners).

The expenses of the organization, depending on their nature, conditions of implementation and activities of the organization, are divided into:

1) expenses for ordinary activities;

2) other expenses.

Expenses for ordinary activities include:

1) expenses for the purchase of raw materials, materials, goods, other inventories;

2) expenses arising directly in the process of processing, finishing or other operations with inventories for the purpose of manufacturing products, performing works and rendering services, selling finished products, handing over works and services to customers, as well as selling purchased goods.

Paragraph 6 of PBU 10/99 states that expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or the amount of accounts payable.

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of the payment and accounts payable (in the part not covered by the payment).

The amount of payment or accounts payable is determined based on the price and terms, defined by the agreement between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract or cannot be set based on the terms of the contract, then to determine the amount of payment or accounts payable, the price at which the organization usually determines the costs in relation to similar inventories and other valuables, works, services or the provision of temporary possession and use of similar assets.

Expenses are accepted for accounting in the full amount of accounts payable when paying for acquired inventories and other valuables, works, services on the terms of a commercial loan provided in the form of a deferral and installment payment.

The amount of payment or accounts payable under agreements that provide for payment in non-monetary means is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of such goods (values) is set on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If there have been changes in the obligations under the contract, the original amount of the payment or payable is adjusted based on the cost of the asset to be disposed of. The cost of such an asset is based on the price at which an entity would normally charge similar assets in comparable circumstances.

other expenses are:

1) expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;

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

3) expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

4) expenses associated with participation in the authorized capital of other organizations;

5) interest paid by the organization for providing it with funds (credits, loans) for use;

6) expenses related to payment for services rendered by credit institutions;

7) deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for the depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

8) fines, penalties, forfeits for violation of the terms of contracts;

9) losses of previous years recognized in reporting year;

10) compensation for losses caused by the organization;

11) the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect;

12) the amount of depreciation of assets;

13) exchange rate differences;

14) transfer of funds (contributions, payments, etc.) associated with charitable activities, expenses for the implementation of sports events, recreation, entertainment, cultural and educational events and other similar events.

The expenses of the economic activities of the organization are recognized at a certain time, i.e. in the reporting period in which they occurred, regardless of the time of actual payment of funds and other forms of implementation. Paragraph 18 of PBU 10/99 states that if an organization has adopted, in permitted cases, the procedure for recognizing revenue from the sale of products and goods not as the rights of possession, use and disposal of the delivered products, goods sold, work performed, services rendered are transferred, but after cash receipts and other forms of payment, then expenses are recognized after the repayment of the debt.

Expenses are recognized in the income statement (clause 19 PBU 10/99):

1) taking into account the relationship between the incurred expenses and receipts (correspondence of income and expenses);

2) by their reasonable distribution between the reporting periods, when the expenses determine the receipt of income during several reporting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;

3) for expenses recognized in the reporting period, when it becomes certain that they do not receive economic benefits (income) or receive assets;

4) regardless of how they are accepted for the purposes of calculating the taxable base;

5) when obligations arise that are not due to the recognition of the relevant assets.

Changes in the capital of the enterprise as a result of the economic activity of the organization, defined as income and expenses, are reflected in the accounting by the amount of profit or loss (the difference between income and expenses).

Disposal of assets is not recognized as expenses of the organization:

1) in connection with the acquisition (creation) outside current assets(fixed assets, construction in progress, intangible assets, etc.);

2) contributions to the authorized (share) capital of other organizations, the acquisition of shares joint-stock companies and other securities not for the purpose of resale (sale);

3) under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

4) in the order of advance payment for inventories and other valuables, works, services;

5) in the form of advances, a deposit in payment for inventories and other valuables, works, services;

6) in repayment of credit, loan received by the organization. The main task of accounting is to determine the amount of income and expenses, which consists of three stages:

1) determining the moment of occurrence (recognition) of income and expenses;

2) definitions of the legislative situation;

3) determination of sources of origin (recognition) of income and expenses.

1.2. Classification of costs attributable to the cost of production and cost planning

Expenses is the value of resources used for specific purposes. The concept of costs must necessarily be correlated with specific goals and objectives (manufacturing of products, rendering services, performing work, making capital investments, etc.).

To determine costs (costs), such a concept as "cost" is used.

Cost of products (works, services) is a valuation of natural resources used in the production process, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and implementation.

The cost of production consists of costs that are heterogeneous in their composition, economic purpose, role in the manufacture and sale of products. For the purpose of proper planning, accounting, cost analysis, their classification is necessary. There are groupings by elements and cost items. On their basis, documents such as cost estimates for production and cost estimates for individual types of products are developed.

Grouping costs by economic elements has the following form:

1) material costs (minus returnable waste);

2) labor costs;

3) deductions for social needs;

4) depreciation of fixed assets;

5) other expenses.

This grouping is uniform and obligatory for organizations of all branches of the national economy. The cost calculated by cost elements makes it possible to determine the total amount of resources consumed in value terms, as well as the importance of each element in the formation of total costs and identify the main directions for its reduction.

Material costs reflect the cost:

1) purchased raw materials and materials used for production and household needs, as well as components and semi-finished products that are further installed or additionally processed in this organization;

2) works and services of an industrial nature performed by third-party organizations or enterprises and facilities of the organization that are not related to the main type of activity;

3) fuel of all types, purchased on the side and spent on technological goals, production of all types of energy, heating of buildings, transport work on maintenance of production, performed by the organization's transport;

4) purchased energy of all types, spent on technological and other production and economic needs;

5) losses from a shortage of incoming material resources within the limits of natural loss and some other material costs.

The cost of material resources, reflected in the "Material costs" element, is formed on the basis of their purchase prices (excluding value added tax), markups (surcharges), commissions paid to supply and foreign economic organizations, the cost of commodity exchange services, including brokerage services, customs duties, fees for transportation, storage and delivery carried out by third parties. From the cost of material resources included in the cost of production, the cost of returnable waste is excluded (Article 254 of the Tax Code of the Russian Federation).

Under the return waste of production refers to the remains of raw materials, materials, semi-finished products, heat carriers and other types of material resources formed during the production process, which have completely or partially lost the consumer qualities of the original resource and, therefore, are used at increased costs (lower output) or not used at all for their intended purpose ( paragraph 6 of article 254 of the Tax Code of the Russian Federation).

Returnable waste is assessed in the following order:

1) at a reduced price of the original material resource (at the price of possible use), if the waste can be used for the main production, but with increased costs (lower output of finished products), for the needs of auxiliary production, the manufacture of consumer goods (cultural and household goods) and household use) or sold to the side;

2) at the sale price, if the waste is sold to a third party. A complete list of costs included in material costs for tax purposes is given in Art. 254 of the Tax Code of the Russian Federation.

According to Art. 255 of the Tax Code of the Russian Federation to labor costs include:

1) amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration adopted in the organization;

2) accruals of a stimulating nature, including bonuses for production results, allowances for tariff rates and salaries for professional skills, high achievements in labor and other indicators;

3) accruals of a stimulating and (or) compensatory nature related to the mode of work and working conditions, including allowances for tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for working in difficult, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays;

4) the cost of free of charge provided to employees utilities, food and products provided to the taxpayer's employees in accordance with the procedure for free housing established by the legislation of the Russian Federation (the amount of monetary compensation for the failure to provide free housing, utilities and other similar services);

5) expenses for the acquisition (manufacturing) of uniforms and uniforms issued to employees free of charge or sold to employees at reduced prices (in terms of the cost not compensated by employees), which remain in the personal permanent use of employees;

6) the amount of average earnings accrued to employees, retained for the duration of their performance of state and (or) public duties and in other cases provided for by the labor legislation of the Russian Federation;

7) the cost of wages retained by employees during the vacation, the actual expenses for paying for the travel of employees and persons who are dependent on these employees to the place of use of the vacation in the territory of the Russian Federation and back (including the cost of paying for the baggage of employees of organizations located in regions of the Far North and equivalent areas) in the manner prescribed by applicable law - for organizations financed from the relevant budgets and in the manner prescribed by the employer - for other organizations, additional payment to minors for a reduced working time, expenses for payment of breaks in work of mothers for feeding the child, as well as expenses for payment of time associated with the passage of medical examinations;

8) monetary compensation for unused vacation;

9) accruals to employees released in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer's employees;

10) lump-sum remuneration for length of service (bonuses for length of service in the specialty);

11) allowances due to regional regulation of wages, including accruals according to regional coefficients and coefficients for work in difficult natural and climatic conditions;

12) allowances for continuous work experience in the regions of the Far North and areas equivalent to them, in regions of the European North and other regions with severe natural and climatic conditions;

13) the cost of wages, kept in accordance with the legislation of the Russian Federation for the period of study holidays provided to employees of the taxpayer, as well as the cost of travel to the place of study and back;

14) labor costs for the time of forced absenteeism or time spent underpaid work in cases stipulated by the legislation of the Russian Federation;

15) expenses for additional payment up to actual earnings in case of temporary disability, established by the legislation of the Russian Federation;

16) the amounts of payments (contributions) of employers under compulsory insurance contracts, as well as the amounts of payments (contributions) of employers under voluntary insurance contracts (contracts of non-state pension provision) concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses to maintain relevant activities in the Russian Federation.

The article reflects mandatory contributions in accordance with the norms of the state social insurance body established by law, Pension fund, health insurance funds from the costs of paying employees included in the cost of products (works, services) under the element "Costs of labor" (except for those types of wages for which insurance premiums are not charged).

Article "Depreciation of non-current assets" reflect the amount of depreciation deductions for fixed assets, material assets provided by the organization for a fee for temporary use (profitable investments in material assets), and intangible assets.

Article "Other expenses" reflect taxes, fees, payments, deductions to insurance funds (reserves) and other mandatory deductions made in accordance with the procedure established by law, for business trips, lifting, for training and retraining of personnel, payment for communication services, computer centers, banks, rental fees in the case of renting individual objects of the main production assets(or their separate parts), as well as other costs included in the cost of products (works, services), but not related to the previously listed cost elements (Article 264 of the Tax Code of the Russian Federation).

All expenses of the organization for ordinary activities and others are recognized in accounting under the following conditions (clause 16 PBU 10/99):

1) the expense is made in accordance with a specific contract, the requirements of legislative and regulatory acts, business practices;

2) the amount of expenses can be determined;

3) there is certainty that as a result of a specific transaction there will be a decrease in the economic benefits of the entity (ie when the entity transferred the asset or there is no uncertainty regarding the transfer of assets).

But if any one of the above conditions is not met in relation to any expenses of the organization, then in accounting these expenses are recognized as receivables.

Depreciation is recognized as an expense based on the depreciation expense based on the value of the depreciable assets, their useful lives and the entity's depreciation methods.

The data obtained by the elements of expenses are necessary when developing business plans, determining the volume of purchases of material resources, wage funds and the amount of depreciation deductions, organizing control over costs when calculating indicators of the efficiency of resource use (material intensity, labor intensity, etc.) and a number of other indicators.

It should be noted that when accounting for expenses by their elements, expenses for finished products (works, services) and work in progress are not allocated.

When considering the structure of the cost of industrial products, it is necessary to pay attention to the grouping of costs by cost items (expense items), which establishes their composition according to the place of origin, directions and determination of costs per unit type of product.

To determine the cost of manufactured products, it is necessary to subtract the value of the work in progress at the end of the reporting period from the sum of the value of work in progress at the beginning of the reporting period and the costs of the reporting period. It follows that the costs included in the cost of production include the cost of work in progress at the beginning of the period and the costs directly related to the output of the reporting period.

The cost of production does not include the cost of work in progress at the end of the reporting period, costs that are not directly related to the production of output products (for example, the cost of purchasing materials not used in production), and part of the costs of future periods.

Work in progress refers to the costs of unfinished products. For example, in construction organization the costs of erecting the foundation, walls of the building and performing other work until the completion of the construction of the facility are considered work in progress.

1) According to the economic content, the costs are grouped by cost elements and costing items.

Costing articles- this is a set of costs established by the organization for calculating the cost of all products (works, services) or its certain types.

The main provisions for planning, accounting and calculating the cost of production at industrial enterprises recommend the following typical grouping of costs by costing items:

1) "Raw materials and materials";

2) "Returnable waste" (subtracted);

3) "Purchased products, semi-finished products and services of an industrial nature of third-party enterprises and organizations";

4) "Fuel and energy for technological purposes";

5) "Labor costs";

6) "Deductions for social needs";

7) "Costs for the preparation and development of production";

8) "General production costs";

9) "General business expenses";

10) "Losses from marriage";

11) "Other production expenses";

12) "Costs of sale".

The first eleven articles form production cost of products, and the total of all twelve articles - total cost of production.

For the purposes of keeping records of actual costs for the production of products (works, services) and calculating the cost of output, type of product, unit of production and solving other problems of a managerial nature, organizations should be guided by the relevant industry instructions and guidelines.

The composition of the calculation items and the methods for distributing individual costs by type of product (work, service), the procedure for assessing work in progress and finished products are determined by the organization and are reflected in the administrative document on accounting policy.

To the article "Raw materials" includes material resources that form the basis of the produced products (works, services) or are necessary components of the production process. The release of raw materials and materials into production takes place in accordance with the current consumption rates by weight, volume, area or account. The consumption of raw materials and materials is documented by the following documents: limit-fence cards, requirements, invoices and material accounting cards.

At the end of the month, the departments of the organization draw up reports on the consumption of raw materials and materials, which indicate the standard and actual costs of materials for each type of product or for several types of products in general, determine deviations and reasons for overspending or savings. The accounting service, on the basis of the reports of the organization's divisions, draws up statements of the distribution of raw materials and materials used for each synthetic account separately. At the same time, the consumption of raw materials and materials should be reflected for each analytical account that is opened in the development of synthetic production accounts.

Basically, the distribution of raw materials and materials by type of product is carried out in a direct way, since the type (code) of the product is indicated in the primary documents for their consumption. If raw materials and materials are spent on a group of products, then they are distributed by type of product in a normative or coefficient way.

With the normative method the consumed raw materials and materials (actually) are distributed by types of products in proportion to the consumption at the rate.

With the coefficient method raw materials and materials are distributed according to the content ratio, which shows the ratio of consumption of raw materials and materials for each product.

The cost of raw materials and materials used in production is reflected net of the cost of returnable waste.

The organization's costs for purchased products and semi-finished products used in the production of products are reflected in the item "Purchased products, semi-finished products and services of an industrial nature of third parties", which can be attributed to the cost of individual products. This article also includes the costs of paying for production services rendered to third parties (for performing individual operations for the manufacture of products, processing of raw materials and materials, intra-factory movement of raw materials and materials, etc.).

To control the use and movement of semi-finished products, they draw up an operational balance of the movement of semi-finished products, in which, for each of their types, they show the balance in the organization’s division at the beginning of the month, the receipt per month (made in the workshop, received from the warehouse, correction of marriage), consumption per month (also according to directions) and the balance at the end of the month. The balance is usually drawn up by the dispatching service according to accumulative documents.

Article "Fuel and Energy for Technological Purposes" reflects the cost of fuel, hot and cold water, steam, compressed air, cold consumed directly in the production process of products (works, services). Consumption various kinds energy by subdivisions (shops, sections) is determined by meters and instruments. The cost of fuel and energy costs is distributed between individual types of products in the statement of distribution of services of auxiliary industries and farms. Energy costs are distributed among individual types of products based on their consumption rates and current prices.

Article "Payroll Costs" plan and take into account the basic and additional wages of production workers and specialists directly related to the manufacture of products.

To distribute the amount of wages and the unified social tax, on the basis of primary accounting documents for accounting for production and payroll statements, a development table of the distribution of wages and social contributions is compiled.

Main wage production workers is included in the cost of individual types of products or its homogeneous types in a direct way.

The additional wages of production workers are distributed among the types of products in proportion to the basic wages of production workers.

The wages accrued to production workers are divided into two parts: wages according to the norms and deviations from the norms. Deviations from the norms, as a rule, are revealed by the method of documentation. Its essence lies in the fact that wages within the limits of the norms are charged to workers according to the usual accepted documents. Wage accrual in excess of the norms is carried out according to the following documents:

1) a sheet for surcharge;

2) along with the performance of work not provided for by the technology;

3) downtime record sheet;

4) along with the correction of marriage.

To the article "Deductions for social needs"(unified social tax) are included in the cost of specific types of products at the rate established by law, from the amount of basic and additional wages included in the cost of the relevant types of products.

Article "Expenses for the preparation and development of production" indicate the costs associated with mining and preparation work, seasonal work, the development of new industries, installations and units, etc.

When organizing the accounting of expenses for the preparation and development of production, it must be borne in mind that the time for the execution of work and the implementation of expenses may not coincide with the release of products, therefore they are subject to accounting as part of deferred expenses. In the cost of products (works, services), these costs are included on the basis of calculations based on the maturity.

General production and general business expenses are associated with the management of the organization's business processes and their maintenance. General production expenses are accounted for on account 25 "General production expenses", general business expenses - on account 26 "General business expenses" and are included in the cost of products (works, services) under the same items. Expenses are reflected on the debit of the accounts during the month, and they are written off on the loan. After the end of the month, there are no balances on these accounts. To control general production and general business expenses, a cost budget is compiled with a division into articles. Analytical cost accounting is also carried out in accordance with established nomenclature articles. The actual costs are compared with the budgeted ones and deviations are determined.

Revenue and expense management policy - a policy that implements a plan (program) of actions in the field of generating income and expenses of the organization.

The main steps in the process of developing an organization's revenue and expense management policy are:

Identification of various types of income and expenses of the organization in the process of their accounting.

Analysis of the dynamics of income and expenses of the organization in the previous period.

At the first stage of analysis considers the dynamics of the volume of formation of the organization's income in the context of individual sources. In the process of this aspect of the analysis, the growth rates of income from ordinary activities, operating and non-operating income are estimated. Particular attention at this stage of the analysis is paid to the study of the dynamics of changes in income for ordinary activities.

At the second stage of the analysis considers the dynamics of the volume of formation of expenses of the organization in the context of individual sources. In the process of this aspect of the analysis, the growth rates of expenses for ordinary activities, operating and non-operating expenses are estimated. At this stage of the analysis, special attention is paid to studying the dynamics of changes in expenses for ordinary activities.

At the third stage of the analysis the balance of income and expenses is considered in terms of the total volume and for each of the types.

At the fourth stage of the analysis the synchronism of the formation of income and expenses in the context of individual intervals of the reporting period is studied.

Research and forecasting of factors influencing the formation of income and expenses of the organization.

Security effective control of income and expenses organizations. The object of such control is the fulfillment of the established planned targets for the formation of income and expenses incurred in the prescribed areas; uniformity of income and expenses formation in time.

Evaluation of the effectiveness of the developed income and expenditure management policy. This step completes the process of developing an organization's revenue and expense management policy. Such an assessment is carried out according to a system of special economic and non-economic criteria established by the organization.

3. Profit management

The efficiency of production, investment and financial activities of the organization is characterized by its financial results. The overall financial result is profit, which ensures the production and social development of the organization.

Profit - this is net income, which the organization receives after the sale of products (services) as a reward for the invested capital and the risk of entrepreneurial activity.

Profit is a positive financial result, loss is negative.

Management Goal profit – ensuring the realization of the interests of the owners, the growth of the market value and investment attractiveness of the organization in the process of its development.

Control tasks profit :

determination of the optimal ratio between the value of the consumed and capitalized part of the profit to finance the activities of the organization and ensure the necessary pace of its economic development;

optimization of the profit structure adequately to the goals and objectives of the organization's development;

ensuring a high level of financial stability and solvency of the organization;

growth maximization net profit, providing the specified pace of development of the organization.

By itself, profit is a fairly capacious and informative indicator that characterizes various aspects of the organization's activities. In particular, profit is:

the purpose of the emergence and operation of the business;

business quality indicator;

source of development of the organization and growth of the market value (capitalization) of the organization;

indicator of solvency and creditworthiness;

indicator of competitiveness;

indicator of investment attractiveness.

Profit - the most important indicator characterizing the financial result of the organization. Profit growth determines the growth of the organization's potential, increases the degree of its business activity. Depending on the amount of profit, the share of income of the founders and owners, the amount of dividends and other income are determined. Profit also determines the profitability of own and borrowed funds, fixed assets, all advanced capital and each share.

In order to conduct a comprehensive analysis of profit, it is necessary to reveal the mechanism of its formation, to determine the share of each of the factors influencing its growth or decline. When conducting the analysis, various groupings of profit indicators can be used. These groupings are always based on the goals and objectives that are solved in the process of analytical procedures by users of the final results of this analysis.

The use of these groupings allows you to analyze profit indicators in more detail and determine to what extent the current situation allows you to ensure the solution of the current and future tasks of the organization aimed at achieving:

high quality of generated profit;

maximum profit corresponding to the resources of the organization and market conditions;

the optimal ratio between the level of generated profit and the level of acceptable risk;

sufficient investment for business development;

payment of the required level of income to the owners of the organization.

The procedure for determining the organization's profit indicators:

Gross profit = Proceeds from the sale of goods, products, works, services (net of VAT, excises and similar obligatory payments) - Cost of goods, products, works, services sold.

The cost of production includes direct material costs, direct labor costs, and indirect overhead costs. Gross profit is an indicator of the performance of production unitsorganizations.

Revenue from sales = Gross profit - Selling expenses - Management expenses.

Profit from sales is determined by subtracting current recurring expenses (expenses of the period), which include selling and administrative expenses, from gross profit. Profit from sales is an indicator of the economic performance of the main activityorganizations, i.e. production and sale of products.

Profit before tax = Sales profit + Interest receivable - Interest payable + Income from participation in other organizations + Other operating income - Other operating expenses + Non-operating income - Non-operating expenses.

Profit before tax (accounting profit) is the algebraic sum of profits from core and financial activities, as well as other non-operating income and expenses. Result (profit or loss) financial activities is determined by the arithmetic addition of interest receivable and payable, income from participation in other organizations, other operating income and expenses, including from other sales, i.e. sale of fixed assets, intangible assets and other tangible assets. Profit before tax is an indicator of the economic performance of all economic activities of the organization.

Net profit = Profit before tax ± Deferred tax assets – Deferred tax liabilities – Current income tax.

The net profit of the reporting year is obtained by subtracting from profit before tax the current income tax and other obligatory payments from profit (for example, fines and penalties for settlements with the budget, etc.), as well as the amount of deferred tax assets and adding deferred tax liabilities (previously taken into account in current income tax). Current income tax takes into account deferred tax assets (+) and liabilities (-), if any.

Deferred tax asset, according to PBU 18/02, means that part of income tax that should lead to a decrease in income tax payable to the budget in the next (or subsequent) reporting period. Deferred tax liabilities are equal to the amount of deferred income tax, which should lead to an increase in income tax payable to the budget in the next (or subsequent) reporting period.

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Introduction

1. Theoretical foundations of enterprise income management

1.1 Essence and types of income

1. 2 Study financial income

1.3 Comprehensive Financial Revenue Management

2. Analysis and assessment of the level of financial income management

2.1 Characteristics of the enterprise LLC Trading House "Planet of Taste"

2.2 Analysis of financial statements

2.3 Analysis of the state, structure of enterprise income management

2.4 Organization profitability indicators

3.1 Measures to optimize revenue management

3.2 Improving the system of enterprise income management

Conclusion

List of sources used

Applications

Introduction

The main task of the enterprise in modern conditions is the full satisfaction of the needs of the national economy and citizens in its products, works and services with high consumer properties and quality at minimal cost, increasing the contribution to accelerating the socio-economic development of the country. To achieve its main objective, the company provides an increase in income.

Income is the primary incentive to create new or develop existing businesses. The opportunity to make a profit encourages people to look for more effective ways combination of resources, to invent new products for which demand may arise, to apply organizational and technical innovations that promise to increase production efficiency. Working profitably, each enterprise contributes to the economic development of society, contributes to the creation and enhancement of social wealth and the growth of the well-being of the people.

The relevance of this topic is that the indicators financial results characterize the efficiency of the enterprise. Therefore, the analysis of the financial results of the enterprise is one of the most important areas of financial analysis of the enterprise.

As a result of the above, the increase in income at the enterprise today becomes extremely relevant. Income analysis allows you to identify the main factors of its growth, effective use resources, the potential of the enterprise, as well as to determine the influence of external and internal factors on the amount of income, the order of their distribution. In addition, payments from profits to the budget form the bulk of the resources of the state, regional and local authorities authorities.

A joint company with limited liability Trading house "Planet of taste" - the main activity is the activities of hotels and restaurants. The subject of the study is the process of managing the income of the enterprise LLC Trading House "Planet of Taste".

aim thesis is the development of measures to improve the efficiency of revenue management based on theoretical research and problem analysis.

To achieve this goal, it is necessary to solve the following tasks:

- to study the theoretical foundations of enterprise income management;

- consider the characteristics of the organization LLC Trading House "Planet of Taste";

- to analyze the financial condition of OOO Trading House "Planet of Taste";

- consider the procedure for generating income at the enterprise;

- analyze the use of income in the enterprise;

- consider the main directions of increasing the income of the enterprise.

The theoretical and methodological basis of the thesis work was the legislative and regulatory acts on the research topic, textbooks, teaching aids, materials of the periodical press.

The information base was the data of the financial statements of the analyzed enterprise.

In the process of writing the thesis, the analytical method, comparison methods, balance, monographic methods were used.

1 . Theoreticalbasicsmanagementincomeenterprises

1.1 Essenceandkindsincome

In a market economy, income plays the main role in the system of economic indicators. Economic entity income is one of the complex and debatable problems in modern economic theory. Moreover, some authors in their works argue that "the concept of income is perhaps the most complex and even tragic concept in economics."

Modern Western scientists interpret the concept of "income" as the difference between the income of commodity producers and production costs without analyzing its essence and origin.

Income is a special systematically reproducible resource of the organization, the purpose of doing business, the main source of development and growth in the market value of the organization; indicator of creditworthiness and competitiveness of the organization; a guarantee of the organization's fulfillment of its obligations to the state, a source of satisfaction of the social needs of society.

Income - an economic benefit in cash or in kind, taken into account if it can be measured, to the extent that such benefit can be estimated.

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

Incomes lead to an increase in the profit and capital of the owner only at the expense of profit remaining at the disposal of the owner and transferred to the economic entity to expand activities and solve social problems.

The activity of an economic entity is aimed at maintaining the capital of the owner and its increase. This is achieved by break-even financial results and the addition of part of the profits received to the owner's capital (reinvestment).

Income is the final financial result that characterizes the production and economic activities of the entire enterprise, that is, it forms the basis for the economic development of the enterprise. Income growth creates financial basis for self-financing of the enterprise, carrying out expanded reproduction. Due to it, part of the obligations to the budget, banks and other enterprises are fulfilled. Thus, income becomes the most important for assessing the production and financial activities of the enterprise. At the same time, it characterizes a complex economic category, to the definition of which there are several approaches in the scientific literature. In accordance with the economic approach, income is an increase (decrease) in the capital of owners that took place in the reporting period. Thus, income can be calculated either on the basis of the dynamics of market valuations of capital, or according to the balance sheet at the beginning and end of the reporting period. This applies both to the subjectivity of the identification of the initial basis for the calculation, and to what changes in equity can be considered elements of income management.

The accounting approach to determining income seems to be more reasonable and realistic.

In this case, income elements are clearly identified, i.e. types of income and expenses, and their separate accounting is kept. In addition, the accounting approach recognizes income as profit only after it has been realized, while the economic approach does not distinguish between realized and unrealized income.

A clear classification of income and expenses is the basis for a reasonable determination of the net result of activities for a certain period. In addition, classification is necessary for:

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

separation of the production cost of products and non-production costs, including management and sales costs, as well as expenses for financial activities;

separation of fixed and variable costs for the purposes of managerial and financial analysis.

To determine the sources of income, all activities of the enterprise are divided into:

main or operational activities (production and sale of products, works and services of the enterprise);

financial activities (obtaining loans and issuing them to other enterprises; participation of the enterprise in the activities of other campaigns; operations of the enterprise on financial markets, exchange rate differences, etc.);

extraordinary items (operations that are not typical for the activities of the enterprise).

Such a division is very important, since it allows you to determine what is the share of income received both from the main activity of the enterprise and from other sources, especially from those that are not at all characteristic of the activity. this enterprise and cannot be regarded as a permanent source of income.

Thus, income as an economic category reflects the net income created in the process entrepreneurial activity.

As you know, income is considered to be an increase in economic benefits during the reporting period or a decrease in liabilities that lead to an increase in capital, other than contributions from owners. Income includes such items as proceeds from the sale of products, goods, works, services, interest and dividends receivable, royalties, etc., as well as other income (proceeds from the sale of decommissioned fixed assets and other assets.

Expenses are considered to be a decrease in economic benefits during the reporting period or the occurrence of liabilities that lead to a decrease in capital, except for changes due to withdrawals by decision of the owners. Expenses include such items as the cost of production of sold products (goods, works, services), taking into account the cost of paying employees, depreciation, administrative and commercial expenses, as well as losses (loss from the sale and other cases of write-off of fixed assets and other assets, changes in exchange rates, etc.).

Income of an organization is considered to be an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

The income of the enterprise is that part of the receipts of cash and other property, which:

· comes on an irrevocable basis;

becomes the property of the enterprise;

It is not associated with an increase in property at the expense of contributions from participants or owners of the enterprise;

· is included in the financial statements of the enterprise "Profit and Loss Statement" and is subject to inclusion in taxable income (except for extraordinary income and in accordance with the requirements of tax accounting).

Depending on the nature, conditions of receipt and activities of the organization, income is divided into:

1) income from ordinary activities;

2) operating income;

The last two types of income of the organization form a group of other income, which may include extraordinary income.

Income is not income from other legal entities and individuals:

taxes and similar obligatory payments;

under commission agreements, agency and other similar agreements in favor of the committent, principal;

in the order of advance payment for products, goods, works, services;

advances in payment for products, goods, works, services.

Any commercial organization builds its activities based on the prospect of sustainable profit generation on average. Since in the world of business and competition no one is immune from their own mistakes and the emergence of more skillful and successful (unfortunately) competitors, it is impossible to predict in advance with certainty what the profit will be in the future, whether there will be enough income for the enterprise to settle accounts with its counterparties, whether they will be satisfied owners by the level of profitability, etc. That is why the degree of efficiency of current financial management is determined not only and not so much by the significance of income (losses) received in individual years, but by the stability of generating profits on average. If an enterprise constantly has a profit (perhaps not super large, but suits investors on average), burdened, of course, acceptable level risk, it becomes possible to make strategic financial decisions of a predictive nature, especially with regard to attracting additional sources of financing. In other words, not only the current financial condition, but also strategic decisions largely depend on the effectiveness of ongoing routine activities, the essence of which is to generate profits. A stable current profit serves as an indicator of the correctness of the chosen course, strategic goal which is an increase in the level of well-being of the owners of the enterprise.

The preparation of recommendations, the implementation of which will allow the maximum possible increase in the income of the owners of the enterprise in the coming period, it is advisable to carry out in two stages.

At the first stage, it is necessary to determine the dynamics of changes over the past period of the main indicators characterizing the financial condition of the enterprise, namely:

- income of the owners of the enterprise and its components;

- profitability of production, both on average for all types of manufactured products, and for each of them.

Moreover, the duration of the calculation period should be at least 6 - 8 calculation steps. Calculation step: quarter, half year or year. If a billing period contains less than 6 steps, then the statistical processing of the studied parameters becomes inefficient and their trends are determined on the basis of an expert assessment. The implementation of the recommendations received on the basis of 1-2 calculation steps can lead to negative consequences for the company.

Analysis and statistical processing of data for the past period make it possible to assess not only the stability of the current solvency of the company, but also to recommend the optimal amount of necessary stocks: finished products and material resources.

A very important issue that can be considered at this stage is the assessment of the possibility of reducing the cost of manufactured products, mainly by reducing its most costly components. That will allow at the next stage to prepare a plan for the modernization of the technologies used.

Thus, based on the analysis of the results obtained, an assessment of the effectiveness of the company's management, its attractiveness for business partners can be given, and the main problems that need to be solved in the coming period can be identified.

The main task of the second stage is to prepare for a long-term period (5 - 10 years) the most profitable plan for financial and economic activity for the owners of the company. Such a plan can be developed using an economic-mathematical model, using which an analysis of possible options for the development of the company is carried out and the optimal investment and dividend policy is determined. To implement a long-term development strategy, it is necessary to use a rolling planning method, which involves the development of medium-term and short-term plans based on a long-term plan.

The medium-term plan (for 2-3 years) will provide an opportunity to take timely measures necessary to improve the efficiency of the production of goods or the provision of services.

The action program for the management of the company is a short-term plan for half a year - a year, the implementation of which will make it possible to move towards achieving the intended long-term goals. With careful preparation of the initial data, the discrepancy between the actual results of the implementation of the short-term plan and the calculated ones may not exceed 2-3%. With an increase in the forecast period, the error in planning financial and economic activities increases significantly due to changes in the possible inflation rates and price structure. In addition, in the coming period, the company may also have new opportunities, for example, due to technological progress in related areas: the emergence of more advanced equipment, the development of new materials and technologies that reduce production costs, improve and expand the consumer qualities of products or services provided.

The essence of the rolling method of planning is that, based on the actual results of the implementation of the next short-term plan, if necessary, the medium-term and long-term plans are refined, and the short-term plan is drawn up anew.

Using this approach will allow you to manage the income of the owners of the company by:

- management of the nomenclature and volumes of work;

- systematic reduction of the cost of the work performed;

- development of the procedure and terms for the replacement of low-performance equipment and the introduction of new technologies;

- optimization of the value of quickly liquid assets, reserve fund and inventories;

- determination of acceptable conditions for attracting loans and additional equity capital;

- development of the most profitable investment and dividend policy of the enterprise;

- preparation of operational and long term plans production development;

- comparison and selection for the implementation of the most promising and profitable investment proposals and projects;

- evaluating the reliability and attracting new business partners, for example, manufacturers, of better quality raw materials or components.

The main income for trade organization is sales revenue, which is the sum of trade markups and trade discounts attributable to goods sold. Consequently, according to the sources of education, a distinction is made between income received through trade markups and income received through trade discounts.

The role and importance of gross income as economic indicator are as follows: gross income is a source of profit formation; at the expense of gross income, the costs of production and circulation are reimbursed; gross income serves as a source of replenishment of own working capital; various budgetary and non-budgetary funds are formed at the expense of gross income (a fee for the formation of local targeted budgetary housing investment funds, a fee for the republican fund for supporting producers of agricultural products, food and agrarian science, a tax for road users and a fee for financing expenses related to maintenance and repair housing stock); At the expense of gross income, enterprises pay excises and thus participate in the formation of the country's budget. The gross income of an enterprise is measured in absolute and relative terms. AT absolute values gross income is characterized by the amount expressed in monetary units, in relative terms - by the level. The level of gross income (U v. d) is calculated as the ratio of the amount of gross income to gross turnover, expressed as a percentage:

, (1)

where VD - the amount of gross income;

T - gross turnover.

In enterprises, it is recommended to calculate the gross income for products own production and purchased goods. The calculation of the level of gross income for the work of the enterprise is recommended to be carried out according to the formula:

, (2)

where A in. d - the ratio of the level of gross income on products of own production to the level of gross income on purchased goods,%;

D p.s. n is the share of work in the turnover (basic),%.

The level of gross income for purchased goods can be calculated as follows:

(3)

As you know, at the expense of gross income, enterprises pay targeted fees and payments. In this regard, it is necessary to determine and evaluate the gross income remaining at the disposal of the enterprise, or net gross income. Its value can be determined as follows:

FPV = VD - CS, (4)

where NPV is net gross income, million rubles;

CA - target fees and payments.

To find the level of net gross income, its sum should be divided by gross turnover and multiplied by 100:

At h.v. d = FPV: T x 100, (5)

One of the sources of gross income of enterprises is the trade markup. Its value should cover the value of the distribution costs of enterprises. Trade allowances are set as a percentage of the wholesale free selling price. The mechanism for the formation of trade allowances provides for their regulation executive bodies authorities.

It is interesting to know that in developed foreign countries more than 20 different discounts and surcharges are used. The most common of them are discounts on the number of works of the enterprise (services), which can reach 30% of the price; bonus discounts or discounts for turnover, which are provided to regular partners; dealer discounts provided by manufacturers to their permanent representatives or distributors; seasonal discounts; hidden discounts in the form of free services, staff training, providing free samples, etc.

Enterprises independently calculate the trade markup (but not higher than the maximum amount) based on costs, established taxes and non-tax payments and profits. When determining the size of the average trade markup, it is recommended to use the following formula:

T n \u003d IO + K + P + H + CO, (6)

where T n - the level of trade markup,%;

IO - the planned level of distribution costs, except for interest on the loan,%;

H - taxes and deductions as a percentage of turnover; SO - deductions for replenishment of own working capital in % of the turnover;

K - interest on credit in % of turnover;

R - profitability in % of turnover.

Another important element of the gross income of the enterprise is the margin on the work of the enterprise (services) and purchased goods. The amount of margins depends on the category of the enterprise, the place and time of sale of products and purchased goods. The markup on products is intended to cover the costs of production of the enterprise. It is set as a percentage of the retail price. Enterprises are divided into six categories according to the size of mark-ups: super-luxury, luxury, superior, first, second and third. The highest level of markups is at enterprises of the luxury category, the lowest - at enterprises of the third markup category. The estimated markup level can be determined based on the cost and the standard level of profitability:

U nat = RU and + RU p, (7)

where RU and - the estimated level of production and distribution costs (RU u \u003d I / C x 100);

RU p - estimated level of profitability;

I - actual costs for the period preceding the planned one;

C - the cost of raw materials in retail prices for the period preceding the planned one:

C \u003d T - H, (8)

where T is the turnover for the period preceding the planned one;

H - margin for the same period.

The estimated level of profitability is determined by the formula:

RU p \u003d P: C x 100, (9)

where P is profit.

Profitability indicators characterize the income and efficiency of the enterprise. They measure the profitability of the enterprise from various positions and are grouped according to the interests of the participants. economic process. Profitability indicators are important characteristics of the factor environment for the formation of enterprise income. Therefore, they are mandatory when conducting a comparative analysis and assessing the financial condition of the enterprise.

AT economic literature several concepts of profitability are given. So, one of its definitions is as follows: profitability (from German rentabel - profitable, profitable) is an indicator of the economic efficiency of production at enterprises, which comprehensively reflects the use of material, labor and monetary resources.

According to other authors, profitability is an indicator that is the ratio of profit to the amount of production costs, cash investments in the organization of commercial operations or the amount of the company's property used to organize its activities.

Either way, return is the ratio of income to the capital invested in generating that income. By linking profit to capital invested, profitability compares the rate of return of an enterprise against alternative uses of capital or the return received by the enterprise under similar risk conditions. Riskier investments require higher returns to be profitable. Since capital always makes a profit, in order to measure the level of return, the profit, as a reward for risk, is compared with the amount of capital that was needed to generate this profit. Profitability is an indicator that comprehensively characterizes the efficiency of the enterprise. With its help, it is possible to evaluate the effectiveness of enterprise management, since obtaining a high income and a sufficient level of profitability largely depends on the correctness and rationality of managerial decisions. Therefore, profitability can be considered as one of the criteria for the quality of management. By the value of the level of profitability, one can assess the long-term well-being of the enterprise, i.e. the ability of the enterprise to earn a sufficient return on investment. For long-term creditors of investors who invest in the company's own capital, this indicator is a more reliable indicator than indicators of financial stability and liquidity, which are determined on the basis of the ratio of individual balance sheet items. By establishing a relationship between the amount of profit and the amount of invested capital, the profitability indicator can be used in the process of profit forecasting. The forecasting process compares the expected return on investment with actual and expected investment. Estimated expected profit is based on the level of profitability for previous periods, taking into account projected changes. In addition, profitability is of great importance for decision-making in the field of investment, planning, budgeting, coordinating, evaluating and monitoring the activities of the enterprise and its results.

Thus, we can conclude that profitability indicators characterize the financial results and performance of the enterprise. They measure the profitability of the enterprise from various positions and are systematized in accordance with the interests of the participants in the economic process.

1.2 Studyfinancialincome

management income financial profitability

The distribution of income is understood as its direction for the formation of incomes of budgets of different levels, for financing production, social, environmental programs, repayment of loans and other purposes.

The principles of income distribution can be formulated as follows: the profit received by an enterprise as a result of production and economic activities is distributed between the state and the enterprise as an economic entity; profit for the state goes to the relevant budgets in the form of taxes and fees, the rates of which cannot be arbitrarily changed. The composition and rates of taxes, the procedure for their calculation and contributions to the budget are established by law; the amount of the firm's profit remaining at its disposal after paying taxes should not reduce its interest in increasing the volume of production and improving the results of production, economic and financial activities.

From the income remaining at the disposal of the enterprise in accordance with the legislation and constituent documents, the enterprise may create an accumulation fund, a consumption fund, a reserve fund and other special funds and reserves. The standards for deductions from profits to special purpose funds are established by the enterprise itself in agreement with the founder. Deductions from profits to special funds are made quarterly. For the amount of deductions made from profit, there is a redistribution of profit within the enterprise: the amount of retained earnings decreases and the funds and reserves formed from it increase.

This income is directed to capital investments and growth of fixed and working capital; to cover losses of previous years, to deductions to reserve capital, to social expenses; as well as the payment of dividends and income.

At the same time, the accumulation fund means funds aimed at the production development of the enterprise, technical re-equipment, reconstruction, expansion, development of production. new products, for the construction and renewal of fixed production assets, development new technology and technologies in operating organizations and other similar purposes provided for by the constituent documents of the enterprise (for the creation of new property of the enterprise).

Capital investments in production development are mainly financed at the expense of the accumulation funds. At the same time, the implementation of capital investments at the expense of one's own profit does not reduce the value of the accumulation fund. There's a transformation going on financial resources into property values. The accumulation fund decreases only when its funds are used to cover the losses of the reporting year, as well as as a result of writing off at the expense of accumulation funds expenses that are not included in the initial cost of fixed assets being put into operation.

Consumption funds are understood as funds allocated for the implementation of measures to social development(except for capital investments), material incentives for the enterprise team, purchase of travel tickets, vouchers to a sanatorium, one-time bonuses and other similar events and works that do not lead to the formation of new property of the enterprise.

To increase the efficiency of production, it is very important that the distribution of profits be optimal in the amount of deductions.

The distribution of net profit allows you to expand the activities of the organization at the expense of its own, cheaper sources of financing. This reduces the financial costs of the organization to attract additional sources.

1.3 Comprehensivecontrolfinancialincome

The scheme of distribution and use of the enterprise's income is shown below in Figure 1.

In modern economic conditions, the state does not establish any standards for the distribution of income, but through the procedure for granting tax incentives, it stimulates the direction of profits for capital investments of an industrial and non-productive nature, for charitable purposes, financing environmental protection measures, expenses for the maintenance of objects and institutions of the social sphere, etc.

Gross (balance sheet) income
Income distribution		Use of income
Tax payments to the state budget		Formation and replenishment of the reserve fund
Charitable donations		Dividend payment funds
Repayment of the target state loan		Penalties introduced into the budget
Profit remaining at the disposal of the enterprise		Special Purpose Funds
accumulation funds		Working Capital Fund
					consumption fund
					Material Incentive Fund		Social Development Fund

Figure 1-Scheme of distribution and use of income

The analysis of the gross income of the enterprise is carried out according to their amount and level. In the process of analysis, the degree of implementation of the plan and the dynamics of gross income are studied, and the influence of factors on its size is measured. The analysis is carried out by the enterprise and its structural divisions. As a result of the analysis, reserves for the growth of gross income are determined.

The total amount of the gross income of the enterprise is proportional to the change in volume retail trade and the level of realized trade markups. Their impact on gross income is measured by taking absolute differences. So, the deviation from the plan or in the dynamics of turnover is multiplied by the basic level of gross income (planned or actual for the previous period), divided by 100, and the deviation from the plan or from the data of the previous period in terms of the average level of realized trade allowances is multiplied by the actual turnover of the reporting period and divide by 100. Gross income is greatly influenced by changes in retail (selling) prices for goods. When prices rise, the amount of trade markups increases accordingly, and vice versa. To measure the impact of this factor on gross income, it is necessary to multiply the increase in the volume of trade due to an increase in retail prices for goods by the basic level of realized trade allowances (planned or actual for the previous period) and divide by 100.

At the same time, the gross income remaining at the disposal of the enterprise is determined and analyzed.

It is calculated by subtracting from the total amount of gross income the taxes and other obligatory payments levied on the account of realized trade allowances.

Consequently, the amount of gross income remaining at the disposal of the trading enterprise is directly dependent on the change in the total amount of realized trade allowances and inversely - on taxes and other obligatory payments levied at the expense of gross income. Their impact on the amount of gross income remaining at the disposal of the enterprise is determined by direct account.

An increase or decrease in turnover leads to a corresponding change in gross income. With an increase or decrease in the average level of realized trade allowances and margins, their amount also changes proportionally. The impact of these factors on gross income is measured by taking absolute differences.

So, the deviation from the plan or last year in terms of turnover is multiplied by the basic level of gross income, and the result is divided by 100, thus determining the effect of changes in turnover on gross income:

, (10)

where VD t is the change in gross income due to turnover;

T otch, T bases - turnover, respectively, of the reporting and base year;

For bases - the level of gross income of the base year.

To determine the impact of a change in the average level of gross income on the amount of trade markups and markups realized, the deviation from the plan or from last year's data on the average level of gross income should be multiplied by the actual turnover of the reporting year and divided by 100:

, (11)

Gross income is greatly influenced by the change in sales prices for the work provided and purchased goods. When selling prices increase, the amount of mark-ups and markups realized increases accordingly, and vice versa. To measure the impact of this factor on gross income, it is necessary to multiply the increase in the volume of trade due to price increases by the basic level of realized trade markups and markups and divide by 100.

The value of gross income is affected by changes in the volume of trade, the price factor, changes in the average level of gross income remaining at the disposal of the enterprise. These factors are calculated using the same method. The amount of net gross income, in addition to the factors listed above, is influenced by taxes and other mandatory payments levied at the expense of gross income.

The average level of gross income depends on the change in the composition of the turnover (share in the turnover of products of own production and purchased goods) and the levels of gross income from the sale of own products and purchased goods. The influence of these factors on the level of gross income can be measured by the method of percentage numbers using the method of chain substitutions.

The analysis of the total volume of gross income and gross income remaining at the disposal of the enterprise is carried out by months and quarters.

The purpose of a scientifically based forecast of gross income is to determine its possible volume under given (forecast) restrictions based on the target priorities chosen by the catering enterprise for its activities. Gross income planning is an important stage business case forecast calculations of profit, and, consequently, calculations of the financial plan.

The initial prerequisites for developing a gross income forecast are:

- economic methods state regulation activities of enterprises (tax and price policy);

- target strategy of the enterprise (increase in market share, profit maximization, etc.);

- economic potential of the enterprise ( labor resources, material and technical base, provision with raw materials and goods, etc.);

- the need for profit for the development of the enterprise;

- the cost intensity of the realized groups of raw materials and goods, the cost intensity of the enterprise;

- a plan for the turnover of the enterprise, the structure of consumable raw materials and goods, etc.

The following methods are used to forecast gross income:

- method of direct calculation;

- settlement and analytical;

- economic and statistical;

- economic and mathematical;

- based on the projected profit.

Method of direct calculation. At the first stage, the level of trade markups is predicted separately (or determined at the level of state-regulated markups), then the markup on own-produced products and purchased goods is calculated taking into account the cost and rate of return, or the markup taking into account the limit values ​​established by law.

The simplest to use is the calculation-analytical method of forecasting. Its essence lies in the fact that on the basis of reporting data for the past period and a study of the dynamics of the level of gross income for the two previous years, the expected level of gross income for this year. This indicator is taken as the base value for predicting the amount of gross income. The expected level for the current year is determined by multiplying the average ratio for the two previous periods of the annual level of gross income to its level for the period under review by the level of gross income of the current period.

The calculation-analytical method has disadvantages, since it does not take into account changes in the structure of consumed raw materials and goods. However, it can be used to calculate one of the options for projected gross income.

Among the economic and statistical methods, the moving average method is most widely used for forecasting. The essence of this method is to equalize the level of gross income (K) using the moving average method of a dynamic series (4-5 years) and spread the identified trend in the development of gross income for the future.

The average annual increase in the level of gross income is found by the formula:

, (12)

The predicted level of gross income is determined by the formula

K pr \u003d K n + 2 x, (13)

The calculation of gross income using economic and mathematical methods involves the choice of a mathematical model and its solution using a PC. The choice of the model is preceded by the construction of a graph that reflects the dynamics of gross income.

When planning gross income, you can use, for example, the method of extremes. In this case, an equation of the form y \u003d at + b is solved.

The equation is solved using the following system:

Forecasting gross income, taking into account the target rate of return, is carried out as follows. Projected gross income (excluding targeted fees and charges) is determined by the formula:

VD 1pr \u003d I pr + P pr, (15)

where And pr - the projected costs of production and circulation;

P pr - the projected total profit. Then we determine the gross income for purchased goods:

VD 2 \u003d VD 1 x UV P. t. t.: 100, (16)

where HC ptt is the share of purchased goods in the turnover,%.

The planned gross income on purchased goods, taking into account targeted deductions and payments, is determined as follows:

ID 2 = ID 2: (100 - 30) 100, (17)

The planned value of gross income, taking into account all deductions, will be equal to:

VD pl \u003d VD 2 + (VD 3 - VD 2), (18)

Forecasted calculations of gross income made using various methods are considered reliable when, on the one hand, they satisfy the requirement to ensure the break-even operation of the enterprise, on the other hand, to obtain the necessary net profit for the development of the enterprise.

To make sure that the predicted value of gross income is optimal, it is advisable to calculate a number of indicators: the critical value of gross income (profitability threshold), financial safety margin.

The critical value of gross income shows at what amount of gross income the profit of the enterprise will be equal to zero. The critical value of gross income is determined by the formula:

VD crit = And post: , (19)

where And post, And lane - respectively, fixed and variable costs;

VD - the predicted or actual value of gross income.

The margin of financial safety for the enterprise can be determined as follows:

, (20)

Having a dynamic series of trade turnover, it is necessary to identify the main trends in trade turnover over a sufficiently long period and determine how trade turnover can develop in the future, i.e. calculate the forecast of trade volumes at the current growth rates. This calculation is called extrapolation and is used in forecasting turnover.

Before making extrapolation calculations, it is necessary to most accurately determine the general trend in the development of trade turnover mathematically through the equation (direct) - if the trade turnover grows evenly or a curve like a second-order parabola, if the trade turnover grows with some acceleration.

The equation of the curve is expressed by the formula:

, (21)

where a 0 and 1 are the parameters of the equation; t - serial numbers of periods, points in time, years; - equalized volume of trade for period t.

To find the parameters of the straight line equation (a 0, a 1), the system of equations is solved:

,

(22)

where n is the number of years;

y is the actual volume of trade.

The system of equations can be simplified if we start counting from the middle of the series. The average moment (year) is assigned a zero number, and the rest from 1 to n, and the numbering to the base year is indicated with a minus sign, and after - with a plus sign. If t = 0, then the system will take the form:

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In conclusion, the question should be repeated that the analysis of the gross income of the enterprise is carried out according to their amount and level. In the process of analysis, the degree of implementation of the plan and the dynamics of gross income are studied, and the influence of factors on its size is measured. The analysis is carried out by the enterprise and its structural divisions. As a result of the analysis, reserves for the growth of gross income are determined.

Demand forecasting is a step-by-step process of developing scientifically based assumptions about the prospects for the development of demand, based on the integrated use of methods and an information support system.

Thus, the achievement of high performance results of the enterprise involves the management of the process of formation, distribution and use of income. Management includes analysis of income, its planning and constant search for its increase. Income as an economic category finds its practical application in a specific indicator of the enterprise. The indicator of income is calculated in absolute and relative sizes. Indicators of income dynamics largely depend on the activities of construction and installation organizations. The profitability of trade also changes under the influence of economic conditions that do not depend on the work of organizations. These include changes in the amount of trade allowances and discounts, the order and size of their formation, the amount of reimbursement of certain expenses, etc.

2 . Analysisandgradelevelmanagementfinancialincome

2.1 CharacteristicenterprisesOOOTradehouse"Planettaste"

The interests of the international network of restaurants of Italian cuisine LLC Trading House "Planet of Taste" are represented in Russia by the group "Brothers and Company".

In Moscow, the Sbarro brand, known throughout the world for almost half a century, appeared in 1997, immediately gaining many fans,

who appreciated Italian cuisine, reasonable prices and level of service.

In Ulyanovsk, the brand "Sbarro" under the name LLC Trading House "Planet of Taste" appeared in 2005.

The menu of LLC Trading House "Planet of Taste" owes its popularity to the menu, in which today there are more than 500 items of pasta and snacks, salads and desserts, hot first and second courses, drinks, the menu of restaurants of LLC Trading House "Planet of Taste" is brighter and richer. any palette of flavors and their shades.

All restaurant dishes are prepared according to a unique Italian family recipe from fresh and high-quality products, often in full view of visitors.

LLC Trading House "Planet of Taste" is proud of its deep Italian roots and magnificent traditions, which are carefully preserved by more than one generation of talented professionals.

Today LLC Trading House "Planet of Taste" is the world's largest chain of Italian fast food restaurants, the total sales of which exceed 600 million dollars a year.

Restaurants LLC Trading House "Planet of Taste" can be found everywhere, shopping and business centers, detached buildings, universities. The headquarters is located in Melville, New York.

More than 35,000 employees work at all points of the company LLC Trading House "Planet of Taste" is one of the largest employers worldwide. More than 700 restaurants of OOO Trading House "Planet of Taste" are franchised. Well-known brand and common standards of doing business are an example of an excellent economic model, stable and beneficial for entrepreneurs and for the state.

The company considers only experienced representatives as potential franchisees restaurant business who must demonstrate excellent knowledge of the specifics of the restaurant industry has experience in commercial leasing or real estate transactions. It is imperative that the candidates themselves were interested in the development of a chain of restaurants and strived to continue family traditions. LLC Trading House "Planet of Taste" complies with high quality dishes and service.

Society is legal entity; owns separate property, can conclude contracts on its own behalf, acquire property and various non-property rights, bear obligations, be a plaintiff and defendant in court. Has a round seal with its trademark(symbols), settlement and other accounts in rubles and foreign currency in banking institutions. The company has the right to have stamps and letterheads with its name, its own emblem, as well as registered in in due course trademark and other means of individualization. founding document Society is its Charter.

The organizational and legal form of the enterprise is: Limited Liability Company LLC Trading House "Planet of Taste". His legal address: Russian Federation, city of Ulyanovsk. The authorized capital of the company is 8350 rubles. There is no foreign capital in the authorized capital of this enterprise.

LLC Trading House "Planet of Taste" has a linear-functional management structure. This governance structure retains the advantage linear structure in the form of the principle of unity of command, and the advantage of a functional structure in the form of management specialization (Appendix A).

It is the principle of building management process by functional subsystems of the organization (marketing, production, research and development, finance, personnel, etc.). For each of them, a hierarchy of services is formed, penetrating the entire organization from top to bottom. Linear powers are powers that are transferred directly from a superior to a subordinate and on to other subordinates.

The management of the enterprise is carried out by the general director, who makes key decisions on all issues related to the economic activity of the enterprise.

The enterprise takes into account the results of its activities, maintains accounting and statistical reporting in the manner prescribed by the current legislation of the Russian Federation. Subordinate to the general director are the master of the production site, the chief accountant, and the accountant. Enterprise structure and staffing approved by the company. The average number of employees today is 96 people.

LLC Trading House "Planet of Taste" independently implements, in accordance with applicable law, the procedure for receiving and working hours, forms and systems of remuneration, establishes the limits of competence and responsibility of officials, the amount of remuneration.

Many years of experience in the use of linear - functional management structures have shown that they are most effective where the management apparatus performs routine, frequently recurring and rarely changing tasks and functions. With such an organization of production management, an enterprise can function successfully only when changes in all structural divisions occur evenly. But since in real conditions this is not the case, there is an inadequacy of the response of the control system to the requirements of the external environment.

In Ulyanovsk LLC Trading House "Planet of Taste" under the brand name "Sbarro" was established in 2005 with the aim of:

- receiving income;

- the most complete and high-quality satisfaction of the needs of Russian and foreign citizens, enterprises and organizations in products, works and services produced by the Company and the implementation on this basis of the social and economic interests of members of the labor collective;

- creation of competitive goods, works and services.

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The purpose of any commercial enterprise is to make a profit. The basis of profit is the difference between income and expenses, i.e. part of the proceeds minus costs: material, cash, labor, production and sales costs. Therefore, an important task of each enterprise is to obtain the greatest income at the lowest cost, which is achieved by saving in spending money and increasing the efficiency of their use.

In order for an enterprise to function and develop effectively, it first of all needs the stability of cash receipts sufficient to pay off suppliers, creditors, its employees, local authorities, and the state. After settlements and fulfillment of obligations, profit is also needed. At the same time, the results of entrepreneurial activity are largely determined by the choice of the composition and structure of the costs incurred. Here, not only the total amount of costs is important, but also the relationship between fixed and variable costs that determine the rate of capital turnover.

Income and expenses have long been the subject of study by many economists. Great contribution to the development of theoretical and practical aspects profits were made by Kovalev V.V., Blank I.A., Yatsyuk N.A., Chernov V.I., Shamkhalov F.R. and others. However, these two economic categories remain one of the most difficult to study.

The management of income and expenses is connected and based on accounting and management accounting in the enterprise. Accounting, that is, a system of interrelated indicators that reflect the activities of the organization in value (monetary) terms, exists, of course, not for itself and not for tax office. Its final expression should be the process of extracting information useful to management through analysis and synthesis. Further, this information will be the basis for management accounting, which provides further planning, control and management of the organization's activities. The object of management accounting is the costs (current and capital) of the enterprise and its individual structural divisions, responsibility centers; the results of economic activity, both of the entire enterprise and of individual responsibility centers; internal pricing, budgeting and internal reporting. To make optimal and rational management decisions, it is necessary to know the composition of the enterprise's costs and understand information about production costs and income.

Both theory and practice convince us that it is impossible to achieve success in the market without effective and targeted management of the company's income and expenses. The biggest mistake of many Russian entrepreneurs lies in their underestimation of accounting and management of income and expense flows in the enterprise.

Particularly relevant is the process of managing income and expenses in the context of the developing financial and economic crisis in Russia.

In today's conditions of intense competition, managing the organization's income and expenses, managing the process of obtaining them and the financial result is the most important task for any organization. After all, having studied the sources of income, the structure of expenses, it is possible to develop a scientific approach to solving many problems, for example, achieving final results at the lowest cost.

In view of the foregoing, we can note the relevance and importance of considering the chosen topic of the work.

The purpose of the thesis is to study the process of managing the income and expenses of an enterprise.

The objectives of the study are:

Consider the essence and concept of income and expenses of the organization, their classification and the order of reflection in accounting;

Highlight the tools, principles and methods of managing the organization's income and expenses, emphasizing the role of budgeting as the basis for managing income and expenses;

To analyze the management of income and expenses on the example of an enterprise.

The subject of the study is the income and expenses of the enterprise.

The object of the study is the limited liability company "Intellect-Resource".

The work used general research methods - a systematic approach, comparative, economic analysis, statistical groupings, as well as sample statistical surveys.

The thesis consists of an introduction, three chapters, a conclusion, a list of references and applications.

The informational basis for writing a paper is legislative and regulations on issues of formation of prime cost and financial results, taxation of profits and incomes of enterprises; works of domestic and foreign economists, materials of periodicals on the topic of this work; materials and reporting of the enterprise under study.

First of all, it is necessary to evaluate the results of the asset and liability sections of the balance sheet. As you know, the assets of the balance sheet in generalized monetary terms show the state and placement of the organization's funds, while the liabilities show the sources of education or the intended purpose of these funds.

Analyzing the data of the analytical balance sheet items, it is necessary to determine what changes have occurred in the composition of funds and sources, the main groups of these funds, and also to get answers to the following questions:

in what direction and to what extent individual balance sheet items have changed, what assessment these changes deserve;

whether a more in-depth analysis is needed and for what period;

what are the bottlenecks in the activities of the enterprise, in its provision financial resources, in their use.

Having established the final result of changes in the analytical balance, it is necessary to determine which sections and articles have undergone the greatest changes. Thus, the decrease in the foreign exchange balance is assessed negatively. The growth of current assets from a financial point of view indicates an increase in the mobility of property. The growth rates of accounts payable and receivable should be in balance. In addition, the growth rate of accounts payable should be lower than the growth rate of accounts receivable. You should also pay attention to the presence of "sick" balance sheet items (the presence of losses).

The indicator "Availability of own working capital" is calculated and is determined by the difference in the results of the first sections of the liability and asset of the analytical balance sheet, plus long-term liabilities. According to this indicator, one can judge the amount of working capital available in the long-term disposal of the enterprise, in contrast to short-term obligations that can be claimed from the enterprise at any time.

The system of criteria for assessing the satisfaction of the balance sheet structure of an economic entity is defined by Federal Law No. 6-FZ of January 8, 1998 “On Insolvency (Bankruptcy)”. According to this Law, the analysis and assessment of the balance sheet structure of enterprises is carried out on the basis of the following coefficients: current liquidity, provision with own funds, restoration (loss) of solvency.

Of undoubted interest is the coefficient of flexibility of own working capital, which is calculated as the ratio of own working capital to the amount of own capital and long-term liabilities. The higher the value of this ratio, the higher the possibility of financial maneuver for the enterprise. The financial condition of economic entities is analyzed according to the data financial statements with the calculation of a number of coefficients. Thus, the analysis of solvency is carried out according to the data of analytical tables that form the financial ratios of liquidity and financial stability.

Liquidity determines the ability or inability of the company to repay its short-term obligations. The solvency of an enterprise is broader than the concept of liquidity and along with it includes the concept of financial stability. An enterprise can have a liquid balance sheet structure and at the same time be financially unstable. In practice, such examples are quite common, so the solvency of the enterprise must be determined based on the values ​​of the coefficients of both the liquidity of the balance sheet and financial stability. With the help of liquidity ratios, the company's ability to pay its short-term obligations is determined.

As a rule, the most common indicator of liquidity is defined as the ratio of the company's mobile (working) capital to short-term liabilities or current assets to current liabilities. However, not all components of working capital have the same liquidity, i.e. possibility of converting into money. Cash has the most liquidity. Since they do not need to turn into themselves, they are said to have absolute liquidity. At the same time, for example, the costs of work in progress have incomparably less liquidity, since in order to convert them into cash, a certain period must pass in the form of a technological cycle of production, its sale and the receipt of funds on the accounts of the enterprise.

Each part of the enterprise's working capital, having its own liquidity, in relation to the amount of short-term liabilities, shows what proportion of the enterprise's short-term liabilities this part will "cover" (repay) if it is converted into money. Such ratios are called liquidity ratios.

There are the following liquidity ratios (Appendix 2):

overall coverage ratio;

current liquidity;

absolute liquidity;

urgent liquidity;

liquidity of funds in circulation;

liquidity on mobilization

The stock of sources of own capital is a stock of financial stability of the enterprise, provided that its own capital exceeds borrowed capital. The financial stability of an economic entity is assessed by the ratio of own and borrowed capital.
Financial stability ratios are also called capital structure indicators or coverage indicators. These include (Appendix 3) - the level of equity;

the ratio of borrowed and equity capital;

providing non-current assets with own capital;

the ratio of working and non-working capital;

level of net working capital;

level of invested capital;

the level of functioning capital;

indicators that determine the probability of bankruptcy.

The assessment of the possibility of restoring (loss) of solvency is carried out on the basis of an indicator characterizing the presence of a real opportunity for an enterprise to restore (or lose) its solvency within a certain period. This is the so-called solvency recovery (loss) ratio (KZ), which is defined as the ratio of the estimated current liquidity ratio to its set value:

KZ in \u003d (K1 f +6 / T x (K1 f -K1 n)) / K1 norms, where

K1 f - the actual value of the current liquidity ratio K1 at the end of the reporting period (OP);

K1 n - the value of the current liquidity ratio at the beginning of the OP;

K1 norms - the standard value of the current liquidity ratio (K1norm = 2);

6 – solvency recovery period, months;

T is the reporting period, months.

The value of KZV, exceeding 1, indicates the real possibility of the enterprise to restore its solvency; a value less than 1 means that the enterprise has no real opportunity to restore solvency in the near future.

The coefficient of loss of solvency is determined similarly to the coefficient of restoration of solvency, with the only difference that the period of loss of solvency is 3 months. The value of KZ, exceeding 1, indicates the real possibility of the enterprise not to lose its solvency; a value less than 1 means that in the near future there is a real danger of losing solvency.

The analysis of business activity indicators of the enterprise allows to reveal how effectively the enterprise uses its funds. The indicators characterizing business activity include turnover and profitability ratios.

Turnover ratios are of great importance for assessing the financial condition of the enterprise, since the rate of capital turnover (the rate of its conversion into cash) has a direct impact on the solvency of the enterprise. In addition, an increase in the rate of capital turnover reflects an increase in the technical capacity of the enterprise.

The profitability of an enterprise is determined by the amount of profit it receives. To analyze the profitability, two groups of indicators are calculated: return on capital and profitability of operations.
Return on equity reflects how effectively the company uses its capital to generate profit.
Profitability indicators are calculated based on the data of the Profit and Loss Statement and allow assessing the profitability of all areas of the enterprise.

So, for an objective assessment of the financial position of an enterprise, it is necessary to move from individual accounting data to certain value ratios of the main factors - financial indicators or ratios. The calculation and interpretation of their values ​​is the function of an accountant-analyst who is able to navigate the economy of an enterprise, identify its “sore spots” based on financial accounting data, and develop adequate measures for ordering intervention.

Various aspects of the production, marketing, supply and financial activities of an economic entity receive a complete monetary value in the system of indicators of financial results. They are summarized in Form No. 2 "Profit and Loss Statement".

The final financial result of the activity of an economic entity (balance sheet profit or loss) is an algebraic sum of the result (profit or loss) from the sale of marketable products (works, services), the result (profit or loss) from financial activities, income and expenses from other non-operating transactions:

P b = ± P r ± P f ± P vn, where

P b - balance sheet profit or loss (profit or loss of OP),

P - the result from the sale of marketable products (works, services),

P - the result of financial activities,

P vn - the result of other non-operating transactions.

Sales revenue indicates completion production cycle economic entity, the return of funds advanced for production of the economic entity in cash and the beginning of a new round in the circulation of funds. After subtracting from the proceeds from the sale of products the costs of producing the products sold, the net result (profit or loss) from the sale is obtained.

Indicators of financial results characterize the absolute efficiency of the management of the enterprise. Along with the absolute assessment, the relative efficiency of management is also determined. The ratio of balance sheet profit to the average value of the property of the enterprise, capital (fixed and working capital) gives the overall profitability. Profitability of sales is defined as the ratio of profit from the sale of products to the proceeds from the sale of products. Many other profitability indicators are also calculated.

Profit is the most important indicator of the efficiency of the enterprise. Profit analysis should cover both the factors of its formation and distribution. The following areas of research are important:

the dynamics of profit indicators, the validity of the actual data on education and distribution of profits;

identification and measurement of the influence of various factors on profit;

assessment of possible reserves for further profit growth based on optimization of production volumes and costs, etc.

Recently, the method of profit analysis, which is based on the division of production costs into fixed and variable, as well as marginal analysis, has attracted great interest. This technique is widely used in countries with developed market economies, and is called the "direct costing" system. With its help, it is possible to study the dependence of profit on a small circle of the most important factors and, on this basis, manage the process of forming its value. Unlike the profit analysis methodology used by Russian enterprises, the direct costing system makes it possible to more fully take into account the influence of individual factors.

This system is based on the idea of ​​the unconditionality and inevitability of the overhead costs incurred in the planning period, which determines the relationship to them as fixed conditionally. fixed costs period. Consequently, the distribution of indirect costs for the production of products is not carried out, and indirect costs are periodically written off to the financial result. The calculation of the partial cost of production and the analysis of direct costs makes it possible to obtain additional tools for making managerial decisions in the field of break-even production and pricing.

When analyzing profits by domestic enterprises, the following model is mainly used:

P \u003d V (C - C),

where P is the amount of profit,

V - quantity (mass) of products sold,

C - the selling price of a unit of production,

C is the unit cost of production.

With this formulation of the problem, it is assumed that all these factors (P, V, C and C) change independently of each other. Profit is directly proportional to the volume of sales, if profitable products are sold. If the product is unprofitable, then the profit is inversely proportional to the volume of sales. However, the relationship between the volume of production (sales) of products and its cost is not taken into account here. With an increase in the volume of production (sales), the cost of a unit of production decreases, since in this case only the amount of variable costs (raw materials, materials, piecework wages of workers, etc.) usually increases, and the amount of fixed costs (rental of premises, depreciation, managerial salary personnel, etc.), as a rule, remains unchanged. With a decline in production, the cost of products increases, since there are more fixed costs per unit of production.

The concept of financial control should include the following blocks:

the role and importance of financial control;

models and methods of financial control, economics and statistics;

interests of various parties in financial control;

regulation of financial control;

the relationship of financial control with other disciplines.

Assessment of the reliability of reporting is one of the main tasks of financial control. A systematic approach to the development of the concept of financial control involves a preliminary consideration of more common system with which it is directly connected and interacts financial control. Such systems are described in sufficient detail in relation to the audit. In particular, the information link included in them, which provides the information necessary for making various management decisions, consists of five blocks: primary accounting, accounting, reliability assessment (RA), analysis and decision support.

With regard to financial control, such systems are characterized by a similar structure and functioning, but the OA block here covers not only audit, but also municipal, internal and public financial control.

Block OD reflects the main field of activity of financial control, although the latter to some extent covers the second block (control functions of accounting); to some extent, control functions take place in other types of accounting. How the OA function of various types of reporting should be implemented in different organizations is one of the main problems of financial control. For private sector enterprises, it is natural to implement the OD block (assessment of the reliability of management reporting) through internal control, or rather, through internal audit.

The division of control into internal and external is carried out in relation to the audited organization and usually does not cause difficulties. For example, control by the management of a holding is external to a subsidiary, but internal when the holding is audited by an independent audit company. External and internal financial control complement each other, while at the same time differing significantly, and the activities of external controllers are in many respects similar to the activities of internal ones, since they are identical as background information, as well as methods for its verification and analysis. The higher the quality of internal control, the lower the cost of external control.

The ODBO block (assessment of the reliability of financial statements) is usually implemented through internal control and external audit (the latter may be absent if the audit is not mandatory). The ONE block (assessment of the reliability of tax reporting) is related to internal control, external audit and control by the tax authorities, however, if the first two types of control may often not exist, then the third in relation to tax reporting is always present.

After assessing the reliability, management, accounting or tax reporting is generally analyzed and then used to support decision-making (for example, by working out several possible scenarios for the development of the economic system). Of course, in many cases (first of all, this applies to small businesses), blocks of ML, analysis and decision support may be absent (if a private enterprise is not subject to mandatory audit, then decisions are usually made on the basis of accounting reports that have not been audited its credibility). Nevertheless, the main related services for financial control specialists are concentrated in the blocks of analysis and decision support. Positions are strong in the analysis of reporting internal audit, audit organizations, GFK bodies and tax authorities. Positions consulting firms, system integrators (the so-called IT companies) may be stronger in methodological terms, but, as a rule, weaker in terms of information.

For financial control, as an infrastructural sector of the economy, there is also the problem of building a system of indicators characterizing its economic condition, collecting the initial data necessary for their calculation and analyzing the results of calculating these indicators. The creation of the economics of financial control should begin with the development of a system of indicators that can, firstly, quite fully characterize the state of the sector and the dynamics of its development, secondly, facilitate the solution of specific topical tasks, and, thirdly, provide more or less simple and reliable such indicators. Therefore, it is clear that such indicators should include the average annual number of employees, annual revenue and similar indicators of financial control (internal control and GFC, unlike audit, do not operate with the concept of "revenue"), the volume of services (direct and related), costs , availability and qualification of specialists, performance indicators, etc.

Financial control is closely connected with other sciences and disciplines, first of all, of course, with accounting. Technological proximity to accounting is due to the fact that financial control checks the accuracy of accounting statements (or explicitly related to them - tax).

2.2. Basic principles of income and expense management

The following important principles of income management can be distinguished:

1. The principle of completeness. To manage an enterprise, all income and expenses must be taken into account.

2. The principle of reliability. All income and expenses must be documented.

3. The principle of self-sufficiency. The company's income must exceed its expenses.

4. The principle of interest in the results of activities. The management of the enterprise should be interested and aimed at making a profit.

5. The principle of timeliness. Income and expenses should be recorded both as they accrue (to compare income and expenses) and as they are actually incurred (to compare cash flows).

6. The principle of comparability. Income and expenses should be accounted for, analyzed and controlled in a single monetary assessment.

7. The principle of ensuring the financial stability of a commercial organization involves, among other things, the use of various mechanisms for protecting against entrepreneurial risks (insurance, hedging, creation of financial reserves).

Each manager from time to time compares the performance of his own enterprise with the performance of competing companies. One of the criteria for such an assessment is the profitability of the business - the ratio of profits and costs. But is it possible to consider these indicators separately, because, as is known from theory, profit directly depends on costs? And if the goal is to achieve a certain amount of income, then at first glance it does not matter at what cost this task will be completed.

Sometimes an enterprise deliberately reduces profits, for example, at the first stage of market development, or when introducing new types of products, or to maintain sales volumes during a seasonal downturn, etc.

In this case, the indicators of profit and costs depend on the strategy of the enterprise (to occupy a certain market share) or the tactics of achieving specific goals (to introduce the consumer to the company's products, to increase (support) sales through the use of a discount policy).

Reducing the marginal profit (within the allowable values ​​obtained by calculation), the company must have a good idea of ​​the effectiveness of its work, know the real size of production costs. Only by determining the lower limit of a potential decrease in profits, the company will be able to control the risks associated with such a decrease, which can have a detrimental effect on the solvency and financial stability of the enterprise.

From this point of view, the cost indicator becomes more important than profit, sales volume, etc. Indeed, the company incurs costs from the moment of registration until complete liquidation. At the same time, the source of financing costs can be different (contribution of owners, borrowed funds, revenue, earned profit), but its absence stops the activity of the enterprise and leads to bankruptcy.

2.3. Revenue Management Methods

Revenue management techniques (also known as profit management or real-time pricing) are an optimization model based on demand forecasting for market micro-segments.

Revenue management is an economic technique aimed at determining the best pricing policy to optimize the income of the enterprise based on determining the behavior of demand. Enterprises that primarily use this method have the following in common:

"perishable inventory" (that is, services or products whose value is zeroed after the date of production; an example would be all unoccupied seats on an airplane or vacant hotel rooms that have a net worth of zero; this is called a zero turnover of funds);

fluctuating demand and fixed production capacity (demand fluctuates, sometimes above, sometimes below available capacity; capacity itself is limited);

sales by advance reservation (sale of inventory or production capacity some time before the present date of production of services);

a complex pricing structure (since demand and price change flexibly in accordance with various factors, differentiated pricing is practiced: when the price decreases, additional profit is generated by attracting a customer segment that is most sensitive to price changes; setting certain limits on prices and sales quotas in terms of segment/price will help limit the decline in the share of customers whose sensitivity to price changes is the least),

very low variable costs per unit of products or services produced (depending on the specific sector, this indicator ranges from 0 to 20% of all costs).

The revenue management approach maximizes two sources of revenue: volume and price per unit of services produced. Price optimization is the basis of the revenue management method - to change prices depending on demand.

The effective price is the price that meets both the interests of the seller and the interests of the buyer. When it comes to an enterprise already operating on the market, it does not have the task of calculating the price, its management rather solves the issues of optimizing the pricing policy and increasing income. But every new firm inevitably asks the question of what price to set. Few calculation methods are known. Analog methods include low and high price methods.

The low price method assumes that the company monitors the pricing policy of competitors and relies on it when choosing its strategy for entering the market. At the same time, it sets prices lower than those of competitors. This method operates in conditions of elastic demand for goods or services. Markets with elastic demand differ in that even a small change in price causes a significant change in demand. If demand is elastic, then by lowering the price, the firm will be able to receive additional income from an increase in turnover. If demand is inelastic, the reverse process is observed: a decrease in price leads to a decrease in total income.

The high price method is the opposite of the previous one, it consists in setting higher prices than the main competitors. At the same time, the company that decided to do this invariably emphasizes its exclusive advantages in its advertising policy. And since quality in the mind of the consumer is strongly associated with price, this tactic has a chance of success. At the same time, this policy is limited in application, as the consumer does not always believe that high prices are justified. Comparing the inflated prices with the offers of other firms of the same class, the client is likely to prefer not to overpay.

The method of managing income by setting high or low prices can be called spontaneous. It can hardly be qualified as effective: it does not allow you to get the maximum income, as it operates within a limited framework. Nevertheless, this method is the most common: it is used by absolutely all market participants.

Method tariff plans, compared to the high low price method, is a more advanced revenue management mechanism. We can say that the ability to offer the same product to different customer groups at different prices is the main principle of the method. If a company uses several tariff plans covering a large number of client categories in parallel, this gives it the opportunity to make more sales at different prices, and, accordingly, receive a greater total income. Each tariff plan implies not only its own conditions of use, but also a clear purpose for a specific client group. The development of a tariff plan is preceded by the process of segmenting the client base - this technique is used by most market participants.

In addition to these techniques, income management methods also include group quotas and group optimization.

In financial terms, the application of the income management method has the following result: under constant environmental conditions, the systematic use of the income management method can increase turnover by an average of 7%, which can cause a very significant increase in income.

2.4. Cost Management Methods

Cost management combined with price and volume control achieves a greater effect than price and volume management with simple cost control. And in conditions of limited demand or a highly competitive market, the issue of cost management becomes vital.

Almost all business leaders use some kind of "special" cost management system (CMS), which gives some result. But few people can clearly say what elements this system consists of, how it works, and most importantly, how it is related to the indicators of profit and profitability of a particular company. Most often, under the KMS at the enterprise they mean the control of all costs and their maximum limitation.

It is difficult to manage specific costs directly, since it is difficult to calculate all the consequences of changes (especially when it comes to costs). large organization) is often difficult. This process is much more efficient when the object of management is a complex system that takes into account all the relationships determined by the specifics of the enterprise. The rules for the functioning of the KMS and the composition of its elements depend on the correct formulation of the goal, which is determined through the understanding of cost management as a separate business function.

The enterprise is faced with the problems of linking the costs incurred to a specific product (service); hidden (implicit) costs; transferring investment costs to products, etc. These issues are resolved by developing principles for calculating the cost of production and building a well-thought-out internal control system.

The second stage of the cost management process is associated with determining the structure and amount of costs, taking into account limited financial opportunities. An effective solution is most often the use of a scientific organization of work and reasonable approaches to rationing (developed using cost analysis techniques).

The third step in cost management is to determine who is responsible for the costs. The solution to this problem lies in the control of key points of the business process of production. A competent description of cost centers (cost centers) and the appointment of authorized persons with sufficient knowledge will allow, eliminating the factor of “redistribution” of responsibility, to correctly evaluate the work of individual employees and entire departments.

The traditional control system is based on target indicators in terms of costs: when the set values ​​are reached, the employee (department) is encouraged, and if they deviate, they are fined. This leads to the fact that instead of producing the required amount of products at the optimal level of costs and flexible response to market needs, divisions strive to meet the established financial limits at any cost.

A serious study of the issue of personnel participation in the distribution of the result obtained from cost optimization is extremely rare. Therefore, having introduced such a KMS, the manager after some time is faced with the fact that without his personal participation not a single issue is resolved, and the enterprise is in a fever, despite the tight budgetary framework and the implementation of the cost plan.

So, the main goal of building a KMS is not limited to limiting and controlling costs - it is to optimize costs in order to obtain a given result for an enterprise.

This task determines the main blocks of the system:

formalization of the strategy and goals of the enterprise;

description of the organizational and functional structure;

cost classifier based on formalized principles;

regulatory documentation (analysis of consumer qualities, cost and target audience), business process standards, etc.;

methods for calculating the cost of production;

principles of scientific rationing of costs;

accounting and analysis of spending;

motivation (system of rewards and punishments);

work regulations, cost optimization action plans linked to other business functions of the enterprise.

It is possible to link these elements into a single whole by defining the principles of their interaction and writing the regulations for the functioning of the CMS.

Thus, the initial task of controlling and limiting costs turned out to be the tip of the iceberg, hiding a layer of problems associated with increasing the efficiency of an enterprise through cost management.

The successful solution of the problem depends on whether the management of the enterprise is aware of the need to move from “control and cut” to the introduction of a scientific method of justifying the required level of costs.

The quality of performance of the main business functions determines the position of the company in the market and its financial stability. Each business function generates a certain amount of product or non-product related costs. As a result of the implementation of production activities, the product acquires a certain value (value added) for the consumer (market) in the present or future. Any KMS is based on the description and analysis of the qualities of the product. This description must take into account life cycle product, the need for its replacement and modernization. Therefore, it is necessary to consider not only existing consumer qualities, but also those that may be in demand in the future. All properties of the product must be evaluated in terms of the costs required for its release. The description compiled in this way is the basis for the application of the most modern management techniques.

Having determined the consumer qualities of the product, you can proceed to the description and analysis of business processes directly related to the production cycle.

The main functions of the enterprise form a chain, starting with the development and ending with the after-sales service of the product. To describe it, the term "value chain" is introduced. As a rule, it includes the following processes: research and development; product and technology development; production; marketing; sales; after-sales service. The construction of the KMS should take this value chain into account. At the same time, all expenses of the enterprise on the cost center are considered in five aspects:

consumer expectations (target audience);

economic opportunities of the enterprise (quality, labor productivity, transaction costs, the amount of losses);

development needs (product life cycle, development plan, own opportunities for creation and improvement);

the composition of the value chain for the product in terms of macroeconomics and the place of the enterprise in the supply chain;

process management needs and overhead (forced) costs.

Consideration of costs should be carried out in an elemental breakdown: in this way it is easier to develop an action plan to optimize costs. The detailing of cost elements in this case is determined by the needs and capabilities of the enterprise. The minimum set of components that does not contradict existing regulatory documents includes:

material costs;

personnel costs (wages);

costs associated with paying for third party services.

The initial stage of building a KMS is a comprehensive study of the current state of the enterprise. First, the costs that directly determine the cost of products brought to the market are considered. It is mandatory to use an accrual basis based on the product description for analysis and development of plans. This will help to avoid common mistakes related to the misconception that control over spending money is tantamount to control over the costs themselves. To estimate the real amount of costs, in any case, it is necessary to track the costs of work in progress, the volume of inventory and the amount of accounts payable. The product description allows you to predict the cost and set analytical parameters to control the actual level of production costs.

Then the amount and composition of overhead costs are determined. In the short term, they can be reduced without prejudice to the current activities of the enterprise, however, only serious solvency problems should serve as grounds for this.

Lastly, as a rule, the amount and composition of costs associated with the needs of process management and unproductive (forced) costs are considered. This type of cost is the most difficult to normalize, but it is they that represent the main reserve for cost reduction.

Based on a comprehensive analysis, the KMS is built as part of the above blocks. It acts as an object, allowing you to manage costs in an integrated manner, and not by a method of selective influence with unclear results. Neglecting a comprehensive analysis of the impact of costs on various aspects of the enterprise, we can take wrong decision on the required cost.

2.5. Budgeting as the basis for managing income and expenses

The budget is a set of interrelated plans, expressed in financial and / or physical indicators, for the enterprise as a whole or its division (budgetary unit) for a certain period of time. The main goal of the budgeting system is the effective organization of the process of managing the activities of the enterprise and its structural divisions through planning, control of income and expenditure items and analysis of financial and economic indicators.

The objectives of the budgeting system are:

1) Planning (through certain, pre-approved procedures, the budgeting system allows you to plan the activities of the enterprise within the budgeting horizon);

2) Coordination (the budgeting system consolidates the budgets of structural units into the budget of the enterprise, and coordinates the operational activities of the enterprise);

3) Authorization (the budgeting system empowers the heads of structural units, divisions and heads of the enterprise management apparatus, as well as certain managers with rights and obligations that allow them to manage the process of compiling and approving enterprise budgets);

4) Evaluation of activities (the budgeting system, based on the results of budget implementation, determines the basis for evaluating the effectiveness of the activities of enterprise managers);

5) Motivation (the budgeting system, by involving more employees of the enterprise in the planning and control process, allows them to increase their interest in the results of their work and the results of the financial and economic activities of the enterprise);

6) Performance analysis and control (performance analysis within the budgeting system is carried out by comparing planned and actual indicators, as well as by normalizing indicators; control involves a set of procedures that ensure accurate and efficient operational implementation of the budget).

The subjects of the budgeting system are all participants in the budgeting process, that is, all those structural units that are somehow involved in at least one of the stages or procedures of the budgeting system. The budgeting system involves two groups of parameters (in relation to the enterprise):

external parameters (budgeting horizon, budget chart of accounts, base planning currency, reporting interval, standard analytical and reporting forms, etc.);

internal parameters (parameters determined by the Budget and Investment Committee of the enterprise).

The enterprise budgeting system is based on the following basic principles:

the principle of planning three reporting forms (“Profit and Loss Statement”, “Cash Flow Statement”, “Balance Sheet”);

top-down macro planning (this principle implies the beginning of the annual planning process with a centralized approval of the main performance indicators of the enterprise);

the principle of distribution of responsibility (the budgeting system assumes a matrix structure of distribution of responsibility);

the principle of consolidation;

the principle of accounting and redistribution of expenses and incomes;

the principle of rationing (rationing is one of the essential tools planning and control of income and expenses of structural units);

the principle of mutual settlements with consumers and suppliers;

principle of financing;

the principle of dividing repair costs into operating and investment components;

break-even principle of budgetary units.

The initial link in budget management is the income and expenditure budget. In operational accounting, the cash budget, with the same organizational and methodological problems of its formation, the volume of processing of primary documents, is uninformative. At the same time, the introduction of income and expense budgeting technology will make it possible to control not only the profit of the enterprise, but also financial flows. Depending on the priorities, separate items of income and expenses can be subjected to analytical detailing by allocating them to independent or constituent budgets.

No less important is the choice of the planning period. In the current economic conditions, the development of a budget for a year or more is problematic. And planning for a month narrows the strategic scope of management, especially in the production of products with a long technological cycle. The optimal planning period is a quarter.

The practical implementation of budgeting technology allows you to create strategies system management in the planned period; determine rational ways to achieve the goals; provide the necessary information to the highest level of management for making operational decisions; objectively assess the work of staff.

The company's budget allows you to manage income and expenses, because:

You can control planned and actual income and expenses (by items, cost elements) by departments, periods; At the same time, the cause of deviations, the culprit, methods for eliminating deviations, measures of influence, etc. are established;

The budget allows you to predict the state of the enterprise for a certain period of time;

It is possible to plan and control cash flows on a daily basis through the preparation of a payment calendar, to determine cash gaps;

You can evaluate the financial condition (through the balance sheet), the profitability of the enterprise (through the budget of income and expenses), solvency (through the cash flow budget);

You can analyze income and expenses for any comparable time period;

Using the “what if” mechanism, it is possible to determine the influence of some financial indicators to others; draw up several options for budgets;

You can receive budgets by departments (financial responsibility centers), consolidated budgets;

You can determine the planned and actual break-even point; link functional budgets with cost budgets;

You can detail the general financial goals enterprises to divisions.

Expenditure

Amount, thousand rubles

Change

Fixed costs

Office rent

Office expenses

Depreciation

Database replenishment

Total semi-fixed costs:

semi-variable costs

Salary with accruals

including AUP and service personnel

Education

Business trips

Internal corporate events

Total semi-variable costs

4 369,20

6 703,09

total expenses

5 316,00

7 980,90

Thus, it can be noted that with an increase in sales revenue by 29%, conditionally fixed costs increased by 35%, and conditional variables - by 50%, which is a negative point in the company's activities and a decrease in its efficiency.

3.4. Calculation of the prime cost and sale price of the services of Intellect-Resource LLC

The number of employees of Intellect-Resource LLC is 20 people, of which 15 are consultants, 3 are service personnel and 2 are management personnel (the ratio of professionals to management and service personnel in the ratio of 3:1 is the most optimal and, as a rule, more often most common in practice).

The average salary (income) with accruals to non-budgetary funds of one employee working in the company (hereinafter, all cost base indicators are shown per month) is 14 thousand rubles, incl. consultants - 15 thousand rubles, maintenance personnel - 5 thousand rubles, management apparatus - 20 thousand rubles.

In total, the payroll fund with accruals is 280 thousand rubles.

The average number of man-hours per month is (from the consumption of 160 working hours on average monthly):

15 people x 160 hours = 2400 people/hours.

The average monthly cost is 5,316,000 rubles. /12 months = 443,000 rubles.

Thus, the cost of one man-hour will be:

443000: 2400 = 185 rubles.

But this indicator is not enough to determine the selling price of the service. In the consulting business, not all of the produced “goods” (time) are sold, but only a fraction of the total working time. The rest of the time will be occupied by certain types of in-house work, time spent on self-preparation, vacations, illnesses, etc., i.e. everything that customers will not pay for. However, this non-billable time must also be compensated, otherwise its cost will become our direct loss. In this regard, we must take into account the cost of this time when determining the cost of the service.

Based on the practice of consulting companies in Russia, on average, about 50% of the consultants' working time is assigned to clients, while the rest of the time is not paid. In this regard, we can multiply our result by 2, after which we get the real cost of one man-hour of a specialist's work per client - 370 rubles.

Again, based on data from practice, the profitability of the consulting business in Russia is on average 25-30%. Applying the minimum profitability of 25%, we get the value we need:

370 + 25% = 463 rubles.

Thus, the cost of consulting services will be approximately 463 rubles. for one hour of work.

However, for consultations, a differentiated approach to pricing is used, which is due to the qualifications of a specialist. Rate of 463 rubles. designed for specialists of "average" qualifications. You can use decreasing (increasing) coefficients to the average cost of the service. In Intellect-Resource LLC, the average salary with accruals for one consultant is 15,000 rubles. But the gradation of wages is from 10,000 rubles. up to 18000 rub. depending on the qualifications of the employee. Accordingly, the reduction ratio to the sale price in the case of consulting by a junior employee will be:

10000: 15000 = 0,67

Therefore, the cost of the service will be:

463 rub. x 0.67 = 310.21 rubles.

The increase factor will be 18000: 15000 = 1.2

In this case, the cost of the service will be equal to:

463 x 1.2 = 555.6 rubles.

The average actual rate for services rendered over a certain period of time will most likely be lower than declared, because it is determined taking into account various discounts provided to regular or prospective customers.

3.5. Income and expense planning LLC "Intellect-Resource"

Having detailed information about the structure of working time and the cost of a man-hour, we will be able to calculate indicators that allow us to quickly and timely make effective management decisions.

These indicators include:

profitability (of an employee, project, company);

material incentives;

indicators of the structure of working time.

Cost accounting should be based not only on the principle of "conditionally variable - conditionally fixed" costs in general, but also for each specific unit. Intellect-Resource LLC has two subdivisions: a department for software and accounting support and a department customs clearance. In this regard, the question arises of how it is necessary to allocate indirect costs and what they are in general. Direct expenses for the unit include salaries with accruals of specialists working in it, depreciation of equipment used only by them and expenses directly related to these employees: mobile and fixed telephone communications, travel expenses, costs for training and advanced training. Everything else is indirect costs: office rent and maintenance, depreciation of company-wide equipment (computers, copiers, fax machines and other office equipment), database replenishment (with the exception of those used exclusively by employees of this unit), security, maintenance of the management apparatus and maintenance personnel .

You can build an accounting when indirect costs as such will be absent, and all costs will be direct. For example, to calculate what area the division occupies. The cost of renting common areas in use can be allocated to a division in proportion to the share of employees working in this division in the total number of personnel using these areas. You can set the counter on the copier for each department, etc. However, the cost of such detailing can significantly increase the cost of accounting, especially since there is no urgent need for it.

It is enough to allocate all indirect costs depending on the number of employees of the unit: if the unit employs 5 people, which is 25% of the total staff, then the indirect costs must be distributed in the proportion of 1 to 4. Another acceptable way is to distribute indirect costs depending on the occupied area subdivision. This will be appropriate if the area per employee in one unit differs significantly from others, and then only for the cost of maintaining and maintaining the office.

Thus, it is possible to determine the cost of services provided by a particular unit. From the time tracking program, you can get information about how many hours (including in terms of value) were presented by employees of the department to customers for payment during a certain period of time.

The customs clearance department employs 5 people. Of the 800 hours worked by him during the month (160 hours x 5 people), 400 hours were presented for payment to clients for a total amount of 300,000 rubles. (750 rubles per hour). The cost of maintaining the unit amounted to 263,158 rubles for this month. Accordingly, the profitability of the unit will be:

300000: 263158 = 1.14 or 14%, which is below the company's average rate of return (25-30%).

Objective: to find out the reasons why the profitability of the division turned out to be below the company's average. Perhaps this is an insufficient loading of personnel with client work, a low professional level of consultants, as a result of which they have to spend a significant part of their time on preliminary study of the issue, studying the law (this time is usually not set for the client), excessive loading of in-house, unpaid work, etc. . Based on the analysis of this information, it is possible to take the necessary measures to increase the profitability of the unit - from measures to improve the skills of employees to change the system of remuneration and motivation in general.

Conclusions: in this month, after analyzing all the above reasons, it was found that the low profitability of this unit was caused by the novelty of the subject of consulting, the need to involve third-party services and high communication and Internet costs. Based on these facts, it was decided to improve the skills of employees, install and use additional databases and transfer employees of this unit to another cellular tariff. In the same way, you can determine the profitability and efficiency of the company as a whole, specific employees, etc.

In the structure of working time, consultants are interested in the share of various types of work in it (client, in-house, self-training, absence from the workplace for one reason or another, etc.) and their dynamics within the year, as well as in comparison with the same periods of previous years. This data will help to most effectively plan the workload of staff, vacations, timely regulate the number of consultants, identify weaknesses in the organization of employees' working time, etc.

Thus, it is possible to obtain a variety of reliable information for making effective management decisions - from stimulating employees to adjusting the work of departments and the business as a whole. Management accounting will serve as the basis for building a company's business plans for a certain perspective, for the creation and development of new areas of activity.

Conclusion

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

The expenses of the organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) or the incurrence of liabilities that lead to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants.

Income and expenses of the enterprise can be classified according to different criteria. Particularly important is the classification of income and expenses for reporting and accounting.

Important is the principle of matching income or expenses between the current and future periods of the organization. It means that income is recognized only simultaneously with the corresponding expenses (expenses incurred in order to extract these incomes), and vice versa.

Financial analysis and control are the most important tools for managing income and expenses. Analysis is practically the only tool for assessing the reliability of a potential partner, since accounting data taken separately from one another do not allow a complete picture of the financial position of the enterprise. The success of economic activity at all levels of the management hierarchy directly depends on the level of management, on timely decisions. It is possible to make the right managerial decision, to identify its rationality and effectiveness only on the basis of a preliminary economic analysis.

Control and analysis are the initial stages of management, which, in turn, are one of the elements in a single enterprise management system. Greatest effect can be achieved in combination with other common programs and methods. In particular, with the following management technologies:

planning and budgeting system (based on rationing, scientific forecasting, etc.);

a system of complex analysis and controlling (analysis of cost carriers, structure, dynamics; building an accounting system and determining benchmarks, etc.);

personnel management (motivation, systems of involvement in business processes, etc.);

organizational support system for management (developed and updated regulations for work, decision-making, formation of action plans, procurement procedures).

Thus, the effective management of income and expenses at different levels is ensured by the use of methodological unity, which implies uniform requirements for information support, planning, accounting, and analysis at the enterprise.

The most important principle of comparing income and expenses in an enterprise is to achieve the necessary profitability.

Revenue management methods are an optimization model based on demand forecasting for market micro-segments. Revenue management is an economic technique aimed at determining the best pricing policy for optimizing the income of an enterprise based on determining the behavior of demand. The revenue management approach maximizes two sources of revenue: volume and price per unit of services produced. Cost management combined with price and volume control achieves a greater effect than price and volume management with simple cost control. And in conditions of limited demand or a highly competitive market, the issue of cost management becomes vital. The main goal of building a cost management system is not limited to limiting and controlling costs - it is to optimize costs to obtain a given result by the enterprise.

The paper considered the features of accounting for income and expenses of Intellect-Resource LLC. The analysis of financial results showed a negative trend in the company's profitability indicators, which indicates a decrease in the efficiency of using the company's profits. The company needs to intensify work to reduce the level of commercial and other expenses, look for additional ways to make a profit.

In general, it can be noted that the enterprise should:

Start implementing your own budgeting system. This can be done either in the 1C: Enterprise 8.1 program used, or using the Excel office application;

Taking into account the fact that the growth of semi-fixed and semi-variable costs at the enterprise exceeds the growth in sales proceeds, the enterprise should determine the standards for variable costs with reference to sales proceeds;

It is necessary to analyze the planned and actual expenses of the enterprise on an ongoing basis, identify the causes of deviations;

The enterprise should identify responsible employees who are responsible for both expenses and income (both in terms of volume and structure) with their motivation tied to results.

Income of the organization (PBU 9/99)
From ordinary activities	Other income
Revenue from the sale of products and goods, income related to the performance of work, the provision of services	Proceeds related to: provision for a fee for temporary use (possession) of the organization's assets * granting for a fee the rights arising from patents and other types of intellectual property* Participation in the authorized capital of other organizations* profit received by the organization as a result of joint activities(under a simple partnership agreement); sale of fixed assets and other assets other than cash, products, goods; Interest received for the provision of the organization's funds for use, incl. banks * If this species activity is not the main one (otherwise referred to as expenses for ordinary activities)	assets received free of charge, including under a donation agreement; Receipts in compensation for losses caused to the organization; Profit of previous years, revealed in the reporting year; · amounts of accounts payable and depositor's debts for which the limitation period has expired; · exchange differences; the amount of revaluation of assets; · Other income.	Income arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): cost material assets remaining from the write-off of assets unsuitable for recovery and further use, etc.
Not recognized as income of the organization:
amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments; under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.; in the order of advance payment for products, goods, works, services; advances on account of payment for products, goods, works, services; deposit; as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee; in repayment of a loan, a loan granted to a borrower.

Classification of expenses of the organization according to

Organization expenses (PBU 10/99)
For ordinary activities	other expenses
Expenses associated with the manufacture of products and the sale of products, the acquisition and sale of goods, the costs associated with the performance of work, the provision of services. Grouping by elements: material costs; labor costs; contributions for social needs; · depreciation; other costs.	Disposal of assets related to: provision for a fee for temporary use (possession) of the organization's assets *; · granting for a fee the rights arising from patents and other types of intellectual property *; participation in the authorized capital of other organizations*; sale, disposal and other write-off of fixed assets and other assets other than cash, goods, products; payment for services rendered by credit institutions; interest paid by the organization for the provision of loans, loans; · deductions to estimated reserves and reserves created in connection with the recognition of contingent facts of economic activity; · other * In the event that this type of activity is not the main one (otherwise referred to as expenses for ordinary activities)	fines, penalties, forfeits for violation of the terms of contracts; Compensation for losses caused by the organization; Losses from previous years the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect; · exchange differences; the amount of depreciation of assets; transfer of funds related to charitable activities; · for the implementation of sports events, recreation, entertainment, cultural and educational events and other similar events; Others.	Expenses arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.)
The following are not recognized as expenses of the organization:
in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.); contributions to the authorized (reserve) capitals of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale); under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.; in the order of advance payment for inventories and other valuables, works, services; in the form of advances, a deposit in payment for inventories and other valuables, works, services; in repayment of a loan, a loan received by an organization.

Income and expenses in the IFRS system

Concept (definition)	Income- an increase in economic benefits that occurs in the form of an inflow or increase in assets or a decrease in liabilities, which is expressed in an increase in capital that is not associated with the contributions of the founders.	Expenses- a decrease in economic benefits that occurs in the form of a disposal or decrease in assets or an increase in liabilities leading to a decrease in capital, not related to distribution among the founders.
Criteria for recognition in the income statement	1. It is probable that the entity will receive or lose the future economic benefits associated with the relevant recognition object.
	2. Increase (decrease) in assets and decrease (increase) in liabilities can be measured reliably
	3. Recognition of income occurs simultaneously with the recognition of an increase in assets or a decrease in liabilities ( sale of goods, refusal to pay the debt).	3. Recognition of expenses occurs simultaneously with the recognition of an increase in liabilities or a decrease in assets (arrears in payment of wages, depreciation of equipment).
Classification of income and expenses
By economic essence	Revenue- gross inflow of economic benefits in the course of operating activities, resulting in an increase in capital. Other income- receipts of economic benefits not from the main activity, which are, as a rule, of an irregular nature.	Expenses for ordinary activities: 1. Production cost 2. Operating expenses - expenses related to direct activities, but different from the costs attributable to the cost of goods sold. o selling expenses (related to the sale of products); o general business expenses (related to the organization of activities). Losses- expenses that may or may not arise in the course of the main activity.
By belonging to reporting periods	Income of the current reporting period- income, the occurrence of which is due to the facts of economic activity and events of the current reporting period, recognized in the current reporting period: 1. income due to expenses incurred in this reporting period; 2. income not related to the fact of current expenses. Income of future reporting periods(deferred income) - income due to the facts of economic activity and events of the current reporting period, but recognized in the income statement in future periods.	Expenses of the current reporting period- expenses caused by the facts of economic activity of the current reporting period and recognized in the profit and loss statement of this period: 1. expenses caused by income received in this reporting period; 2. expenses not related to the receipt of current income. Expenses for future reporting periods(deferred expenses) - contingent expenses not recognized as expenses in the current reporting period in the income statement: 1. investments (capital investments); 2. deferred expenses.

Appendix 2

Characteristics of indicators of the financial condition of the enterprise

Name of indicator	Calculation method
Total Coverage Ratio	Working capital / Current liabilitiesa
Current liquidity	Working Capital - Accounts Receivable / Current liabilitiesa
Absolute liquidity	Cash / Current liabilitiesa
Quick liquidity	Cash + Short term. fin. attachments / Short-term liabilitiesa
Liquidity of funds in circulation	Cash + Short-term fin. attachments+ + Accounts receivable / Current liabilitiesa
Liquidity in raising funds	material working capital / Current liabilitiesa

Annex 3

Financial stability ratios

Indicators	Calculation method
Level equity	Equity / Balance total	0.6 or more
Leverage ratio and equity	Commitments / Equity
Security non-current assets own capital	Non-working capital/ Equity
Revolving ratio and non-working capital	Working capital / Non-current capital	Depending on the type of activity
Net level working capital	Working capital - Short term obligations / Balance total	The higher the value, the more stable financial condition
Level invested capital	Long-term fin. investments - Short-term fin. attachments / Balance total	Shows the share of investment in total cost property
Level operating capital	balance sheet - Long-term fin. investments - Short-term fin. investments / Balance total	Shows share functioning capital in total cost enterprise property

Appendix 4

Profit and loss statement for 2008

(form №2)

Organisation: Intellect-Resource LLC

units change: thousand rubles

Name of indicator	Line code	reporting period	For the same period of the previous year
Income and expenses from ordinary activities
Revenue (net) from the sale of goods, products, works, services (net of value added tax, excises and similar obligatory payments)
Cost of sold goods, products, works, services
Gross profit
Selling expenses
Management expenses
Profit (loss) from sales
Other income and expenses Other income
other expenses
Profit (loss) before tax The concept of controlling: Management accounting. Reporting system. Budgeting (3rd edition). // M.: Alpina Business Books, 2008. Kerimov V.E. Budgeting and intra-economic control in trade. Tutorial. // Eksmo, 2006.

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Enterprise income and expense management

Nekhay Diana Yurievna

Vladivostok State University economy and service

annotation

In this article, the author studies the concepts of income and expenses, their features and constituent elements, considers their interaction. The author studies the mechanism of income and expenses management, methods of income management. In addition, it identifies emerging problems of enterprises related to the management of income and expenses.

Keythe words: income, costs, management methods, income management mechanism, planning, profit, expenses, management, economics

In a market economy, any enterprise needs to carry out its activities with the least losses. To do this, the company must be efficient, competitive, provide consumers with quality goods or services.

Proper management of the enterprise also plays an important role. The implementation of a correct foreign and domestic policy contributes to the development of the enterprise, the emergence of new markets for goods and services.

The main result of effective activity commercial enterprise is to earn ever-increasing profits. This is due to the excess of income over expenses.

The main goal of any commercial organization is to increase income in any legal way.

Revenues represent the economic benefits derived from the inflow of investments and assets, as well as the reduction in the cost of credit and other obligations of the organization. Income characterizes the total amount of funds received by the enterprise for a certain period.

Not all funds received by the enterprise can be considered income. These do not include advance payments for services that have not yet been performed, the amount of the deposit and collateral, that is, those funds that may be at the disposal of the company, but in fact they do not belong to the company.

1. there is reliable evidence of the organization's right to receive revenue arising from a specific contract;

2. the amount of profit can be accurately determined;

3. there are guarantees that at the end of a particular operation, an increase in the economic benefits of the enterprise will take place, and there is also no uncertainty in obtaining it;

4. the goods are transferred to the buyer, the result of the services rendered is accepted by the customer;

5. the costs that have already or will be incurred in connection with the provision of services or the provision of work are determined.

If all of the above conditions are not met, the income cannot be recognized as such.

All the company's income can be conditionally divided into two groups: income from ordinary activities and other income.

Income from ordinary activities represents the proceeds received from the sale of own goods or products, as well as funds received for services rendered and work performed. The enterprise receives other income of the enterprise by implementing non-core activities. The company can carry out any type of entrepreneurial activity, observing the norms of the law.

In addition to income, expenses are a very significant and important element. In any type of activity, enterprises in one way or another incur costs. The amount of expenses at the enterprise is determined by many factors: geographical location, demand, competition, as well as the presence of credit and other monetary or property obligations, the cost of the production process.

The decrease in the economic benefit of the enterprise, which was formed as a result of the disposal of funds, as well as other property, is an expense. Also, under the expenses of the organization is understood the emergence of various kinds of obligations, as a result of which there is a decrease in the capital of the company.

Funds that have retired from the company's capital can be recognized as expenses, if the amount of expenses can be determined, the expense is made in accordance with a specific contract, and as a result, there is reliable information that the capital will be reduced as a result of a specific operation . The combination of all these conditions at the same time allows us to consider the decrease in the economic benefits of the organization as losses.

But there may be such expenses of the organization that do not meet all the specified conditions. They also need to be accounted for. In this case, in accounting, such expenses are not recognized as expenses, but are accounted for as receivables.

The financial expenses of an enterprise can be divided into three groups: income management enterprise

1. related to making a profit;

2. not related to making a profit;

3. forced.

When accounting for expenses, it is very important to attribute them to a specific accounting period, otherwise the expenses will not be recognized. Expenses can be recognized as such only in a certain reporting period when they were incurred. The time of the actual payment of funds does not matter in this case.

The mandatory (basic) expenses of any company include:

1. material costs;

2. labor costs;

3. deductions for social needs;

4. depreciation;

5. other expenses.

When carrying out specific activities, the enterprise must take into account the demand in the service and labor market. The activity will be very costly if the services provided are not in demand, and there is no demand for the goods already produced. Therefore, in the production of a particular activity, company managers must take into account many factors so that their activities bring more profit, expenses do not exceed losses. Otherwise, the organization is waiting for bankruptcy and its recognition as insolvent.

The ratio of income and expenses at the enterprise is a fairly truthful indicator of the effectiveness of its activities. The goal of any organization is to obtain as much net profit as possible at the lowest cost. Therefore, it is very important in the activities of any company to manage income and expenses.

There is a mechanism for managing the income and expenses of the enterprise. This is a rather complex process that allows you to manage income and expenses within the same enterprise.

Such a mechanism, ideally, ensures the stability and regularity of cash receipts from the implementation of various activities carried out by the enterprise.

When implementing the process of managing income and expenses, it is necessary to develop and implement various management solutions that will help increase profits and reduce costs.

The process of managing income and expenses in an enterprise can be divided into two components: cost management and income management.

An effective mechanism for managing income and expenses allows us to fully realize the goals and objectives.

Such management is carried out using income management methods, which include the method of tariff plans, the method of price optimization, quotas.

Revenue management methods are an optimized model based on forecasting demand in the service market.

Revenue management is an economic technique aimed at determining the most beneficial pricing policy for optimizing an organization's revenue based on determining demand behavior.

The revenue management approach maximizes two sources of revenue: volume and price per unit of goods or services produced. Price optimization - the basis of the income management method - to change prices depending on demand.

The rate plan method, compared to the high low price method, is a more advanced revenue management mechanism.

In addition to these techniques, income management methods also include group quotas and group optimization.

Cost management combined with price and volume control achieves a greater effect than price and volume management with simple cost control. And in conditions of limited demand or a highly competitive market, the issue of cost management becomes vital.

Almost all business leaders use some kind of their own, special cost management system. Few people have an idea about the elements, the effectiveness of this system. As a rule, a cost management system in an enterprise is understood as total control of all costs and their maximum limitation.

Managing specific costs is a very difficult process, since it is difficult to calculate all the consequences of changes. It is more efficient when the object of control is a complex system. In such a system, they try to take into account all the relationships determined by the specifics of the company's activities. The correct formulation of the goal affects the rules for the functioning of the cost management system and the composition of its elements.

The enterprise is faced with the problems of linking the costs incurred to a specific service, hidden costs; transferring investment costs to products.

To arise less expenses related to the provision of specific services or the production of specific goods, it is necessary to develop business plans for possible additional activities of the enterprise.

The next stage of the cost management process is related to the definition of the structure and set of costs, taking into account limited financial opportunities. The use of sound approaches to the regulation and scientific organization of labor is an effective solution in such a situation.

The last step in cost management is to select and assign responsible employees for expenses. The solution to this problem lies in the control of key points of the business process of production. Skillful identification of cost centers and the appointment of specially authorized persons with sufficient knowledge and practical skills will allow you to really evaluate the work of specific employees and departments.

The traditional control system is ineffective.

This system is based on indicators of cost volumes and consists in rewarding employees when they achieve the set values. But in case of deviation from the established volumes, employees are fined, which leads to the fact that instead of manufacturing the required amount of products at the optimal level of costs and flexible response to market needs, the divisions try to meet the established financial limits at any cost.

A thorough study of the issue of personnel participation in the distribution of the result obtained from cost optimization is extremely rare. Therefore, having introduced such a cost management system, the manager after some time is faced with the fact that without his personal participation, not a single issue is resolved, which may adversely affect the activities of the enterprise.

Difficulties in the process of managing income and expenses can arise at any time during the activities of the organization.

At the initial stages of its existence, the organization does not yet have an established sales market, regular consumers, competitiveness and image status. Therefore, it is very important at the first stages to correctly determine the purpose of the organization's activities and take a responsible attitude to the goods and services produced.

Forecasting is very important. It allows companies to see how much to profit and what costs can be calculated in the implementation of a particular activity.

If the company has already taken a confident position in the market of services and goods, then you should not be negligent about financial management in the organization. To increase the income of the organization, it is necessary to make expenses for the modernization, retraining of personnel, and the opening of new branches.

It is not difficult to see that at the present stage of economic development, many enterprises are operating inefficiently. In some cases, the organizers deliberately bring the company to a state of bankruptcy, in others the company is declared insolvent due to the inefficient policy of the enterprise, inept business conduct. The management of income and expenses of the enterprise also plays an important role in the viability of the organization, so it is very important to properly control income and expenses, manage income wisely and skillfully reduce costs.

Indicators of income and expenses of the enterprise show the degree of its reliability, financial stability and well-being. The basis of the effectiveness of the financial and economic activities of the company is the process of managing income and expenses.

Bibliographiclist

1. Iozaitis V.S., Lepin V.V. Budget of income and expenses and methods of managing its execution // Management Accounting and Finance. 2006. №3

2. Mirosedi S.A., Panichkina V.A. Management of income and expenses of an enterprise through the identification of losses // Economics. Control. Right. 2012. No. 4-1 (28)

3. Semenikhin A.I. Income and production costs: an innovative approach // Problems of forecasting. 2002. No. 6.

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