Audit and economical analysis

Table 189

Gross profit from sales

Indicators	Reporting year		Last year		The difference is +, -
	Income	Costs	Income	Costs	Income	Costs
Proceeds from net sales of products (works, services)	5 180 801 340	x	3,362,225,550	x	1 818 575 790	x
Cost of products (works, services)	x	3,191,287,162	x	2,474,622,038	x	716 665   124
Gross profit from sales	1,989,514  178		887 603 512		131 1 910 666
Sold last year and cost	4 852 124 352	2 865 241 005	3,362,225,550	2,474,622,038	1 489 898 802	390 618 967

K₁=  S q₁s₀ / Sq₀s _0,         

K_1* R₀ -P₀

Sq₁p_k- S q₁ p₁   

   

Conclusion: Net sales of goods (brands, works and services) from the sale of goods (sales, goods, services), sales of goods (works, services), gross income compared with the previous year, can be seen that compared with last year, revenue increased by 1 418  898 802 thousand UZS, and expenses - by 390 618 967 thousand UZS.     

Among the factors affecting the gross profit of the product (work, services) and its impact:

-   volume of sales;

-   product structure change;

-   change in prices for products;

-   changes in tariffs for raw materials, materials and fuel     

-   changes in material and labor costs.

Table 190

Influence   factors   calculated   using   calculation

1.   Change in total gross profit, sales	DR = R1 - R0	R1; R0, -current and last year total profit
1.1 Changes in the prices of goods sold	DR1= S q1p1- Sq1p0	q1p1.- number and cost of products sold during current period q1p0 - Sales of goods sold in last year prices
1.2. Raw material, materials,energy costs associated with changes in tariffs in the spring	Sq1pk-S q1p1	pk –  raw materials, material, energy consumption, rate of change of tariffs
1.3.   Change in sales	K1= S q1s0 /Sq0 s0   ,        K1* R0-P0	-s hit in Dynamics
1.4 .   Changes   at   the structure of the product sold due to   him   sales revenue	R0*K2 K 2 = ( S q1 p 0 / S q0 p o -   S q1 s0 /s q 0 s 0 )	Sales of product structure through sales revenue
1.4.   Due to the change in the value of a single amount of products	S q1s0- S q1 k	sk – price estimates due to changes in recognition
1.5. Due to the cost of structural changes in product sales	S q0 s0* K1 -Sq0s0

Table 191

Concentration of factors

Indicators	Amount per
Total change in sales profitability	131 910 1 666
1.1.   Change in the price of products sold	328 676 988
1.2. Raw material,material, change in material evaluation, energy consumption rate	-488 289 775
1.3.   Change in sales	178   891 297
1.4.   Changes in sales of a product sold through sales revenue	1 874 444 428
1.5. Due to the change in the value of a single amount of products	-390 618 967
1.6.   The impact of structural change on a product sold at the cost of	-371 193 305

Conclusion: The change in the gross profit from the sale of the company and its factors influencing the price change of goods sold (328 676 988 000 UZS), changes in the volume of products sold (178          981   297 thousand UZS), the impact of structural changes on profits from the sale of the sold product (1 874    444   428 thousand UZS.).              

Raw materials from - the change in the price of energy, as described in the bile (488 289 775 000 UZS), the sum of the products of the - because of changes in the value of (390 618 967 000 UZS), as well as the structural changes associated with the impact of the cost of sales (371  193   305 thousand UZS), gross profit decreased.           

All factors influencing the sales of products in gross profit compared with the previous year, 1 131 910 666 000 UZS.       

 

Types of expenses of financial results and their description   

 

The costs of business entities on the following:

- production costs;

- expenses incurred; 

- unusual expenses;

- other   operating theaters   costs;

- financial expenses;

- compensation for extraordinary expenses.

The expenses of economic entities are the costs of production, expenses for the period, financial expenses and extraordinary expenses.

Companies   all expenses of their property (for example, depreciation, raw materials purchases, transportation costs, staff costs) in order to combine          with    each other.   For example:

-   raw materials;

-   payment costs;

- depreciation expense;

- other expenses.

Production costs (works, services) are included in the cost of products directly related with   production (works, services), production technology and costs associated with its organization. These include: direct and indirect costs, indirect and indirect costs of labor, other direct and indirect costs, including production costs.             

Under the cost of the term refers to costs and expenses that are not directly related to the production process: management costs, sales costs and other items of economic importance.

“Costs incurred” include the following items.

1. Selling expenses:   

-  transportation costs for rail, air, road, sea, river transport and riding;   

-  costs of sale and sale of catering;

- learn to cast cost markets (marketing, advertising costs);   

- abdominal sales alienation and other expenses. 

2. Administrative expenses.

Administrative expenses include: employee benefits ; allocations for social insurance related to management personnel; storage, purchase and rental costs for light commercial vehicles and service minibuses; expenses for the organization and management of an economic entity and its structural divisions; the costs of maintenance and technical maintenance of technical equipment, communication equipment, signal equipment, counting centers and other technical means of control not related to production; communication services, including: subscription fee of the subscriber network; channel rental; portable satellite communications and paging communications; use of the radio frequency spectrum; payment for data networks, including the Internet; Set  and international calls for payment ;   administrative management must pay for buildings and premises for rent;  administrativeimportant and correct them, as well as depreciation of fixed assets (depreciation) costs; other administrative costs;     

3. Other operating expenses

Other operating expenses include:   To  training and retraining costs for newly created business entities, with the exception of training and retraining of personnel ;  project and construction and installation work on the elimination of half of the work, as well as an object under the cellar to cover the costs of transportation and injuries during riots caused by corrosion protection from the cost of defects inspection of equipment (pieces) and other similar costs and delivery work to the account suppliers or other enterprises that are liable for damage, damage or damage to these expenses at the expense of legal entities that have violated the conditions for their execution; the refund cannot be executed ; full arbitration and information services;      audit payment, pay for the audit will be carried out; fines, fines; limited operating expenses.     

3. The cost of financial activities:    b ankle Interest on loans and other financial-credit institutions;      m of real estate to pay interest on financial lease (leasing) costs;         cn diagnosis of negative exchange rate differences and losses on foreign currency transactions; spent (subsidiary securities of companies, etc.) to assess the costs of funds; training costs associated with the production and distribution of securities; financial operating and other expenses.   

4. Extreme loss

Emergency losses are outside the normal operation of enterprises resulting from events or transactions that are an unexpected and unusual item of expenditure. This does not include the articles of the previous substance, which must be reflected in the components of urgent and current expenses.         

To reflect an element as an emergency, it must meet the following criteria:

- unusual business activity of the enterprise; 

- should not be repeated for several years; 

- does not depend on the decisions made by the personnel manager. 

It is also important to take into account the circumstances in which decisions are made on the inclusion or exclusion of relevant substances in the emergency budget. For example, if the company is a special climatic conditions, and then - in depending on the climatic conditions of the form will not work without an emergency, which cannot be measured, because it is a matter of a few years must repeat does not meet the criteria.