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Ермолович Л.Л., Сивчик Л.Г., Толкач Г.В., Щитникова И.В. Анализ хозяйственной деятельности
предприятия: Учеб. пособие / Под. общ. ред. Л.Л. Ермолович. - Мн.: Инетерпрессервис;
Экоперспектива, 2011.-576 с.
1.3. Profitability of production and ways to increase it
Profit is the final indicator of the activities of industry enterprises. This is also
an important economic indicator. However, profit does not show, does not
characterize, at what price it is achieved, by what amounts of means. The profit does
not reflect the size of the productive potential with which it was obtained.
To measure the size of profits and the amount of funds used to achieve it in the
sectoral economy, the profitability of production is used.
Profitability of production is the most general, qualitative indicator of the
economic efficiency of production, the efficiency of the functioning of enterprises in
the industry. The profitability of production just commensurate the value of the profit
received with the size of those funds - fixed assets and working capital, with the help
of which it was obtained. These means used to produce a known profit are, as it were,
its price. And the lower this price, i.е. The less the required funds at the same value of
the profit received, the more efficiently production is, of course, and the enterprise
functions with great effect.
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The profitability of production in the most general form in the branch economy
is defined as:
% (3.6)
Where R - profitability,%;
P - the amount of profit;
FA - the value of fixed assets;
CA - cost of current assets;
The period of the enterprise's functioning can be different - a month, a quarter, a
year, and therefore the value of fixed assets and working capital is calculated on the
average. The profitability of production can generally be determined in any time
range, at any period of the target operation, in order to know the effectiveness of the
15
Кириллов, Ю. В
.
Экономико-математический анализ эффекта финансового рычага / Ю. В.
Кириллов, Е. Н. Назимко // Финансовая аналитика: проблемы и решения. - 2014. -
№ 34 (220)
conducted production operations. As a rule, with stable functioning, it is calculated
for the quarter and for the year.
*100% (3.7)
Where Pp- profitability of products,%
Ps - profit from sales of products, sum.
Pc - total production cost, sum.
If the product is one, the formula becomes:
*100% (3.8)
And the profitability of all sold (produced) products is calculated as the ratio of
all the profits received from the sale of products to the full cost of sales.
This indicator is very important for making current and strategic decisions. This
indicator during the analysis shows the profitability or profitableness of the products,
the degree of their profitability and loss-making. In a market where the goal of
entrepreneurial activity is to maximize profits, the enterprise should make the
appropriate decision after such an analysis - to get rid of unprofitable and low-
profitable products and, conversely, to increase highly profitable products. If the
branch is subsidized or individual products are subsidized, then certain adjustments
should be made.
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The analysis of the profitability of certain types of products, as well as the whole
of it, will help to identify the internal reserves of reducing the cost of production,
ways to improve product quality for a possible corresponding increase in prices,
which in any case will increase the profitability of products, and thus improve the
financial and socio-economic situation of the enterprise sector.
As can be seen from the general formula of profitability of production
% (3.9)
16
Когденко, В. Г
.
Методика комплексного анализа показателей рентабельности по данным
консолидированной отчетности / В. Г. Когденко // Экономический анализ: теория и практика. - 2013.
- № 24
.
Its growth factors will be:
1. The amount of profit
2. Cost and efficiency of use of fixed assets.
3. Cost and efficiency of using current assets
The higher the profit than the lower cost of fixed assets and working capital, it is
achieved and more effectively they are used, the higher the profitability of
production, and hence the higher the economic efficiency of the industry. And vice
versa.
Thus, from the factors of profitability of production, the main ways of increasing
it also follow.
In the branch economy, the following are the most general ways to improve the
profitability of production.
1. All the ways that increase the amount of profit.
2. All the ways improving the efficiency of the use of fixed assets.
3. All the ways improving the efficiency of the use of working capital.
In economic practice, many specific indicators of profitability are used. All of
them play a role in the economy. However, for the sectoral economy, for a general
view of economic processes, the indicators presented here are quite sufficient and
correct.
With a normally functioning economy, the level of profitability of production in
industry is in the range of 20-25%, and in agriculture - 40-50%.
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