Annual turnover. The difference between income, profit and revenue

Hello! In this article we will talk about adjacent, but not identical concepts: revenue, income and profit.

Today you will learn:

1. What is included in the revenue of the enterprise;
2. What is the company's income and profit;
3. What is the main differences between these concepts.

What is revenue

Revenue - Earnings from the direct activity of the company (from the sale of products or services). The concept of revenues is found exclusively in business and entrepreneurship.

Revenue characterizes the overall efficiency of the enterprise. It is revenue, and not income reflected in accounting.

There are several ways to account for revenue in the enterprise.

1. The cash transmission method determines the revenue as real money received by the Seller for the provision of services or the implementation of the goods. That is, when installing installments, the entrepreneur will receive revenue only after the actual payment.
2. Another metering method is to accrual. Revenue according to him is recognized at the time of signing the contract or receiving the goods by the Buyer, even if the real payment will occur later. At the same time, the advance payments to such a revenue are not related.

Types of revenue

Revenue in the organization happens:

1. Gross - Cumulative payment obtained for work (or product).
2. Pure - Used in. From gross revenue deduct indirect taxes (), duties and so on.

The overall revenue of the enterprise develops from:

• Revenue from the main activity;
• Investment revenue (sales valuable papers);
• Financial revenue.

What is income

The definition of the word "income" is not at all identical to the term "revenue", as some entrepreneurs mistakenly believe.

Income - The sum of all the money earned by the enterprise due to its activities. This increase in the economic benefit of the enterprise by increasing the capital of the company's receipt of assets.

Detailed interpretation of income formulation paths and their classification are contained in the accounting regulations "Revenues of Organizations".

If the cash proceeds are funds entering the company's budget during its main activity, the income includes other sources of funds (stock sale, receiving interest on the deposit and so on).

In practice, the enterprise often leads diverse activities and, accordingly, have different channels to receive income.

Income - The overall benefit of the company, the result of its work. This is the amount that increases the capital of the organization.

Sometimes income is equal to the magnitude of the organization's pure revenue, but most often the company has several types of income, and the revenue can only be one.

Income is found not only in entrepreneurship, but also in everyday life A private person who does not engage in business. For example: scholarship, pension, salary.

Receiving funds be called income from the scope of entrepreneurial activity.

The main differences of revenue and income are given in the table:

Revenue	Income
The result of the main activity	Result and basic, and auxiliary activities (implementation of shares, interest on a bank deposit)
Arises only as a result of commercial activities	Even in unemployed citizens (benefits, scholarships)
Calculated from the means obtained as a result of the company's work	Equal to revenue less expenses
Can not be less than zero	Suppose to negative value

What is profit

Profit is the difference between the total income and common expenses (including taxes). That is, this is the same amount that could be calmly put in the piggy bank.

In case of unfavorable scenario, and even with a large income, profit can be zero, or to leave at all in minus.

The company's main profit is formed from profit and loss derived from all directions of work.

Science Economy allocates several major sources of profits:

• Innovative work of the company;
• Entrepreneur skills orientation in the economic situation;
• Application and capital in production;
• Company monopolism on the market.

Production profits

Profit is divided into categories:

1. Accounting. Used in accounting. It is based on accounting reports, taxes are calculated. To determine the accounting profits from the total revenue, obvious, reasonable costs are subtracted.
2. Economic (superfront). A more objective profit indicator, as it is calculated by all economic costs admitted to the workflow.
3. Arithmetic. Gross income minus various costs.
4. Normal. Required income in the work of the company. Its value depends on the missed benefit.
5. Economic. Equal to the sum of normal and economic profits. Based on it, decisions on the use of profits received by the enterprise. Like accounting, but is calculated otherwise.

Gross and net profit

There is also a separation of profits on the gross and clean. In the first case, only the costs associated with the workflow are taken into account, in the second - all possible costs.

For example, the formula for which gross profit is calculated in trade is the price of selling goods minus its cost.

Gross profit is most often determined separately for each type of activity if the company operates in several directions.

The gross profit is applied when analyzing the directions of work (the share of profits from what activity is more), when determining the company's creditworthiness bank.

Gross profit from which all costs have been deducted (, credit interest, and so on) forms profits pure. It is accrued to shareholders and owners of the enterprise. And it is net income that is reflected in and is the main indicator of the work of the business.

EBIT and EBITDA.

Sometimes instead of the clear word "profit", entrepreneurs meet such mysterious reductions as EBIT or EBITDA. They are used to assess the business of the business, when compared objects work in different countries or are subject to different taxes. Otherwise, these indicators are also called purified profit.

EBIT. It is a profit in the form in which it was before taxes and various percentages. Such an indicator was decided to allocate in a separate category, as it is located somewhere between gross and net profit.

EBITDA. - This is nothing more than profit without taxation, interest and depreciation deductions. It is used exclusively for business evaluation, its characteristics. In domestic accounting does not apply. For merchant equipment.

Thus, income - funds received by the entrepreneur, which he can continue to spend at its discretion. Profit is the balance of funds minus all costs.

Both income and profits can be predicted if you consider revenue for past periods of work, constant and variable costs.

The differences of profits from revenue are as follows:

The line between concepts may be unclear for an ordinary employee, it does not matter what the revenue differs from profit, but there is still a difference for an accountant.

How to determine the annual turnover

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Sum annual turnover It is the income of the enterprise received from its entrepreneurial activity - the whole amount that was obtained from the sale of products, services or work for the reporting year. That is, in other words, the annual turnover is the gross income of the company. Just follow these simple step-by-step advice, and you will be on the right track while solving your financial issues.

Short step by step guide

So, consider the actions that need to be taken.

Step 1
Determine the annual turnover for the last period at its enterprise. At the same time, if your organization is just beginning to develop (you recently opened your business), you can take statistics on a similar industry and navigate on the example of our own competitors. Next, go to the next step of the recommendation.

Step - 2.
Pay attention to the fact that the program for inflation gives the Russian government for the period under review (planned year). This indicator should be specified when planning the entire state budget of any country. Next, go to the next step of the recommendation.

Step - 3.
Output the amendment ratio to calculate the annual turnover of the planning year. In this case, if you want to keep the turn at a certain level, the amendment ratio will have to be equal to one. But if you expect to increase the turnover, you need to understand, due to what indicators it is possible. For example, it may be due to the most aggressive advertising campaign, by updating the product range or by raising prices. Next, go to the next step of the recommendation.

Step - 4.
Make a plan for the implementation of the necessary events after the definition of the above factors with reference to the calculated annual plan. Next, go to the next step of the recommendation.

Step - 5.
Make the adjustment of the result you received for last year Using the planning coefficient of the planned year (multiply these values). Next multiply the amount obtained on the correction factor, i.e.

OFF: Annual turnover

by the amount of reduction (increment) of annual turnover. Next, go to the next step of the recommendation.

Step - 6.
We break the value of the annual turnover of months to obtain the expected amount of implementation for each particular month of the company's work. At the same time try to take into account the features of your entrepreneurial activity - do not share the income on the equivalent parts. Next, go to the next step of the recommendation.

Step - 7.
Also note that any activities of the organization even in such a small period as one year, has its own lies and decals. Track them using previous years, and then schedule monthly revolutions (income) in accordance with market changes.
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Classification of assets

The company's assets include the value expression of the resources that provide the manufacturing process of the enterprise. As suits can be attributed to:

• Non-current funds (facilities, buildings, machine tools and equipment, transport, etc.),
• Current funds (cash debt debt, short-term investment, etc.).

Asset accounting is mandatory for most russian enterprises. All assets are focused on the left side of the balance and are divided according to the appointment:

• The first partition of the balance is represented by non-current assets (fixed assets and intangible assets), which are accounted for in accordance with the residual value less depreciation (line of 1100 accounting balance);
• The second section of the balance sheet is represented by working capital, which directly participate in the production process (line of 1200 accounting balance).

The formula of the average annual value of assets on balance

To calculate the average amount of assets of the enterprise for the year, it is necessary to fold the amount of assets at the beginning and end of the year. Further, this amount is divided into 2 or multiplied by 0.5.

The formula for the average annual value of assets on balance uses accounting data.

IN general The formula for the average annual value of assets on balance is as follows:

CA cp \u003d (SUP + SACP) / 2

Here CP - the average annual value of assets,

Sanp - the cost of assets at the beginning of the period,

SACP - the cost of assets at the end of the period (year).

The formula for the average annual value of assets on the balance allows us to calculate both in the assets of the enterprise as a whole and separately on revolving and non-current assets.

Features of calculation

The assets of the enterprise in the amount are recorded on line 1600 of the balance sheet, which is compiled by accountants at the end of each year. Applying this formula, the balance sheet indicators for several years use, while the balance of the line 1600 is taken from the balance for each year, it is summed up and divided by 2.

In the case of calculations on current assets, the formula for the average annual value of assets for balance consumes information from 1200 balance sheet. If the calculation of non-current assets is needed, the accountant uses indicators of 1100 account balance.

Increasing company turnover | 5 main tools

Use the indicators to be similar in the same way by finding the average value of assets and comparing the balance of the balance in the corresponding years.

The average annual value of assets for balance

The average annual value of assets that is calculated by analysts is used later when calculating the coefficients that can be characterized by the state and efficiency of any enterprise:

• Profitability of assets
• The turnover coefficient of assets, etc.

Also, the indicator is used to find the reasons that led to changes in the work of the enterprise and making decisions in the field of resource management.

The average annual value of assets can give a more accurate understanding of the magnitude and cost of assets, while it levels circumstances capable of distorting the real amount of assets.

If indicators of the turnover of assets of different enterprises are compared, then it is necessary to check the uniformity of the assessment of the average annual assets.

Examples of solving problems

Revenue (also meets as turnover and volume of sales) - the full amount of the requirements (including unpaid), filed by the enterprise or entrepreneur to buyers as a result of the implementation of manufactured products, services, work during a certain period. Revenue is one of the types of income of the company. Gross profit equals the difference between revenue and expenses (costs) in the main type of activity (the cost of sold goods or services). The increase in capital as a result of an increase in the cost of the value of the company's assets is not a revenue. For charitable organizations, revenues include the total value of the received money gifts.

Revenues from the sale of products (works, services) includes funds or other property in monetary terms, obtained or subject to obtaining goods, finished products, works, services at prices, tariffs in accordance with agreements. Net-revenue, unlike gross revenue, decreases to the amount of taxes.

In this case, the activities of the enterprise can be characterized in several directions:

• revenue from the main activity coming from the sale of products (performed works provided for services);
• revenue from investment activities, expressed in the form of a financial result from the sale of non-current assets, the implementation of securities;
• revenue from financial activities.

The overall revenue consists of revenue according to these three directions. However, the main importance in it is given to revenue from the main activity, which determines the entire meaning of the existence of an enterprise.

Features of the calculation

In accounting, two basic revenue calculation methods are used:

1. Cash method - Revenue is considered a cash payment for accounts or at the cashier of the enterprise or the commodity commits (barter).
2. Method of accrual - Revenue is accrued when consumers have obligations to pay for products or services of the enterprise.

   How to calculate the annual turnover

   Most often, the accrual occurs at the time of shipment to the consumer of products or the provision of services.

see also

Notes

1. G.I. Efimov, V.G. Krutsko, K.G. Nakapetyan, V.A. Transaction. Fundamentals of management in modern conditions. - Moscow: Satellite +, 2016. - P. 25. - 374 p. - ISBN 978-5-9973-3668-4.
2. Finance of enterprises: tutorial / N. E. Holy; under total. ed. N. E. Zayatsov, T. I. Vasilevskaya. - 3rd ed., Act. - Minsk: See. School., 2006. - 528 p.

How to calculate turns?

An important indicator of the enterprise or company is its turnover. It is used to calculate the payback and daily rate of the means. Before you know how to calculate the turnover, it is necessary to determine the main indicators affecting them. Curvas are necessary to ensure the production process, as a result, the cost of their cost on finished products occurs.

Any economic activity involves the use of working capital.

What does it mean 5mln a day? (inside)

These include unfinished production, production reserves, ready and shipped products, receivables, cash and money at the enterprise's current account. In the daily activities of the enterprise, they pass several stages of use.

Workwinking Stages

• Money. The funds are directed to the purchase of raw materials, components, materials, containers, fuel and other components of production activities.
• Production. Established earns as a result of the production process are moving to finished products or semi-finished products.
• Commodity. To obtain cash implemented finished products or semi-finished products.

Guide

It is necessary to determine the period for which the calculation will be carried out (for example, for a month, half of the year). Most often, the calculation is carried out for the year.

It will be necessary to collect data on all sales performed for the selected period. This is summed by the cost of sold goods (P).

The value obtained as a result of the calculation of sales (P) must be divided into the amount of costs (s).

The result obtained allows you to analyze the success economic activity. Than it is more, the more efficient the assets and the above profitability of production are used. Increase the turnover will increase profits.

To evaluate how efficiently, working capital is used, the calculation of their turnover. To do this, determine the time required for the full turnover of funds from the acquisition of materials (monetary stage) to sales (commodity stage). Comparing the planned and actual turnover, conclude its slowdown or acceleration.

Rational use of working capital helps rationing. It includes the development of informed standards and the norms of consumption of materials, raw materials and other means to ensure uninterrupted operation. The easiest mission method is based on the use of data on working capital over the past period in which the necessary amendments make.

Question: How to calculate turns on a set account?
Answer: Most often used by the average monthly turnover. For its calculation, it is necessary to divide the turnover during the period under review by the number of months in it. This indicator usually interests the tax service and future lenders.

Question: What is pure turnover on account and why are they needed?
Answer: Clean turnover is the difference between the arrival (debit) receipts and means that are not associated with the main activity of the company (for example, charity). The indicator is used to analyze financial activities, comparing the results of reports and the real movement of funds.

Question: What is called the standard of working capital?
Answer: It represents a minimum amount in monetary terms, without which production cannot be organized. For its calculation, the reserve rate is used in days for each element involved in the manufacturing process, and the indicator for which this norm is established.

Each entrepreneur should know what income and profit of the enterprise, as well as what they differ from revenue.

Profit and income are the main financial indicators of economic activities of various organizations, regardless of the form of ownership. They can give an idea of \u200b\u200bthe total profitability of the enterprise.

The costs of social and production development of the company should be financed from profits. The source of financing of the state budget is the company's income tax.

What is revenue (turnover)

Revenue - cash received (reversed) by an enterprise, a company, an entrepreneur from the sale of goods and services, revenue from sales. That is, this is the whole amount of money that happened after the sale of goods.

Example of revenue (turn)Petya sold 100 phones of 10,000 rubles. Revenue will be 100 * 10,000 \u003d 1,000,000 rubles.

Revenue from the sale of certain products is divided into two main species - clean and gross:

• Under clean revenue It is understood by the amount of funds after all sorts of deductions, tax fees, discounts and the cost of the returned product.
• Gross revenue - This is the total amount of cash receipts after selling certain products or providing services.

Income \u003d This is a revenue (revolution) - cost (or purchasing price) of goods or services. From the specified amount, taxes are deducted. Material costs are funds that have been spent on the purchase of products or the necessary equipment. Similar costs include a variety of social contributions. The issuance of wages to this category has nothing to do.

An example of income, Let's say the cost of phuthot phones 5000 rubles. Total 100 pieces he sold 10,000 rubles for each. Then income \u003d 100 * (10,000 - 5,000) \u003d 500,000 rubles.

Payment for payment work force And profits are the main components of the income of a particular enterprise. The market value of the goods and the overall market conjudation have a direct impact on the level of income of the organization. Possible receipts from individuals and legal entities do not belong to the profitable part of the company.

If the income is subject to tax payments, then after their deduction, the amount includes the following elements:

• Insurance I. investment income. These are the amounts received during investment activities and insurance premium costs.
• Consumer funds whose activities require the cost of the social sphere.

Revenues may be extreme, cumulative and medium.

• Marketing income - This is the difference for which the overall income of the organization after selling a certain unit of goods. Demonstrates the overall return on the activity of the company.
• Total income - This is the final result of the company's economic activity, the difference between the value of goods and production costs.
• Average income Get after the sale of one unit of goods. It is equal to the price of a certain implemented product.

Experts also identify the concept of other revenues. These include variety of penalties, interest for the placement of the deposit.

What is profit

Profit is the difference between costs and incomeswhere the latter are an indicator of financial activities.

Profit example, Petitage income from the sale of phones amounted to 500,000 rubles. But you still need to pay taxes, pay the salary manager, pay for rent, etc.

The maximum increase in profits has always been one of the main goals successful businessman. It is considered the most important estimated summarizing indicator of a particular company.

The indicated concept includes the following main components:

• Profit from the sale of property and sales of material values.
• Funds that were obtained from additional (non-mineral) activities of the organization. There are in mind securities, dividends, funds from the delivery of real estate for rent.
• The difference between the means that was obtained from the implementation of a specific product and its real value.

If it was revealed that the profit of the enterprise was zero, costs can be considered the result of such economic activities. The maximum indicator of this concept can be obtained when selling an additional copy of the goods.

Several main functions of the company's profits are distinguished:

• Provides funds to the development of the company.
• Forms taxes on the profit of commercial enterprises.
• Shows the final economic result of the activities of the ordinary enterprise.

For productive profit management, experts are recommended to consider its limit indicator to which you need to navigate. Some managers of firms are actively practicing a decrease in pricing policy. But this should not be exacerbated. With a lot of demand for the goods, the profitability of the enterprise as a whole can be disastrically reduced.

Experts advise to offer their customers inexpensive analogues of goods and services that are considered to be the most sought-after. Such measures will help to preserve the attractiveness of products and the normal price category.

This financial indicator has several classifications. According to the results of economic activities:

• Minimally permissible and maximum possiblewhich happens when minimum costs and maximum profits.
• Regulatory - This is a standard minimum indicator provided by the company.
• Involved - The loss that was formed due to the fact that one of the participants of the transaction violated its obligations.

Profit can be addressed and not taxed. It is differentiated to economic and accounting depending on the costs. The first is the difference between accounting profit and additional, forced expenses.

As for the second option, it is positioned, as the difference between the emerging costs and income of the enterprise.

Gross profit is the difference between the total income of a particular organization and the amount of costs. Clear profits can be calculated by deducting from gross profits of all related expenses.

About EBIT and EBITDA profits

These are two more types of profits on which attention should be accentual.

EBIT profit is positioned as an intermediate value between gross and clean indicators. Some believe that this is operating profit and are mistaken. In this concept can also include inoperative profits. The amount of EBIT's profits can be calculated based on the amount of profit and losses before paying tax contributions. This indicator must be positive.

The profit value directly depends on the depreciation indicator and the method of its accrual.

EBITDA is the amount of profit before paying interest, depreciation and taxes, demonstrating only the arrival of cash. This analytical indicator is calculated on the basis of the financial statements of a particular organization and is the main indicator of how generally the profitability of the company is, regardless of various debts and depreciation methods.

By defining EBITDA, it is possible to calculate the debt load of the organization. For this, the nominal profits share the indicators of debts.

These EBIT and EBITDA values \u200b\u200bare reduced to one - "bringing to a common denominator" economic indicators of organizations from different countries. Tax systems of various states are not similar to each other. This means that income tax rates will not be equally equivalent. The introduction of EBIT and EBITDA profits to the accounting practice allows you to correct this situation.

Experts in the economic sphere have a generalized point of view on obtaining maximum profits to a specific company. It is necessary to equalize the limit revenue with limit costs. In this case, the profit of the enterprise must be maximum. But still it is individually for different organizations.

The turnover of the enterprise, or turnover, is called gross income - this is the amount of money that the company received as a result of sales of its product (product or service). Sales revenue, or trafficking enterprise turnover, use for reports in statistics.

Financial the turnover of the enterprise refer to the funds received from sales. The trade is used by the term "trade turnover", indicating the amount of money that has come for a certain period: month, season, year.

Company turnover - This is a total volume:

• shipped goods of its production, work done and services performed by their own efforts;
• sold goods;
• sold materials, raw materials, components, fuel, which was previously purchased for their use in production.

Funds' turnover company - This is the movement of production factors expressed in the material and material equivalent.

The stock turnover of the enterprise covers the production and operating spheres. Current funds of the company, or cash turns of the enterprise, is a combination of consumption and production funds.

Coverage funds differ from the main fact that they function fully in all production cycles. The costs of them are included in the mandatory production costs. References can serve as materials, fuel, raw materials, energy, purchased semi-finished products and spare parts.

Foundations appeal - This is a combination of all funds that function in the field of circulation: cash, product for sale, receivables, etc.

In the turnover of the enterprise turns on The total value of the goods of its own production, which were shipped, as well as the cost of work and those services that were fulfilled their efforts. In addition, the organization's turnover also includes revenue from sales of purchased goods (without VAT, excise taxes and other mandatory payments).

Volume of shipped goodsinternal production in the turnover of the enterprise is called the cost of products, which is made by a legal entity and shipped during the reporting period or released for sale. Also, the volume of shipped goods refer direct exchange with other legal and individuals Regardless of whether the receipt of cash was the seller.

This indicator of the company's turnover is a direct reflection of the company's commercial activities.

Retail trade turnover Revenue becomes a product acquired for resale (minus value added tax, sales tax and other mandatory payments), revenue of the transmitted (shipped) product internal production, income from other activities (for example, from renting premises, transport, equipment and etc.). In turnover of retailers, income from sales of its fixed assets, assets, currency, shares and other securities.

The turnover of the enterprise wholesale trade is a revenue from the sale of goods acquired for resale (not counting VAT and other obligatory payments), from the mediation services (commission of agents with deduction of taxes), the value of the shipped (transmitted) product of its production, profit from other activities (rental of premises, equipment, transport, etc.). No in turnover as well as in retail, revenues from sales of their funds, financial assets, currency, securities, etc.

Monetary turnover of the enterprise is the sum of all payments, cash and non-cash, at a particular time interval. This is the name of the individual circuit of the real movement of the company's money. It is based on the shipment.

The money turnover of the enterprise consists of two parts:

• the first arises between the companies in the sale of the product. Simply put, these are commodity payments;
• the second part of the company's monetary turnover is payments for all other operations that are not related to the goods (employee salary, dividends, taxes, etc.). Do not confuse the concept of "cash turnover" with the "payment turnover".

When it comes to money turnover, there are in mind the operations associated with cash and non-cash payments. Payment of the tradethey are associated with monetary other types of payments: with the help of checks, bills, etc., that is, the money turnover is part of the entire payment turnover.

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What types of turnover in the enterprise

1. Cash-turn - These are all cash payments.

In each organization in Russia, regardless of its legal form, free financial resources should be kept in the commercial bank account.

Cash transmission of the enterprise, or cash calculationsfunction between legal entities and individuals, individuals, as well as among all kinds of enterprises, organizations, institutions.

Calculations includeall kinds of payments of financial funds to employees. In cash, the company includes wage, scholarships, pensions, monetary assistance and subsidies, receipts from the financial system, etc.

Cash with calculations, individuals enjoy when buying and selling, providing and paying services. Also in cash intensity of the enterprise is the issuance of the following payments: wages, scholarships, financial support of servicemen. The funds of banks are paid on time stipulated by the Agreement, the decision of the Government of the Russian Federation and the indication of the NBU.

Cash issuance occurs by translating from the current account of the organization with the help of checks, where on the turning side indicates the purpose of the amount taken from the account.

Cash facilities that come to the organization's cash system per day must be submitted daily to the bank that serves the company. Thus, there is a daily cash turnover of the enterprise.

At his office, an organization can only leave cash only in a certain limit, the limit of which is established by the bank that serves it. This limit is determined taking into account the specifics of the company's activity, because the amount should remain at the cash desks, which will be able to ensure the smooth functioning of the company's capital turnover, starting from the next day of the working day.

1. Cashless money back

A non-cash monetary turnover is called the part of the company's capital turnover, where cash flows go through their transfer to bank accounts either through mutual requirements that exclude monetary marks themselves.

For the most part, the money turnover of the enterprise takes place on non-cash calculations. This is because cashless turnover has significant advantages over cash and is more efficient for people as a whole, and for individual economic entities.

Causes of non-cash calculation efficiency:

1. A significant reduction in social costs of circulation.
2. Creature required conditions To resolve the country's capital turnover of the enterprise.
3. Improving the economic condition of each subject in the non-cash calculation system - acceleration of the money circuit gives the close relationship of people with banks and a monetary system as a whole.

Thus, each member of the cash circulation is in a favorable position, calculating a non-cash method with banks, as well as within the limitary turnover of enterprises.

The system of cashless payments includes:

• their organizational principles;
• system of requirements for the company;
• formats and methods of calculations;
• rules for the order of payments;
• estimated documentation required in the financial trafficking of the enterprise.

System of the principles of non-cash calculation:

• calculation in cashless form is carried out following the provision of services or the provision of goods;
• both cashless money turnover of the enterprise and the calculations of individuals occur with the direct participation of banks and they are controlled;
• all non-cash payments are carried out on a voluntary basis;
• the payer has free funds or the right to credit.

Requirements To the organization of non-cash settlements:

• payments must be timely;
• conditions should be created to ensure control and discipline of non-cash financial turnover of the enterprise, including bank contracts;
• unacceptable cash flows in the calculations are unacceptable, it is necessary to bring the moment of providing goods and services with payment.

Methods of non-cash settlements:

• transferring money from the payer's current account at the expense of the recipient;
• offset requirements of both sides.

Types of cashless settlements: nonresident, local, republican and interstate.

Nonresident represents non-cash financial transactions as part of the company's turnover among suppliers and buyers who are serviced by banks in different cities. Local non-cash payments are the cash flows between the supplier and the buyer, when the service occurs by one or different banks within one settlement.

Depending on the scope of application, among other things, in the framework of the financial turnover of the enterprise, non-cash calculations can be made:

• during commodity operations for TMC after the services provided and work performed;
• with operations that are not related to goods and services (tax and other payments to the budget, loans).

Depending on the nature of the calculated documentsIncluding with the monetary turnover of the enterprise, there are the following types of non-cash settlements:

• payment requirements;
• money orders;
• payment requirements for instructions;
• checks;
• accredit and bill calculations.

To implement the financial turnover of the enterprise in obligatory Open accounts in banks.

• Performance performance - main sensors of the company

They are given legal entities who are engaged in commercial activities, and citizens carrying out business activities Without the formation of a legal entity (waiting).

Funds from it can independently spend the owner of the account. It is possible to produce the following operations:

• enroll in account financial arrivals;
• check out money on the owner's application.

To open the calculated and current accountTo ensure the financial trafficking of the enterprise, the following is subject to the provision of banking institution documentation:

• statement;
• state registration of the company;
• a copy of the constituent agreement on the creation of the company;
• a copy of the company's charter;
• two cards where samples of signatures and print prints are presented, certified by the notary;
• help from the tax inspectorate on registration.

The bank has no right to not open the score to the client, if future non-cash operations in the turnover of the enterprise have a legal basis.

Depending on the nature of the money relations The company's turnover may be:

• settlement serving payments for goods, and services, and non-universal obligations of legal entities and individuals;
• credit trafficking;
• financial turnover of an enterprise serving cash relations.

Depending on the subjects, between which funds moveIn the financial turnover of the enterprise there is a movement:

• interbank (between banks);
• banking (among banks and legal, as well as individuals);
• between legal entities;
• between legal entities and individuals;
• between individuals.

• Examination of project documentation: when you need and how to conduct

How to make an analysis of the company's turnover

Relying on analytical and accounting, the company's financial turnover is assessed as the amount of credit turnover and accounts that reflect cash flows in operations, investments and commercial activities.

The company's financial turnover is a totality cash streams With various monetary operations. This kind of grouping makes it possible to identify the economic efficiency of each of the enterprises of the company's turnover. The overall result shows changes in the company's economy, it is checked with the original and final financial balance on the balance sheet in accounting.

If you analyze the movement of the company's money circulation, it is possible to see quite accurately, what is the difference between the value of the financial flow that took place in the organization last reporting period, and the funds received during this time. When a comprehensive study of the commercial component of the company is carried out, the economic indicators are analyzed, given the specifics of financial flows, that is, the total turnover of the enterprise.

This is partly due to the fact that in modern reports reflect the economic results that are formed by the method of accrual, not through the cashier. In other words, all the parishes and costs of cash funds are reflected in the reporting period in the fact when they were, regardless of the real movement of the financial turnover of the enterprise.

There is still such a moment. Basically, the receipt and outflow of finance do not carry the principal impact on the total turnover of funds in the enterprise during the reporting period, since they are considered in the current period as income and costs. We are talking On incomes and expenses of future reporting periods, receipt and payment of advances, receiving and returning loans, acquiring fixed assets, financial investments, etc. It is better to analyze not only the financial results of the company's activities and turnover of the enterprise during the reporting period, but also the results expressing in changes In the remaining of finance in the period and in their structure.

Can be carried out monetary Motion Analysis in two ways: Direct and indirect.

1. A direct method is supposed to analyze the arrival of funds in the turnover of the enterprise (revenue from sales, etc.) and expenses (payment of accounts to suppliers, return of loans, etc.) of finance. In fact, the information base for analyzing financial movements is revenue.
2. An indirect way is identified and accounted for operations related to the movement of money masses and a gradual rate of profit.

A direct method analyzes the results of operations (financial trafficking of the enterprise) for a certain period. These operations can be grouped by three types of activity:

• operational - these are sales, advances, payment of service providers, the conclusion of rapid lending agreements and loans, payments, payments with the budget paid / received interest on loans and loans;
• investments - Money trafficking enterprise related to the purchase or sale of assets;
• financial sector activity - long-term loans and loans, different kinds financial investments, closure of debts for the loans received earlier, dividends.

Source Information for Analysis - This is form number 1 "Balance of the enterprise" and form No. 4 "Report on cash flow". They can be generalized in such a formula:

d 0 + ▲ + d - ▲ - d \u003d d 1, where

d 0, D 1 - the balance of the company's finance at the beginning and end of the reporting period,

▲ + d - the amount of money receipts during the reporting period,

▲ - D - Financial expenses.

The money turnover of the enterprise depends on the various factors of the company's functioning. Because of this, in this formula, the arrival and outflow of financial resources is represented in three components of the types where current, investment and financial activities are reflected.

Money Motion Structure Shown in these formulas:

▲ + d \u003d ▲ tech + d + ▲ inv + d + ▲ fin + d

▲ - d \u003d ▲ tech - D + ▲ Inv - D + ▲ Fin - D

▲ tech + d, ▲ tech - d - arrival and outflow of finance (enterprise turnover) from operating activities,

▲ Inv + D, ▲ Inv - D - the arrival and outflow of investment funds,

▲ Fin + D, ▲ Fin - D - the arrival and outflow of money from the financial sphere.

Cash receipt from current activities (▲ tech + d) expressed in revenue from the sale of goods and services, as well as advances that buyers paid (customers).

Cash flow from current activities (▲ Tech - D) accounts for payment of goods and services, wages, deductions for social needs, accountable amounts issued to close the needs operating work, tax payments, advances are advances and other payments, advances to suppliers, loans and loans - that is, the cumulative financial turnover of the enterprise for operational needs.

Cash receipt from investment activities (▲ Inv + d) is a revenue from the sale of the main product and other property, dividends and interest on investment, receipts from bonds, shares and other long-term securities. It all is part of the income in the investment trafficking of the enterprise.

Cash flow from investment activities (▲ Inv - D) implies equity participation in construction, the acquisition of securities and long-term cash investments, dividend payments and interest on shares and other securities, buying fixed assets and assets. All this is related to the expense of the enterprise investment turnover.

Cash receipt from financial activities (▲ Fin + D) implies income from short-term securities, from the sale of pre-acquired securities, from paying loans, etc.

Cash flow from financial activities (▲ Fin - D) is a combination of acquisitions of short-term securities, refund of payments, etc. The funds from financial activities also play an important role in the money back of the enterprise.

• Processing assets of the enterprise: concept, management and analysis

5 rules how to calculate the company's turnover per year

Annual turnover It implies the amount of the company's income (or an individual entrepreneur), that is, the total amount from the sale of the product during the year. In other words, the annual turnover of the enterprise is gross income.

Rule 1.

You need to determine the annual turnover of the enterprise of the previous periods of your company. If you are at the beginning of your path, take advantage of competitors in this industry.

Rule 3.

Make the amendment ratio to calculate the annual turnover of the enterprise to the planned year. If you need to leave the company's turnover on the existing level - in this case, the coefficient will be alone. If you want the growth of the annual turnover of the enterprise, you need to think about what factors It is possible to increase it:

• carry out a more saturated advertising campaign;
• update products
• increase prices.

Decide this and think about step by step, as you will implement the growth of the cash turnover of the enterprise throughout the year.

You need to adjust the result of the previous years achieved by you, taking into account the inflation coefficient of the planned year and with the amendment ratio. For example, over the past 3 years, you managed to achieve financial turnover of an enterprise in an average of about 3,000,000 rubles per year. You want to increase it by 15%. The desired turnover, taking into account the correction factor: 3000000 * 1,15 \u003d 3,450,000 rubles. Next, calculate the required amount taking into account the expected level of inflation in the coming year, it will be 7%: 3,450,000 * 1.07 \u003d 3,691,500 rubles. You received the sum of the planned volume of the annual turnover of the enterprise. We multiply on the inflation rate, but we do not take it, since the desired amount of annual turnover should be equivalent to the average annual turnover of the enterprise in the last 3 years. So, if you wish to raise the company's annual turnover of up to 3,450,000 rubles, but you will not take into account inflation in the amount of 7%, your annual turnover will result in 3,208,500 p. And it is less than the desired result.

Rule 4.

Next, you need to split the amount of annual turnover of the enterprise for months, and you will have the expected amount for each of them. Just take into account your specifics, do not share the turnover of exactly 12 parts. Each activity has over the course of the year and rises, and decline. Analyze the schedule of income of the past years and, based on their example, plan each average monthly turnover, taking into account market fluctuations. In this case, your plan will be more accurate.

Opinion expert

How to maintain the volume of turnover in the enterprise to the no-season

Mikhail Fishermen,

business consultant, Moscow

Almost in any business area there is a recession time. With these periods it is very difficult to fight, it is best to prepare for them in advance to support the company's turnover.

If you want to save the minimum level of sales into the unrest, you need to create a direction or choose goods that during this period literally will be an alternative to your main product. Support the company's turnover during the year you segmentation. Suppose, in the summer, offer people tours to Greece, in winter - Goa or skiing European resorts. For spring and autumn better suitable As tourism Egypt, there is ideal weather at this time. Many firms during the off-season are reoriented to another client group: for example, in the summer months there is more interaction with the retail client, in the winter - with corporate. This contributes to the maintenance of the company's turnover into no-season.

If the seasonal goods you did not have time to make money, there is a way out. Condure sale, make a sales stimulation using various marketing tools - use advertising, promotions and discounts. Significantly increase profits this will not help, but so you can save the minimum financial turnover of the enterprise. In retail, for example, open the stock store and sell out products.

To prepare for non-season, you can use the analysis of previous periods. Implement new technologies, business processes. In the end, teach staff, and if necessary, hire new workers.

So, in order to maintain a money trafficking of the enterprise into a non-season, it is necessary, first of all, learn to apply the experience of the divergent (from previous periods) and competitors. Learn statistics, analyze customer preferences and take appropriate measures. So you will be able to prepare for unpleasant business manifestations in the union.

How to increase the total turnover of the enterprise

This is actually a key question for any organization. Accordingly, profit will also grow from increasing the total turnover of capital. there is two ways to solve this problem:

• extensive;
• intensive.

In the first case, you need to use external resources - to increase the number of sellers, the amount of finance in the turnover of the enterprise, the number of customers, dealers, etc. In the second, use the internal reserves of the company.

Due to whatthe company's turnover increases with the same managers, a constant product and a stable market situation?

1. Teach managers. Training will allow you to increase the conversion at all stages of the sales funnel.
2. Offer your customers special conditions: promotions, gifts, bonuses, etc.
3. Earn a question of motivation.
4. Use new, first of all, intangible resources.
5. Accounting, planning, to help you.

• Motion personnel: Algorithm, boosting sales up to 40%

How to increase the turnover of enterprises: 8 cunning methods

1. What to do if there is no money for gifts to customers.

Congratulate, for example, the partners of the agricultural sphere Happy New Year not on the eve of January, like everyone else (your gift is still lost in mass with others), and on March 1, when it starts with a C / X year. In other areas, congratulate customers with the start of the fiscal year - many firms begin it from spring.

2. How to inspire employees to fulfill the plan.

Unfortunately, many companies will not disclose their employees the company's performance. Of course, all the data is definitely not worth the result, but to increase the turnover of the enterprise you need to inform the information to employees generalizable: "The plan is 85%." It is better to do it better and somehow unusual. Buy, let's say a large glass vase and fill it with tennis balls in the process of execution of the plan. So your employees will always see that sales are increasing, and they will have more motivation, and you have an increase in the financial turnover of the enterprise.

3. How to increase the amount of the check.

Example from practice. In the door store and floor coverings, it was necessary to increase the "average check". Consultants on the chest were hung notepads. When the buyer came, the seller asked: "What is your name? What would you like? " "And entered this data in a notebook, after which I said:" I will show you where it can be found. " This simple innovation made it possible to increase the average amount of the check by 13%, which increased the total turnover of the enterprise. Another example from the company for sales of telecommunications. There, before each manager, a sticker was posted with the inscription: "Sell, damn it! Sell \u200b\u200bmobile Internet! ". Interestingly, sales increased in this company by 5%.

4. If your commercial offer is not read.

There are people rational, and there are emotional. The first is better understood by the language of the numbers, the second pictures. For this reason, your commercial offer must be done for each type separately. The most interesting thing is that the same person from simple curiosity will definitely want to open both to compare them. That is, he will read a commercial offer anyway. Even to increase the turnover of the enterprise, if your commercial offer is not read, you can recommend compare it with proposals of competitors. It will be useful to put all the KP of competitors to the floor, and then stand up on the chair and look at all this from above - can you see your leaflet or need to redo it?

5. How to get ahead of competitors.

Give your employees to learn the portals of your competitors, their advertising moves, commercial offers - let, say, on Fridays, you report on what has changed in a week. You can install a magnetic board in the office so that any worker, having learned something new about the competitor, attached information to the board. If your employees know what is happening at opponents, you will quickly take the right actions and you can increase the company's turnover.

6. If employees do not push ideas.

Hand key employees on the book - let it read a month. After that, every employee must write all interesting ideasHe read, as well as his ideas about what can be realized to increase the company's turnover. There is another method, how to make employees literally fall asleep you with ideas. Apply the famous brainstorming, only in a destructive key. Collect your employees and ask them: "What should we do to fail this project?" Either: "What to do to reduce the turnover of an enterprise three times?". This pretty jog feed will give people courage and impetus for creativity, and you will be given a lot of ideas. And you will mark them later for yourself with a "plus" sign.

7. How to increase revenue.

Offer the client three possible options. Suppose your product is coffee. When you offer people two options - Grande for 79 rubles. And Tall Grande for 119 rubles. Most likely, both types will strike approximately the same. However, when you offer Super Grande as a third version for 149 rubles, only 15% will prefer GRANDE, and 85% will buy Tall Grande. The alternative to the third option is created that customers choose the second. But the store should accommodate the sign of the sign with the words: "Cappuccino Grande for just 79 rubles." This is a wonderful way to increase the turnover of the enterprise.

8. How to make your product selling as many people as possible.

First, make a set of business cards each employee, including courier. And let the sales manager be a business card with the inscription: "Leading key clients manager." Secondly, give a small souvenir to everyone, even to the one who comes to you for an interview. This makes, for example, Google Corporation - they give an interview to each candidate a flash drive, handle and notepad. Thus, it is possible to secure the effect of a sarafined radio that ultimately will raise the company's turnover.

• Conduct promotions: how to increase brand awareness and product

How to constantly increase the turnover of the enterprise even after stagnation

Most commercial directors say that with the increase in the company's turnover of more than $ 2-5 million per year, they slow down sales and reduces handling. When the business grows, but it ceases to develop, previous control levers do not function anymore. What to do to overcome stagnation so that the company successfully grew and developed?

When introducing a new strategy of growth and development, it is necessary to clearly decide which product, in which markets and who you will sell, what the desired turnover of the enterprise is such an analysis will allow you to completely see the scale of the organization. Actually, so you can predict the future of your company. It often happens that the current situation in the company is far from the desired. If you have an abyss between reality and your goals, you need to conduct serious transformation, introduce new technologies - only comprehensive measures will give required growth Company turnover. They should be based on the positioning of the company and goaling.

Determination of target market segments and positioning of the company. Finding your target client and a niche in the market, you need to begin implementing relevant technologies, product, quality, logistics, services. As soon as you clearly segmented your audience, you will be able to correctly position your organization by applying it for the needs of the client. In addition, it will be laid a solid foundation for a long-term and stable sales growth, which will no longer be random, and will be manageable, which will definitely provide a good financial trafficking to the enterprise.

When the market niche is not yet selected, and the positioning strategy has not yet been developed - start it rather, and you will not need to recover after stagnation, you can overtake it, and the turnover of the enterprise will not even have time to decrease.

Goal.What is the procedure for setting goals? This makes it possible to form a firm policy in different areas. Personnel, manufacturing, financial, assortment-price-price - all of them must rely on your goals. If you have it clearly defined, it cansize to action and will help to calculate in advance. various situations and financial turnover of the enterprise. Commercial goal setting consists of triads: market-client, financial and economic and commodity and supply targets.

Market clienta group of goals is prim than in a successful and promising business. According to its goals, the organization and analyzes which market share and for what period wants to have what kind of enterprise's turnover is necessary for this and how many percent of their customers firm wants to make their permanent adherents. There are many aspects: the quality of the structure and dynamics of the development of the client base, the level of influence, maintenance and satisfaction of customers.

Financial and economic A group of goals includes sales volume (realized margin, margin), profitability, work with receivables, costs of costs, enterprise's turnover, labor productivity indicators, etc.

Commodity-equippeda group of goals includes an assortment structure and planning of commodity reserves, an optimized selection of suppliers and interaction with them, logistics processes, etc. These goals also affect the capital trafficking.

Sales modeling It is the following mandatory aspect of an enterprise turnover growth strategy through its development. Its main goals are to eliminate the accident factor in the sales department, the large product productivity, the creation of sales management levers. If you are engaged in sales modeling, then the tasks that you put in front of the department will be implemented. The thoughtful model removes all sorts of conflicting actions in positioning, assortment and logistics. Thanks to her, the turnover of the enterprise is significantly increasing. As an example, consider two sales models in companies selling medicines in bulk. In one company, products are delivered to pharmacy chains every two weeks - such a model is designed to purchase goods by large batches, respectively, stocks in stock are calculated, and demand is predicted, and bonuses are planned. The company's turnover is quite stable. In another company, products are supplied in one day four times, they can bring one aspirin packaging. Here, too, there is its advantage: the customer does not need any miscalculations and forecasts. Each of these models is effective, but they differ in them as market segments. The difference is not only in delivery, each of the two wholesale companies is quite differently positioned.

The process of sales modeling is associated with the entire development strategy of the company and is built in any organization in its own way, depending on the goals, cash turnover of the enterprise, etc. In one company can even be used several models at a time. To implement it, you need to segment the market and close separately the needs of each of these segments, organizing specifically targeted sales technologies and defending step-by-step interaction with customers.

Opinion expert

Enhancing the company's turnover through development due to the definition of targeted niches and rational goal

Garnik Kocharian,

partner and managing firms "Salary-Optim"

My partner's company (regional distributor of the B2B segment) worked very productively, while in the stage of entrepreneurship. In the company worked several managers. Most worked with corporations, and the goods shipped to customers directly from manufacturers. But by a certain point, the customers began to centralize deliveries and produce part of their purchases in the capital. It was obvious that soon the segment of interaction with major corporations will be closed for this supplier. At that moment, the transition to the development of new niches for cooperation with small and medium-sized businesses was resolved.

Of course, work on corporate customers and ensuring small and medium-sized businesses has a huge difference. These are completely different enterprises turnover, other approaches to the formation of sales models, other assortment and pricing policies, logistics. They began to form a new client base, and a profitable part of interaction with corporate clients to intensively invest in small and medium wholesale. Survived a huge work: the market was analyzed, competitors were assessed, new tasks were raised before the company.

All these changes led to the significant development of the company. A year later, the company's office, which before was located in the same office, held the whole floor of a large business center. In only the sales service today, more than 30 managers are working, there is a strong information system, the pre-sale preparation and delivery of goods are systematized, warehouses are equipped. Thanks to the approach "height through the development" of the company, new segments of the sales market were developed, and she managed to take a lot of his share.

Information about experts

Garnik Kocharian, Managing Partner, Salary-Optim. "Salary-Optim" is a consulting bureau, founded in 2003. Specializes in the design and implementation of personnel remuneration systems. Official site - www.zarplata-optim.ru.

Mikhail Rybakov, Business consultant - Certified project management specialist (CPMS, IPMA). Official site - www.mrybakov.ru.