Profitability wholesale statistics. Profitability Sales (ROS). Formula. Calculation on the example of OJSC Aeroflot

Return on Sales, ROS is an indicator of sales efficiency, price control tools and costs. There are several formulas for calculating ROS. Read what formula to choose how to analyze the data obtained. And also download a report that will help control the profitability of sales.

What is the profitability of sales

Sales profitability is an indicator for assessing sales efficiency. As the calculation base, sales or revenue acts.

Net profitability profitability formula

Most often, the profitability of net profit sales (ROS) is calculated.

Net Sales - revenue from the sale of products less deductible taxes (VAT and excise collection), for the same period.

However, when calculating, instead of net profit, you can use:

• gross margin (sometimes allocated in a separate indicator - marginal profitability);
• operating profit;
• profit before taxes and interest (EBIT);
• profit before taxes.

The choice of the numerator depends on the availability and complexity of obtaining data, tax burden, analysis objectives.

How to calculate the operating profitability of sales for net profit

The operating profitability of net profit sales makes it possible to evaluate the effectiveness of the company's main activity. It is determined by the formula:

where R n is the operating profitability of net profit sales,

NPS - net sales profit,

TR - revenue.

Profitability Sales of the Balance Formula

RP \u003d Row 2200 / line 2110,

where RP is profitability of sales,

row 2200 - Profit (loss) from sales,

row 2110 - Sales revenue.

In this case, sales profitability shows the share of profits from sales in the revenue of the enterprise.

Economic essence and regulatory value of the indicator

The profitability ratio of sales shows the share of profits in every ruble of revenues, it allowed to evaluate the efficiency of sales, understand how many earnings will bring each ruble revenue.

Generally accepted standards for the value of the indicator. You can focus on industry standards or indicators of competitors or similar enterprises. The top management of the company must independently determine the necessary norms, permissible deviations and response schemes to exceed admissible deviations.

Excel model calculation of the forecast profitability of sales of a new product

If the company plans to include a new product in his range, evaluate the predictive profitability of its sales using the finished model in Excel. Experts "System Financial Director" have developed a model and material that tells how to work with this model and how to adapt it to their needs.

Practice application

The indicator is used to analyze companies for comparison with competitors or in dynamics, to compare individual products or product groups, divisions, sales channels (see Read more about ).

Analysis of sales profitability on the company as a whole

If we compare the organization similar on the scale of the business, then for them is usually the rule: the lower the share of profit in the revenue and, accordingly, the value of the ROS, the worse things are at the business in comparison with the competitor, since in revenue relative to more expenses.

Analysis of the indicator for assortment policy purposes

Determination of profitability on the company as a whole may show an unfavorable picture, but will not give a full response about required actionsIt will take a deeper study. Exhaustive information on the causes of inefficiency will allow to obtain an analysis in the context of products, commodity groups and directions.

Analysis for pricing purposes

Analysis of the product indicator gives the information necessary to adjust prices. There is also an additional effect affecting ROS - the effect of scale. When selling sales, overhead are distributed on large quantity Units of goods, which in turn increases ROS in the context of goods, commodity groups and operating areas. The share of overhead costs is reduced, since overhead does not change after the growth of sales, while the revenue grows, therefore, the value of profitability by company is growing.

Example of calculating and analyzing

Suppose that in 2015 the organization received a profit of 10 million rubles, in 2016 the profits decreased to 8 million. At the same time, revenues in 2015 amounted to 120 million rubles, and in 2016 - 110 million rubles. We define the ROS in two years in Table 1.

Table 1. ROS Calculation for 2 years

According to the results of 2016, the ROS decreased by 8.3 - 7.27 \u003d 1.03%, while the profit fell by 20%, and the revenue was only 8.3%, which indicates the growth of the company's costs as a whole. We stated the deterioration of the result, this is a reason to carry out a deeper study and view the ROS in the context of the products (Table 2).

table 2. ROS in the context of products

Product "A"			The change
Profit, million rubles.
Revenue, million rubles.
Company share companies
Share in the company's revenue

Product "B"			Change
Profit, million rubles.
Revenue, million rubles.
Company share companies
Share in the company's revenue

Very interesting situation: the product "A" - the revenue does not change, but the profit drops, which leads to the fall of ROS. This is possible if the product is in the "maturity" stage and maintaining sales requires more and more expenses for promotion, especially in the situation of unfavorable market opportuncture.

The product "B" shows another trend - we got a big decrease in absolute values \u200b\u200band profits, and revenues, but ROS is growing. Cause in proportion: Profit fell less than revenue. It is probably despite the drop in sales, the company managed to optimize the costs of it, for example, the product for the company is new and the "Training" effect affects.

The high proportion of the product revenue "A" gives us a paradoxical result on the organization as a whole, a decrease in the profitability of the product "A" by 0.5%, with the growth of the product "B" gives the fall of ROS as a whole by 1%.

In practice, it is possible to deepen the calculation not only in the context of products, but also in the context of managers, sales channels, branches - it will give more important to making information decisions.

This economic category was introduced to describe how effectively activities are in general in the enterprise. or by separate components. For example, according to working capital. She helps to understand how many kopecks can be obtained by putting one ruble in this or that matter. If we talk about sales efficiency, then profitability shows the share of profit in revenue.

To determine the indicator you need to use. The main thing is to remember that there are several of them, one for each specifier variety:

• The overall level of the indicator is considered so. All revenues that make up the balance profit are divided into the result of addition average price According to turnover assets, and the average price category of the main part in production. The result of previous actions multiply one hundred percent.
• Separately allocate realization profitability.
  RR \u003d division of income from the sale of goods on net profit after all operations. Do not do without the introduction of a normalized mid-value strip. It will help to summarize many of the calculations that have already been committed. A special number is obtained with an average result.
• According to assets. To determine, net production income is divided into assets in one time or another.
• On investment. in pure form It is divided into stocks of equity, to which liabilities are added, designed for a long time.
• According to the capital's capital. To calculate the net profit divide for the entire mass of savings.

Determination of negative profitability

For managers, negative profitability indicator is an important signal. It shows how unprofitable was the production in one way or another. Or a negative result on sales of a specific product. Negative profitability appears at higher products compared to a decrease in sales profits. And the total price is missing in order to cover all production costs.

The greater the negative return on absolute data, the stronger the rejection of the price level from the equilibrium value, which could be recognized effective.

Negative profitability shows that the management ineffectively uses the available funds.

What indicators are considered acceptable?

To protect yourself, each enterprise should carry out the main objects and types of products in advance. The following recommendations will have a positive effect:

• Calculation of aggregate on the load in taxes, and comparison with similar data relating to a particular activity.
• Calculation of loads associated with income tax. For the enterprises of the production sphere, a low indicator is 3% and less. Trade organizations are considered unprofitable at less than 1%.
• The next step should be the value of the share of deductions in the amount of tax, which is calculated from the tax base. This indicator should not exceed 98%.

Specific data on the areas of activity

There is no single indicator, in each industry for each year it is considered separately. The profitability in the mining industry is considered normal from 50%. For woodworking, it does not reach 1%. For services, an acceptable level is 12-20%.

Conducting an analysis

The cost-effective parameter has also received the name of a profitable norm. Because the figure displays how many profits were in after the implementation of services and goods with the works.

If the parameters in this direction are falling - it means that the demand for products decreases, the level of its competitiveness. Then it is necessary to think about additional events to stimulate demand. There is a need to master new market niches, or in increasing qualitative characteristics Products.

When a factor analysis on sales profitability is carried out, a separate consideration deserves the influence of numbers on how prices are changing in goods and services with work and how it affects the cost level.

The allocation of the reporting period and the basic time is required to identify trends in changes in profitability in sales. The basic period allows you to use for:

• last year
• time when the enterprise received the greatest profit

The basic period is needed in order to compare the indicators with what is taken as the basis during the calculations.

Reducing the cost or price increase on the proposed range contributes to an increase in profitability. The organization should navigate immediately into several parameters to accept the right decision. We are talking On competitive activities and its assessment, the possibility of saving domestic resources, fluctuations in consumer demand. The dynamics of market conditions is also studied separately.

It is assumed to use tools that have become an integral part of policies for goods and prices, sales, communications.

Profit raising is also carried out immediately in several directions:

1. Motivation for staff. A separate sector in managerial activity becomes proper organization Personnel labor. Sales on the final product depend on employees to a certain extent, the decrease in marriage in products, production of products with more high quality. Stimulating and motivational strategies will improve the quality of work performed by employees. For example, carrying out events and so on.
2. Reduced cost. To do this, it is necessary to define suppliers whose prices are much lower than that of competitors. Despite the savings on materials, it is necessary to ensure that the final quality of the product is not reduced.
3. Creating a new marketing policy. Promotion of goods should be based on research of market conditions, consumer preferences. IN large companies Create whole departments that are involved in marketing. Or hire a separate specialist responsible for conducting marketing events. Such a policy is not necessary without cash investments, but the results fully justify themselves.
4. Determining acceptable quality. Demand increases only for high-quality things. Enterprise should take all measures to increase it if profitability indicators are noticeably declining.
5. Increase production capacity. Manufacturing process It becomes less costly in the introduction of scientific achievements, although they require certain investments. You can upgrade the equipment that is already in service. Then the efficiency will increase, the resources will be saved.

The volume of profit gained often becomes the basis for assessing the performance of the business. Used in order to assess precisely economic efficiency.

Write your question in shape below

Profitability indicator It is important to distinguish with revenue. If the revenue simply reflects the cumulative turnover of the company (it is calculated in rubles), then profitability is the effectiveness of its activities (expressed in%). Now profitable can be called any business that brought profit according to the period under consideration. If a loss is obtained, the profitability will be negative.

In trading activities, the profitability of the goods is calculated as the ratio of net profit to the cost.

Profitability of goods (services) \u003d Net profit from sales (service provision) / Cost * 100%.
Profitability sales (services) \u003d net profit / revenue * 100%.

Suppose the company is engaged in sales of women's clothing. She purchased the goods in the amount of 12 million rubles, sold - in 28 million RUB. At the same time, management and commercial expenses amounted to 5 million rubles. Thus, the profit amounted to 11 million rubles, and the profitability of goods - 11/12 * 100 \u003d 91%.
The profitability of the services is calculated in this case, in this case, the cost is taken into account not the price of purchasing goods, but, for example, the cost of buying tools, wages of workers, etc.

The assessment takes into account the net profit and turnover of the company. If we take as the basis with, it will be equal to \u003d 11/28 * 100% \u003d 39.2%. With this formula, it is desirable to estimate each commercial group separately. For example, profitability of sales T-shirts, bags, etc. This will allocate in the range the most effective positions, as well as those over the increase in the profitability of which you need to work.

Acceptable level of profitability by industry

There is no single acceptable level of profitability, it varies depending on the industry. For example, in the industry of mineral mining, sales is considered to be the profitability of sales above 50%, and in the field of woodworking does not reach 1%.
According to researchers, the average Russian profitability indicator is about 12%. However, in itself, this value is practically deprived of meaning, if not compared with similar indicators of competitors or medium-wide values.

Please note that if the level of profitability of your business is significantly deviated from the average industry (by 10%), it increases the likelihood of tax audit.

According to RIA-rating, secondary sales by industry in 2013 were such:
- mining of minerals - 26.3%;
- Chemical production - 18.3%;
- textile production - 2.8%;
- agriculture - 11.7%;
- construction - 6.7%;
- wholesale I. retail- 8.2%;
- Financial activities - 0.4% (2012, Rosstat);
- Healthcare - 6.5% (2012, Rosstat).
In the service sector, a profitability is considered to be 15-20%.

If you came to the conclusion that it was seriously behind our competitors in terms of business efficiency, it is necessary to work on an increase in the level of profitability. This task can be achieved through competent marketing policies aimed at increasing the client base and ensuring the growth of goods turnover, as well as to obtain more favorable proposals from suppliers of goods (or subcontractors).

Sources:

• what percentage of profitability
• Evaluation and selection of investment

Female work different from male not only physical featuresBut also some psychological nuances. If men are prone to leadership, which allows them to be good leaders and lawyers, then women are more inherent in the defendance and the ability to focus on the details.

Instruction

Usually women are to collective work, while men seek to work more individually. This is due not to the structure of the psyche, but the difference in raising and. If the first is more inferior, then on the second from childhood it is shifting a share of responsibility. This can explain why girls seek to find a support in collective work, and guys wish to be the brainstall of such a team.

The work of the cashier is associated with the abatibility and the ability to concentrate on several trifles immediately that by nature is not too interested in men. The profession of the educator is a real test for the psyche. And the strong floor representatives more skillfully cope with the management of Boeing and leadership big companythan with Orava restless children.

Men can not be educators for one simple reason - they have almost no communication skill with young children. Mothers and grandmothers are engaged in babies, and fathers and grandfathers are connected to the education process when the child goes to school.

The profession of stewardess requires stress resistance and the ability to find mutual language from different people. Therefore, it is more interesting to women. Men like to feel the captain, the leader, and not service personnel. For the same reason younger medical PersonnelThe secretaries, guides and sellers consultants are more often women.

Sales profitability coefficient in Excel

The level of economic efficiency of financial, labor or material resource characterizes such a relative indicator as profitability. It is expressed as a percentage and is widely used to assess the activities of a commercial enterprise. There are many species this concept. Any of them is the ratio of profit to the investigated asset or resource.

The essence of profitability coefficient

The profitability coefficient of sales shows the business activity of the enterprise and reflects the effectiveness of its work. Assessment of the indicator allows you to determine how much money from the sale of products is the company's profit. It is not significantly how much the goods managed to sell, and how much net profit earned a company. With the help of the indicator, you can also find a share of cost in sales.

The profitability coefficient of sales is analyzed, as a rule, in dynamics.

Evaluation of profitability

Growth or drop indicator indicate various economic phenomena.

If profitability grows:

1. An increase in revenue occurs rather than an increase in costs (or increased sales, or the range has changed).
2. Costs are reduced faster than revenue decrease (the company either raised prices for products, or changed the structure of the range).
3. Revenue is growing, and the costs are becoming less (prices have grown, the range has changed or costs have changed).

Uniquely favorable for the company are the first two situations. Further analysis is aimed at assessing the sustainability of such a position.

The second situation for the company can not be called unambiguously favorable. After all, the profitability of profitability has improved formally (the revenue has decreased). For decision-making, pricing is analyzed, the range.

If profitability decreased:

1. Costs grow faster than revenue (influenced by inflation, price reduction, increase costs of costs or changes in the structure of the range).
2. Reducing revenue occurs faster than reducing costs (sales fell).
3. Revenue becomes less, and costs - more (cost norms increased, prices dropped or changed the range).

The first trend is definitely unfavorable. Need an additional analysis of the reasons for correcting the situation. The second situation indicates the desire of the company to reduce the sphere of its influence on the market. When a third trend is detected, it is necessary to analyze the pricing, an assortment and cost control system.

How to calculate sales profitability in Excel

International indicator - ROS. The profitability coefficient of sales profit from sales is always calculated.

Traditional formula:

ROS \u003d (profit / revenue) * 100%.

IN specific situations It may take the calculation of the share of gross, book or other arrived in revenue.

Formula of gross profitability of sales (margin):

(Gross profit / revenue from sales) * 100%.

This indicator shows the level of "dirty" money (up to all deductions) earned by the company from sales of products. Formula elements are taken in monetary terms. Gross profit and revenue can be found in the report on financial results.

Information for calculation:

In cells to calculate gross profitability, install a percentage format. Enter the formula:

An indicator of profitability on gross profit for 3 years is relatively stable. This means that the company carefully monitors the pricing procedure, monitors the range of products.

Profitability sales for operating profit (EBIT):

(Operating profit / revenue from sales) * 100%.

The indicator characterizes how much operating profit falls on the ruble revenue.

((P. 2300 + p. 2330) / p. 2110) * 100%.

Data for calculation:

Calculate the profitability of the operating profit - we will substitute in the formula of the link to the desired cells:

Profitability profitability for net profit:

(Net profit / revenue) * 100%.

Net profitability shows how much net profit accounts for revenue ruble. Both indicators are taken from the report on financial results.

Let us show the sales profitability coefficient on the schedule:

In 2015, the indicator is significantly reduced, which is regarded as an unfavorable phenomenon. An additional analysis of the assortment list, pricing and cost control systems are needed.

The norm is considered to be higher than zero. A more specific range depends on the scope of activity. Each company compares its sales profitability ratio and regulatory value by industry. Well, if the calculated indicator is practically no different from the inflation level.

Go back to profitability 2017

- Wholesale trade - 10.5%
- Retail - 3.6%
- Construction - 6.7%

You can also not forget about such a criteria as a relatively low tax burden, which is noticeably below the average level in the context of all economic entities in a certain industry.

It is also capable of attracting increased attention from the tax authorities.

- change in the cost of raw materials;

- Influence of competition and others.

Average profitability and tax burden

Many are familiar with the concept of assessing the risk of tax audit, as well as the dependence of the magnitude of this risk from factors such as the value of the tax burden, almost equal amounts of income and expenses of the organization or payment of wages, the size of which is lower than the national average. Among these factors is the indicator of profitability in the statistics of the enterprise. It is no secret that in its serious deviation from the level of profitability, calculated by the Ministry of Finance for this field of activity, it will inevitably entail a check of the FTS service.

Profitability by type of activity

The Federal Tax Service publishes on its official website average profitability.

So, today the current numbers are the following values:

- Wholesale trade - 10.5%
- Retail - 3.6%
- Construction - 6.7%

Indicators of profitability by industry should be taken into account when assessing the risk of tax audit of their organization. When carrying out the on-site tax control of the inspector quite often pay attention to the statistics of the organization's profitability, therefore this criterion can be used and taxpayers who wish to correct the results of their financial and economic activities in order to reduce the risk of entering the field of view of tax inspectors. An essential deviation is considered to be profitability, more than 10% different from indicators of similar industries and organizations.

You can also not forget about such a criteria as a relatively low tax burden, which is noticeably below the average level in the context of all economic entities in a certain industry. It is also capable of attracting increased attention from the tax authorities.

What percentage of yield is considered acceptable

The average profitability

When counting profitability, it is necessary to obtain two important indicators of accounting: the profitability of assets and profitability of sales. Then the obtained numbers must be compared with the average level of profitability for its type of activity (main). Sectoral profitability is always indicated in special reference books that are regularly published by Rosstat.

Significant factors affecting the amount of profitability, specialists consider:

- change in the cost of raw materials;
- Qualification level work force;
- too small or large size marks;
- presence or absence of discounts;
- Influence of competition and others.

A significant deviation from the level of profitability established for a particular activity will attract attention from the FTS.

As can be seen from the presented material, the spheres of activity, which there was a decrease in the level of profitability for 2017 (compared with 2016) the following are set:

- Wholesale;
- production of electrical equipment;
- Production of vehicles.

Such areas as construction and transport remained at the same level (a slight percentage of reducing the level of profitability).

Attention should be paid - a significant deviation of the level of profitability from statistical indicators (established for specific activities) will attract attention from the regulatory bodies. The tax authorities take into account the deviation of the level of profitability according to the company (accounting data) from the average consumer indicators not more than 10%.

Similar conclusions can also be made about the effect of the tax burden on the coefficient as an increase in taxes (except for indirect in cases where the burden of the tax burden is shifted by buyers), leads to a decrease in both net profit and the company's assets, the rating ratio of assets is reduced by increasing Taxes are similar to the profitability ratio of equity (except for the growth of indirect taxes shifted by buyers).

It should be noted that the value of the tax burden does not affect the amount of implementation (that is, the ratio of the coefficient), therefore the result of tax growing becomes a decrease in net profit (ie, the coefficient numerator) and a decrease in the profitability ratio of implementation.

Thus, the growth of the tax burden leading to the increase in government revenues causes a decrease in such important indicators financial Sustainability A commercial organization, as various profitability coefficients (except for cases of rooted taxes, which are reimbursed by buyers and in this case practically do not affect the profitability of enterprises).

Calculation of the regulatory value of sales profitability for industrial enterprises And other organizations are extremely important in the management of the company. Knowing these indicators, you can conduct high-quality economic analysis and improve the efficiency of the enterprise. If the company wants to preserve his position in the market or even improve them, it is very important to conduct such calculations for short periods. This will allow not only to better manage the organization, but also will provide an opportunity to respond in a timely manner to any changes in the market.

Basic concepts

Before dealing with how the regulatory value of sales profitability, you need to understand what it is. In accounting, this concept means an economic indicator, determining which one can find out the level of efficiency of use in the enterprise of certain resources. Moreover, not only material assets, but also natural, labor resources, investment, capital, sales, and so on. If talk more simple words, under profitability implies the level of business profitability, its effectiveness from the economic side and the benefits he brings.

Thus, it turns out that if the profitability indicator is below zero, then such a business is unprofitable, and it is necessary to urgently increase this indicator, find out what has affected the emergence of such a situation and eliminate the causes of the problem. The level of profitability is made to express in the coefficients, but are expressed for profitability of sales in percentage. Regulatory significance may also indicate the effectiveness of the operation of the company's resources, with normal values \u200b\u200bthe organization will not only overlap costs, but also to make a profit.

Profitability indicators

When calculating all the indicators, it is very important to pay attention to such a concept as a threshold of profitability. This indicator or if to say more precisely, the point is actually on the division of the unprofitable and effective state of the company. It serves to compare with a break-even point, reflecting, at what point the loss business has become effective. To analyze the efficiency of the company, it is necessary to compare the actual indicators of profitability with the planned. In addition, in comparison, data for past periods and indicators of companies of competitors are used. But the coefficients, or, as they are also called, the sales indices are determined by calculating the ratio of the total income to the main assets and streams.

Basic groups of standards

The regulatory value of sales profitability and yield can be divided into certain groups, namely:

• Profitability sales (profitability of the enterprise).
• Profitability of non-current assets.
• Profitability of current assets.
• Profitability of personal capital.
• Product yield.
• Profitability of production assets and profitability of their use.

Using these indicators, taking into account the scope of the company, it is possible to determine its overall profitability. To determine the profitability of assets, it is necessary to determine the efficiency of the operation of own capital of the company or its investment funds: it all depends on how the assets of the company bring her profits, what amount, taking into account the resources spent on production. To calculate the profitability of assets, the ratio of profit is used for a specific period of time to the size of the company's assets for the same period. The formula is as follows:

• R assets \u003d p (profit) / A (asset size).

The same indicators are used in the economy to calculate the profitability of the operation of production funds, investment investments and equity. For example, joint Stock Company, you can find out how effective the investment of shareholders in this industry is.

Calculation of profitability

The profitability of sales (regulatory value) is an indicator of profitability, which is expressed in the coefficients and represents the display of the share of income on each spent money equivalent. To calculate sales of the company, the ratio of net profit is calculated to the size of the revenue funds. Calculations are carried out by the formula:

• R Prod. \u003d P (pure income) / V (revenue volume).

This indicator directly affects the pricing policy of the organization, as well as its flexibility in the segment of the market, where its products are involved. Many firms to increase their own profits use various external and internal strategies, as well as analyze the activities of competitors, the range of products offered and so on. There are no clear schemes, norms, marructures. This directly depends on the fact that the regulatory value of sales profitability is directly interconnected with the specificity of the organization's activities. All indicators can reflect only the overall efficiency of the company's activities for a specific period.

Basic formulas

In order to effectively manage sales and monitor the effectiveness of the organization's activities, the calculations of the company's profitability are carried out. To do this, it is customary to use certain indicators, namely: gross and operating eBit profit, balance sheet data, net sales profitability. Taking into account the gross income indicator shows the coefficient denoting the income of the increase from each earned monetary equivalent. To calculate this indicator, they take the ratio of net income after the payment of tax coverages to the total amount of funds for the specific period of the organization. In other words, the operating profitability is equal to gross income, divided into sales revenue.

It is worth noting that this coefficient must be made to the accounting statements. But the EBIT operating profit is equal to the ratio of the EBIT indicator to the total volume of revenue. At the same time, this indicator reflects the total income before all interest and taxes are deducted from it. It is for this formula that the operational profitability of sales is calculated, the regulatory value in production, as well as other important values. It is believed that this coefficient is located between the general data on profits and the net earnings of the organization.

Profitability coefficients

But the profitability of sales on the balance is the coefficient, the calculation of which is carried out on the basis of these accounting reports and is a characteristic of the share of profit from the general revenue of the organization. The calculation of this coefficient is carried out according to the formula of the ratio of general income or a loss from the sale of products to the volume of revenue. To get the result, you just need to use the ready-made data from the company's balance sheet.

The calculation of net sales profitable is carried out by the ratio of net profit after all payments to the total amount of revenue. To implement independent calculations of the regulatory value of profitability of sales in trade, you need to know how much the amount of products has been implemented and what income received the organization from this sale after paid all taxes, taking into account other expenses relating to operating activities, but at the same time without affecting no operating expenses .

Analysis of the results

Thanks to all these formulas, the company's specialists can calculate a wide variety of profit varieties relative to the total number of revenues. But still, dependence on the peculiarity of the main direction of the enterprise is sufficiently significant. If the profitability of sales, regulatory value and other coefficients for several periods of the organization, the enterprises will be able to make a qualitative economic analysis, were calculated. That is, these indicators will help carry out operational management. economic activities Enterprises. In addition, this will allow you to quickly respond to fluctuations and changes in the market, which will undoubtedly help improve performance indicators and provide permanent income to the enterprise.

Indicators reflecting the regulatory value of sales profitability are applied in the calculations of operational activities. But it is not necessary to use them for long-term periods, since changes in the market occur quite often, and with such calculations to respond to them in a timely manner. They will help solve daily and monthly tasks, helping to build plans for the sale of products.

Increase profitability

There are ways to increase the regulatory value of sales profitability. Among them are the most common, the following are considered: reducing the cost of products by reducing the cost of producing goods and increase the volume of goods produced, which will increase the gross revenue. But in order to effectively use these methods, the organization must have enough labor and material resources. Again, for such events, it is necessary to work with highly qualified employees or raise the level of professionalism of their personnel through various trainings and using new methods and practices of the global economy, improving employee skills.

To increase the regulatory value of profitability of sales on net profit, it is important to study, at what positions there are competitors of the organization, what their pricing policy is, whether stocks or other launches are held. And already having this data, you can analyze which factors it is advisable to use to reduce the cost of products. Moreover, for analytical measures, not only data on competitors in the region should be used, but also apply information about the leaders of this market segment.

Conclusion

To increase sales profitability, the industry's regulatory significance should be calculated on all necessary formulas and analyzed the data obtained. It should be borne in mind that at an increase in the efficiency of the enterprise affects not only its pricing policy, but also the range that it can offer to its consumers.

Most often better decision To reduce production costs is the introduction modern technologies in production. To understand whether the production will improve this method, it is necessary to carry out economic analysis and find out what costs are needed for this, how much time will occupy the development of new techniques by employees and after what period this investment will pay off.