Profitable income. Profit and profitability of the enterprise

Profitability- relative indicator economic efficiency. The profitability of an enterprise comprehensively reflects the degree of efficiency in the use of material, labor and monetary and other resources. The profitability ratio is calculated as the ratio of profit to the assets or flows that form it.

In a general sense, the profitability of products implies that the production and sale of this product brings profit to the enterprise. Unprofitable production is production that does not bring profit. Negative profitability is a loss-making activity. The level of profitability is determined using relative indicators - coefficients. Profitability indicators can be conditionally divided into two groups (two types): and return on assets.

Profitability of sales

Return on sales is a profitability ratio that shows the share of profit in each earned ruble. Usually calculated as the ratio net profit(profit after tax) for a certain period to expressed in cash sales volume for the same period. Profitability formula:

Return on Sales = Net Profit / Revenue

Return on sales is an indicator pricing policy company and its ability to control costs. Differences in competitive strategies and product lines cause a significant variation in return on sales values ​​in various companies. It is often used to evaluate the operating efficiency of companies.

In addition to the above calculation (profitability of sales by gross profit; English: Gross Margin, Sales margin, Operating Margin), there are other variations in the calculation of the profitability of sales indicator, but for the calculation of all of them only data on the profits (losses) of the organization (i.e. e. data of Form No. 2 "Profit and Loss Statement", without affecting the data of the Balance). For example:

• return on sales by (the amount of profit from sales before interest and taxes in each ruble of revenue).
• return on sales by net profit (net profit per ruble of sales revenue (English: Profit Margin, Net Profit Margin).
• profit from sales per ruble invested in the production and sale of products (works, services).

Return on assets

Unlike indicators of return on sales, return on assets is considered as the ratio of profit to the average value of the company's assets. Those. the indicator from form No. 2 "Report on financial results" is divided by the average value of the indicator from form No. 1 "Balance sheet". Return on assets, as well as return on equity, can be considered as one of the indicators of return on investment.

Return on assets (ROA) is a relative performance indicator, divided by dividing the net profit received for the period by the total assets of the organization for the period. One of financial ratios, is included in the group of profitability ratios. Shows the ability of the company's assets to generate profit.

Return on assets is an indicator of the profitability and performance of the company, cleared of the influence of the amount of borrowed funds. It is used to compare enterprises in the same industry and is calculated by the formula:

where:
Ra - return on assets;
P - profit for the period;
A- average value assets for the period.

In addition, the following indicators of the effectiveness of the use of certain types assets (capital):

Return on equity (ROE) is a relative measure of performance, quotient of dividing the net profit received for the period by the equity of the organization. Shows the return on shareholders' investment in the enterprise.

The required level of profitability is achieved through organizational, technical and economic measures. Increasing profitability means getting more financial results at lower costs. The profitability threshold is the point that separates profitable production from unprofitable, the point at which the income of the enterprise covers its variable and semi-fixed costs.

Profit (P) is the final financial and economic result of the enterprise, which is the difference between the price of products and its cost. If we consider the final stage of product sales (RP) by an enterprise, then profit is the difference between the proceeds from RP and its cost.

In other words, profit characterizes the net income received in the sphere of material production. The total (gross) profit is summarized from its subspecies:

• a) profits from the sale of marketable products;
• b) profits from the sale of other products and services;
• c) profits from the sale of fixed assets and other property;
• d) profit from non-operating income and expenses.

There are three main methods for calculating profit:

• 1) direct counting method;
• 2) analytical method;
• 3) method of combined calculation.

The direct counting method is used in enterprises with a small range of products. In this case, profit is defined as the difference between the proceeds from the sale of products (net of VAT and excises) and its full cost.

The calculation is carried out according to the formula

where B is the output of marketable products in the planned period (natural indicator);

P - the price of a unit of production (net of VAT and excises);

C is the total cost of a unit of production.

The analytical method is usually used with a significant range of products. At the same time, profit is calculated for all comparable products as a whole by performing the following stages of work:

• calculation of basic profitability (the result of dividing the expected profit for the reporting period by the full cost of commercial products for the same period);
• determination of the volume of marketable products in the planning period at the cost of the reporting year and profit on marketable products based on basic profitability;
• assessment of the impact on the planned profit of certain factors (changes in prices, assortment, improvement of product quality).

Based on the results of the calculations at the above stages, the profit from the sale of marketable products is determined.

In addition to profit from the sale of marketable products, profit from the sale of other products and services, fixed assets and other property, planned non-operating income and expenses are necessarily taken into account.

The combined calculation method is a combination of elements of the two previous methods. For example, the direct account method evaluates the cost of marketable products in the prices of the planned year and at cost, while the assessment of the impact on planned profit from the factors of changes in cost, changes in prices and assortment, and improving product quality is carried out using the analytical method.

The calculation of taxable (estimated) profit is performed in the following sequence. First, the total (gross) profit is determined, taking into account the profit from the entire economic activity enterprises. Its main part is received from the sale of marketable products by deducting from the proceeds from the sale of products in current prices (excluding VAT and excises) the costs of production and sale of marketable products.

Gross profit includes profit from the sale of other products and services of a non-commercial nature (auxiliary agricultural land, auto and other farms that are on the balance sheet of the enterprise). It also includes non-operating income and expenses not directly related to the production and sale of products, profits (or losses) from the sale of fixed assets and other property.

Calculated in accordance with the established procedure, the total (gross) profit is the basis for determining taxable profit. Gross profit must be adjusted during the distribution process, after which the enterprise pays income taxes.

After deduction of taxes in accordance with current legislation the so-called net profit remains at the disposal of the enterprise, which is used by it independently to finance its production and economic activities, social and cultural areas, charitable needs and others economic purposes. From the net profit, fines are paid in case of non-compliance by the enterprise with environmental requirements, sanitary norms and rules, and other penalties. The enterprise itself determines the procedure for distributing net profit among various funds (development, accumulation, consumption, material incentives, reserve) and joining retained earnings to the authorized capital.

We can say that the amount of profit essentially characterizes the economic effect, and the efficiency of the enterprise is estimated by its profitability. The latter, characterizing the profitability or economic efficiency of the production and economic activities of the enterprise, reflects the final results of this activity.

Profitability is a general indicator that characterizes the competitiveness of an industrial (machine-building) enterprise due to the fact that, for all values ​​of the profit received, it is profitability (P) that gives the most complete assessment of its production and economic activities in this regard.

This assessment of the efficiency of production at the enterprise is carried out by comparing the income from production and the costs of it. Therefore, profitability is defined as the ratio of profit (P) to the production assets of the enterprise or to the cost of production.

The overall profitability of production (P 1) is determined by the formula

where OF and OS are the average annual cost of fixed production assets and normalized working capital respectively.

Product profitability (P 2) is calculated as follows:

where P real and S - the volume of products sold and its full cost, respectively.

If R 1 gives a generalized assessment of the level of profitability of the enterprise, then the indicator R 2 should be used for on-farm analytical calculations, control over the profitability or unprofitability of specific types of products.

There are other indicators for evaluating profitability in an enterprise that are used in practice.

For example, the profitability of the sale (turnover) is determined by the ratio of profit from the sale of products to the proceeds from the sale (also calculated as a percentage). This indicator allows you to estimate what percentage of profit the company receives from each ruble of product sales.

Return on assets (capital) is defined as the ratio of profit to total assets. The return on equity (R sk) can be calculated using the formula

The last indicator characterizes the profit, which falls on 1 ruble. equity after paying interest on the loan and taxes.

Thus, profitability evaluates the efficiency of the production and economic activities of the enterprise, characterizes the level of return on costs and the degree of use of resources.

The calculation of profitability indicators is based on coefficients that characterize the ratio of profit to the funds spent, proceeds from sales or to the assets (capital) of the enterprise. The variety of profitability indicators determines the alternative search for ways to increase it in a real economy.

The growth of profitability indicates an increase in the efficiency of the production and economic activities of the enterprise, an increase in the profit received by it, as well as a relative increase in the income of the enterprise for each ruble of costs.

The main source of increasing profitability on machine-building enterprise should be considered a reduction in production costs and, consequently, a reduction in the cost of production, which is practically achieved by increasing the efficiency of the use of fixed assets, saving material resources, the growth of labor productivity, the modernization of production, the improvement of the organization and management of the entire production and economic complex of the enterprise (including its infrastructure).

Evgeny Malyar

bsadsensedynamick

# business vocabulary

Terms, definitions and formulas

Article navigation

• Profit: definition and its types
• What is the difference between profit and profitability
• Gross profit
• Net profit margin
• Factor analysis
• Planning for profit and profitability
• Break Even Formula
• Economic and statistical forecasting
• Direct account
• Normative method
• Optimal target profit
• By marginal income
• Mathematical Methods
• Ways to increase profitability
• findings

Speaking of a profitable enterprise, they mean that it is profitable. These categories are, in fact, semantic related. The viability of any commercial structure directly depends on its ability not only to pay for itself, but also to generate income that allows it to develop and grow. However, this does not mean that the concepts of profitability and profit are identical. The article will talk about their relationship and the difference between them.

Profit: definition and its types

It seems that deciphering this economic category so obvious that it does not require definitions and explanations, but this is not so.

The official wording found in economic textbooks succinctly treats profit as the concept of the final financial result enterprise activities. It is expressed as the difference between revenue and costs.

In fact, this definition is only the most general reflection of the essence of the term, which is used not only by professional economists, but also by people who are far from finance in their line of work. Even a brief acquaintance with the general economic theory leads to the conclusion about the diversity of types and forms of profit. She may be:

• Balance, that is, identified as a result of accounting for commercial transactions and reflected in the balance sheet.
• Gross - representing the difference between total revenue and all costs for the reporting period.
• Net, remaining after the deduction of expenses and fiscal payments.
• Marginal, calculated as the difference between revenue and variable production costs.
• Nominal, that is, indicated in the statements in accordance with the balance sheet profit.
• Real - almost equal to the nominal, but adjusted according to the level of inflation. In this case, it reflects the purchasing power of the money earned.
• Undistributed - minus mandatory payments, including imposed sanctions and fines (almost the same as net profit).
• Capitalized, invested in further development enterprises.

The list goes on, but the main thing to understand in this part of the article about profit is that it is expressed in monetary units and can be calculated in different ways.

What is the difference between profit and profitability

The main difference between profit and profitability lies in the very nature of these economic categories.

Profitability is the ratio of profit to the resources that form it. For the reason that both the numerator and the denominator of such a fraction are expressed in monetary units, the result itself is dimensionless and is a coefficient:

Perhaps its percentage expression - in this case, the figure must be multiplied by one hundred.

The exception is the profitability of personnel, measured in rubles (or other monetary units) earned by an average employee (per person).

At its core, profitability is the profitability of each unit of the invested capital of the enterprise. Depending on the nature of the forming resource, the following types of it are distinguished:

• Profit margin;
• assets;
• current costs;
• Own capital, including borrowed;
• Basic production assets;
• products;
• Implementations.

For example:

• The profitability ratio of marginal profit (more often called marginal profitability) is calculated as the ratio of it to the sum of direct production costs.
• Gross margin is calculated as the ratio of profit to cost, and the total values ​​of both indicators for the enterprise are taken.
• The profitability ratio of operating profit is determined by dividing it (the amount of operating profit) by the amount of revenue.

It is clear that such a ratio characterizes the degree of profitability (profitability) of the channel, which gives its name to the coefficient.

Gross profit

The value of this indicator is difficult to overestimate. It is important primarily for the analysis of macroeconomic parameters of large enterprises. The formula for calculating gross profit margin is elegant in its simplicity:

GMR = GM / SR

Where:
GMR - Gross Margin Ratio;
GM - Gross Margin;
SR - Sales Revenue.

In this case, no secondary factors are taken into account: only the final result is important.

Gross profit includes all the money earned by the company. Gross revenue includes all incoming cash flows.

According to the GMR indicator, one can judge the profitability of the generalized product big company and, consequently, the economic efficiency of this business structure as a whole.

Net profit margin

This indicator shows exactly how much net profit (remaining after the necessary deductions) is contained in each monetary unit of revenue:

NIM=NP /NR

Where:
NIM – net profit margin (Net Income Margin);
NP - Net profit (Net Profit);
NR - Net Revenue.

It is important to know what numbers this formula is filled with. According to the balance of net profit, line 2400 is allocated, and line 2110 is assigned to revenue. Until 2011 (then such an accounting procedure was adopted), the accountant had to do calculations, subtracting costs from the amount of revenue.

Factor analysis

Each enterprise in the process of work is exposed to many factors (both internal and external) that affect its economic efficiency.

A factor is the cause (driving force) of a process (phenomenon) that affects the nature of the processes occurring in the system.

Task financial analyst consists in establishing the presence of cause-and-effect relationships and the degree of their intensity between the factors affecting the enterprise and the final result in the form of a profitability indicator value. To solve it, the method of complex-system measurement is used.

Goals factor analysis:

• Determination of the number of channels for influencing profitability;
• Their classification;
• Creation of a mathematical model of all mutual relations between factors;
• Assessment of the degree of influence on the cost of various factor channels.

In general, factor analysis is a tool for identifying "bottlenecks" and developing measures to level negative influences.

Planning for profit and profitability

The basis of the planned justification of profitability and profit is the forecasting of the most probable values:

• Volume of production, costs;
• The amount of cash turnover of the enterprise;
• Capital turnover rates;
• Price level.

As well as other factors affecting economic efficiency. Currently, the most common tools for solving these problems include the following methods:

Break Even Formula

According to this method, the projected profit will be the amount calculated by the formula:

NPP=Vx (1 -CP-T)-CC

Where:
NPP - Planned profit;

CP - Variable costs;
T - Value Added Tax;
CC - Fixed costs.

Since the profit indicator in this case sets the level of profitability, to obtain its value, you need to divide NPP by the amount of target or gross costs (depending on the definition of the predicted value). This rule applies to the rest of the methods listed below.

Economic and statistical forecasting

The method is completely built on a graphical approach to the actual dynamics (extrapolation) of the indicator. Analyzing trends, a specialist, as a rule, can foresee the direction of the trend in the near future with one or another probability.

Direct account

Very simple in principle, but quite difficult to implement method. To implement it, it is necessary to multiply the quantity of each of the produced stock items first by the selling price, and then by its cost and subtract one from the other. If the enterprise starts the production of new products, then these values ​​need to be predicted, which can be problematic. It is also necessary to predict the change (or stability) of the sum fixed costs, probable price movements for raw materials and other calculation items.

Normative method

This method of forecasting is also called technical and economic planning. The method is similar in principle to the "direct account", but unlike the latter, it does not use the actual indicators of past reporting periods, but the standards adopted by the enterprise. These include, in particular, the highest achieved return on capital. Based on these rates of return, future periods are planned.

Optimal target profit

The method is based on the minimum level of profit required to meet tax obligations, cover other expenses, pay the necessary deductions on loans, pay off wage arrears, ensure development, etc. As a result, the amount of profit is set, less than which the enterprise cannot afford. This figure becomes the base for calculations. The level of profitability usually corresponds to the ratio calculated according to the break-even formula.

By marginal income

Profit is projected according to the calculated variable costs for the production of each type of product. The planned profit is calculated as the difference between the estimated marginal income and fixed costs, including VAT:

MC=V-CP-T

Where:
MC - Marginal income amount;
V - Planned production volume;
CP - Variable costs;
T - Value Added Tax.

The projected profit will be:

NPP=MC-CC

Where:
NPP - Planned profit;
MC - Previously calculated contribution margin.
CC - Fixed costs.

Mathematical Methods

Profit planning on the basis of functional dependencies on the identified factors is the “highest aerobatics” of the science of economic forecasting. Its implementation requires a comprehensive analysis of economic activity, knowledge of the mathematical apparatus and, most often, the use of high-performance computing power.

Ways to increase profitability

While arguing about the choice of the most correct definition of profitability, economists agree that this is a coefficient. There are two ways to increase the value of a fraction: by increasing the numerator (in this case, profit) or by decreasing the denominator (the cost of the consumed resource).

No company can cut costs indefinitely: the economic growth implies an increase in the cost of total assets in absolute monetary terms. There is still a certain potential in this direction, and it is being developed through more rational use expendable resources, i.e. savings.

But increasing profits is possible immediately in three ways, and, importantly, they are not mutually exclusive, but can be used in any combination - even all at the same time. Activities can be:

• Organizational, that is, aimed at optimizing the management structure, logistics, and organization of work.
• Technological, consisting in the introduction of advanced production processes and equipment. Within the framework of this direction, a systemic functional and cost analysis is of particular value.
• Scientific and economic, implying the identification of factors hindering the growth of profitability and ways to overcome them.

These paths are common to all business structures. They are applicable in construction, heavy and light industry, agriculture, trade and any other area of ​​economic activity.

findings

Profit and profitability reflect the degree of efficiency of the enterprise, but in different ways.

Profitability is a relative indicator, and profit is an absolute one.

There are several ways to determine profitability. They are applied depending on which area of ​​activity is to be analyzed.

The use of factor analysis facilitates the process of finding areas that slow down the movement of capital and reduce the profitability of the enterprise.

The amount of profit and profitability of future periods can be predicted, for which there are reasonable mathematical methods.

Rate article

Any economic activity is carried out taking into account indicators, the main of which are profitability and profit from commercial activities. Profit is obtained as a result of the difference between income and expenses. Exactly this indicator ultimately is the key to determining business performance.

We will analyze the basic concepts of how profit and profitability differ from each other. Profit is the monetary reward as a result of financial activities enterprises, but profitability is a relative indicator (%), which reflects the level of efficiency in the use of all labor, material and financial resources.

How to calculate profit and profitability

One of the most popular theories that explains the level of profit is the theory of surplus value from K. Marx. He said that additional value is created already at the stage of production by another product " labor force". What is surplus value? It includes wages for production employees, expenses associated with loans, taxes and rent. Therefore, the concept of profit fully reflects the essence of surplus value.

Varieties of profit

AT economic theory there is a net profit (the amount without taxes and payment of various fees) and gross (total) profit.
These formulas are used to calculate them.

Gross profit formula

VP \u003d BH - C, where
VP - gross profit;
NH - net income from the sale of services or the sale of goods;
C is the cost of goods or services.

Net Profit Formula

PE \u003d VP - ∑ costs - ∑ taxes, where
PE - net profit;
VP - gross profit;
∑ production costs;
∑ taxes, fines, penalties and various insurance payments, loans.

Profitability reflects the efficiency of all the resources taken into account, as a percentage. The profitability ratio itself can be obtained as a result of calculations on the ratio of profit to resources.

Varieties of profitability indicators

Allocate profitability of capital, fixed assets, assets, profitability of production, sales and others.

Consider the main two indicators.

Return on sales formula

It shows the percentage of surplus value for each unit of money earned.

RP=CHP/OP, where
RP - profitability of sales;
PE - net profit;
OP - sales volume.

Production profitability formula

Thanks to this formula, you can find out how much profit a company receives from each unit of money spent on the production and sale of goods.

RP \u003d P / ∑ costs, where
RP - profitability of production;
P - profit from the sale of goods and services;
∑ costs - the amount of costs for the production of products.

Reviews and comments

Thank you very much for the collected information. I can also add that in economic theory there is the concept of efficiency and the effect of production. Effect is the result of production, and efficiency is the ratio of result to cost. The main performance indicators are capital and material intensity, which are calculated as the ratio of the result (in currency) to the cost of materials (in currency).

Profitability is a benefit, and here we are no longer interested in a specific figure, but in the result. Is this business profitable or not. And the profit is expressed in concrete figures. although here more income matters.

Oh, it's kind of complicated. income and expenses. If the Balance is positive, then there is a profit… if it is negative, then a loss… Profitability, in my opinion, means receiving a guaranteed income in a certain period of time. When all the expenses for the image development of the business itself are already covered, sit down and make a profit. If the profit is good, then the business is profitable, if the profit is cheap, then there is nothing to lose.

If the expected profit is still initial stage you can still somehow foresee, then profitability, most likely, only over time and the promotion of the business itself, although I may be wrong in my assessments.

Profitability is an indicator that does not require special accuracy and determines only the possibility of extracting any net profit from an enterprise, whether it be 1 kopeck or hundreds of millions.

Profit is the result of the economic and financial activities of the enterprise and is considered as the difference between the price of products, or rather the proceeds from its sale, and its cost. In other words, profit is the net income of the enterprise. The profitability of the enterprise evaluates the efficiency of production and economic activities this enterprise, characterizes the level of return on costs and the degree of use of resources. It is equal to the ratio of net income to equity in a given unit of activity.

Profit is good. Only many enterprises are trying to work, as they say, “to zero”. In this case, there is a "savings" on income tax. By the way, in Ukraine they already pay tax on losses. So neither profit nor loss is now unprofitable!

Miledan, are you serious about the income tax? How can you pay something when the company does not even go to zero. And, as they consider then this tax, from what, in fact, it is not at all clear. Well, with such taxation, I do not envy entrepreneurs in Ukraine. When we had a default in the country, I didn’t hear about this.

Seriously! Calculate the difference between income and expenses! At the enterprise where I work now, they are actively struggling with losses. Moreover, we even began to tax pensions. If a pensioner works - 15%, if the pension is above 3000 UAH, then 20%! Probably this is not in any civilized country in the world!

When there is no profit, then the income may be equal to the expense, or even the expense will be greater than the income. I don't understand where the difference comes from. Or is it the opposite, negative. Struggling with low efficiency in production? It's still unrealistic.
Previously, my mother told me, the income tax was such that a hundred rubles left mere pennies. And from here it never occurred to anyone to strain too hard and overfulfill the plan.

I agree with you - for businessmen such a decision is complete nonsense. But for the state it is very convenient. In this case, most likely, the tax is levied on the profit itself. That is: you earned $10,000 and spent $30,000. So the tax is likely to be taken from 10,000 dollars.

Some countries practice a similar system of taxation. The higher the income, the higher the tax.

To assess the effectiveness of business activity, profit and profitability for a certain period are analyzed. How are these indicators related? What formulas are used to calculate? Details - further.

What is the profit and profitability of the enterprise?

In the context of the topic, profit is the final monetary result of the organization's activities. The absolute value is calculated as the difference between the income received for the period and the total expenses incurred, including data on the main and additional lines of business. Depending on which costs are taken into account, they distinguish between gross profit, from sales, before tax and net.

For the accuracy of assessing the effectiveness of activities, in addition to the profitability indicator, it is also necessary to analyze profitability. What it is? The profitability of the enterprise characterizes the level of profitability attributable to a given indicator. As the latter, the amount of revenue, fixed assets (fixed assets), equity, VOA (non-current assets), etc. is used. For analysis, calculations are carried out according to generally accepted formulas, one of the components of which is profit, and the second is a given indicator.

Profit and profitability indicators - calculation formulas

How to determine profitability? The formula is below. The answer depends on what parameter of the enterprise's activity is analyzed. So, the profitability of sales for gross profit is calculated by one method, and for profit from sales - by another.

Return on sales by profit from sales - formula

RP \u003d Amount of profit from sales / Amount of revenue (excluding VAT) x 100.

When calculating the RP, credentials are taken from f. 2 of the “Report on financial results” on lines 2200 and 2110. The resulting value characterizes exactly how much profit falls on each ruble received by the company. In this case, one should take into account not only the main costs in the form of the cost of goods sold (works or services), but also additional ones in the form of managerial and commercial ones. If it is required to determine the profitability of gross profit, the calculation methodology will change slightly.

Gross profit margin - formula

RP \u003d Gross profit / Revenue (excluding VAT) x 100.

For calculations, information from f. 2 of the Financial Results Statement on lines 2100 and 2110. Accordingly, this indicator is more generalized, since only costs at cost are included in the calculations. Additional costs in the form of commercial and administrative costs are not taken. Other profitability indicators can be defined in a similar way.

Return on Assets - Formula

RA \u003d Net profit value / Average asset value for a given period x 100.

Assets may change. For example, if you want to analyze current assets, data are taken from f.1 "Accounting balance" according to sec. I. If current assets are estimated, it is necessary to calculate the average value according to Sec. II. If you are evaluating investments, you should use the indicators of total assets on page 1600. All profitability ratios of this group characterize how much profit each ruble of certain assets earned in a given period. To calculate the average values ​​of the denominator, the arithmetic mean data for the opening and closing balances are calculated.

IC profitability (equity) - formula

RK \u003d Net profit value / SC value x 100.

This indicator helps to assess how effective the investment of capital is for the owners of the enterprise. The obtained value characterizes how much profit falls on each placed (invested) ruble of capital. If it is necessary to analyze the success of the attracted funds as well, the formula is adjusted for the value of long-term liabilities (LT):

Return on equity and invested capital \u003d Net profit / (SC + DO) x 100.

How to conduct a profit and profitability analysis - an example

The managerial analysis of the profit and profitability of the enterprise is carried out for a certain period of time. Suppose you want to determine the RP for 2017 gross profit for two organizations. Sources - in the table.

Indicator	Enterprise 1	Enterprise 2	Difference (in rubles / in %)
			850 000,00 / 37,77
Cost price			1 090 000,00/ 68,12
Gross profit			240 000,00 / -36,92
RP for VP \u003d (VP / V) x 100

Thus, despite the fact that Enterprise 2 has an amount of revenue of 850,000.00 rubles. more, which is 37.77%, the amount of profit for the period is less by 240,000.00 rubles, which is 36.92% (compared to Enterprise 1). The calculated RP coefficient confirms the decrease in the level of performance of Enterprise 2. Therefore, Enterprise 1 has almost twice the quality of sales than Enterprise 2.