{"id":25549,"date":"2011-04-07T09:01:00","date_gmt":"2011-04-07T09:01:00","guid":{"rendered":""},"modified":"2020-09-25T09:37:40","modified_gmt":"2020-09-25T09:37:40","slug":"calcularea-profitului","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/calcularea-profitului\/","title":{"rendered":"Calcularea profitului"},"content":{"rendered":"
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Este indiscutabil faptul ca aprecierea rezultatelor financiare ob\u0163inute in perioada raportata ocupa un loc central in activitatea \u00eentreprinderii. Informa\u0163ia privind m\u0103rimea profitului sau pierderilor prezint\u0103 un deosebit interes pentru to\u0163i utilizatorii rapoartelor financiare – proprietarii; creditorii; fumizori; concuren\u0163i; organe fiscale. Calcularea profitului parcurge mai multe etape si \u00eencepe cu calcularea profitului brut <\/b>care r<\/u>eprezint\u0103 elementul principal al rezultatului financiar din activitatea opera\u0163ionala.<\/o:p><\/span><\/div>\n
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Profit brut = Vinzari nete<\/span><\/i><\/b> – Costul vinzarilor<\/i><\/span><\/b><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Anul 1997: P. brut = 11452518 lei<\/o:p><\/span><\/div>\n
Anul 1998: P. brut = 218 57012 lei<\/o:p><\/span><\/div>\n
Astfel, s-a \u00eenregistrat o cre\u015fterea a profitului egala cu 10404494 lei in cazul cre\u015fterii costurilor cu 4.6%.<\/o:p><\/span><\/div>\n
Urm\u0103toarea etapa presupune analiza m\u0103rimii profitului din activitatea opera\u0163ionala.<\/b> Din punct de vedere factorial profitul din activitatea opera\u0163ionala poate fi determinat prin formula:<\/o:p><\/span><\/div>\n
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     Rezultat din activitatea opera\u0163ionala = Profitul brut + alte venituri opera\u0163ionale – cheltuieli comerciale – cheltuieli generale si administrative – alte cheltuieli opera\u0163ionale<\/span><\/b><\/o:p><\/span><\/div>\n
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Este evident ca fiecare parte componenta din formula nominalizata influienteaza asupra rezultatului opera\u0163ional al \u00eentreprinderii. De exemplu, cre\u015fterea cheltuielelor generale si administrative cu 1442461 lei diminuiaza profitul din activitatea opera\u0163ionala cu aceasi suma.<\/o:p><\/span><\/div>\n
Anul 1997: Rezultat a.o. – 252458 lei<\/o:p><\/span><\/div>\n
Anul 1998: Rezultat a.o. ==<\/sup> 7908689 lei<\/o:p><\/span><\/div>\n
Cre\u015fterea profitului – datorita cre\u015fterii altor venituri opera\u0163ionale.<\/o:p><\/span><\/div>\n
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Rezultat din activitatea economico financiara = Rezultat al activitatii opera\u0163ionale + Rezultatul activitatii investitionale + Rezultatul activitatii financiare<\/span><\/i><\/b><\/o:p><\/span><\/i><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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–<\/o:p><\/span><\/div>\n
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Anul 1997: Rezultat aef= 2480260 lei<\/o:p><\/span><\/div>\n
Anul 1998: Rezultat aef= 2139016 lei <\/o:p><\/span><\/div>\n
In continuare se efectuiaza caclulul profitului pina la impozitare:<\/o:p><\/span><\/div>\n
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Profit pina la impozitare = Rezultat din activitatea economico-financiara + Rezultat exceptional.<\/o:p><\/span><\/i><\/b><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Anul 1997: Profit pi – 2480260 lei<\/o:p><\/span><\/div>\n
Anul 1998: Profit pi = 2139016 lei<\/o:p><\/span><\/div>\n
M\u0103rimea acestui indicator poate fi comparata cu suma profitului de bilan\u0163 din anii preceden\u0163i. Examinarea profitului dup\u0103 feluri de activitatii permite de a formula concluzia, din care sursele principale de venituri isi acoper\u0103 cheltuielele \u00eentreprinderii.<\/o:p><\/span><\/div>\n
In continuare pentru determinarea nivelului de retragere in bugetul de stat a profitului ob\u0163inut de \u00eentreprindere se calcula cota impozitului pe venit in suma profitului pina la impozitare.<\/b><\/o:p><\/span><\/div>\n
Anul 1997: Cota impozitului = 29.9%<\/o:p><\/span><\/div>\n
Anul 1998: Cota impozitului = 47.9%<\/o:p><\/span><\/div>\n
Acest indicator se utilizeaz\u0103 foarte des pentru determinarea presiunii sistemului fiscal asupra rezultatelor financiare ale \u00eentreprinderii.<\/o:p><\/span><\/div>\n


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<\/div>","protected":false},"excerpt":{"rendered":"

Este indiscutabil faptul ca aprecierea rezultatelor financiare ob\u0163inute in perioada raportata ocupa un loc central in activitatea \u00eentreprinderii. Informa\u0163ia privind m\u0103rimea profitului sau pierderilor prezint\u0103 un deosebit interes pentru to\u0163i utilizatorii rapoartelor financiare – proprietarii; creditorii; fumizori; concuren\u0163i; organe fiscale. Calcularea profitului parcurge mai multe etape si \u00eencepe cu calcularea profitului brut care reprezint\u0103 elementul […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"aioseo_notices":[],"yoast_head":"\nCalcularea profitului - Jobs\/ Internships\/ Scholarships\/<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/calcularea-profitului\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Calcularea profitului - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Este indiscutabil faptul ca aprecierea rezultatelor financiare ob\u0163inute in perioada raportata ocupa un loc central in activitatea \u00eentreprinderii. 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