Commercial activity. Cash settlement of business transactions (lecture notes)

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Commercial activity. Cash settlement of business transactions (lecture notes)

Lecture notes, cheat sheets

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18. Cash settlement of the business transaction

The main subject for monetary calculation is the determination of the total amount of costs, which consists of various types of costs.

Expenses are divided into the following types:

1. For material expenses cash includes the cost of obtaining materials, semi-finished products, raw materials, energy.

Zm = Ohm x Cm,

where Zm - material costs;

Ohm - the volume of materials used;

Cm - the price of a unit of material.

This formula is suitable for calculating one type of material. To calculate various material resources, the following formula is used:

Zm = Ohm₁ x Tsm₁ + Ohm₂ x Tsm₂ +...+ Ohm_п x Tsm_п,

where is ohm₁, Ohm₂,...Ohm_п - the volume of materials of one type;

CM₁, cm₂,...Tsm_п - price of units of various types of materials;

n is the number of different types of materials.

2. Labor costs include cash costs for wages for employees of an entrepreneurial firm, the administration of the firm, employees, and support staff of the firm.

Зт = Зч x Кр x W, where Зт - labor costs;

Zch - the cost of hourly wages to employees; Kr - the number of employees; W - the total time of work of workers. The total expenditure of funds for the remuneration of all groups of employees is calculated according to the following formula:

Zt = Zt₁ + W₂ +. + W_п,

where zt₁, W₂, W_п - labor costs of various groups of workers.

3. Permanent fixed assets calculated as their expense for the period of the operation. To do this, you can use the following formula:

Zos = Tsos x (Vdi / Voi),

where Zos - the cost of fixed assets;

Tsos - the price of fixed assets;

Vdi - the time of use of fixed assets in the process of this operation;

Voi - the total time of use of fixed assets.

4. Loan payment costs differ in that costs are the difference between the amount of the loan granted and the amount returned to the lender, including interest.

The calculation formula is as follows:

Zk = Zkp - Zk = Zk x (M / 100% x Vk),

where Zk - the cost of paying the loan;

Zkp - amount with interest;

M - monthly percentage of the loan;

Vk - loan repayment time.

5. Income Tax:

Npr = n pr / 100% x Pv,

where Npr - income tax;

n pr - the percentage rate of tax on profits;

Pv - gross profit.

6. Profit calculationremaining with the businessman after paying income tax is carried out according to the formula:

Po \u1d Pv - Npr \u100d Pv (XNUMX - p pr / XNUMX).

To determine profit, an indicator such as profitability is used.

7. Profitability is calculated using the following formula:

P \uXNUMXd Po / Zo,

where R - profitability;

By - residual profit;

Zo - total costs.

Authors: Egorova E.N., Loginova E.Yu.

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