To assess the efficiency of production, an analysis is carried out using the obtained financial result. The indicators of financial performance are profitability: sales, assets, production and equity.
Necessary
- Form 2 of the financial statements "Profit and loss statement"
- Form 1 "Balance sheet"
Instructions
Step 1
Return on sales is a coefficient showing the share of profit in each ruble earned. Calculate profitability by dividing profit from sales, works and services, or dividing net profit by the amount of revenue received.
Step 2
Return on assets is a relative measure of performance. Find this figure by dividing the net income earned for the period by the total assets for the period.
Step 3
Profitability of production - a coefficient that shows how many rubles of profit the enterprise has from each ruble spent on production and sale. To determine it, divide the profit from sales by the amount of production costs.
Step 4
Return on equity is a relative performance indicator showing the effect on investment in terms of accounting profit. To find it, divide the net income by the company's equity.
