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Abstract

Содержание

Introduction

Income of a commercial enterprise – an increase in economic benefits as a result of the receipt of funds and other property. An important task of every enterprise is to obtain large incomes, at the lowest cost, by saving in spending and increasing the efficiency of their use.

In the domestic literature it is noted that income indicators are the most important in the system for assessing the performance and business qualities of an enterprise, the degree of its reliability and financial well-being as a partner. High financial results of enterprises' activities contribute to an increase in its investment attractiveness and business activity in both production and financial spheres, as well as provide an increase in state budget revenues due to an increase in the size of tax payments.

The object of the thesis is an enterprise – the process of income management.

The subject of the work is theoretical foundations and methodological and applied approaches to assessing factors of influence on the formation of an enterprise's income.

The aim of the thesis is to analyze the sales revenue management system at the enterprise and develop measures to improve it.

1. The concept and essence of income in the enterprise

The most important principle of the activity of economic entities is to ensure self-sufficiency. This means that all expenses of the organization must be covered by its income. At the same time, the amount of income must exceed the amount of expenses, which allows you to make a profit.

Income receipt of all types of activities, reduced by the amount of material costs, With the exception of wages. Income, like revenue, is always a positive economic indicator, profit can be negative.

Income includes profit, as well as the costs of remuneration of employees of the enterprise and the social component of internal policy. In modern conditions, there are several types of enterprise income.

2. Factors affecting income generation

As you know, many factors affect the income of an enterprise. Today, there are a huge number of classifications of factors affecting income. However, the main classification is the separation of factors into external and internal.

External factors – natural conditions, government regulation of prices, tariffs, tax rates, sanctions; market conditions; social conditions. All these factors are characterized as external, since they do not depend on the activities of the organization, but affect the impact on the amount of income [12].

Internal factors include indicators that are directly related to the organization's workflow. They include production and non-production factors. The commercial activities of any enterprise are influenced by non-production factors, they also interact with the environmental and social function. For example, these include: supply and marketing services; social working conditions; organization's pricing policy.

And such factors that participate in the formation of profit, for example, the subject of labor, working personnel, are called production. They imply the efficient use of the basic elements of the production process. There is a variety of production factors: extensive and intensive.

Extensive factors are quantitative indicators that form income by changing the amount of funds; equipment operating time; number of staff.

The efficient use of available resources is ensured by intensive factors. These include: labor productivity; sales methods; new technologies and techniques for calculating and analyzing fixed assets; qualification of personnel, etc. [4].

3. Analysis of enterprise income: goal, objectives

Income analysis takes an important place in the economic work of a trading enterprise. The main goal of analyzing the company's income is to search for reserves for their growth and achieve, on the basis of this optimal ratio with financial results, the creation of a working model for managing them.

Today, there are solutions to the main problems of analysis of enterprise income. Analysis of income begins with an assessment of absolute values, averages and relative values. The relative values clearly show the development trends of the studied indicators. The level of income is calculated as the ratio of the amount of income to the absolute amount of retail turnover, multiplied by 100%.

When analyzing, great attention must be paid to calculating the influence of the main factors on the amount and level of income. The main factors include: the level of prices, the volume and structure of goods turnover, the level of distribution of goods, the composition of goods turnover, the amount of trade markups, etc.

The next stage of the analysis is the analysis of gross income by months, quarters, decades in the context of subordinate divisions in comparison with the results of competitors. Analysis materials serve as the basis for forecasting and planning gross income for the future period.

An important condition for an objective analysis of income is the formation of an appropriate information base, the expansion and completeness of their accounting. The reliability of income analysis depends entirely on the quality of its information support.

As noted earlier, the main source of income for a merchant is the trade markup. Retail markups are set independently by retailers based on market conditions in the region. Today they are regulated by the executive authorities of the DPR subjects only for medicines, medical products and baby food products, including food concentrates.

The role of the trade markup can hardly be overestimated. This element of the price represents the income of a trading enterprise, characterizes the price of trading services provided to customers in the sale of goods and services, is the initial basis for commercial calculations, creating conditions for self-financing, etc.

Conclusion

Income is the proceeds from the sale of products (works, services) less material costs. It represents the monetary form of the enterprise's net output, i.e. includes wages and profits. Income characterizes the total amount of funds that comes to the enterprise for a certain period and, net of taxes, can be used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax deduction, it is divided into consumption funds, investment and insurance. The consumption fund is used to pay staff wages and other payments.

So, in trade organizations, income from the sale of goods is the difference between the retail price at which the goods are sold and the purchase price of the goods (wholesale price). This difference is generated by trade markups, price markups, trade discounts, etc.

The main purpose of the analysis of the company's income is to find reserves for their growth and achievement on the basis of this optimal ratio with financial results.

Further research focuses on the following aspects:

  1. Analysis of the economic activity of MEDIKODON based on the economic indicators of the enterprise.
  2. Analysis of the formation of income.
  3. Recommendations for improving the organization of the activities of employees of the pharmacy Narodnaya Apteka.
  4. Recommendations on ways to promote goods and advertising campaign of the enterprise.
  5. Recommendations for improving the assortment policy and pricing strategy of the enterprise.

    When writing this essay, the master's work has not yet been completed. Final completion: December 2021. The full text of the work and materials on the topic can be obtained from the author or his manager after that date.

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