(1) Sales profit rate
Sales yield is the ratio of total profit to net sales income. Reflect the share of the value newly created by employees for social labor in the sales revenue of enterprises. Its calculation formula is:
Sales profit rate = total profit/net sales income × 100%
The higher the ratio, the more new value the enterprise creates for the society, and the greater its contribution. It also reflects that the enterprise has created more profits for the enterprise while increasing production and realized the increase of production and income.
(B) Cost profit rate
Cost profit rate refers to the ratio of total profit to total cost of an enterprise. It is an index reflecting the relationship between consumption and income in the process of enterprise production and operation, and the calculation formula is.
Cost profit rate = total profit/total cost × 100%
The higher the ratio, the higher the income obtained by enterprise consumption, which is an index that can directly reflect the benefits of increasing income and reducing expenditure. The increase of enterprise production and sales and the saving of expenses can increase this ratio.
(3) Profit rate of total assets
Return on total assets is the ratio of the total profit of an enterprise to the average total assets of an enterprise, which used to be the capital profit rate. It is an index reflecting the comprehensive utilization effect of enterprise assets, and it is also an important index to measure the profits created by enterprises using the total rights and interests of creditors and owners. Its calculation formula is:
Profit rate of total assets = total profits/average total assets × 100%
Average total assets are the average of total assets at the beginning of the year and total assets at the end of the year. The higher the ratio, the better the efficiency of asset utilization, the stronger the profitability of the whole enterprise and the higher the management level.
(4) Capital profit rate and return on equity
The profit rate of capital is the ratio of the total profit of an enterprise to the total capital, and it is an index reflecting the profitability of investors' investment in enterprise capital. The calculation formula is:
Profit rate of capital = total profit/total capital × 100%.
The higher the ratio, the better the utilization effect of capital, on the contrary, it shows that the utilization effect of capital is not good.
In addition to the above indicators, we can also look at the profitability of enterprises from the impact of sales and tax policies on profitability; From the profit structure of the company, capital institutions; Judging the company's future profitability from its profit model and industry position.
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