Such as logistics cost profit rate = total logistics cost/total business income × 100%.
Main business income cost rate = main business cost/main business income × 100%
Income and expense rate of main business = sum of expenses of three periods/income of main business × 100%.
Cost and expense are two accounting concepts that are both related and significantly different. Generally speaking, cost refers to all kinds of capital consumption in the production and operation of enterprises. The cost of an enterprise, in terms of its economic essence, is the value equivalent of c+v in the product value composition, which is expressed in monetary form, that is, the sum of the funds spent by the enterprise on product management.
Through investigation, Platinum Consulting Linked-F found that effective cost analysis is the basic factor for enterprises to succeed in the fierce market competition. Imperfect cost analysis will lead to simple cost reduction, which will make the enterprise lose its vitality.
Establishing a scientific and reasonable cost analysis and control system will enable enterprise managers to clearly grasp the cost structure, profitability and the correct direction of decision-making, become the key support for internal decision-making, and fundamentally improve the cost situation of enterprises.
Correct cost analysis plays a very important role in whether a company is profitable or not. Due to the disadvantage of cost analysis, enterprises may make pricing mistakes because they don't allocate the expenses to different products reasonably, thus falling into the strange circle of multi-sales thanks for a long time.
Extended data:
1. Non-operating income refers to the income that is not directly related to the production and operation of an enterprise.
It mainly includes the following contents:
(1) Fixed assets inventory surplus
(2) Net income from disposal of fixed assets
(3) Non-monetary transaction income
(4) Income from the sale of intangible assets
5] Net fine income
(6) For the accounts that cannot be paid due to the creditor's reasons, (7) the education fee will be refunded additionally.
Other business income refers to the income obtained by enterprises from other sales and other businesses except commodity sales. Including non-industrial labor income such as material sales, technology transfer, purchasing and consignment, fixed assets rental, packaging rental and transportation.
Non-operating expenses refer to the expenses incurred by enterprises that are not directly related to production and operation, such as inventory loss of fixed assets, net loss from disposal of fixed assets, loss from sale of intangible assets, debt restructuring, etc.
Second, the account settings
The subject of "main business income" is used to calculate the income generated by enterprises in their daily activities such as selling goods and providing services. Under the subject of "main business income", a subsidiary ledger should be set up according to the main business category for detailed accounting. There should be no balance in this account
Third, accounting treatment.
Income from construction contract:
1, construction contract and construction contract income
(1) Construction contracts refer to contracts concluded for the construction of one or more assets that are closely related in design, technology, function and end use, including fixed-cost contracts and cost-plus contracts.
(2) The contract income of construction projects includes the initial income stipulated in the contract and the income from contract changes, claims and rewards.
2. If the result of the construction contract can be estimated reliably, the contract income and related contract expenses shall be confirmed on the balance sheet date by using the percentage of completion method.
3. Under the completion rate method, the contract income and contract expenses confirmed in the current period are calculated according to the following formula:
(1) Contract revenue confirmed in current period = (total contract revenue × completion progress)-Cumulative revenue confirmed in previous fiscal years.
⑵ Contract gross profit confirmed in the current period = (total contract revenue-estimated total contract cost) × completion progress-accumulated gross profit confirmed in previous fiscal years.
⑶ Contract cost confirmed in the current period = contract income confirmed in the current period-contract gross profit confirmed in the current period-estimated loss reserve in previous fiscal years.
4. If the result of the construction contract cannot be estimated reliably, the contract income cannot be determined by the percentage of completion. If the contract cost can be recovered at this time, the income shall be recognized according to the actual recoverable contract cost; When the contract cost cannot be recovered, revenue is not recognized.
Baidu encyclopedia-main business income