The per capita profit rate refers to the ratio of the total profit of an enterprise to the total number of employees in an enterprise in a certain period. It represents the average profit per person in a certain period. It is a comprehensive index that focuses on evaluating the economic benefits of enterprises from the perspective of labor utilization.
trait
Quality characteristics of profit:
(1) A certain profitability. It is the final financial achievement of an enterprise in a certain period of time.
(2) The profit structure is basically reasonable. Profit is measured according to the principle of proportion, which is the result of subtraction of income and expenses in a certain period of time.
(3) The profit of an enterprise has a strong ability to obtain cash.
(4) The factors affecting profit are complex, and the calculation of profit includes subjective judgment, and the result may vary from person to person, which is operable.
The profit structure is basically reasonable and has the following meanings.
(1) The profit structure of an enterprise should match the asset structure of the enterprise.
(2) The cost changes are reasonable, and there is no unreasonable reduction in annual expenses.
(3) Whether the composition of each part of the total profit is reasonable.
The total profit of an enterprise consists of three main parts: operating profit, investment income and non-operating income and expenditure.
Higher profit quality means that the enterprise has a certain profitability, the profit structure is basically reasonable, and the profit has a strong ability to obtain cash.
The relevant provisions of the Accounting Standards for Business Enterprises-General Standards, revised and implemented again on June 65438+1 October1,2007, stipulate that:
Article 37 Profit refers to the operating results of an enterprise in a certain accounting period.
Article 38 The gains or losses directly included in the profits of the current period refer to the gains or losses that should be included in the profits and losses of the current period, which will lead to the increase or decrease of the owners' equity and have nothing to do with the owners' investment in capital or distribution of profits to the owners.
Article 39 the amount of profit depends on income and expenses, and the measurement of the amount of gains and losses directly included in the current profits.
Article 40 Profit items shall be included in the income statement.