What is profitability in 1s. Gross profit with accounting price

With this article we complete the series of publications devoted to working with management reports in the 1C: Enterprise Accounting 8 edition 3.0 program, and we will consider the key forms that summarize information about the company’s activities. We will talk about analyzing the revenue and profitability of goods, as well as the income and expenses of the organization - the most important indicators for a business owner.

An informative report that reflects the revenue and profitability of goods by product range is called “Gross Profit”. Its remarkable feature is that you can see the profitability of sales for each product item for the selected period. The report data is generated on the basis of primary sales documents (excluding VAT).

Set (or check) the settings:

“Administration” – “Accounting parameters” – “Setting up the chart of accounts” – “Inventory accounting” – “Inventory accounting is carried out by warehouse by quantity and amount.”

Now let’s move on to the report: section “Manager” – “Sales” – “Gross profit”.

Important: the report is not generated for works, services, products because analyzes only the cost of goods sold.

As can be seen in the figure, in the “Cost” column for services and products there are empty values, that is, the profitability indicator is formed incorrectly because This report is not intended to provide cost estimates in such cases.

We generate a “Gross Profit” report for the period for goods sold and analyze sales. Information is reflected correctly if records are kept according to all rules.

In this case, one more important nuance must be taken into account: if in the accounting settings “Administration” - “Posting documents” the checkbox “Allow write-off of inventories in the absence of balances according to accounting data” is checked, the program will not be able to determine the profitability for the positions for which such write-off was made.

If the company applies different pricing policies to customers, a report can be generated by customer.

An example of analyzing product sales by customer.

And at the end of the cycle, let’s look at another report - “Income and Expenses” (“For the Manager” - “General Indicators” - “Income and Expenses”).

This report actually reflects the direction of the business and helps to quickly make management decisions. The report is universal for any type of business.

As in previous reports, each column of the chart and digital indicators can be deciphered to primary documents by double clicking the mouse. The report is simple and easy to understand even for untrained 1C users.

Dear Colleagues! We hope that working with the additional set of analysis tools from the Executive Monitor will open up new reserves for your business. This will certainly happen because... you look at the company's activities from a different position, and this position is strategic.

In this article we will consider a new feature for the release of UT 11.1.4 (and older versions) - preliminary assessment of profitability of sales.

This report is very useful because it gives us information about:

• Marginal profit and profitability of sales
• Sales markup coefficient
• Least/most profitable products on sale
• How will the manager’s profitability of sales for the current month change, taking into account the current sales.

Applicability

The article was written for the editors of UT 11.1 . If you use this edition, great - read the article and implement the functionality discussed.

If you are working with older versions of UT 11, then this functionality is current. The most noticeable difference between UT 11.3/11.4 and 11.1 edition is the Taxi interface. Therefore, in order to master the material in the article, reproduce the presented example on your UT 11 base. Thus, you will consolidate the material with practice :)

Implementation of a report for analysis and preliminary assessment of profitability of sales

The report can be called exclusively from document forms:

• Commercial offer to the client.
• Customer order.
• Sales of goods and services.
• Application for return of goods from the client

Those. when carrying out, for example, the document “Sales of goods and services”, we can immediately see the profitability of this sale by going to the “Assessment of profitability of sale” item in the navigation panel of the document form.

The necessary settings for calculating preliminary profitability are set on the “Administration” - “CRM and Sales” tab.

The program can use one of two ways to evaluate the profitability of sales:

1. Determined by estimated cost. In this option, the cost is determined based on the calculation results of the “Calculation of the cost of goods” document.

   Profitability of sales = Sales price – Cost

2. Determined by the standard type of price. When using this method, the cost is determined by the specified price type (for example, by the “Purchase” price type).

   Those. When selling a product, its profitability is calculated as:

For example, let’s set the first option “Determined by estimated cost” in the program settings.

• Table priced at RUB 1,000.
• Wardrobe priced at RUB 4,000.

To enlarge, click on the image.

Let's perform the “Month Closing” processing.

In total, the cost of the table is 1000 rubles, and the cost of the cabinet is 4000 rubles.

• Table priced at RUB 5,000.
• Wardrobe priced at RUB 10,000.

To enlarge, click on the image.

Since we specified the “Determined by estimated cost” option in the program settings, we need to carry out the “Month Closing” processing so that the program generates the necessary movements in revenue and cost of sales.

Now let’s go to the navigation panel item “Assessment of profitability of sales” of the form of our document “Sales of goods and services”. A profitability assessment report will open in front of us.

To enlarge, click on the image.

So, we have two tables.
The first table shows us information about revenue, cost and profit on sales of goods (not only those indicated in this document) in general for a specific manager, which is indicated in the document on the “Advanced” tab.

The report columns show the following information:
• According to the document - all indicators are calculated using the “Products” tabular section of the document.
• For the month without taking into account sales - indicators are calculated for the document manager on an accrual basis from the beginning of the month (sales from the beginning of the month). The current document is not taken into account.
• For the month, taking into account sales – indicators are calculated for the document manager on an accrual basis from the beginning of the month, taking into account the current document.
• Change, % – the difference between the columns “For the month including the sale” and “For the month without the sale” is calculated to assess the impact of the current sale on the manager’s results for the month.

As you can see, the column “For the month excluding sales” is not filled in, since this is our first sale of these goods in a given month.

The second table of the report shows us information about the result of sales in the context of each item of this document “Sales of goods and services”.

Now let’s move on to the settings of this report – the “Quick Settings” button.

In the “Standard profitability” field, we can indicate the required profitability (in percentage terms) that we expect to receive from the sale of goods.

In this case, the report will indicate problem areas in color.

For example, let's specify the value 70%. Let's generate a report.

To enlarge, click on the image.

We will see red numbers in the report. Because the overall profitability is 66.67% (less than our required 70%). The program indicates the table in green, since we are satisfied with its profitability. As for the cabinet, its profitability, like the overall sales of the document manager, is also less than 70%.

If you check the “Sales by orders without sales” checkbox in the report settings, then in the first table of the report in the columns “For the month without sales” and “For the month including sales” the program will also take into account Customer Orders on the basis of which there is no document posted yet “ Sales of goods and services."

Those. we will be able to see the estimated profit that we will receive if we carry out Sales based on our Orders in the database.

Overall, a very interesting setup. For example, now our document has been posted with the price type “Retail price” and we have received a marginal profit of 10,000 rubles.

Let’s specify a different type of price in the quick report settings (for example, “Wholesale price”). We will report the contribution margin that we could have earned if we had sold at the specified type of price (“Wholesale Price”).

To enlarge, click on the image.

Additionally, we can specify the sorting of the report and select the fields to be displayed or not displayed in the report.

Now let’s once again go to the “Administration” program tab – “CRM and sales” and indicate the second option for assessing the profitability of sales “Determined by the standard type of price.

A field will appear in front of us to select the type of price by which the cost of the product will be determined.

That is, as I already mentioned at the beginning of the article, when selling a product, its profitability is calculated as:

Profitability of sales = Sales price – Standard type of price

We indicate the type of price “Purchase price”.

I already have a completed document “Receipt of goods and services”. According to this document, the goods Table and Wardrobe were received at a price of 1,000 rubles. and 4,000 rub. respectively.

But I will set the “Purchase price”, for example, for the Table to 1,500 rubles, and for the Cabinet 4,500 rubles, so that you and I can see the difference in the report “Assessment of profitability of sales”.

Now let’s open the sales we carried out and open the return on sales report.

To enlarge, click on the image.

As you can see, our profitability is already different than it was when using the “Determined by estimated cost” option.

Well, we have looked at the functionality of analysis and preliminary assessment of profitability of sales when preparing documents. I would say the functionality is very useful, since it allows you to quickly receive information about the current sale of goods and the manager’s sales results in general. Which of the two possible options to use is up to you to choose.

In the first option, the program should contain movements at cost (the “Month Closing” processing has been completed).

In the second option, a price must be set for the product, which will be the cost of the product when viewing preliminary profitability.

"and how the customer wanted to see this report. I decided to write a post on this topic and post a report.

So I’ll write what this report displays:

Cost price for 1 unit with VAT = (Amount of Goods + Additional Expenses)/Quantity.

In the standard report, the cost price is calculated without VAT.

Gross profit for 1 unit = Sales cost (including VAT) – Cost per 1 unit. VAT included.

Accounting price — as close as possible to the purchase price from the document “Receipt of goods and services.”

Accounting price= (VAT/Cost without VAT+1)*Cost without VAT.

I used this method because... There is no purchase price in the SalesCost register, but I considered it unnecessary to drag it from another register.

Other indicators:

The markup percentage, also known as efficiency and margin (profitability), was left unchanged,
but since the calculation of Cost and Gross Profit has changed, these indicators will have a different percentage.

Sales efficiency= (“Gross profit” / “Cost”)*100%.

Return on sales= (“Gross profit” / “Cost of sales (including VAT)”)*100%.

NOTE ON REPORT!

At what price do we pay for “Receipt of goods”?
If capitalization is done at the sales price, then the cost will not be displayed because will be equal to the cost.

We do “posting of goods” at the purchase price!

The report programmatically specifies the accounting policy parameter Do not include VAT in the cost of shipments = False.

The report was made for Trade Management 10.3, the figure shows a test on a demo base.

WHAT IS THE REPORT BASED ON?

1. Consignments of goods- these are your receipts of goods and services. Everyone knows that before you can sell anything, you need to buy something. Accordingly, in each invoice posted in 1C, batches of goods receipt must be written off. Basically, write-off occurs using the FIFO method. We recommend checking your company's accounting policy settings.
2. Sales document- documents with which you formalize the sale. Accordingly, your markup on goods will give the difference between the prices at which you bought the goods and at which you sold them. Simply put - income. The sales document you post in 1C forms your income, and the gross profit report only displays the result. So we come to the last final indicator of the report - profitability.
3. Profitability- the main thing is what the report shows. Profitability is formed according to the standard profitability formula:

Profitability = (Revenue - Cost)*100 / Revenue

The report also shows gross profit . Gross profit is the difference between revenue and cost of transactions.
The beauty of the report is that, like all reports, various groupings, selections, sorting, etc. are available. For example, if you are interested in the profitability of sales by product group or by point of sale, by customer - everything can be configured. This requires, of course, skills in working with reports, but believe me, once you learn how to use sales analytics tools in 1C, you will no longer be able to refuse them. To delve deeper into the topic of reports, we recommend a series of our articles devoted to mastering the basics of generating reports in 1C.

ATTENTION! The report may show incorrect 100% profitability for transactions, if: 1) in the settings of the accounting policy for writing off goods, the “Write off batches when posting documents” checkbox is not checked; 2) according to the documents posted, there is no write-off batch, because the goods were sold “at a loss”, i.e. no party. In this case, you need to correct errors in posting goods in the negative and repost the accounting period by batch.

HOW TO GET THE CORRECT DATA

A very important detail is setting up the program. Depending on whether VAT is included in the cost of the shipments or not, the profitability of sales will be calculated differently. For example, if the flag “Do not include VAT in the cost of shipments” is cleared, then you increase the profitability of sales by a percentage of the VAT rate.

And the second point. Return on sales can be calculated by cost or by revenue. Those. Gross profit can be correlated to two values. For example:

Revenue excluding VAT 128,434.81 Cost 95,625.57 Gross profit 32,809.24 Profitability - 32,809.24 * 100 / 128,434.81 = 25.55%

Revenue excluding VAT 128,434.81 Cost 95,625.57 Gross profit 32,809.24 Profitability - 32,809.24 * 100 / 95,625.57 = 34.31%

As you can see, with the same revenue, different profitability results. It's not a mistake. How to calculate profitability is a purely individual matter for each company, but the standard 1C report calculates profitability according to the first option.
It happens that the report may contain indicators negative profitability. In this case, you need to individually check the range of goods sold at a minus price. In trading companies, sale or promotional items are often identified with negative profitability. For example, a sale of stale goods may be arranged below cost. In this case, a negative result is a normal result.
The report may change revenue and profitability indicators when documents are entered into the reporting period retroactively. Let’s say that if a document with higher prices was retroactively included in the receipts of goods and services, then the profitability of sales should also decrease. But the trick is that 1C is designed in such a way that until you re-implement the implementation after the receipt, nothing will change in the report. Those. it is necessary, as it were, to rewrite commodity movements (update). It is clear that transmitting a lot of implementation documents is a labor-intensive task, so in 1C there is a standard tool called “Reposting by batches”, which automatically updates the movement of batches for the period. To repost documents and restore sequences, you can also use processing"Reposting documents", which is located in the Operations menu. It is believed that the gross profit report data will be more accurate after the group re-posting procedure by batch.