Question

Балансовая прибыль предприятия в отчетном году составила 14 тыс. руб., в базисном – 16 тыс. руб.; среднегодовая стоимость ОПФ в отчетном году - 181 тыс. руб., среднегодовой остаток оборотных средств - 8 тыс. руб. Определите изменение уровня общей рентабельности.

Answer 1

Решение:
Рентабельность производственного капи­тала определяется как отношение балансовой прибыли к средне­годовой стоимости основных средств и материальных оборотных фондов:   
R=П/(F+E);  
Rо= 14/(181 + 8) * 100% = 7,4%
Rб= 16/(181 + 8) * 100% = 8,5%
8,5 – 7,4 = 1,1% 

Answer 2

Calculation of Change in Overall Profitability

To determine the change in the level of overall profitability, we need to calculate the profitability ratio for both the reporting year and the base year. The profitability ratio is calculated by dividing the net profit by the average total assets.

The formula for calculating the profitability ratio is as follows:

Profitability Ratio = Net Profit / Average Total Assets

Given the information provided:

- Net profit in the reporting year = 14,000 rubles - Net profit in the base year = 16,000 rubles - Average total assets in the reporting year = 181,000 rubles - Average total assets in the base year = Not provided

Unfortunately, the average total assets in the base year are not provided, so we cannot calculate the exact change in the level of overall profitability. Without the average total assets in the base year, we cannot determine the change in the profitability ratio.

If you have the average total assets in the base year, please provide that information, and I will be able to calculate the change in the overall profitability for you.