In economic practice and economic literature monetary accumulation call the net income of society realized in a monetary form at the enterprises of the sphere of production of goods. Net income is the category of production connected with process of division of work on necessary and additional. The additional product is the product created by work of people at the enterprise which acts as net income of society.
It follows from this that maximizing profit is connected with process of a of enterprise profit. It, in turn, means that in calculations use of limit sizes is required: limit, limit income and limit costs. In other words, the profit is maximized in a point, in which any, even a small increment of volume of realization (production leaves profit without change, i.e. the profit increment at an increment of the volume (realization) of production equals to zero. Mathematically it can be written down so:
Completely it is impossible to avoid risk in business activity of a, but there is a system of methods of mitigation of its consequences. Treat them self-insurance (creation fund, participation in the venture companies, hedging, the conclusion of fyyucherny transactions, etc.
For the enterprise maximizing profit consists in a choice of such volume of product sales at which limit costs of the enterprise in production and at realization would equal to market price. Mathematically it can be presented as follows:
Production factors are connected with output, its rhythm, material, scientific and technical and organiyozatsionno-technical equipment, respectively — parameters of production, its range and, etc., etc.
The fund of accumulation and fund of consumption are funds of a special purpose. They are formed if it is provided by constituent documents. The fund of accumulation represents the source of means of an economic entity accumulating profit and other sources for creation of new property, acquisition of fixed assets, current assets, etc. the Fund of accumulation shows growth of a property condition of an economic entity, increase in its own means. At the same time operations on acquisition and creation of new property of an economic entity do not affect fund of accumulation. The fund of accumulation can decrease in cases:
Other principle of definition of financial results is use of a method of charge. For this reason profit (loss), shown in the report on financial results, do not reflect real inflow of funds of the enterprise as a result of its economic activity. About the size of financial result of activity of the enterprise as a gain (or reduction) costs of its capital formed in the course of its economic activity for the reporting period are necessary for restoration of a real picture the additional correcting calculations.
The additional product always acts in two forms: natural and material (in the form of a certain mass of consumer cost) and costs. In the conditions of the commodity-money relations the cost of an additional product (net income of societies is realized in a monetary form and stands apart in independent category - monetary accumulation.
The fund of consumption represents the source of means of an economic entity reserved for implementation of actions for social development and material encouragement of collective. In fund of consumption the following payments in monetary and natural forms are listed:
As in practice to make the decision on entry into the market, to compare the offer price of the enterprise with the price of a market demand, for this purpose it is necessary to know economic profit. The last by a deduction from a gross revenue of economic () costs of the enterprise:
For practical use in a control system of formation of expenses and costs it is expedient to allocate and consider classification of expenses taking into account a type of expenses under articles of accounting and elements of expenses.
Receiving profit — an indispensable condition and the purpose of a of any economic structure. The profit (profitability) estimates efficiency of managing, profit — the main source of financing of economic and social development; profitability serves as the basic a choice of investment projects and programs of an of the current expenses, expenses, financial investments.