You will need
- 1. Financial statements for the period under review:
- - Accounting balance sheet (form No. 1 quarterly accounting statements);
- - Report on profit and loss statement(form No. 2 quarterly financial statements).
- 2. The formula for calculating the profitability of company's assets:
- Ra = P / A x 100%, where:
- - Ra - return on assets,%;
- - P - the net profit for the reporting period,thousand RUB.;
- And the average value of the assets of the company for the period,thousand RUB
To analyze the effectiveness of the use of assets(capital) of enterprises expect to measure the return on assets. Return on assets shows the amount of profit per ruble of value of assets (capital) of the enterprise. Return on assets is considered normal when the value of the rate of 18-20%.
Determine the amount of the net profits of the company during the analyzed period. The sum of the net profits of the enterprise take according to "statement of profit or loss"(line 190).
Calculate the average value of assets of the company for the analyzed period. To do this, fold the end of the balance sheet at the beginning and end of the reporting period(data line 300). The amount of assets divide by 2. So you calculate the average value of the assets of the company for the period.
Calculate the profitability of assets of the company in the following way. Divide the amount of net profits calculated on the average value of the assets of the company. Multiplying the resulting ratio by 100%, you will receive a return on assets of the company during the analyzed period.
The higher the profits, the returns of non-current assets and the rate of turnover of working capital, the higher will be the profitability and lower the total cost of manufactured products.
Calculate the profitability of assets over several periods. Analyze the dynamics of the parameters, determine what factors influenced the change.