An increase in the organization’s profits can be organized through the following reserves

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Increase in sales volumes of goods, works, services. To calculate the increase in profit due to increased sales, the indicator of the reserve for increasing sales volume must be multiplied by the amount of profit per unit of production, calculated on the basis of data for the reporting period:

PR Q = ∆Qi * PRi

Or, if the value of the reserve is known in terms chile mobile phone numbers database of value rather than quantity, the revenue growth rate should be multiplied by the price of each product in the reporting period:

∆PRvp = ∆VPi * Cfact i


Reducing the cost of goods, works, services. The identified reserve for reducing the cost of each individual item is multiplied by the forecast indicator of sales volume, calculated taking into account the potential increase in revenue.


Improving the quality of goods, works, services. To calculate the reserve for increasing the enterprise's profit, the price of each item is multiplied by its share in the total volume, the intermediate results are added up, the result is multiplied by the potential sales volume.


Increase in prices for goods, works, services. The found values ​​of reserves for price increases for each item are multiplied by the forecast sales volume calculated taking into account potential growth. Price increases can be achieved by entering new sales markets, for example, premium segments with a high degree of monopolization.

By analogy, we calculate profit growth due to expanding market coverage and reducing the sales cycle.

The value of the profitability growth reserve indicator is calculated using the following formula:

∆R = Rpossible - Rfact = [(Rfact + ∆R) / (∑(Qi possible *ci possible)] – [Rfact / Cfact]

where Qi potential is the potential sales volume calculated on the basis of the identified reserves for increasing the enterprise’s profit; ci potential is the potential cost price calculated on the basis of the identified reserves; R is the profitability of sales.

Let's consider the main directions for increasing enterprise profits by optimizing production costs.

Company management usually faces two problems: the need for constant cost planning and the search for reserves to reduce production costs.

If an organization adheres to the planned level of production costs, its products will be more competitive because:

the company's management has reliable actual and forecast data on the spent working capital;

the organization sells goods at prices that increase in a planned manner, which allows it to achieve expected profit and profitability indicators;

the enterprise does not need to look for sources of financing for unforeseen expenses for the purchase of raw materials and supplies;

the company can plan the directions for using net and retained earnings;

The organization's management has all the necessary information to make short-term and long-term management decisions.

Therefore, compliance with planned expenditure indicators is a guarantee of uninterrupted and efficient operation of not only the financial and economic service and the management of the enterprise, but also other departments - the purchasing department, logistics, production, personnel service, etc.