All expenses of the enterprise considered as as a part of distribution costs, and carried on profit in the sum form costs as they characterize set of expenses of trade enterprise. Economic costs for quantity and volume there are more than distribution costs. According to costs the profit can be economic. The accounting () profit — is a difference between a gross revenue and address. The economic profit — is a difference between the income and economic costs; The Economic profit is less accounting at a size of the expenses which are not considered as a part of distribution costs. The purpose of any trade enterprise in the market — receiving the maximum economic profit. The economic profit characterizes the enterprise income which about payback of expenses of trade enterprise () and his ability to self-financing (self-development).
Internal conditions of activity of the enterprise also influence formation of profit. So, in connection with increase (or a ) number of workers increases labor costs and social needs (decrease) that in turn can influence growth (or reduction of gross profit and net profit though the profitability level estimated in relation to commodity turnover can remain at the former level or change slightly.
This formula of calculation is applicable and for definition of a of the capital (enclosed trade enterprise: the indicator of commodity turnover should be replaced with a capital indicator. On a ratio of net profit and a it is possible to judge financial result of a of trade enterprise more precisely.
The profit is measured by the sum and level. It is one of the major estimated indicators characterizing result of economic activity of the enterprise, the profit Relation to commodity turnover expressed as a percentage determines the level of a of realization of goods. In the conditions of market economy profitability is the most important quality indicator of work of trade enterprise in which the condition of, distribution costs, turnover of goods, an of fixed assets, labor, own and loan is generalized. The indicator of profitability testifies about of economic activity of the enterprise in last period and to opportunities of its further functioning.
Firms, as a rule, solve a problem of maximizing profit for the long-term period. Those from them which closely do not by maximizing profit, have few chances of a survival. The firms surviving in competitive conditions give to maximizing profit one of paramount.
The profit in trade is monetary value of cost of the additional product created by productive work of of trade which are occupied with continuation of process of production in the sphere of the commodity address, and also parts of an additional product, work of employees of other branches of a national economy (a, agriculture, transport, etc.) and sent to trade via the mechanism of goods prices, tariffs, trade extra charges as a payment for realization of goods (to production, an usl.
If the trade enterprise works in the rented rooms, buildings or leases some objects of fixed assets, it is expedient to estimate the average cost of fixed assets taking into account the leased and received fixed assets. In this case the average size of fixed assets is defined by a from the total cost of own and rented fixed assets of cost of objects of the fixed assets leased.
In economic literature, especially foreign, pure consider as an economic rent. However the concept of an rent is more inherent in creative activity where the special talent (musical, sports, etc.), but not and the more so not commercial activity. Between processes of search of profit and a rent there is an accurate differentiation. Search of profit usually is associated with business () activity. Businessmen and businessmen profit by identification of the best ways of use of the available resources (the capital and economy of expenses.
Identification of the factors influencing profit assumes an of economic conditions of its formation. Under the influence of external and internal conditions of economic activity of the enterprise the absolute value and relative profit level significantly change.