What are the factors that affect the total profit of an enterprise?

The factors that affect the total profit of an enterprise include: operating profit, non-operating income and non-operating expenditure.

Total profit = operating profit+non-operating income-non-operating expenditure

Operating profit = operating income-operating costs-business taxes and surcharges-period expenses-asset impairment loss+fair value change income-fair value change loss+net investment income.

Non-operating income mainly includes: non-current assets disposal income, non-monetary assets exchange income, intangible assets sale income, debt restructuring income, enterprise merger income, surplus income, accounts payable that cannot be paid due to creditors' reasons, government subsidies, additional return of education fees, fines, donations, etc.

Non-operating expenses refer to the expenses incurred by an enterprise that are not directly related to its daily production and business activities. Including non-current assets disposal loss, non-monetary assets exchange loss, debt restructuring loss, public welfare donation expenditure, extraordinary loss, inventory loss and so on.

Extended data:

classify

1, normal profit

The so-called normal profit refers to the profits generated and realized by the production and operation activities of enterprises, including the profits realized by enterprises engaged in production, sales and investment announcement activities, as well as the normal profits of operating profits and investment income.

2. Abnormal profits

Abnormal profits refer to the gains and losses arising from matters unrelated to the production and business activities of enterprises, including losses caused by natural disasters, fines and late fees, and other matters unrelated to business activities. China's previous regulatory adjustments were also included in abnormal profits.

Due to normal profits and business activities, it can be controlled by the enterprise management department, but abnormal profits are uncontrollable; Therefore, it is more objective and accurate to divide profits into normal profits and abnormal profits (that is, to list them separately in the income statement) to measure the management efficiency of enterprise management departments.

Baidu encyclopedia-total profit

Baidu Encyclopedia-Total Profit Calculation