Industry average return on sales. What is the most profitable business in Russia?

Basic Concepts

Profitability indicators

Main groups of standards

Profitability calculation

Basic formulas

Profitability ratios

Analysis of results

Increased profitability

Conclusion

Basic Concepts

Profitability indicators

Main groups of standards

Profitability calculation

Basic formulas

Profitability ratios

Analysis of results

Increased profitability

Conclusion

Acceptable level of profitability by industry

home » Style » Industry average return on sales. What is the most profitable business in Russia?

Calculation of the standard value of return on sales for industrial enterprises and other organizations is extremely important in the management of the company. Knowing these indicators, you can conduct a qualitative economic analysis and improve enterprise performance. If a company wants to maintain its position in the market or even improve it, then it is very important to carry out such calculations for short periods. This will not only allow you to better manage the organization, but will also make it possible to respond in a timely manner to any changes in the market.

Before you understand what the standard value of return on sales is, you need to understand what it is. In accounting, this concept means an economic indicator, by determining which one can determine the level of efficiency in the use of certain resources in an enterprise. Moreover, not only material assets are taken into account, but also natural, labor resources, investments, capital, sales and more. More to the point in simple words, then profitability means the level of profitability of a business, its economic efficiency and the benefits it brings.

Thus, it turns out that if the profitability indicator is below zero, then such a business is unprofitable, and we urgently need to improve this indicator, find out what influenced the occurrence of this situation and eliminate the causes of the problem. The level of profitability is usually expressed in coefficients, but is expressed for profitability of sales as a percentage. The normative value can also indicate the efficiency of exploitation of the enterprise's resources, when normal values the organization will not only cover costs, but also make a profit.

When calculating all indicators, it is very important to pay attention to such a concept as the profitability threshold. This indicator, or more precisely, the period, actually stands for the division of the unprofitable and effective state of the company. It serves as a comparison to the break-even point, reflecting the point at which an unprofitable business became effective. To analyze the company's performance, it is necessary to compare actual profitability indicators with planned ones. In addition, the comparison uses data from past periods and indicators of competing companies. But the coefficients, or, as they are also called, sales indices, are determined by calculating the ratio total income to fixed assets and flows.

The standard value of return on sales and profitability can be divided into certain groups, namely:

Return on sales (profitability of the enterprise).
Profitability of non-current assets.
Return on current assets.
Return on personal capital.
Product profitability.
Profitability production assets and the profitability of their use.

Using these indicators, taking into account the company’s field of activity, one can determine its overall profitability. To determine the return on assets, it is necessary to determine the efficiency of exploitation of the company’s equity capital or its investment funds: it all depends on how the company’s assets bring it profit, how much of it, taking into account the resources spent on production. To calculate the return on assets, the ratio of profit for a specific period of time to the size of the enterprise's assets for the same period is used. The formula looks like this:

R assets = P (profit) / A (size of assets).

The same indicators are used in economics to calculate the profitability of operating production assets, investment investments and own capital. For example, joint stock company, you can find out how effective shareholder investments are in a given industry.

Return on sales (normative value) is an indicator of profitability, which is expressed in coefficients and is a display of the share of income for each cash equivalent spent. To calculate the profitability of a company's sales, the ratio of net profit to the amount of proceeds is calculated. Calculations are carried out according to the formula:

R cont. = P (net income) / V (revenue volume).

This indicator is directly influenced by the organization’s pricing policy, as well as its flexibility in the market segment where its products are used. To increase their own profits, many companies use various external and internal strategies, as well as analyze the activities of competitors, the range of products they offer, etc. There are no clear schemes, norms, or designations of profitability. This directly depends on the fact that the standard value of return on sales is directly related to the specifics of the organization’s activities. All indicators can only reflect the overall performance of the company for a specific period.

In order to effectively manage sales and monitor the performance of the organization, calculations of the profitability of the enterprise are carried out. To do this, it is customary to use certain indicators, namely: gross and operating EBIT profit, balance sheet data, net profitability sales taking into account the gross income indicator, it shows a coefficient indicating the share of growth from each monetary equivalent earned. To calculate this indicator, take the ratio of net income after paying taxes to the total amount of funds for a specific period of operation of the organization. In other words, operating margin equals gross income divided by trading revenue.

It is worth noting that this coefficient must be included in the financial statements. But operating profit EBIT is equal to the ratio of EBIT to total revenue. Moreover, this indicator reflects the total income before all interest and taxes are subtracted from it. It is by this formula that the operating profitability of sales, the standard value in production, as well as others are calculated. important values. It is believed that this coefficient lies between the overall profit data and the organization’s net earnings.

But the profitability of sales on the balance sheet is a coefficient, the calculation of which is carried out on the basis of data from accounting reports and represents a characteristic of the share of profit from the total revenue of the organization. This coefficient is calculated using the formula for the ratio of total income or loss from product sales to the volume of revenue. To get results, you just need to use ready-made data from the company’s balance sheet.

The calculation of net return on sales is carried out by the ratio of net profit after all payments to total revenue. To carry out independent calculations of the standard value of profitability of sales in trade, you need to find out how much product was sold and what income the organization received from this sale after paying all taxes, taking into account other expenses related to operating activities, but without affecting non-operating expenses .

Thanks to all these formulas, the company’s specialists can calculate the most various varieties profits relative to total revenue. But still, the dependence on the specifics of the main direction of the enterprise’s work remains quite significant. If the return on sales, standard value and other coefficients have been calculated for several periods of the organization’s activity, then the company’s employees will be able to make a qualitative economic analysis. That is, these indicators will help to carry out operational management economic activity enterprises. In addition, this will allow you to quickly respond to fluctuations and changes in the market, which will undoubtedly help improve performance indicators and provide the company with a constant income.

Indicators reflecting the standard value of return on sales are used in calculations of operational activities. But it is not worth using them for long-term periods, since changes in the market occur quite often, and with such calculations it will not be possible to respond to them in a timely manner. They will help solve daily and monthly tasks, helping to make plans for the sale of manufactured products.

There are ways to increase the standard value of profitability of sales. Among them, the most common are the following: reducing production costs by reducing the cost of producing goods and increasing the volume of goods produced, which will increase gross revenue. But in order to effectively use these methods, the organization must have sufficient labor and material resources. Again, to conduct such events, you need to work with highly qualified employees or increase the level of professionalism of your staff through various trainings and using new methods and practices of the global economy that improve the skills of workers.

In order to increase the standard value of return on sales based on net profit, it is important to study what positions the organization’s competitors occupy, what their pricing policy is, and whether they are holding promotions or other attractive events. And already having this data, you can analyze which factors are advisable to use to reduce production costs. Moreover, for analytical activities one should use not only data about competitors in the region, but also use information about the leaders of a given market segment.

Most often, the best solution to reduce product costs is to implement modern technologies into production. To understand whether this method will improve production, it is necessary to conduct an economic analysis and find out what costs are needed for this, how long it will take for employees to master new equipment, and how long it will take for this investment to pay off.

15.05.2017

The Federal Tax Service has updated the data in the Concept of the planning system for on-site tax audits (https://www.nalog.ru/rn77/taxation/reference_work/conception_vnp/). In particular, information on the tax burden and profitability indicators for 2016 was published.

Source: Information from the Federal Tax Service (https://www.nalog.ru/rn77/news/activities_fts/6762385/)

It would be a good idea to familiarize yourself with the published information if you want to independently assess your tax risks. After all, the discrepancy between the company’s annual indicators and the industry average increases the chance of the enterprise being included in the on-site inspection plan.

Moreover, the more your company’s performance indicators differ from the “hospital average” (in particular, the tax burden and profitability), the more detailed the tax authorities will study your business activities.

News for accountants on the website: http://glavkniga.ru/news

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Profit rates for different industries

Intersectoral competition leads to the establishment of an average rate of profit on equal capital allocated to various sectors of the national economy. The growth of the organic composition of capital, objectively inevitable in modern conditions, causes the rate of profit to tend to decrease. Structure rate of return: the cost of equity capital of the company; average rate of profit for this industry; the rate of profit of a particular company. Profit margin is one of the key categories market economy. Her functional purpose in modern conditions is that, on the one hand, monopolies use this indicator to regulate prices; on the other hand, society sees in it the greatest degree of balance between supply and demand, which occurs in cases where there is not a large spread in the rate of profit in various industries.

FORMATION OF A GENERAL RATE OF PROFIT (AVERAGE RATE OF PROFIT) AND TRANSFORMATION OF THE COST OF GOODS INTO THE PRICE OF PRODUCTION

The organic composition of capital depends on each this moment from two circumstances: firstly, from the technical relationship between the applied labor force and the mass of the means of production used; secondly, on the price of these means of production. It should be considered, as we have seen, in percentage terms. We express the organic structure of capital, consisting of 4/5 constant and 1/5 variable capital, by the formula 80 c + 20 v. Further, when making comparisons, a constant rate of surplus value is assumed, namely some arbitrary rate, for example 100%. Capital, consisting of 80 c + 20 v, thus gives a surplus value of 20 m, which amounts to a rate of profit of 20% for the entire capital. The magnitude of the real value of his product depends on how large the main part of the constant capital is, and on whether much or little of this latter enters into the value of the product due to wear and tear. But since this circumstance does not matter for the rate of profit, and therefore for the present study, for the sake of simplicity we accept that constant capital is equally everywhere included entirely in the annual product of the capitals under consideration. We further accept that the capitals of various spheres of production annually realize the same amount of surplus value in relation to the size of their variable part; Consequently, we leave aside for the present the difference which difference in turnover time may cause in this respect. We will look at this point later.

Let us take, for example, five different spheres of production with different organic structures of capital invested in them:

We receive here for various areas of production at to the same degree exploitation of labor, very different rates of profit, corresponding to the different organic structure of capital.

The total amount of capital invested in five areas = 500; the total amount of surplus value produced by them = 110; the total value of the goods produced by them = 610. Let us consider 500 as a single capital, in relation to which capitals I–V are only separate parts (as, for example, this is the case in a cotton factory, in the various departments of which - carding, preparatory, spinning, weaving - exists different attitude between constant and variable capital and the average ratio for the entire factory is obtained only by calculation). In this case, the average capital composition of 500 would be = 390 c + 110 v, or as a percentage 78 c + 22 v. The composition of each of the capitals of 100, considered as only 1/5 of the total capital, would be this average composition of 78 c + 22 v; likewise, for every 100 units there would be 22 units as average surplus value; therefore the average rate of profit would be = 22%, and finally the price of each 1/5 of the total product produced by a capital of 500 would be equal to 122. The product of each fifth of the total capital advanced would therefore have to sell for 122.

However, in order to avoid completely false conclusions, it is necessary to assume that production costs are not equal to 100 in all cases.

At 80 c + 20 v and the rate of surplus value = 100%, the entire value of the commodity produced by capital I = 100 would be = 80 c + 20 v + 20 m = 120 if all constant capital were included in the annual product. Under certain conditions, this, of course, can occur in some areas of production. However, this is hardly possible where the ratio c: v = 4: 1. Thus, it should be borne in mind that the values of goods produced by each 100 units of different capitals may be different depending on the different division of c into fixed and circulating components and that the essential constituents of different capitals may in their turn wear out more slowly or more quickly, and consequently add unequal quantities of value to the product at equal intervals. This, however, does not affect the rate of profit. Does 80 c give to the annual product a value equal to 80 or 50 or 5, will the annual product therefore = 80 c + 20 v + 20 m = 120, or = 50 c + 20 v + 20 m = 90, or = 5 c + 20 v + 20 m = 45, - in all these cases, the excess of the value of the product over its production costs = 20, and in all these cases, when establishing the rate of profit, these 20 are calculated on a capital equal to 100; the rate of profit for capital I is thus in all cases = 20%. To present this even more clearly, in the following table, referring to the same five capitals as before, we assume that the value of the product includes various shares of constant capital.

Capitals	Rate of surplus value	Surplus value	Profit rate	Consumed part c	Cost of goods	Production costs


III. 60 c + 40 v



						Average

If we again consider capitals I–V as a single total capital, then we will see that in this case the structure of the sum of five capitals = 500 = 390 c + 110 v, therefore, the average structure remains the same = 78 c + 22 v , in the same way the average surplus value = 22 units. If we distributed this surplus value evenly between capitals I–V, we would obtain the following commodity prices:

In total, goods are sold at 2 + 7 + 17 = 26 above and 8 + 18 = 26 below their value, so that price deviations cancel each other out thanks to the uniform distribution of surplus value, that is, by adding to the corresponding production costs of goods I–V average profit at 22 units for every hundred of capital advanced; in the same proportion as one part of the goods is sold above, another part is sold below its value. And only their sale at such prices makes it possible that the rate of profit for capitals I–V is the same and equal to 22%, despite the different organic structure of capitals I–V. Prices that arise in such a way that an average is derived from different rates of profit in various spheres of production and this average is added to the costs of production in various spheres of production - such prices are prices of production. Their prerequisite is the existence of some general rate of profit, and this latter presupposes, in turn, that the rates of profit in each particular sphere of production separately have already been reduced to the corresponding average rate. These special rates of profit in each sphere of production

and must be derived, as was done in the first section of this book, from the value of the goods. Without such a derivation, the general rate of profit (and therefore the price of production of a commodity) would be a concept devoid of meaning and content. The price of production of a commodity is thus equal to its production costs plus the profit added to them, calculated according to the general rate of profit, in other words: the price of production of a commodity is equal to its production costs plus average profit.

Due to the different organic structure of capital invested in different branches of production, and therefore due to the fact that, depending on the different percentage ratio of the variable part to the total capital of a given value, very different quantities of labor are set in motion by equal capitals, very different quantities are also appropriated by equal capitals surplus labor, or very different masses of surplus value are produced. Accordingly, the rates of profit prevailing in different branches of production are initially very different. These different rates of profit are equalized by competition into a single general rate of profit, which is the average of these different rates of profit. The profit falling according to this general rate on a capital of a given size, whatever its organic structure, is called average profit. The price of a commodity, equal to its production costs plus the portion of the annual average profit on the capital used in the production of the commodity (and not just consumed in its production) that falls to its share under the given conditions of its turnover, is its production price. Let us take, for example, a capital of 500, including 100 of fixed capital, 10% of which is worn out during one period of turnover made by working capital of 400. Let the average rate of profit during this period of turnover be 10%. Then the cost of production of the product manufactured during this turnover will be: 10 c (wear and tear) plus 400 (c + v) working capital = 410; and its production price: 410 production costs plus (10% profit on 500) 50 = 460.

Thus, although the capitalists of various branches of production, when selling their goods, receive back the capital values spent on the production of these goods, they do not receive the same surplus value, and therefore not the profit that was produced in their own industry in the production of these goods, but only as much surplus value, and therefore profit, as, when distributed evenly, falls on each corresponding part of the total social capital out of all the surplus value, or all the profit produced during a given period of time by this total social capital in all spheres of production taken together. For 100 units of each advanced capital, whatever its composition, there will be as much profit within a year or other period of time as for every hundred of total total capital for the same period of time. As far as profit is concerned, different capitalists here relate to each other like ordinary shareholders of one joint-stock company, in which profit is distributed among them evenly for every hundred of capital and therefore for different capitalists it varies only depending on the amount of capital invested by each in the common enterprise depending on the relative size of participation of each in this common enterprise, depending on the number of shares owned by each. Thus, if that part of the commodity price which replaces the parts of the capital value consumed in the production of the commodity, and with which, consequently, these consumed capital values must again be purchased, if this part, constituting the costs of production, is entirely determined by the costs incurred within the corresponding sphere of production, then another component of the commodity price, added to these production costs, profit, is determined not by the mass of profit produced by this specific capital in this specific sphere of production during a given time, but by the mass of profit that, on average, falls on each capital invested in the business during a given period of time, as a certain part of the total social capital invested in all production as a whole

Thus, if a capitalist sells his commodity at the price of production, he receives a quantity of money corresponding to the value of the capital he has consumed in production, and makes a profit proportional to the amount of capital he has advanced, simply as a definite part of the total social capital. Production costs for each capitalist are specific. The profit added to these production costs does not depend on the conditions of the corresponding special sphere of production and is a simple average for each hundred of capital advanced.

Let us assume that in the previous example five different capitals I–V belong to one person. The amount of variable and constant capital consumed in the production of goods for every hundred of capital invested in the business is here given for Cherbuliez ["Richesse ou pauvreté". Paris, 1841, p. 71–72] of each enterprise I–V, and this part of the value of goods I–V is, of course, part of their price, since this price is necessary to compensate for the advanced and consumed part of the capital.

Thus, these costs of production are different for each class of goods I to V and as such must be fixed by the owner. As for the various masses of surplus value, or profit, produced in enterprises I-V, the capitalist could regard them as profit on his entire advanced capital, so that for every hundred of capital there would be a corresponding part of all this profit. Consequently, the costs of producing goods at each of enterprises I–V would be different; but for all these goods the part of the selling price which is formed by adding the profit on each hundred of capital to the costs of production would be equal. Total price goods I-V would thus be equal to their total value, i.e., the sum of production costs I–V plus the sum of surplus value, or profit produced in I–V; consequently, in fact, their total price would be the monetary expression of the total amount of labor, both past and newly added, contained in goods I–V. Likewise, on the scale of society - if we consider all branches of production as one whole - the sum of the prices of production of goods produced is equal to the sum of their values.

This position seems to be contradicted by the fact that in capitalist production the elements of productive capital are usually purchased on the market, therefore their prices contain already realized profit, and therefore the price of production, together with the profit contained in it, of one industry is included in the production costs of another. But if we calculate, on the one hand, the sum of the costs of production of goods in the whole country, on the other hand, is the amount of profit produced in it, or surplus value, then, obviously, we will get the correct result. Let's take, for example, some product A; Let the costs of its production include profits from B, C, D, and the costs of production of B, C, D, in turn, include profits from A. When making the above calculation, we will not count the profit from A among its own production costs, and likewise the profits from B, C, D, etc., will not enter into their own costs of production. No one counts his own profit among the costs of his production. And, therefore, if there are, for example, n branches of production and in each of them the profit is equal to p, then the production costs of all of them combined = k − np. Considering the entire calculation as a whole, we find that the profits of one sphere of production, since they are included in the production costs of another sphere, are already taken into account here as a component of the total price of the final product and cannot appear again in the profit column. If they appear in this column, it is only because the given product is itself a final product and, therefore, its production price is not included in the production costs of any other product.

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Calculating the standard value of return on sales for industrial enterprises and other organizations is extremely important in company management. Knowing these indicators, it is possible to conduct a qualitative economic analysis and improve the efficiency of the enterprise. If a company wants to maintain its position in the market or even improve it, then it is very important to carry out such calculations over short periods. This will not only allow you to better manage the organization, but will also make it possible to respond in a timely manner to any changes in the market.

Before you understand what the standard value of return on sales is, you need to understand what it is. In accounting, this concept means an economic indicator, by determining which one can determine the level of efficiency in the use of certain resources in an enterprise. Moreover, not only material assets are taken into account, but also natural and labor resources, investments, capital, sales, etc. In simpler terms, profitability refers to the level of profitability of a business, its economic efficiency and the benefits it brings.

Thus, it turns out that if the profitability indicator is below zero, then such a business is unprofitable, and we urgently need to improve this indicator, find out what influenced the occurrence of this situation and eliminate the causes of the problem. The level of profitability is usually expressed in ratios, but relative indicators are expressed for profitability of sales as a percentage. The standard value can also indicate the efficiency of exploitation of the enterprise's resources; with normal values, the organization will not only cover costs, but also make a profit.

The standard value of return on sales and profitability can be divided into certain groups, namely:

Return on sales (profitability of the enterprise).
Profitability of non-current assets.
Return on current assets.
Return on personal capital.
Product profitability.
Profitability of production assets and profitability of their use.

R assets = P (profit) / A (size of assets).

The same indicators are used in economics to calculate the profitability of operating production assets, investments and equity capital. For example, by calculating the return on equity of a joint-stock company, you can find out how effective the shareholders' investments in this industry are.

R cont. = P (net income) / V (revenue volume).

In order to effectively manage sales and monitor the performance of the organization, calculations of the profitability of the enterprise are carried out. To do this, it is customary to use certain indicators, namely: gross and operating EBIT profit, balance sheet data, net return on sales. Calculation of profit taking into account the gross income indicator shows a coefficient indicating the share of growth from each earned cash equivalent. To calculate this indicator, take the ratio of net income after paying taxes to the total amount of funds for a specific period of operation of the organization. In other words, operating margin equals gross income divided by trading revenue.

It is worth noting that this coefficient must be included in the financial statements.

But operating profit EBIT is equal to the ratio of EBIT to total revenue. Moreover, this indicator reflects the total income before all interest and taxes are subtracted from it. It is by this formula that the operating profitability of sales, the standard value in production, as well as other important values are calculated.

It is believed that this coefficient is between the general profit data and the organization’s net earnings.

Thanks to all these formulas, company specialists can calculate a wide variety of types of profit relative to total revenue. But still, the dependence on the specifics of the main direction of the enterprise’s work remains quite significant. If the return on sales, standard value and other coefficients have been calculated for several periods of the organization’s activity, then the company’s employees will be able to make a qualitative economic analysis. That is, these indicators will help to conduct operational management of the economic activity of the enterprise. In addition, this will allow you to quickly respond to fluctuations and changes in the market, which will undoubtedly help improve performance indicators and provide the company with a constant income.

To increase sales profitability indicators, the standard value for industries must be calculated using all the necessary formulas and an analysis of the obtained data must be carried out. It is worth considering that increasing the efficiency of an enterprise is influenced not only by its pricing policy, but also by the range that it can offer to its consumers.
Most often, the best solution to reduce production costs is to introduce modern technologies into production. To understand whether this method will improve production, it is necessary to conduct an economic analysis and find out what costs are needed for this, how long it will take for employees to master new equipment, and how long it will take for this investment to pay off.

It is important to differentiate the profitability indicator from revenue. If revenue simply reflects the company’s total turnover (it is calculated in rubles), then profitability is the efficiency of its activities (expressed in %). Any business that has brought profit at the end of the period under review can be called profitable. If a loss is made, the profitability will be negative.

IN trading activities Product profitability is calculated as the ratio of net profit to cost.

Profitability of goods (services) = net profit from sales (provision of services) / cost * 100%.
Return on sales (services) = net profit/revenue*100%.

Let's say the company is engaged in sales women's clothing. She purchased goods worth 12 million rubles and sold them for 28 million rubles. At the same time, administrative and commercial expenses amounted to 5 million rubles. Thus, the profit amounted to 11 million rubles, and the profitability of goods was 11/12*100=91%.
The profitability of services is calculated in a similar way, in in this case The cost does not take into account the purchase price of the goods, but, for example, the costs of purchasing tools, paying workers, etc.

The assessment takes into account the company's net profit and turnover. If we take c as a basis, then it will be equal to = 11/28*100%= 39.2%. Using this formula, it is advisable to evaluate each product group separately. For example, the profitability of sales of T-shirts, bags, etc. This will allow you to highlight the most effective items in the assortment, as well as those that need to be worked on to increase their profitability.

Surplus value

Cost of goods

Costs of production of goods

Price of goods

Profit rate

Deviation of price from cost

III. 60 c + 40 v

There is no single acceptable level of profitability; it varies depending on the industry. So, for example, in the mining industry, the return on sales is considered normal above 50%, but in the woodworking industry it does not reach 1%.
According to researchers, the average Russian profitability rate is about 12%. However, this value in itself is practically meaningless unless it is compared with similar performance indicators of competitors or industry averages.

Please note that if the profitability of your business deviates significantly from the industry average (by 10%), this increases the likelihood of a tax audit.

According to RIA rating, average sales by industry in 2013 were as follows:
- mining - 26.3%;
- chemical production - 18.3%;
- textile production - 2.8%;
- Agriculture - 11.7%;
- construction - 6.7%;
- wholesale and retail trade - 8.2%;
- financial activity - 0.4% (2012, Rosstat);
- healthcare - 6.5% (2012, Rosstat).
In the service sector, a profitability of 15-20% is considered acceptable.

If you have come to the conclusion that you are seriously behind your competitors in terms of business efficiency, you need to work on improving your profitability. This goal can be achieved through a competent marketing policy aimed at increasing the customer base and ensuring an increase in goods turnover, as well as through obtaining more advantageous offers from goods suppliers (or subcontractors).

Sources:

what percentage of profitability
Evaluation and selection of investment

Women's work differs from men's work not only in its physical characteristics, but also in some psychological nuances. If men are prone to leadership, which allows them to be good managers and lawyers, then women are more characterized by perseverance and the ability to focus on details.

Instructions

Typically, women gravitate towards collective work, while men tend to work more individually. This is not due to the structure of the psyche, but to the difference in upbringing and. If the former are given more ground, then the share of responsibility is shifted to the latter from childhood. This may explain why girls tend to find teamwork support, and the guys want to be the brains of such a team.

The work of a cashier is associated with perseverance and the ability to concentrate on several little things at once, which by nature does not interest men very much. The profession of a teacher is a real test for the psyche. And representatives of the stronger sex cope more skillfully with Boeing control and management big company than with a horde of restless children.

Men cannot be educators for one simple reason - they have almost no communication skills with small children. Babies are most often cared for by mothers and grandmothers, and fathers and grandfathers are involved in the upbringing process when baby is coming to school.

The profession of a flight attendant requires resistance to stress and the ability to find mutual language With different people. Therefore, it is more interesting to women. Men prefer to feel like a captain, a leader, rather than an attendant. For the same reason, junior medical staff, secretaries, conductors and sales consultants are more often women.

Stanislav Dzhaarbekov, Deputy Director, Chairman of the Expert Council
Institute for the Development of Modern educational technologies(IRSOT),
lawyer, certified auditor, member of the Moscow Audit Chamber

Let's talk about new data provided by the Federal Tax Service of Russia. This is data on the tax burden and profitability for 2016.

Let me remind you that Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@ “On approval of the Concept of the planning system for on-site tax audits” defines the criteria for independent risk assessment for taxpayers. What is the essence of these criteria? In this important document, the tax service revealed the mechanism, the algorithm of how it chooses who to come to for an on-site tax audit. The document specifies 12 criteria by which the tax office makes this choice. If you are important to your tax authorities, you will most likely be audited, regardless of these criteria. But, if you are in the “golden mean”, and according to all the criteria there is nothing suspicious, you may not be checked. If something suspicious appears, then you will most likely be checked for the pain points that the tax office finds, guided by these 12 criteria.

Among these 12 criteria, one focuses on the tax burden, the other on profitability.

Tax burden is criterion number one. It is indicated in paragraph 4 of Appendix 1, and Appendix 2 indicates data on the tax burden by industry. That is, for each industry, the existing data on the tax burden are indicated.

How does the tax office use this criterion? If a taxpayer has a tax burden below the industry average, then the Federal Tax Service considers this as a suspicious sign. The deviation bar is taken as 10%. That is, if the tax burden in your industry is 10%, and yours, for example, is 10.5% -9.5%, then this is within the normal range. And if the tax burden is 9% or lower, then this is already a fact that may be of interest to the tax inspectorate. Therefore, it is important to monitor the tax burden of an enterprise and compare it in a timely manner with the tax burden prevailing in the industry.

These data are set out in Appendix 2 to this Order, and recently, in May, the Tax Service published data for 2016 for the first time. I recommend that you study this data, calculate the tax burden for your company, find data on the current tax burden in your industry in the order of the Federal Tax Service of Russia, which I just told you, and see if your tax burden differs from the industry one. If it is significantly lower than the industry average, you should be prepared to be asked about the reasons for this deviation. And you will have to explain this deviation. Situations when the tax burden of an enterprise is lower than the industry average, but there are no violations on the part of the enterprise, are very frequent. For some reason, you may have unprofitable activities, irrational business organization, or investment expenses. I repeat, there are many such situations when your workload is lower than the industry one, but you must identify the reasons for yourself and be ready to explain them.

If you go to the official text of the Order, you will not see this data for 2016 there. Because the disclosure mechanism is usually as follows. Until May 5, the Federal Tax Service uploads data to the website of the Federal Tax Service of Russia, in the form of a table in Excel. You need to find this order on the website nalog.ru. You can use a search engine to ask “self-assessment of tax risks, nalog.ru.” At the bottom of the page, applications are indicated in the form of squares. Accordingly, Appendix 2 will indicate the tax burden for each industry (for data according to OKVED). The file can be saved to your computer.

In 2016, the tax burden decreased, but very insignificantly. On the Tax Service’s website, it provides data on this burden for the country as a whole and separately for each industry. So, across the country it dropped to 9.6% from 9.7%. That is, over the year, from 2015 to 2016, the tax burden across the country decreased by 0.1%. The difference is insignificant, almost imperceptible.

I would like to draw attention to the industries where the tax burden increased the most over the year:

production of leather, leather goods and footwear production – 7.3% in 2016 (6.2% in 2015),

production of cellulose, wood pulp, cardboard, paper and products made from them – 4.3% in 2016 (3.5% in 2015),

production of coke and petroleum products – 4.7% in 2016 (2.6% in 2015).

The tax burden decreased most in the following industries:

extraction of fuel and energy minerals – 35.6% (41.5% in 2015),

publishing and printing activities – 11.6% (13.4 in 2015),

chemical production – 3.5% (4.2% in 2015),

construction – 10.9% (12.7% in 2015).

transactions with real estate, rental and provision of services – 15.4% (17.2% in 2015).

That is, in some industries the tax burden has increased, in others it has decreased. Therefore, I once again recommend that you find out your tax burden, compare it with the industry average and be prepared to explain this difference (if it is significant) to the tax authorities.

Also in this document, the Tax Service calculates profitability, also by industry. Let me remind you that there are a total of 12 criteria by which you can be subject to a tax audit, and the 11th criterion is significant discrepancies between the level of profitability of the company and the level of profitability in the industry. By “significant difference” we mean “significantly lower”. If the profitability of your enterprise is significantly higher than the industry average, it is unlikely that anyone will check and punish you. For example: let’s say in your area the average profitability is 10%, and taxes come from this profit, and the profitability of your enterprise is 3%. This is the difference that may interest the tax authorities.

Over the course of a year (from 2015 to 2016), profitability changed, but it changed in somewhat different directions. The fact is that the Tax Service considers profitability to be of two types: return on sales and return on assets. For each industry, two types of profitability are calculated: a) sales and b) assets.

Interestingly, in 2016, on average, return on sales decreased, while return on assets increased. That is, in general, return on sales on average decreased to 8.1% (versus 9.3% in 2015), and return on assets increased to 6.4% (versus 5.0% in 2015).

This is such a strange thing. I did not select by industries where profitability fell and where it increased. But due to the multidirectional nature of profitability, I urge you to take data for 2016 from the Order of the Federal Tax Service of Russia, calculate the profitability for your industry, calculate the return on sales and assets for your enterprise, compare the data, and if there is a significant difference, ask yourself the question - why did this happen? And be prepared to answer this question if the Tax Service asks your company.

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