The structure of income and expenses of a tourist enterprise. Analysis of income and expenses from tourism activities
CHAPTER 20. PROFITABILITY OF THE TOURIST COMPANY
Income and profit of the tourism company
Before proceeding to the analysis of the characteristics of the income and profit of a tourist enterprise, let us consider how the concept of profit is interpreted. From the point of view of economic theory, profit is one of the most common categories. modern economy... Considering that the target function of a travel company is to maximize profits, this issue becomes even more urgent.
Profit is one of the most controversial categories in economics. Economists currently do not have an unambiguous interpretation of profit. Profit is the balance of revenue after deducting all costs from it. The ambiguity in the interpretation of profit raises the problem of justifying its origin. Modern approaches to determining the origin of profit offer two main interpretations:
1.profit as the income of the owner of a specific factor - entrepreneurial talent (subjective theories);
2. profit as a residual value that remains after the imputation of each factor of its income (objective theories).
Objective theories explain the origin of profit by some external reasons, one way or another associated with violations of competitive equilibrium.
Conjunctural theories (profit as a result of market imbalance). If we take into account that in a market equilibrium all the income of a firm is distributed among various factors according to their marginal product, then there is no place for either profit or loss. Let's imagine that as a result of some external reasons the market situation suddenly changed, for example, there was an increase in demand for a certain product. This leads to an increase in the price and, accordingly, the firm's revenue ( TR = pq). However, the prices of factors of production (and, consequently, the costs of the firm) have not changed (they are, as a rule, fixed by more or less long-term contracts), their productivity has also remained unchanged. Thus, there is no reason to pay the factor owners an income in excess of the previous one, and, therefore, the firm has some part of the income that did not get to any factor. This is the firm's profit. Conversely, if demand falls, a loss occurs.
Thus, it is possible to give a fairly simple explanation of the appearance of profit or loss depending on changes in market conditions, which can transform due to the most unexpected reasons. For example, the political situation in Egypt in 2012-2013 scared off some potential tourists and they chose other countries for recreation. Israel canceled visa entry for citizens Russian Federation in 2008, which contributed to an increase in tourist flow to this country.
Profit as a manifestation monopoly power ... The most important objective explanation for the emergence of profit is the justification for imperfect competition. A firm can profit from its dominance in the market.
Subjective theories suggest the presence of the fourth factor of production - "entrepreneurial talent" and, accordingly, the presence of income from the owner of this factor (entrepreneur) - entrepreneurial profit.
The main goal of a tourist enterprise is to obtain economic benefits. The economic benefit of an organization is determined primarily by the concept of income. In the Russian accounting, income recognition criteria PBU 9/99 "Income of the organization".
Organizational income an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).
The income of the organization, depending on their nature, the conditions for receiving and the directions of the organization's activities, are divided into:
Income from common types activities;
· Other income.
Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services.
For example, in relation to tour operators, the basis of income is the proceeds from the sale of products (works, services), which forms the cost of the voucher, taking into account the purchased services (accommodation, meals, etc.) in places of residence and transport services for sending and returning tourists.
The proceeds from the sale of a tourist organization are incomes from the main activity, which are of a regular nature: production and sale of a tourist product; implementation of additional services.
Revenue is recognized when the following conditions are met:
· The organization has the right to receive this proceeds arising from a specific contract or otherwise confirmed in an appropriate way;
· The amount of revenue can be determined;
· There is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. The assurance that as a result of a particular transaction there will be an increase in the economic benefits of the organization exists in the case when the organization received an asset in payment or there is no uncertainty about the receipt of the asset;
· The right of ownership (possession, use and disposal) to the products (goods) has passed from the organization to the buyer or the work is accepted by the customer (the service is provided);
· The costs that are or will be incurred in connection with this operation can be determined.
If in respect of monetary funds and other assets received by the organization in payment, at least one of the above conditions has not been fulfilled, then the accounts payable, and not the proceeds, are recognized in the accounting of the organization.
Other income is:
· Receipts associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;
· Receipts related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;
Income related to participation in authorized capital other organizations (including interest and other income from securities);
· Profit received by the organization as a result of joint activities (under a simple partnership agreement);
Proceeds from the sale of fixed assets and other assets other than cash (except foreign currency), products, goods;
· Interest received for the provision of funds for use by the organization, as well as interest for the use by the bank of funds that are on the account of the organization with this bank;
· Fines, penalties, penalties for violation of the terms of contracts;
· Assets received free of charge, including under a gift agreement;
· Receipts in compensation for losses caused to the organization;
· Profit of previous years, revealed in the reporting year;
The amount of accounts payable and accounts payable for which the term has expired limitation period;
· exchange differences;
· The amount of revaluation of assets;
· Other income.
Other income is also income arising as a consequence of extraordinary circumstances. economic activity(natural disaster, fire, accident, nationalization, etc.): cost material values remaining from the write-off of assets unsuitable for restoration and further use, etc.
The final financial result of the tourism organization is profit.
Profit as an economic category reflects the income of a tourist enterprise from the production and sale of a tourist product (service) and other activities. It has both quantitative and qualitative expression. In the first case, profit is the difference between sales proceeds and the cost of producing a tourist product; in the second, it characterizes the efficiency of a tourist enterprise, defined as the ratio of the results of economic activity to the cost of resources that are necessary for the implementation of this activity. In addition, profit acts as a source of meeting the various needs of both the organization and the owner, employee.
The essence economic category manifests itself in its functions. Functions arrived:
· characterizes the economic effect obtained in the course of the activity of a tourist enterprise, i.e. the final financial result. Its positive value indicates that the proceeds from the sale of products exceed all costs associated with its production;
· stimulating... Means that profit is both a financial result and a main element financial resources a tourist enterprise that is interested in obtaining maximum profit, since the latter is the main source of expanding its activities and solving social issues of the team;
· source of formation of budgets of different levels... Profit forms budgets in the form of taxes and satisfies the interests of the state, organization, owner, employee.
Depending on the method of calculation, a distinction is made between the following kinds arrived:
· economic- the difference between the received revenue and economic costs;
· accounting- the difference between the received revenue and accounting costs... This type of profit is identical to the profit from sales;
· nominal- characterizes the actually received amount of profit;
· real is the nominal profit adjusted for inflation.
Types of income of a tourist enterprise. Accounting for income and financial results of a tourist enterprise. The comprehensive income of a tourism business consists of income from main and non-main activities, which is recognized in accordance with IFRS ...
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The activities of a tourist enterprise are primarily aimed at obtaining economic benefits.
Economic benefit is the ability of property to facilitate the flow of cash or other assets into the organization that form it. income.
V Depending on the nature, conditions of obtaining and the direction of the organization's activities, they are divided into:
income from the activities of the organization;
operating income;
non-operating income.
Income from activities the organization is the proceeds from sales, i.e. the amount of money or other property in monetary terms, received or to be received as a result of the sale of goods (works, services) at prices and tariffs in accordance with the contract for a certain period of time (sales volume).
With regard to tourism organizations, these are products (works, services) that form the cost of the voucher, taking into account the purchased services (accommodation, meals, etc.) in places of residence and transport services for sending and returning tourists - this is the amount of excess funds received from tourists to pay for the provided tourist services, over the funds transferred to third parties for the services rendered to tourists.
The proceeds from the sale of a tourist organization are incomes from the main activity, which are of a regular nature: production and sale of a tourist product; implementation of additional services.
Sales revenue is recognized as such if:
the organization, in accordance with an agreement or other basis, has the right to receive it;
the amount of revenue is determined by the accounting policy adopted in the organization;
expenses included in the actual cost of goods (services) correspond to the received or receivable proceeds.
If at least one of the listed conditions is not met, income is recognized not as revenue, but as non-operating.
Depending on the accounting policies tourism organization, the proceeds from sales are determined either as you pay products (works, services) (the date the funds were credited to the current account), or as you leave and presentation to the buyer (customer) of settlement documents (method of crediting).
The proceeds from the sale of products (works, services), as well as their cost are reflected in account 90 "Sales".
Operating are income from individual transactions that are not related to the activities of the tourism organization, such as:
participation in the statutory funds of other organizations;
sale and disposal of fixed assets, intangible assets, securities, and other assets;
use of assets, in cash organizations, etc. TOnon-operational income includes:
income from renting (leasing) property;
interest received for the use of funds by other organizations and the bank;
the amount of fines, penalties, penalties and other types of sanctions for violation of the terms of the contract;
receipts for reimbursement of losses of the organization;
the cost of goods (services) received free of charge;
property accepted for accounting, which turned out to be in surplus according to the results of the inventory;
the amount of accounts payable;
positive exchange rate differences arising from the revaluation of property and liabilities;
payment for participation in auctions (tenders), etc.
Production cost(works, services) is a monetary sum of costs used in the production process Natural resources, raw materials, materials, fuel, energy, fixed assets, intangible assets, labor resources, as well as other costs for its production and sale.
The cost price is a qualitative indicator that characterizes the level of use of all resources at the disposal of a tourist enterprise.
- - formation of the selling price for a tourist product and determination of profit and profitability;
- - determining the optimal size of the enterprise;
- - economic justification and management decision-making.
In accordance with current regulation all costs that form the cost of a tourist product are grouped in accordance with their economic content according to the following elements:
- - material costs (minus the cost of returnable waste);
- - labor costs;
- - deductions for social needs;
- - depreciation of fixed assets;
- - other costs.
Grouping costs by economic elements allows you to determine what is spent on the production of a tourist product and in what form.
- 1. Material costs include:
- - expenses for the organization of new tourist products, routes, services during the period of their development;
- - costs directly related to the provision of services, production of work, products, due to the technology and organization of processes for servicing tourists and excursionists;
- - non-capital costs associated with improving the technology of serving tourists and organizing production, as well as improving the quality of the tourist product;
- - expenses for ensuring the fulfillment of sanitary and hygienic requirements in the premises for serving tourists;
- - expenses for carrying out recreational work aimed at maintaining the territory of tourist enterprises and their territories in proper ecological and sanitary condition;
- - organization and maintenance of the tourist service process: services provided by enterprises of accommodation facilities, transport, accommodation, meals, etc .; operational services; travel expenses; expenses for entertainment activities for tourists and sightseers; payment for tourist insurance services, etc .;
- - expenses for payment for works and services of a production nature performed by third-party organizations and enterprises not related to the main type of activity, etc.
The cost of material costs is formed on the basis of their purchase prices, including the cost stipulated in contracts and agreements for supply and service.
- 2. Labor costs- these are the costs of remuneration of the main production personnel of the tourist enterprise, it included bonuses for production results, stimulating and compensating payments, including in connection with the increase in prices and the indexation of income within the limits stipulated by the legislation, as well as the cost of remuneration of non-members in the staff of the enterprise of workers employed in the main activity. This cost element includes:
- - payment of wages for actually performed work in accordance with tariff rates, official salaries, etc .;
- - the cost of products issued as payment in kind to employees;
- - bonuses, allowances and salaries for production results, etc.
The prime cost does not include payments that are not directly related to labor remuneration: material assistance, gifts to employees, etc.
- 3. Social contributions are made from the amount of labor costs in accordance with the established federal laws standards of deductions to funds: social insurance; Pension Fund; state fund employment; compulsory health insurance fund.
- 4. Depreciation of fixed assets is the monetary expression of the amount of depreciation of fixed assets transferred to the tourist product (service) being sold. Depreciation deductions are produced by tourist enterprises, based on the norms, methods and rules of depreciation established by the government, and are included in the cost of production and sale of products.
The amount of accrued depreciation is charged to the cost of a tourist product (service) on a monthly basis, and in seasonal tourist enterprises annual amount deductions are included in the cost for the actual period of operation of the enterprise in the year during the standard period of operation. Depreciation is charged depending on the accounting policy of the tourism company.
Together with the proceeds from the sale, the depreciation goes to the settlement account of the company, on which the deductions are accumulated. 5. Other costs. Other costs include: * O- taxes, fees and other payments to the budget and during extrabudgetary funds produced in accordance with the procedure established by law;
- - expenses for the maintenance of employees of the AUP and other structural divisions, material, technical and transport services for their activities;
- - payment for communication services, banks, computing centers, for fire and guard protection;
- - payment for consulting, information and audit services;
- - travel and entertainment expenses (within the limits set by the government); paperwork for traveling abroad;
- - Household expenses associated with sending (receiving) tourist groups (postage, telephone, office supplies, etc.);
- - expenses for training, retraining and advanced training of personnel:
- - payment of interest on bank loans, excluding overdue loans;
- - expenses for: development and publication of advertising products; promotional activities; purchase of advertising films and video films; production of stands, boards, signs; window dressing, sales exhibitions. Advertising expenses are charged to the prime cost within the established norms, in excess of the norm - at the expense of the profit remaining at the disposal of the enterprise;
- - certification costs; wear and tear intangible assets(license, trademark, etc.), etc .;
- - taxes: transport, on road users; vehicle owner tax.
Costs are included in the cost of the reporting period to which they relate.
The costs associated with the production and sale of a tourist product (service), when planning, accounting and calculating the cost price, are grouped by cost items. Their list is determined by industry guidelines. The study of costing items allows you to determine the cost of a unit of production, to see under the influence of what factors a given level of cost was formed.
The item-by-item grouping of costs shows how many of these or those types of costs were made as a whole for the organization for a certain period of time, regardless of where they arose and for the formation of which specific tourism products they were used.
This grouping makes it possible to establish the need for fixed and circulating assets, determine the wage fund, etc.
However, the classification of costs by economic elements does not allow calculating the cost of certain types of tourism products and establishing the amount of costs of specific structural units of a tourism organization.
To solve these problems, the classification of costs by calculation items is used.
Costing article it is customary to call a certain type of cost, which forms the cost of both individual types and all tourism products as a whole.
Grouping costs by costing items allows you to: -0> define the purpose of costs and their role; - organize control over expenses;<Ј>to identify qualitative indicators of economic activity of both the tourism organization as a whole and its individual divisions;
Establish in what directions it is necessary to search for ways to reduce production costs.
Based on the grouping of costs, an analytical cost accounting is built, a planned and actual cost estimate for certain types of tourism products is drawn up.
The composition of costs included in the cost of a tourist product is determined by order of the State Committee of the Russian Federation for Physical Culture and Tourism No. 210 dated June 8, 1998. In accordance with this, the cost of a tourist product from organizations engaged in tourist activities includes:
- 1) acquisition costs for the production of a tourism product of the rights to the following services to tourists:
- - accommodation and accommodation;
- - transport services (transportation);
- - nutrition;
- - excursion service;
- - medical care (as well as other costs associated with the registration of a tourist trip);
- - cultural and educational, cultural, entertainment and sports services;
- - voluntary insurance from accidents, illnesses and health insurance during the trip;
- - service by guides-translators and accompanying persons;
- 2) costs associated with the development of new tours, including an internship in a foreign language for employees in countries where an organization engaged in tourism activities organizes tours based on established business cooperation and contacts.
- 3) the cost of an organized recruitment of employees, associated with payment for the services of organizations for the selection of personnel;
- 4) hospitality expenses, associated with the production activities of a tourist organization for the reception and service of representatives of other organizations, including foreign ones, including outside the location of the organization engaged in tourist activities, within the amounts established by the legislation of the Russian Federation;
- 5) costs arising from the part of services that are not in demand by tourists, rights to which are acquired by parties, blocks and other inseparable complexes for the purpose of forming tours:
- - on chartering all or part of the vehicle's capacity (charter) from a carrier or other organizer of charter programs;
- - for the purchase of a block of places in vehicle(block charter);
- - for accommodation and accommodation with hospitality organizations or other organizations providing such services, as well as with the holders of the rights to such services.
To calculate the cost of certain types of tourism products, travel companies, taking into account the specifics of their activities, independently establish the grouping of costs by calculation items. In its most general form, the nomenclature of costing items may look like this:
- 1. Labor costs.
- 2. Social contributions.
- 3. Depreciation of fixed assets.
- 4. Expenses for rent and maintenance of buildings, structures, equipment and inventory.
- 5. Expenses for the repair of fixed assets.
- 6. Depreciation of intangible assets.
- 7. Deterioration of low-value and high-wear items.
- 8. Advertising costs.
- 9. Entertainment expenses.
- 10. Transport costs: services of a carrier (air, railway organization, sea, river transport, etc.).
- 11. The cost of paying interest for the use of loans.
- 12. Payments to third-party organizations (persons) for the provision of services for the implementation of tours (hotel services, meals, transfers, excursions, provision of guide-interpreters, car rental, mobile phone, insurance, etc.).
- 13. Expenses for the preparation and development of a new tourist product.
- 14. Commission fees to counterparties. ¦ 3. iris csaipaibi and silt 1 hedgehog.
The costs of a tourist enterprise can be grouped according to various factors.
By place of origin costs in travel agencies are grouped and accounted for by branches, departments, sites and others structural units... This grouping of costs allows you to organize internal cost accounting and determine the actual cost of each type of tourism product.
By in relation to the total cost of the sold tourism products all costs of the enterprise in planning and accounting are divided into production and non-production (commercial).
V production costs include all costs directly related to the formation of tourism products and forming its production cost.
Non-production (commercial) costs associated with the sale of tourism products to consumers. This includes advertising and other distribution costs.
Production and commercial expenses together form full cost of tourism products.
By the role played in the process of forming tourism products, and the intended purpose enterprise costs are divided into basic and overhead.
The main are the costs directly related to the process of forming tourism products. These include the costs of accommodation and accommodation for tourists, transport services, meals, excursion services, visa services, medical insurance, services by guide-translators and accompanying persons.
Overheads- these are the costs associated with the maintenance and management of a travel agency. Overhead costs include: wages administrative and management personnel; deductions for their social needs; depreciation of buildings and inventory; maintenance costs; electricity consumption for lighting premises, etc. In travel agencies, overhead costs are accounted for on account 26 " General running costs».
By method of including tourism products in the cost price travel agency costs are divided into direct and indirect.
Direct costs are the costs for the formation of a specific type of tourism products. Therefore, they can be attributed to the objects of calculation at the time of their commission or accrual directly on the basis of the data primary documents(for example, the remuneration of managers, directly.
Indirect costs associated with the formation of several types of tourism products, for example, the costs of managing and maintaining the process of forming tourism products (invoices); international telephone calls, payment for Internet access services, production of advertising (catalogs) and souvenirs, rent.
Indirect costs are first collected on account 26 "General expenses", and then included in the cost of specific types of tourism products using special distribution calculations. The choice of the distribution base is determined by the peculiarities of the organization and technology of the formation of the tourist product.
It should be noted that the main costs are most often in the form of direct, and overhead - indirect costs, but they are not identical. The grouping of costs into direct and indirect is necessary when organizing separate accounting systems for full and partial costs for the formation of tourism products.
Grouping costs by in relation to the scope of activities is important in choosing an accounting and costing system. On this basis, costs are divided into fixed and variable.
Variables are called costs, the value of which changes along with the change in the volume of production of tourism products.
TO permanent include costs, the value of which does not change or changes slightly with a change in the volume of activity. These include general expenses.
The division of costs into fixed and variable is of great importance for planning, accounting and analysis of the cost of tourism products. Fixed costs, while remaining relatively constant in absolute value, become important factor reducing the cost of tourism products, since their value is reduced per unit of tourism products. Variable costs increase in direct proportion to the growth of tourism production, but calculated per unit, are a constant value. Savings on these costs can be achieved through the implementation of organizational and technical measures to reduce them per unit of tourism products. In addition, this grouping of costs can be used when analyzing and forecasting the break-even activity and, ultimately, when choosing economic policy travel company.
The grouping of costs is important when calculating the cost of tourism products depending on the time of their occurrence and attribution to the cost price tu-n “v. but for this feature, the costs of the tourist organization are divided into current, future reporting period and forthcoming.
TO current includes the costs of the formation of tourism products of this period.
Expenses of the future reporting period- these are costs incurred in the current reporting period, but to be included in the cost of tourism products that will be generated in subsequent reporting periods (for example, expenses for renting premises, subscription to periodicals, etc.).
TO forthcoming include costs that have not yet been committed in this reporting period, but for correct reflection actual cost are to be included in the costs of the travel agency for this reporting period in the planned amount (the cost of paying employees' vacations, etc.).
Significant impact on the performance of travel agencies renders the feasibility of committing costs. On this basis, costs are divided into effective and ineffective.
Effective- these are productive costs, as a result of which they receive income from the sale of those types of tourism products, for the formation of which they were produced. These include most of the costs that form the cost of tour products. They are included in the cost estimate of the travel agency.
Ineffective- these are costs of a non-productive nature, as a result of which income will not be received, since a tourist product will not be formed and sold. Ineffective costs are losses, which include losses on fines and penalties paid under contracts, compensation for tourists, etc. The obligation to allocate ineffective costs is dictated by the need to prevent losses from penetrating into planning and rationing.
The previous grouping closely interacts with the grouping of costs depending on planning coverage. On this basis, costs are divided into planned and non-planned.
TO planned include the production costs of the enterprise, due to its economic activities and provided by the cost estimate. They, in accordance with the norms, standards, limits and estimates, are included in the planned cost of tourism products.
Unplanned- these are non-productive costs that are not inevitable and do not arise from the normal conditions of the business of the travel company. These costs are considered direct losses and therefore are not included in the cost estimate.They are reflected only in the actual cost of tourism products and on the corresponding accounts in the accounting department MvsbsssblpslA jici ^ measures are taken to prevent them.
By relation to current regulations all expenses,. included in the cost of tourism products are grouped in the context of the established norms in force at the beginning of the current month, and by deviations from the current norms that arose in the process of forming tourism products. This division of costs is the basis of regulatory accounting and is the most important means of current operational control over the level of costs of a tourist organization.
In travel agencies, the final stage is the grouping of costs according to their carriers. Cost carriers are costing objects, that is tourism products, work performed and services. For each object, a costing unit is selected, which is mainly used as a natural unit.
The simplest way to calculate the cost of tourism products is to divide the total costs by the volume of tours sold. However, this method can only be used if the travel agency implements standard group tours.
More difficult way- calculation of the cost in the context of individual tours. In this case, direct costs are directly included in the cost of tourism products, and indirect costs are distributed using special bases and distribution coefficients.
In the system of managing the cost of production in tourist organizations, various types of calculations of the cost of production are used. By the time of compilation, they are divided into preliminary and subsequent.
TO preliminary include planned, estimate and normative calculations, drawn up before the processes of formation of tourism products, performance of work and provision of services.
Planned Costing is compiled on the basis of forecast, permissible progressive norms and economic standards for the year and by quarters and is a task for a travel agency for limit value costs for the formation of the corresponding types of tourism products.
Estimate calculation is a type of standard cost estimate. It is compiled for tour packages, formed on a one-time basis. Estimated costing is used to establish prices, settlements with customers and justify the costs of the formation of tourism products.
Standard calculation- this is the calculation of the cost on the basis of the norms and standards of costs in force at the beginning of the month. In contrast to the planned, the standard calculation expresses the level of cost at the time of its preparation. It uses norms and standards of costs, reflecting the achieved level of "formation of tourism products.
Normative calculation is used to manage, control and analyze production processes, calculate the actual cost of tourism products, identify deviations from the current cost standards, causes, culprits and places of their occurrence, assess the effectiveness of the implemented organizational and technical measures.
TO subsequent refers to the actual cost estimate drawn up after the sale of tourism products.
Actual costing- this is the calculation of the actual cost of the formed tourist products. It is compiled according to the accounting data of costs in the context of the estimated cost items provided for by the plan. It also reflects expenses and losses that are not provided for in the planned cost estimate.
The actual calculation reflects the current level of cost in the context of certain types of costs, serves as a means of monitoring the level of the cost of tourism products, allows you to assess the progressiveness of the forecast and current consumption rates of a travel company and the efficiency of using the resources themselves, and also serves as an important source of information for planning and economic analysis.
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