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Enterprise income

Economic terminology
Enterprise income is enterprise The final creation within a certain period Operating results , reflecting and measuring Business performance Main points of standard First, enterprises distribution Object of. Enterprise acquisition profit Of ability Is an important standard to measure whether the company's financial situation is sound. Enterprise income includes enterprise operating income, income from investment and Net non operating income and expenditure
Chinese name
Enterprise income [1]
Definition
It is the final operating result created by the enterprise in a certain period of time
Type
Economic terminology

catalog

Features

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The realization process of enterprise income is complex and has its own characteristics.
(1) Enterprise income is comprehensive
The realization process of enterprise income is enterprise operation activity The result of comprehensive action. Revenue cost , loss tax revenue The change of other factors will change the income of the enterprise. This shows that the comprehensiveness of enterprise income realization and the enterprise Production and operation The complexity of activities is closely related.
(2) The realization process of enterprise income is risky
stay market economy The production and operation activities and Financial activities full risk and Uncertainty It is impossible for enterprises to put these risks completely in their own Administration Therefore, there must be risks in the realization of benefits. Only by recognizing the risk of income, can we take measures in the process of its realization to minimize the negative effects of various risks on the realization of income resources It can be fully and reasonably used to maximize the profit of the enterprise.
(3) The enterprise income has certain extensibility
Although the realization process of enterprise income has objective risks, enterprises can adopt various scientific management Methods for the future of enterprises economic activity conduct plan and control , internal and external environment of the enterprise forecast , understand and grasp market change trend , strict budget , to control the enterprise income to a certain extent.
(4) Enterprise travel collection has a certain degree of maneuverability
In reality, enterprise income is the use of Accounting method system It is calculated, and the accounting treatment method has a certain human-oriented view. Therefore, there are certain human estimation factors in the recognition and measurement of income, cost and taxpayer, which can adjust the income of a certain period artificially. However, only enterprises Duration Look, the enterprise's Total revenue It should be certain. [1]

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Increasing enterprise income is the basis of enterprises function There are many ways to increase enterprise income, but the main way is to increase sale Control costs , control risk Tax Planning Etc.
1. Expand sales. Expanding sales is the most basic way to increase enterprise income. Increasing sales can not only increase sales revenue So that Main business profit Increase; In addition, due to the increase in sales, it will be relatively economical Related costs cost. In order to increase sales, enterprises should do a good job in the following aspects: (1) According to the market and customer Needs of organization production , constantly research and development new product To meet the customer's need (2) Strengthen the management of sales work and do a good job Accounts receivable Management, reducing Bad debt loss (3) Do a good job Promotion Work to make customers understand product Function quality and Price (4) Do a good job after-sale service Work to improve product quality competitive power
2. Reduce costs. Cost is the key factor to determine the level of enterprise income. Enterprises must do more to reduce cost. To reduce costs, we should work from the following aspects: (1) strive to reduce costs Enterprise products production costs The production cost of products is the main component of the cost. As long as there are products, there must be Product cost Product costs include Direct material Direct labor and Manufacturing expenses According to the dependency relationship between costs and business volume, costs can be broken down into fixed cost and Variable cost Enterprises should focus on variable costs and focus on tapping the potential of saving variable costs. (2) Try to reduce the enterprise capital cost , which requires enterprises to reasonably use various capital , use limited funds to complete more work; Enterprises are required to take various forms to accelerate the turnover of funds and improve the value-added ability of funds. (3) Try to reduce the enterprise's administration cost This requires enterprises to improve their management efficiency To reduce invalid work.
3. Control risk. All kinds of economic activities carried out by enterprises are faced with risk , as long as we can obtain remuneration Enterprises should be brave to take risks. However, once the risk is poorly managed, it will bring losses to the enterprise, even incalculable losses. Therefore, the enterprise should not only dare to take risks, but also be good at controlling and Diversify risk And manage risks in an all-round way. In this way, the enterprise can obtain larger Risk reward Increase the enterprise's income from all aspects.
4. Tax planning. Tax payment is an obligation that an enterprise must fulfill, and the enterprise must tax law Of regulations Pay taxes according to law. However, taxes are an important part of corporate income, and Enterprise profit Therefore, enterprises should try to reduce tax payment expenses on the premise of complying with the provisions of the tax law, which requires enterprises to actively carry out Tax Planning , reasonably arrange their own business activities and financial activities to avoid or mitigate tax burden To increase the enterprise's profit [1]