Gain from the realization

V. from r. is composed of den. V. from r. of finished articles and semifinished products of its own production, from the fulfillment of works and rendering of the services of industr. nature, including the innovation repair of its equipment, the realization of production to its capital construction and neprom. to economies, which are located on the balance of enterprise.

Size v. from r. depends on a quantity, the assortment and the quality of the marketed production, and also on the level of wholesale prices. The size of gain influences also svoyevrem. the dispatch of production to buyers, the acceleration of den calculations between the user and the supplier.

V. from r. is planned in the acting wholesale prices of enterprises, accepted in the plan, taking into account of additional payments and reductions to these prices, if they are provided in the retail prices, minus turnover tax, trading, and marketable reductions; by the report it is determined, from one side, in the wholesale prices of enterprises, accepted in the plan for evaluating the execution of the plan and rates of increase in the realization in the comparable prices, and also for determining of the dimensions of incentive funds and fund for the development of production, from other side, in the prices (for establishing faktich. of profit from the realization) actually acted in the accounting period.

V. from r. as osn index, strengthens the interrelation between the spheres of production and rotation, is placed product output in the closer dependence on the need of national economy for its concrete forms.

Calculations between the enterprises and khoz. by organizations are produced, as a rule, in the clearing order; in connection with this v. from r. comes not into the cashbox of enterprise, but into the bank to its current business account.

V. from r. - osn the source of the compensation of expenditures for production and sale of production. It is used by an enterprise for the payment of the suppliers of material values, to the payment of wage to workers and employees, the creation of amortization fund, funds for economic stimulation, also, to the payment into the budget of turnover tax, pays after productions, osn funds and circulating capital, the fixed payments, the free remainder of profit, percentage for the credit, etc.

Lit.: Finances of industry, joint authors the hearth of hands. M. A. pesselya, M., 1958, chapter 4; Finances of enterprises and branches of national economy, joint authors the hearth of hands. N. g. Sychev, M., 1967, chapter 4; Reference book according to the financial and economic calculations. It sost. M. A. barun, M., 1966, chapter 1.

Yu. A. gaydukov.