How to calculate specific gravity. How to calculate specific gravity?

At share in any field is usually considered as a relation of the particular to the whole. Accounting is no exception. Here is calculated specific gravity income, expenses. Each of these operations has its own specifics, features. Neglect of the recommended rules inevitably leads to calculation errors. Their consequences can vary, from tax penalties to more severe sanctions against the taxpayer.

Calculation of the share of income: economic formula

In the economic field, the specific gravity illustrates the value, significance of the object. The latter can be not only income, expense, but also salary, tax. Calculations are carried out according to the same formula.

Calculation of the share of income provides for dividing the sum of a separate column by the “total” indicator and multiplying by 100. A separate column corresponds to the indicator for which the specific weight is determined. In our case, this can be any of those received by the business structure during the reporting period (income from core activities, investments, etc.).

The specific gravity is calculated taking into account derivatives, relative indicators. The latter are the intensity of development, the fulfillment of the plan, etc. In fact, it all depends on the goal. The share is important for the analysis of indicators, control of their dynamics. Using calculations using the above formula, you can calculate the share of certain categories of income in different periods for subsequent comparison of data.

Specific gravity calculation features

Specific gravity is a relative indicator. It is displayed as a percentage. It is also possible to display in shares. The unit of measurement is due to the very wording of the concept.

As for the actual calculations, everything here depends on the accuracy of the input data. Accounting errors lead to distortion of the result. The relative indicator may be lower or higher than the real one. Both call into question the accuracy of analytics based on the data obtained.

Who will calculate the specific gravity?

Calculation of the share of income is a task for. Before substituting values in the formula, it would not be superfluous to check the status of the account, the reliability of the data. The detected errors must be taken into account in the calculations. Correction of indicators minimizes the risk of overestimating or underestimating the totals.

Is your accounting department loaded with current work? Are you working with a private freelancer who cannot guarantee the accuracy of the calculations? Transfer the function to external control. Specialists of a specialized outsourcing company will perform the necessary settlement operations with a preliminary check of the accuracy of the input data. of the customer company will depend on the volume, complexity of work, connection of additional options.

The calculation of the share of income is carried out promptly. The resulting indicator can be used to evaluate the effectiveness economic activity business entity. But we do not recommend using it as the only criterion. Specific gravity, like other relative indicators, is characterized by some limitations. Accordingly, it is rational to consider it in combination with other relevant economic parameters. In this case, the analysis of the activity of the subject, the dynamics of income and performance will be competent, complete, and as informative as possible.

In order to assess the importance of a particular indicator, one needs to calculate specific gravity as a percentage. For example, in the budget, you need to calculate the share of each item in order to deal with the most important budget items in the first place.

To calculate the share of indicators, you need to divide the sum of each indicator by the total total of all indicators and multiply by 100, that is: (indicator / sum) x100. We get the weight of each indicator as a percentage.

For example: (255/844)x100=30.21%, that is, the weight of this indicator is 30.21%.

Sum all specific gravity the result should be 100, so you can check the correctness of the calculation of the specific gravity in percent.

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Consider the calculation of the share as a percentage using the example of calculating the share of the average number of employees, for convenience of writing, this term will be defined by the abbreviation "SHR".

The procedure for calculating the NFR is provided for by the Tax Code of the Russian Federation, clause 1, article 11.

To calculate the NFR for each individual division, head office and organization in full, you need to calculate the NFR for each month, then - the NFR for the reporting period.

The sum of the CFR for each calendar day of the month, divided by the number of days of the month, will equal the CFR for the month.

The amount of the NFR for each month of the reporting period, divided by the number of months of the reporting period, equals the NFR for the reporting period.

In accordance with paragraph 8-1.4 of the instructions of Rosstat, the NFR is indicated only in full units. For young, newly formed separate units, the value of the NFR for the reporting period may be less than a whole number. Therefore, in order not to conflict with the tax authorities, for tax purposes it is proposed to apply mathematical rules- data, less than 0.5 disregard, more than 0.5 - round to one.

The value of the FFR of a separate subdivision/parent organization, divided by the value of the FFR for the organization as a whole for the reporting period, will be equal to the indicator of the share of the FFR of each individual division and the parent organization.

There is some common part. She takes 100%. It is made up of individual components. Their specific gravity can be calculated using the following template (formula):

Thus, in the numerator there will be a part of the whole, and in the denominator the whole itself, and the fraction itself is multiplied by one hundred percent.

When finding the specific gravity, you must remember two important rules, otherwise the solution will be wrong:

Examples of calculation in a simple and complex structure can be viewed at the link.

First, let's understand what the specific gravity of a component of a substance is. This is its ratio to the total mass of the substance, multiplied by 100%. Everything is simple. You know how much the whole substance (mixture, etc.) weighs, you know the weight of a particular ingredient, divide the weight of the ingredient by the total weight, multiply by 100% and get the answer. Specific gravity can also be estimated in terms of specific gravity.

The financial well-being of an enterprise directly depends on the number and structure of its assets. And it is important not only to know them total number, but also to have data on how they relate to each other. To obtain such information, it is necessary to know how to calculate the share of assets. It means the relative value of individual values in the overall structure of assets. Thanks to this information, the company's management will be able to rationally use it to strengthen its position in the market.

Types of enterprise assets

Assets include the following values:

real estate;
bank deposits;
vehicles and equipment;
securities owned by the enterprise;
cash;
objects of intellectual property (including patents, inventions, industrial designs).

Among the assets of the enterprise, long-term investments, bank assets and working capital are distinguished.

To establish the share of a certain type of assets, you must first determine their size for the enterprise as a whole. To do this, it is necessary to sum the number certain types assets, resulting in the total assets of the company.

For determining relative magnitude long-term investments, it is recommended to use the following formula: (H + J + I) / (A / 100),

where H is the cost of fixed assets, I are intangible assets, and J are long-term investments. A is equal to the total value of all types of assets.

To find out the indicator of working capital, you can find out using the following formula:

(L + M + N) / (A / 100),

where L is equal to the total amount of debts owed to the enterprise by other organizations and individuals, M is the company's short-term investments, and N is cash and goods in the enterprise's warehouse.

(O + P + E + B + S) / (A / 100),

where O defines the amount of money in the cash desk of the enterprise, P - loans issued by the organization, E - the value of securities held by the enterprise, B - the market price of real estate registered in the name of the company, S - all other valuable objects that are owned by the organization .

Instruction

First of all, in order to find the share of any assets of an enterprise, it is necessary to find the sum of all the assets of this enterprise. The amount of assets of the enterprise is calculated by the formula:

A \u003d B + C + D + E + F + G, where A is the sum of all assets of the enterprise; B - all real estate of this enterprise; C - the amount of deposits of this enterprise in the bank; D is the total number of machines and equipment of the enterprise; E is the number of securities owned by the given enterprise; F - cash available in the assets of the enterprise; G - all patents, trademarks, know-how of this enterprise.

Now, having the sum of assets, we can find the share of any assets of the enterprise. The assets of the enterprise are monetary, non-monetary, long-term, current assets, bank assets, etc. Next, consider some examples of finding the share of enterprise assets.

specific weighing is the weight per unit volume of the substance. Learning how to calculate specific gravity is very simple, mathematically this value is equal to the product of density and acceleration free fall or the ratio of weight to volume.

You will need

- hydrometer;
- oblong glass vessel;
- "Eureka";
- textbook on physics;
- calculator.

Instruction

The value of the specific gravity depends on the place of measurement, therefore, neither physical nor chemical characteristic it is not a substance. Roughly speaking, this is the force of gravity per unit volume. This concept is often used when analyzing the condition and type of soil or stone for construction purposes, when laying sewer and heating pipes, etc.

Determine Specific Gravity solid body possible with the help of the method of displacement discovered by Archimedes. In this case, the object is placed in a liquid with unit density, and a special device "Eureka" is used for measurement, which shows the volume of displaced water, thereby giving the value of its weight. Then the specific gravity of the body is equal to the ratio of its own weight to the weight of the displaced water.

The specific gravity of a liquid is easily measured using a device called a hydrometer. It is a glass tube that is sealed at both ends, with a glass ball at the end. The ball is filled with small fractions, and in the upper part of the hydrometer there is a scale with the values of the specific gravity and degree of the test solution.

Instruments vary depending on what type of liquid (lighter or heavier than water) is being analyzed. In the first case, the divisions of the device start from 1 and count down, i.e. towards decreasing. If liquids are heavier than water, then the scale is drawn in the opposite direction, from 1 upwards, in increasing order.

Remember that the specific gravity of a liquid changes with its temperature. Therefore, each hydrometer shows the normal temperature at which the measurement will give the most correct result. Bring the liquid to this temperature, and if possible, the room in which the experiment is performed.

Pour liquid into a glass cylindrical vessel with a volume of at least half a liter and a height of 20-25 cm. Carefully lower the hydrometer into it and do not take your hands away until you are sure that it floats on its own. Wait until the device and the liquid level are calm, while the hydrometer should not touch the walls and bottom of the vessel. Fix the division displayed on the scale and write down the value of the specific gravity.

It is possible to calculate the specific gravity in solving problems without the use of special devices. this is where formulas come in handy. There are only two of them: this is the ratio of weight to the volume it occupies, or the product of the density of a substance and the acceleration of free fall. The quantities used can be found on the basis of their own formulas, depending on the conditions of a particular problem.

How to calculate the specific gravity or structure of a phenomenon?

Specific gravity and its calculation is one of the most common indicators. Its calculation is used in statistics, organizational economics, financial business analysis, economic analysis, sociology and many other disciplines. In addition, the indicator of specific gravity is used when writing analytical chapters of term papers and theses.

Initially, specific gravity is one of the ways statistical analysis, or rather, even one of the varieties of relative values.

The relative value of the structure is the specific gravity. Sometimes the specific gravity is called the share of the phenomenon, i.e. is the proportion of the element in the total volume of the population. The calculation of the share of an element or specific gravity (as you like) is most often carried out as a percentage.

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Specific Gravity Formula

The formula itself can be presented in various interpretations, but its meaning is the same and the principle of calculation is the same.

The structure of the phenomenon should always be equal to 100%, no more, no less, if adding up the shares of 100 did not work, then perform an additional rounding, and the calculations themselves are best done with hundredths.

It is not so important the structure of what you calculate - the structure of assets, the share of income or expenses, the share of personnel by age, gender, length of service, education, the share of products, the structure of the population, the share of costs in the cost - the meaning of the calculation will be the same, we divide multiply the part by the total by 100 and get the specific gravity. Do not be afraid different words in the text of the problem, the principle of calculation is always the same.

Specific Gravity Example

We check the sum of shares ∑d \u003d 15.56 + 32.22 + 45.56 + 6.67 \u003d 100.01%, with this calculation there is a deviation from 100%, which means you need to remove 0.01%. If we remove it from the group 50 and older, the adjusted share of this group will be 6.66%.

We enter the received data into the final calculation table

All direct problems for determining the specific gravity have this principle of calculation.

Complex structure - there are situations when a complex structure is presented in the initial data, several groupings are carried out as part of the phenomenon. The object is divided into groups, and each group, in turn, is not yet a subgroup.

In this situation, there are two ways to calculate:

- either we calculate all groups and subgroups according to a simple scheme, divide each number by the final data;

Or we count groups from the general given, and subgroups from the value of this group.

We use a simple structure calculation. We divide each group and subgroup by the total population. In this way of calculation, we find out the share of each group and subgroup in the total population. When checking, it will be necessary to add only groups - in this example urban and rural population in the total, otherwise if you add up all the data, then the sum of the shares will be 200%, a double count will appear.

We enter the calculation data in the table

Let us calculate the share of each group in the total population and the share of each subgroup in the group. The share of urban and rural population in the total population will remain the same as in the calculation above 65.33% and 34.67%.

But the calculation of the shares of men and women will change. Now we will need to calculate the proportion of men and women in relation to the urban population or rural population.