Page 157 - Nien giam 2019

Total income of employees in the enterprise is the sum of the
amount received by employees for their participation in the production
and business process of the enterprise, including:

- Salaries, bonuses and allowances and other incomes, including
salaries, wages, allowances and bonuses in salaries.

- Other incomes of employees such as: gifts and tips from leaders.
Profit before tax of the enterprise is amount of gain in the year of

the enterprise from the production and business activities, financial
activities and other activities during the year before paying enterprise
income tax. It is total profit of the whole enterprise that means amount
remained after taking gain minus loss of all activities.
Profit rate per net turnover (return on sales) is the rate between
total profit before tax earned from production and business activities,

financial activities and other activities of the enterprise in the year and
total net turnover gained by selling products, goods, services and other
income. The profit rate per net turnover reflects how much profit
generated by enterprise from its revenue.

Profit rate per capital is the ratio comparing total profit before tax
to average production and business capital during the period, reflecting
how much profit gained by one unit of capital.

Average equipped fixed assets per one employee of the
enterprise is the ratio of total fixed assets on average in the period to
total number of employees on average in the period, reflecting how much
fixed assets are equipped for an employee.

Formula:
Average equipped fixed = Average fixed assets in the period
asset per employee Average employees in the period

Where:
Total fixed assets at the Total fixed assets at the
Average fixed beginning of the period + end of the period
assets in the period = 2

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