سود عملیاتی و غیر عملیاتی شرکت‌ها

سود عملیاتی و غیر عملیاتی شرکت‌ها

سود و زیان یکی از مهم‌ترین مفاهیمی است که سهامداران در فعالیت‌های اقتصادی خود باید به آن توجه کنند. از همین روی آشنایی با مفاهیم متنوع سود و انواع آن بسیار حائز اهمیت است. اینکه سود عملیاتی و سود غیرعملیاتی چه مفهومی دارند، از جمله مواردی هستند که سهامداران برای تصمیم‌گیری درست در حوزه سرمایه‌گذاری باید درباره آن به‌طور دقیق بدانند.
سود عملیاتی

سود عملیاتی نشان‌دهنده‌ باقیمانده‌ سود بعد از محاسبه‌ تمام هزینه‌های عملیاتی مربوط به واحد تجاری است. علاوه بر بهای تمام‌شده‌ کالای فروش رفته، هزینه‌های اداری، عمومی و هزینه‌هایی نظیر اجاره و بیمه، حمل‌ونقل و کرایه در محاسبه‌ سود عملیاتی در نظر گرفته می‌شوند.

در حقیقت تمام هزینه‌هایی که بر حفظ فعالیت واحد تجاری ضروری هستند، باید در محاسبه‌ سود عملیاتی در نظر گرفته شوند.

با این‌حال سود عملیاتی نیز همانند سود ناخالص دربردارنده‌ بهره‌های پرداختی بابت بدهی‌ها، درآمد ناشی از سرمایه‌گذاری‌ها و مالیات نمی‌شود. سود عملیاتی قابلیت سوددهی عملیاتی یک واحد تجاری را مشخص می‌کند.

گفتنی است همه درآمدهایی که شرکت‌ها از طریق انجام عملیات اصلی خود کسب می‌کنند، درآمدهای عملیاتی شرکت محسوب می‌شود. همچنین همه هزینه‌هایی که در فرایند این درآمدهای عملیاتی ایجاد شوند، جزء هزینه‌های عملیاتی شرکت هستند.

اختلاف بین درآمدهای عملیاتی و هزینه‌های عملیاتی را سود عملیاتی می‌گویند. چنانچه شرکتی از محل فعالیت‌های غیر مرتبط با موضوع خود سودی کسب کند، در علم اقتصاد آن سود را سود غیرعملیاتی می‌نامند.

برای درک بهتر مفهومی که خواندید به مثال زیر توجه کنید:

درآمد کسب‌شده از محل فروش اتومبیل برای یک شرکت خودروسازی یک درآمد عملیاتی به‌حساب می‌آید. اما درآمد حاصل از فروش زمین یا ساختمان متعلق به شرکت خودروسازی، برای این شرکت یک درآمد عملیاتی نیست و آن را درآمد غیرعملیاتی می‌نامند.
سود غیرعملیاتی

سود غیرعملیاتی ناشی از فعالیت‌های غیرمرتبط با موضوع اصلی شرکت است. معمولاً سود غیرعملیاتی مربوط به سود حاصل از فروش دارایی‌های غیرمنقول، سود حاصل از سرمایه‌گذاری‌ها و سهام، سود حاصل از اوراق مشارکت و… می‌باشد که ممکن است بخشی از آن غیرمستمر باشد.

در محاسبه سود غیرعملیاتی و غیرمستمر ناشی از فروش دارایی‌های غیرمنقول کافی است درآمد ناشی از فروش دارایی مذکور را از بهایی تمام شده تاریخی آن کسر کرده تا سود غیرعملیاتی آن بدست آید.

به‌عنوان‌مثال اگر در سال‌های گذشته زمینی به بهای تمام شده چهار میلیارد تومان خریداری و در دفاتر شرکت بهای تمام شده تاریخی آن به همین عدد نیز ثبت‌شده باشد و چندی بعد زمین مذکور توسط شرکت به مبلغ ۱۰ میلیارد تومان به‌فروش برسد، اختلاف ۶ میلیارد تومانی همان سود غیرعملیاتی ناشی از فروش زمین است که در صورت‌های مالی سود و زیان در سرفصل درآمد‌های غیرعملیاتی و متفرقه ثبت می‌شود.

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    Maybe you could space it out better?

  35. May I simply say what a relief to uncover
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    You definitely know how to bring a problem to light and make it important.
    More people should read this and understand this side of your story.
    I was surprised you aren’t more popular given that you most certainly have the gift.

  36. My programmer is trying to convince me to move to .net from PHP.
    I have always disliked the idea because of the costs.
    But he’s tryiong none the less. I’ve been using Movable-type on a variety
    of websites for about a year and am concerned about switching
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    Is there a way I can import all my wordpress content into it?
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  37. I’ve been exploring for a little bit for any high quality
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  38. I think everything composed made a bunch of
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    عملیاتی شرکت‌ها – Tehran Stock Market is kinda plain. You ought to
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  39. hello there and thank you for your info – I have certainly picked up something new from right here.
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  40. Hey I know this is off topic but I was wondering if you knew of
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  41. I have been exploring for a little for any high quality articles or weblog posts on this sort of space .

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  42. Hello there! I know this is kinda off topic nevertheless I’d figured I’d ask.
    Would you be interested in trading links or maybe guest authoring a
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    I look forward to hearing from you! Fantastic blog by the way!

  43. Hey I know this is off topic but I was wondering if
    you knew of any widgets I could add to my blog that automatically tweet my
    newest twitter updates. I’ve been looking for a plug-in like this for quite some time
    and was hoping maybe you would have some experience with something like this.
    Please let me know if you run into anything. I truly enjoy reading your blog and
    I look forward to your new updates.

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    Will likely be back to get more. Thanks

  45. hey there and thank you for your info – I’ve certainly picked up something new from right here.
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    a lot of times previous to I could get it to load properly.
    I had been wondering if your hosting is OK? Not that I’m complaining,
    but slow loading instances times will sometimes affect your placement in google
    and can damage your high quality score if advertising and marketing with Adwords.
    Well I’m adding this RSS to my email and could look out for much more of your respective interesting content.
    Ensure that you update this again very soon.

  46. With havin so much content and articles do you ever run into any problems of plagorism or copyright infringement?
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  47. What i do not understood is in reality how you’re not really much more smartly-preferred
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  48. I believe everything published was actually very reasonable.
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    how they create post headlines to grab people to open the links.

    You might add a video or a related pic or two to get readers interested about what you’ve written. Just
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  49. Unquestionably believe that which you said. Your favorite
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    I say to you, I certainly get annoyed while people consider worries that they plainly
    don’t know about. You managed to hit the nail upon the
    top as well as defined out the whole thing without having side effect , people can take a signal.
    Will probably be back to get more. Thanks

  50. Unquestionably believe that which you said. Your favorite reason seemed to be on the net the
    easiest thing to be aware of. I say to you, I certainly get irked while people consider worries that
    they plainly don’t know about. You managed to hit the nail upon the top and also defined out the whole thing without having side effect , people can take a signal.
    Will probably be back to get more. Thanks

  51. What i do not understood is if truth be told how you’re no longer really a lot more smartly-favored than you might be now.
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    of this subject, produced me individually believe it from a
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    do with Woman gaga! Your personal stuffs excellent.
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  53. My developer is trying to convince me to move to .net from PHP.

    I have always disliked the idea because of the expenses.

    But he’s tryiong none the less. I’ve been using Movable-type on several websites for about a
    year and am worried about switching to another platform.
    I have heard very good things about blogengine.net. Is
    there a way I can transfer all my wordpress content
    into it? Any kind of help would be greatly appreciated!

  54. Magnificent items from you, man. I’ve consider your stuff previous to and you
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  55. I don’t know whether it’s just me or if perhaps
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    Many thanks

  56. Hello there, I found your blog by way of Google at the same
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  57. Hello would you mind stating which blog platform you’re using?
    I’m planning to start my own blog in the near future but
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    The reason I ask is because your design seems different then most blogs and I’m looking for something
    completely unique. P.S Sorry for
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  58. hello there and thank you for your information – I’ve definitely picked up
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    technical issues using this website, since I experienced to reload the site lots of times
    previous to I could get it to load correctly.
    I had been wondering if your web host is OK? Not that I’m complaining, but sluggish loading instances times will often affect
    your placement in google and can damage your high-quality score if advertising and marketing with Adwords.
    Anyway I am adding this RSS to my email and could look out for
    a lot more of your respective exciting content. Make sure you update
    this again very soon.

  59. Hi there, I discovered your blog by means of Google while looking for a related matter, your web site came up, it looks
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    Hi there, simply changed into aware of your blog through Google, and found that it is really informative.
    I am gonna be careful for brussels. I’ll be grateful when you proceed this in future.
    Numerous other people will likely be benefited from your writing.

    Cheers!

  60. I have been exploring for a little bit for any high-quality articles or blog posts on this kind of area .
    Exploring in Yahoo I eventually stumbled upon this site.
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