How to find the volume of products sold
Video: Math Antics - Volume 2024, July
The volume of sales is the most important indicator of the organization. The analysis of this indicator is necessary for planning resource requirements, planning the volume of output, the growth rate of output and sales. That is why the calculation of the volume of sales is the main task of the analysis of the economic activity of the enterprise.
Instruction manual
1
Selling products - these are products shipped by the company from its territory and paid by the buyer. Its volume is calculated in physical or monetary terms.
2
All the necessary information for analysis is taken from the standard financial statements: “Profit and Loss Statement” (form No. 2), “Movement of annual products, their shipment and sale” (statement No. 16), accounting data reflected in accounts 40 “Issue products ", 43" Finished products ", 45" Shipped products "and 90" Sales ". You can also use regular statistical reporting (for example, form No. 1-p "Report on industrial enterprise products").
3
The volume of products sold in physical terms is calculated as the sum of units of all shipped and paid products for all periods included in the reporting period. Natural indicators are pieces, kilograms, packages, tons, meters, etc.
4
The volume of products sold in monetary terms (or value) is determined by the selling price of the goods, including value added tax. Measuring units here are rubles (dollars, euros, etc.). Simply put, sales in monetary terms are the proceeds of the enterprise received from the buyer for the goods shipped to him.
5
Also, the volume of sales can be determined on the basis of marketable products. Ready-made products include fully finished products that have already been transferred to the buyer or are in stock. In this case, the volume of products sold can be calculated as the difference between the commercial products and the balance in the warehouse for a specified period.
6
It should be remembered that only those products are considered to be sold, the payment for which was received on the account of the enterprise (or at the cash desk). Therefore, the calculation does not include products transferred to the buyer, but not yet paid.
