The volume of products sold is the most important indicator of the organization's activities. The analysis of this indicator is necessary for planning resource requirements, planning the volume of production, the growth rate of production and sales. That is why the calculation of the volume of sold products is the main task of the analysis of the economic activity of the enterprise.
Instructions
Step 1
Sold products are products shipped by the company from its territory and paid for by the buyer. Its volume is calculated in kind or in monetary terms.
Step 2
All the necessary information for the 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 the production of an industrial enterprise").
Step 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.
Step 4
The volume of products sold in monetary terms (or value) is determined by the selling price of the goods, including value added tax. The measuring units here are rubles (dollars, euros, etc.). Simply put, the products sold in monetary terms are the company's revenue received from the buyer for the goods shipped to him.
Step 5
Also, the volume of products sold can be determined on the basis of marketable products. Marketable products include fully finished products that have already been transferred to the buyer or are in the warehouse. 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.
Step 6
It should be remembered that only those products are considered sold for which payment was received on the company's current account (or at the cashier's office). Therefore, the calculation does not include products handed over to the buyer, but not yet paid for.
