The volume of products sold is perhaps the main indicator of the efficiency of the enterprise. The forecast of sales for the next period depends on it, and on it, in turn, the required volume of production. The analysis of this indicator allows us to assess the degree of fulfillment of the plan, the dynamics of sales growth (sales) and timely identify weaknesses and reserves for increasing production and sales of products.
It is necessary
Accounting statements of the enterprise
Instructions
Step 1
The volume of products sold is calculated in kind or in value (monetary) terms. All the necessary information for analysis can be taken from the accounting or statistical reporting of the enterprise.
Step 2
The products sold in kind are how many pieces of parts the workshop melted, how many meters of curtains were sewn by a garment factory or how many square meters of housing were built by a construction company. The main difficulty in calculating the volume of products sold in physical terms is the heterogeneous assortment.
Step 3
Indeed, if a plant produces only one type of product, the calculation of the volume of products sold is reduced to counting the units sold in each period. It is much more difficult if an enterprise produces a wide variety of products. In this case, the calculation of the volume of products sold in conditional-in-kind terms is used.
Step 4
Calculation in conditional-natural terms is used to generalize different types of products. For example, a soda bottling plant can produce mineral water, lemonade, iced tea, each type of drink - in plastic bottles and cans, different volumes, etc. Then a certain conditional indicator is introduced, for example, a bottle of water with a volume of 0.5 liters. All other drinks are measured in terms of this conditional bottle.
Step 5
The volume of products sold can also be calculated in value (or monetary) terms. Products sold in value terms are the total volume of products shipped to customers and paid in full.
Step 6
After calculating the volume of products sold, it is necessary to compare it with the planned indicators, as well as with the volume of production. This analysis will allow you to competently plan the need for resources and the rate of production of products and predict further rates of sales.
