One of the tools for analyzing the activities of an enterprise is the calculation of the volume of sales of products. The volume of sales of products is one of the most important indicators with the help of which the centralized management of the enterprise and the economic activities of the company as a whole is carried out.
Instructions
Step 1
To calculate the volume of sales of products for certain types of products using the balance method:
Analyze the capabilities of the enterprise based on the planned production program for the calendar year and the expected product balances at the beginning of the year.
Step 2
From the total amount of these resources, subtract the volume of products going for processing and used by the enterprise itself for further processing, and the carry-over reserves remaining at the beginning of the next year after the planned year.
Step 3
Calculate the estimated volume of sales of products before the end of the annual reporting period, when the balance of products at the beginning of the planned year has not yet been determined. The economic justification for calculating the volume of sales of goods is provided only when the indicator of the volume of products produced is set correctly, and is determined based on the production program of the enterprise.
Step 4
Calculate the carry-over of finished products at the end of the planning period in accordance with the norms that determine the duration of the sales cycle for a particular enterprise. Calculation of the volume of sales of products becomes much easier at those enterprises that do not use their own products for their own consumption.
Step 5
Calculation of the volume of sales of products is an important accounting factor from the total number of economic instruments, the totality of which adds up to the successful economic and financial activities of the enterprise in the modern conditions of the new planning system. Along with this calculation, you should also use such tools as accounting for the implementation of the product sales plan, monitoring the progress of product sales, the indicator of products sold, etc.
