Sales and profit planning. How to draw up a sales plan - step-by-step instructions Rub and the planned sales volume

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Similar Documents

Production and sales management. Indicators of manufactured and sold products, methods of their calculation. Analysis of the competitiveness of the goods. The degree of intensity of the plan. Estimation of break-even volume of sales. Pricing policy of the enterprise.

term paper, added 09/25/2014


The role of planning economic activity in modern market relations. Main indicators of plans inside economic activity enterprises. The study of classical and new principles and methods of market planning in modern production.

abstract, added 06/18/2010


Planned activities of the enterprise. Planning of manufactured products and sales volume, the need for materials, the number of personnel, the fund wages, production costs. Formation of financial results of the enterprise.

term paper, added 03/19/2013


The main production and economic indicators of the enterprise, the principles of their effective planning. Development of optimization measures organizational structure, reducing the cost of production, stimulating the growth of sales volumes.

thesis, added 12/15/2010


Threshold of profitability. Methods for analyzing the critical volume of sales and the financial strength of the enterprise. The essence of the mechanism of production leverage. Break-even point analysis. Recommendations for improving the decision-making process.

term paper, added 04/24/2014


Tasks of the analysis of break-even activity of the enterprise. Marginal profit, factors affecting the break-even level of the enterprise. Improving the management of the break-even activity of the enterprise OOO Tatneft-AlmetievskRemServis.

thesis, added 11/17/2010


Theoretical aspects of planning the labor resources of the enterprise. Analysis of the provision of the enterprise with human resources and economic evaluation the effectiveness of the use of personnel. Development of a project to improve the personnel strategy of the company.

thesis, added 02/18/2011

The realism and feasibility of the company's budget largely depends on how correctly they made a plan for the sale of products and, accordingly, predicted the receipt of revenue. This solution offers several ways to plan sales, from which you can choose the most suitable for the specifics of the company.

Advantages and disadvantages

The decision describes in detail and with examples the procedure for planning sales volumes in physical and monetary terms, as well as coordinating the sales plan with the budget of income and expenses, movement Money. If sales planning is the prerogative of a commercial service, the proposed methodology will be useful to the business owner to verify the validity and correctness of the declared figures.

Since most companies operate in a competitive environment and business success depends on the ability to sell products, consider the option when the sales plan serves as the starting point for budgeting.

How to organize sales planning

Sales are usually planned by businessmen and economists. The first of them predict the state of the market, relationships with customers, determine the value of the coefficients of growth in sales and (or) prices; the latter provide analytical material (based on accounting and (or) management reporting). Depending on what criteria are especially important for the enterprise, the sales plan can be structured in different ways: by counterparties, product range, price groups, conditions, payments, etc. Sales can be planned for the horizon both in a month and several years. As a rule, they are forecast for a year broken down by months and for the next few years without a breakdown. If necessary (difficult financial position and the threat of cash gaps) greater detail is possible - for example, only the first (nearest) quarter is disclosed in ten days, and then a monthly plan is given.

How to prepare a sales plan

For planning “from what has been achieved”, the basis is information on the dynamics of sales (in physical and value terms) for the previous period, comparable both in duration and seasonality with the planned one. This requirement can be difficult to meet, since sales are usually forecast in the fourth quarter, when the year has not yet ended and the results have not been summed up. In this case, information is used on the actual implementation for the past 9 or 10 months and the planned one for the time remaining until the end of the year (November-December).

If a company applies different VAT rates or engages in several activities that require different systems taxation, it is especially important for her to predict sales in value terms without VAT - so the plan will be more correct. This can also be recommended for companies applying the standard 18% VAT. In the future, when clarifying the directions for using the base forecast (for example, for preparing a cash flow budget, for calculating the tax burden, for setting goals for the sales department, etc.), revenue with VAT should be calculated.

Depending on the product range, the number of counterparties and other business features, various sales volume planning methods can be used: one product, with details on counterparties and nomenclature, taking into account not only the final cost, but also its components (quantity, price, resource constraints) .

The easiest way to plan sales is to take the sales volume for the base period (the one that is taken as a basis, for example, the last month or the same month of the last year - when planning by months) and adjust it for the desired increase according to formula 1.

Formula 1. Sales plan calculation

This method is used when the company produces only one product, and sales are planned for one month or there are no seasonal fluctuations in demand during the year.

Consider the structure of sales.

Sales volume can be predicted in detail, by goods and/or customers. The calculations are carried out according to formula 1, but the data for the base period is taken in the same analytics (goods or buyers). Moreover, target sales growth rates will also have to be set individually for each type of product (buyer). The forecast is formed for the year as a whole or for periods - but only in the absence of seasonal fluctuations in demand. When planning in terms of customers, the coefficients are set depending on the state of business of the counterparties (for example, if the acquiring company is actively developing, you can plan an increase in sales), based on the agreements reached, as well as on the basis of expert assessments merchants (see table 1. Sales plan in value terms by counterparties).

Table 1. Sales plan in value terms by counterparties

The item-by-item sales plan is formed taking into account individual sales growth rates for each product, depending on whether it is supposed to increase sales or withdraw the product from the market (see Table 2. Sales plan in value terms by item).

Table 2. Sales plan in value terms by item

You can also provide a two-level structure of the sales plan:

• by counterparties (buyers) and the range of goods purchased by them (see Table 3. Sales plan in value terms by counterparties and products);
• by nomenclature and its buyers (see table 4. Sales plan in value terms by product nomenclature and buyers).

This method allows you to prepare a more detailed plan. Target coefficients are set taking into account both the state of relationships with customers and the company's intentions to promote its products.

Table 3. Sales plan in value terms by counterparties and products

Determination of sales growth factors for counterparties, taking into account the products they purchase, gives somewhat different results than planning only for buyers or only for types of products. Taking into account the two-level structure of sales, it is necessary to analyze not only the trends in relations with the counterparty, but also the state of the market, to correlate the interests of the enterprise in promoting a particular product with the needs and capabilities of customers. This work is more difficult, but its results are more valuable for the company.

Table 4. Sales plan in value terms by product range and customers

Take into account the factors affecting sales growth

The amount of revenue is influenced by two indicators: price and volume of sales in physical terms. When planning, you can take into account the desired dynamics of each of them. Various sources of growth (price and quantity) are taken into account when forming the target percentage of increase (growth) in sales (see formula 2 Calculation of the target percentage of sales growth):

Formula 2. Calculation of the target percentage of sales growth

For example, traders were given the task of increasing sales by 10 percent. However, it is not specified what should be the source of this growth. You can formulate a goal more clearly: increase the quantity of goods sold by 5 percent at a price increase of 6 percent. In this case, the target sales growth would be 11.3 percent ((100% + 5%) × (100% + 6%) : 100% - 100%). When applying this method of sales planning, it is necessary to take into account the two-level structure of the product sales forecast - it can be disclosed both by product type with division by counterparties, and vice versa (see Table 5. Sales plan, taking into account price dynamics and sales volumes). If the company has a large range of products or a wide range of counterparties, it is better to combine the product range or customers into groups. For example, counterparties can be aggregated by region, scope of purchases, purpose of purchasing goods, payment methods, etc.

Table 5. Sales plan taking into account the dynamics of prices and sales volumes

Situation: how to make a revenue forecast based on the sales budget

To prepare a cash flow budget, it is necessary to plan sales by months, preferably in the context of counterparties, as this will allow you to take into account the dynamics of receivables. Revenue is projected with VAT. If the company does not apply the special rates of this tax (10% and 0%), then the entire planned sales volume is multiplied by 18 percent (see table 8. Sales plan in terms of value with VAT for the cash flow budget). Otherwise, you will need to group counterparties and sales by them, and then multiply the received sales volumes by the corresponding tax rates. When making a cash flow budget, do not forget to adjust the sales plan for growth and receivables repayment. If the terms of payment for all counterparties are the same (for example, payment within 14 calendar days after shipment), you can refine the general sales plan for the rollover receivable. Under different payment conditions, it is necessary to group buyers by the duration of the delay (see Table 9. Adjustment of the sales plan in value terms with VAT for the cash flow budget).

Table 6. Sales plan in value terms with VAT for the cash flow budget (fragment)

Table 7. Adjustment of the sales plan in value terms with VAT for the cash flow budget (fragment)

Situation: how to account for marketing promotions and periods of shortage in the sales forecast

Sales should be planned based on demand, and not on the dynamics of sales volumes for past periods. After all, demand can be artificially limited by the size of supplies or a shortage in the warehouse. When underestimations are used for forecasts, this leads to another shortage. The situation with marketing promotions is reversed. For some time, the demand is artificially increased by the ongoing action. If, when planning purchases, to focus on data for this period, then expectations will be unreasonably high.

There are several approaches to processing information for periods of marketing promotions and shortages. One way is to completely exclude periods with unreliable indicators and not take them into account when planning. However, using this approach, you may encounter the fact that significant information about the change in the sales trend or seasonality will be missed. Moreover, the volume of historical data will be significantly reduced. Therefore, it is better to use an alternative method and carry out a recovery in demand - to clear it of uncharacteristic peaks and recessions. The easiest way is to replace these values ​​with averages for reliable periods. A more complex option is to generate data for past periods of marketing promotions and shortages using hindsight forecasting.

The resulting reconstructed figures serve as a more accurate assessment of the real demand for products. In addition, on the basis of this information, it is possible to calculate the loss of profit from the deficit and the additional profit from the spent marketing campaign. Sometimes it should be considered as unreliable and a period of decline in demand after a marketing campaign. During it, buyers purchase goods for a longer period than usual. Often, a significant rise is followed by a decline in sales. Restoring demand for this period, we can calculate the negative effect of the marketing campaign. Comparison of data (actual for the period of sales decline after the marketing campaign and taking into account the restored demand for the same time) will allow us to assess the profitability of the campaign and decide on the advisability of repeating it. After a shortage, on the contrary, there may be an increase in sales. However, it is worth considering what products the company sells. If they can be easily purchased by buyers from other suppliers, then there will be no sharp surge in demand and the data for this period can be considered reliable.

Every experienced manager knows that the budget for expenses is formed based on the volume of products sold in the future period. Hence the relationship between the size of the budget and the planned volume of sales, i.e. the more the company sells, the more funds it will have for promotion. An accurate forecast and clear planning are the beginning of the company's activities and allow you to set goals and objectives.

Sales program- expected sales revenue for the planned period. The sales plan is drawn up on the basis of a study of the needs and characteristics of the market, as well as the production capabilities of the enterprise. Let's consider what types and forms of planning exist in the company, and also analyze in detail the principles of budgeting for BTL advertising and promotion.

Types and forms of planning

The starting point of sales management is their planning. On fig. 7.12 for clarity, the types and forms of sales plans, forms and methods of planning, standards and procedures for planning sales are presented. In order to properly develop a sales plan for the next year, you need to understand its role and place in the system of operational (current) planning of the company.

It is more correct to plan in physical terms, i.e. in the number of goods sold, as sales managers and sales representatives have a certain performance inherent in this particular company (Fig. 7.13).

• number of goods sold, units;
• estimated market growth, %;
• inflation rate, %;
• sales structure by assortment, units;
• sales structure by customers, units;
• average unit price, rub.;
• seasonality coefficients, %;
• marketing plan ALT and BTL
• sales volume, rub.;
• retail sales, rub.

Rice. 7.12.

Rice. 7.13.

It is necessary to allocate planned and actually achieved indicators, as well as growth rates for evaluation and comparative analysis current situation and performance.

However, such a correct sales planning system requires the company to have management accounting both in kind and in monetary terms. At the same time, the management of most Russian enterprises is only beginning to understand the essence and necessity of such accounting. Therefore, many companies form a sales plan only in financial terms. Although, for the sake of fairness, it should be noted that a significant part of the companies in Russia and neighboring countries do not have any sales plan at all.

After considering the formats of sales plans, let's move on to the analysis of methods for developing sales plans.

1. Forecast Method market consists in the fact that first the total sales volume is determined in potential markets, segmented by product, client or mixed sign. Then the desired share of this volume occupied by the company is determined, and a plan is calculated.

One way to determine the volume of sales in the market can be a method of share in GDP and growth rates. The algorithm for calculating the share of GDP and growth rates is as follows:

• 1) a forecast of GDP growth by years and its absolute indicators are taken;
• 2) the forecast of the share in GDP by years is determined;
• 3) the total market volume is determined based on the share of this industry in GDP;
• 4) based on the forecast of the market structure, a breakdown is made by types of goods and their groups;
• 5) a sales forecast for federal districts and regions is carried out;
• 6) based on the market share that the company wants to occupy, a sales plan is formed.

It should be noted that such a forecast can be made independently if the company has analysts and a marketing department, or you can take forecasts for the development of the Russian market prepared by external experts. However, it is necessary to predict not only the total market volume, but also its growth by types. product lines and target customer segments. Depending on the planned market share, the company can plan the sales volume in any segment and for each type of product. For example, when planning sales volume for an embedded household appliances you need to know the trends in the development of the real estate and housing market, etc.

• 2. extrapolation method. Perhaps this is the most common method, based on the average annual growth rate of a company's sales in previous years. When using it, you will need statistics for the last few years. For example, a company has been growing in sales over the past three years by 25% per year. For the fourth year, other things being equal, you can extrapolate this increase in sales when developing a plan for the future period. At the same time, the growth rate of sales can be compared with the growth rate of the entire market in Russia.
• 3. Normative planning method sales is used in those companies that measure KRI(key performance indicators) in sales. These standards may include the following:
  • corporate sales;
  • number of sales per employee;
  • number of sales per customer;
  • number of sales per department;
  • number of sales per affiliate;
  • average price of goods;
  • total sales.

Other standards may apply. For example, a company wants to achieve in 2011 financial profitability in 20%. Knowing the amount of profit, the level of payments and the amount of non-operating expenses, she can plan the total volume of sales. For example, with a profit of 10 million rubles, an amount of costs of 20 million rubles. and the amount of non-operating expenses of 60 million rubles. sales volume (OP) should be 150 million rubles.

Having considered the forms of sales plans and methods for their development, we will find out the planning procedures, i.e. algorithm of actions when developing a sales plan.

an indicator of the activity of a manufacturing or trading enterprise, which is actually the amount of revenue received on the company's bank account, and expressed in monetary terms in the balance sheet

Sales volume financial indicator, including critical sales volume, net sales volume, gross sales volume, break-even sales volume and sales volume per employee, sales volume calculation and analysis of sales volume for the reporting period, change in sales volume, decline and growth sales volume, methods for increasing sales volume and accounting for sales volume in the balance sheet

Expand content

Collapse content

Sales volume is, the definition

Sales volume is a concept used to determine the success of an activity and further analysis, and expressed in accounting by the amount of funds received in bank accounts from to. The sales volume indicator of an enterprise, as a rule, depends on both the offer and their successful interaction. Also, the volume of sales is the ratio of the enterprise to for a certain period of time. The indicator "sales" corresponds to the widely used global indicator "gross income".

Sales volume is the most important indicator of the company's performance, which is the amount that actually entered the company's accounts as payment for services and services sold for a certain period of time. Sales volume is also often referred to as gross (sales volume) or sales revenue. Gross sales are included in .

Sales volume is the most important result of the enterprise's activity, corresponds to the gross income indicator accepted in world practice.

Sales volume is a clear proof of how successful a company is, since sales refers to a certain amount of money that has entered the company's accounts for goods sold over a certain period of time.

Sales volume is the quantity of goods sold for a certain period in monetary or physical terms.

Sales volume is a financial ratio equal to the ratio of a company's market capitalization to its annual revenue.

Sales volume is funds received from buyers for the goods sold to them.

Sales volume is the most important result of the enterprise's activity, corresponds to the indicator "gross income" accepted in world practice.

Sales volume is the quantity of the sold / bought product (factor of production). On most sales volume depends on the interaction of supply and demand, which determine the equilibrium market.

Sales figures

The basic unit that forms the indicators of sales volume is the sale itself, that is, a business transaction consisting in or services in exchange for cash.

It is worth saying that the volume of sales is extremely necessary to calculate and analyze for the reason that you can see how much the number of sales has increased, or, on the contrary, has fallen. This will allow each owner to control his success and make timely decisions in the event that the indicators fall rapidly.

Gross sales

Gross sales are the total sales (including sales on credit) for the reporting period, valued at full prices (invoice prices), excluding credits, returns, price cuts, and other adjustments.

Net sales

Net sales is gross sales minus price cuts and benefits given to the company's customers, and minus the value of the items returned by the customer. Net sales is key indicator when evaluating the effectiveness of trading operations and company trends.

As for the net volume, its formula is very simple to calculate, and it is as follows:

Target sales volume

Purpose-oriented sales is the amount of sales that corresponds to the target profit. It is calculated using the following formula:

Determination of the target sales volume in the analysis of the relationship "cost-volume-profit" is used to determine: the physical volume of sales; price level; production and marketing, which would provide the maximum level of net (marginal) income for the product.

In addition, the calculation of the target sales volume allows you to optimize the sales structure, taking into account the planned values ​​for individual products and the existing limitations on production capacities.

Critical sales volume

The critical sales volume is the minimum sales revenue required by the enterprise, which allows, in unfavorable conditions of demand for its products (works, services), to ensure sales. Determining the critical volume of sales is of practical importance in cases where the price level for products does not provide the company with a profit from sales, or when low demand for products makes it impossible to sell such a quantity that would be sufficient to exceed revenues over costs.

In other words, under the influence of the price level, or the magnitude of the natural volume of sales, or (as a rule) both of these factors, there simultaneously arises the danger of receiving a loss from sales instead of profit. Then the answer to the question is needed: what should be the minimum revenue that covers all variable and fixed costs with zero profit. The answer to this question is ambiguous and depends on the specific conditions of price dynamics, natural volume of sales, the ratio of variables and fixed costs for products sold.

If the listed factors lead to a loss on sales, an increase in sales proceeds to the required critical size is possible with a differentiated use of individual factors that are really amenable to change in the specific conditions of the enterprise. In most cases, both price adjustments and physical sales volume adjustments are used simultaneously.

Sales volume per employee

Sales per employee is one of the indicators. It is calculated as a quotient of dividing the turnover (sales volume) per year by the average number of employees of the enterprise.

Business break-even point

An important role is played by the break-even point, which stands for the volume of sales of already manufactured products, where the proceeds managed to cover production costs.

It is also necessary to know what is the break-even and critical volume of sales that must be regularly made with the financial turnover of the enterprise. In order to be able to calculate, you must know the following formula:

For those who are interested in the question of how strong the enterprise is, whether other financial nuances are terrible for it, you need to know that there is a calculation of the financial safety margin. Its essence lies in the fact that this is the difference between the already existing volume and the volume of money emission present at the breakeven point.

Thanks to this, you can immediately understand how much and in what period of time the volume of sales may decrease, and what needs to be done to avoid losses.

There is a special formula that can help calculate all the necessary algorithms. It is the following:

Sales volume in accounting

Sales are of a recurring nature and for accounting purposes the volume of sales is divided into:

current sales;

Upselling (sales of goods that are no longer produced);

Non-core sales.

In the accounting department, only cash receipts from the company's regular trading operations are entered in the column "Sales volume", the remaining receipts are recorded separately in the income statement in the column "other income".

Sales in accounting

The sale of products (works, services) is the final stage of the circulation of funds in the economic activity of the organization. When reflecting the fact of the sale of products, on the one hand, it is necessary to show the actual disposal (shipment) finished products from the organization, and on the other hand, to determine whether the cash (or other) funds received from buyers of products cover the costs of its production and sale. Thus, in accounting, the financial result (ratio of income and expenses) from sales of products should be calculated. In this case, the financial result can be either profit or loss.

To calculate the volume of sales of finished products and identify the financial result from the sale of products, a synthetic account 90 "Sales" is used.

Financial results from the sale is the difference between the proceeds from the sold products and the amount:

VAT received from the buyer as part of the proceeds, subject to transfer to the budget;

Actual manufacturing products sold;

The amounts of actual general business expenses for the reporting period, subject to their direct write-off to account 90 "Sales";

The amount of actual sales expenses for the reporting period.

Company sales accounting

Management decisions in the analysis of sales volume

With negative dynamics of revenue (or a decrease in its growth rate), financial actions should be aimed at studying the reasons that caused the decline in sales.

Studying the causes of the decline in sales

Among the main reasons are the following:

Life cycle commodity is on the decline. department together with production departments need to develop a new type of product;

A significant increase (overspending) in costs.

Wrong choice price policy(underpricing) leads to a disproportionate increase in cost relative to selling prices. In this case, the management of the enterprise, the marketing department should explore the possibility of raising prices. However, the increase in prices must be consistent, since a sharp increase in prices can cause a decrease in the natural volume of sales and, winning in price, the company will lose in total turnover, reduce the turnover of finished products.

Changes in sales volume

Almost all the real results you get will differ to some extent from the planned indicators (ie, the data obtained will be more or less than planned). Let's look at all the options and start with less than expected sales.

Low sales volume

Sales volume can be easily determined using the following formula:

In the event that your sales volume turned out to be lower than planned, this could happen for two reasons:

Fewer items were sold;

You were forced to sell goods at prices lower than planned.

Fewer items sold

Let's first consider the case of fewer items sold. This is the most common reason for a decrease in sales revenue. As a rule, this can be due to several reasons:

Flaws in the field of marketing;

High competition;

Your new product or the service competes with your other products or services;

Natural and climatic factor.

There could be many more reasons for this.

Reducing the price of goods

As for the price, there may be much less reasons for lowering it:

Your product or service is overpriced;

A large number of your products were purchased in bulk, which required the provision of appropriate discounts to buyers;

Decrease in prices for a given product/service in the market.

What needs to be done to correct the situation? The final decision may require a number of steps and will largely depend on the nature of your business.

Actions in case of decrease in sales volume

Let's now look at a few options your actions.

Increase in sales revenue

There are three simple advice:

Raise prices, leaving the number of goods sold unchanged;

Increase the number of goods sold without raising prices;

Do both!

The advice to raise the price will probably remain just advice until you improve your product or service by giving it new consumer properties.

Increase in the number of goods sold

This is one of the most suitable solutions. You will have to take measures that can not only bring profit in a short time, but also require additional costs.

So what should you do? Here are some suggestions:

Run a sale, but be careful. This will mean at the same time lower prices, so you will have to sell more goods;

Spread as much as you can more information about your products, paying attention to marketing. This will require additional costs, so you must be absolutely sure that the game is worth the candle. Whatever you do, try not to forget about marketing. Otherwise, buyers will quickly forget about you and your products altogether;

Take advantage of special offers, freebies, sweepstakes, etc., but be mindful of the associated costs;

Offer additional free services;

Update your products or services with a more attractive look;

Explore new markets. After all, sneakers, for example, have long ceased to be purely sports shoes.

Increased sales volume

Now let's look at the opposite situation, where sales were higher than expected. Again, there are two main reasons:

You sold more goods than expected;

You are selling at higher prices than expected.

Settling down on what has already been achieved, you may miss the great opportunities that have been presented and not notice new promising trends.

Possible reasons for the increase in the planned sales volume may be the following:

Your market capacity is larger than expected;

Emergence of a new market;

An unexpected increase in the price of a similar product on the market;

Disappearance of competing products in the market;

Closure of competing enterprises;

Natural and climatic factor;

Higher labor productivity in your enterprise.

There are many other reasons related to the nature of your business.

Using Sales Boost

How to take advantage of unexpected opportunities associated with exceeding the planned sales volume? Here are some suggestions:

Features of the indicator behavior

From the point of view of the business cycle, the indicator of retail sales is characterized as a "coincident indicator" (coinciding indicator), i.e. its fluctuations coincide with those of the business cycle. However, cyclic fluctuations are insignificant; consumer purchases can often continue to rise even after a recession has begun. On an annual basis, retail sales are never rejected. Minimum annual increase(0.9%) was in 1991. In addition, monthly retail sales naturally increase even during recessions. The best way to tie retail sale and business cycle - to calculate the growth value of retail sales on a monthly basis. Most months will show an increase, but during the downturn they will become smaller and declines in retail sales will become more frequent.

Sources and links

Sources of texts, pictures and videos

wikipedia.org - the free encyclopedia Wikipedia

wiktionary.org - the free encyclopedia Wiktionary

dic.academic.ru - dictionaries and encyclopedias on the Academic portal

translate.academic.ru - translations on the Academic portal

bibliotekar.ru - electronic online library Librarian

youtube.com - video hosting with videos of various subjects

rutube.ru - video hosting with various videos

studopedia.org - online encyclopedia for students

wikiznanie.ru - electronic online encyclopedia Wikiknowledge

bibliofond.ru - electronic online library Bibliofond

grandars.ru - electronic economic encyclopedia Grandars

tolkslovar.ru - collection explanatory dictionaries Russian language

abc.informbureau.com - electronic economic online dictionary

supersales.ru - Timur Aslanov's blog about marketing

finman.ru - online magazine Financial

azbukabiz.com - business information website

constructorus.ru - information site for businessmen Constructor of success

class365.ru - a site about an online system for easy business management Class365

afdanalyse.ru - information site on financial and investment analysis

abc.vvsu.ru - site of digital educational materials of VSUES

vocable.ru - NES National Encyclopedic Service

blog.gollos.com - website design blog

foreks-trading.com - site about trading on

ru.investing.com - a site about trading in the currency and stock markets

yax.su - financial electronic online library

forex-reddy.blogspot.com - Forex blog for beginners

economic_slovar.jofo.ru - information and entertainment portal of various subjects

smartdnevnik.com - online diary about business and work

allretail.ua - information site about retail and trade

center-yf.ru - information site Financial Management Center

knowledge.allbest.ru - a site with term papers and essays for students

stud24.ru - site for students with educational materials

Links to internet services

forexaw.com - information and analytical portal for financial markets

wordstat.yandex.ru - a service from Yandex that allows you to analyze search queries

video.yandex.ru - search for videos on the Internet through Yandex

images.yandex.ru - search for images through the Yandex service

Article Creator

Com/profile.php?id=1849770813 - profile of the author of the article on Facebook

odnoklassniki.ru/profile513850852201 - profile of the author of this article in Odnoklassniki

plus.Google.com/114249854655731943816 - profile of the author of the material in Google+

Sales volume is the main indicator of the company's performance. It can be expressed in the actual number of units sold or in the total amount of funds received by the company after the sale of goods. In economic analysis, gross, net, target and critical OP are calculated. The indicator is used in the analysis of profit, costs, break-even point. The source of information is financial reports, primary accounting documents, management accounting data.

The central indicator reflecting the performance of any company is the volume of sales. It shows how many products, works and services the company has created and sold. The profit and value of the business depends on the result obtained.

Volume of sales(Sales volume - SV, OP) is an indicator of the result of the company's functioning, which is represented by the total amount of revenue received for a certain period of sales of products, works, services. Often it is called the volume of sales of products and is considered as a synonym for revenue.

Reference! Sales volume in financial analysis expressed in value units (rubles, dollars, euros, etc.). However, for the purposes of management accounting, the possibility of using natural units (pieces, kg, m, etc.) is not excluded.

The SV indicator is most conveniently viewed as the actual amount of funds received in the company's accounts over a certain period. Subsequently, other indicators are calculated on its basis. economic analysis.

• If you subtract the cost of production from the OP, then you can get gross profit - a more accurate reflection of the efficiency of the business entity.
• If we compare the indicator with fixed and variable costs, then we can calculate the break-even point.

Important point! When analyzing the OP, it is impossible to compare it with the indicator of other companies or the industry average. It is compared with the results of the same company for previous periods or planned targets.

Sales volume reflects not only the results of the company's work, but also the situation on the market: if the demand for products decreases, a high-quality substitute has appeared, legislative restrictions have come into force, it will be reduced.

Sales volume: classification

In the modern practice of economic analysis, several varieties of the OP indicator are used:

• Gross - cumulative sales for the reporting period at full prices, excluding returns, discounts and other adjustments.
• Net - gross OP minus returns, benefits, discounts and other concessions to customers, which allows it to be used in assessing the effectiveness of the company's functioning and forecasting.
• Target - the planned indicator obtained by calculation on the basis of information about the target profit.

Critical - the minimum amount of income, which, even with unfavorable demand, allows the company to avoid losses.

Formula for calculating sales volume

To determine the volume of product sales, it is not enough to use data from the company's public financial statements: it will be necessary to accumulate information from primary accounting documents and internal management accounting documents.

SV's scoring formula general view can be represented as an identity:

OP \u003d (VPF + EBIT) / (Ced - Pred), where:

CPL - the amount of conditionally fixed costs;

EBIT - profit before taxes;

Tsed - the cost of a unit of production;

Pre - variable costs for each unit of goods.

Reference! Semi-fixed costs are costs that remain the same even if output varies. These include depreciation of buildings and structures, enterprise management costs, rental payments, etc. Variable costs, on the contrary, change along with an increase or decrease in the amount of output.

The meaning of the indicator and its analysis

Since the OP formula takes into account costs and profit, this indicator is used in the analysis:

• Dynamics of the actual volume of sales.
• Price level changes.
• Volatility of production and distribution costs.
• marginal income.
• market demand, etc.

Important point! The total volume of sales is an absolute indicator. It can be compared with the performance of competing firms when it comes to assessing market shares. In other cases, the dynamics of Sales volume is analyzed, as well as its proximity to the target value.

General normative value SV does not exist. Each company determines for itself the critical volume of sales and target values, which become guidelines for changing the indicator.

Reference! To determine the critical OP, the formula KOP = CPI / (Ced - Prev) is used, since the profit at the breakeven point is zero.

The process of assessing the dynamics of the company's sales is presented in the video

Coefficient Calculation Examples

In order to understand the practical application of the sales volume calculation formula, the analysis of this indicator, it is worth considering finished example calculation of this indicator for the company "Cube", which sells a typical model of DVRs.

Important point! If a company sells several types of products with different costs and prices, then SV is calculated separately for each type of product.

Output! For three years, the Kub company has been declining OP. This negative trend takes place against the backdrop of rising EBIT and unit prices. Consequently, the reason for the reduction could only be the fall in the physical value of sold products.

It should be noted that the critical volume of output of the enterprise under study varies over the years. However, it is below the obtained value and is 6.5, 6.1 and 6, respectively.

Output! Until the actual SV value approaches a critical value, no action can be taken, but an unfavorable trend should be monitored.

A detailed scheme for calculating the volume of sales of goods, works, services and its critical value is given in the sample, compiled on the basis of the tools of the spreadsheet editor Excel.