Sales proceeds included. Sales revenue, formula: basic concepts, essence, types of revenue, formula for calculating revenue. Sales analysis and management decisions

Proceeds from the sale of goods (works, services) is the amount of money received on the account of the enterprise for the sold products. It is an economic category, as it expresses monetary relations between suppliers and consumers of goods, an important source of the formation of the enterprise's own financial resources.

Revenue is the main type of cash income of enterprises, one of the main indicators of its financial and economic activities.

Timely receipt of revenue is one of the main tasks of the enterprise in a market economy, as it determines its financial position. Untimely receipt of revenue leads to delays in the payment of wages to employees, the emergence of arrears in the payment of taxes and other obligatory payments, delays in settlements by suppliers, etc.

For tax purposes, proceeds from the sale of goods (works, services), both of own production and previously acquired, proceeds from the sale of property rights are recognized as income from sales.

Sales proceeds are determined on the basis of all receipts related to settlements for sold goods (works, services) or property rights, expressed in cash and (or) in kind, depending on the method (accruals, cash) of recognition of income and expenses chosen by the taxpayer.

Products sold are either shipped (accrual method) or paid (cash method) products.

In the Russian Federation, in contrast to developed countries, the second method was mainly used, since there were no developed stock and money markets from which it would be possible to attract funds for insurance against non-payments. Currently, the choice of a method for determining the income and expenses of an enterprise is regulated by Ch. 25 of the Tax Code of the Russian Federation and is reflected in the accounting policy of the enterprise. Sales revenue is formed as a result of:

Current (main) activity and acts in the form of revenue received from buyers, customers for products sold;

Investment activities through the sale of fixed assets and other non-current assets, received interest and dividends on securities;

Financial activities of enterprises related to the placement of bonds and shares of the enterprise among investors, the receipt of loans and credits provided to other organizations.

Revenue is determined based on the volume of work performed and the corresponding rates and tariffs in two ways.

1. The direct counting method, which is based on guaranteed demand and assumes that the entire volume of production falls on a pre-order package. The production plan and volume of production are linked in advance with consumer demand, the required assortment and output structure are known, and appropriate prices are set.

At present, these conditions are difficult to fulfill, and therefore the second method is used.

2. The calculation method is based on the adjustment of input and output balances of the volume of sales, allows you to determine the revenue as follows:

where B - revenue; O - unsold balances of finished products at the beginning of the planning period; T. - commercial products intended for release in the planned period; Ogk - balances of unsold finished products at the end of the planning period.

Revenue from the sale of products

cash received as payment for goods sold and services per month, quarter, year, including funds received from the sale of finished products and semi-finished products of own production, works and services, purchased products.

The concept of revenue from the sale of products (works, services)

As you know, the sale of products (works, services) (hereinafter referred to as products) and the receipt of funds for it to the accounts, cash desk of the enterprise ends the last stage of the circulation of the enterprise's funds, in which the commodity value is again converted into monetary value. These funds received by the enterprise for the shipped products are called sales proceeds.

It is formed as a result of the activity of the enterprise in three main areas:

Main;

Investment;

Financial.

Revenue from core activities is in the form of revenue from the sale of products (work performed, services rendered).

Revenue from investment activities is expressed as a financial result from the sale of non-current assets, the sale of securities.

Revenue from financial activities includes the result of the placement of bonds and shares of the enterprise among investors.

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1. Revenue from the sale of products, its composition, structure, formation factors and calculation methods. Methods of accounting for sales proceeds for tax purposes.

The cost of manufactured products (work performed, services rendered) is expressed by the price of the goods sold.

The proceeds from the sale of products (works, services) are the funds received by the enterprise for the products shipped to the buyer.

Timely receipt of revenue is a very important point in the economic activity of the enterprise. Firstly, the proceeds from the sale of products is the main regular source for the enterprise in terms of its share among all possible receipts of funds. Secondly, the process of circulation of enterprise funds ends

the sale of products and the receipt of proceeds, which means the restoration of the funds spent on production and the creation of the necessary conditions for the resumption of the next circuit.

The stability of the financial position of the enterprise, the state of its turnover of funds, the amount of profit, the timeliness of settlements with the budget, extra-budgetary funds, the bank, suppliers, workers and employees of the enterprise depend on the receipt of proceeds. Untimely receipt of revenue leads to delays in settlements, fines and sanctions, which ultimately means not only the loss of profits of the supplier enterprise, but also interruptions in work and production stoppages at related enterprises.

The proceeds received on the settlement account of the enterprise are immediately used to pay the bills of suppliers of raw materials, materials, components, semi-finished products, spare parts, fuel, and energy. Tax deductions to the budget, deductions to off-budget funds, payment of wages on time are made from the proceeds, depreciation of fixed production assets is reimbursed, expenses provided for by the financial plan and not included in the cost of production are financed. The proceeds from the sale of products, despite external signs (monetary form, receipt of funds for shipped products, work performed, services rendered, regularity of receipt, source of various payments of the enterprise), is not income in the full sense of the word, since it is primarily necessary to reimburse expenses incurred, pay salaries. The rest of the proceeds will take the form of the net income of the enterprise, i.e. profit.

Directions of revenue distribution are shown in the diagram (Fig. 1).

Revenue from product sales

(works, services)

Rice. 1. Distribution and use of proceeds from the sale of products (works, services).

The following factors influence the amount of proceeds from the sale of products (works, services):

In the sphere of production - the volume of production, product quality, its range, the rhythm of production, etc.;

In the sphere of circulation - the rhythm of shipment, timely

registration of transport and settlement documents, terms of document circulation, compliance with the terms of the contract, optimal forms of payment, price level;

Not dependent on the activities of the enterprise - violations of contracts by suppliers of material and technical resources, shortcomings in the operation of transport, late payment for products due to lack of funds from the buyer.

Depending on the goals of planning, the proceeds from the sale of products can be planned for the coming year, for the quarter, and promptly. Annual planning of revenues, as well as expenses for products sold, is currently difficult due to unstable economic conditions. Quarterly revenue planning is possible and necessary to determine the profit, operational - in order to control the flow of actual revenue to the company's current account.

The total amount of proceeds from the sale of products for the coming period (year, quarter) includes: proceeds from the sale of marketable products and semi-finished products of own production; proceeds from the performance of work and the provision of services of an industrial and non-industrial nature.

Revenue from product sales is calculated on the basis of the volume of products sold to the side, based on current prices without value added tax, excises, trade and sales discounts (for exported products - without export tariffs).

Value added tax and excises, although included in the price of the goods, do not belong to the enterprise and, as indirect taxes, go to the budget. Trade and marketing discounts are also not the income of the manufacturer, they come to intermediary organizations that sell its products. Export tariffs are paid by enterprises exporting food, mineral raw materials and fuel, ferrous and non-ferrous metals, leather and textile raw materials, aircraft, weapons and other products. Export tariffs go to the budget, and therefore are not taken into account when determining revenue.

The amount of proceeds from work performed and services rendered depends on the scope of work and services and the corresponding rates and tariffs for each area of work and services.

Cash receipts associated with the disposal of fixed assets, tangible current and intangible assets, the sale value of currency values, securities are not included in the proceeds from the sale of products. The results of such operations are treated as income or losses and are taken into account when determining the total (balance sheet) profit. Cash receipts from these operations can be planned promptly, for example, when compiling a payment calendar.

In modern economic conditions, enterprises independently choose the method of accounting for revenue from sales of products (performance of work, provision of services) based on the conditions of management and concluded contracts: as payment for products received on the current account or cash desk of the enterprise, or upon shipment of goods and presentation of settlement documents buyer (customer). The second method of accounting for revenue - for the shipment of products, the performance of work, the provision of services and the presentation of settlement documents - is not traditional for Russian enterprises. With the deepening crisis of non-payments, it is practically not used, with the exception of some joint ventures. Recommendations to use this method are associated with Russia's transition to international accounting and statistics standards, but specific economic conditions do not yet allow enterprises to focus on international experience. The supplier enterprise does take risks by shipping products or performing work, since the probability of not receiving payment on time is very high.

Despite the fact that almost all enterprises in Russia take into account the revenue from the receipt of money to the settlement account (cash) of the enterprise, revenue planning must be considered in relation to both methods.

Revenue from the sale of products (works, services) is planned for the volume of products sold in the same way as the costs of products sold:

in rp \u003d O1 + TP-O2,

where B rp - the planned amount of proceeds from the sale of products;

О 1 - unsold balances of finished products at the beginning of the planning period;

TP - commercial products intended for release in the planned period;

About 2 - the remains of unsold products at the end of the planning period.

All components of the calculation of proceeds from the sale of products are expressed in selling prices: balances at the beginning of the year - in the current prices of the period preceding the planned one; marketable products and the remains of unsold products - in the prices of the planned period.

The basis for determining the cost of commodity output in current selling prices is the volume of the production program, which is compiled on the basis of government orders received by the enterprise, concluded business contracts for the supply of products and consumer applications.

The balances of unsold products at the beginning of the planning period are not taken into account at the enterprise in current prices, in addition, at the time of planning, accurate data on these balances may not be available. Therefore, the expected value of the balances of unsold products is taken into account in the same way as when planning the costs of sold products, and the value of the balances in sales prices is determined using the conversion factor. It is equal to the quotient of dividing the volume of production in the prices of the period preceding the planned one by the production cost of production of the same period.

When planning revenue for the shipment of unsold products, only finished products are in the warehouse of the enterprise. Shipped products are considered sold, and therefore paid for in the near future. In practice, unfortunately, another situation is more likely - a long period of settlement or failure to receive payment from the buyer of the product. In case of non-receipt of payments from consumers, a risk fund is provided, or, in other words, a reserve for doubtful debts of the enterprise. Doubtful debt is the receivables of the enterprise, which is not repaid within the terms established by the contracts, but is secured by guarantees. It is possible to take this into account at the stage of revenue planning, therefore, enterprises that determine revenue by shipment have the right to form a reserve for doubtful debts. The source of the reserve is profit before its taxation.

The word "profit" contains all the importance and expediency of the activities of any business entity.

It is very good for the enterprise if this value is positive. It denotes the success and competent management of leaders. But if a negative value is obtained in the calculation of profit, then the enterprise is unprofitable, and the administration of the enterprise made mistakes in production plans.

Profit appears at the time of sale of products. Its indicator is characterized by the difference between the price of the product sold and the costs that were required to manufacture it. How to correctly determine profit in order to take into account all costs in the calculations? This is what today's conversation will be about.

What is profit from the sale of products and how is it formed?

During the sale of its products, the company receives revenue. So, if we deduct from the amount of money received from the sale all the costs invested in production activities for their manufacture, then as a result we get a value or, as it is also called, gross income from the sale of finished products.

In practice, one distinguishes several types of income:

accounting;
clean;
economic.

Profit accounting means the amount received as a result of subtracting from the proceeds the expenses spent on the production of sold products, to which income or expenses from non-sales operations are added or removed. Net profit is obtained by subtracting from the accounting total amount of tax fees on sales. And the third kind economic profit calculated by subtracting the cost of production from the revenue.

Profit from products is planned before the beginning of the reporting period. The basis is the results of the analysis of the previous activities of the enterprise and other factors that affect the formation of the price of manufactured commercial products.

Why is it necessary to calculate this indicator

The profit indicator is an assessment of the efficiency of the entire enterprise. The higher this value, the more successful the implementation of all production tasks and the more economical the expenditure of funds for the implementation of production tasks. Therefore, each reporting period, a profit determination is made.

After the end of each reporting period, it is necessary to compare the profit indicator with its values for previous periods. The conclusion will be this: if there is an increase in the last values, then the production activity has been carried out efficiently. If this is not observed, or even worse, the amount of profit has decreased, then it is urgent to analyze all stages of production and conduct marketing research. Otherwise, it waits.

Calculated in terms of profit in relation to costs. A percentage in the range of 8-10% indicates the good work of the organization. If the value is lower, then it is necessary to reduce the cost of production and consider what activities will increase profits.

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Methods for calculating the indicator

In economics, there are several methods for calculating the amount of profit received for product release:

Direct calculation method;
Obtaining the amount of income per unit of costs;
Analytically.

Let's consider each in more detail.

Direct Count Method

This method is used under the condition that the company produces a small range of products with a constant cost.

The calculation is made separately for each type of goods based on the following indicators:

the parameter of the planned volume of production for a particular type of nomenclature;
the planned amount of costs for the manufacture of one product - the cost;
the estimated selling price of 1 piece of goods.

Example 1

Initial data:

The cost of the product at the planned cost is 10 rubles;
The planned selling price of a piece is 12 rubles;
The production capacity allows to carry out 500 pieces per month.

The sequence will be like this:

We determine the profit of selling a unit of goods by subtracting the cost of manufacturing (cost) from its price:
12 - 10 \u003d 2 rubles.
We calculate the planned profit from the total volume of goods that the enterprise will release in a month by multiplying the number obtained in the first action by the entire volume:
2x500 = 1000 rubles

Thus, the general planned profit should be 1000 rubles.

Calculation of profit for 1 ruble of costs

This method is used to clarify the amount of profit per 1 ruble of costs, taking into account the entire volume of products. Usually it is not used to clarify this value for specific types of products.

To get the desired number you need to know the parameters:

planned production costs;
how much revenue was received in the previous period from the sale of finished products;
how much money is expected to be received from the sale of manufactured products.

To calculate the revenue part and set a stable selling price, you need to calculate the profit from 1 rub. costs in the manufacture of commercial products.

First, determine the profit for the previous reporting period received from the sale of a unit of production according to the formula:

P \u003d F - S, rub.,
where
P - profit;
F - wholesale price;
S is the cost of production.

The next step is to determine how profitable the work of the entire enterprise was.

To do this, calculate the ratio of net profit to the cost per 1 unit of production:

Ren= P/S*100 (%)

If this figure exceeds 10%, then the company is considered profitable.

Value profit for every ruble spent is determined by the following formula:

Р1rub.=S/C,
where S is the cost;
C - the cost of 1 piece when selling.

All these values show not only the main profit of the enterprise, but also its percentage ratio to the production costs, which should be at least 10%. Then the profitability of production is estimated as very good.

Example 2

Initial data:

the amount of costs per 1 rub. manufactured product in the reporting period will amount to 90 kopecks;
it is planned to carry out a general release of goods in the amount of 10 thousand rubles;
an economy mode was introduced to reduce costs by 1 rub. products in the amount of 5 kopecks. for every piece.

What profit will be received from 1 rub. costs?

We define, first of all, amount of planned costs at the cost of manufacturing 1 rub. products, taking into account the introduced economy mode:

90 - 5 = 85 kopecks

It turns out that for 1 ruble of products at a selling price, production needs to spend 0.85 rubles, which is called the planned cost.

Since it is planned to manufacture goods worth 10 thousand rubles in total, then total cost will:

0.85 x 10000 \u003d 8500 rubles.

Now we can determine the amount profit on condition of full sale of products :

10000 -8500 = 1500 rubles

Conclusion: for 1 ruble of finished products, the costs will be 0.85 kopecks, while the profit will be equal to 0.15 kopecks. This method of calculating the receipt of planned profit from the sale of products is quite accurate. But its disadvantage is that it is not possible to identify the influence of specific factors on the amount of profit and their change.

Analytical method

This technique is used not only to determine the overall profit margin, but also to analyze all the factors that affect the manufacture and sale of products.

These include:

assortment and quality of products;
volumes of goods produced;
cost of production;
indicators of wholesale cost;
profitability.

It is very important that this method makes it possible to assess the impact of various factors on the income side and at the same time take the necessary measures to maintain it at the proper level and increase it.

It is used to determine future profits in two ways: for comparable and incomparable products.

The difference between product data lies in whether they were manufactured before the planned date or not. If such an event took place, then the data of the previous reporting period are used to calculate the amount of future profit for comparable products. When the process of producing products that were not manufactured in the previous period is launched into production, the parameters of incomparable products are used.

Reference data for comparable products:

costs at cost in the base period - 120 thousand rubles.
The coefficient of increase in the volume of manufactured products in the planned period is 1.15;
The coefficient of the planned reduction in the cost of manufacturing 1 pc. – 0.95;
The profitability ratio for the reporting period was 0.3.

Profit amount should be in the planning period the following amount:

120,000x1.15x0.95x0.3 \u003d 39.5 thousand rubles.

It is convenient for calculations to reflect all the parameters in the table.

Initial data for calculation

In this case, the calculation of profit must be carried out separately for comparable and incomparable products.

First you need to calculate basic profit received in the previous period. Based on it, the expected amount of income is adjusted taking into account all the factors that affected this value exclusively in the base period.

Also with regard to basic profitability , which is calculated from the elapsed data. It is determined by dividing the received amount of basic profit by the costs at cost in the same period.

Planned indicators in the future period is determined as follows:

the cost remains based on the past period;
the size of the expected profit is determined by the parameter of basic profitability.

When calculating the planned income, it is necessary to take into account certain factors that can change the amount of the expected profit (reducing the cost, increasing the number of manufactured products, etc.)

As you can see calculations with this method are performed in stages:

basic parameters of profit and profitability are calculated;
data of comparable products, the release of which will be carried out, is determined by the parameters of the cost for the past period before the planned one;
using the parameter of the level of basic profitability, the amount of future profit is determined in the calculations;
it is also necessary not to miss the determination of the values of individual factors that influence the change in income in the planning period.

The size of the monetary benefit of incomparable products can be found by direct calculation, if appropriate data are available. If they are not available, then the average profitability of products for the enterprise is used.

The procedure for calculating profit from sales in the planning period

The amount of monetary benefit received from the sale of manufactured products is calculated as the difference between expenses and gross profit. Gross profit is calculated by subtracting the cost of sales from the amount of revenue received during sales.

Sales costs include only direct sales of products.

Benefit from implementation is determined by the formula:

Prpr \u003d Vpr - UR - KR
where,
Vpr - gross profit;
UR, CR - administrative and commercial expenses, respectively;
Prpr - the received benefit (profit).

For determining gross profit :

Vpr \u003d In - Sbst
where, Sbst - selling cost;
In - the amount of revenue.

By subtracting all other expenses and taxes from the value of the benefit received, the net profit will be obtained.

Preparation of accounting entries

In accounting, profit from the sale uses multiple accounts:

What wiring must be completed in order to obtain a financial result, i.e. profit margin.

They will be as follows:

50 /90.1 - 900 thousand rubles. - the proceeds from cash sales are entered into the cash desk of the enterprise;
90.2 / 41 - 790 thousand rubles. - written off the cost of sales;
90.7 /44 - 68 thousand rubles. - written off the cost of implementation.

Here's how to do it:

90.1 / 90.9 - 900 thousand rubles.
90.9 / 90.2 - 790 thousand rubles.
90.9 / 90.7 - 68 thousand rubles.

During the postings, we determine that the turnover on the credit of account 90.9 is 900 thousand rubles, i.e. amount of sales proceeds. The debit must reflect 858 thousand rubles. (790 thousand rubles + 68 thousand rubles). Thus, at the end of the reporting period, a credit balance of 42 thousand rubles was obtained, denoting profit from sales.

Data analysis

The decisive role is played by the analysis of all factors affecting the net profit of the enterprise. It is important to correctly assess the financial result of the enterprise, which should be reflected in accounting. This is justified by the fact that it is important for an accountant to correctly calculate the tax contributions that must be paid from profits.

The main parameter in this case is the gross profit received as a result of the sale.

Its size is influenced by such factors:

amount of revenue;
cost of goods sold;
cost size 1 in physical terms (tons, pieces, l, m2 l, etc.);
fluctuations in demand for the range of products sold.

Determine gross profit thus:

Vp \u003d Orp \u003d C - C,
where Orp - the volume of sales;
C - revenue;
C is the cost of goods sold.

It should be noted that the main parameters that affect the size of gross profit are revenue indicators, cost and changes in the range of products sold.

Methods for increasing this indicator

Priority areas in terms of profit increase are as follows:

Full loading of the production capacities of the enterprise in order to produce goods that are superior in their consumer properties to analogues of competitors.
Maximum use of production capacity for the manufacture of products that have no analogues, due to the monopoly position of the company.
Gradual increase in volumes and sales under the conditions of production of products that have no features compared to analogues. To do this, it is necessary to improve production efficiency to reduce manufacturing and marketing costs. Market research must be constantly conducted to create conditions for improved implementation and superiority over competitors.

Instructions for building reports on gross profit and cost in 1C are presented in the following video tutorial:

The proceeds from the sale of products (works, services) is the amount of money received on the account of the enterprise in the bank or in the cash desk of the organization.

However, it should be noted that there are currently two methods for recording revenue from product sales:

For the shipment of goods (works, services) and the presentation of settlement documents to the counterparty - this is the so-called accrual method;

Upon payment - cash method.

There is a significant difference between these methods.

In the first case, the moment of sale, and, consequently, the moment of revenue generation, is considered the date of shipment of products (works, services), and not the very fact of receipt of funds for them. This method is based on the legal principle of the transfer of ownership of goods.

The second method of determining revenue is that it is determined on the basis of the accomplished fact of receipt of funds to the accounts of the enterprise, located in the bank or directly to the cash desk of the enterprise.

The first method of accounting for revenue is widely used in economically developed countries, where the existence of universal stock and money markets largely insures producers against non-payments and minimizes their financial risk. In Russia, many organizations also determine revenue by shipment, but more often this is due to production needs. The reluctance to use the accrual method by enterprises and organizations is explained by the presence of non-payments, i.e. violation of contractual relations between business entities, which ultimately lead to financial difficulties.

According to its economic purpose, revenue is a source of funds for enterprises and organizations. The receipt of proceeds to the account of the enterprise is a necessary condition for the continuity of the renewal of subsequent cycles and production processes. The determining moment in this process is the timeliness and completeness of the receipt of funds.

The timeliness and completeness of receipt of revenue depends on:

replenishment of funds spent on production and sale, i.e. creation of the necessary conditions for the resumption of the next circulation of working capital;

Financial stability;

Status of working capital of enterprises;

The amount of profit;

Timeliness of settlements with the budget and off-budget funds, suppliers, credit institutions, workers and employees.

If the proceeds are received late or not in full, then the enterprise has financial difficulties that can lead it to bankruptcy or disruption of the rhythm of production.

What makes up the total amount of revenue from the sale of products (works, services)? The total amount of revenue of enterprises is formed due to:

Proceeds from core activities - in the form of proceeds from the sale of products (works, services), incl. for export;

Proceeds from the sale of products of subsidiary farms;

Proceeds from the performance of work and the provision of services of a non-industrial nature, and other types.

However, one should not mix (confuse) the proceeds from the sale of products (works, services) from the total amount of proceeds or the total income of the enterprise. Total income includes:

Income from ordinary activities - from the sale of products (works, services);

Operating income - receipts associated with the provision for a certain fee for temporary use of various types of intellectual property;

Non-operating income - fines, penalties, forfeits for violation of contractual obligations; profit of previous years, revealed in the reporting year; the amount of accounts payable for which the limitation period has expired; other non-operating income;

Extraordinary incomes are receipts that take place in the event of emergency circumstances of economic activity (natural disasters, accidents, fires, etc.).

The main share of the proceeds of industrial enterprises falls on the proceeds from the sale of products (works, services) of the main activity.

Planning and use of revenue by industrial enterprises

In the process of financial and economic activities, employees of the financial services of the enterprise plan the proceeds from the sale of products for the coming year, quarter and operationally.

Annual revenue planning effective in a stable economic situation. In conditions of instability, when the ratio of supply and demand is difficult to predict, and the financial policy pursued by the government in such a period in the field of relations between business entities with the budget and credit system is constantly changing, annual planning is difficult and is not an objective guideline for the enterprise. In such conditions, there is no need to spend money and time on annual revenue planning.

quarterly revenue planning. In modern conditions, reporting on many taxes, including income tax, is quarterly. Therefore, in order to determine the amount of advance payments for income tax, the administration of the enterprise needs to know the amount of revenue calculated for the quarter. Even in those cases where the annual amount of revenue is planned at enterprises, it is divided into four quarters in order to have an idea of how much income tax (advance payment) should be paid to the budget in a particular quarter.

Thus, revenue planning is carried out at the stage of developing a financial plan (annual, quarterly), one of the main sections of the business plan. It is necessary for determining gross income and profit, as well as for drawing up operational financial plans.

Operational revenue planning used to control the timeliness of cash receipts for shipped products.

To determine the proceeds from the sale of products, it is necessary to know the volume of sales of products in current prices, excluding VAT and excises, trade and marketing discounts (for exported products - without export tariffs).

Revenue from work performed and services rendered is determined based on the volume of work performed and services rendered and the established rates and tariffs.

In modern economic conditions, enterprises and organizations independently choose the method of planning revenue from product sales. There are two methods for determining planned revenue: the direct count method and the settlement method.

Direct Count Method based on a guaranteed demand for manufactured products. It is assumed that the entire volume of manufactured products falls on a pre-order package with customers. This method is the most reliable method of revenue planning, since the output plan and sales volume are agreed in advance with consumer demand, the required assortment and output structure are known, and appropriate prices are set. The most important point of this revenue planning method is that it allows you to most accurately determine the amount of revenue by the timing of its receipt.. In addition, it helps to reduce the production of products that are not in demand among buyers.

When using this method, revenue is calculated using the following formula:

B \u003d U x C,

where: U is the volume of products sold in physical terms;

C - the price of a unit of sold products.

However, in the conditions of the formation of market relations, this method is not widely used. The reason for this phenomenon lies mainly in the fact that many enterprises do not conclude contracts for the supply of their products in a timely manner, and this does not guarantee their full implementation.

Therefore, for revenue planning, a calculation method is used, the basis of which is the volume of products sold in the planned period. The total amount of revenue is determined as the product of the number of products to be sold in the planned period, for each item item separately, by the wholesale prices of the enterprise adopted in the plan.

Therefore, to determine the planned amount of revenue, first of all, it is necessary to know the quantity and range of products sold and selling prices.

The volume of sales in the planning period, as a rule, does not coincide with the volume of output for the same period, because. part of the manufactured products in the planning period remains unsold in the form of finished product balances in the warehouse and in shipment (documents are not executed - not handed over to the bank) at the end of the planning period. In addition, part of the products that were produced in the current period will be transferred in the form of finished product balances at the beginning of the planning period.

The general formula will look like this:

ΣV o \u003d ΣV he + ΣV Tp -ΣV Ok, where:

ΣV about - the total amount of proceeds from the sale of products;

ΣV He - the amount of revenue in the balance of finished products, unsold at the beginning of the planning period;

ΣV Tp - the amount of proceeds from the release of marketable products in the planned period;

ΣV Ok- the amount of revenue in the balance of finished products, unsold at the end of the planning period.

When planning revenue, the balances of finished products at the beginning and end of the planning period, or rather their size (input and output balances of finished products), are important.