How to calculate the volume of products sold? The definition and formula for calculating sales volume is an assessment of the company’s performance.
Instructions
Sold products are products shipped by the company from its territory and paid for by the buyer. Its volume is calculated in kind or monetary terms.
All necessary information for analysis is taken from standard accounting statements: “Profit and Loss Statement” (form No. 2), “Movement of annual products, their shipment and sale” (statement No. 16), data accounting reflected in the 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 products industrial enterprise»).
Volume of sales products 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.
Volume of sales products in monetary terms (or value) is determined by the selling price of the product, including value added tax. The measuring units here are rubles (dollars, euros, etc.). Simply put, products sold in monetary terms are the enterprises received for goods shipped to it.
Also the volume of sales products can be determined on the basis of commodity products. To the commodity products refers to fully finished products that have already been transferred to the buyer or are in the warehouse. In this case, the volume of sales products can be calculated as the difference between marketable products and the balance in the warehouse for a specified period.
It should be remembered that only those products are considered sold for which payment has been received to the company’s bank account (or to the cash register). Therefore, the calculation does not include products transferred to the buyer but not yet paid for.
Sources:
- volume of product sales
Determining the volume of produced or sold products is one of the fundamental operations that every economist should be able to do. That is why in economic and financial educational institutions so common are problems in which you need to find the volume products.
Instructions
Most often, under the expression “volume products» volume produced or sold by the enterprise products for a certain time. It can be expressed in quantitative and monetary terms. To find the volume products in monetary terms, multiply its quantity by the unit price. The calculation becomes somewhat more complicated if the products are not homogeneous, and the price, accordingly, varies depending on the batch. In this case, find the volume of each batch separately and add up the results.
Quite often there is a need for volume products in the so-called. Comparable prices are prices either for a specific year or for a specific date. They can be clearly known and recorded, or the corresponding coefficients can be found, for example, through the level. In the case where you need to find the volume products at comparable prices, the quantity produced should be multiplied products to prices of a certain year, or adjust the volume products V current prices on necessary .
There are also common situations when you need to find the volume products implemented within a certain period, for example, a quarter, six months or a year. In this case, as a rule, the residues are known products at the beginning and end of a given period. To find the volume products within a certain period of time, to the volume products produced during a given period, for example, a year, add the existing balances products at the beginning of the year and subtract the balances products in warehouses at the end of the year.
The correct calculation of the volume of production ensures rational planning of the work of any production, as well as sales and supply services. In addition, this procedure helps to objectively assess the capacity of an enterprise/organization in physical terms and in monetary terms.
You will need
- - financial statements.
Instructions
Calculate the monetary value of two amounts – finished products at the beginning of the reporting period and at the time of its completion. To carry out this operation, borrow indicators from statistical accounting reports, which are compiled by an organization or enterprise for the statistics committee of the region where it is located.
Find the volume of finished products in natural. It is not difficult to standardize such a calculation process. To do this, add up such quantities as finished products released, the number of their outgoing balances, the number of finished products sold and the number of finished products left at the beginning of the reporting period.
Since the above calculation is relative, to obtain a more accurate and correct value, add to the revenue from the sale of manufactured products the difference calculated above by the total amount of production for the reporting period and the balance of manufactured products.
note
The rationality of drawing up a plan for its sales through the existing distribution network, as well as the correctness of expanding this network, depends on the correctness of calculating the volume of finished products in monetary terms.
The dynamics of changes in the volume of production are monitored according to the growth/decrease graph of the revenue of an enterprise or organization during the reporting period. This schedule is built on the basis of the data specified in Form No. 2 of the financial statements. Information is taken for two reporting years or a longer period.
Sources:
- Analysis of production volume and product sales
- determine production volume
Volume of sales products- almost main indicator efficiency of the enterprise. The sales forecast for the next period depends on it, and on it, in turn, the required production volume. Analysis of this indicator allows you to assess the degree of plan implementation, the dynamics of sales growth (sales) and timely identify weaknesses and reserves for increasing output and sales products.
You will need
- Accounting statements of the enterprise
Instructions
Volume of sales products calculated in natural or value (monetary) terms. All necessary information for analysis can be taken from the accounting or statistical reports of the enterprise.
Products sold in physical terms are how many pieces of parts the workshop smelted, how many meters of curtains the garment factory sewed, or how many square meters built housing. The main difficulty in calculating the volume of sales products in physical terms lies in a heterogeneous assortment.
Indeed, if a plant produces only one type products, calculation of the volume of sales products comes down to counting the units sold in each period. It is much more difficult if the enterprise produces a wide variety of products. In this case, the calculation of the volume of sales is used products in conditionally natural terms.
Calculation in conditionally natural terms is used for generalization different types produced products. For example, a bottling plant may produce mineral water, lemonade, iced tea, and each type of drink - in plastic and tin cans, different volumes, etc. Then a certain conditional indicator is introduced, for example, a 0.5 liter bottle of water. All other drinks are measured in terms of this standard bottle.
Volume of sales products can also be calculated in value (or monetary) terms. Products sold in value terms is the total volume products, shipped to customers and paid in full.
After calculating the volume of sales products it is necessary to compare it with planned indicators, as well as with the volume of production products. This analysis will allow you to competently plan the need for resources and production rates products and predict future sales rates.
Sources:
- natural sales volume
In a computer science course, visual, textual, graphical and other types of information are presented in binary code. This is “machine language” - a sequence of zeros and ones. Information volume allows you to compare the amount of binary information included in different media. As an example, you can consider how the volumes of text and graphics are calculated.
Instructions
To calculate the information volume of the text from which , determine the initial data. You should know the number of pages in the book, the average number of lines of text on each page, and the number of whitespace characters in each line of text. Let the book contain 150 pages, 40 lines per page, 60 characters per line.
Find the number of characters in the book: multiply the data from the first step. 150 pages * 40 lines * 60 characters = 360 thousand characters in the book.
To find the information volume of a graphic, also determine the initial data. Let a 10x10 cm image be obtained using a scanner. You need to know the resolution of the device - for example, 600 dpi - and depth. The last one, also for example, you can take 32 bits.
Calculate the total number of points that make up the image. 2360 * 2360 = 5569600 pieces.
Calculate the information volume of the resulting graphic file. To do this, multiply the color depth by the result of the eighth step. 32 bits * 5569600 pieces = 178227200 bits.
Gross output is the cost of the overall result of the enterprise’s production activities for a certain period of time. Gross output differs from marketable output by the amount of change in work in progress balances at the beginning and end of the planning period.
Changes in work in progress balances are taken into account only at enterprises with a long (at least two months) production cycle and at enterprises where work in progress is large in volume and can change sharply over time. In mechanical engineering, changes in the remains of tools and devices are also taken into account.
Gross output (GP) is calculated using the factory method in two ways.
Firstly, how is the difference between gross and intra-factory turnover:
VP = V O -V N,
where В о – gross turnover; Vn – intra-factory turnover.
Gross turnover – this is the cost of the entire volume of products produced over a certain period by all workshops of the enterprise, regardless of whether these products were used within the enterprise for further processing or were sold externally.
Intra-factory turnover – This is the cost of products produced by some and consumed by other workshops during the same period of time.
Secondly, gross output is determined) as the sum of marketable output (TP) and the difference in the balances of work in progress (tools, fixtures) at the beginning and end of the planning period:
VP = TP + (N n - N k),
where N n and N k is the value of work in progress balances at the beginning and end of a given period.
Unfinished production – unfinished products: blanks, parts, semi-finished products located at workplaces, control, transportation, in workshop storerooms in the form of stocks, as well as products not accepted by the quality control department and not delivered to the warehouse of finished products.
Work in progress is accounted for at cost. To convert work in progress balances into wholesale prices, two methods are used: I) according to the degree of readiness of work in progress based on the ratio of the labor intensity of work already completed and the labor intensity of the finished product; 2) according to coefficients characterizing the ratio of the cost of finished products in wholesale prices and the actual cost of the same products.
The expected balances of work in progress at the beginning of the planning year in the shops are determined from reporting data based on inventory.
At the end of the planning year, the standard for the balance of work in progress (N k) is calculated using the formula
N k = N day ´ C ´ T c ´ K r ,
Where N day – daily production output in physical terms;
T c – duration of the production cycle, days;
C – production cost, rub.;
Кг – readiness factor of work in progress.
The readiness ratio of work in progress is determined according to the methodology outlined above - by labor intensity or cost.
Gross output is calculated in current comparable prices, i.e. enterprise prices that are unchanged on a certain date. Using this indicator, the dynamics of total production volume, the dynamics of capital productivity and other indicators of production efficiency are determined.
Products sold characterizes the cost of the volume of products supplied to the market in a given period and subject to payment by consumers.
Cost of products sold is defined as the cost of finished products and semi-finished products intended for delivery and payable in the planning period own production and works of an industrial nature intended for external sales (including major “repairs of its equipment and vehicles, carried out by industrial production personnel), as well as the cost of selling products and performing work for its capital construction and other non-industrial enterprises on the balance sheet of the enterprise .
Cash receipts associated with the disposal of fixed assets, tangible current and intangible assets, the sale value of foreign currency assets, securities are not included in the proceeds from the sale of products, but are considered as income or losses and are taken into account when determining the total (balance sheet) profit.
The volume of products sold is calculated based on current prices without value added tax, excise taxes, trade and sales discounts (for exported products - without export tariffs). Products sold for industrial works and services, semi-finished products of own production are determined on the basis of factory contract prices and tariffs.
The volume of products sold (RP) according to the plan is determined by the formula
RP = O n + TP – O k,
where TP is the volume of marketable products according to the plan;
O N and O K – balances of unsold products at the beginning and end of the planning period.
The balance of unsold products at the beginning of the year includes:
Finished products in the warehouse, including shipped goods, the documents for which have not been transferred to the bank;
Shipped goods for which payment is not due;
Shipped goods not paid for on time by the buyer;
Goods are in safe custody of the buyer.
At the end of the year, the balance of unsold products is taken into account only for finished products in the warehouse and shipped goods for which payment has not yet arrived.
All components of sold products are calculated in selling prices: balances at the beginning of the year - in current prices of the period preceding the planned one; marketable products and balances of unsold products at the end of the period - in prices of the planned year.
In accounting it is highlighted products shipped and delivered locally by the customer and products sold, in this case, the moment of implementation is considered to be receipt Money to the supplier's bank account. An enterprise can choose one of the accounting policy options: determine profit either by the difference between the cost and the cost of shipped products (i.e., until the customer actually pays for them), or only after the customer pays for physically shipped products. The company does not have the right to change its accounting policy during the year.
Based on the volume of products sold, its total cost and profit from sales are calculated.
A number of enterprises plan and evaluate activities based on net production, which is determined by subtracting material costs and the amount of depreciation of fixed assets from marketable products, which in market conditions corresponds to the concept of “gross income.”
Hello! In this article we will talk about sales volume analysis.
Today you will learn:
- Why analyze sales volume;
- How to conduct sales analysis;
- How to manage sales volume;
- What documents should be generated as a result.
Sales volume analysis tasks
Control – an integral part of the management process. Control is carried out by comparing two indicators: planned And actual. Actual indicators are obtained by studying the current performance indicators of the enterprise, for example, one of the most important indicators - sales volume.
Implementation assessment allows you to identify the main market trends affecting the activities of the enterprise, assess the prospects of each product in the product portfolio, measure changes in sales volumes and determine the reasons for changes in this indicator.
In addition, based on the information obtained in the process of sales analysis, sales policies are developed and adjusted, decisions are made regarding product promotion, and prices are set.
Thus, the objectives of sales volume research are:
- Assessment of the current activities of the enterprise, as well as the activities of individual divisions;
- Obtaining information to make strategic and tactical decisions management decisions in the field of product, sales policy and marketing communications;
- Consumer segmentation;
- Definition of strengths and weaknesses organizations;
- Identification of threats and opportunities in the enterprise’s external environment;
- Definition promising directions activities of the enterprise;
- Management of the organization's product portfolio;
- Sales volume management.
To summarize, it can be noted that estimating the quantity of goods sold is, first of all, necessary in order to detect a weak point in your organization and take corrective actions to improve the efficiency of the organization as a whole.
Methods for analyzing company sales volume
I would like to consider ways to analyze sales for each of the tasks.
ABC analysis
ABC study– a tool that allows you to evaluate the contribution of each product unit of the product portfolio to the total profit.
- The purpose of ABC analysis is to obtain information about the sales volumes of each product for further decision-making in the field of the company's product policy.
- ABC method should only be used by companies that have more than one product item in their product range.
- As indicators for evaluation The sales volume of each individual product for a certain period is used.
The basis of the ABC method is Pareto's law, which states: “20% of goods bring 80% of the profit.” Thus, by identifying this 20%, we can control 80% cash flow organizations.
ABC analysis is carried out in 4 steps:
- Write down all the products in your range along with the sales volume of each of them for a certain period. For ABC analysis, fairly long periods of time can be taken.
- Rank products in descending order of sales volume. By the way, it is best to carry out ABC analysis in Excel. In Excel, select the “Data” tab in the menu, and then “Sorting”. In response, the program itself will arrange your products in descending order of their sales volumes.
- Determine the share of sales of each product in total sales. The formula for this step in Excel will be as follows: =C2/SUM($C$2:$C$6). As a result, you will get column D in our table.
| IN | WITH | D | E | |
| 1 | Name | Sales volume, thousand rubles | Sales share,% |
Share of cumulative sales, % |
| Strawberry | 10 000 | 40 | ||
| Peach | 8 000 | 32 | 72 | |
| 4 | Pineapple | 5 000 | 20 | |
| Bilberry | 1 500 | 6 | 98 | |
| 6 | Apricot | 500 | 2 |
- Calculate the shares of each product in the product portfolio as a cumulative total. That is, we sum up the share of sales of each subsequent product with the previous one. In Excel, this can be done using the following operation: =D3+E2. As a result, you will get column E in our table.
We complete the work by distributing goods into groups:
- Group A– the best-selling products, they account for from 0 to 80% of sales volume on an accrual basis;
- Group B– products with good sales volume, they account for from 81% to 95% of sales volume on an accrual basis;
- Group C– products with low sales are often unprofitable: over 96%.
Thus, in our example, strawberry and peach flavors have the highest sales. Their production volumes can be increased, and work should also be done to improve the quality of the product.
Pineapple flavor is also in good demand, but this product requires investment in promotion and distribution to increase sales and get this product into category A.
Blueberry and apricot yogurt have very low sales volume compared to other products. It is necessary to make a decision about the feasibility of producing and selling these goods.
Analysis of sales dynamics
Having solved the strategic problem regarding the allocation of marketing funds for each product unit of the product portfolio, you need to think about tactical measures to increase the efficiency of the company. An analysis of the dynamics of sales volume serves this purpose. It allows you to identify the main trends in the development of your enterprise.
Held economic analysis dynamics of sales volumes by comparing the indicator for the current period with the indicator for the previous one.
There are two types of assessment of sales dynamics: general And structural .
The overall sales dynamics are calculated using the formula:
Sales volume for the reporting period/total sales volume for the previous period.
If the indicator is more than 1, then the sales dynamics are positive, if less, then it is negative. This indicator serves to determine the development trends of your organization and identify market seasonality.
The structural indicator is also calculated, but for each product, seller or store separately. This allows you to evaluate the contribution of each unit to the overall result, as well as find the “weaknesses” of the enterprise. Typically, a structural analysis is carried out after a general analysis in order to find the reason for the decline in the company's overall sales results.
Determining the minimum acceptable sales volume
You are about to launch a new product on the market and are already preparing a sales plan, but the question arises: how to determine the required level of sales.
To determine the minimum sales volume, there is such a tool as the break-even point.
Break even – the intersection of direct total costs with direct sales volume in price equivalent. It shows the sales volume that is necessary to cover the full costs of production and sale of goods. That is, it reflects the break-even sales volume.
If sales volumes are below the break-even point, your sales will not pay off. The sales plan should indicate a figure above the break-even point in order to cover costs and reach a profit. The break-even point is the basis of sales planning.
The break-even point should be calculated for each product. It is best to take the time period for calculation from 1 to 3 months, which will allow you to take corrective actions in a timely manner in case of deviations in indicators.
Factor analysis of sales volume
Once you have identified a deviation between actual performance and desired performance, you need to determine the parameters that caused this deviation. For these purposes, factor analysis of sales volume is carried out. It is implemented by comparing actual indicators with planned ones.
The relationship between the reasons affecting sales volumes is determined by the following formula:
∆Np = ∆Nt+ (∆Nnp gp – ∆Nkp gp), Where:
- ∆Np – the difference between the actual and planned sales volume;
- ∆Nт – difference between output in the actual and previous periods;
- Nnp gp and ∆Nkp gp – the balance in the warehouse at the beginning and end of the period, respectively.
Let's look at the factor method with an example. We sell strawberry yogurt. Sales data is presented in the table.
| Base period | Current period | Influence of factors on sales volume | |
| Balances at the beginning of the period | 60 | 70 | 10 |
| Product production volume | 2 720 | 2 900 | 180 |
| Balances at the end of the period | 65 | 60 | -5 |
| Sales | 2 715 | 2 915 | 200 |
The influence of factors on sales volume is calculated by subtracting the base period indicator from the current period indicator.
Thus, in the current month two hundred more units of products were sold than in the base month. The factors that influenced the change and the degree of their influence are indicated in the table.
We can also determine the effect of price on product sales volume; for this we use the formula:
Change in sales volume = (Current price – Target price (or price for the previous period))*Current sales.
The resulting value corresponds to the change in sales volume under the influence of price.
In conclusion, I would like to note that in order to ensure the continuity of the organization’s activities and timely identification of deviations, it is necessary to regularly conduct sales research using each of the described methods.
In addition to the current month, the forecasted sales volume can be taken as the current month. The forecast can be compiled using subjective methods (expert assessments, employee surveys, etc.) and objective methods (based on historical data, mathematical).
Objective estimates are considered more accurate, so we will focus on them, or more precisely on a method based on forecasting based on historical data.
Volume forecasting using this method is carried out in three steps:
- Collection of data on demand, sales;
- Assessment of parameters that may affect demand (we take into account both internal and external reasons);
- Making a forecast.
Stages of sales volume analysis
Typically, sales valuation is carried out in four stages.
Step 1. It is necessary to determine the structure of production and sales of the company and evaluate the dynamics of the indicator.
In this case, it is best to estimate the sales volume both for each product (ABC analysis) and for each distribution channel (seller).
After this, you must identify trends and rates of development of the enterprise. You must also make a conclusion about the effectiveness of each distribution channel (each seller) and the profitability of the product units produced.
Step 2. Assessing the uniformity of sales.
The formula for calculating it is as follows:
kV = (√ ∑(x1 - xsr)2/ n)/xsr, Where:
- x1 - share of sales for the first period in relation to the final indicator;
- xsr - average quantity sold in%;
- n is the number of time periods analyzed.
The higher the coefficient of variation, the more pronounced the unevenness of sales.
Step 3. Identify the reasons that influenced the change in sales volume.
To do this, let us turn to the method of factor analysis.
We must determine the minimum volume of products that we need to sell to cover total costs companies. Accordingly, we turn to the method of calculating the break-even point.
Step 4. Calculation of profitability of sales.
Profitability- an indicator reflecting the amount of profit you will receive for each ruble of income.
The number of products sold does not indicate the amount of profit you will receive in the end. You can sell a lot of goods, but at the same time work at a loss.
Profitability allows you to evaluate the effectiveness of your sales.
Profitability is calculated using the following formula:
Profitability = Net profit/Sales volume.
For example, we sold 100 packages at a price of 10 rubles per package and received 100 rubles in profit. Our profitability was 0.1. This means that 10% of product sales in monetary terms is your profit.
It is necessary to calculate profitability not only for the reporting period, but also over time.
Example. Last month we sold 90 packages at a price of 12 rubles per package and received 95 rubles in profit. Our profitability was 0.08. That is, thanks to a decrease in prices and an increase in sales volume, profitability in the current month increased by two percent.
Monitoring the implementation of the sales volume plan
Sales control is another task of analyzing product sales.
It involves checking:
- The feasibility of allocating resources and tasks;
- The reality of planned indicators in current conditions;
- Compliance of planned indicators with current ones;
- The feasibility of decisions taken to neutralize negative factors.
Based on these data, one of the following decisions is made:
- Take corrective measures to eliminate deviations;
- Change standard (planned) indicators;
- Don't change anything.
Example. We serve yogurt in two branded stores: one in the center of Moscow, the other in the Moscow region. This month we sent two boxes to a Moscow store, and one to a store near Moscow (we planned to sell this volume in a month). By the middle of the month, one and a half boxes remained in the Moscow store, and the entire volume of products had been sold in the Moscow region store. As a result, it was decided to deliver another box to each store.
We carry out control. Firstly, the planned indicators were not achieved in any of the stores. This means that they do not comply with these conditions (the problem may be either internal or external environment organization). Secondly, decision It is not practical to supply a box of yogurt to a Moscow store. Corrective action must be taken.
How to prepare sales volume analysis in the form of documents
As a result of studying the volume of sales, you should have generated the following documents:
- A report containing an illustration and description of the main conclusions about the work done. May be provided in the form of graphs, tables or text;
- “Register of Problems and Opportunities” - a document that describes the main threats and opportunities of the company;
- “Register of recommendations” - consists of ways to eliminate existing threats by using available opportunities;
- Customer rating (for companies working with corporate clients) indicating the volume and cost of purchase.
Product production plan in physical terms contains indicators of production of a certain range of products, assortment and quality of products in physical units.
Product production plan in value terms contains the following indicators: volume of commodity, gross and sold products.
Gross output (GP) characterizes the total volume of industrial production, regardless of the degree of product readiness. Calculated in comparable (constant) prices. Serves to determine the growth rate of production volume, labor productivity indicators, capital productivity, etc.
– the cost of all finished products produced;
– semi-finished products sold externally (both from our own raw materials and from raw materials and materials of customers);
– the cost of industrial work performed on orders from outside;
– the cost of increase (loss) of work in progress balances.
VP = TP + (Nk – Nn) + (Ik – In), thousand rubles . (2.1)
where TP is the volume of commercial products, thousand rubles; Нн, Нк – value of work in progress at the beginning and end of the period, respectively, thousand rubles . ; In, Ik – cost special tool, semi-finished products, accessories self-made at the beginning and end of the period, respectively, thousand rubles.
The gross output of an enterprise can be calculated using the factory method, as the difference between gross turnover (GT) and intra-factory turnover (IFT).
Gross turnoverenterprises ( IN) is defined as the sum of the cost of gross output produced by all workshops of a given enterprise, regardless of whether these products will be used within the enterprise or sold externally.
VO = VPts1 + VPts2 + … + VPts i, thousand rub. (2.2)
Thus, gross turnover is greater than gross output, since it includes a repeated count - intra-factory turnover, i.e. the cost of products from individual workshops intended for subsequent processing within a given enterprise.
Commercial products (TP)– this is the cost of finished products obtained as a result of production activities, completed work intended for sale externally (to consumers), and services provided.
The volume of marketable products is determined by the formula:
TP = Tg + Tk + Tv + F + R + U, thousand rubles, (2.3)
where Tg - cost of finished products (services, works) intended for external sales, thousand rubles . ; Tk- cost of finished products for the needs of capital construction and non-industrial economy of your enterprise, thousand rubles . ; TV- cost of semi-finished products of its production and products of auxiliary and subsidiary farms intended for external sales, thousand rubles . ; F- cost of fixed assets of own production, thousand rubles .; R- cost of industrial work, thousand rubles; U- cost of services provided by third parties, thousand rubles.
The volume of marketable products is calculated at current prices.
In the chemical and food industries, due to the short duration of the production cycle, the change in work in progress balances is insignificant or equal to zero, so often VP = TP.
Volume of products sold (RP)is determined on the basis of the indicator of marketable products in current prices and changes in the balances of unsold products at the beginning and end of the planning period.
The volume of products sold is one of the main indicators by which the results of the production and economic activities of an enterprise are assessed.
The volume of products sold is determined by the following formula:
RP = TP + (He – Ok), thousand rubles, (2.4)
Where is He, Ok - cost of balances of unsold products at the beginning and end of the period, respectively, thousand rubles .
Sold products also include the balances of products shipped but not paid for, for which the payment deadline has not yet arrived or which will be in the custody of consumers.
Clean products (Emergency) characterizes the value newly created at the enterprise. It does not include the enterprise's costs for the purchase of raw materials, materials, fuel, and energy.
PE = VP – MH, thousand rubles, (2.5)
where MZ - amount of material costs included in the cost of production, thousand rubles.
Example:
Determine the volume of gross, marketable and sold products using the following data: the cost of finished products for external sales – 59.5 thousand rubles; cost of external services provided – 10.5 thousand rubles; cost of work in progress: at the beginning of the year 15.9 thousand rubles, at the end of the year - 4.4 thousand rubles; cost (remains) of finished products in the warehouse: at the beginning of the year - 13.0 thousand rubles, at the end of the year - 20.7 thousand rubles.
Solution:
1) determine the volume of commercial products:
TP = 59.5 + 10.5 = 70 thousand rubles . ;
2) determine the volume of gross output:
VP = 70 + (4.4 – 15.9) = 58.5 thousand rubles;
3) determine the volume of products sold:
RP = 70 + (13 – 20.7) = 62.3 thousand rubles.
2.1. Determine the volume of gross, marketable and sold products based on the following initial data: products produced for sale in the amount of 50 thousand rubles, services provided externally in the amount of 1.5 thousand rubles, semi-finished products produced for sale externally in the amount of 0.9 thousand rubles, produced semi-finished products for own needs in the amount of 20.2 thousand rubles, the balance of tools of own production for own needs amounted to: at the beginning of the year - 3.4 thousand rubles, at the end of the year - 4.8 thousand. rub.
2.2. Determine the size of marketable, gross and sold products using the following data. In the planning period, the enterprise will produce products A in the amount of 500 units, products B - 800 units. The price of product A is 2.5 thousand rubles, the price of product B is 3.2 thousand rubles. The cost of non-industrial services provided to third parties is 50 thousand rubles. The balance of work in progress at the beginning of the year was 65 thousand rubles, at the end of the year – 45 thousand rubles. The balance of finished products in warehouses at the beginning of the period is 75 thousand rubles, at the end of the period – 125 thousand rubles.
2.3. Determine the size of marketable, gross and sold products using the following data. In the planning period, the enterprise will produce products A in the amount of 200 units, products B - 300 units. The price of product A is 1900 rubles, the price of product B is 2680 rubles. The cost of non-industrial services provided to third parties is 37,500 rubles. The balance of work in progress at the beginning of the year is 75,000 rubles, at the end of the year – 53,000 rubles. Along with the main products, containers were produced in the amount of 12,000 rubles, including for external distribution in the amount of 8,000 rubles.
2.4. The enterprise produced products worth 325.6 thousand rubles, carried out industrial work worth 41.15 thousand rubles, produced semi-finished products worth 23.7 thousand rubles, including 80% for its own production. The amount of work in progress increased by 5 thousand rubles. All manufactured products have been sold. Material costs account for 40% of the cost of marketable products. Determine the size of commodity, gross, sold and net products.
2.5. Determine the volume of gross, marketable and sold products using the following initial data (table).
Indicators | Amount, thousand rubles |
Products released for external sales | |
Other products for external sales | |
Cost of outsourced work | |
Cost of semi-finished products for external sales | |
Cost of PF of own production | |
Cost of customer materials received for industrial processing | |
Cost of semi-finished products of own production, special tools for own needs - for the beginning of the year – at the end of the year | |
Cost of work in progress - for the beginning of the year – at the end of the year | |
Remains of finished products in warehouses - for the beginning of the year – at the end of the year |
2.6. The enterprise, on the basis of concluded contracts for the supply of products, based on the available production capacity, plans the following volume of production of marketable products: ammophos- 600 thousand tons per year, double superphosphate - 160 thousand tons per year, sulfuric acid - 20 thousand tons per year, extraction phosphoric acid– 10 thousand tons per year. The balance of finished products at the beginning of the year was 15 million rubles, at the end of the year – 5 million rubles. The steam power shop must supply 3000 Gcal of heat energy to the shops of its enterprise and 2500 Gcal to the outside. RMC plans the volume of repair work for its enterprise in the amount of 30 million rubles.
Consumption coefficients for raw materials and materials: sulfuric acid - 2.48 tons per ton of phosphoric acid; extraction phosphoric acid- 1.02 tons per ton of double superphosphate and 0.503 tons per ton of ammophos. Planned prices for products are determined in the following amounts: ammophos - 14,000 rubles/t; double superphosphate – 11,500 rub./t; sulfuric acid – 4600 rub./t; phosphoric acid – 15,000 rub./t.; heat energy – 200 rub./Gcal. Determine intra-plant turnover, gross turnover, and calculate the production program of the enterprise.
2.2. Enterprise production capacity planning
Production capacity of the enterprise - this is the maximum possible output of products (performance of work, provision of services), with full use of production equipment and production space, the use of advanced technologies, effective organization labor and production, provision High Quality products.
Production capacity is the limit to the growth of production volume, therefore it is used for the feasibility study of the production plan for products (works, services).
It is determined by the leading workshops, departments, equipment of the main production of the enterprise, in which the main technological processes and operations.
For continuous production:
Mnepr = n·At ·Tef, units/year (2.6)
For periodic production:
Units /year, (2.7)
Where n– number of similar equipment; At one o'clock - hourly productivity (certificate, planned), units/h; Tef–effective operating time of equipment, h; Tc – duration of the production cycle, h; 1 – coefficient of content of the main substance in the raw material; TO 2 – coefficient of output of finished products from raw materials.
When determining the effective operating time of equipment, the type of production should be taken into account.
For continuous production, the annual effective time fund is determined as follows:
Tnepr ef = Tk – Tppr – Tto, h, (2.8)
where Tk is the calendar time fund, h; Tppr – equipment downtime according to the scheduled periodic repair schedule, h; Tto – time of technological shutdowns of equipment, hours.
For periodic production, Teff is equal to the difference between the operating time and equipment downtime during major repairs, which is carried out on weekdays, determined by the formula:
Font-size:14.0pt;line-height:150%">where TV, Tpr– weekends and holidays, h;tcm
– duration of the work shift, h; Tsp– pre-weekend and pre-holiday days, h;
tjoint venture -
duration of the shift on pre-holiday and pre-weekend days, hours;
WITH– number of work shifts per day; Tkr – equipment downtime for major repairs, h.
The following types of production capacity are distinguished.
Input/output PM is the capacity at the beginning/end of the corresponding planning period. The latter is calculated as the algebraic sum of the input power, the new power introduced during a given period of time and the retired power during the same period of time.
Average annual production capacity - this is the capacity that an enterprise has on average per year, taking into account the commissioning and disposal of capacities. It is the basis for developing a production program and is determined by the formula:
(2.10)
Where Mvx – input power (i.e. power at the beginning of the plan year);
Mvv– newly introduced capacity in the planned year; Mvyb– retired capacity during the plan year;m 1
–
number full months use of production capacity until the end of the year;m 2
–
the number of full months until the end of the plan year after the disposal of capacity.
To determine the reserves for the use of production capacity at the enterprise, it is used capacity utilization factor. It is determined by the ratio of the volume of production according to plan or actual to the average annual production capacity.
, (2.11)
where VPplan is the planned volume of production, thousand rubles;
MSg – average annual production capacity of the enterprise, thousand rubles.
If VPplan ≤ Msr, then manufacturing program The enterprise is provided with production capacity for the planned year.
Example:
In the workshop for the production of fuel gas from semi-coke it is installed
36 gas generators. Production is continuous. The productivity of one gas generator (planned) is 2t/h. The planned output of fuel gas from a ton of semi-coke is 300 m3. Downtime of 1 unit according to the PPR schedule: in current repairs 24 hours, in major repairs - 360 hours. The duration of the overhaul run between two current repairs is 720 hours, between two major repairs 8640 hours. The plan provides for the operation of all
36 gas generators. According to reporting data, in the past year it worked
32 devices, the actual productivity was 1.9 t/h of semi-coke, the actual downtime for repairs of 1 device was 19 days, major renovation was not produced. Calculate the production capacity of the workshop in terms of fuel gas and analyze its use if the fuel gas output was 295 m3/t of semi-coke.
Solution:
1) We determine the effective operating time of the equipment:
h;
2) We determine the planned production capacity of the workshop:
Mplan= 36·2·8112·300 = 175219 thousand m3;
3) We determine the actual output of the workshop:
VP = 32·1.9·(8760 – 19·24)·295 = 5 thousand m3;
4) we determine the production capacity utilization factor:
Problems to solve independently
2.7. Determine the planned production capacity of the workshop and the level of its use. The workshop has 40 machines, annual production output is 115.5 thousand items, operating mode is two shifts, shift duration is 8 hours, the number of working days per year is 258, regulated equipment downtime is 4% of the operating time fund, standard processing time one product – 1.2 hours.
2.8. There are three groups of machines in the plant workshop: grinding- 5 units, planing- 11 units, revolver- 12 units Time standard for processing a unit of product in each group of machines, respectively: 0.5 hours; 1.1 h; 1.5 hours
Determine the planned production capacity of the workshop,if it is known that the operating mode is two-shift, the duration of the shift- 8 hours; regulated equipment downtime is 7% of the operating time fund, the number of working days per year- 255.
2.9. Determine the planned production capacity and the actual volume of production. The number of similar machines in the workshop is 30, the standard time for processing a unit of product is 0.6 hours, the operating mode is two-shift, the duration of the shift is 8 hours, regulated equipment downtime is 3% of the operating time fund, the production capacity utilization factor is 0.82 , the number of working days in a year is 255.
2.10. The factory operates in 2 shifts, the number of machines at the beginning of the year is 500. From April 1, it is planned to liquidate 60 machines, and on July 1, put into operation 50 machines. The number of working days per year is 260, the planned percentage of downtime for machine repairs is 5%, the productivity of one machine is 4 m per hour, the production plan is 7500 thousand m. Calculate the production capacity of the factory in the planned period and its utilization rate.
2.11.
There are 50 machines in the workshop. Annual production output –
102,700 products, operating mode - two shifts, shift duration - 8 hours. Number of working days per year - 256, regulated equipment downtime - 7% of the operating time fund, standard time for processing one product - 3.2 hours. In November it is planned to install additional
8 machines, in May - to decommission 15 machines. 1. Determine the production capacity of the workshop. 2. Calculate the output and average annual production capacity of the workshop.
The result of any activity manufacturing enterprise are finished goods intended for sale to the final consumer. The totality of goods sold by a manufacturer is called “sold products.” This concept implies the number of not only manufactured, but also sold goods. The result of sales is the proceeds from sales received to the company’s bank account.
Types of products
The production of the final product goes through several stages - from the stage of processing raw materials to storing the final product. Conventionally, the production process is divided into three stages, through which an assortment unit must go through before becoming finished product.
- includes the initial stages of manufacturing the final product, starting from the purchase of raw materials and the ordering stage of semi-finished products (semi-finished product).
- Semi-finished products are products for which the technological production cycle is currently not completed. Further processing will be carried out in-house or outsourced to third party suppliers. Sometimes semi-finished products may be sold to the end consumer - in this case, the buyer should be aware of the shortcomings of such a product.
- Finished products are an assortment of products that have gone through all stages of the production cycle. The products received must comply technical specifications and current state standards, must be accepted by the quality control department and intended for sale to the final consumer.
Finished and sold products: similarities and differences
The company's products sold consist of the finished product range that was shipped to the buyer and for which money has already been received. The similarity between these two types is that all operations are carried out with products that have passed full cycle technological processing. The difference is that sold products are goods for which money has already been received, and finished products are those that were sold during the reporting period along with the balances in the warehouse that are still waiting for their buyer. If it is not sold, then the costs of its production will become costs for the enterprise as a whole.
Formula for calculating products sold
The volume of products sold is calculated using a formula that takes into account warehouses. This value should be tied to a specific time interval. The calculation formula is as follows:
RealPr = He + ProductPr - Ok,
where He, Ok - the remains of unsold products stored in warehouses at the beginning and end of the time interval.
Formation of the price of sold products
The selling price of finished products must correspond to the following parameters:
- competitiveness;
- profitability;
- attractiveness for buyers.
These three factors underlie sales effectiveness. Let's look at each indicator in more detail.
Competitiveness
The cost of production of each product unit must lie within the price range provided by the main competitors. To do this, marketers determine a price positioning strategy in which the company's products fit into the realities of the market. To do this, they monitor competitors’ prices and form a retail price range within which the final price of the products sold should fit.
IMPORTANT! Price positioning depends on many individual factors: reputation trademark, buyer activity, intensity of promotion of competitive products.
Profitability
The cost parameter can be determined in two ways: by calculating the total cost of production costs for one unit of goods, or by finding the final quotient of dividing the company’s total costs for producing a certain amount of products, which affect its volume and cost. When determining the final price, the products sold take into account two factors:
- cost of production of a unit of goods or a standard batch;
- which the enterprise bears in order to sell its products.
Cost calculation method
Manufacturing enterprises often cannot determine the cost per unit of finished products, but operate with statistics on a larger scale. The administration of the company knows how much money was spent on the production of batches of goods and how many units of finished products are in one such batch.
Using a similar method, you can calculate the cost of goods in a warehouse. To the amount of purchasing a product from the manufacturer, you should add the total costs of the enterprise for storing, accounting for the product and delivering it to the end consumer (or to the retail network). Calculating profitability gives a minimum price below which the cost of a product cannot be lowered - its production will become unprofitable (unprofitable).
Attractiveness for buyers
The third stage is to assess the attractiveness of the product from the point of view of buyers. To do this, various surveys are conducted to assess the willingness of buyers to pay a certain price for a product.
Important! Each buyer expresses his subjective opinion, taking into account the characteristics of the product, but in general such surveys provide an objective assessment of buyer expectations.
Sold products are the response of each buyer to the choice of a product, brand or manufacturer.
Range of possibilities
As you can see, the price of products sold must lie within the narrow range of possibilities that profitability, competitors and buyers provide it with. Without observing this principle, it is impossible to predict sales growth and increase the rate of production of finished products - it is quite possible that due to unattractiveness or high cost finished goods They will gather dust in a warehouse, and then be disposed of or sold for next to nothing.
Results
For any manufacturing enterprise, sold products are a factor that directly shapes the profitability of a business entity. Without a developed sales structure, the production process quickly stops and the company becomes insolvent. If there is no government support, the company goes bankrupt, people lose their jobs, and the owners of the company face the sad fate of bankruptcy.
To avoid a sad scenario, you should thoroughly study the market opportunities and take into account the prospects of the product being produced. Even an expensive product can find its buyer if it is desired by the majority of buyers.
