How to calculate the volume of products sold? Definition and formula for calculating the volume of sales - an assessment of the effectiveness of the company.
Instruction
Sold products are products shipped by the company from its territory and paid for by the buyer. Its volume is calculated in physical or monetary terms.
All the necessary information for analysis is taken from standard financial statements: “Profit and Loss Statement” (form No. 2), “Movement of annual products, their shipment and sale” (statement No. 16), data accounting reflected in 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»).
The volume of sold 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.
The volume of sold products in monetary terms (or value) is determined by the selling price of the goods, including value added tax. The units of measurement here are rubles (dollars, euros, etc.). Simply put, sold products in monetary terms are enterprises received for the goods shipped to him.
Also, the volume of sales products can be determined on the basis of the commodity products. To the commodity products refers to fully finished products that have already been transferred to the buyer or are in stock. In this case, the amount of sold 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, the payment for which was received on the company's settlement account (or at the cash desk). Therefore, the calculation does not include products transferred to the buyer, but not yet paid.
Sources:
- sales volume
Determining the volume of produced or sold products- 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.
Instruction
Most often under the expression "volume products» volume of 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 price per unit. 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 separately the volume of each batch and add up the results.
Quite often there is a need for volume products in the so-called Comparable prices are prices for either a specific year or for a specific date. They can be clearly known and fixed, or the corresponding coefficients can be found, for example, through the level . If you need to find the volume products in comparable prices, you should multiply the amount produced products to the prices of a certain year, or adjust the volume products in current prices to the required .
There are also common situations when you need to find the volume products implemented within a certain, for example, quarter, six months or year. In this case, as a rule, the remains are known products at the beginning and end of the 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 available balances products at the beginning of the year and subtract the remainder products in stock 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 the enterprise / organization in kind and in monetary terms.
You will need
- - financial statements.
Instruction
Calculate the monetary expression of the two sums − finished products at the beginning of the reporting period and at the end of it. To carry out this operation, borrow indicators from the accounting statistical reporting, which is compiled by an organization or enterprise for the statistics committee of the region where it is.
Find the volume of finished products in natural. Such a calculation process is easy to standardize. To do this, add up such quantities as the finished product released, the number of its outgoing balances, the number of finished products sold and the number of finished product balances at the beginning of the reporting period.
Since the above calculation is relative, in order to obtain a more accurate and correct value, add to the proceeds from the sale of manufactured products the difference calculated above between 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 marketing through the existing distribution network, as well as the literacy of expanding this network, depends on the correct calculation of the volume of finished products in monetary terms.
The dynamics of changes in the volume of production is tracked according to the graph of growth / decline in the revenue of an enterprise or organization in 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 more significant period.
Sources:
- Analysis of the volume of production and sales of products
- determine the volume of production
The volume of sold 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. The analysis of this indicator allows assessing the degree of implementation of the plan, the dynamics of growth in sales (sales) and identifying weaknesses and reserves in time to increase output and sales products.
You will need
- Accounting statements of the enterprise
Instruction
The volume of sold products calculated in natural or cost (monetary) terms. All the necessary information for analysis can be taken from the accounting or statistical reporting of the enterprise.
Realized products in physical terms - this is how many pieces of parts the workshop smelted, how many meters of curtains were sewn by the garment factory, or how many square meters built housing. The main difficulty in calculating the volume of sold products in physical terms, it consists in a heterogeneous assortment.
Indeed, if a factory produces only one type products, calculation of the volume of sold products is reduced to counting 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 sold products in conditionally natural terms.
Calculation in conditionally natural terms is used to generalize 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 bottle of water with a volume of 0.5 liters. All other drinks are measured in terms of this conventional bottle.
The volume of sold products can also be calculated in value (or monetary) terms. Sales in value terms is the total volume products shipped to buyers and paid in full.
After calculating the volume of sold 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 correctly plan the need for resources and the pace of production products and predict further sales rates.
Sources:
- natural sales volume
In the informatics course, visual, textual, graphical and other types of information are presented in binary code. This is "machine language" - a sequence of zeros and ones. The information volume allows you to compare the amount of binary information that is part of different media. For example, consider how the volumes of text and graphics are calculated.
Instruction
To calculate the information volume of the text from which , determine the initial data. You need to know the number of pages in the book, the average number of lines of text on each page, and the number of characters with spaces 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 define the initial data. Let the image 10x10 cm is received by means of the scanner. You need to know the resolution of the device - for example, 600 dpi - and the depth. Last, also for example, you can take 32 bits.
Calculate the total number of dots that make up the image. 2360 * 2360 = 5569600 pieces.
Calculate the information volume of the received 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 value of the total result of the production activity of the enterprise for a certain period of time. Gross output differs from marketable output by the amount of change in the balance of work in progress at the beginning and end of the planning period.
The change in work in progress balances is 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 dramatically over time. In mechanical engineering, changes in the remains of tools and fixtures are also taken into account.
Gross output (GDP) is calculated using the factory method in two ways.
First, as the difference between gross and intra-factory turnover:
VP \u003d B O -B N,
where B o - gross turnover; In n - intra-factory turnover.
Gross turnover – this is the value of the total volume of products produced for a certain period by all the shops of the enterprise, regardless of whether this product was used within the enterprise for further processing or was sold to the outside.
Internal turnover – This is the value of products produced by some and consumed by other shops during the same period of time.
Secondly, gross output is defined) as the sum of marketable output (TP) and the difference between the balances of work in progress (tools, fixtures) at the beginning and end of the planning period:
VP \u003d TP + (N n - N to),
where H n and H k - the value of the balance of work in progress at the beginning and end of this 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 handed over to the warehouse of finished products.
Work in progress is accounted for at cost. To recalculate the balance of work in progress in 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 performed and the labor intensity of the finished product; 2) by 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 planned year in the shops are determined from the reporting data based on the inventory.
At the end of the planning year, the standard for the balance of work in progress (N k) is calculated by the formula
H k \u003d N day ´ С ´ Т c ´ К r ,
where N day - daily output in physical terms;
T c - the duration of the production cycle, days;
C - the cost of production, rub.;
To g - the coefficient of readiness of work in progress.
The work in progress readiness ratio is determined by the method described above - by labor intensity or by cost.
Gross output is calculated in current comparable prices, i.е. fixed at a certain date the prices of the enterprise. With the help of this indicator, the dynamics of the total volume of production, the dynamics of capital productivity and other indicators of production efficiency are determined.
Sold products characterizes the value of the volume of products that entered the market in a given period and is payable by consumers.
The cost of goods sold is determined as the cost of finished products, semi-finished products intended for delivery and payable in the planned period. own production and works of an industrial nature intended for sale to the outside (including the overhaul of their equipment and vehicles carried out by industrial and production personnel), as well as the cost of selling products and performing work for their capital construction and other non-industrial facilities 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 exchange values, 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 sold products is calculated on the basis of current prices without value added tax, excises, trade and marketing discounts (for exported products - without export tariffs). Sold products for works and services of an industrial nature, 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 \u003d O n + TP - O k,
where TP is the volume of marketable products according to the plan;
O n and O k - the balance 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, documents for which have not been submitted to the bank;
Shipped goods, the payment deadline for which has not come;
Shipped goods not paid on time by the buyer;
The goods are in the 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, the payment deadline for which has not yet come.
All components of sold products are calculated at selling prices: balances at the beginning of the year - at current prices of the period preceding the planned one; marketable products and balances of unsold products at the end of the period - in the prices of the planned year.
In accounting, it stands out products shipped and handed over by the customer on site and products sold, in this case, the moment of implementation is considered to be the receipt Money to the supplier's account. An enterprise can choose one of the accounting policy options: to determine profit either by the difference between the cost and the cost of shipped products (that is, until the customer actually pays for it), or only after the customer pays for the physically shipped products. The company does not have the right to change the accounting policy during the year.
Based on the indicator of the volume of products sold, its full cost and profit from sales are calculated.
A number of enterprises carry out planning and evaluation of activities in terms of net output, which is determined by subtracting material costs and the amount of depreciation of fixed assets from marketable output, which in market conditions corresponds to the concept of "gross income".
Hello! In this article we will talk about the analysis of sales volume.
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
The control is an integral part of the management process. Control is carried out by comparing two indicators: planned and actual. Actual figures are obtained by studying the current performance of the enterprise, for example, one of the most important indicators - sales.
Implementation evaluation allows you to identify the main market trends that affect the activities of the enterprise, evaluate the prospects for each product in the product portfolio, measure changes in sales volumes and determine the reasons for the change in this indicator.
In addition, based on the information obtained in the process of sales analysis, a marketing policy is developed and adjusted, decisions are made regarding the promotion of products, and a price is set.
Thus, the objectives of the study of sales volume are:
- Evaluation of the current activities of the enterprise, as well as the activities of individual divisions;
- Obtaining information for making strategic and tactical 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 of the external environment of the enterprise;
- Definition promising directions enterprise activities;
- Management of the organization's product portfolio;
- Sales volume management.
Summing up, it can be noted that the estimation of the number of goods sold, in the first place, is necessary in order to identify a weak point in your organization and take corrective actions to improve the efficiency of the organization as a whole.
Ways to analyze the company's 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 on the volume of sales of each product for further decision-making in the field of the company's product policy.
- ABC method should be applied only to those companies that have more than one commodity unit in their assortment.
- As indicators for evaluation used the sales volume of each individual product for a certain period.
The basis of the ABC method is the Pareto law, which states: “20% of goods bring 80% of profit”. Thus, by defining these 20%, we can manage 80% cash flow organizations.
An 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, you can take quite long periods of time.
- 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 from the menu, and then "Sort". In response, the program itself will arrange your products in descending order of their sales volume.
- Determine the share of sales of each product in total sales. The formula for this step in Excel will be: =C2/SUM($C$2:$C$6). As a result, you will get column D in our plate.
| AT | With | D | E | |
| 1 | Name | Sales volume, thousand rubles | Share of sales,% |
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 summarize the share of sales of each next product with the previous one. In Excel, this can be done using the following operation: \u003d D3 + E2. As a result, you will get column E in our plate.
We complete the work by distributing goods into groups:
- Group A- the best-selling products, they account for from 0 to 80% of sales on an accrual basis;
- Group B– products with good sales volume, they account for 81% to 95% of cumulative sales volume;
- 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 taste 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 little sales compared to other products. It is necessary to make a decision on the expediency of the production and sale of these goods.
Analysis of sales dynamics
Having solved the strategic problem regarding the distribution of marketing funds for each product unit of the assortment portfolio, you need to think about tactical measures to improve the efficiency of the company. For this purpose, an analysis of the dynamics of sales volume is used. 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 calculation of the overall sales dynamics is made according to the formula:
Sales volume for the reporting period / total sales for the previous period.
In the event that the indicator is greater than 1, then the sales dynamics is positive, if it is less, then it is negative. This indicator serves to determine the development trends of your organization, identify the seasonality of the market.
The structural indicator is calculated in the same way, 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 to find the “weak” points of the enterprise. Typically, a structural analysis is carried out after the general in order to find the reason for the decline in the overall sales results of the company.
Determination of the minimum allowable sales volume
You are about to launch a new product on the market and are already preparing a sales plan, but then 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.
Breakeven point - the intersection of the direct total costs with the direct sales volume in price terms. It shows the volume of sales that is necessary to cover the full costs of production and sale of goods. That is, it reflects the break-even sales volume.
In the event that sales volumes are below the break-even point, your sales will not pay off. In the sales plan, you 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 a time period for calculation from 1 to 3 months, which will allow you to take corrective actions in time in case of deviations in indicators.
Factor analysis of sales volume
After you have identified the deviation of the actual performance from the desired, you need to determine the parameters that caused this deviation. For these purposes, a factor analysis of sales volume is carried out. It is implemented by comparing the actual indicators with the planned ones.
The relationship of causes affecting sales volumes is determined by the following formula:
∆Np = ∆Nt+ (∆Nnp gp – ∆Nkp gp), where:
- ∆Np is the difference between the actual and planned sales volume;
- ∆Nt is the difference between the output in the actual and the previous period;
- Nnp gp and ∆Nkp gp - the balance in the warehouse at the beginning and end of the period, respectively.
Let's look at the factorial method with an example. We sell strawberry yogurt. Sales data are 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 indicator of the base period from the indicator of the current period.
Thus, in the current month, two hundred more units of products were sold than in the base one. 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 the sales volume of products, 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 to identify deviations in a timely manner, it is necessary to regularly conduct sales research using each of the methods described.
In addition to the current month, the projected sales volume can be taken as the current month. The forecast can be made 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, and more specifically on the 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
As a rule, sales evaluation 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 evaluate the volume of sales both for each product (ABC analysis) and for each distribution channel (seller).
After that, you must identify the trends and pace of development of the enterprise. You must also draw a conclusion about the effectiveness of each distribution channel (each seller) and the profitability of the produced product units.
Step 2. Assessment of sales uniformity.
The formula for its calculation is as follows:
kV = (√ ∑(x1 - xsr)2/ n)/xsr, where:
- х1 - the share of sales for the first period in relation to the final indicator;
- xsr - the average amount sold in%;
- n is the number of analyzed time intervals.
The higher the coefficient of variation, the more pronounced the uneven distribution.
Step 3. Identify the reasons that influenced the change in sales volume.
To do this, we turn to the method of factor analysis.
We must determine the minimum amount of production that we need to sell in order 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 that reflects the amount of profit that you receive for each ruble of income.
The number of products sold does not show the amount of profit that you will receive in the end. You can sell a lot of goods, but at the same time work "in the red."
Profitability allows you to evaluate the effectiveness of your sales.
Profitability is calculated using the following formula:
Profitability \u003d Net profit / Sales volume.
For example, we sold 100 packages at a price of 10 rubles per package and received 100 rubles of profit. Our profitability was 0.1. This means that 10% of the sales volume of products in monetary terms is your profit.
It is necessary to calculate the profitability not only for the reporting period, but also in dynamics.
Example. Last month, we sold 90 packs at a price of 12 rubles per pack and made a profit of 95 rubles. Our profitability was 0.08. That is, due to lower prices and increased sales, profitability in the current month increased by two percent.
Control over the implementation of the plan in terms of sales volume
Sales control is another task of analyzing the sale of goods.
It involves checking:
- Expediency of distribution of resources and tasks;
- Reality of planned indicators in the present conditions;
- Compliance of planned indicators with current ones;
- The expediency of the decisions taken to neutralize negative factors.
Based on this data, one of the following decisions is made:
- Take corrective action to eliminate deviations;
- Change normative (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 was sold in the Moscow region. 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 shops. This means that they do not meet these conditions (the problem can be both internal and external environment organizations). Secondly, decision about supplying a box of yogurt to a Moscow store is impractical. Corrective action needs to be taken.
How to format sales volume analysis in the form of documents
As a result of studying the scope of implementation, you should have generated the following documents:
- A report containing an illustration and description of the main findings of the work done. Can be provided as graphs, tables or text;
- "Register of problems and opportunities" - a document that describes the main threats and opportunities for 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 the purchase.
Production plan in kind contains indicators of output of products of a certain nomenclature, assortment and quality of products in physical units.
Production plan in value terms contains the following indicators: the volume of commodity, gross and sold products.
Gross output (GDP) characterizes the total volume of industrial production, regardless of the degree of product readiness. Calculated in comparable (constant) prices. It is used to determine the growth rate of production volume, indicators of labor productivity, capital productivity, etc.
- the cost of all manufactured finished products;
- semi-finished products sold to the side (both from their own raw materials and from raw materials and materials of customers);
- the cost of industrial work performed on orders from outside;
- the value of the increase (loss) of the balance of work in progress.
VP \u003d TP + (Nk - Nn) + (Ik - In), thousand rubles . (2.1)
where TP is the volume of marketable products, thousand rubles; Нн, Нк - the cost of work in progress at the beginning and end of the period, respectively, thousand rubles . ; Ying, Ik - cost special tool, semi-finished products, fixtures own production 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 (VO) and intra-factory turnover (VNO).
Gross turnoverenterprises ( IN) is defined as the sum of the value of gross output produced by all shops of a given enterprise, regardless of whether this product will be used within the enterprise or will be sold outside.
VO \u003d VPts1 + VPts2 + ... + VPts i , thousand rubles (2.2)
Thus, the gross turnover is greater than the gross output, since it includes a repeated account - intra-factory turnover, i.e., the cost of products of individual workshops intended for subsequent processing within a given enterprise.
Marketable products (TP)- this is the cost of finished products obtained as a result of production activities, completed works intended for sale to the side (consumers), services rendered.
The volume of marketable products is determined by the formula:
TP = Tg + Тк + Тв + Ф + Р + У, thousand rubles, (2.3)
where Tg - cost of finished products (services, works) intended for sale to a third party, thousand rubles . ; Tk- the cost of finished products for the needs of capital construction and the non-industrial economy of your enterprise, thousand rubles . ; TV- the cost of semi-finished products of its own production and products of auxiliary and subsidiary farms intended for sale to the side, thousand rubles . ; F- cost of fixed assets of own production, thousand rubles .; R- the cost of industrial work, thousand rubles; At- cost of services rendered 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 the balance of work in progress is insignificant or equal to zero, so often VP = TP.
The volume of products sold (RP)is determined on the basis of the indicator of marketable output in current prices and changes in the balance 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 the enterprise are evaluated.
The volume of products sold is determined by the following formula:
RP \u003d TP + (He - Ok), thousand rubles, (2.4)
where is he, ok the value of the balance of unsold products at the beginning and end of the period, respectively, thousand rubles .
Sold products also include the remains of products shipped, but not paid for, for which the payment deadline has not yet come or which will be in safe custody with consumers.
net production (state of emergency) characterizes the value newly created at the enterprise. It does not include the costs of the enterprise for the purchase of raw materials, materials, fuel, energy.
PE \u003d VP - MZ, thousand rubles, (2.5)
where MZ - the amount of material costs included in the cost of production, thousand rubles.
Example:
Determine the volume of gross, marketable and sold products according to the following data: the cost of finished products for sale to the side is 59.5 thousand rubles; the cost of services rendered to the side - 10.5 thousand rubles; the 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.
Decision:
1) determine the volume of commercial products:
TP \u003d 59.5 + 10.5 \u003d 70 thousand rubles . ;
2) determine the volume of gross output:
VP \u003d 70 + (4.4 - 15.9) \u003d 58.5 thousand rubles;
3) determine the volume of products sold:
RP \u003d 70 + (13 - 20.7) \u003d 62.3 thousand rubles.
2.1. Determine the volume of gross, marketable and sold products according to the following initial data: products were produced for sale in the amount of 50 thousand rubles, services were rendered to the side in the amount of 1.5 thousand rubles, semi-finished products were produced for sale to the side in the amount of 0.9 thousand rubles, produced semi-finished products for their own needs in the amount of 20.2 thousand rubles, the rest of the tool of their own manufacture for their own needs amounted to: at the beginning of the year - 3.4 thousand rubles, at the end of the year - 4.8 thousand rubles. rub.
2.2. Determine the size of commodity, gross and sold products according to the following data. In the planned 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 rendered to third parties is 50 thousand rubles. The balance of work in progress at the beginning of the year - 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 - 75 thousand rubles, at the end of the period - 125 thousand rubles.
2.3. Determine the size of commodity, gross and sold products according to 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 rendered to third parties is 37,500 rubles. The balance of work in progress at the beginning of the year - 75,000 rubles, at the end of the year - 53,000 rubles. Along with the main products, packaging was produced in the amount of 12,000 rubles, including for the release to the side in the amount of 8,000 rubles.
2.4. The enterprise produced products worth 325.6 thousand rubles, performed industrial works for 41.15 thousand rubles on the side, produced semi-finished products worth 23.7 thousand rubles, including 80% for its own production. The size of work in progress increased by 5 thousand rubles. All manufactured products are 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 according to the following initial data (table).
Indicators | Amount, thousand rubles |
Released products for sale to the side | |
Other products for sale on the side | |
The cost of work performed on the side | |
The cost of semi-finished products for sale to the side | |
Cost of OF own production | |
The cost of the customer's materials received for industrial processing | |
The cost of semi-finished products of our own production, special tools for our 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 is 15 million rubles, at the end of the year - 5 million rubles. The steam power shop must release 3000 Gcal of heat energy to the shops of its enterprise and 2500 Gcal to the side. RMC is planning a volume of repair work for its enterprise in the amount of 30 million rubles.
Consumption ratios for raw materials and materials: sulfuric acid - 2.48 tons per ton of phosphoric acid; extraction phosphoric acid- 1.02 t/t double superphosphate and 0.503 t/t ammophos. Planned prices for products are determined as follows: ammophos - 14,000 rubles/t; double superphosphate - 11,500 rubles / t; sulfuric acid - 4600 rubles / t; phosphoric acid - 15,000 rubles / ton; heat energy - 200 rubles / Gcal. Determine the intra-factory turnover, gross turnover, and calculate the production program of the enterprise.
2.2. Enterprise capacity planning
Production capacity of the enterprise - this is the maximum possible output of products (performance of work, provision of services), with the full use of production equipment and production facilities, the use of advanced technologies, effective organization labor and production, providing High Quality products.
Production capacity is the limit of growth in production volume, therefore it is used for a feasibility study of the plan for the production of 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 the hour · Tef, units/year (2.6)
Unit /year, (2.7)
where n- the number of the same type of equipment; At one o'clock - hourly productivity (passport, planned), unit/h; tef– effective fund of equipment operation time, h; Tts - the duration of the production cycle, h; 1 is the coefficient of the content of the main substance in the raw material; To 2 - coefficient of output of finished products from raw materials.
The type of production should be taken into account when determining the effective fund of the operating time of the equipment.
For continuous production, the annual effective time fund is determined as follows:
Тnepr ef \u003d Tk - Tppr - Tto, h, (2.8)
where Tk is the calendar fund of time, h; Тppr - downtime of equipment according to the schedule of planned and periodic repairs, h; Tto is the time of technological stops of the equipment, h.
For periodic productions, Tef is equal to the difference between the regime fund of time and downtime of equipment in overhaul, which is carried out on working days, is determined by the formula:
Font-size:14.0pt;line-height:150%">where TV, TV- holidays and holidays, h;tcm
– duration of the work shift, h; Tsp- pre-weekend and pre-holiday days, h;
tcn -
shift duration on pre-holiday and weekend days, h;
With- the number of working shifts per day; Tkr - downtime of equipment in overhaul, h.
There are the following types of production capacity.
Input/output PM - this 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 time period, and the retired power in the same time period.
Average annual production capacity - this is the capacity that the enterprise has on average per year, taking into account the commissioning and retirement of capacities. It is the basis for the development of the production program and is determined by the formula:
(2.10)
where Mvh - input power (i.e. power at the beginning of the planned year);
Mvv- newly commissioned capacity in the planned year; Mvyb– retired capacity during the planned 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 planned year after the disposal of capacities.
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 manufactured products according to plan or fact to the average annual production capacity.
, (2.11)
where VPplan is the planned volume of production, thousand rubles;
Мсг - the average annual production capacity of the enterprise, thousand rubles.
If VPplan ≤ Msr, then manufacturing program enterprises are provided with production capacity for the planned year.
Example:
In the workshop for the production of fuel gas from semi-coke,
36 gas generators. Production is continuous. Productivity of one gas generator (planned) 2t/h. The output of fuel gas from a ton of semi-coke according to the plan is 300 m3. Downtime of 1 apparatus according to the maintenance schedule: 24 hours in current repair, 360 hours in overhaul. The duration of the turnaround time between two current repairs is 720 hours, between two major repairs is 8640 hours. The plan provides for the work of all
36 gas generators. According to the reporting data, in the past year,
32 devices, the actual productivity was 1.9 t/h of semi-coke, the actual downtime in the repair of 1 device was 19 days, overhaul was not produced. Calculate the production capacity of the shop in terms of fuel gas and analyze its use if the output of fuel gas was 295 m3/t semi-coke.
Decision:
1) we determine the effective fund of equipment operation time:
h;
2) determine the planned production capacity of the workshop:
Mplan= 36 2 8112 300 = 175219 thousand m3;
3) determine the actual output of the shop:
VP = 32 1.9 (8760 - 19 24) 295 = 5 thousand m3;
4) determine the utilization rate of production capacity:
Tasks for independent solution
2.7. Determine the planned production capacity of the workshop and the level of its utilization. There are 40 machines in the shop, the annual output is 115.5 thousand units, the mode of operation is two-shift, the duration of the shift is 8 hours, the number of working days per year is 258, the regulated downtime of equipment is 4% of the regime fund of time, the norm of time for processing one product - 1.2 hours.
2.8. There are three groups of machines in the workshop of the plant: grinding- 5 units, planer- 11 units, revolver- 12 units The norm of time for processing a unit of product in each group of machines, respectively: 0.5 h; 1.1 h; 1.5 hours
Determine the planned production capacity of the workshop,if it is known that the mode of operation is two-shift, the duration of the shift- 8 h; regulated downtime of equipment is 7% of the regime fund of time, the number of working days per year- 255.
2.9. Determine the planned production capacity and the actual output. The number of machines of the same type in the workshop is 30, the norm of time for processing a unit of production is 0.6 hours, the operating mode is two-shift, the shift duration is 8 hours, regulated downtime of equipment is 3% of the regime fund of time, 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 eliminate 60 machines, and on July 1, 50 machines will be put into operation. 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 m3 per hour, the output plan is 7,500 thousand m. Calculate the production capacity of the factory in the planned period and its utilization rate.
2.11.
The workshop has 50 machines. Annual output -
102,700 products, two-shift operation, 8-hour shifts. The number of working days per year is 256, regulated downtime of equipment is 7% of the regime fund of time, the time limit for processing one product is 3.2 hours. In November, it is planned to install an additional
8 machines, in May - decommission 15 machines. 1. Determine the value of the production capacity of the shop. 2. Calculate the output and average annual production capacity of the shop.
The result of any manufacturing enterprise are finished goods intended for sale to the final consumer. The total amount of goods sold by the manufacturer is called "sold products". This concept implies the quantity of not only manufactured, but also sold goods. The result of sales is the proceeds from the sale received on the current account of the enterprise.
Product types
The production of the final product goes through several stages - from the stage of processing raw materials to the storage of 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 customizing the stage of semi-finished products (semi-finished product).
- Semi-finished products are products for which the technological cycle of production is currently not completed. Further processing will be carried out by the enterprise or given to third-party suppliers. Sometimes semi-finished products can be sold to the final consumer - in this case, the buyer should be aware of the shortcomings of such a product.
- Finished products - a range of products that have passed all stages of the production cycle. Products received must comply with 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 sold products of the enterprise consist of the finished product range that was shipped to the buyer and for which money has already been received. The similarity of these two types lies in the fact that all operations are carried out with products that have passed full cycle technological processing. The difference lies in the fact 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 stock balances 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.
Sales formula
The volume of products sold is calculated by a formula that takes into account in warehouses. This value should be tied to a specific time interval. The calculation formula is as follows:
RealPr = He + TovarPr - 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 comply with the following parameters:
- competitiveness;
- profitability;
- attractiveness for buyers.
These three factors underlie sales effectiveness. Let's consider each indicator in more detail.
Competitiveness
The cost of production of each commodity unit should lie in the range of prices presented by the main competitors. To do this, marketers determine a price positioning strategy in which the company's products will fit into the realities of the market. To do this, monitor the prices of competitors and form a range of retail prices, which should fit into the final price of the products sold.
IMPORTANT! Price positioning depends on many individual factors: reputation trademark, activity of buyers, intensity of promotion of competitive products.
Profitability
The cost parameter can be determined in two ways: to calculate the total cost of the cost of producing one unit of goods, or to find the final quotient from dividing the total costs of the company for the production of a certain amount of products, affecting its volume and cost. The products sold, when forming the final price, take into account two factors:
- the cost of producing a unit of goods or a standard batch;
- which the company bears in order to sell its products.
Cost Method
Manufacturing enterprises often cannot determine the unit cost of finished products, but operate on larger scale statistics. 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.
A similar method can be used to calculate the cost of goods in stock. To the amount of the purchase of goods from the manufacturer, you should add the total costs of the enterprise for storing, accounting for the goods and delivering them to the final consumer (or to the retail network). The calculation of profitability gives the minimum price below which the cost of production cannot be lowered - its production will become unprofitable (unprofitable).
Attractiveness for buyers
The third stage consists in evaluating 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 this product, but in general, such surveys provide an objective assessment of the expectations of buyers.
Sold products are the response of each buyer to the choice of a product, brand or manufacturer.
Range of possibilities
As can be seen, the price of products sold should lie within a narrow range of opportunities provided by profitability, competitors and customers. 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 the unattractiveness or high cost finished goods will gather dust in a warehouse, and then - disposed of or sold for next to nothing.
Results
For any manufacturing enterprise, sold products are a factor that directly forms the profitability of a business entity. Without a developed sales structure, the production process quickly stops, the company becomes insolvent. If there is no government support, the firm goes bankrupt, people lose their jobs, and the owners of the firm face the sad fate of bankruptcy.
To avoid a sad scenario, you should thoroughly study the possibilities of the market and take into account the prospects of the goods produced. Even an expensive product can find its buyer if it is desired by the majority of buyers.
