Formula: sales revenue. How to calculate revenue from sales?

As you know, the income of any organization is formed from the proceeds from the sale of the product (works, services) and income outside the sale. Thus, the production of material goods considers its final destination to bring finished products to the consumer (in other words, the implementation act). It is the completion of the last stage of the circulation of production assets, where commodity value is again transformed into money. It would be advisable to consider sales revenue as a separate category.

Content of the indicator

– это сумма денежных ресурсов, поступающая на счет предприятия за реализованный продукт (работы, услуги). Revenues from sales (the formula is presented below) is the amount of money resources flowing into the company's account for the product (work, services) sold. It is important to note that it is considered an economic category, because it shows directly the relations of a monetary nature between suppliers and consumers. The indicator in question is the most important source involved in the formation of its own financial resources of any organization. In other words, revenue from sales is one of the key determinations of the financial and economic life of the economic structure.

показана ниже) подсчитывается, как правило, за конкретный период времени. Sales revenue (the calculation formula is shown below) is calculated, as a rule, for a specific period of time. In the process of product (work, services) implementation, the indicator in question allows determining the final result of the firm's activity. It should be noted that in the accountant's report, revenue is generated with a tax deduction condition.

Revenue Accounting

In the life of any economic entity, the most important role is played by the fact that revenue is recorded as a sum of money. In addition, this operation is possible only under certain conditions, among which it is necessary to distinguish the following:

• The company has the full right to receive funds, which is fixed by the terms of the contract.
• The amount is predefined.
• The enterprise significantly increases the economic benefit in the event of a transaction or a monetary transaction.
• The right that fixes the conditions for the disposal of the goods (works, services) passes to the consumer.

представлена ниже) определяется на периоды (например, год или квартал). Revenue from the sale of products (the formula is presented below) is determined for periods (for example, a year or quarter). If the plan is drawn up for a shorter period than presented, it is called operational.

Additional nuances

It should be noted that revenue receipt in time is one of the key tasks of any organization's activity in market conditions, because this is the main factor determining its position in terms of finances. But her admission in time can lead to unpleasant consequences, among which: the detention of payment of money to employees of the organization, the emergence of debts for payment of tax and other mandatory payments, delays in settlements with suppliers and so on.

есть ниже) либо от реализации прав имущественного характера считается доходом. For tax purposes, sales revenue (the formula is below) or from the realization of property rights is considered income. It is formed on the basis of revenues that are directly related to the calculations for the product (work, services) sold or the property rights that can be expressed both in cash and in kind. It depends on the method chosen by the taxpayer (accrual or cash method) for the expression of the income and expenditure side.

Learn more about methods.

As mentioned above, the realized product is considered to be shipped (accrual basis) or paid (cash method) products. It is important to note that earlier the distinctive feature of the enterprises of the Russian Federation was the use of a cash method, because there were no developed markets (stock and money), where it would be possible to attract monetary resources for non-payment insurance. Today, the choice of how to determine the income and expenses of the organization is regulated by Chapter 25 of the Tax Code of the Russian Federation, and is also reflected in the accounting policy of the economic structure. ниже) формируется следующим образом: Proceeds from the sale of goods (the formula below) is formed as follows:

• As a result of the current (main) activity of the organization. This is the revenue received from customers and customers for the product sold.
• As a result of investment activities (sale of OS facilities or other assets that are out of circulation, interest and dividends on securities).
• As a result of the financial activity of the enterprise, which is connected with the placement in the circle of investors of bonds and shares, repayment of loans and credits granted earlier to other economic structures.

Revenue planning

будет подробно рассмотрена далее), которое происходит, как правило, в соответствии с тремя способами. In the process of financial and economic activity, any enterprise carries out revenue planning (the formula "sales proceeds" will be discussed in detail below), which occurs, as a rule, in accordance with three methods. Annual planning is most effective in a stable economic situation, when the supply-demand relationship is known, and the tax, credit and other laws remain unchanged. But quarterly and operational planning is applied in the event that it is necessary to monitor the timely receipt of funds for the shipped product on the accounts of companies.

The total revenue from the main line of business consists of proceeds from the sale of the product (works, services) that is of an industrial or non-industrial nature. When forming this indicator you need to be aware of the volume of product sales in current prices without VAT, excises, sales or sales discounts, and export tariffs.

Formula. Proceeds from sales using the direct debit method

Based on data on the volume of work performed, as well as specific prices and tariffs, revenue can be determined in two ways. The method of direct account takes its basic condition into account the guaranteed demand, that is, in this case, the entire volume of the produced product, as it were, falls on the already issued package of orders. The plan with respect to the output of a given volume of products is in advance correlated with consumer demand. In addition, the assortment, the output structure and the corresponding prices are also known indicators. This picture implies the use of the following formula in the calculation process:

методом прямого счета). - B = P * C ( formula: proceeds from direct account).

- B - proceeds from the sale of the product (works, services).

- Р - volume of the produced product.

- C - the price per unit of the product.

Naturally, today all the conditions that the direct calculation method assumes are practically impossible to fulfill, therefore, as a rule, the second method is used.

Calculation method

This approach is based on the adjustment of the balances of the realized product (works, services) of the input and output character. For calculation, the following algorithm should be used:

по расчетному методу). - B = O (beginning) + T - O (k) ( formula: sales revenue by calculation method).

- B - proceeds from the sale of products (works, services).

- О (beg) - leftovers of finished goods at the beginning of the planned period, which have not yet been realized.

- Т - the goods intended for release in the corresponding period.

- О (к) - leftover products at the end of the planned period, which were not realized.

Sales analysis and management decisions

Why analyze the product sales? This allows deeper to clarify the trend of the recession or, much better, the growth in sales that are already outlined. Moreover, the analysis provides information on what kind of products it is necessary to exert some efforts for, and also helps in the development of specific and targeted management decisions regarding the sale of products (works, services). So, for the first stage of the product of this analysis, it is necessary to calculate the growth rates of sales revenue using the following formula:

). - TpN = N1 / N ( revenue growth in sales, formula ).

- N1 - proceeds from the sale of the product (works, services) in the reporting period.

- N - proceeds from the sale of the product (works, services) in the basic (previous) period.

This ratio shows how much percent is the turnover of the reporting period in relation to the previous (basic).