Instruction

1

Implemented products – are the products shipped by the company from its territory and paid by the buyer. Its volume is calculated in physical or monetary terms.

2

All the necessary information for the analysis comes from standard financial statements: "the Report on profits and losses" (form № 2), "the annual Movement of goods, their shipment and implementation" (statement No. 16), the accounting data reflected in the accounts of 40 "Output

**of products**", 43 "Finished goods", 45 "Shipped products" and 90 "Sales". You can also use regular statistical reporting (e.g., form № 1-p "Report on**production**of industrial enterprises").3

The volume of sold

**production**in volume terms is calculated as the sum of all units shipped and paid for the**products**for all periods included in the reporting period. Natural indicators are pieces, kilograms, packing, tons, meters, etc.4

The volume of sold

**products**in terms of money (or value) is determined by the selling price of the goods including value added tax. The measuring units here are of rubles (dollars, euros etc). Simply put, the realized production in monetary terms is the company's revenue received from the buyer for the delivered goods.5

Also the volume of sold

**products**can be determined on the basis of commodity**production**. For commodity**products**is fully finished products has already been transferred to the buyer or stored in the warehouse. In this case, the volume of sold**production**can be calculated as the difference between the commercial products and the warehouse inventory for a specified period.6

Remember that sales is considered only products for which payment has been credited to the account of the company (or in cash). Therefore, the calculation doesn't include the products delivered to the buyer but not yet paid.