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.

# Advice 2 : How to find the volume of the products

Determination of the amount of produced or sold

**products**– one of the fundamental operations that should be able to do every economist. That is why in the economic and financial educational institutions are so common tasks in which you want to find the volume**of the products**.Instruction

1

Most often, the expression "volume

**of production**" means the amount produced or sold by an enterprise**of products**over a certain period of time. It can be expressed in quantitative and monetary terms. To find the volume**of production**in monetary terms, multiply the quantity by price per unit. The calculation becomes somewhat more complicated if the products are not homogeneous, and price, respectively, varies depending on the party. In this case find individually the volume of each batch and total the results.2

Quite often the need to calculate the amount

**of products**in so-called comparable prices. Comparable prices are the prices of a particular year or on any particular date. They can be clearly known and recorded or found through the appropriate coefficients, for example, through inflation. In the case when you want to find the volume**of production**in comparable prices, to multiply the number of produced**products**at prices of a certain year, or to adjust the volume**of production**in current prices for the required ratio.3

Also common situation when you need to find the volume

**of products**sold within a certain period, e.g., quarter, six months or year. However, as a rule, known for the remains**of goods**at the beginning and end of the period. To find the volume**of the product**within a certain period of time, to the volume of**product**produced during a given period, e.g., year, add existing remnants**of products**at the beginning of the year and subtract the remnants**of products**held in storage at the end of the year.# Advice 3 : How to calculate the volume of output

Calculation of the volume of finished products in the enterprise is an essential element of planning not only of production, but also sales and purchasing services. It is crucial to be clear about the capacity of the company in cash or in kind.

Instruction

1

The easiest way to determine the output of this borrowing data from the statistical reports prepared by accounting for the regional statistics Committee. Take the volumetric data from this document.

2

If statocyst is available, then calculate the monetary value of the amount of finished products at the beginning and end of the reporting period.

3

Subtract the monetary value of the balance of goods manufactured from total amount of the issue during the reporting period. This number will reflect the volume of output.

4

This calculation is quite relative and for more correct figures must be added the difference (see section 3) to revenue from sales of finished products.

5

To further clarify the scope of finished products index the amount received by the percentage similar to the percentage by which the changed pricing policy of the enterprise during the reporting period. The output you should get the indexed volume of the finished product.

6

Dynamics of volume of production of finished products you can track the rate of change of the revenue of the enterprise.

7

To compare the level of revenue use data from the form 2 of the accounting reporting for two or more reporting period.

8

To unify the process of calculating the volume of finished goods in natural units in the following formula:

VGP = IGP + RSE – Vhhp where

VGP-finished products, pieces

IGP-output balances of finished goods, PCs

RSE-the volume of sales of finished products, PCs

Whgp – opening balances of finished goods at the beginning of the period.

VGP = IGP + RSE – Vhhp where

VGP-finished products, pieces

IGP-output balances of finished goods, PCs

RSE-the volume of sales of finished products, PCs

Whgp – opening balances of finished goods at the beginning of the period.

9

Correctly calculated production volume of finished products helps to plan the sales through the existing distribution network or to decide on the extension of the network, if the production capacity enable us to satisfy a greater number of requests for manufactured products from customers.

# Advice 4 : How to calculate the volume of production

Accurate calculation of volumes

**of production****of products**is an integral part of the planning of any solid company, engaged in not only production but also sale and purchase of goods. How to make this calculation?Instruction

1

The easiest way to determine the volume

**of production**– borrowing statistics taken from the report compiled by the accounting Department. Take from this document the volume indicators, if such information is available to you.2

If you can't take information from the statistical reports, calculate the expression in money of amounts of finished

**products**, taken for the beginning and the end of the reporting period.3

Subtract the remaining amount produced

**of the product**of the total number of issued**products**during the reporting period. This monetary value would mean you need the volume of the produced**products**.4

So the calculation was more accurate, add the resulting difference to the revenues that formed from the release

**of products**.5

To further Refine the volume of the finished

**products**, re-indexing the resulting sum by the percentage equal to the percentage change of which is subjected to the pricing policy of the organization during the reporting period. As a result of these calculations you will get an indexed volume of produced finished**products**.6

To track the dynamics of production volumes

**of products**, compare the rate of change of the revenue of the enterprise.7

To compare the level of revenue, take the data form 2 reporting for several (at least two) periods.

8

Unify the process of calculating volumes of output

IOGP extend the remnants of finished

ORGP – the volume of sales of finished

Whop is the incoming volume of finished

**of production**using the following formula: VGP = IGP + ARGP – Whop, kotorov is the production of finished**products**, expressed in units.IOGP extend the remnants of finished

**products**, in pieces.ORGP – the volume of sales of finished

**products**, in pieces.Whop is the incoming volume of finished

**products**at the beginning of the reporting period, expressed also in units.9

Competently and carefully performed, the calculation will allow the company to plan the sale of finished

**products**through the existing distributor network or to render a timely decision on the extension of the network.# Advice 5 : How to calculate the volume of sales

One of the tools of the analysis of activity of the enterprise is to calculate the volume of sales. The volume of sales is one of the most important indicators, which is a centralized enterprise management and business operations of the company as a whole.

Instruction

1

To calculate the volume of sales of products for certain types of products by the balance method:

Perform the analysis capabilities of the enterprise based on the program of planned production for the calendar year and the expected product residues at the beginning of the year.

Perform the analysis capabilities of the enterprise based on the program of planned production for the calendar year and the expected product residues at the beginning of the year.

2

Of the total number of these resources subtract the volume of products being processed and used by the enterprise for further processing, and passing the reserves remaining at the beginning of next planned year.

3

The calculation of the expected volume of sales of products produced before the end of the annual reporting period, when the remnants of products at the beginning of the plan year has not yet been determined. The economic justification of the calculation of the volume of sales of goods is ensured only when the indicator output is set correctly, and will be determined on the basis of the production program of the enterprise.

4

Residues of finished products at the end of the planning period calculate according to the rules determining the duration of the sales cycle for an enterprise. Calculation of the volume of sales becomes much easier for those companies that do not use their own products for their own consumption.

5

Calculation of the volume of sales is an important factor accounting of the total number of economic instruments, the totality of which adds up to a successful economic-financial activity of the enterprise in modern conditions a new planning system. In conjunction with this calculation you should use tools such as the account of the plan of sales, monitoring of sales, record of sales, etc.

# Advice 6 : How to find the output

Determination of the volume of produced and sold

**products**– one of the main tasks, which should be able to solve every economist. In fact, this indicator calculated in dynamics, allows to make a conclusion about the pace of economic and industrial development of the enterprise.Instruction

1

Remember that the volume of production

**of products**can be measured by various indicators. They are natural, semi-natural and money. Natural indicators are pieces, tons, cubic meters, liters, etc. Conditional-natural indicators are used to summarize the amount of various types of homogeneous**products**. For example, the fuel extraction in recalculation on conditional fuel, the production of materials in the enumeration of the conditional brick, etc.2

To find the total volume

**of production**, use values. The most important of them are commercial products and gross output. Commodity products – products produced for sale outside the enterprise. This index is calculated based on gross**production**by deducting from it the cost of work in progress and semi-finished products. Gross output is the value of all the finished goods and semi-finished products made for a certain period of own materials and materials provided by the customer, minus the finished products and semi-finished products consumed in the production process.3

In simplified form, determine the volume of produced

**products**in terms of value you can by multiplying the number of manufactured**products**in physical terms by the number of units**of production**and price realization. If products are heterogeneous, then the calculation is a bit trickier. To do this, find the volume of each batch**of products**in monetary terms and add the resulting volumes.4

If you need to compare the amount

**of release****of goods**for different intervals of time, you have to bring them to a comparable, i.e. to calculate comparable prices. You can find them through the level of inflation (consumer price index). To do this, multiply the number of produced**products**to the price index of a certain year.# Advice 7 : How to find volume of production

The correctness of the calculation of the volume of production provides a rational planning of any production and service supply and demand. In addition, this procedure helps objectively assess the power of an enterprise/organisation in kind and in cash.

You will need

- - financial statements.

Instruction

1

Calculate the monetary value of two amounts – the amount of finished goods at the beginning of the reporting period and at the time of its completion. To carry out this operation, borrow indicators from accounting, statistical reports maintained by the organization or enterprise to the Committee of statistics of the region where it works.

2

Find it in monetary terms, the difference between the total amount of production during the reporting period and the balance of produced goods. The result will correspond to the volume of production.

3

Find the volume of the finished products in physical units. A similar process of calculation is easy to standardize. You should put such values as the number of produced finished goods, the number of the outgoing residues, the number of sales of finished products and residues of finished products at the beginning of the reporting period.

4

Since the above calculation is relative, for more accurate and relevant value add to revenue from sales of manufactured products calculated above, the difference between total production for the reporting period and the remainder of output.

5

To obtain the most accurate indicator, index the above-mentioned result by the percentage which reflects the price changes generated during the reporting period products.

Note

From the correct calculation of volume of finished goods in monetary terms depends on the rational planning of its sales through existing distribution network, as well as the literacy of the expansion of this network.

Useful advice

Dynamics of volume of production is monitored according to the schedule of the growth/decline of the revenue of the enterprise or organization at the same time. This graph is built on the basis of the information specified in form No. 2 of financial statements. The information is taken over the two reporting years or a greater period.

# Advice 8 : How to find the value of gross output

Gross output refers to the General indicators of the results of operations of the organization. He characterizes the volume of business in monetary terms. The value of gross output is calculated as follows.

You will need

- These financial statements during the period under review (balance sheet, statement of profit and loss).

Instruction

1

Determine the value of the products manufactured by all divisions of the company for the analyzed period (gross turnover). To calculate the data of financial statements. Find the cost of products produced and sold during the period on a line 020 "production Cost" of statement of profit and loss.

2

Find according to the financial statements cost balance of work in progress at the beginning and end of the analyzed period. In the balance sheet these figures are indicated in the rows 130 "construction in progress" and 213 "in progress Costs". Define the line 214 of the balance sheet as "Finished goods and goods for resale the" cost of finished goods at the beginning and end of the reporting period.

3

Calculate the gross turnover of products manufactured by all divisions for the period (VO). To the sum of residues of finished products and work in progress at the end of the period add cost of goods sold and subtract the amount of inventories of finished products and "unfinished" at the beginning of the period. The algorithm for computing the formulas for calculating remaining balance on active accounts on the end of the period: opening Balance + Ward for the period Consumption for the period = Balance at end of the period.

4

Determine according to accounting value of the products produced by departments for their own needs (sun). Review credit documents or certificates of works completed from the auxiliary sites during the reporting period. For own needs of the enterprise, for example, can make the container or to perform works on capital and current repairs of buildings.

5

Calculate the value of gross output of the enterprise for the period by the formula: VP = VO VS, where VP is the calculated value of gross output, THE gross turnover of all products of the enterprise for the period, VS - value of the products manufactured by the enterprise for own needs. Calculate the figure for the same period last year. A comparative analysis, draw conclusions on trends in production volume of the enterprise.