You will need
- These financial statements during the period under review (balance sheet, statement of profit and loss).
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.
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.
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.
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.
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.
Advice 2: 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.
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.
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.
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.
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.
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.
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.
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.