Determine the revenue using two methods: direct and reverse score. The method of direct calculation based on the fact that the known demand. A calculation method to determine revenues due to volatile demand.
To calculate revenue by direct counting, it is necessary to determine the unit price of sold products, services or product, determine the quantity of products that implemented in the current time period. Next, calculate the revenue by multiplying the number of products to price for her unit, the resulting number can be considered proceeds from the sale of products.
To calculate the revenue using the calculation method for unstable demand will require:to Determine the number of sales are not at the beginning of the period. Then determine the number of products prepared to release over a period of time. Next, subtract the number of sold products end-of-period plan balances. Further, the number of unsold products at the beginning of the period, it is necessary to take plan remains unsold product at the end of this period and add the number of products prepared for release during the current period. The received quantity multiplied by the price. Thus, you determine the revenue from sales of products.
To determine revenue, it is first necessary to calculate the cost of production. To do this, add up all the costs incurred in the period for which the billable revenue. This is the cost of acquisition or manufacture of products, including the salaries of employees, royalties and taxes from the payroll, the rent for the room and equipment (if rented), etc., the amount Received divide by the number sold during this production period, determine the total cost per unit of output. Next, determine the desired revenue from product sales: product quantity multiplied by the price determined from the difference of the selling price per unit and total cost per unit of output.
In the statement of profit and loss (f n 2) there is a line 010 there and reflected gross receipts of the organization from the sale of goods, products, works, services (taking VAT, excises and other similar payments). If you have an policy to pay, the sum of all received from buyers cash if for shipping, the amount billed to the customers, invoices, don't forget to subtract VAT. Shown on p. 010 of form 2.