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 2: How to calculate the VAT to revenue

The value added tax to revenue is an indirect tax that is imposed on the amount of realized goods or services by the enterprise. The calculation of this quantity is quite time consuming and requiring attention process, which is why the large enterprises, this responsibility is left to the individual accountant.

You will need

- calculator.

Instruction

1

Find out the VAT rate, which is subject to the implemented product. Their values are determined by article 164 of the RF Tax code and are set to 0%, 10%, 18%. Also the calculation uses the estimated rates 10/110 and 18/118, which depend on the conditions for obtaining revenue stipulated in articles 154, 155, 161, 162 and 164 of the RF Tax code.

2

Determine the amount of tax base revenue. It is calculated in accordance with the recommendations of article 154 of the Tax code of the Russian Federation. The amount of taxable revenue equal to the cost of the realized goods, works or services subject to certain excise taxes. The calculation of the tax base for VAT is the date of shipment of goods, rendering services or performing works, confirmed by the relevant act. Can also be used the date of actual receipt of money resources on the settlement account or in cash the company as payment or advance payment. A General rule for determining the date of accrual of the VAT is defined in section 1 of article 167 of the Tax code of the Russian Federation.

3

Generate offsetting revenue in case of payment in foreign currency to determine the VAT. For this it is necessary to transfer the amount in ruble equivalent at the exchange rate of the National Bank of the Russian Federation, which was established at the date of calculation of the tax.

4

Calculate the VAT to revenue for each group of goods sold related to different rates of taxation. This requires the tax base multiplied by the applicable rate of VAT. Write down the invoice to the buyer or customer for payment of goods, works or services with the indication of calculated VAT to the company-contractor can make these amounts to be deducted.

5

Calculate the total amount of value added tax and deduct from it tax deductions. Pay the resulting amount to the budget. At the end of each tax period, submit a tax return specifying data calculations.

# Advice 3: How to calculate the volume of sales

The volume of sold

**products**– hardly probable not the main indicator of efficiency of the enterprise. It depends on the sales forecast for the next period, and from that in turn the required output. Analysis of this indicator allows to evaluate the degree of implementation of the plan, the dynamics of growth of sales (sales) and to identify weaknesses and reserves to increase production and sales**of products**.You will need

- Financial statements

Instruction

1

The volume of sold

**products**are calculated in physical or value (monetary) terms. All information necessary for analysis can be taken from accounting or statistical reports of enterprises.2

Implemented products in real terms is how many units of parts produced in the shop, how many meters of curtains sewed garment factory or how many square meters of housing was built by a construction company. The main difficulty of calculating the volume of sold

**production**in volume terms is inhomogeneous range.3

Indeed, if the factory only produces one type

**of product**, the calculation of the volume of sold**products**is reduced to the calculation of units sold in each period. Much more difficult if the company produces the most diverse products. In this case, a calculation of the volume of sold**products**in semi-natural expression.4

The calculation of a quasi-natural expression is used for generalization of different types of manufactured

**products**. For example, a bottling plant the soda can produce mineral water, lemonade, iced tea, and each type of drinks in plastic bottles and metal cans of different volumes, etc. Then introduces a conditional indicator, for example, water bottle volume 0,5 l. All other drinks are measured in terms of the conventional bottle.5

The volume of sold

**products**can also be calculated in monetary (or monetary) terms. Of sales in value terms is the total volume**of products**shipped to customers and paid for in full.6

After calculating the volume of sold

**products**it is necessary to compare it with the planned indicators and volume produced**products**. This analysis will allow you to properly plan resource needs and production rates**of products**and predict the further pace of sales.