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.
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.
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.
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.
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.