of business entities in the process of production of goods and execution of works performed valuation of its activities, the value of which is equivalent to the revenue received from the sale of the finished product.Cash payments from customers are the main resource used to reimburse costs incurred by the procurement of raw materials.The resulting revenues are reduced now spent finances.
timely payment for goods sold allows continuous circulation of funds and uninterrupted process.In the case where the revenue comes out of time, the company has become unstable.Delayed receipt of payments from customers threatened breach of various contracts with suppliers, payment of fines and penalties, as well as a decrease in the value of income received by a business entity.
economic services businesses performed a planned settlement proceeds.This index can be determined for the coming quarter or year, as well as those who were numbered promptly.Revenue, which contains the formula for calculating the volume of sales, value of excise duties, as well as marketing and trade discounts, is based on the current tariffs and prices.
If the demand for manufactured goods is guaranteed, the definition of income from customer funds may be made using the method of direct calculation.The basis of this method is the assumption that the volume of production and sales of pre-linked and constitute an amount equal to consumer demand.Only then the method of direct calculation can be defined revenues.The formula of calculation in this case contains two factors.One is the index of the volume sold of comparable products.The second factor is the unit price.
Market relations do not guarantee the availability of consumer demand for the entire quantity produced during the manufacture of the product.The volume of sales is directly dependent on the price level.To the presence of all the factors was determined by revenue, the formula to calculate it contains the coefficient of elasticity.The value of this index may be greater or less than unity and equal to it.
When calculating the planned receipt of payment for goods can be applied calculation method.Sales, the formula for determining which includes a number of product sold adjusted for residues of products that are in stock at the beginning and end of the period of instability in the planned demand.The index, defined in this way, most reliably reflects the real situation that may arise during the sales.Planned revenue calculation formula which consists of three elements, determined by this method a little different.For inventories of finished goods at the beginning of the period added to the planned volume of production of goods.From the resulting addition deducted unclaimed remains of customers products.
economic life of the enterprise is defined as gross revenue, the calculation formula which in addition to the funds obtained from the sale of goods includes revenues from other operations.This index is calculated taking into account the specifics of the business entity.For different entities gross revenue may include:
- the amount of remuneration, which were obtained by the commission, attorney, freight forwarders, etc., if the sale of goods was carried out under commission contracts or orders, as well as freight forwarding, and so on.etc .;
- the amount of the rental property;
- remuneration for the performance of design or construction work performed on their own;
- the sum of doing business, the resulting budgetary organizations, etc.
