Any, even the smallest production, organizes its activities in a way that will eventually get out of her income.Revenue from product sales - this is all the money that came at the expense of the company after the sale of goods, works or services.It is the main source not only of income but also of funds for reimbursement of all costs.Accordingly, the more revenue the better it is for the company.It should be noted that the company may receive revenues not only on its core business, but also from the so-called non-trade operations.This can be a free handing space for rent, income from operations with securities, etc.Other revenues from sales - is another way of additional revenues, such as those associated with the implementation of the retired fixed assets and materials.
Every enterprise wants to revenue from sales was as much as possible.But this is not always because its size depends on many factors, which in the end result and give a certain amount of revenue.From the same performance it depends on how quickly arrive at the disposal of the company's revenue.This is very important because it is part of it will go to pay off debt, the purchase of necessary raw materials, pay for rent, salaries, tax deductions to the budget and extrabudgetary funds, etc.In other words, sales of only partially represents the income.Only after all payments will be made, we can talk about the company's net income.One of the most important factors influencing the amount of revenue and its rate of revenue is the pricing.The price of goods is determined based on the ratio of supply and demand.It is a kind of compromise between the wishes of the prospective buyer and the seller.Accordingly, the faster this compromise is found, the sooner you can expect to receive revenue.
Speaking about other factors that affect the amount of revenue from sales of products, works and services, it should be noted the following: the volume and speed of products (works and services), the range of products (works, services), quality(works, services), delivery (execution), compliance with contractual obligations and the terms document.
Recently, to determine the date of receipt of the proceeds from the sale of two methods:
· shipping and presentation of settlement documents to the buyer (the so-called accrual).
· For payment, when revenue is calculated only after the monies received to the account or in cash (cash basis).
Cash method is mainly used for purposes of taxation of small businesses, but the accrual must adhere to all other companies, thereby taking into account the proceeds only after there was a shipment of goods, services rendered or work performed.As shipments and revenue is defined in accounting.
If the revenues from product sales is recognized upon shipment of products, services and directions of work, the tax obligation arises immediately, regardless of where the money had been received from buyers.In this case, the company can create a reserve for doubtful debts, the creation of which are funds before tax.For doubtful accounts refers to unsecured debt buyers, which have already expired payments.
Thus, revenue from sales and other activities - these are funds that provide enterprise stability.In the case if, for any reason, revenues are not placed at the disposal, the company may incur significant losses.
