With the inevitability of planning production volumes and the sale of a commercial product, each commercial structure faces. The calculation of output is a formula, thanks to which one can find an obligatory component not only in production planning, but also in the activities of supply and marketing departments. In addition, the head of the company needs to present the capacities of production value, which are calculated in physical and monetary terms. The article will focus on the volume of production. Formula, indicators, calculation principle - let's consider these and other equally important aspects.
Definition
In essence, the volume of output should be understood as the summed amount of a commodity product produced for a specific period of time and expressed by means of different indicators. It is worth adding that the significance of this or that indicator can be justified from two points of view:
- Strategic point of view. The thing iswhat the company is positioning. It is it that provides the conditions necessary for concluding contracts and promoting the product on the market.
- Financial point of view. The indicator is considered a key volumetric value that characterizes the scale of the company's production work. The commercial structure undertakes to provide such information to higher founders, organizations, investors and other users.
Let's look at indicators
The output formula has certain indicators. They are the units of measurement of the production quantity and the sale of the product. It is important to note the following points here:
- Natural (m, tn, kg, pcs).
- Value (in rubles or other currency).
- Conditionally natural (in this case, they use the formula for the release of products of a heterogeneous type).
After considering the units of change, it is advisable to go directly to the calculations.
How to determine output? Formula
The main indicators that characterize the studied parameter are the commodity and gross value. The latter should be understood as the monetary expression of the entire volume of the company's products. As well as those services that were provided during the reporting period. The gross value in the corresponding output formula takes into account the total value of the product produced, semi-finished products, services rendered, intra-system turnover, as well as changes in stocks.work in progress.
Commodity value should be considered as the cost of a product produced by an enterprise and intended for sale. It should be noted that fluctuations in indicators of "work in progress" and on-farm turnover are not included in it. Many enterprises have identical values of commodity and gross output. To do this, there must be no indicators of work in progress and internal turnover.
Calculation of gross product
Gross output is equal to (formula): VP=TP + (NPq/g – NPq/g). In this equation, TP and Vp - Comrade. and shaft. products. And NPk/y and NPk/y, respectively, are work in progress at the beginning and end of the year.
Calculation in natural values
An equally important aspect of the issue is the expression of output according to a formula that involves the use of natural values. This technique is used in the process of analyzing the volume of output and sales. According to varieties and categories of a homogeneous product. So, you can determine the volume of output by the formula:
Def=C x C, where K is the number of produced units of marketable products, and C is the cost of one product.
For example, 100 parts were produced during the period under review. The price of each of which is 200 rubles. And 500 parts, the price of which is 300 rubles. Accordingly, the total output according to the formula will be 170 thousand rubles. The calculation will be as follows: 100 x 200 + 500 x300.
Finding the volume of sales of products
You need to know that the volume of sales of a commercial product is based on the proceeds received or the quantity of products shipped. For an analyst, it is fundamentally important how the product is sold. In other words, he must be aware of whether to increase the production volume and whether the demand for the product decreases. The indicator of the volume of goods (in dynamics) that was sold answers these questions. In this case, you can find the annual output using the formula:
For example, the output of marketable products for the year is 300 thousand rubles. The balance of the finished product in warehouses is: 20 thousand rubles. at the beginning of the year, 35 thousand rubles. - finally. So, the volume of goods sold can be calculated: Orp=300 thousand + 20 thousand - 35 thousand=285 thousand rubles.
Optimal volume
Optimum is the volume of production, which fully ensures the fulfillment of the conditions associated with the agreements concluded within the agreed time frame. Moreover, the efficiency should be maximum, and the costs - minimal. You can determine the optimal volume by comparing marginal and gross indicators.
Calculation of optimal indicators
When comparing gross values, it is customary to calculate profits subject to different volumes of production and sales of the product in the following sequence:
- Determine the volume of output of marketable products according to the formula in which the profit is 0.
- Calculate the production volume with maximum profit.
Next, it is advisable to demonstrate the calculation of optimal indicators using an example.
Profit (revenue) - shaft. costs)
Sales volume |
Product cost |
Revenue |
Gross costs |
Profit=Revenue-Gross Costs |
| 0 | 100 | 0 | 1000 | -1000 |
| 5 | 100 | 500 | 1000 | -500 |
| 10 | 100 | 1000 | 1000 | 0 |
| 15 | 100 | 1500 | 1000 | 500 |
| 20 | 100 | 2000 | 1000 | 1000 |
| 25 | 100 | 2500 | 1000 | 1500 |
| 30 | 100 | 3000 | 1000 | 2000 |
| 35 | 100 | 3500 | 1000 | 2500 |
| 40 | 100 | 4000 | 1000 | 3000 |
| 50 | 100 | 5000 | 1000 | 4000 |
Comments
Let's consider the essence of calculations in determining the indicator of sales with marginal and zero profit. From the table above, it can be seen that the company will only be able to reach a profit that is equal to zero in the case of manufacturing from 15 to 20 elements. It is worth noting that the maximum profit will reach if the output is equal to 50 pieces.
In this example (in the case of given cost parameters), the volume of the sold product, equal to 50 units, will be the optimal indicator. Thus, when concluding supply contracts, it is necessary to proceed from the optimal production value.
By comparing the marginal indicators, it is possible to determine up to what point the increase in production volume is appropriate. Here the attention of the representative of economic knowledge is drawn to income and costs. There is a rule: if the marginal value of income per unit of output is greater than the maximum cost, you can continue to increase production volumes.
Factors affecting sales
When calculating the optimal values, it is necessarypay attention to factors that have a significant impact on the volume of sales of a commercial product. These include:
- factors that indicate the company's security with raw materials and material resources, the use of new methods and technologies, the availability of qualified employees, and so on;
- factors that depend on market indicators, for example, product prices, market saturation with a competitive product offer, purchasing power.
Product cost. Formula
To master the following equations, you should study the analysis technique used in each individual case. After all, if the definition of the cost of a product seems clear, then the formulas used to calculate it are considered strict mathematical expressions.
So, the first step in calculating the cost of one way or another is the identification of costs for the production of a service or product. This process is commonly referred to as term, so the calculation of the s / s of the product. It can be planned, actual and normative. The first and last categories express the idea of how exactly the economic process should be built. The actual calculation is based on real data.
Under the calculation of the cost of production in the territory of the Russian Federation, it is customary to understand a process that is regulated by a variety of industry and legislative norms. This is due to the practice of setting prices for goods based on the size of the declared cost. It is worth noting that in many casescommercial structures resort to regulating the system of determining the cost by redistributing costs from one variety of product to another (instead of changing prices in the relevant market). This is done in order to legally be able to raise or lower the price.
After determining the amount of costs and subsequent distribution in accordance with expenditure items, the calculation of their specific size becomes relevant. The formulas by which the cost is found are used for this. It must be borne in mind that costing is a universal procedure for any business process. Such calculations are extremely complex in the case of industrial production analysis. The fact is that the maximum number of different types of methods for calculating the cost is used here. By the way, they are also adapted for other processes in the economy.
For a general assessment of the effectiveness of a commercial structure, the full cost formula is often used: the sum of production costs + sales costs. The result shows the maximum amount of actual or planned expenses. It is worth noting that the indicators obtained in the case of applying the remaining cost formulas are nothing more than parts of the total value.
For a market type of economy, not just manufactured, but sold products are of decisive importance. It is the cost formula in this case that is: the cost of a product sold=full cost - the cost of unsoldproduct.
It is also advisable to consider an example of finding a complete s / s in expanded form, in other words, with the allocation of individual components: Costs for materials and raw materials + Energy costs + Transportation costs + Salaries of key personnel + Salaries of support and administrative personnel + Deductions of salary + After-sales service and sales expenses + Depreciation + Other expenses.
Final part
So, we have considered the formulas used in practice for calculating output, indicators and principles for finding them. In addition, we dismantled the category of the cost of a commercial product.
In conclusion, it should be noted that the analysis of the volume of production and sales is a must. Analytical activities begin with a study of production volumes and growth rates. That is why among the primary tasks of analyzing the production volume and sales should be an assessment of the dynamics of the volume of the product; identification of factors influencing the change in these values; disclosure of reserves to increase output and sales.
