The index system of the analysis of financial activity of the enterprise allows to estimate its efficiency most fully. To define the general index of a turnover of goods and its physical volume, it is necessary to apply a method of calculation for the prices and quantity of units of production.
Instruction
1. Turnover of goods consists in its exchange for money, i.e. realization to the consumer. Thus, the more this size, the is more profit of the enterprise. Besides, the analysis of the realized physical production volume allows to estimate correctness of the chosen production strategy or to develop new taking into account former mistakes.
2. Dynamics of physical volume is affected by a set of factors. It is a change of seasons, fashion and the area that especially concerns clothes, accessories, cosmetics, jewelry, automotive vehicles (jeeps for hilly and rural areas, automobile for the city), products and so forth. It is necessary to estimate objectively the current demand and to offer buyers the goods which are most meeting their requirements and financial opportunities.
3. A commodity turn is distinguished on the volume of party of sale. It can be retail, small or large wholesale. For the chosen settlement period the amount of works of retail or wholesale prices of separate categories of goods for the corresponding quantity is calculated: FO = ΣPj•Qj.
4. For example, let the enterprise turns out restaurants and hotels products. It can be cloths, napkins, sheets with an institution logo, ware, etc. To determine physical volume, it is necessary to increase the price of each name of quantity of the sold sets and to put the received results: FO = Rskat·Qskat + Rsalf·Qsalf + … + Rpos·Qpos.
5. To analyze two sizes, it is necessary to define the general index. It consists in comparison of indicators of volumes of the basic and current periods taking into account the prices of both periods: Iobshch = ΣP1•Q1/ΣP0•Q0.
6. This indicator visually illustrates as increase/reduction of prices influences realization volume. There is also an index of physical volume which considers the impact of change of other significant size – quantity of the made products: Ifiz = ΣP0•Q1/ΣP0•Q0.