Goods turnover is an exchange of the made products for money, in other words – its realization. The more the enterprise releases goods, the can get more profits. The index system of the analysis of cost efficiency allows to consider dynamics of various processes more fully. In particular, to estimate growth or recession of realization, it is necessary to define the index of physical volume of goods turnover.
Instruction
1. Comparison of data on one same size or process for the different periods of time is a basis of the financial analysis. An important role is played here by indexes as they are relative indicators, namely express change as a percentage. In most cases such assessment is the most evident.
2. Physical volume is the quantitative sign equal to number of units of the made products. It would seem, the more there will be a consignment, the more money for it can be gained. However in reality this conclusion not always is so simple. On profit the set of factors, as well as influences volume. It is a type of products, its relevance years, seasonality of food, etc. at present. For example, it would be strange to increase production of warm coats and to hope to sell their large number during the summer period.
3. To define the index of physical volume of goods turnover, it is necessary to have on hand data on the prices and quantity of the sold products for a settlement period. It is a little simple to find a ratio of volumes for the beginning and the end of the period, it is necessary to consider still the prices of different names as seldom the enterprise makes bold to specialize in something one. It is too risky in the conditions of instability of the market.
4. So, the general formula of the index looks so: I = Σ(q1*р0)/Σ the prices of the basic period are (q0*p0) where qi are sales volumes, p0.
5. Apparently from a formula, the prices of the current period do not participate in calculations. It is connected with orientation of an indicator. The described index is counted to see dynamics of volume, its influence on financial result. If it is necessary to analyze also influence of the prices, then several other formula is applied: Iobshch = Σ(q1*р1)/Σ (q0*p0), such indicator is already the general index of physical volume.