The analysis of results of financial activity of the enterprise covers several spheres, in particular, calculation of production volumes. Depending on ways of calculations the products are commodity, gross, realized and clean.
Instruction
1. The profit of the enterprise develops following the results of sales of finished goods, proceeding from volumes of its realization. For any producer important that this size had the positive sign and corresponded to forecasts. Therefore at each enterprise the financial analysis within which, in particular, it is necessary to determine the volume of the gross, commodity and sold output is regularly carried out.
2. All three quantitative indices represent the production volumes calculated by various technique. The volume of production made at the enterprise with use of own or bought materials minus the intermediate products and semi-finished products involved by production is called gross. It means that the gross output includes only final goods. Such method allows to avoid the double account and is called factory.
3. The volume of products is defined on the basis of the previous indicator. From the volume of gross output it is necessary to take away quantity of the remains of work in progress and also the semi-finished products and intermediate products intended for processing in the enterprise. An exception the semi-finished products ready to realization make, for example, automobile spare parts.
4. The sold products are a volume of a consignment, already paid and shipped for delivery to the buyer. This quantitative index can differ from commodity as in big, and downwards. It, as a rule, includes a part of products of the previous reporting period and can not consider a part of volume current yet.
5. There is a concept of net production which consists in calculation of cost gross minus the total material inputs (costs of raw materials, materials, the consumed fuel and the electric power). This size is expressed in monetary units, it is considered in the prices of final consumption and characterizes a contribution of the enterprise to national income.