Implemented products – are the products shipped by the company from its territory and paid by the buyer. Its volume is calculated in physical or monetary terms.
All the necessary information for the analysis comes from standard financial statements: "the Report on profits and losses" (form № 2), "the annual Movement of goods, their shipment and implementation" (statement No. 16), the accounting data reflected in the accounts of 40 "Output of products", 43 "Finished goods", 45 "Shipped products" and 90 "Sales". You can also use regular statistical reporting (e.g., form № 1-p "Report on production of industrial enterprises").
The volume of sold production in volume terms is calculated as the sum of all units shipped and paid for the products for all periods included in the reporting period. Natural indicators are pieces, kilograms, packing, tons, meters, etc.
The volume of sold products in terms of money (or value) is determined by the selling price of the goods including value added tax. The measuring units here are of rubles (dollars, euros etc). Simply put, the realized production in monetary terms is the company's revenue received from the buyer for the delivered goods.
Also the volume of sold products can be determined on the basis of commodity production. For commodity products is fully finished products has already been transferred to the buyer or stored in the warehouse. In this case, the volume of sold production can be calculated as the difference between the commercial products and the warehouse inventory for a specified period.
Remember that sales is considered only products for which payment has been credited to the account of the company (or in cash). Therefore, the calculation doesn't include the products delivered to the buyer but not yet paid.
Advice 2: How to find the volume of the products
Determination of the amount of produced or sold products – one of the fundamental operations that should be able to do every economist. That is why in the economic and financial educational institutions are so common tasks in which you want to find the volume of the products.
Most often, the expression "volume of production" means the amount produced or sold by an enterprise of products over a certain period of time. It can be expressed in quantitative and monetary terms. To find the volume of production in monetary terms, multiply the quantity by price per unit. The calculation becomes somewhat more complicated if the products are not homogeneous, and price, respectively, varies depending on the party. In this case find individually the volume of each batch and total the results.
Quite often the need to calculate the amount of products in so-called comparable prices. Comparable prices are the prices of a particular year or on any particular date. They can be clearly known and recorded or found through the appropriate coefficients, for example, through inflation. In the case when you want to find the volume of production in comparable prices, to multiply the number of produced products at prices of a certain year, or to adjust the volume of production in current prices for the required ratio.
Also common situation when you need to find the volume of productssold within a certain period, e.g., quarter, six months or year. However, as a rule, known for the remains of goods at the beginning and end of the period. To find the volume of the product within a certain period of time, to the volume of productproduced during a given period, e.g., year, add existing remnants of products at the beginning of the year and subtract the remnants of productsheld in storage at the end of the year.