For a qualitative analysis and forecast of the turnover of goods in sales, it is necessary to start with the definition of a quantitative indicator, calculating the total revenue from the sale of all products and services. If we are talking about small volumes, as well as a limited or specific assortment, then an elementary formula is quite suitable for such a calculation:
T = C * K ,
where C is the price per unit of goods, and K is the total quantity sold during the period under review.
For example: in a month the enterprise nurse database sold 56 desks, each costing 4,500 rubles, as well as 13 soft armchairs at 5,900 rubles and 20 dining chairs at 3,000 rubles each. First, it is necessary to determine the turnover for each type of product group using the specified form, and then sum up the obtained values, that is: 56 * 4,500 + 13 * 5,900 + 20 * 3,000. The resulting amount of 388,700 rubles will be the desired total retail sales turnover.
If the company is large and the range of goods offered is classified by many indicators into types and subgroups, then the use of such a simple calculation is difficult, which necessitates the use of an improved formula that uses accounting data, banking information, cash and statistical reporting for a certain period of time as elements.
Formulas for calculating sales turnover
If the data is obtained from primary accounting documentation, the following formula is applicable:
B = (DNCD + DSCD) – (DNND + DSND),
Where:
B – net profit of the organization per working day (RD);
DNKD – total cash receipts for RD;
DSKD – total amount of funds received into accounts for RD;
DNND – total revenue in the cash register at the beginning of the next working day;
ДСНД – the total amount of funds received into accounts at the beginning of the next RD.
It should be noted that when using the specified formula to calculate net profit, payments made for other than specific goods are not taken into account. Goods sold on credit or in installments are also included in the calculation, while the rest of the money, although deposited into the company's current accounts, should not be taken into account.
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