A mandatory element of sales revenue analysis is the calculation of its amount.
To do this, economists use a standard formula that gives a very clear understanding of the volume of money received from the sale of products:
Revenue = Price of product * Number of units sold.
Let's look at the daily viber database revenue of a small grocery store as an example. The following goods were sold during the day: 10 bags of sugar at 900 rubles, 15 sticks of sausage at 400, 17 kg of potatoes at 50 rubles, 20 liters of milk at 60 rubles per liter. The revenue will be calculated as follows:
Revenue = (10 * 900) + (15 * 400) + (17 * 50) + (20 * 60) = 17,050 RUR.
During one work shift, the price of individual product names may change. In this case, it is necessary to separately calculate the revenue from the sale of products at the old and new prices, and then add up the resulting values.
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Calculation of individual types of revenue
An analysis of an organization's revenue allows us to identify gross, net, trade, currency, marginal, average, and hidden revenue. Let's look at each of them in more detail:
Gross revenue
It includes all receipts of cash and funds from bank accounts of clients in favor of the enterprise, regardless of the origin of the income, its operational or other nature, and other factors.
Gross revenue = Ʃ revenue from all transactions.
So, if a company sold goods worth 100,000 rubles in a month, received income from the sale of bonds in the amount of 20,000 rubles and rent from renting out commercial space in the amount of 50,000 rubles, then the gross revenue is calculated as follows: 100,000 + 20,000 + 50,000 = 170,000 rubles.
This value is of interest for planning settlements with counterparties, creditors, employees, and mandatory payments.
General formula for calculating revenue
Net revenue
This value is the difference between gross revenue and the amount of mandatory payments. It provides the basis for planning the enterprise budget and assessing its profitability. Analysis of net revenue allows us to judge the amount of future profit, the profitability of the enterprise.
Net revenue = Gross revenue – VAT – Excise taxes – Customer discounts – Cost of returned goods.
Example: a grocery store received 500,000 rubles from the sale of goods per day. The owner will have to pay 50,000 for excise taxes, 25,000 for VAT. In addition, some goods were sold at a discount, the amount of which was 20,000 rubles. One of the buyers was dissatisfied with the quality of the goods that he purchased for 5,000 rubles, and returned it to the store. As a result, if the gross revenue was 500,000 rubles, then the net revenue was only 400,000 rubles (500,000 - 50,000 - 25,000 - 20,000 - 5,000).
Trading revenue
It reflects the amount of cash received from the retail sale of goods and services. Both cash and receipts from accounts are taken into account. The assessment is made based on data from cash registers at the end of the work shift.
Trading revenue
The following formula is used:
Trading revenue = Total sales at the end of work – Cash register data at the beginning of the day.
If the café “U Ivana” had revenue of 70,000 at the beginning of the shift and 170,000 at the end, then the trading revenue at the end of the shift will be 170,000 – 70,000 = 100,000 rubles.
Foreign exchange earnings
If an enterprise sells its goods abroad, it can receive payment for them in euros, US dollars, etc. In this case, a foreign currency account and an additional transit account are opened in the bank, ensuring the receipt of payments in the currencies of other countries.
Gross foreign exchange earnings = Ʃ of foreign exchange funds received.
Net foreign exchange earnings = Total foreign exchange earnings – Foreign exchange expenditure on exports.
Thus, the company "AvtoVAZ" sells some models of its cars abroad. Let's assume that in a month it sold 20 cars to foreign buyers at a price of $ 10,000 each. Total revenue is $ 200,000. The costs of carrying out export operations amounted to $ 1,000 for each car. Thus, foreign exchange earnings: 200,000 - (20 * 1,000) = $ 180,000.
Marginal revenue
This amount reflects the proceeds from the sale of any additional product or service.
Marginal revenue = Total sales revenue – Revenue from planned sales.
For example, a store has a plan for the month: to sell 10 cars at a price of 2,000,000 rubles. However, in reality, 12 cars were sold during the target period at the same price. Marginal revenue: (2,000,000 * 12) – (2,000,000 * 10) = 4,000,000 rubles.
Average revenue