Output: formula, calculation principle, indicators

Each commercial structure is faced with the inevitability of planning production volumes and selling a product. Calculation of output is a formula due to which you can find the mandatory component not only in production planning, but also in the activities of supply and marketing divisions. In addition, the head of the company must submit production capacities that are calculated in physical and monetary terms. The article will focus on the volume of output. Formula, indicators, calculation principle - consider these and other equally important aspects.

Definition

In fact, the volume of output should be understood as the summed amount of a commodity product produced for a specific period of time and expressed through different indicators. It is worth adding that the significance of a particular indicator can be justified from two points of view:

1. Strategic point of view. The fact is that the company is positioning. It provides the necessary conditions for concluding contracts and promoting a product on the market.

2. Financial point of view. The indicator is considered a key volume value that characterizes the scale of the company's production work. The commercial structure is obligated to provide such information to higher founders, organizations, investors and other users.

Consider the indicators

The formula for the volume of output has certain indicators. They are the units of production quantity and product sales. It is important to note the following points:

1. Natural (m, t, kg, pcs).

2. Cost (in rubles or other currency).

3. Conditionally-natural (in this case, the formula for the production of products of a heterogeneous type is used).

After considering the units of change, it is advisable to go directly to the calculations.

How to determine the output? Formula

The main indicators that characterize the studied parameter are the commodity and gross value. The latter should be understood as the monetary expression of the entire volume of the company's products. As well as those services that were provided during the reporting period. The gross value in the appropriate formula for the output takes into account the total value of the manufactured product, semi-finished products, rendered services, intra-system turnover, as well as changes in the balances of work in progress.

Commodity value should be considered as the value of the product released by the enterprise and intended for sale. It should be noted that fluctuations in the "incomplete" indicators and on-farm turnover are not included in it. Many enterprises have identical values ​​of commodity and gross output. For this, there should be no indicators of work in progress and internal turnover.

Gross Product Calculation

Gross output is (formula): VP = TP + (NPK / g - NPN / g). In this equation, TP and VP are comrade. and shaft. products. And NPn / g and NPK / g, respectively, are incomplete production at the beginning and end of the year.

Calculation in kind

An equally important aspect of the issue is the expression of output according to a formula involving the use of natural values. This technique is used in the process of analyzing output and sales. In accordance with the varieties and categories of a homogeneous product. So, you can determine the volume of output by the formula:

Opr = K x C,

where K is the number of manufactured units of marketable products, and C is the cost of one product.

For example, over the period under review, 100 parts were produced. The price of each of which is 200 rubles. And 500 parts, the price of which is 300 rubles. Accordingly, the total output according to the formula will be 170 thousand rubles. The calculation will be as follows: 100 x 200 + 500 x 300.

Finding the volume of sales

You need to know that the sales volume of a marketable product is based on the revenue received or the number of products shipped. For the analyst, it is crucial how the product is sold. In other words, he must be aware of whether to increase production and whether the demand for the product is reduced. The indicator of the volume of goods (in dynamics) that was sold answers these questions. In this case, you can find the annual output according to the formula:

Orp = VP + Ogpng - Ogpkg,

where VP - gross product, Ogpkg and Ogpng - the remains of finished products at the end and beginning of the year.

For example, the volume of commodity output for the year is 300 thousand rubles. The remains of the finished product in warehouses are: 20 thousand rubles. at the beginning of the year, 35 thousand rubles. - finally. So, the volume of goods sold can be calculated: Orp = 300 thousand + 20 thousand - 35 thousand = 285 thousand rubles.

Optimal volume

The optimum is the volume of production, which fully ensures the fulfillment of the conditions associated with the concluded agreements on time. Moreover, efficiency should be maximum, and costs should be minimal. The optimal volume can be determined by comparing the marginal and gross indicators.

Calculation of optimal indicators

When comparing gross values, it is customary to calculate profit under the condition of different volumes of production and sale of the product in the following sequence:

1. Determine the volume of output of marketable products by the formula at which the profit is 0.

2. Calculate the production volume with maximum profit.

Further, it is advisable to demonstrate the calculation of optimal performance by example.

Profit (revenue) - the shaft. costs)

Comments

Consider the essence of the calculations in determining the indicator of sales with marginal and zero profit. From the table above it is clear that the company will succeed in achieving profit, which is equal to zero, only in the case of manufacturing from 15 to 20 elements. It is worth noting that the profit will reach the maximum value if the issue is equal to 50 pieces.

In this example (in the case of the specified cost parameters), the volume of the product sold, equal to 50 units, will be the optimal indicator. Thus, when concluding supply contracts, it is necessary to proceed from the optimal value of production.

By comparing the marginal indicators, it is possible to determine to what point the increase in production volume is appropriate. Here the attention of the representative of economic knowledge is drawn to income and costs. There is a rule: if the marginal amount of income per unit of output is greater than the maximum cost, you can continue to increase production volumes.

Factors Affecting Sales

When calculating the optimal values, it is necessary to pay attention to factors that have a significant impact on the volume of sales of a marketable product. These include:

• factors that indicate the provision of the company with raw materials and material resources, the use of new methods and technologies, the availability of qualified employees, and so on;

• factors that depend on market indicators, for example, product prices, market fullness with a competitive product offer, and purchasing power.

Cost of production. Formula

To assimilate the following equations, one should study the analysis technique used in each individual case. After all, if the definition of the cost of a product seems understandable, then the formulas used to calculate it are considered strict mathematical expressions.

So, one way or another, the first step in calculating cost is considered to be the identification of costs for the production of a service or product. This process is usually denoted as eq. term, so the calculation of s / s of the product. It can be planned, actual and normative. The first and last categories express the idea of ​​how exactly the economic process should be built. Actual costing is based on real data.

Under the calculation of the cost of production on the territory of the Russian Federation, it is customary to understand a process that is regulated through a variety of industry and legislative norms. This is due to the practice of setting prices for goods based on the size of the declared cost. It is worth noting that in many cases, commercial structures resort to regulating the cost determination system by redistributing costs from one variety of a product to another (instead of changing prices in the corresponding market). This is done in order to legally be able to raise or lower the price.

After determining the amount of costs and subsequent distribution in accordance with expenditure items, it becomes relevant to calculate their specific size. The formulas by which the cost is found are used precisely for this. It must be borne in mind that costing is a universal procedure for any business process. Extreme complexity of such calculations are in the case of industrial production analysis. The fact is that here the maximum number of different types of techniques is used to calculate the cost. By the way, they are adapted for other processes in the economy.

For a general assessment of the effectiveness of a commercial structure, the full cost formula is often used: the sum of production costs + implementation costs. The result shows the maximum amount of actual or planned costs. It is worth noting that the indicators obtained in the case of applying the remaining cost formulas are nothing more than parts of the total value.

For the market type of economy, not just manufactured but sold products are of decisive importance. Namely, the cost formula in this case is as follows: cost of sales = total cost - cost of unsold product.

It is advisable to consider the example of finding a full s / s in expanded form, in other words, with the separate components: Costs of materials and raw materials + Costs of energy resources + Transportation costs + Salaries of key personnel + Salaries of auxiliary and administrative personnel + Payments from deductions + Expenses for after-sales service and sales + Depreciation deductions + Other costs.

Final part

So, we examined the formulas used in practice for calculating the output, indicators and principles of their location. In addition, we disassembled the cost category of a commodity product.

In conclusion, it should be noted that the analysis of production and sales is a must. Analytical activity begins with a study of production volumes and growth rates. That is why among the paramount tasks of the analysis of production volume and sales should be designated assessment of the dynamics of the volume of the product; identification of factors that influence the change in these values; disclosure of reserves for increasing output and sales.