Basic Accounting Knowledge: Sales Revenue Plan
Sales revenue plan
Sales revenue plan is sales revenue of various commodities. Forecast On the basis of monetary measurement, the plan reflects the total sales revenue of enterprises in a certain period. Sales revenue plan includes sales revenue plan and other sales income plan.
Determination of sales revenue content
The determination of product sales during the planned period should be based on the importance of various industrial products, the importance of the national economy and people's livelihood, market supply and demand, and the characteristics of the production enterprises. There are mainly three situations:
1. according to the forecast demand, combined with the actual production capacity of the enterprise, determine the sales volume of the planned period.
Demand is greater than production capacity, production is planned as sales volume, demand is less than production capacity, and demand is forecasted as planned sales volume.
2. contract the supply and demand stipulated by the supplier and the buyer as the sales volume for the planned period.
Under the guidance of the national plan, the majority of the industrial products that are relatively concentrated in production, widely sold and which have a great impact on social production and people's lives should be signed by the suppliers and buyers.
3. according to the planned tasks assigned by the superiors, and combining the greatest possibility of the enterprises, determine the sales volume of the planned period.
such
Method
It is suitable for the production enterprises and the resource development enterprises with relatively simple varieties that are related to the national economy and the people's livelihood.
As for the selling price of products, they should be determined in different situations.
Those with unified prices prescribed by the state or higher authorities shall be calculated at a uniform price; there is no uniform price.
Price
And then calculated at floating price or agreement price.
According to the principle of quality based pricing and high quality and high price, the sales revenue of different grades of products should be calculated according to the price of each grade, and the sales revenue can be calculated according to the average unit price of different grades.
The average unit selling price formula is as follows:
Average unit price = sigma, unit price of a product * the proportion of the product.
Compilation method of sales revenue plan
(1) the method of compilation of sales revenue plan -- direct method
After the sales revenue (volume) is forecasted, the sales plan can be worked out.
Separately determine the sales revenue of various products and summarize the total sales revenue of the enterprises.
The following formula can be drawn:
Product sales revenue during planning period = sigma (product price per unit * planned sales volume)
(two) determination of sales volume
1. according to the forecast demand, combined with the actual production capacity of the enterprise, determine the sales volume of the planned period.
2. contract the supply and demand stipulated by the supplier and the buyer as the sales volume for the planned period.
3. according to the planned tasks assigned by the superiors, combined with the greatest possibility of the enterprises, determine the sales volume of the planned period.
(three) determination of product price
1. any unified price stipulated by the state or higher authorities shall be calculated at a uniform price.
2. if there is no uniform price, the floating price or the agreed price shall be calculated.
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