Audit and economical analysis


Table 68 Important issues of production and sales analysis



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complex. financial analaysis 2020-21.

Table 68

Important issues of production and sales analysis

Topics of the analysis

System of indicators to be studied

Purpose of analysis

The result of the analysis

The content of product production and sales analysis and its sources

Theoretical and methodological bases of production and sales analysis are classified

An important system of indicators for production and sales, and their classification, analysis tasks, and information sources

The content, functions, and sources of information are described in the product sales analysis

Analysis of the production and sales plan performance

Completion of production and sales plan

Performance, dynamics and comparative change of production and sales plan are evaluated

Estimated plan, budget, forecast parameters of financial and economic activity of the enterprise are determined

Analysis of the nomenclature and assortment of production

Completion of the nomenclature and assortment plan

Implementation of the nomenclature and assortment plan, the impact of the plan on financial and economic activity of the enterprise

Identifies and measures the proper identification of the nomenclature and ascorruption and their targeted management

Product quality analysis: defect in production

The product of the highest and first category.

Product differential coefficient.



The quality of the product, its cash flows, and its impact on the financial results

Measures to improve product quality will be considered

Analysis of Product Rationity

Product Rationity Coefficient

The importance of production rhythm in sustaining sustainable and sustainable development is assessed

Measures will be taken to prevent it and to prevent it

Innovative product analysis

The share of innovation products in total output

Innovative products will be evaluated in terms of their competitiveness

Measures will be taken to increase the volume of innovation products, and broader implementation of scientific, technical innovations

Analysis of goods sold abroad

The share of exported goods in total output

The volume of exported goods, currency earnings and access to world markets will be assessed

Measures to increase export volumes will be considered

Analysis of Factors Affecting Product Production

Effectiveness of the product in relation to labor tools, work items, labor factors

Quantities and quality factors affecting the production and sales volumes are mentioned

Measures will be taken to increase the production and sales volumes and to ensure its sustainable development

The system of indicators that summarizes the volume of produced goods includes the following indicators:

Gross product - the volume of the product produced, rendered and performed by the enterprise at a certain time (day, month, quarter, year) at actual and comparable rates.

The product is a product that has been consumed and delivered to consumers through all the production lines.

Sold product - products that are sent to consumers in the form of dispatched or credited documents.

The nomenclature of products is a list of quantities and groups of goods, subgroups and positions that are considered in the registration.

The assortment of goods (works, services) - is a product of different products, depending on the specific marks of products, ie its varieties, varieties, sizes, marks, archiels.

It is profitable for the enterprise to produce more cost-effective, low-cost goods. Therefore, special attention will be paid to the analysis of structural changes in the volume of goods production analysis.

Structural changes in the volume of products can be determined by the performance indices. Working capacity is determined by the normative-hour, normative rate of salary.

Different levels of performance of the plan according to product types indicate structural change. In order to fulfill the production plan for the entire production, all types of genuine products must match the planned product composition and composition.

Production rhythm - gradually classifies product production.

The creation of a stage production, improve product quality, the level of use of resources will affect the fulfillment of contractual obligations.

Product Quality. An important focus in the analysis is the quality of production and sales. Quality of the product is defined by its positive characteristic of its level of productivity, customer taste, response to international and country standard.

Because of compliance with the requirements of the international and national standards, products are made in the top and first categories.


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