Audit and economical analysis

Table 83

Analysis of the rationality of products

(in thousands of soms)

Ten days	Reporting year		This is a product made of generosity.	Completion of the plan,%	Completion of the Action Plan,%
	Business plan	Fee amount
1	2	3	4	5	6
1st quarter	25,000	15,000	15,000	60	60
2nd quarter	25,000	20,000	20,000	80	80
3   fourth	25,000	30,000	25,000	120	100
Fourth quarter	25,000	40,000	25,000	160	100
Common	100,000	105,000	85,000	105	85

The company established the same four quarters of the year in terms of output. In practice, however, in the first quarter, (15 000-25 000), in the second quarter - 5 000 million dollars. Produced less than 20 000-25 000 UZS. In the third and fourth quarters, production was overloaded. The volume of production obtained through sponsorship was 85,000 million UZS. The implementation of the plan was 85%.

Sales analysis

Duration of production, the duration of production is ensured when the sale is fully or properly regulated. Production is a complex process, but selling is also a complex process. Therefore, the analysis focuses on the study of sales of goods, works and services.

The sale of assets produced and manufactured as finished products is the main source of income from economic activity.

The following terms apply to your line of products, works, and services:

- the company has transferred to the buyer a significant      part   the risks and benefits of owning goods ;

- the amount of income is estimated reliably;

- benefits from future benefits;

- negotiated, agreed or expected costs must be accurate and precise.³¹

The sale of products to legal entities and individual entrepreneurs can be carried out only by non-cash payments . The production area or a fixed point of sale, the retail price of its products through retail stores not only control the use of ATMs and payment terminals is carried out

Enterprises can deliver goods (goods) and deliver goods, as well as perform work and maintenance        at   strict compliance with the requirements . Transportation of goods and goods, as well as the performance of works or services by enterprises can be made only in case of prepayment of at least 15% of buyers and customers.³²

Analyzing product sales, business services, you can not only identify problems, but also process them. Before the analysis of sales set the following tasks:

- provision of information necessary for effective management (tactical and strategic) decision making;

- identification of goods (expansion of their type and composition), goods that lead to losses (their reduction or reduction of production);

- assessment of the effectiveness of departments (marketing, sales);

- division of the base into segments;

- maintaining marketing policy.

If you have one uncertain problem with the object of analysis, you should definitely analyze your sales.

In the analysis, an important role is played by the general change in the volume of products sold, the dynamics, the structure of the products sold, factors affecting sales volumes, and export volumes.