Classic turnover indicator
The simplest expression for estimating the daily sales volume of a retail store is:
RTO = CT x CT
Where:
CT — quantity of units of goods;
CT is the cost of goods.
Example of calculating the volume of trade turnover:
Over a 30-day period, 200 units of colored paper taiwan business email list were sold. The cost price of each unit is 150 rubles. In this case, the RTO of colored paper will be: 200 x 150 = 30 thousand rubles.
In exactly the same way, PTO can be calculated for each object position.
Classic turnover indicator
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In practice, the use of this formula is extremely rare, with the exception of stores and private entrepreneurs offering a limited selection of goods.
Instead, companies rely on various documents such as:
reports on accounting activities;
documents of primary importance;
statistics.
The information required for analysis can be obtained from the cash report and bank statement. In accounting, revenue from sales made for cash is reflected by the entry DT-50 KT-46. For analysis, indicators for the year, month or quarter are taken.
To determine the turnover of goods, a special formula is used that takes into account the amount of cash in the cash register and in the accounts at the beginning and end of the period. The difference between these values indicates the total revenue for the selected time period:
PTO = (NK + DC) - (NN + DN)
Where:
NK (initial cash register) - the amount of cash in the cash register at the end of the day;
DK - cash in accounts at the end of the day;
NS (cash) - the amount of cash at the beginning of the day,
DN - finances in accounts at the beginning of the day.
In this case, only financial resources received as a result of payment for goods (including deferral and credit) are taken into account.
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Total turnover
The total volume of goods in a store is defined as the sum of all RTOs.
The calculation is carried out according to the formula
total PTO = PTO 1 + PTO 2 +…+ PTO n .
Trade turnover trends
Since turnover is measured in financial value, the main formula for analysis is the dynamics of growth or decline in the volume of goods.
Trade turnover trends
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Provided that turnover is interpreted as a financial analysis of the company's product sales for a certain period, the first criterion is the change in prices for a given period of time - DTO.
How to calculate the dynamics of turnover in a store for a certain period using a special PTO coefficient? Let's call it the success coefficient. It allows you to analyze changes over different time periods.
The essence of the PTO success rate formula is expressed in the following expression:
dynamic coefficient PTO = (PTO1 x 100) / PTO2
Where:
PTO1 — turnover for a given period;
PTO2 — turnover for the previous period.
Example:
In September, the retail store's turnover was 150,000 rubles. In October, it grew to 180,000 rubles.
Success rate: (180 x 100) / 150 = 1.2.
It follows that the store's turnover in October increased by 1.2 times compared to September.
The effective use of the formula is advisable if the purchase and retail prices in the periods being compared are equal. This means that the formula can be applied only to narrow time intervals (weeks, and sometimes months). However, over longer time intervals, these prices are unstable.
If the purchase and retail prices in the periods being compared differ and it is necessary to calculate PTO for a quarter or year, then the calculations will be made taking into account the price index: