The company's revenue turnover for the last financial year. How to calculate the average monthly turnover on a current account - example

Hello! In this article we will talk about related, but not identical concepts: revenue, income and profit.

Today you will learn:

1. What is included in the company's revenue?
2. What is the company's income and profit derived from?
3. What are the main differences between these concepts?

What is revenue

Revenue – earnings from the direct activities of the company (from the sale of products or services). The concept of revenue is found exclusively in business and entrepreneurship.

Revenue characterizes the overall efficiency of the enterprise. It is revenue, not income, that is reflected in accounting.

There are several ways to account for revenue in an enterprise.

1. The cash method defines revenue as the actual money received by the seller for providing services or selling goods. That is, when providing an installment plan, the entrepreneur will receive proceeds only after actual payment.
2. Another accounting method is accrual. Revenue is recognized when the contract is signed or the buyer receives the goods, even if actual payment occurs later. However, advance payments do not count towards such revenue.

Types of revenue

Revenue in an organization is:

1. Gross– the total payment received for a job (or product).
2. Clean– used in . Indirect taxes (), duties, and so on are subtracted from gross revenue.

The total revenue of the enterprise consists of:

• Revenue from core activities;
• Investment proceeds (sales of securities);
• Financial revenue.

What is income

The definition of the word “income” is not at all identical to the term “revenue,” as some entrepreneurs mistakenly believe.

Income - the sum of all the money earned by the enterprise through its activities. This is an increase in the economic benefit of an enterprise due to an increase in the company's capital by the receipt of assets.

A detailed interpretation of the ways of generating income and their classification are contained in the Regulations on Accounting “Income of Organizations”.

If cash revenue is funds received by the company’s budget in the course of its core activities, then income also includes other sources of funds (sale of shares, receipt of interest on a deposit, and so on).

In practice, enterprises often conduct diverse activities and, accordingly, have different channels for generating income.

Income – the overall benefit of the company, the result of its work. This is an amount that increases the organization's capital.

Sometimes income is equal in value to the organization’s net revenue, but most often companies have several types of income, and there can be only one revenue.

Income is found not only in entrepreneurship, but also in Everyday life a private person not engaged in business. For example: scholarship, pension, salary.

Receiving funds outside the scope of reference entrepreneurial activity will be called income.

The main differences between revenue and income are given in the table:

Revenue	Income
Summary of main activities	The result of both main and auxiliary activities (sale of shares, interest on bank deposits)
Arises only as a result of conducting commercial activities	Allowed even for unemployed citizens (benefits, scholarships)
Calculated from funds received as a result of the company’s work	Equal to revenue minus expenses
Cannot be less than zero	Let's say it goes negative

What is profit

Profit is the difference between total income and total expenses (including taxes). That is, this is the same amount that in everyday life could easily be put into a piggy bank.

In an unfavorable situation, and even with a large income, the profit can be zero, or even go negative.

The main profit of the company is formed from the profit and loss received from all areas of work.

The science of economics identifies several main sources of profit:

• The company's innovative work;
• An entrepreneur’s skills to navigate the economic situation;
• Application and capital in production;
• Company monopoly in the market.

Types of profit

Profit is divided into categories:

1. Accounting. Used in accounting. On its basis, accounting reports are generated and taxes are calculated. To determine accounting profit, explicit, justified costs are subtracted from total revenue.
2. Economic (excess profit). A more objective indicator of profit, since its calculation takes into account all economic costs incurred in the work process.
3. Arithmetic. Gross income minus miscellaneous expenses.
4. Normal. Necessary income for the company. Its value depends on lost profits.
5. Economic. Equal to the sum of normal and economic profit. Based on it, decisions are made on the use of the profit received by the enterprise. Similar to accounting, but calculated differently.

Gross and net profit

There is also a division of profit into gross and net. In the first case, only costs associated with the work process are taken into account, in the second - all possible costs.

For example, the formula by which gross profit in trade is calculated is the selling price of a product minus its cost.

Gross profit is most often determined separately for each type of activity if the company operates in several directions.

Gross profit is used when analyzing areas of work (the share of profit from which activity is greater), when the bank determines the creditworthiness of the company.

Gross profit, from which all costs (loan interest, etc.) have been subtracted, forms net profit. It is accrued to the shareholders and owners of the enterprise. And it is net profit that is reflected in and is the main indicator of business performance.

EBIT and EBITDA

Sometimes, instead of the understandable word “profit,” entrepreneurs encounter such mysterious abbreviations as EBIT or EBITDA. They are used to evaluate the performance of a business when the objects being compared operate within different countries or are subject to different taxes. Otherwise, these indicators are also called cleared profit.

EBIT represents earnings as they were before taxes and various interest. It was decided to separate this indicator into a separate category, since it is located somewhere between gross and net profit.

EBITDA- This is nothing more than profit without taking into account taxes, interest and depreciation. It is used exclusively to evaluate the business and its characteristics. Not used in domestic accounting. for commercial equipment.

Thus, income is funds received by an entrepreneur, which he can subsequently spend at his own discretion. Profit is the balance of funds minus all expenses.

Both income and profit can be predicted by taking into account past earnings, fixed and variable costs.

The differences between profit and revenue are as follows:

The line between the concepts may be unclear for an ordinary worker; it does not matter to him how revenue differs from profit, but for an accountant there is still a difference.

When starting their own business, most organizations expect to quickly receive income from sales of goods or services offered. It often happens that people involved in management and distribution Money, do not take into account that in order to obtain free funds, a good turnover of goods and services is necessary in a short period.

What are companies?

For well-coordinated, income-generating work, a company requires financial investments. Payments for goods, services and assets used can be made both in cash and non-cash. The term “company’s cash turnover” means the totality of all methods of generating profit: payments for goods, settlements on loan obligations, as well as payments to employees and shareholders.

Occurs using available money.

It is carried out through the circulation of non-cash funds at the request of the recipient from the payer’s account to present a negotiable document.

Types of money turnover

A company's turnover is a set of processes necessary to increase turnover. To do this, various interaction methods can be used to pay for goods, services or materials received:

• Cash flow (used in the interaction of legal entities and individuals to pay bills for received goods and services for non-commodity obligations).
• Monetary turnover (applicable for the provision of services or goods on credit).
• Monetary and financial turnover (characteristic of material relations between the customer and the contractor).

Who can become a participant in money circulation?

A company's turnover is the interaction between organizations participating in the turnover. These are monetary turnover between legal entities, banking institutions, a bank and legal entities or individuals, between individuals.

Most often, such interactions occur by bank transfer between the accounts of the customer and the contractor.

Thus, the company’s cash turnover is the totality of all receipts for production as well as deductions for consumed electricity, rental of premises, purchase of raw materials, and payments to shareholders.

Accounting keeps track of revenues and production costs for the entire period of operation of the company. Based on this, all material assets of the enterprise can be divided into active and passive assets, which play a significant role in the company’s turnover. This is proven by the fact that the younger the company, the less non-active assets it will have.

What are enterprise assets?

They are formed as a result of the work of the company and are divided into:

• Active (cash in constant circulation, used to purchase raw materials, pay current payments).
• Inactive (do not bear a material burden and cannot be useful if necessary to improve the financial condition of the company).

If active assets appear through production, sale, receipt of payments on debts, prepayment of the customer, as well as receipt interest rates for long-term investments, then inactive funds most often already exist on the company’s balance sheet at the beginning of its production activities.

Most of the inactive assets are seen by employees every day - these are work buildings, equipment, any intellectual property that is not used in the production process, but that appears in the process of legal activities (client base, reputation, partnerships, etc.)

What affects cash flow?

A company's turnover is the totality of assets and material assets in circulation during a certain period. Each organization must monitor the need for working capital, as it plays a significant role in optimizing work and production costs.

The company is gaining momentum and increasing its margin ratio, that is, the amount of net revenue remaining after payment of all debt obligations and payments. But we cannot say that this is an accurate indicator of the company’s well-being.

The marginality ratio can only show the amount of net profit that an organization can spend on its needs in the current month. Accordingly, the company high speed increasing this indicator has short term turnover of goods (product-buyer-money), as well as the stock of raw materials, which are always in circulation.

Thanks to calculations, an experienced economist can accurately say whether the company's turnover is sufficient and whether the enterprise is liquid. Namely, how quickly the circular turnover of active funds and materials occurs, and whether the enterprise will be able to repay existing obligations to creditors and remain with net earnings.

The turnover of an enterprise, or turnover, is called gross income - this is the amount of money that the company received as a result of sales of its product (goods or services). Sales revenue, or the turnover of a trading enterprise, is used for statistical reporting.

Financial turnover of the enterprise refer to the funds received from sales. In trade, the term “trade turnover” is used, denoting the amount of money that came in over a certain period of time: month, season, year.

Enterprise turnover is the total volume:

• shipped goods of its own production, work performed and services performed through its own efforts;
• goods sold;
• sold materials, raw materials, components, fuel that was previously purchased for their use in production.

Company fund turnover– this is the movement of production factors expressed in material equivalent.

The company's stock turnover covers production and turnover areas. A company's working capital, or cash turnover of an enterprise, is a combination of circulating and production funds.

Working funds differ from the main ones in that they function fully in all production cycles. The costs for them are included in the mandatory production costs. Working capital can be materials, fuel, raw materials, energy, purchased semi-finished products and spare parts.

Circulation funds- this is the totality of all funds that function in the sphere of circulation: cash, goods for sale, accounts receivable, etc.

The turnover of the enterprise includes the total value of the goods of own production that were shipped, as well as the value of the work and those services that were performed by one’s own efforts. In addition, the organization’s turnover also includes revenue from sales of purchased goods (excluding VAT, excise taxes and other mandatory payments).

Volume of goods shipped internal production in the turnover of an enterprise is the cost of products that are produced by a legal entity and shipped during the reporting period or released for sale. Also, the volume of goods shipped is referred to as direct exchange with other legal entities and individuals, regardless of whether funds were received by the seller.

This indicator of an enterprise's turnover is a direct reflection of the company's commercial activities.

Retail trade turnover becomes revenue from goods purchased for resale (minus value added tax, sales tax and other mandatory payments), revenue from transferred (shipped) domestically produced goods, income from other activities (for example, from leasing premises, transport, equipment and etc.). The turnover of a retail trade enterprise does not include income from the sale of its fixed assets, assets, currency, shares and other securities.

Enterprise turnover wholesale trade is the proceeds from the sale of goods purchased for resale (not counting VAT and other mandatory payments), from intermediary services (agents’ commission with deduction of taxes), the value of shipped (transferred) goods of its own production, profit from other types of activities (renting premises, equipment, transport, etc.). Not in circulation the same way as in retail trade, income from sales of their funds, financial assets, currency, securities, etc.

Cash turnover of the enterprise is the sum of all payments, cash and non-cash, in a specific period of time. This is the name given to the individual circulation of the real movement of the company’s money. It is based on commodity circulation.

The company's cash flow consists of two parts:

• the first occurs between companies when selling a product. Simply put, these are commodity payments;
• the second part of the enterprise’s cash turnover is payments for all other operations that are not related to the product (employee salaries, dividends, taxes, etc.). The concept of “cash turnover” should not be confused with “payment turnover”.

When we talk about money turnover, we mean operations related to cash and non-cash payments. Payment turnover Along with cash payments, there are other types of payments: using checks, bills, etc. That is, cash turnover is part of the entire payment turnover.

How to increase turnover with the help of HR managers: business idea

HR managers promote various motivational programs in companies and purchase goods from a wide variety of market segments. The editors of the “Commercial Director” magazine found out what strategy to use so that your company’s turnover grows at the expense of the HR departments of partner companies.

What are the different types of turnover in an enterprise?

1. Cash turnover– these are all cash payments.

In every organization in Russia, regardless of its legal form, free funds must be kept in a commercial bank account.

Cash turnover of the enterprise, or cash payments, operate between legal entities and individuals, individuals, as well as among all kinds of enterprises, organizations, and institutions.

Cash payments include all kinds of payments by companies financial resources employees. The cash turnover of the enterprise includes wages, scholarships, pensions, cash assistance and subsidies, revenues from the financial system, etc.

Individuals use cash when buying and selling, providing and paying for services. Also, the cash flow of the enterprise is the issuance of the following payments: wages, scholarships, financial support for military personnel. Banks pay funds within the period stipulated by the agreement, the decision of the Government of the Russian Federation and the instructions of the NBU.

Cash is issued by transfer from the organization's current account using checks, where the purpose of the amount withdrawn from the account is indicated on the reverse side.

Cash that enters the organization's cash system per day must be deposited daily at the bank that services the company. Thus, the daily cash turnover of the enterprise occurs.

An organization can leave cash at its cash desks only to a certain extent, the limit of which is set by the bank that services it. This limit is determined taking into account the specifics of the company’s activities, because the amount that can ensure the uninterrupted functioning of the enterprise’s capital turnover, starting from the next working day after the cash deposit, must remain in the cash registers.

1. Non-cash money turnover

Non-cash money turnover is that part of the capital turnover of an enterprise where cash flows occur by transferring them to bank accounts or through mutual claims, excluding the banknotes themselves.

For the most part, the company's cash turnover occurs through non-cash payments. This happens because non-cash turnover has significant advantages over cash and is more effective for both people in general and individual economic entities.

Reasons for the effectiveness of cashless payments:

1. Significant reduction in social distribution costs.
2. Creating the necessary conditions for the state to regulate the turnover of enterprise capital.
3. Improving the economic condition of each subject in the non-cash payment system - accelerating the circulation of money gives people a close connection with banks and the monetary system as a whole.

Thus, each participant in money circulation is in an advantageous position, paying non-cash with banks, as well as within the framework of the monetary turnover of enterprises.

The non-cash payment system includes:

• their organizational principles;
• system of requirements for the company;
• calculation formats and methods;
• rules for the order of payments;
• settlement documentation necessary in the financial turnover of the enterprise.

System of non-cash payment principles:

• non-cash payment is carried out after the provision of services or provision of goods;
• both the non-cash cash turnover of an enterprise and the settlements of individuals occur with the direct participation of banks and are controlled by them;
• all non-cash payments are carried out on a voluntary basis;
• the payer has available funds or the right to a loan.

Requirements to organize non-cash payments:

• payments must be timely;
• conditions must be created to ensure control and discipline of the non-cash financial turnover of the enterprise, including banking agreements;
• Unplanned cash flows during settlements are unacceptable; it is necessary to bring the moment of provision of goods and services as close as possible to payment.

Non-cash payment methods:

• transfer of money from the payer's current account to the recipient's account;
• offset of the claims of both parties.

Types of non-cash payments: non-resident, local, republican and interstate.

Nonresident transactions represent non-cash financial transactions within the framework of the enterprise’s turnover among suppliers and buyers, which are serviced by banks in different cities. Local non-cash payments are cash flows between the supplier and the buyer when the service occurs by one or different banks within the same locality.

Depending on the scope of application, including within the financial turnover of the enterprise, non-cash payments can be made:

• during commodity transactions for goods and materials after services provided and work performed;
• for transactions not related to goods and services (tax and other payments to the budget, loans).

Depending on the nature of the settlement documents, including in the monetary turnover of an enterprise, there are the following types of non-cash payments:

• payment requirements;
• money orders;
• payment requests-orders;
• checks;
• letter of credit and bill payments.

To carry out financial turnover, enterprises are required to open current accounts in banks.

• Performance indicators are the main sensors of the company

They are started by legal entities that deal commercial activities, and citizens carrying out entrepreneurial activities without education legal entity(PBOYUL).

Funds from it can be spent independently by the account owner. It is possible to produce the following operations:

• credit financial receipts to the account;
• write off money at the request of the owner.

To open a current and current account In order to ensure the financial turnover of the enterprise, the following must be submitted to the banking institution: documentation:

• statement;
• state registration of the company;
• a copy of the memorandum of association establishing the company;
• a copy of the company's charter;
• two cards containing samples of signatures and a seal impression, certified by a notary;
• certificate from the tax office confirming registration.

The bank does not have the right not to open an account for a client if future non-cash transactions in the enterprise’s turnover have a legal basis.

Depending on the nature of the monetary relationship The company's turnover can be:

• settlement, servicing payments for goods and services, and non-commodity obligations of legal entities and individuals;
• credit turnover;
• financial turnover of an enterprise servicing monetary relations.

Depending on the entities between which funds are moved, there is movement in the financial turnover of the enterprise:

• interbank (between banks);
• banking (among banks and legal entities, as well as individuals);
• between legal entities;
• between legal entities and individuals;
• between individuals.

• Examination of project documentation: when is it needed and how to carry it out

How to analyze a company's turnover

Based on analytical and accounting, the financial turnover of an enterprise is assessed as the sum of credit turnover and accounts reflecting cash flows in operations, investments and commercial activities.

The financial turnover of an enterprise is the totality cash flows at different monetary transactions. This kind of grouping makes it possible to identify economic efficiency each of the given directions of the enterprise's turnover. The overall result shows changes in the company's economy; it is compared with the initial and final financial balances according to the balance sheet in the accounting department.

If you analyze the movement of an enterprise's cash flow, you can very accurately see what the difference is between the amount of financial flow that took place in the organization in the last reporting period and the funds received during this time. When a comprehensive study of the commercial component of a company is carried out, economic indicators are analyzed taking into account the specifics of financial flows, that is, the total turnover of the enterprise.

This is partly because modern reports reflect economic results that are formed on an accrual basis, rather than through cash. In other words, all income and expenses of the company’s funds are reflected in the reporting period as they were, regardless of the actual movement of the enterprise’s financial turnover.

There is still such a moment. Basically, inflows and outflows of finance do not have a fundamental impact on the overall cash flow of the enterprise for the reporting period, since they are considered in the current period as income and expenses. It's about about income and expenses of upcoming reporting periods, receipt and payment of advances, receipt and repayment of loans, acquisition of fixed assets, financial investments, etc. It is better to analyze not only the financial results of the company’s activities and the turnover of the enterprise during the reporting period, but also the results expressed in changes in the balance of finances in the period and in their structure.

Can be carried out cash flow analysis in two ways: direct and indirect.

1. The direct method involves analyzing the arrival of funds into the enterprise’s turnover (revenue from sales, etc.) and expenses (payment of bills to suppliers, repayment of loans, etc.) of finance. Essentially, the information base for analyzing financial movements is revenue.
2. In an indirect way, operations related to the movement of money and the gradual calculation of profits are identified and taken into account.

The results of operations (financial turnover of the enterprise) during a certain period are analyzed in a direct way. These operations can be grouped by three types of activities:

• operating – these are sales, advances, payment for services of suppliers, concluding quick credit agreements and loans, salary payments, settlements with the budget, interest paid/received for loans and borrowings;
• investments – cash turnover of an enterprise associated with the purchase or sale of assets;
• activities in the financial sector - long-term loans and borrowings, different kinds financial investments, closing debts for loans received earlier, dividends.

Source of information for analysis– this is Form No. 1 “Balance Sheet of the Enterprise” and Form No. 4 “Cash Flow Statement”. They can be summarized in the following formula:

d 0 + ▲ + d –▲ – d = d 1, where

d 0, d 1 - the balance of the company’s finances at the beginning and end of the reporting period,

▲ + d - the amount of money received for the reporting period,

▲ – d - financial expenses.

The cash flow of an enterprise depends on various factors functioning of the company. Because of this, in this formula, inflow and outflow financial resources presented in three component types, which reflect current, investment and financial activities.

Cash flow structure shown in these formulas:

▲ + d = ▲ tech + d + ▲ inv + d + ▲ fin + d

▲ – d = ▲ tech – d + ▲ inv – d + ▲ fin – d

▲ those + d, ▲ those – d - inflow and outflow of finance (enterprise turnover) from operating activities,

▲ inv + d, ▲ inv – d - inflow and outflow of investment funds,

▲fin + d, ▲fin – d - inflow and outflow of money from the financial sector.

Cash receipts from current activities(▲ those + d) is expressed in revenue from the sale of goods and services, as well as advances paid by buyers (customers).

Cash flow from current activities(▲ those – d) constitutes payment for goods and services, wages, contributions for social needs, accountable amounts issued to cover the needs of operational work, tax payments, advances from customers and other payments, advances to suppliers, payments on loans and borrowings - that is, the total financial turnover of the enterprise for operational needs.

Receipt of funds from investment activities (▲ inv + d) is revenue from sales of the main product and other property, dividends and interest on investments, proceeds from bonds, shares and other long-term securities. This is all included in the income in the investment turnover of the enterprise.

Cash flow from investing activities(▲ inv – d) involves equity participation in construction, acquisition of securities and long-term cash investments, payment of dividends and interest on shares and other securities, purchase of fixed assets and assets. All this is connected with the consumption of the enterprise’s investment turnover.

Cash inflow from financing activities(▲ financial + d) implies income from short-term securities, from the sale of pre-purchased securities, from repayment of loans, etc.

Cash flow from financing activities(▲ financial – d) is a set of acquisitions of short-term securities, return of payments, etc. Funds from financial activities also play an important role in the cash flow of the enterprise.

• Current assets of an enterprise: concept, management and analysis

5 rules for calculating a company’s turnover for the year

Annual turnover implies the amount of income of a company (or individual entrepreneur), that is, the total amount from the sale of a product during the year. In other words, annual turnover enterprises are gross income.

Rule 1.

You need to determine the annual turnover of the enterprise of the previous periods of your company. If your company is at the beginning of its journey, use the statistics of competitors in this industry.

Rule 3.

Enter the adjustment factor to calculate the enterprise's annual turnover for the planned year. If you need to leave the company’s turnover at the existing level, in this case the coefficient will be equal to one. If you want to increase the annual turnover of the enterprise, you need to think about how factors it is possible to increase it:

• conduct a more intense advertising campaign;
• update products,
• increase prices.

Decide on this and think through step by step how you will realize the growth of the company’s cash turnover throughout the year.

You need to adjust the result you achieved in previous years, taking into account the inflation coefficient of the planned year and the correction factor. For example, over the past 3 years you have managed to achieve a financial turnover of the enterprise of an average of about 3,000,000 rubles per year. You want to increase it by 15%. Desired turnover taking into account the correction factor: 3,000,000 * 1.15 = 3,450,000 rubles. Next, calculate the required amount taking into account the expected level of inflation in the coming year, it will be 7%: 3,450,000 * 1.07 = 3,691,500 rubles. You have received the amount of the planned annual turnover of the enterprise. We multiply by the inflation factor, but do not subtract it, since the desired amount of annual turnover should be equivalent to the average annual turnover of the enterprise for 3 last year. So, if you want to increase the company’s annual turnover to 3,450,000 rubles, but do not take into account inflation of 7%, your annual turnover will ultimately be 3,208,500 rubles. And this is less than the desired result.

Rule 4.

Next, you need to divide the resulting amount of the enterprise’s annual turnover into months, and you will get the expected amount for each of them. Just take into account your specifics, do not divide the turnover into exactly 12 parts. Every activity has its ups and downs throughout the year. Analyze the income graph of previous years and, based on their example, plan each average monthly turnover taking into account market fluctuations. This way your plan will be more accurate.

Expert opinion

How to maintain turnover at an enterprise during the off-season

Mikhail Rybakov,

business consultant, Moscow

There are down times in almost every business. These periods are very difficult to deal with; it is best to prepare for them in advance in order to maintain the turnover of the enterprise.

If you want to maintain a minimum level of sales during the off-season, you need to create a direction or choose products that will literally be an alternative to your main product during this period. To support the company's turnover throughout the year you need segmentation. Let’s say you offer people tours to Greece in the summer, Goa or European ski resorts in the winter. For spring and autumn would be better suited as tourism Egypt, there perfect weather at that time. During the off-season, many companies reorient themselves to another client group: for example, in summer months more interaction with retail clients, and in winter – with corporate clients. This helps maintain the company's turnover during the off-season.

If you didn’t have time to sell your seasonal goods, there is a way out. Organize a sale, conduct sales promotion using various marketing tools - use advertising, promotions and discounts. This will not help to significantly increase profits, but this way you can maintain the minimum financial turnover of the enterprise. In retail trade, for example, open a stock store and sell off leftover products.

To prepare for the off-season, you can use analysis of previous periods. Introduce new technologies and business processes. Finally, train your staff and, if necessary, hire new workers.

So, in order to maintain the cash flow of an enterprise during the off-season, it is necessary, first of all, to learn to apply the experience of your own (from previous periods) and competitors. Study statistics, analyze customer preferences and take appropriate measures. This way you can prepare for unpleasant business events during the off-season.

How to increase the overall turnover of a company

This is actually a key question for any organization. Accordingly, from an increase in the overall capital turnover of the enterprise, profit will also increase. Eat two ways to solve this problem:

• extensive;
• intensive.

In the first case, you need to use external resources - increase the number of sellers, the amount of finance in the enterprise’s turnover, the number of clients, dealers, etc. In the second, use the company’s internal reserves.

Due to what Will the company's turnover increase with the same managers, unchanged product and stable market situation?

1. Train managers. Training will allow you to increase conversion at all stages of the sales funnel.
2. Offer to your clients special conditions: promotions, gifts, bonuses, etc.
3. Work through the issue of motivation.
4. Use new, primarily intangible resources.
5. Accounting, planning, control will help you.

• Motivating sales staff: an algorithm that increases sales by up to 40%

How to increase business turnover: 8 clever ways

1. What to do if there is no money for gifts to clients.

Congratulate, for example, your agricultural partners on the New Year not on the eve of January, like everyone else (your gift will still be lost among others), but on March 1, when the agricultural year begins. In other areas, congratulate clients on the start of the financial year - many firms start it in the spring.

2. How to inspire employees to fulfill the plan.

Unfortunately, many companies do not disclose company results to their employees. Of course, it is not worthwhile to provide all the data exactly, but to increase the turnover of the enterprise, it is necessary to convey information to employees in a general way: “The plan has been completed by 85%.” It is better to do this clearly and somehow unusual. Buy, say, a large glass vase and fill it with tennis balls as you complete your plan. This way, your employees will always see that sales are increasing, and they will have more motivation, and you will have an increase in the financial turnover of the enterprise.

3. How to increase the check amount.

Example from practice. At the door and flooring store, it was necessary to increase the “average bill.” The consultants had notepads hung on their chests. When a buyer came in, the seller asked: “What is your name? What would you like? - and entered this data into a notebook, after which he said: “I will show you where you can find it.” This simple innovation made it possible to increase the average check amount by 13%, which increased the overall turnover of the enterprise. Another example from a telecommunications sales firm. There, in front of each manager, there was a sticker posted with the inscription: “Sell, damn it! Sell ​​mobile Internet! Interestingly, sales increased by 5% for this company.

4. If your commercial proposal is not read.

There are rational people, and there are emotional people. The former understand the language of numbers better, the latter understand pictures better. For this reason, your quotation should be made for each type separately. The most interesting thing is that the same person, out of simple curiosity, will definitely want to open both in order to compare them. That is, he will read the commercial proposal in any case. To increase the turnover of the enterprise, if your commercial proposal is not read, we can recommend comparing it with the proposals of competitors. It will be useful to put all the competitors' CPs on the floor, and then stand on a chair and look at it all from above - is your leaflet visible or does it need to be redone?

5. How to get ahead of your competitors.

Instruct your employees to study the portals of your competitors, their advertising moves, commercial offers- let, say, on Fridays they report to you about what has changed during the week. You can install a magnetic board in your office so that any employee who learns something new about a competitor can attach the information to the board. If your employees know what is happening with their opponents, you will quickly take the necessary actions and be able to increase the turnover of the enterprise.

6. If employees don't come up with ideas.

Give your key employees a book and let them read it for a month. After this, each employee must write down all the interesting ideas that he has read, as well as his ideas on what can be implemented to increase the turnover of the enterprise. There is another method for getting your employees to literally bombard you with ideas. Use the famous brainstorming, only in a destructive way. Gather your employees and ask them: “What must we do to fail this project?” or: “What should I do to reduce the company’s turnover by three times?” This rather humorous presentation will give people courage and a boost of creativity, and you will come up with a lot of ideas. And you will mark them later for yourself with a “plus” sign.

7. How to increase revenue.

Offer the client three possible price options. Let's say your product is coffee. When you offer people two options - Grande for 79 rubles. and Tall Grande for 119 rubles, most likely, both types will be sold out at about the same rate. However, when you offer Super Grande coffee for RUB 149 as a third option, only 15% will prefer Grande, and 85% will buy Tall Grande. An alternative with a third option is created to encourage customers to choose the second. But the store should place an eye-catching sign with the words: “Grande cappuccino for only 79 rubles.” This is a great way to increase your business's turnover.

8. How to get your product sold to as many people as possible.

First, make a set of business cards for each employee, including the courier. And let the sales manager have a business card with the inscription: “Lead Key Account Manager.” Secondly, give a small souvenir to everyone, even those who come to your interview. This is done, for example, by Google Corporation - they give each candidate a flash drive, pen and notepad at an interview. In this way, you can ensure the effect of word of mouth, which will ultimately increase the turnover of the enterprise.

• Carrying out promotions: how to increase brand and product awareness

How to constantly increase your company's turnover even after stagnation

Most commercial directors say that when an enterprise's turnover grows over $2–5 million per year, their sales growth slows down and manageability decreases. When a business grows but stops developing, the previous controls no longer function. What to do to overcome stagnation so that the company grows and develops successfully?

When implementing a new growth and development strategy, you need to clearly define what product, in what markets and to whom you will sell, what is the desired turnover of the enterprise - such an analysis will allow you to fully see the scale of the organization. In fact, this is how you can predict the future of your company. It often happens that the current situation in a company is far from the desired one. If you have a gap between reality and your goals, it is necessary to carry out serious changes, introduce new technologies - only comprehensive measures will give the necessary increase in the turnover of the enterprise. They should be based on the company’s positioning and goal setting.

Determination of target market segments and company positioning. Having found your target client and a niche in the market, you need to begin implementing the appropriate technology, product, quality, logistics, and service. Once you clearly segment your audience, you will be able to properly position your organization to suit the needs of the client. In addition, this will lay a solid foundation for long-term and stable sales growth, which will no longer be random, but will become manageable, which will certainly ensure a good financial turnover for the company.

When a market niche has not yet been chosen and a positioning strategy has not yet been developed, start this sooner, and you will not need to recover from stagnation, you will be able to overtake it, and the company’s turnover will not even have time to decrease.

Goal setting. Why is goal setting necessary? This provides opportunities for shaping the company's policy in various directions. Personnel, production, financial, assortment and pricing - all of them should be based on your goals. If you have them clearly defined, this will motivate you to take action and help you calculate in advance various situations and the financial turnover of the enterprise. Commercial goal setting consists of a triad: market-client, financial-economic and commodity-supply goals.

Market-client a group of goals is primary in a successful and promising business. Based on its goals, the organization analyzes what market share it wants to have and for how long, what turnover of the enterprise is necessary for this, and what percentage of its clients the company wants to make its permanent adherents. There are many aspects to this: the quality of the structure and dynamics of development of the client base, the level of influence, service and customer satisfaction.

Financial and economic the group of goals includes sales volume (realized markup, margin), profitability, work with receivables, costs, enterprise turnover, labor productivity indicators, etc.

Commodity supply the group of goals includes assortment structure and inventory planning, optimized selection of suppliers and interaction with them, logistics processes, etc. These goals also affect the capital turnover of the enterprise.

Sales Modeling is the next mandatory aspect of the company’s turnover growth strategy through its development. Its main goals are the elimination of the factor of chance in the sales department, greater sales productivity, and the creation of sales management levers. If you are engaged in sales modeling, then the tasks that you set for the department will be realized. A well-thought-out model eliminates all sorts of contradictory actions in positioning, assortment and logistics. Thanks to it, the company's turnover increases significantly. As an example, let's look at two sales models in companies that sell medicines wholesale. In one company, products are delivered to pharmacy chains once every two weeks - this model is designed for the purchase of goods in large quantities, accordingly, stocks in the warehouse are calculated, demand is predicted, and bonuses are distributed. The company's turnover is quite stable. Another company delivers products four times in one day; they can also deliver one package of aspirin. This also has its advantage: the customer does not need any calculations or forecasts. Each of these models is effective, but their functionality is different, as are their market segments. The difference is not only in delivery; each of the two wholesale companies positions itself completely differently.

The sales modeling process is associated with the entire development strategy of the company and is built in any organization in its own way, depending on the goals, cash flow of the enterprise, etc. One company may even use several models at a time. To realize this, you need to segment the market and meet the needs of each of these segments separately, organizing specifically targeted sales technologies and outlining step-by-step interaction with customers.

Expert opinion

Increasing enterprise turnover through development by identifying target niches and rational goal setting

Garnik Kocharyan,

partner and manager of the company "Zarplata-Optim"

My partner’s company (a regional distributor of the b2b segment) worked very productively, while at the same time it was in the entrepreneurial stage. The company employed several managers. Most of all we worked with corporations, and the goods were shipped to customers directly from manufacturers. But at a certain point, customers began to centralize supplies and make part of their purchases in the capital. It was obvious that the segment of interaction with large corporations would soon be closed for this supplier. At this moment, it was decided to move on to developing new niches for cooperation with small and medium-sized businesses.

Of course, working for corporate clients and providing support for small and medium-sized businesses makes a huge difference. These are completely different turnover of enterprises, different approaches to the formation of sales models, different assortment and pricing policies, and logistics. We began to form a new client base, and the profitable part from interaction with corporate clients invest intensively in small and medium-sized wholesale. We did a lot of work: the market was analyzed, competitors were assessed, and new tasks were set for the company.

All these changes led to significant development of the company. A year later, the company's office, which had previously been located in one office, occupied the entire floor of a large business center. Today, the sales service alone employs more than 30 managers; strong system information, pre-sale preparation and delivery of goods are systematized, warehouses are equipped. Thanks to the “growth through development” approach, the company entered new segments of the sales market, and it managed to occupy a significant share of it.

Information about the experts

Garnik Kocharyan, Managing Partner, Zarplata-Optim. "Zarplata-Optim" is a consulting bureau, founded in 2003. Specializes in the design and implementation of personnel remuneration systems. Official website - www.zarplata-optim.ru.

Mikhail Rybakov, business consultant, is a certified project management specialist (CPMS, IPMA). Official website - www.mrybakov.ru.

Advice from an Expert - Financial Consultant

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The amount of annual turnover represents the enterprise’s income received from its business activities - the entire amount that it received from the sale of products, services or work during the reporting year. That is, in other words, annual turnover is the gross income of the company. Just follow these simple ones step by step tips, and you will be on on the right track when resolving your financial issues.

Quick step by step guide

So, let's look at the actions that need to be taken.

Step - 1
Determine the annual turnover for the previous period at your enterprise. At the same time, if your organization is just beginning to develop (you have recently opened your business), you can take statistical data on a similar industry and orient yourself using the example of your own competitors. Next, move on to the next step of the recommendation.

Step - 2
Pay attention to the inflation forecast given by Russian government for the period under review (planned year). This indicator must be indicated when planning the entire State budget of any country. Next, move on to the next step of the recommendation.

Step - 3
Derive the adjustment factor to calculate the annual turnover of the plan year. In this case, if you want to maintain turnover at a certain level, the correction factor will have to be equal to one. But if you expect to increase your turnover, you need to understand what indicators make this possible. For example, this could be by implementing a more aggressive promotion, by updating the product range, or by increasing prices. Next, move on to the next step of the recommendation.

Step - 4
Draw up a plan for implementing the necessary activities after identifying the above factors with reference to the calculated annual plan. Next, move on to the next step of the recommendation.

Step - 5
Make adjustments to your results for last year using the inflation coefficient of the plan year (multiply these values). Next, multiply the resulting amount by the correction factor, i.e. by the amount of decrease (increment) in annual turnover. Next, move on to the next step of the recommendation.

Step - 6
Divide the annual turnover value by month to obtain the expected sales amount for each specific month of the company's operation. At the same time, try to take into account the specifics of your business activity - do not divide your income into equal parts. Next, move on to the next step of the recommendation.

Step - 7
Please also note that any activity of an organization, even in such a short period as one year, has its ups and downs. Track them using data from previous years and then plan monthly turnover (income) according to market changes.
We hope the answer to the question - How to determine annual turnover - contained useful information for you. Good luck to you! To find the answer to your question, use the form -

When opening their own enterprise, each entrepreneur opens a bank account ─ how to calculate the average monthly turnover on a current account, what it is formed from, will become clear when you understand why a bank account is opened. It is needed to conduct financial transactions: withdrawing cash, receiving payments for services performed or goods sold.

Every month, the entrepreneur’s current account carries out incoming and outgoing transactions with money. Average monthly turnover consists of a combination of incoming transactions (debit) and outgoing transactions (credit). Let us consider in more detail the conditions for the origin of an entrepreneur’s financial turnover.

What is turnover

Cash turnover of a small enterprise or individual entrepreneur is the main indicator that determines the return on investment over a certain time interval. How to calculate the average monthly turnover on a current account will become clear when the entrepreneur understands what indicators affect him. Any production process needs working capital ah, which are then included in the cost of production.

Entrepreneurial activity always involves the use of working capital, this:

production inventories of finished products;

unfinished construction;

quantity of products shipped;

cash;

financial condition of the current account.

Every day, working capital can go through the stages of their application, namely:

The financial stage, when money is allocated for the purchase of materials, fuels and lubricants, raw materials for products, and other business needs.

Stage of production activity, these previously procured raw materials are converted into products for trade.

The stage of commercial use is characterized by the receipt of financial resources from finished products.

The average monthly turnover of entrepreneurial activity assumes a balance ─ balance between the assets and liabilities of the entrepreneur. It is necessary to consider the turnover of incoming transactions (debit) and outgoing transactions (credit) for a selected period of time, namely:

debit turnover ─ receipt of money from buyers, clients for services rendered to the entrepreneur’s bank account;

credit turnover ─ expenses of an entrepreneur for the needs of his own production: tax deductions, wages of employees, payments to suppliers for raw materials.

A novice entrepreneur always understands all the definitions until he is faced with a bank statement, where tax deductions for some reason are indicated in debit, and investments are credited, and even a negative balance in the current account.

It is necessary to understand that the statement presented by the bank is its document, not yours. When a bank accepts financial assets from a client for use, he becomes a debtor to him and the receipt of funds in your current account only increases his debt (bank loan), ─ and debiting money from your account for other transactions reduces this debt (bank debit).

What is debit and credit?

Business debit is all the assets of the owner of the enterprise as of a specific date, these include:

positive balance on the entrepreneur’s account;

cash at retail outlets;

the cost of all unsold goods;

cost of fixed assets (purchased premises for production, equipment, raw materials);

debts of suppliers.

Business credit is the debt of a businessman, as well as the source from which the asset of the enterprise is formed, namely:

unpaid wages to employees;

your debts to raw material suppliers;

rental of premises;

unpaid equipment lease;

unpaid interest on investments;

The source for the formation of an asset is the authorized capital of the enterprise.

How debit and credit turnover is used

the entrepreneur's debit is indicated on the left side of the current account;

the right side of the account is reserved for credit turnover.

Depending on what kind of operation the entrepreneur carries out, this is accordingly reflected in one or the other side of his account. The balance (the difference between income and expense) in an account is also divided by type, this is:

active result;

passive result;

active-passive balance.

When an increase in the value in debit turnover occurs in the account, this indicates the property expansion of the enterprise or an increase in sales from trade; accordingly, a decrease in these parameters characterizes the entrepreneur’s credit.

You must understand that passive accounts are necessary only to show how the entrepreneur receives money and through what actions this happens.

The accounting department of a small business usually balances debits and credits once a year, or quarterly, when the balance for the reporting period is displayed. When the balance is zero ─ the debit column equals the credit column, the account is reset to zero.

How to calculate average monthly turnover

How to calculate the average monthly turnover on a current account, and for what purposes is this necessary, ─ and also when it is recommended to calculate the turnover of a small enterprise, this will become clear when an entrepreneur analyzes the stages of the flow of funds through his own business.

Experts say that when the speed of movement of financial resources through the stages of production is high, and working capital circulates quickly, then the profit of entrepreneurial activity grows quickly. Let's look at how to correctly calculate the average monthly turnover:

You need to calculate how your assets turn over, as well as how long one turn takes. To do this, you need to divide the profit received by the average monthly value of the entrepreneur’s asset. This is reflected in the formula: K (turnover) = average monthly profit/asset value. The result shows how much turnover the invested assets pay back; if the indicator increases with each calculation, this means an increase in the company’s sales activity.

The duration of one revolution can be determined by dividing the time interval of your choice by K (revolutions). A good indicator here would be a decrease in value, which indicates a shorter payback time.

You also need to calculate the coefficient that shows the fixedness of active funds; to do this, you need to divide the average parameter of the assets involved in the turnover by the profit received for the analyzed time interval. This ratio shows the entrepreneur how much working capital was needed to generate one ruble of profit.

It is also necessary to calculate the operating cycle, which is equal to the sum of: how long raw materials and supplies are in circulation, how long products are sold, how much unfinished products are left for the study period, and what debt is owed to the entrepreneur from contractors. By regularly carrying out this calculation, an entrepreneur can track the moment when an increase in the indicator will indicate the beginning of a decrease business activity own production. During the same period, the company’s funds will begin to turn over more slowly.

We determine the duration of financial cyclicality. To obtain this indicator, it is necessary to subtract the duration of the turnover of debts not returned to the entrepreneur from the calculated operating cycle. The lower this indicator, the more successfully the businessman runs his own business.

Can a loan be greater than a debit?

Every day the bank carries out an operation to determine the difference between the debit and credit of an entrepreneur on his current account, and based on the result they determine:

when the difference has a positive result, ─ it says that the debit is greater than the credit;

if the result is negative, then the credit is greater than the debit.

An ordinary banking agreement for servicing the current account of a person conducting business activity implies that:

the client always has access to his own funds;

the entrepreneur must use his own funds.

From the conditions described above, we can conclude that the bank does not intend to work with a negative result (balance). It turns out that when there is no money in the account, the bank simply may not fulfill any obligations to pay salaries and other orders of the entrepreneur, which gradually forms a chain of documents and instructions in the following sequence:

Requirements of judicial representatives to an entrepreneur for compensation of damage caused in the event of his activities to citizens of the Russian Federation, as well as collection of fees for obligations to minor children.

Documentation on the frequency of payment of wages, as well as all funds to dismissed employees of the enterprise, as well as people working under contracts.

Tax deductions.

To avoid such a situation, it is recommended that the entrepreneur enter into two types of agreements with the bank - a service agreement and a loan agreement. The bank sets a credit limit on the entrepreneur’s current account - an overdraft. This is when there is no money in the entrepreneur’s account, he can briefly use bank funds to carry out mandatory payments.

Why does an entrepreneur need to know how to calculate the average monthly turnover on a current account ─ for the correct use of working capital. Standardization in production helps with this, which means the correct distribution of materials and raw materials for use, this will give stable work to the enterprise. To do this, use all the data obtained during the average monthly turnover calculation.

The average monthly calculation as an indicator of the enterprise’s activity is important for the tax office and potential investors.

Experts recommend using the “net turnover” indicator to analyze the flow of funds, which is necessary for business activities, ─ when income transactions are separated from money received as charity.

To determine the net funds in circulation for a particular enterprise, indicators such as the scale of the activity are used, as well as the needs of the enterprise and the specifics of the type of activity.

Experts recommend maintaining a “net turnover” balance, since excess capital or its lack affects the well-being of the business. When there is more of it financial institutions can talk about the misuse of resources by an entrepreneur, his ineffective activities, and when there is a lack of net capital, this shows the businessman’s failure to meet his obligations.

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