Accounting and analysis of finished goods sale

Student: Gromova Mariya

Supervisor: Larisa E. Marshirova

Educational Programme: Bachelor

Final Grade: 8

Year of Graduation: 2014

The aim of the research is to consider the theoretical and practical aspects of accounting and analysis of the finished product sales.To achieve the set goal, the following tasks were assigned:·        to consider the concept of finished products, their assessment, the purpose and objectives of their accounting and analysis;·        to examine the normative base for the accounting and analysis of finished products;·        to consider the existing methods of accounting of finished products sale;·        to consider the accounting and analysis of finished products by the example of Standard LLC;·        to consider the documents turnover in the company;·        to offer ways to improve the accounting of finished goods sale;·        to analyze the products sales plan;·        to evaluate the profitability of the assortment line of the company;·        to carry out the factor analysis of financial results.To carry out the study, some general and specific research methods were used. The basic general methods include the following ones. First, it is the collection of secondary data, such as primary corporate documents, internal statistic data, sales schedules and others.  Also, while considering operations on accounting of finished goods sale, the deduction and induction were used. The method of approbation was used when justifying some of results obtained.The main resultsThe activity of the considering company, its hierarchical structure, the assortment line and its accounting policy were described. And as a result, some gaps were discovered and recommendations of how to eliminate them were given.Analysis of sales plan was carried out. After that each position of the assortment line was analyzed. That helped to draw a conclusion about the reasons of deviation of planned and actual indexes.To evaluate the profitability of products the ABC- and XYZ- analysis and economic analysis were used.Finely, factor analysis of financial results was carried out. To do that the factor model was constructed that helped to indicate those factors which make an impact on changes in earning performance.

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