Accounting and Analysis of Sales at the Enterprise

Sales of products, goods, works and services are the final stage in the economic cycle of the organization and may result in profit or loss, depending on how efficient the company's activities were during the period in question. An increase in profits will contribute to profitable investments in the development of the company, allowing it to successfully meet its obligations to the budget. In turn, losses will have a negative impact on the financial position of the organization, which may make it impossible to continue operations. This study focuses on examining the various methods of sales accounting in order to carry out a comprehensive analysis of sales in a particular enterprise "Business Project". The objective was achieved through an extensive review of regulatory sources and articles, both domestic and foreign. Besides, analysis of sales accounting variant applied in the enterprise by means of primary documents, annual reports, reporting forms etc. and analysis of sales in the enterprise by means of factor analysis, ABC and XYZ, marginal analysis etc. will be carried out. The expected results of the study are: formation of own concept of sales from an economic point of view, identifying deficiencies in the information contained in the Russian regulatory documents, finding errors in the accounting records of sales in the enterprise and the discovery of problem areas in the implementation of sales analysis. The main conclusion will be the fact that the studied company incorrectly performs sales accounting, and the developed recommendations on its maintenance and optimization of the company will help to solve typical problems of domestic companies.