Impact of second-level factors on revenue

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The calculation of the degree of influence of second-level factors on the volume of financial receipts is performed using other formulas.

Impact of sales volume:

ΔVolume factor = (Planned selling price per unit of output * Actual quantity of all output sold * Planned share of output type in total sales volume) – Planned revenue from sales of a unit of lebanon mobile phone numbers database output.

Impact of sales structure:

ΔStructure factor = (Planned selling price per unit of output * Actual quantity of all output sold * Actual share of output type in total sales) – (Planned selling price per unit of output * Actual quantity of all output sold * Planned share of output type in total sales).

Impact of the cost price of one unit of goods:

ΔCost factor = (Actual cost per unit of production – Planned cost per unit of production) * Actual quantity of products sold.

Impact of sales margin:

ΔMarkup Factor = (Actual markup per unit of output – Planned markup per unit of output) * Actual quantity of output sold.

For companies engaged in trading activities, in the above formulas, the cost price of the goods should be replaced by its purchase price, and the sales margin should be replaced by the trade markup. When conducting a factor analysis of revenue dynamics, instead of the expected revenue volume, its value recorded at the end of the period with which the comparison is made should be used.

Impact of factors of different levels on revenue

Let's look at examples of assessing the impact of second-level factors on revenue:

Impact of sales volume for a particular product category:

Expected cost of selling a unit of goods (200 rubles) * Actual volume sold (190,000 kg) * Expected share of the product category in total sales (25%) - Expected revenue for goods in this category (10,000,000 rubles) = -500,000 rubles.

Impact of sales structure by category:

(Expected unit sales price (RUB 200) * Actual sales volume (190,000 kg) * Actual share of this category of goods in total sales (29%)) – (Expected unit sales price (RUB 200) * Actual sales volume (190,000 kg) * Expected share of this category of goods in total sales (25%)) = RUB 1,500,000.

Impact of the cost price of one unit of goods for the first category:

(Actual cost of one unit of goods (134 rubles) – Expected cost (182 rubles)) * Actual volume of goods sold in this category (55,000 kg) = –2,640,000 rubles.

The impact of the sales margin amount for the first category:

(Actual markup per unit of goods (16 rubles) – Expected markup on it (18 rubles)) * Actual volume of sold goods of the first category (55,000 kg) = –110,000 rubles.

Let us estimate the overall impact of second-level factors on the change in revenue for the first category of goods:

Total impact = –500,000 + 1,500,000 + –2,640,000 + –110,000 = –1,750,000 RUB.

The performed revenue analysis shows that the total effect of the four second-level factors is similar to the influence exerted by the first-level factors. Thus, it is possible to conclude that the formulas used for assessing the deviations of actual revenue from expected revenue are correct.

Let us summarize the main results of the calculations:

For the analyzed product category, the revenue plan was not achieved by RUB 1,750,000, since the goods were sold in a volume exceeding the forecast values, but at a lower cost per unit of production.

The increase in revenue due to the growth in volume is explained by the action of second-level factors. The deviation in the scale of sales caused a drop in revenue by 500,000, and the change in