Sales data. Rating of the best-selling goods in Russia and around the world. Types of sales volume analysis

Sales analysis allows you to understand the trends that characterize the activities of the enterprise at a certain stage, determine the level of sales (growth or decline). Analysis is necessary to identify groups of goods that should be given additional attention for their promotion on or vice versa to identify the most promising types of products. Such work is needed to make the right decisions from the point of view of the management of the enterprise as a whole.

To spend complex analysis sales, it is necessary to collect an exhaustive database for this. The best way do it - audit retail, collect data from internal (enterprise) and official (state) statistics, decide on expert assessment everyone involved in this area market players.

Analysis data is necessary for the adoption of strategic and tactical management decisions. The study allows you to correctly segment the company's customers, and the dynamics - to develop the right sales policy.

As a rule, sales analysis is carried out in four stages.

At the first stage, the dynamics and structure of sales of the company's goods is determined. Sales growth / decline trends, its stability are monitored; the share of sales on credit is determined. The main indicators determined at this stage of the analysis are the following.

Revenues (ТрН = Н1/N0, where Н1 is the revenue of the reporting period, Н0 — of the previous (base) period) and for sales made on credit (Uvcr = Hcr/N, here Hcr is the share of sales on credit).

At the second stage, the indicator of uniformity of sales is determined. To do this, the coefficient of variation is determined, then conclusions are drawn about the causes of unevenness (internal, external).

The coefficient of variation is calculated as kV = (√ ∑(x1 - xav)2/ n)/хav, while x1 is the percentage of sales for the 1st period in relation to the total, 1 is the period number, xav is the average sales value (in percent ), n is the number of periods. The higher the coefficient, the more unstable (uneven) sales.

At the third stage, the critical sales volume is determined (NB = Zpost / Umd, here Zpost are fixed costs for the production and sale of goods, Umd is marginal income) and safety margin (ZP = N-NOT).

At the fourth stage, the profitability of sales (profitability) is revealed.

Profitability is defined as follows: kRpr \u003d PP / N, while PP is the profit from sales, and H is the proceeds from them. Calculated as a percentage.

Analysis of sales volume requires research not only the dynamics of all processes, but also a comparison of all analyzed indicators with industry average competitors. This allows you to determine the effectiveness and business activity certain types of activities of the enterprise, to understand the degree of its competitiveness.

If negative revenue dynamics are identified, further work is required to determine the reasons for the decline in sales volumes. These are often the approximation life cycle goods to decline, increased competition or market glut.

A complete analysis of sales is impossible without assessing their uniformity. With a decrease in rhythm or its low level, it is necessary to carry out work to neutralize the causes that influenced this situation. If there is a decrease in the profitability of sales, then the distribution of costs should also be reviewed.

Analysis of sales of goods is necessary to identify the compliance of the results of the enterprise with the desired goals. Therefore, on its basis, it is easier to plan sales in the present and future periods. Today, not all managers accept planning, believing that it is inefficient in the face of changing market realities. Nevertheless, planning helps to more clearly follow the set goal (sales volumes) and minimizes the untargeted loss of resources.

The volume of sales of new luxury cars for the last month amounted to 123 units, which is 6% more than last year, according to the analytical agency "AUTOSTAT".

The Mercedes-Maybach S-Class continues to lead sales in the luxury segment. 56 Russians became the owners of the German sedan. The second place in the list is occupied by the British brand Bentley - 24 cars. The third position is occupied by Maserati with 20 cars sold.

Luxury car sales statistics

1. Mercedes-Maybach S-Class - 56 pcs.
2. Bentley - 24 pcs.
3. Maserati - 20 pcs.
4. Rolls-Royce - 9 pcs.
5. Ferrari - 6 pcs.
6. Lamborghini - 5 pcs.
7. Aston Martin - 3 pcs.

More than half of the sold cars were sold in Moscow - 64 units, another 14 - in the Moscow region, 11 cars were in St. Petersburg. In Primorye, three people became owners of the Luxury segment, two each went to Kaliningrad, Kemerovo, Novosibirsk, Sverdlovsk, Tver and Yaroslavl regions and one car each to 19 constituent entities of the Russian Federation.

According to the results of sales for the five months of 2018, the statistics remain negative, even taking into account the fact that growth was recorded in May. In January May 2018, 607 cars were sold, which is 2% less than last year for the same period.

Russian market cars and light commercial vehicles, rose by 6.2% in September. This is evidenced by the statistics on car sales for September 2018, provided by the Association of European Businesses (AEB). Russian market 157371 cars were sold. In total, in the first nine months of 2018, the Russian car market grew by 14.9% and reached the level of 1 million 297 thousand 432 cars, according to the AEB.

Joerg Schreiber, Chairman of the AEB Automobile Manufacturers Committee:

“In September, the market continues to demonstrate positive dynamics, despite the high base of last year. In light of the current state of the market and the expected increase in VAT from January next year, the AEB has updated its forecast for the year as follows: In 2018, sales of passenger cars and light commercial vehicles are expected to exceed 1.8 million units, which means a 13% increase compared to last year ".

Leadership in the Russian car market is held by AVTOVAZ, which is 10% higher than a year ago. The second place in terms of sales was taken by KIA – sales of 18911 cars (+1%) ensured the leadership of the Korean brand in the market of foreign cars. Hyundai holds the third place with 16,100 cars sold, up 1% year-on-year.

Sales of new cars and light commercial vehicles, in Russia, for September 2018\2017 and the period January-September 2017\2018. According to AEB.

MARK	SEPTEMBER			JANUARY-SEPTEMBER
	2018	2017	%	2018	2017	%
Lada	31 173	28 263	10%	259 129	221 207	17%
KIA	18 911	18 797	1%	167 490	135 223	24%
Hyundai	16 100	15 899	1%	131 492	111 885	18%
Toyota*	11 237	7 599	48%	77 816	67 384	15%
Renault*	10 398	12 739	-18%	103 294	95 718	8%
vw	9 364	8 057	16%	74 770	62 094	20%
Nissan	7 840	6 650	18%	57 946	53 460	8%
Skoda	7 777	5 790	34%	57 473	44 846	28%
Ford	4 644	4 663	0%	38 212	34 896	10%
GAZ kom.avt.	4 548	5 100	-11%	41 704	39 931	4%
Mitsubishi	4 153	2 378	75%	31 203	14 386	117%
UAZ*	3 453	3 901	-11%	27 029	28 692	-6%
mercedes benz	3 263	3 345	-2%	27 990	27 226	3%
bmw	3 255	2 602	25%	26 157	21 881	20%
Mazda	2 759	2 509	10%	22 424	17 870	25%
Lexus	2 247	2 394	-6%	17 988	16 926	6%
Chevrolet	2 225	2 584	-14%	21 161	22 780	-7%
Datsun	2 001	2 554	-22%	13 702	17 566	-22%
Audi	1 479	1 559	-5%	11 447	12 574	-9%
Lifan	1 310	1 423	-8%	11 227	11 274	0%
Volvo	904	709	28%	5 218	4 923	6%
Land Rover	901	674	34%	6 880	6 593	4%
Subaru	706	546	29%	5 554	4 027	38%
VW com.auth.	655	660	-1%	5 375	4 940	9%
Suzuki	621	419	48%	4 051	3 267	24%
Infiniti	616	462	33%	3 566	3 874	-8%
Mercedes-Benz com.aut.	485	605	-20%	4 675	4 395	6%
Porsche	483	333	45%	3 432	3 063	12%
Honda	452	217	108%	3 536	1 016	248%
Chery	434	504	-14%	4 179	4 184	0%
Geely	362	179	102%	1 936	1 693	14%
Peugeot*	313	408	-23%	4 245	3 434	24%
Zotye	263	91	189%	2 047	707	190%
Jaguar	250	184	36%	1 796	1 694	6%
Citroen	238	307	-22%	2 792	3 245	-14%
Genesis	220	101	118%	1 253	718	75%
Haval	213	155	37%	1 838	1 324	39%
MINI	210	150	40%	1 725	1 138	52%
Jeep	209	85	146%	1 190	1 026	16%
changan	142	111	28%	1 281	1 047	22%
DFM	132	87	52%	999	462	116%
FAW	100	63	59%	1 073	415	159%
Cadillac	96	139	-31%	772	1 008	-23%
Isuzu*	66	52	27%	497	517	-4%
FIAT*	40	259	-85%	855	1 619	-47%
Iveco*	29	74	-61%	400	325	23%
smart	28	140	-80%	621	632	-2%
Foton*	26	65	-60%	267	308	-13%
HTM	13	1	1200%	90	84	7%
Brilliance	12	12	0%	124	138	-10%
Chrysler	9	0	-	55	6	817%
Hyundai com.aut.	5	2	150%	191	65	194%
ssangyong	1	1	0%	81	90	-10%
Ravon	0	1 602	-	5 184	9 341	-45%
baw	-	6	-	-	91	-
Total	157 371	148 209	6,2%	1 297 432	1 129 228	14,9%

25 best-selling cars in Russia by models for September 2018/2017 According to AEB.

#	MODEL	BRAND	SEPTEMBER
			2018	2017	PCS.
1	Granta	Lada	9 936	9 098	838
2	Vesta	Lada	9 053	6 861	2 192
3	Rio	KIA	7 900	10 446	-2 546
4	Solaris	Hyundai	6 295	6 581	-286
5	Creta	Hyundai	5 876	5 843	33
6	Polo	vw	5 051	4 517	534
7	Largus	Lada	4 115	2 791	1 324
8	RAV4	Toyota	3 851	2 441	1 410
9	Duster	Renault	3 780	4 145	-365
10	Camry	Toyota	3 240	2 008	1 232
11	Rapid	Skoda	3 207	2 735	472
12	4x4	Lada	3 188	2 497	691
13	XRAY	Lada	2 975	3 175	-200
14	Tiguan	vw	2 947	2 459	488
15	captur	Renault	2 712	2 678	34
16	Sandero	Renault	2 461	2 886	-425
17	Sportage	KIA	2 458	1 932	526
18	X-Trail	Nissan	2 389	1 649	740
19	Qashqai	Nissan	2 369	1 552	817
20	Optima	KIA	2 364	1 572	792
21	Kodiaq	Skoda	2 239	312	1 927
22	NIVA	Chevrolet	2 161	2 509	-348
23	outlander	Mitsubishi	2 133	1 583	550
24	Octavia A7	Skoda	2 098	2 068	30
25	CX-5	Mazda	1 891	1 806	85

25 best-selling cars in Russia by models for January-September 2018/2017 According to AEB.

#	MODEL	BRAND	JANUARY-SEPTEMBER
			2018	2017	PCS.
1	Vesta	Lada	76 189	54 641	21 548
2	Rio	KIA	75 071	73 532	1 539
3	Granta	Lada	70 186	67 702	2 484
4	Solaris	Hyundai	50 317	53 264	-2 947
5	Creta	Hyundai	49 683	37 188	12 495
6	Polo	vw	42 804	33 999	8 805
7	Largus	Lada	32 440	22 053	10 387
8	Duster	Renault	31 643	30 636	1 007
9	XRAY	Lada	26 292	23 976	2 316
10	Rapid	Skoda	25 813	21 605	4 208
11	Sportage	KIA	24 619	18 298	6 321
12	4x4	Lada	23 819	20 283	3 536
13	Sandero	Renault	23 681	21 175	2 506
14	RAV4	Toyota	23 281	23 907	-626
15	Tiguan	vw	23 132	18 981	4 151
16	Camry	Toyota	22 986	21 351	1 635
17	captur	Renault	22 799	22 064	735
18	Logan	Renault	22 168	21 243	925
19	NIVA	Chevrolet	20 617	22 123	-1 506
20	Octavia A7	Skoda	17 725	16 565	1 160
21	outlander	Mitsubishi	17 266	11 293	5 973
22	X-Trail	Nissan	16 492	14 632	1 860
23	Qashqai	Nissan	16 010	14 294	1 716
24	Tucson	Hyundai	15 978	7 460	8 518
25	CX-5	Mazda	15 750	13 113	2 637

Analyzing a company's sales and profits is one of the important aspects of a marketing specialist's job. Having a properly prepared sales report at hand, it will be much easier for you to develop a marketing strategy for the company's development, and the answer to the management's question "What are the main reasons for the decline in sales?" won't take long.

In this article, we will consider an example of maintaining and analyzing sales statistics for manufacturing plant. The example described in the article is also suitable for the retail and wholesale trade, to analyze the sales of an individual store. The sales analysis template prepared by us in Excel is very large-scale, it includes various aspects analysis of sales dynamics, which is not always needed by every company. Before using the template, be sure to tailor it to your business specifics, leaving only the information you need to monitor sales fluctuations and assess the quality of growth.

Introduction to sales analysis

Before you analyze sales, you need to set up the collection of statistics. So define key indicators which you would like to analyze and the frequency of data collection of indicators. Here is a list of the most required indicators sales analysis:

Index	Comments
Sales in pieces and rubles	It is better to collect sales statistics in pieces and rubles separately for each commodity item on a monthly basis. This statistics allows you to find the starting point of a decrease / increase in sales and quickly determine the reason for such a change. Also, such statistics allows you to track the change in the average price of shipment of goods in the presence of various bonuses or discounts to partners.
unit cost	The cost of goods is an important aspect of any sales analysis. Knowing the level of product cost, it will be easier for you to develop trade marketing promotions and manage pricing in the company. Based on the cost, you can calculate average profitability product and determine the most profitable positions in terms of profit to stimulate sales. Cost statistics can be kept on a monthly basis, but if this is not possible, then it is advisable to track the quarterly dynamics of this indicator.
Sales by sales area or sales region	If your company works with different regions / cities or has several divisions in the sales department, then it is advisable to keep sales statistics for these regions and directions. If you have such statistics, you will be able to understand which areas primarily ensured the growth / fall in sales and quickly find out the reasons for deviations. Destination sales are tracked on a monthly basis.
Product distribution	Distribution of goods is directly related to the growth or decline in sales. If the company has the ability to monitor the presence of goods in the Republic of Tatarstan, then it is desirable to collect such statistics at least once a quarter. Knowing the number of points in which the shipped item is directly presented, you can calculate the turnover rate of goods in retail outlet(sales / number of RT) and understand the current level of demand for the company's products. Distribution can be monitored on a monthly basis, but it is most convenient to monitor this indicator quarterly.
Number of clients	If a company works with a dealer link or in the B2B market, it is advisable to track statistics on the number of customers. In this case, you will be able to assess the quality of sales growth. For example, the source of sales growth is an increase in demand for a product or simply geographical expansion in the market.

The main points to pay attention to when conducting a sales analysis:

• Dynamics of sales by goods and directions that make up 80% of the company's sales
• Dynamics of sales and profits in relation to the same period last year
• Change in price, cost and profitability of sales for individual items, groups of goods
• Growth quality: sales dynamics per 1 RT, per 1 client

Collection of sales and profit statistics

Let's move on to an example that clearly shows how to do a sales analysis.

The first step is to collect sales statistics for each current company item. We collect sales statistics for 2 periods: the previous and current year. We divided all articles into product categories, for which we are interested to see the dynamics.

Fig.1 An example of collecting sales statistics by commodity items

We fill in the above table according to the following indicators: pieces, rubles, average selling price, cost, profit and profitability. These tables will be the primary source for future sales analysis.

Positional sales statistics for the year preceding the current period is necessary to compare current reporting figures with the previous year and assess the quality of sales growth.

Next, we collect shipment statistics for the main areas of the sales department. We break down the total revenue (in rubles) by sales areas and by main product categories. Statistics is needed only in ruble terms, as it helps to control the overall situation in sales. A more detailed analysis is necessary only if there is a sharp change in sales dynamics in one of the directions.

Fig.2 An example of collecting sales statistics by directions and regions of sales

Sales Analysis Process

After all the necessary sales statistics have been collected, you can proceed to the sales analysis.

Analysis of the implementation of the sales plan

If the company is planning and a sales plan is set, then the first step is to evaluate the implementation of the sales plan by product groups and analyze the quality of sales growth (the dynamics of shipments in relation to the same period last year).

Fig. 3 An example of analyzing the implementation of a sales plan by product groups

We analyze the implementation of the sales plan according to three indicators: shipments in physical terms, revenue and profit. In each table, we calculate the % of the plan and the dynamics in relation to the previous year. All plans are divided into product categories, which allows you to understand in more detail the sources of undersales and overfulfillment of the plan. The analysis is carried out on a monthly and quarterly basis.

In the table above, we also use the additional field "forecast", which allows you to forecast the implementation of the sales plan with the current dynamics of shipments.

Analysis of sales dynamics by areas

Such a sales analysis is necessary to understand which areas of the sales department are the main sources of sales. The report allows you to evaluate the dynamics of sales in each direction and timely identify significant deviations in sales in order to correct them. General Sales we break down the OS by directions, for each direction we analyze sales by product categories.

Fig. 4 Example of sales analysis by areas

To assess the quality of growth, the indicator “sales growth dynamics compared to the previous year” is used. To assess the significance of the direction in the sales of a particular product group, the parameters "share in sales,%" and "sales per 1 client" are used. The dynamics is tracked by quarters to eliminate fluctuations in shipments.

Analysis of the sales structure

Analysis of the sales structure helps to take a general look at the effectiveness and importance of product groups in the company's portfolio. The analysis allows you to understand which product groups are the most profitable for business, whether the share of key product groups is changing, and whether price increases cover the cost increase. The analysis is carried out on a quarterly basis.

Fig. 5 An example of analyzing the structure of sales of the company's assortment

According to the indicators "shipments in physical terms", "revenue" and "profit", the share of each group in the company's portfolio and the change in share are estimated. According to the indicators "profitability", "cost" and "price", the dynamics of values ​​in relation to the previous quarter is estimated.

Fig.6 An example of the analysis of the cost and profitability of sales

ABC analysis

One of the final stages of sales analysis is the standard one, which helps to conduct a competent assortment policy and develop effective trade marketing activities.

Fig. 7 Example of ABC assortment analysis

ABC analysis is carried out in the context of sales and profit once a quarter.

Residue control

The final stage of sales analysis is monitoring the balance of the company's products. Analysis of balances allows you to identify critical positions for which there is a large surplus or a shortage of goods is predicted.

Fig.8 An example of the analysis of product residues

Sales report

Often in companies, the marketing department is held accountable for meeting sales targets. For a weekly report, it is enough to track the level of implementation of the sales plan by the cumulative total and indicate the forecast for the implementation of the sales plan for the current level of shipments. Such a report allows you to timely identify the threats of non-fulfillment of the sales plan and develop corrective measures.

Fig.9 Weekly sales report

Attach a small table to such a report describing the main threats to the fulfillment of the sales plan and proposed solutions that will reduce the negative impact of the identified reasons for not fulfilling the plan. Describe what alternative sources can be used to increase sales.

In the monthly sales report, it is important to reflect the actual implementation of the sales plan, the quality of growth in relation to the same period last year, an analysis of the dynamics of the average shipment price and the profitability of the goods.

Fig.10 Monthly sales report

You can download the template for sales analysis presented in the article in the section.

Hello! In this article we will talk about the analysis of the company's sales volume.

Today you will learn:

• Why is it necessary to analyze the sales volume of an organization;
• How to conduct sales research;
• What methods of analysis of sales volume exist.

Purpose of sales analysis

Volume of sales is one of the most important performance indicators of a company. A change in this indicator in one direction or another may indicate changes in market development trends, shortcomings in the work of the organization, which, in the absence of a timely response, can lead to serious problems. In order to avoid “unpleasant surprises”, it is necessary to regularly monitor the sales of your company.

In addition to preventing possible problems, sales volume analysis solves the following tasks:

• Allows you to get information on the basis of which the manager can make an effective management decision (both tactical and strategic);
• Identifies "profitable" and "unprofitable" products in the company's product portfolio. Allows you to make the right decision about the development or withdrawal of the product from the range;
• Allows you to evaluate the performance of your company's departments, for example, department or sales;
• In many respects determines the marketing policy of the company;
• Helps.

If you face at least one of the listed tasks, you should monitor sales.

The market today is developing very quickly. New brands are emerging, old products are being replaced by new ones, and the consumer is becoming more and more demanding. It is these factors that determine the frequency of analysis of product sales. Experts recommend monitoring changes in your company's sales at least once a month.

The main stages of analyzing the company's sales

Before we start learning how to analyze a company's sales volume, it is necessary to consider the main stages of this process.

Sales volume analysis- one of the types. Unlike market analysis, when studying sales volume, only secondary intra-company information is used. Gathering this information constitutes the first step in the sales analysis process.

The second stage is the definition of indicators for analyzing the effectiveness of the company's activities. We will analyze them in more detail when considering specific analysis methods.

The third stage is the analysis of the collected information and the evaluation of the result.

The fourth stage is the identification of influencing factors.

Types of sales volume analysis

Depending on the purpose, the analysis of sales volume can take the following forms:

• Analysis of the dynamics of sales volume. In this case, our task is to determine the change in the company's sales compared to the previous period. This type analysis is necessary for the timely detection of changes in market trends, as well as the search for problem areas in the work of the organization;
• Structural sales study is carried out to justify management decisions regarding the product range of the company. If you sell only one type of product, then there is no need to carry it out;
• Control analysis of sales volume. It is carried out to compare the planned indicators with the actual ones. Needed to take corrective action in a timely manner. It is carried out more often than others.
• Factor analysis implemented after any type of analysis of sales volume. Allows you to determine the factors of internal and external environment organizations that influenced the assessment indicator.

Each of the presented types of monitoring has its own toolkit. Let's get to know him.

Sales analysis methods

Before proceeding to the study of sales analysis methods, it is necessary to get acquainted with such a concept as KPI, since the same method can be based on different KPIs.

KPI - performance indicators of the company.

When evaluating the company's sales volume, we will analyze various indicators, depending on the type of analysis.

Methods for analyzing the dynamics of sales volume

This type of analysis will allow you to assess development trends. You can conduct both a comprehensive study and a study on certain categories products.

As a result of the analysis, you will receive an increase, decrease or stagnation of the indicator for which the assessment was made, compared with the previous period.

As part of the assessment of the dynamics of sales volume, it is necessary to carry out the following types of work:

• Analysis of the dynamics of the company's profit - compare revenues for the current and previous periods. Sales volume may increase and revenue fall. This is possible, for example, when the price of a product decreases;
• Sales Uniformity Assessment. There are seasonal goods, the demand for which needs to be stimulated during unfavorable periods. To identify seasonality will allow the analysis of the uniformity of sales. To do this, plot the volume of sales over several seasons (you can take a year, but do not forget to take into account the impact of changes in product prices, discounts and other incentives) and see in which periods there was a significant increase and decrease in sales (several times). If such fluctuations are observed, then you need to think about sales promotion during unfavorable periods.

Methods of structural analysis of sales

Based on the results of structural analysis, the manager makes a decision to develop or eliminate the product, to expand or expand the range. Let's look at the most effective methods of structural sales analysis.

ABC analysis.

This type of research is aimed at assessing the value of each product in the company's product portfolio. The value of a product is determined by the amount of profit that the product brings to the common piggy bank.

According to ABC-analysis, the entire range of the company can be divided into three groups:

• Group “A”- products that bring the greatest amount of profit;
• Group “B”- “middle peasants”, they are not so valuable for the company, but still in aggregate they bring a fairly large amount of profit;
• Group “C”- a heavy burden of the company, these products bring a very modest income.

With the help of ABC-analysis, it is possible to determine the value of product categories not only by the amount of profit, but also by the share of categories in the product portfolio.

The numerical boundaries of each group are presented in the table.

Please note that this table displays the Pareto principle. The Pareto principle says that 20% of the products bring the company 80% of the profits.

At the same time, with the help of ABC analysis, it is possible to evaluate the contribution of not only individual products to the company's profit, but also the value of suppliers, buyers, distribution channels, and analyze production.

Stages of ABC analysis:

1. Definition of the object of analysis: product, suppliers, buyers, distribution channels or other;
2. We determine the KPIs by which the object will be evaluated. This does not have to be revenue or the share of a product group in the product portfolio (or the share of deliveries, purchases, sales, depending on what you are analyzing), as an indicator for evaluation, you can take the volume of sales, sales, or any other financial results. It all depends on your goal;
3. We collect information for each KPI, determine the share of each object, calculate the indicator on an accrual basis and rank the objects;
4. We fill the groups, draw conclusions.

At the same time, if any products of your assortment fell into the “C” group, this does not mean that you definitely need to get rid of them. This can lead to the loss of an entire segment of consumers.

Particular attention should be paid to products that fell into category “A”, since if consumers are dissatisfied with the quality of products in this category, the company will lose a large number of arrived.

Let's see how ABC analysis works using the example of a McDonald's restaurant product line analysis.

Nomenclature groups or product names	Sales volume, mln. pieces	Share in sales volume, cumulative total, %	Profit volume, million rubles	Cumulative revenue	Group
Sandwiches	5,184	20	522,08	24,8
Potato	3,856	35	306,216	39,4
	3,791	49	305,216	53,9
	3,452	62	236,16	65,2
	3,279	75	229,53	76,1
	2,532	84	221,76	86,6
Milkshakes	2,356	93	200,26	96,2
	1,722	100	80,564	100

As we can see, the most profitable products of the company are sandwiches, potatoes, sauces and drinks. These product lines should be expanded.

Desserts and sets fell into group “B”. If desired, these products can be transferred to the “A” category through active promotion and product quality improvement.

Break even.

It is necessary in order to determine the minimum volume of production that a company needs to sell at a certain price per unit of production so that the sales income covers the full costs of the enterprise. This method sales volume analysis is indispensable when introducing a new product to the market.

In order to build a break-even point, the following data is required:

• Product cost (average check);
• Sales volume for the period;
• fixed costs;
• Variable costs;
• Complete sales;

Stages of building a break-even point:

1. Draw a coordinate system. The “x” axis is called the “number of purchases”, and the “y” axis is called “revenue”.
2. We build two straight lines: product turnover (y=cost*x) and total costs (y=volume variable costs*fixed costs).

The intersection point of these two lines is the breakeven point. On the x-axis, you will see the minimum amount of production that you need to sell in order not to work at a loss.

Profitability analysis.

For the company's existing products, cost-benefit analysis should be carried out. This will allow you to timely calculate products that are no longer profitable.

And if you compare the profitability of your products with the profitability of identical products of competitors, you can identify weaknesses and strengths product range your company.

Control analysis of sales volume

Control is carried out by comparing the planned sales volume with the actual one. If a deviation is detected, it is necessary to conduct a factor analysis and proceed with corrective action.

Factor analysis

You have analyzed the volume of sales and identified a variance. What to do next? It is necessary to identify the factors that affect the indicator, and reduce or eliminate their influence.

To do this, use two formulas that will allow you to evaluate the impact of price and sales volume on the company's revenue:

• Volume deviation = (Actual volume - Planned volume) * Planned price. The resulting number is the change in profit (in monetary terms), which occurred under the influence of a change in the volume of sales of the analyzed product;
• Price Variance = (Actual Cost - Planned Cost)*Actual Quantity. The resulting number is the change in profit (in monetary terms), which occurred under the influence of a change in the price of the analyzed product.

Excel as a tool for analyzing sales volume

Any the financial analysis is a rather time-consuming process, rich in mathematical calculations. In the age of development high technology it would be strange to keep records and analysis on paper. We will not offer you this, because there is an excellent electronic substitute for a paper sheet - good old Excel.

Excel is the ideal tool for sales analysis because:

• Provides a quick search for information, just enter the data in the tables;
• Automatically calculates complex formulas;
• Simplifies the process of analyzing the results by visualizing them in the form of diagrams (especially useful when conducting control analysis and analysis of the dynamics of sales volume);
• Able to build charts (indispensable when building a break-even point);
• You know how to work with him;
• Even buying a licensed version of the program will not hurt your wallet.