Sales is a term that indicates the amount of money received by selling products, goods and services in the accounting period (month, year). These are revenues generated from operating activities - economic, i.e. revenue from sale of products or services that are the main source of finance of the enterprise.
Sales = Sales from selling own products and services + Sales from selling goods
Sales = p × q,
- p… price of goods
- q… quantity of goods
Example of linear and nonlinear function of sales:
Use of the sales in practice: Sales are one of the basic indicators that is monitored not only by the sales department. Sales are entering into a number of financial indicators.
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