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© 2000 John Petroff |
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Selling is the goal of all firms. Without revenue a firm can't exist for long. This is obvious for commercial firms. But it is also applicable to non-commercial organizations, not-for-profit institutions and associations: they must demonstrate the usefulness of their services that justifies contributions. Thus, for all undertakings, evaluation of sales is at the heart of financial analysis. Yet, much of what will be covered in this chapter is not purely financial, some will be borrowed from economics and much from marketing. We proceed with presentation of theory followed by practical application to end with projections for the future.
A- Importance of sales analysis
B- Sales recognition and sales adjustments
C- Pricing, Cost of Goods Sold and Gross Profit Margin
D- Break-even analysis
E- Sales analysis methods
F- Empirical evidence on differences in sales strategy among different
companies and industries
G- Sales projections
See review questions Q-9.1 and Q-9.2.
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