(1) output value is used to describe the change of the total assets of an enterprise and reflect the possible change of the total assets of an enterprise from one side; Sales revenue is the main content of the current total assets accounting of enterprises, which reflects the actual assets of enterprises and is certain and true; Therefore, in evaluating the actual total assets of enterprises, sales revenue is used instead of output value.
(2) the output value is the embodiment of the enterprise's finished product value, and it is the method of accounting the finished product assets within the enterprise; Sales revenue is the embodiment of enterprise product value, and it is the means of enterprise external calculation of products. The finished product sold by an enterprise is a product, and if it is not sold, it is a finished product. Therefore, the sequential relationship between output value and sales revenue is that the existing output value is followed by sales revenue.
(3) Relationship between output value and sales revenue
Output value = sales revenue+market price of ending inventory products-market price of beginning inventory products
Survey and design output value = operating income+contract price of ending products-contract price of beginning finished products
Extended information:
Concept of output value
Output value refers to the value of products produced by an enterprise in the current year according to the sales price, including those that have been sold and those that have not been sold. The unit price of the unsold part shall be calculated according to the sold average price.
survey and design products are survey and design documents of intangible assets, property rights of knowledge (works and patented technologies), technical and economic management methods, and physical objects of general contracting projects of tangible assets. The output value of survey and design is to determine the value of survey and design products according to the price of survey and design consulting contract and the price of general contracting project contract.
the concept of sales revenue
sales revenue refers to the income of products sold in the current year, which is the value of products sold, and is measured in currency. The products sold in that year may not be produced in that year, but may also be the inventory in previous years. In other words, with sales revenue, there is a certain currency appreciation, which is generally unchanged.
use of output value and sales revenue
(1) in the planned economy period, the value of finished products produced by enterprises is basically certain whether they are sold or not, and the output value is basically equal to sales revenue. Therefore, it is more accurate and true to measure the status of assets with output value.
(2) in the era of market economy, the finished products produced by enterprises may never be sold, and the prices are constantly changing, so the output value can not accurately and effectively reflect the asset status, and can only be measured by sales revenue.
(3) enterprise internal management emphasizes planning, which is convenient to measure by output value; Enterprises emphasize practicality in selling products abroad, and it is more accurate to use sales income.
from the above, it can be seen that output value and sales revenue are both ways to reflect the assets of an enterprise, but they are used in different occasions, reflecting the different values of the finished products of the enterprise.