Basic definition
It would seem that revenue is the amount received during the sale of goods. But this is far from true, since it depends on a number of nuances and characteristics. Previously, revenue was classified as one of the types of profit, but now there is controversy surrounding this issue. Today it is considered income from the company’s core activities, but at the same time, other areas can also generate profit.
The basic definition is: revenue is the total amount of money received during a certain period of activity from the sale or provision of services. It can take either a positive value or be equal to zero, but it will never take a negative value.
Receiving revenue is the final stage in the work of any commercial organization. It is the main overall indicator of the performance of a company or firm. This indicator is planned first, and on its basis the price of the product and its circulation are set. Based on revenue, all subsequent types of profit and income are calculated, and conclusions are drawn about the demand for a particular product.
In the absence of profit, the company inevitably suffers losses, which ultimately leads to its ruin and closure.
We calculate UTII
The amount of quarterly UTII that retail stores must pay depends on the area of the sales floor. The value of the basic yield per 1 sq. meter of sales area is 1200 rubles. per month. The area of the sales area can be confirmed by any title and inventory documents. These documents must contain information about the purpose, design features and layout of the premises of the store or pavilion, as well as information confirming the right to use this facility. These may be transfer agreements (purchase and sale agreements) of non-residential premises, technical passports for non-residential premises, plans, diagrams, explications, lease agreements (sublease) of non-residential premises or part(s) thereof, permission to trade in an open area, etc. P.).
