Financial Analysis in the Function of the Exercise of the Sales Assortment Plan
Financial Analysis in the Function of the Exercise of the Sales Assortment Plan

Summary/Abstract: Changes in the market caused by new demands and wishes of consumers are reflected in the assortment, and consequently on the realized revenues of the company from the business. For these reasons, the assortment must be adjusted to adapt to new conditions. The assortment as the content of the production and sales program, has a certain structure that is constantly changing under the influence of various factors. Analysis, study and planning of assortments and its structure are gaining in importance by increasing the number of lines, groups, types and models of products that are produced and sold. The structure of the assortment needs to be defined as from a financial aspect that includes the production and sales assortment of products as well as from the aspect of consumption. Since production and consumption are causally and consequently related to determining the structure of the assortment from a financial point of view, it is enough to start from the fact that it is the same for both production and consumption. A significant parameter of the sales analysis is the analysis of the plan for the realization of the assortment.

• Details
• Contents