Proceeds (e) or also conversion designate all receipts in an enterprise in a certain period, which results from the sales of goods and services in the management economics. Generally one computes proceeds, by multiplying the sales volume by the net sale price. Thus the conversion is a river size. The proceeds collection is regulated with application of the IAS/IFRS in IAS 18.
very often for simplification one accepts:
Proceeds (E) = price (p) * quantity (x)
In the context of the costing and performance calculation proceeds are partitioned usually in achievements and neutral yields, thus periodenfremde and extraordinary proceeds.
Border proceeds (E') or also Grenzumsatz the additional is proceeds (in monetary units), which are obtained by the sales of a further unit of a product. Border proceeds formally result as the first derivative of the proceeds function (= upward gradient of the proceeds function). The proceeds function indicates, which entire-solve (=Menge x price) an enterprise as a function of the set off quantity obtained.
In the market theory border proceeds play in as much an important role as that sales volume, which gives the highest profit to an enterprise, is determined by the fact that border proceeds correspond to the neighbouring costs.
If the unit price at the market is firmly given (e.g. 2 "), then with sales of an additional unit the unit price as border proceeds is realized (thus here 2 ").
Due to the great importance of proceeds or turnover term in external accounting (GuV) in US-American accounting (US-GAAP) strict guidelines were issued in particular for turnover realization. Hereby it is to be guaranteed that the proven turnover awls are correct and are subject no more risk. Balance scandals and fraudulent Umsatzaufbauschungen, approximately by sham transactions, are to be avoided thereby.
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» Pay on production
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