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Individual Work No.1: ST Criteria

The document outlines four criteria for structurally analyzing sales revenues: 1) By sales market segments to examine the evolution and contribution of internal and external markets. 2) By type of payment, such as cash, transfers, or barter transactions. 3) By the relationship with consumers, whether unrelated or related parties. 4) By payment terms, such as cash in advance or deferred payment, to determine working capital requirements and debt collection policies. The structural analysis breaks down sales revenues into types for each criteria.

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Nikoleta Trudov
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64 views2 pages

Individual Work No.1: ST Criteria

The document outlines four criteria for structurally analyzing sales revenues: 1) By sales market segments to examine the evolution and contribution of internal and external markets. 2) By type of payment, such as cash, transfers, or barter transactions. 3) By the relationship with consumers, whether unrelated or related parties. 4) By payment terms, such as cash in advance or deferred payment, to determine working capital requirements and debt collection policies. The structural analysis breaks down sales revenues into types for each criteria.

Uploaded by

Nikoleta Trudov
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

Individual work No.

1
1ST CRITERIA. Structural analysis of sales revenues by segments of

sales market used in case the entity operates on more than one market
(eg. Republic of Moldova, CIS countries, other foreign countries). In this
particular case, is examined the evolution of sales for each segment, as well
as their contribution to the total amount of sales.
Types of revenues:
1. Internal market
2. External market.
2ND CRITERIA. Structural analysis of sales revenues by types of

payments the payment for goods and services may be done by the
consumers of the entity against cash, or against the exchange of nonmonetary assets or services.
Types of revenues:
1. Money receipts
a. Cash
b. Transfers
2. Revenues obtained through barter transactions (exchanging).
3RD CRITERIA. Structural analysis of sales revenues according to the

relationship with the consumers the relationship with the customers


may influence the sales operations, and respectively, the financial result and
the financial statement of the entity.
Types of revenues:
1. Sales of unrelated parties
2. Sales of related parties.
4TH CRITERIA . Structural analysis of sales revenues according to

payment terms this method is used in case we want to determine the net
working capital requirement included in the business plan. The structure
shows any problems related to the inadequate policy of the entity in terms of
debt collection.
Types of revenues:
1. Cash in advance
2. Deferred payment (credit).

Elaborated by Nicoleta Trudov.

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