SALES REVENUES MAKERS OF PROFIT, MONETARY CASH FLOW AND FINANCIAL RESOURCES

Abstract Sales revenues must be analysed both from an income point of view through ROS and from a financial and/or monetary point of view, i.e. determined in terms of monetary flows, representing the essential financial lifeblood for the company's management to be carried out in total efficiency and effectiveness. The sales return analysis must therefore be twofold: income and monetary. This analysis must include all the necessary steps to identify the specific causes of the trend, positive or negative, of the profit and monetary 'return' of sales revenue.