Revenue Concepts



Revenue is defined as the aggregate amount of cash obtained by the organization by selling goods and providing services for the duration of a particular time span. The total revenue is also known as turnover.
Average Revenue (AR) Average revenue can be calculated by dividing the total revenue by number of units sold.
AR = TR/Q Where, AR=Average Revenue; TR=Total Revenue; Q=Quantity sold
Total Revenue (TR)
Total Revenue signifies the total amount a company obtains by carrying out product sales and offering services.
TR can be calculated by any of the two ways mentioned below:
First method;
TR = Q x AR (Price) or Q x P
Where, TR = Total Revenue; Q = Units of Quantity; AR = Average Revenue
Second method; TR = ∑MR
Where, TR = Total Revenue; MR = Marginal Revenue

Marginal Revenue (MR) Marginal revenue is the net addition to the total revenue by selling one more unit of commodity. It is the revenue of an additional unit sold.
Marginal Revenue is defined as the change in TR resulting from per unit augment in the sales.
MR = TRn-1 
Where, MR = Marginal Revenue; TR = Total Revenue; Average Revenue (AR) 


  Another important aspect of a business is to calculate the Profit (or loss).  This is calculated using Total revenue.   Profit (or Loss) = Total Revenue (TR)   − Total costs (TC) 


Another valuable concept in production process is Break-even Point of production.  This is the level of output where the total cost curve intersect the total revenue curve (TR = TC)  [When the total cost curve is above the total revenue curve (TC >TR) the area in between them represents loss , when the total cost curve lies below the total revenue curve (TR>TC) the area in between represents profit.]

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