Sales Revenue and Cost of Sales Report (UT for Kazakhstan 3.4.5.21)

1. Identification

Purpose. The report is designed to analyze retail trade results: it compares revenue from retail sales with the cost of goods sold and displays gross profit (margin) and profitability broken down by analytics (organization, warehouse/store, cash register, nomenclature, period). It is used by the retail manager, merchandiser, and accountant to monitor the profitability of outlets, product groups, and individual items.

Since the object is a report, it only reads data from registers and does not perform writing/posting — it does not generate movements (see section 5).

2. Attributes and Data Composition Structure

The report has no header attributes or tabular sections in the document sense. Its "structure" is defined by the DCS layout (ОсновнаяСхемаКомпоновкиДанных) and the composition of settings. Below is a typical composition.

2.1. Scheme parameters (report header)

2.2. Data set fields (resources and groupings)

The retail price on a receipt generally includes VAT; VAT is extracted at a rate of 16% to calculate revenue. Example: a receipt for 116,000 ₸ → revenue (income) 100,000 ₸, VAT 16,000 ₸.

3. Forms

A separate selection/list form for the report is not required — opening occurs via a navigation link or a subsystem command. The standard DCS report form provides report variants, quick filters, groupings, conditional formatting, and drill-down.

4. Key Module Procedures

The attached evidence only includes the naznachenie facet (purpose and interface path). The source BSL code of the object's modules is not included in the evidence, so below are typical DCS report handlers for this configuration (actual names/line numbers require verification in the specific 3.4.5.21 build).

Report object module (МодульОбъекта):

• ПриКомпоновкеРезультата(ДокументРезультат, ДанныеРасшифровки, СтандартнаяОбработка) — intercepts result output: programmatic finishing of the spreadsheet document, calculation of dependent indicators (margin, profitability), if needed — СтандартнаяОбработка = Ложь with manual composition via ПроцессорКомпоновкиДанных.

Report form module (Форма.МодульФормы):

• ПриСозданииНаСервере(Отказ, СтандартнаяОбработка) — initialization of the default period, setting the organization filter from user settings, configuring element availability.
• ПриОткрытии(Отказ) — fine-tuning of commands and appearance.
• <Параметр>ПриИзменении(Элемент) (e.g. ОрганизацияПриИзменении) — synchronization of quick filters with composer settings.
• Drill-down handlers (ДетальныеЗаписиВыбор / standard DCS drill-down) — navigation to source documents (cash register receipts, retail sales reports).

Requires verification: the exact list of procedures and line numbers — only from the source code of a specific 3.4.5.21 build; they change between patch versions.

5. Data Sources (the report does not generate movements)

The report is a read-only object: it is not posted and does not write movements to registers. It obtains data from registers that are populated by retail documents ("Retail Sales Report", "Cash Register Receipt", "Sale of Goods and Services"). Typical sources:

Journal Entries Behind the Indicators (per the standard RK chart of accounts)

The report visualizes the financial result generated by retail documents. To understand the source of the amounts — typical retail sales journal entries (₸):

For reference — accounts used from the RK chart of accounts: 1210 (short-term customer receivables), 1030 (cash on current accounts), 1330 (goods), 3310 (accounts payable to suppliers), 3130 (VAT payable), 6010 (sales income), 7010 (cost of sales).

Report indicators:

• Revenue = credit turnover on 6010 (income excluding VAT);
• Cost = debit turnover on 7010;
• Gross profit = Revenue − Cost;
• Profitability = Gross profit / Revenue × 100%.

6. Related Objects and Input on Basis

The report (unlike a document) does not participate in the "input on basis" mechanism and is not itself entered on the basis of other objects. Related objects are the sources of its data and drill-down points:

• Documents: "Retail Sales Report", "Cash Register Receipt", "Sale of Goods and Services", "Cash Receipt Order", "Inventory of Goods".
• Analytics catalogs: "Organizations", "Warehouses (Stores)", "Cash Registers", "Nomenclature", "Nomenclature Characteristics".
• RK electronic documents: retail sales are accompanied by issuing an ESF (via the ESF IS) and, when moving controlled goods, a SNT; these documents are sources and confirmation of sales amounts, but are not generated by the report.
• Drill-down: from report cells the user navigates to source documents and to DCS settings.

7. Extension Points

• DCS report variants — adding custom variants (by cash register, by product groups, ABC analysis of margin) without changing code.
• Configuration extension — overriding ПриКомпоновкеРезультата and the form's ПриСозданииНаСервере to add indicators/formatting; adding form attributes.
• External report / additional report (SSL) — connecting via the "Additional Reports and Processing" subsystem without removal from support.
• DCS layout — adding calculated fields (ВаловаяПрибыль, Рентабельность, VAT share) and resources via a modified copy of the scheme in an extension.
• Functional options and roles — managing report visibility and analytics composition.

Requires verification: the possibility of seamless extension without removal from support depends on the compatibility mode and support settings of a specific information base.

Reference RK Norms (2026)

Used in related calculations (sales, seller salaries, store taxes), values current as of 2026:

• VAT rate — 16%; MCI — 4,325 ₸; minimum wage — 85,000 ₸.
• IIT: basic deduction 30 MCI/month (no more than 360 MCI/year); rate 10% up to 8,500 MCI of annual income and 15% above.
• Mandatory pension contributions — 10% (base cap 50 minimum wages); employer pension contributions — 3.5%; mandatory employee social health insurance — 2%; social health insurance — 3%; social contributions — 5%; social tax — 6%.