Revenue

Revenue is the first figure in the Income Statement but the last one on the bottom of the invoice you give to your customer. This figure hides the business' proficiency in its internal performance every day.

Therefore, a sales price is established in cost control and not at the time of selling.

Many small businesses could increase their net profit by making efficient cost control and secure their Gross Profit.

They should also look at their discount policy which diminishes their gross profit. Discount is, in practice, a sales tool and often misused.