Definition: Breakdown of turnover by product

A breakdown of turnover by product is necessary in order to calculate useful aggregates for national accounts or to allow a valuation of market shares held by different retail networks as well as being crucial for determining the principal activity of a unit. It is therefore an extremely important complement to the breakdown by activity.

This breakdown can be realised on the basis of a product list. Such a list is provided by the categories of Section G of the CPA. Realising such a breakdown implies reference to be made to the Classes of NACE Rev. 1 Section G and to break down turnover for each of these classes by the categories of CPA. This will allow a whole matrix for a limited but substantial number of activities and products to be built.

It is important to note that the notion of a "product" is different for Section G of the NACE Rev. 1. A "product" should be understood as being a commercial product, that is to say the service of selling one determined physical product.