A Produced As Offered As (PASA) matrix is a knowledge construction utilized in income recognition to trace the progress of gross sales over time. It’s a two-dimensional matrix that lists the merchandise offered within the rows and the intervals within the columns. The cells of the matrix include the quantity of income that has been acknowledged for every product in every interval.
PASAs are essential as a result of they assist corporations to precisely observe their income and keep away from overstating or understating their monetary efficiency. They will also be used to determine developments in gross sales and to forecast future income.
