comparable turnover. Coursework: Retail turnover

12.10.2019

One of the indicators that characterizes the dynamics of the company's sales is turnover. It is calculated in selling prices. Analysis of the turnover gives an assessment of the qualitative and quantitative indicators of work in the current period. The validity of calculations for future periods depends on the conclusions made. Let us consider in more detail the methods of calculating the turnover.

inventory turnover

Everything in stock is current asset organizations. It's frozen cash. In order to understand how long it will take to convert goods into cash, an inventory turnover analysis is carried out.

The presence of commodity balances on the one hand is an advantage. But even when they accumulate, sales decline, the organization still has to pay taxes on inventory. In such cases, we speak of low turnover. At the same time, the high speed of selling goods is not always a big advantage. With an increase in turnover, there is a risk that the client will not find the right product and turn to another seller. To find golden mean, you need to be able to analyze and plan inventory turnover.

A commodity is something that is bought and sold. This category also includes services if their cost is paid by the buyer (packaging, delivery, payment for communication services, etc.).

Inventory is a list of goods available for sale. For retail and wholesale trade, inventory is the goods on the shelves, and those that are in stock, shipped and stored.

The term "inventory" also includes products that are still in transit, in stock or on receivables. In the latter case, ownership remains with the seller until the goods are paid for. Theoretically, he can ship it to his warehouse. When calculating the turnover, only those products that are in stock are taken into account.

Turnover is the volume of sales in monetary terms, calculated for a certain period. Next, the algorithm by which the turnover is calculated, the calculation formula will be described.

Inventory, thousand roubles.

Average inventory:

Tz cf = 278778 (6-1) = 55755.6 thousand rubles.

Osr’ = (Balances at the beginning + Balances at the end) / 2 = (45880 + 39110) / 2 = 42495 thousand rubles.

Turnover and how to calculate it

The firm's liquidity ratio depends on the rate of conversion of funds invested in stocks into cash. To determine the liquidity of stocks, the turnover ratio is used. It is calculated according to different parameters (cost, quantity), periods (month, year), for one product or an entire category.

There are several types of turnover:

the turnover of each product in any quantitative indicators (pieces, by volume, weight, etc.),
turnover of goods by value,
the turnover of the entire stock in quantitative terms,
turnover of the entire inventory at cost.

In practice, the following formulas are most often used to determine the efficiency of using reserves:

1) The classic formula for calculating turnover:

T \u003d (Remaining inventory at the beginning of the period) / (Sales volume for the month)

2) Average turnover (calculation formula for the year, quarter, half year) :

3) Turnover period:

OB days = (Average turnover * Number of days in the period) / Sales volume for the period

This indicator calculates the number of days it takes to sell inventory.

4) Turnover in times:

About p \u003d Number of days / About days \u003d Sales volume for the period / Average turnover

This coefficient shows how many turnovers the product makes during the period under review.

The higher the turnover, the more efficient the activity of the organization, the less the need for capital, and the more stable the position of the enterprise.

5) Stock level:

Uz \u003d (Commodity stock at the end of the period * Number of days) / Turnover for the period

The level of stocks characterizes the security of the company with goods on a certain date. It shows how many days of trading the organization will have enough inventory.

Peculiarities

The formula for calculating turnover and other indicators presented above is used subject to the following conditions:

If the organization does not have stocks, then it makes no sense to calculate the turnover.
Retail turnover, the calculation formula for which will be presented below, may be incorrectly determined if it includes targeted deliveries of goods. For example, a company won a tender for the supply of materials in shopping center. Under this order, a large batch of sanitary ware was delivered. These goods should not be taken into account when calculating turnover.

If you turn to economic theory, then the turnover is a process of buying and selling. It is based on the assignment of ownership of a product in exchange for its monetary equivalent. Thus, at the macro level, it is defined as the sum of all transactions for the sale of goods for a given period of time and at the same time as the costs of buyers for the purchase of goods.

The turnover consists of 3 parts, between which there is a balance relationship.

Trade turnover- is the volume of sales of goods and services in monetary terms for a certain period. (GOST R 51303-99 "Trade. Terms and definitions")

Trade turnover as an indicator of market statistics is used in assessments of its conjuncture (a set of features that characterize the current state of the economy). Trade turnover characterizes:

The scale of the organization's activities;
- cash proceeds of a pharmaceutical enterprise for goods sold;
- the amount of cash costs of buyers for the purchase of goods and services;
- consumption of commodity mass.

The measurement of turnover can be carried out both in value (monetary) units and in physical terms. In value units, its value is determined by the product of the price of a unit of goods or services (P) by the number of goods sold (Q): Turnover = P x Q.

The turnover can be structured, i.e. divided into separate components using various features. So, in accordance with the nature of consumers, retail and wholesale trade turnover is distinguished.

Wholesale turnover is the sale of goods by one organization to another organization for subsequent resale or consumption, a mandatory feature of which is the presence of an invoice for the shipment of goods.

Retail turnover includes the sale of consumer goods to the population for personal, family, home use, as well as to organizations (hospitals, sanatoriums, kindergartens, schools, etc.) through which the joint consumption of goods is carried out.

The turnover of a wholesale pharmaceutical enterprise may consist of the amount of sale of pharmacy products:

Other pharmaceutical wholesalers;
- enterprises - manufacturers of medicines;
- pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities;

The turnover of a retail pharmaceutical organization may include the sale of pharmacy products:

Citizens at the expense of personal funds;
- decreed groups of the population at the expense of funding sources for free and preferential leave;
- treatment-and-prophylactic and other organizations within the allocated appropriations.

The distribution of individual goods and services in the total volume of their sales, expressed in relative terms: the specific weight (share) or the ratio of goods (services) allows you to get an idea of the commodity structure of trade.

The commodity structure of pharmaceutical trading enterprises can be represented by groups in accordance with the commodity nomenclature ( medications, dressings, patient care items, medical cosmetics, homeopathic remedies, diet food etc.), spo-
sales volume (prescription, over-the-counter), demand dynamics (goods with growing, neutral and falling demand).

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Concept. Retail trade. Wholesale trade. Features of the turnover of catering enterprises. The structure of trade. The system of indicators of trade turnover. Tasks and methods of analysis and evaluation of turnover

concept

One of the main economic indicators of the economic activity of a commercial enterprise is the turnover - the process of exchanging goods for money. The owner of the goods - a trading company * - sells the goods for money into the ownership of another legal or natural person. Trade turnover characterizes the process of movement of goods through acts of sale. As an economic category, commodity turnover is characterized by the presence of two features at the same time:

goods as an object of sale;

sales as a form of movement of goods from the producer to the consumer.

* Sometimes a trading company receives goods on a consignment basis, i.e. the enterprise, not being the owner of the goods, on the basis of the relevant agreement, receives from the actual owner the right to sell it.

The turnover of a trading enterprise can be considered:

firstly, as a result of the activity of a trade enterprise, its economic effect;

secondly (in the socio-economic aspect), as an indicator of the commodity supply of the population, one of the indicators of the standard of living. *

* UN classification retail turnover refers to indicators characterizing the standard of living.

In a trading enterprise, the turnover is expressed in the amount of cash receipts for the goods sold - by its size one can judge the importance of this enterprise in the consumer market.

Distinguish between retail and wholesale trade.

Retail turnover

Retail turnover refers to the transfer of goods to end consumers. This completes the process of circulation of goods - it enters the sphere of consumption.

As an economic indicator, retail trade turnover reflects the volume of the mass of goods (in monetary terms) passing into the sphere of personal consumption, and characterizes, on the one hand, the monetary proceeds of trade, on the other hand, the amount of the population's expenses for the purchase of goods. The dynamics of retail trade turnover reflects the proportions between production and consumption, the needs of enterprises in material and labor resources, and the development of the trading network.

According to the Instructions of the State Statistics Committee of the Russian Federation*, retail turnover is the sale of goods to the population; in addition, retail turnover includes the sale of goods to organizations, institutions and enterprises for the contingents of the population they serve.

* Instructions for determining the retail turnover and inventory of legal entities, their separate subdivisions, regardless of their form of ownership, engaged in retail trade and public catering. Approved by the Decree of the State Statistics Committee of Russia dated April 1, 1996 No. 25.

Retail turnover as a statistical indicator reflects the volume of sales of goods to the population through all sales channels: in officially registered enterprises, clothing, mixed and food markets.

The volume of retail trade largely characterizes the state of the national economy, reflecting the state of affairs in industry and agriculture, inflationary processes, changes in the well-being of the population, conjuncture and capacity of the domestic market.

The indicator of retail turnover (as well as wholesale) has quantitative and qualitative characteristics.

The quantitative characteristic of the turnover is the volume of sales in terms of money, the qualitative one is the structure of the turnover. The structure (or assortment composition) of trade turnover is the share of individual product groups in the total volume of sales.

The composition of retail turnover is classified by type of sales:

Proceeds from sales of food and non-food products in stores, tents, vending machines, delivery and peddling trade;

The turnover of public catering enterprises, consisting of the turnover for the sale of products of own production and purchased goods, including the margin;

Revenue from the sale of medicines in pharmacies;

Revenue from the sale of books, newspapers, magazines, including subscriptions, etc.

It is necessary to clearly distinguish between the concepts of "composition" and "value" of trade turnover: the composition of trade turnover consists of various types of sales, and the value - from the amounts of trade proceeds handed over to a bank or cash desk, the volume of small-scale wholesale sales (by bank transfer), expenses incurred at the expense of cash revenue (according to documents).

Wholesale turnover

Wholesale turnover is the sale of goods by trading enterprises to other enterprises using these goods either for subsequent sale, or for industrial consumption as raw materials and materials, or for material support for economic needs. As a result of wholesale trade, goods do not enter the sphere of personal consumption, but remain in the sphere of circulation or enter industrial consumption. In other words, in the wholesale turnover, the goods are sold for further processing or resale.

Wholesale turnover is classified, as a rule, according to:

appointment;

form of organization of goods movement.

Depending on destination wholesale trade is divided into:

wholesale turnover for sales;

intrasystem wholesale turnover.

Wholesale sales turnover is the sale of goods to retailers, catering, supply to off-market consumers, for export and for clearing.

Intra-system wholesale turnover is the sale of goods by some wholesale enterprises on behalf of others directly to market and intra-market consumers. Intra-system wholesale turnover, as a rule, is used to maneuver commodity resources and is inherent in large commercial structures.

Thus, the wholesale trade turnover by implementation characterizes the process of direct wholesale of goods, and the intra-system wholesale trade turnover - the movement of goods between the links of the wholesale trade.

The sum of two types of wholesale trade is gross wholesale trade.

Depending on the organization of distribution each of the two types of wholesale trade is divided into:

warehouse;

transit.

Warehouse wholesale turnover is the sale of goods from the warehouses of wholesale trade enterprises.

Transit wholesale turnover is the supply of goods by manufacturers directly to retailers, bypassing warehouse links.

Transit wholesale turnover, in turn, is divided into:

transit trade turnover without participation in settlements (organized);

transit trade turnover with participation in settlements.

In other words, a trading enterprise participates in this process either as an intermediary who receives a commission for organizing the promotion of goods, or as an owner who has paid the cost of the goods.

The sum of warehouse and transit turnover with participation in settlements is the wholesale turnover with participation in settlements.

Features of the turnover of catering enterprises

A distinctive feature of the economic activity of catering enterprises is the unification within the framework of one enterprise of the processes of production, sale and organization of consumption of products. Accordingly, the turnover of catering enterprises has its own specifics, divided into:

turnover on the sale of products of own production;

turnover on the sale of purchased goods.

The largest share in the turnover of catering enterprises is the turnover for the sale of products of their own production.*

* 55-85% depending on the type of enterprise: restaurant, cafe, canteen, dumplings, pancake, snack bar, bistro, buffet, etc.

Depending on the final or intermediate consumption, retail and wholesale turnover is distinguished.

Retail turnover includes:

sale of products of own production and purchased goods through dining halls, buffets, as well as sale through a retail and small retail network owned by the enterprises themselves;

sale of products through a mobile network;

supply of meals to employees of the enterprise at preferential prices.

Wholesale turnover, as a rule, consists of the sale of semi-finished products, flour and confectionery products to other catering and retail businesses.

The sum of retail and wholesale turnover forms the gross turnover, which characterizes the full volume of production and trade activities.

Trade structure

The commodity structure of retail turnover includes food and non-food products, which are divided into assortment groups and subgroups. With further detail, types, varieties, models, sizes of goods are considered.

The structure of food products consists of the following assortment groups:

meat and meat products;

fish and fish products;

milk and dairy products;

confectionery;

bread and bakery products;

flour, cereals and pasta;

potato;

fruits, fruits, berries, watermelons and melons;

other food products.

The structure of non-food products consists of the following assortment groups:

clothing, linen, hats and furs;

knitwear and hosiery;

laundry soap;

synthetic detergents;

toilet soap and perfumery;

haberdashery and threads;

tobacco products;

goods for cultural, household and household purposes;

other non-food items.

System of indicators of trade turnover

The indicators characterizing the turnover of a trading enterprise include:

the volume of trade in value terms at current prices;

the volume of trade in value terms in comparable prices;

assortment structure of trade turnover for certain groups of goods (rubles, percent);

one-day volume of trade (rubles);

the volume of trade per employee, including an employee of a trade group;

the volume of trade per 1 m 2 of the total area, including retail space;

time of circulation of goods, days of turnover;

the speed of turnover, the number of revolutions.

Tasks and methods of analysis and evaluation of turnover

The tasks of the analysis of turnover:

studying the dynamics of the indicator;

analysis and evaluation of the assortment structure;

determination and evaluation of factors affecting the volume and structure of trade;

commodity turnover analysis.

Analysis methods:

construction of time series;

use of relative and average values;

comparison;

index method;

building trend and regression models of dynamics;

chain substitution;

balance linking indicators;

charting, etc.

The analysis of turnover begins with determining its volume (in value terms or in natural terms) for the period under study. The obtained data (reporting) are compared with planned indicators and with indicators (basic) of the corresponding previous time intervals (decade, month, quarter, half year, year). Such comparisons make it possible to assess the degree of compliance of the actual results of the enterprise's activities with the planned development strategy.

In the process of analyzing the dynamics of trade, a system of indices is used:

trade volume index ( I f);

trade turnover index in actual (current) prices ( I T);

price index ( I c).

Index of physical volume of trade characterizes the impact of changes in the quantity and structure of goods sold on the dynamics of the indicator.

The index is calculated by the formula:

where - price i-th product in the base period;

-price i-th product in the reporting period;

-number i th product sold in the reporting period;

-number i-th product sold in the base period;

i- type of goods;

P - the number of types of goods.

Trade turnover index in actual (current) prices reflects the change in the total cost of goods sold for the analyzed period. The state of the indicator is influenced by two factors - the number of goods sold and price dynamics. The index is calculated by the formula:

Usage price index in the analysis of trade turnover in the conditions of a noticeable influence of inflationary processes on the economic life of the country, which led to high rates of depreciation of money and rising prices, it acquires exceptional importance. The price index shows the change in the total cost of a certain number of goods during the period under review. The index is calculated by the formula:

There is a mathematical relationship between the considered indices:

Example.

Initial information for calculations

Let's calculate:

trade volume index I f == (5 x 300 + 8 x 50) : (5 x 200 + 8 x 100) = (1900: 1800) = 1.055;

turnover index in actual (current) prices I t \u003d (6 x 300 + 12 x 50): (5 x 200 + 8 x 100) \u003d (2400: 1800) \u003d 1.333;

price index I c \u003d (6 x 300 + 12 x 50): (5 x 300 + 8 x 50) \u003d (2400: 1900) \u003d 1.263.

Let's check the previously derived relationship between the studied indicators: I f= I T: I c, or 1.055 = 1.333: 1.263.

Using the chain substitution method, it is possible to determine the degree of influence on the volume of trade turnover of individual factors: the number of goods sold and changes in prices for them.

In the above example, the increase in turnover amounted to 600 million rubles. (2400 - 1800).

Due to the change in the sale of goods, the turnover increased by 100 million rubles. (
):

including for product "A" the increase amounted to 500 million rubles. (5 x 300 - 5 x 200), and for product "B" there is a decrease of -400 million rubles. (8 x 50 - 8 x 100).

Due to price changes, the turnover increased by 500 million rubles.

(
)

including for product "A" - by 300 million rubles. (6 x 300 - 5 x x 300), for product "B" - by 200 million rubles. (12 x 50 - 8 x 50).

For clarity, we summarize the obtained data in a table:

The influence of individual factors on the change in the volume of trade

Analysis of the commodity structure of the turnover of a commercial enterprise involves a quantitative and cost assessment of sales of individual goods, as well as determining the dynamics of structural changes. The structure of goods sold is measured as a percentage of the volume of trade in general or individual commodity groups. The results of the analysis are used to study the compliance of the structure of the product offer with consumer demand and have a decisive influence on the formation of orders to suppliers and the choice of suppliers themselves.

March 3, 2017

inventory turnover

Everything that is in the warehouse is a current asset of the organization. This is frozen cash. In order to understand how long it will take to convert goods into cash, an inventory turnover analysis is carried out.

The presence of commodity balances on the one hand is an advantage. But even when they accumulate, sales decline, the organization still has to pay taxes on inventory. In such cases, we speak of low turnover. At the same time, the high speed of selling goods is not always a big advantage. With an increase in turnover, there is a risk that the client will not find the right product and turn to another seller. To find the golden mean, you need to be able to analyze and plan inventory turnover.

Terms

A commodity is something that is bought and sold. This category also includes services if their cost is paid by the buyer (packaging, delivery, payment for communication services, etc.).

Inventory is a list of goods available for sale. For retailers and wholesalers, inventory is the items on the shelves and those that are in stock, shipped and stored.

Turnover is the volume of sales in monetary terms, calculated for a certain period. Next, the algorithm by which the turnover is calculated, the calculation formula will be described.

Example 1

Average inventory:

Tz cf = 278778 \ (6-1) = 55755.6 thousand rubles.

Osr" \u003d (Balances at the beginning + Balances at the end) / 2 \u003d (45880 + 39110) / 2 \u003d 42495 thousand rubles.

Turnover and how to calculate it

There are several types of turnover:

the turnover of each product in any quantitative indicators (pieces, by volume, weight, etc.);
turnover of goods by value;
the turnover of the entire stock in quantitative terms;
turnover of the entire inventory at cost.

In practice, the following formulas are most often used to determine the efficiency of using reserves:

1) The classic formula for calculating turnover:

T \u003d (Remaining inventory at the beginning of the period) / (Sales volume for the month)

2) Average turnover (calculation formula for the year, quarter, half year) :

Тз ср = (ТЗ1+…+T3n) / (n-1)

3) Turnover period:

OB days = (Average turnover * Number of days in the period) / Sales volume for the period

This indicator calculates the number of days it takes to sell inventory.

4) Turnover in times:

About p \u003d Number of days / About days \u003d Sales volume for the period / Average turnover

This coefficient shows how many turnovers the product makes during the period under review.

The higher the turnover, the more efficient the activity of the organization, the less the need for capital, and the more stable the position of the enterprise.

5) Stock level:

Uz \u003d (Commodity stock at the end of the period * Number of days) / Turnover for the period

The level of stocks characterizes the security of the company with goods on a certain date. It shows how many days of trading the organization will have enough inventory.

Peculiarities

The formula for calculating turnover and other indicators presented above is used subject to the following conditions:

If the organization does not have stocks, then it makes no sense to calculate the turnover.
Retail turnover, the calculation formula for which will be presented below, may be incorrectly determined if it includes targeted deliveries of goods. For example, a company won a tender to supply materials to a shopping center. Under this order, a large batch of sanitary ware was delivered. These items should not be included in the turnover calculation.
The calculation takes into account the live stock, that is, the goods that arrived at the warehouse were sold, and those for which there are balances, but there was no movement.
The turnover of goods is calculated only at purchase prices.

Example 2

Conditions for calculations are presented in the table.

Month	Implemented, pcs.	Remaining, pcs.







Average stock

Determine the turnaround time in days. In the analyzed period 180 days. During this time, 1701 goods were sold, and the average monthly balance was 328 pieces:

OBday \u003d (328 * 180) / 1701 \u003d 34.71 days

That is, from the moment the goods arrive at the warehouse until they are sold, an average of 35 days pass.

Let's calculate the turnover in times:

ABOUT times \u003d 180 / 34.71 \u003d 1701 / 328 \u003d 5.19 times.

For six months, the stock of goods turns around 5 times on average.

Let's determine the stock level:

Uz \u003d (243 * 180) / 1701 \u003d 25.71.

The organization's existing inventory will last for 26 days of operation.

purpose

Inventory turnover is analyzed to find positions where the commodity-money-commodity cycle rate is very low and make a decision accordingly. It makes no sense to analyze goods of different categories in this way. For example, in a grocery store, a bottle of cognac may be sold at a faster rate than a loaf. But this does not mean that bread should be excluded from the assortment of goods. It is not necessary to simply analyze these two categories in this way.

Compare the following products within the same category: bread with other bakery products, and cognac with high-end alcoholic beverages. Only in this case it is possible to draw conclusions about the intensity of turnover of a particular product.

An analysis of sales dynamics in comparison with previous periods will allow us to conclude that demand has changed. If during the analyzed period the turnover ratio has decreased, then there is an overstocking of the warehouse. If the indicator is growing and, moreover, at a rapid pace, then we are talking about working “from the wheels”. In conditions of commodity shortage, warehouse stocks can be zero. In this case, inventory turnover can be calculated in hours.

If the warehouse has accumulated seasonal goods for which there is low demand, then it will be difficult to achieve turnover. You will have to buy a wide range of rare goods, which will affect their liquidity. Therefore, all calculations will be incorrect.

It is also important to analyze the terms of delivery. If an organization purchases at its own expense, then the calculation of turnover will be indicative. If goods are bought on credit, then low turnover is not critical for the company. The main thing is that the period for the return of funds does not exceed the calculated value of the coefficient.

Types of trade

Just as prices are divided into retail and wholesale prices, commodity circulation is divided into similar two types. In the first case, we are talking about the sale of goods for cash or at standard prices, and in the second - about the sale by bank transfer or at wholesale prices.

Methods

In practice, the following methods of calculating turnover are used:

Based on the consumption of goods by residents of one area.
According to the planned number of sales and the average unit cost.
According to the actual turnover of the organization (the most popular method).

Data for calculations are taken from accounting and statistical reporting.

Dynamics

The following formula for calculating turnover shows the change in the indicator at current prices:

D \u003d (The fact of the turnover of the current year / The fact of the turnover of the last year) * 100%.

The dynamics of trade turnover in comparable prices is determined by the following formula:

D sop = (Fact of turnover in comparable prices / Fact of turnover of the last year) * 100%.

Example 3

Trade turnover in 2015 - 2.6 million rubles.
- Sales forecast for 2016 - 2.9 million rubles.
- Trade turnover in 2016 - 3 million rubles.

Let's determine the percentage of the sales plan fulfilled: (3/2.8)*100 = 107%.
- Let's calculate the turnover in current prices: (3/2.6)*100 = 115%.

Price index

If prices have changed during the study period, then you first need to calculate their index. The value of this indicator increases under the influence of inflationary processes on the country's economy. The coefficient shows the change in the cost of a certain number of goods over a period. Formula for calculating the price index:

Itz. = C new / C old

This formula is often used by statistical authorities to analyze the price level for certain categories of goods. For example, the volume of goods sold in 2014 was 100 thousand rubles, and in 2016 - 115 thousand rubles. Calculate the price index:

Itz = 115/100 = 1.15, that is, prices increased by 15% over the year.

Only after these actions is used the formula for calculating the turnover in comparable prices:

Fact = (Turnover at current prices / Turnover of last year) * 100%.

Example 4

In 2015, the turnover of the company amounted to 20 million rubles, and in 2016 - 24 million rubles. Per reporting period prices rose by 40%. It is necessary to calculate the turnover according to the formulas presented earlier.

Let us determine the wholesale turnover at current prices. Calculation formula:

Тт = 24/20 * 100 = 120% - for the current year, the turnover has grown by 20%.

Let's calculate the price index: 140%/100% = 1.4.

Let's define the turnover in comparable prices: 24/1.4 = 17 million rubles.

The formula for calculating turnover in dynamics: 17/20*100 = 85%.

The calculation of the dynamics showed that the growth occurred only due to an increase in prices. If they had not changed, the trade turnover would have decreased by 17 million rubles. (by 15%). That is, there is an increase in prices, not the number of goods sold.

Example 5

The initial data for completing the task are presented in the table below.


		Forecast, thousand rubles	Fact. turnover, thousand rubles

Now you need to determine the turnover for the current year at the prices of the previous period.

First, let's determine the percentage of fulfillment of the sales plan: 5480/5300*100 = 103.4%.

Now we need to determine the dynamics of trade turnover as a percentage compared to 2015: 5480/4650*100 = 120%.

Trade turnover for 2015, thousand rubles
Trade turnover for 2015, thousand rubles	Forecast, thousand rubles	Fact. turnover, thousand rubles	Performance, %	In relation to the previous year, %

As a result of overfulfillment of the sales plan in 2016, the company sold products worth 180 thousand rubles. more. During the year, the volume of sales increased by 920 thousand rubles.

A detailed calculation of retail turnover by quarters makes it possible to determine the uniformity of sales, to identify the degree of satisfaction of demand. Additionally, it is also worth analyzing sales by months to identify signs of a decline in demand.

The formula for calculating turnover in retail trade

The analysis of price changes by commodity groups provides for the quantitative and cost assessment of individual goods, the determination of the dynamics of their shifts. The results of the study are used to study the correspondence of supply to demand and influence the formation of orders.

The analysis of trade turnover is carried out on the basis of quarterly and annual reports. Based on the results of the audit, it is possible to establish the reasons why the turnover has changed. The formula for calculating the balance sheet is given below:

Zn + Nt + Pr \u003d R + C + B + U + Zk, where
Zn (k) - stocks at the beginning (end) of the planning period;
Нт - commodity allowance;
Pr - arrival of goods;
P - sale of goods by separate groups;
B - disposal of goods;
B - natural loss;
U - markdown.

You can determine the degree of influence of balance sheet indicators by calculating the difference between planned and actual indicators, or using the chain substitution method. At the next stage, the retail turnover, the calculation formula of which was presented above, is analyzed for changes as a result of improved labor productivity, an increase in the number of employees and the efficiency of the use of fixed assets. The analysis is completed by determining the prospects for growth in sales volume and changing the structure of goods.

inventory turnover

The presence of commodity balances on the one hand is an advantage. But even when they accumulate, sales decline, the organization still has to pay taxes on inventory. In such cases, we speak of low turnover. At the same time, the high speed of selling goods is not always a big advantage. With an increase in turnover, there is a risk that the client will not find the right product and turn to another seller. To find the golden mean, you need to be able to analyze and plan inventory turnover.

Terms

A commodity is something that is bought and sold. This category also includes services if their cost is paid by the buyer (packaging, delivery, payment for communication services, etc.).

Inventory is a list of goods available for sale. For retailers and wholesalers, inventory is the items on the shelves and those that are in stock, shipped and stored.

Turnover is the volume of sales in monetary terms, calculated for a certain period. Next, the algorithm by which the turnover is calculated, the calculation formula will be described.

Example 1

Average inventory:

Tz cf = 278778 \ (6-1) = 55755.6 thousand rubles.

Osr" \u003d (Balances at the beginning + Balances at the end) / 2 \u003d (45880 + 39110) / 2 \u003d 42495 thousand rubles.

Turnover and how to calculate it

There are several types of turnover:

the turnover of each product in any quantitative indicators (pieces, by volume, weight, etc.);
turnover of goods by value;
the turnover of the entire stock in quantitative terms;
turnover of the entire inventory at cost.

In practice, the following formulas are most often used to determine the efficiency of using reserves:

1) The classic formula for calculating turnover:

T \u003d (Remaining inventory at the beginning of the period) / (Sales volume for the month)

2) Average turnover (calculation formula for the year, quarter, half year) :

Тз ср = (ТЗ1+…+T3n) / (n-1)

3) Turnover period:

OB days = (Average turnover * Number of days in the period) / Sales volume for the period

This indicator calculates the number of days it takes to sell inventory.

4) Turnover in times:

About p \u003d Number of days / About days \u003d Sales volume for the period / Average turnover

This coefficient shows how many turnovers the product makes during the period under review.

The higher the turnover, the more efficient the activity of the organization, the less the need for capital, and the more stable the position of the enterprise.

5) Stock level:

Uz \u003d (Commodity stock at the end of the period * Number of days) / Turnover for the period

The level of stocks characterizes the security of the company with goods on a certain date. It shows how many days of trading the organization will have enough inventory.

Peculiarities

The formula for calculating turnover and other indicators presented above is used subject to the following conditions:

If the organization does not have stocks, then it makes no sense to calculate the turnover.
Retail turnover, the calculation formula for which will be presented below, may be incorrectly determined if it includes targeted deliveries of goods. For example, a company won a tender to supply materials to a shopping center. Under this order, a large batch of sanitary ware was delivered. These items should not be included in the turnover calculation.
The calculation takes into account the live stock, that is, the goods that arrived at the warehouse were sold, and those for which there are balances, but there was no movement.
The turnover of goods is calculated only at purchase prices.

Example 2

Conditions for calculations are presented in the table.

Month	Implemented, pcs.	Remaining, pcs.







Average stock

Determine the turnaround time in days. In the analyzed period 180 days. During this time, 1701 goods were sold, and the average monthly balance was 328 pieces:

OBday \u003d (328 * 180) / 1701 \u003d 34.71 days

That is, from the moment the warehouse is delivered to its sale, an average of 35 days passes.

Let's calculate the turnover in times:

ABOUT times \u003d 180 / 34.71 \u003d 1701 / 328 \u003d 5.19 times.

For six months, the stock of goods turns around 5 times on average.

Let's determine the stock level:

Uz \u003d (243 * 180) / 1701 \u003d 25.71.

The organization's existing inventory will last for 26 days of operation.

purpose

Types of trade

Methods

In practice, the following methods of calculating turnover are used:

Based on the consumption of goods by residents of one area.
According to the planned number of sales and the average unit cost.
According to the actual turnover of the organization (the most popular method).

Data for calculations are taken from accounting and statistical reporting.

Dynamics

The following formula for calculating turnover shows the change in the indicator at current prices:

D \u003d (The fact of the turnover of the current year / The fact of the turnover of the last year) * 100%.

The dynamics of trade turnover in comparable prices is determined by the following formula:

D sop = (Fact of turnover in comparable prices / Fact of turnover of the last year) * 100%.

Example 3

Trade turnover in 2015 - 2.6 million rubles.
- Sales forecast for 2016 - 2.9 million rubles.
- Trade turnover in 2016 - 3 million rubles.

Let's define sales: (3/2.8)*100 = 107%.
- Let's calculate the turnover in current prices: (3/2.6)*100 = 115%.

Price index

Itz. = C new / C old

This formula is often used by statistical authorities to analyze for certain categories of goods. For example, the volume of goods sold in 2014 was 100 thousand rubles, and in 2016 - 115 thousand rubles. Calculate the price index:

Itz = 115/100 = 1.15, that is, prices increased by 15% over the year.

Only after these actions is used the formula for calculating the turnover in comparable prices:

Fact = (Turnover at current prices / Turnover of last year) * 100%.

Example 4

In 2015, the turnover of the company amounted to 20 million rubles, and in 2016 - 24 million rubles. During the reporting period, prices increased by 40%. It is necessary to calculate the turnover according to the formulas presented earlier.

Let us determine the wholesale turnover at current prices. Calculation formula:

Тт = 24/20 * 100 = 120% - for the current year, the turnover has grown by 20%.

Let's calculate the price index: 140%/100% = 1.4.

Let's define the turnover in comparable prices: 24/1.4 = 17 million rubles.

The formula for calculating turnover in dynamics: 17/20*100 = 85%.

Example 5

The initial data for completing the task are presented in the table below.


		Forecast, thousand rubles	Fact. turnover, thousand rubles

Now you need to determine the turnover for the current year at the prices of the previous period.

First, let's determine the percentage of fulfillment of the sales plan: 5480/5300*100 = 103.4%.

Now we need to determine the dynamics of trade turnover as a percentage compared to 2015: 5480/4650*100 = 120%.

Trade turnover for 2015, thousand rubles
Trade turnover for 2015, thousand rubles	Forecast, thousand rubles	Fact. turnover, thousand rubles	Performance, %	In relation to the previous year, %

As a result of overfulfillment of the sales plan in 2016, the company sold products worth 180 thousand rubles. more. During the year, the volume of sales increased by 920 thousand rubles.

The formula for calculating turnover in retail trade

The analysis of turnover is carried out on a quarterly basis. Based on the results of the audit, it is possible to establish the reasons why the turnover has changed. The formula for calculating the balance sheet is given below: