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. 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.
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.
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.
Commodity stock, thousand rubles
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 of which will be presented below, may be determined incorrectly 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.
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conceptturnover.Wholesaleturnover.Analysisspeakerscommodity turnoverthat
Turnover is the volume of goods sold and bought in monetary terms for a certain period of time, as well as the movement of goods in the sphere of circulation associated with their exchange for money and the transition from production to consumption.
Wholesale turnover is the sale of goods by one organization to another organization for subsequent resale or consumption. An obligatory feature of a transaction related to wholesale trade is the presence of an invoice.
Trade turnover has qualitative and quantitative characteristics. The qualitative one is related to the structure of the turnover, i.e. assortment composition, quantitative - with the volume of sales in monetary terms.
It is necessary to distinguish between the concepts of "value" and "composition" of trade turnover: the value is the totality of the amounts of trade proceeds handed over to the cash desk or bank, the volume of small-scale wholesale sales (by bank transfer), expenses incurred at the expense of cash proceeds (according to documents), the composition of trade is formed from various kinds sales.
The indicators characterizing the turnover of a trading enterprise include: the volume of turnover in value terms in current and comparable prices, the assortment structure for individual product groups (in rubles and percent), one-day turnover, turnover per employee, including counter employee (trading group), the time of circulation of goods in days and the speed of turnover (number of revolutions).
The analysis of trade turnover allows assessing the compliance of existing goods with the demand of the population in order to take measures to optimize the structure of trade turnover, increase sales, accelerate the turnover of goods, the rhythm and uniformity of sales.
Analysis of the turnover indicators allows you to establish the main qualitative and quantitative indicators of the work of a trade organization in the current period. The economic feasibility of calculations for the coming period depends on the depth and completeness of the analysis, the correctness of the conclusions drawn from the results of the analysis. Based on the results of the analysis, it is possible to judge to what extent the sales forecast was fulfilled and customer demand was satisfied, what caused the changes in turnover for the reporting period, to assess the degree to which the actual results of the enterprise's activities correspond to the planned strategy.
The data of accounting, statistical and operational reporting are the main sources of information for the analysis of trade. It begins with determining the volume of trade in monetary terms or in physical terms for a certain period (decade, month, quarter, half year, year). The resulting reporting data is compared with the predicted figures for these periods. Analyzing the turnover, reveal patterns in its development. For this purpose, the dynamics of trade turnover is calculated in current and comparable prices. The dynamics of growth in trade turnover in current prices is calculated by the formula (1):
ATT \u003d Actual turnover of the reporting year at current prices * 100 / Actual turnover of the last year (1)
If prices have changed in the analyzed period, then the actual data on the sale of goods must be expressed in prices at which the turnover was forecast. To do this, calculate the price index. In the context of a noticeable impact of inflationary processes on the economic life of the country, which led to high rates of price growth and depreciation of money, the use of a price index is of particular importance.
The price index shows the change in the total cost of a certain number of goods for the analyzed period. The price index is calculated by formula (2):
Icen \u003d Tsotch / Tsbaz, (2)
where Tsotch is the price in the reporting period, Tsbaz is the price in the base period (last year), taken as 100%.
The actual turnover of the reporting year in comparable prices is calculated using the formula (3):
TOfact in comparable prices = (actual turnover in current prices / price index) * 100% (3)
When analyzing the rhythm of sales, the coefficient of rhythm of turnover is determined by the formula (4):
Crit = Quarterly Sales Plan / Annual Sales Plan (4)
When calculating the coefficient of rhythm, the sales volume can be taken into account in absolute amounts in monetary terms or in the share of sales in certain periods in the total sales volume. Uniform sales are considered if the coefficient is equal to one.
Forecasts of trade turnover play an important role for the rhythmic satisfaction of consumer demand, stable money circulation, ensuring the development of trade turnover and other indicators of the enterprise's trading activity related to it. After determining the annual turnover broken down by quarters, they begin to forecast it for individual product groups and goods, taking into account the seasonality of the population's demand and the current level of sales of goods.
Rhythm analysis makes it possible to evaluate the uniformity of the fulfillment of the forecast of turnover within the quarters, to timely identify the causes of the emerging discrepancy between the actual data and the predicted ones and take appropriate measures.
In concretizing the analysis of the total volume of trade, the assortment and structure of trade are studied. The success of a trade organization largely depends on the reasonable formation of a range of goods that meets the requirements of customers.
Formsandsystemspaymentlabor.Tariff-freeandcontractsystemspaymentlabor
The use of the form of remuneration depends on the conditions of production. The form that corresponds to the organizational and technical conditions of production and contributes to the improvement of results is always used. labor activity.
Piecework wages. With it, the amount of earnings is charged for each unit of output or volume of work performed at piece rates, which are calculated based on the tariff rate corresponding to the category of this type of work and the established production rate.
The use of piecework wages is possible only if the following conditions are met: there are quantitative indicators of output that correctly reflect labor costs and the ability to apply them with sufficient accuracy; real opportunities have been created to increase output (the volume of work performed) in comparison with the established norms; there is a need to increase the volume of production or work performed at this workplace; the efficiency of costs for the organization of labor rationing has been clarified and an accurate accounting of manufactured products or the amount of work performed has been carried out; an increase in output due to piecework wages was ensured, excluding the deterioration of product quality, violations of production technology and safety regulations.
The piecework form of remuneration, depending on the method of accounting for output and the types of additional incentives used (bonuses, increased rates), is divided into systems: direct piecework, indirect piecework, piece-bonus, piece-progressive, piecework. Depending on how the worker's earnings are determined - by individual or group performance indicators - each of these systems can be individual or collective (brigade).
With a direct piecework system wages The labor of a worker is paid at rates per unit of output, which are determined by dividing the tariff rate of a work category by the corresponding rate of output, or by multiplying the tariff rate of a work category by the corresponding rate of time. Total earnings are calculated by multiplying the piece rate by the number of products produced for the billing period.
The direct piece-rate system of remuneration of labor has little financial interest for the employee in achieving high overall performance of the team, site, workshop, as well as in improving the quality of work, and economically spending material assets. Therefore, it is more often used in combination with bonuses for the fulfillment and overfulfillment of both general and specific quantitative and qualitative indicators.
With an indirect piecework wage system, the amount of a worker's earnings is directly dependent on the results of the work of the piecework workers he serves. This wage system is usually used to pay auxiliary workers, adjusters and adjusters in mechanical engineering, assistant craftsmen in the textile industry and other workers involved in the maintenance of basic technological processes.
Total earnings are calculated either by multiplying the rate of an auxiliary worker by the average percentage of the norms of the serviced pieceworkers, or by multiplying the indirect piece rate by the actual output of the serviced workers. The rate is determined as the quotient of dividing the tariff rate of a worker paid under this system by the total rate of output.
With a piece-bonus wage system, an employee, in addition to earnings at direct piece rates, additionally receives a bonus for certain quantitative and qualitative indicators provided for by the current bonus conditions. Bonuses for workers can be carried out both from the wage fund and from the material incentive fund on the basis of the following indicators: with an increase in labor productivity and an increase in production volume, in particular, when fulfilling and overfulfilling production targets and personal plans, technically justified production standards, reducing the normalized labor intensity; when improving the quality of products and improving the quality indicators of work (for example, increasing the production of top quality products, increasing the grade of products, defect-free manufacturing of products, etc. - bonus conditions); when saving raw materials, materials, tools and other material values.
The bonus system and the size of the bonus are determined by the objectives of improving the activities of the enterprise, the significance and role of this production site, the nature of the norms, the volume and complexity of planned targets. Bonuses are made, as a rule, according to the results of work for the month, quarter, year. The effective application of the piece-bonus system of remuneration depends primarily on right choice indicators and conditions of bonuses, which should depend directly on the results of the work of this employee. Importance also has an accurate record of the implementation of established indicators.
Under a piece-progressive system of wages, the labor of a worker within the limits of the fulfillment of the norms is paid at direct piece rates, and when worked out in excess of these initial norms, at increased rates.
The limit for the fulfillment of production norms, above which work is paid at increased rates, is set, as a rule, at the level of the actual fulfillment of the norms for the last three months, but not lower than the current norms.
The size of the increase in piece rates, depending on the degree of overfulfillment of the original base of indicators, is determined in each specific case by a special scale.
With a piecework wage system, the rate is set for the entire amount of work, and not for a separate operation. The amount of piecework payment is determined on the basis of the current norms of time (production) and rates, and in their absence - on the basis of norms and prices for similar work.
The main conditions for the effective application of this system of remuneration should include the establishment of reasonable production standards (time) and prices for a given amount of work, the introduction effective system bonuses and control over the quality of work (so that the reduction in the deadlines for the completion of a chord task does not adversely affect the quality of its implementation).
Behind last years Collective wage systems have become widespread in many industries. They increase the material interest in the results of the work of the brigade, sections, workshops and the enterprise as a whole. Application various systems collective wages, especially collective piecework wages, is effective in conditions of developed cooperation, when the individual labor of an individual worker cannot be rationally used, and therefore earnings must be made dependent on the amount of production (work) produced by the entire team, section, shift.
Tariff-free wage system. With a tariff-free wage system, the wages of all employees of the enterprise, from the director to the worker, is the share (coefficient) of the employee in the wage fund (payroll) or the entire enterprise, or a separate unit. You can calculate the salary using the following formula (1):
where is the salary of the -th employee, rub.; - coefficient of the th worker; - the sum of the coefficients for all employees; FOT - the amount of funds allocated for wages.
When determining a specific value for each group of workers, their own criteria are developed. Under these conditions, the actual amount of wages of each employee depends on a number of factors: the qualification level of the employee; coefficient of labor participation (KTU); actual hours worked.
One of the problems in modern conditions is the search for a mechanism of material interest of workers that can ensure the relationship of their wages with the actual labor contribution. In accordance with labor law RF enterprises have the right to establish the amount of funds for wages, as well as the mechanism for their distribution among employees.
The tariff-free system is based on the share distribution of the funds earned by the team among employees in accordance with the accepted ratios (coefficients) depending on the qualifications of the position, the specialty of workers. The size of the standards is approved jointly by the whole team.
The established wage fund is distributed among its members using the "scale of social justice" (labor value coefficients), which reflects the average ratios in the prevailing levels of wages between the main categories of workers. The wage adjustment scale provides for a coefficient of increase in the wages of managers and specialists in relation to the minimum wage rate. When distributing the payroll among the members of the team, the individual contribution of each employee to the overall results is taken into account using uniform criteria for evaluating work. The general range of established coefficients for the distribution of brigade earnings is from 1.0 (working) to 4.5 (head of the enterprise). The advantages of a tariff-free wage system are simplicity, accessibility for understanding the mechanism for calculating wages for each employee, which increases the importance of the incentive function of wages. There are varieties of the system, where the final result is not the wage fund, but other indicators.
Contract recruitment system. This system has become widespread in the world to regulate the remuneration of managers, scientists, and in some cases workers. In accordance with the current legislation, it is possible to conclude contracts in three cases: when the work itself is of an urgent nature (must be completed within a certain period of time); when the employee himself asks for it; when it is impossible by law to conclude a permanent contract.
Contract - a type of employment contract that establishes individual conditions of labor activity for a certain period. It can provide for the rights of the employee to information, technical and other support for official duties, to improve qualifications and educational level during working hours at the expense of the employer, to pay for downtime through no fault of the employee, etc. The employer has the right to control the fulfillment of the obligations of the employee. The contract regulates the terms of remuneration, the complexity and importance of labor functions, practical results of activities, agreements of the parties.
Existing rates (salaries) are preliminary for negotiations, and wages under the contract may differ significantly from them. It is possible to divide the remuneration into an official salary and a variable share, depending on the performance. The issue of their ratio is decided by the parties on an individual basis, based on the nature and content of the work. This takes into account the cost of labor in a given labor market under similar conditions.
Listliterature
turnoverhiringworkpayment
1. Borisov A.B. Big economic dictionary. - M.: Knizhny Mir, 2003. - 895 p.
2. Vidyapina V.I. Bachelor of Economics. Reader. T.2
3. Dubrovin I.A. Organization and planning of production at enterprises. - M.: Kolos. 2008. 282 p.
4. Kolosova R.P., Vasilyuk T.N., Artamonova M.V., Ludanik M.V. Personnel Economics: Textbook. - M.: INFRA-M, 2010. 686 p.
5. Semenikhin V.V. The procedure for calculating the average wage and number. - M.: GrossMedia, 2011. 300 p.
6. Taylor F.W. Management: translation from English Kocherina E.A. - M.: Controlling, 2003. - 137 p.
7. Chechina O.S., Muller E.V., Gagarinskaya G.P. Economics and sociology of labor: Proc. allowance - Samara: Samar. GTU, 2010. 275 p.
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The market process, trade, manifests itself in the fact that a product exchanged for money changes its owner: it passes from the seller to the buyer, and the buyer may turn out to be the final consumer of the product, and just a reseller helping to bring the product from the sphere of production to the sphere of consumption . However, with the change of ownership, the need for physical movement of goods also arises, although it may not coincide in time and place with the moment of sale. Moreover, a product can change one or even several owners without changing its physical location and, conversely, can be transported over long distances from warehouse to warehouse without being sold.
Thus, trade is carried out in the economic and geographical space.
Movement in the economic space consists in the transfer of goods from one owner to another, in the change of ownership of the goods. The physical movement of goods consists in its territorial movement - from one geographical point to another.
Trade turnover provides for the potential possibility of multiple (multi-link) transfer of goods from one owner to another. The link in the turnover (commercial or trade-organizational) - the number of transfers of goods from one owner to another; warehouse links - the number of shipments of goods from one warehouse to another. Ceteris paribus, repeated resale of goods, i.e. big number trade and organizational links, as well as warehouses that the goods pass on the way from the producer to the consumer, increase the distribution costs, and consequently, the cost of the goods and its price. This is unprofitable for end customers, but beneficial for intermediaries. This phenomenon is widespread in food trade, oil products trade, etc.
Turnover is the total amount of all accounting sales and services, as well as revenue from commission, direct and transit transactions (goods go from the supplier directly to the buyer without intermediate storage in a warehouse), commission payments and reimbursement of expenses associated with intermediary activities (and not the cost goods sold) Minashkin V.G. A course of lectures on the theory of statistics. /Moscow State University economics, statistics and informatics. - M., 2000. - S.21..
Commodity turnover is the process of exchanging goods for money, the value of the mass of commodities at the corresponding prices; it is equal to the seller's cash receipts and the buyer's cash expenditures M.G.nazarov. Course of socio-economic statistics. -- M.: Finstatinform, UNITI-DANA, 2000. - P.323..
Where T is the turnover, i.e. the volume of goods sold in value terms;
q i -- quantity of the i-th goods sold in natural units;
р i -- selling price of the i-th product;
n -- number i-th goods(their assortment types and varieties).
Turnover is a synthetic indicator, it is added up:
· from separate assets of purchase and sale, i.е. is a function of the number of buyers and the average size of their purchases;
· from sales of individual goods, i.e. is a function of the correspondence of the commodity structure of supply to the commodity structure of demand;
from sales by individual trading enterprises, and from more high level-- from sales by individual regions, i.e. is a function of the level of development and structure of commercial entrepreneurship and the formation of regional markets;
· from purchases by individual socio-demographic groups of consumers M.G.nazarov. Course of socio-economic statistics. -- M.: Finstatinform, UNITI-DANA, 2000. - P.323..
Trade turnover at the macro level is characterized by several sub-indicators, among them:
· Gross turnover -- the sum of all sales and resales during the transfer of goods from one owner to another, etc.;
· Net turnover - cleared from the re-count and reflecting the final sales volume;
· wholesale turnover - sale of goods in the wholesale market;
Wholesale turnover - the volume of goods sold by manufacturers or resellers to buyers for further use in commercial circulation. An obligatory feature of a transaction related to wholesale trade is the presence of an invoice.
Wholesale turnover is the sale of goods in large quantities to retail and public catering organizations for subsequent sale to the public, industrial and other enterprises and institutions - for production purposes and non-market consumption. Depending on the use of commodity resources, there are three types of wholesale turnover for sales: the sale of goods to retail and industrial organizations, as well as for export; interstate vacation (sale of goods outside the republic to other states on the basis of concluded intergovernmental agreements); intrasystem sale (sale within the republic by one wholesaler to another).
· retail turnover -- the sale of goods on the consumer market.
Retail turnover is one of the important indicators of the standard of living, material and cultural state of the country's population. To characterize the standard of living of the population, a whole system of analytical indicators is used, which are based on the volume of trade: the volume of consumption of certain types of food and non-food products, the provision of the population with goods for cultural and household purposes, the compliance of consumption with rational norms, etc. Belyaevsky G.D. Market statistics for goods and services. - 2nd ed., revised. and additional Finance and statistics, 2003 - P.232..
The economic essence of retail trade is expressed by relations associated with the exchange Money for goods. Retail turnover transfers goods to end consumers and characterizes the completion of the circulation process. Goods from the sphere of circulation enter the sphere of consumption, become the property of the consumer, are used or form a consumer fund, i.e., cease to be commodities.
Retail turnover is the sale of goods to the population for cash and non-cash payments by retail trade and public catering organizations, individual entrepreneurs, as well as organizations of other sectors of the economy that have a retail network or public catering establishments on their balance sheets. Retail turnover is divided into retail turnover in trade and retail turnover of public catering.
The retail trade includes:
1) sale of goods to the population for cash and by bank transfer;
2) sale of goods on credit with installment payment;
3) the cost of a package that has a selling price that is not included in the price of the goods;
4) sale of durable goods according to samples;
5) sale of empty containers.
Retail turnover in general Russian Federation is formed on the basis of statistical materials received from the territorial bodies of state statistics.
In modern statistics it is very difficult to determine the gross and net turnover. The links in the turnover are studied on the basis of special surveys of entrepreneurs. A new indicator is being introduced into statistical use: the turnover of enterprises and retail trade organizations, which does not require recalculation, exclusion of non-retail sales, etc. It characterizes the trading activities of the trade sub-branch of M.G. Nazarov. Course of socio-economic statistics. -- M.: Finstatinform, UNITI-DANA, 2000. - P.323..
In addition, there is a turnover: a store (trading unit); firms (enterprises); region, turnover of one of the forms of trade, in particular any form of ownership; trade turnover in general. A special place in the system of indicators is occupied by the turnover per capita, which reflects (with a certain degree of accuracy) the average level of satisfaction of demand (often this indicator is calculated from the data of sample panels as the purchase of goods per household member).
In statistics, turnover represents a quantitative measure of the volume of sale / purchase of goods in value units. Its natural content characterizes a parallel indicator - the number of goods sold. The free transfer of a product or service (provision, assistance, movement) is not a commodity circulation. In a narrow sense, turnover is understood only as the sale and purchase of a product, while the sale of services stands out independently.
Trade volumes are determined by trade statistics. Large and medium-sized trade organizations submit a monthly report on the turnover, for small enterprises selective quarterly observations are used. The volume of sales of agricultural products and other consumer goods in the markets is also determined on the basis of a quarterly sample observation Ivanov Yu.N. Economic statistics. Textbook - 2nd ed., add. - M.: INFRA-M, 2002 - S.274 ..
At the federal level, the volume of trade is linked to data from customs statistics and households, as well as to commodity resources by compiling a balance of commodity supply for retail trade. At the regional level, the total volume of retail trade should be in line with household statistics on household expenditures for the purchase of goods.
Closely related to the statistics of trade turnover is the statistics of commodity stocks, which determines their volume and composition in the commodity distribution network. Its main indicators are: the security of trade turnover with commodity stocks in days (the ratio of the volume of stocks for a certain number to one-day trade turnover), the speed of trade turnover (the ratio of trade turnover for a certain period to the average commodity stock for the same period) and the duration of one turnover in days (the ratio of the average commodity stock to a one-day turnover). Inventory statistics is an important source for studying the degree to which the population's demand for individual goods is satisfied and the correspondence of the goods offered to demand.
Trade is called the process of turnover of goods, which is directly related to its exchange for money, as well as the transition from production to consumption. Thus, in order to get to the end consumer, a product / service goes through a lot of purchase and sale transactions. On the one hand, in a long process, the main thing is the commodity, as an object of commodity activity, and on the other hand, a profitable sale and purchase transaction. That is, in order to successfully sell it, it is necessary to plan the deal correctly: to promote the product to the market and interest the end consumer in buying it.
The turnover is included in the economic indicator, indicating the total cost of products/services sold for a specified time interval. The calculation of the value of turnover can be taken both for the year and for the month. Profit depends on the value of the indicator, and a special formula is used to calculate it.
Trade turnover is classified into wholesale and retail. Their difference is that retail turnover is intended for the purchase of goods to end consumers, and wholesale is used for subsequent resale.
The formula for calculating turnover
Turnover indicators:
The volume of trade in pennies at the cost of the current and planned period.
- Product range.
- Turnover for one day, month, quarter and year.
- Turnover per worker.
- Product turnover period.
- The number of turnovers for the specified period.
It is determined by a simple formula, which indicates any implementation period of interest:
The ATT equals the actual sales for a given period at quoted prices, multiplied by 100 and divided by the actual and comparison sales of the sales time period. This formula is applied only in those cases when the prices for products in the determined and compared periods were not changed. Such a formula is most often used to calculate the dynamics for a monthly or daily period.
In cases where the cost of manufactured products has been changed and it is necessary to calculate the turnover for a quarter or a year, then the calculation is carried out taking into account the price index, which is determined as follows: The cost index is equal to the price of the reporting period divided by the price of the base period (100%).
And now you can correct the actual turnover by the following calculations: Actual turnover at comparable prices equals the result of actual turnover at current prices divided by the price index and multiplied by 100%.
As you can see, the indicators are given to us in percentage terms, and the higher it is, the more profit the company has.
The turnover has a speed, it can be used to determine how long the stocks from the warehouse will go into circulation and how much product needs to be produced. This indicator is very important for the production of, for example, food. Due to this indicator, it is easy to determine the shelf life, the period of sale (deliveries) and the final date of sale. It is important to understand that in order to have a constant profit from products, they must be ordered on time. The order also includes delivery, which takes some time, so you need to have some sufficient stock of products before the next delivery, but taking into account the preservation of the expiration date.
Thus, the rate of turnover is equal to the monetary value of turnover for a particular period, divided by the amount of inventory.
Retail turnover is used to sell goods, for example, in retail outlets to the public. This process is the final one. Retail circulation of goods is the goods and services sold to the population by enterprises:
- Catering;
- trade;
- household services (excluding laundries);
- whose products are sold in large quantities (institutions providing medical services).
Planning of retail turnover occurs at the expense of separate trading systems. The volume and structure of retail circulation of goods indicates the standard of living of the population, and this is easy to determine, since most of the material goods are acquired by people in retail chains.
Wholesale trade is characterized by a certain volume of products. A product is produced by one manufacturer and sold to another for resale, or production process. Unlike retail trade, in wholesale, products do not leave the sphere of circulation.
Depending on the purpose, the wholesale turnover is called intrasystem and for the purpose of implementation. Intrasystem use scale commercial enterprises where products are produced in large quantities for another wholesale buyer. In other words, the enterprise provides products to companies engaged in retail with the result of a clearing exchange or for export to other countries. If you add the results of the indicators of one or another category, then you will be able to see the wholesale total or gross turnover.
At present, doing business is profitable business and he attracted the attention of individual organizations that sell products from the manufacturer, receiving a percentage from this. Initial stages transactions between the manufacturer and the dealer are carried out on the basis of consignment - the right to sell specific products. For the manufacturer, the turnover is used to obtain an economic effect and return on the maximum profit from the manufactured products. And when the product enters the market, it shows the degree to which the population is equipped with goods as needed and, in accordance, reflects their standard of living.
If earlier the calculation of turnover and profits had to be calculated manually or using a calculator, today everyone calculates the programs installed on the computer.
The concept of turnover
Retail turnover
Wholesale turnover
Features of the turnover of catering enterprises
Trade structure
Analysis of the dynamics of trade
The concept of turnover
One of the main economic indicators of the economic activity of a trading enterprise is the turnover.
Trade is 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.
goods as an object of sale;
sales as a form of movement of goods from the producer to the consumer.
The turnover of a trade enterprise can be considered: 1) firstly, as a result of the activity of a trade enterprise, its economic effect; 2) 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 (according to the UN classification, RT refers to indicators characterizing the standard of living).
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 is the sale of goods directly to consumers for personal consumption. This stage ends the process of movement of goods from the sphere of commodity circulation, and the goods go to the stage of consumption. This transition takes place in accordance with the conditions of commodity circulation by way of purchase and sale, mainly for cash.
As an economic indicator, retail trade turnover reflects the volume of the mass of goods (in monetary terms) that passes 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.
In its economic content, RT is the sale of goods to individual and partially collective consumers in exchange for their monetary income. Goods are sold to organizations and enterprises through non-cash payments, transfers through the State Bank, in the order of small wholesale sales, which is approximately 5% of the turnover.
In addition, the turnover includes the sale of goods to the public from the warehouses of procurement centers, directly from state farms, various production organizations, ateliers, workshops for clothing, underwear, hats, shoes, as well as the proceeds of workshops for the manufacture of these products from the customer’s materials, for the repair of clothing, shoes, furniture, etc.
The proceeds from the provision of various services to the population by public utilities (hairdressers, laundries, photographs, rental shops) are not included in the retail turnover, tk. at the same time, there is no sale of goods or an increase in their value. The services rendered to the population are non-commercial in nature.
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 welfare of the population, the conjuncture and capacity of the domestic market.
The purchasing funds of the population are part of its cash income necessary for the purchase of food and non-food products.
A certain proportionality is observed between the purchasing funds and the volume of retail trade turnover, which consists in the fact that the volume of trade must correspond to the size of the population's purchasing funds. So, if the volume of RT is below the purchasing funds, the effective demand of the population is not satisfied, this gives rise to a shortage of goods, interruptions in trade, and an increase in prices in the markets. If the volume of RT is higher than the calculated amount of purchasing funds, there are difficulties in selling the goods, part of it remains unsold.
The RT indicator has quantitative and qualitative characteristics.
Quantitative characteristic of the turnover - the volume of sales in terms of money.
Qualitative - the structure of trade. The structure (or assortment composition) of trade turnover is the share of individual product groups in the total volume of sales.
The composition of the RT is classified by type of sales:
proceeds from sales of food and non-food products in stores, tents, vending machines, kiosks, delivery and peddling trade;
the turnover of the enterprises of the OP, consisting of the turnover on the sale of products of own production and purchased goods, including the margin;
proceeds from the sale of medicines in pharmacies;
proceeds from the sale of books, newspapers, magazines, including subscriptions, etc.
Wholesale turnover
Wholesale turnover is the sale of goods by trade 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 pass into the sphere of personal consumption, but remain in the sphere of circulation or enter production consumption. In other words, in the wholesale turnover, the goods are sold for further processing or resale.
Wholesale trade is classified, as a rule:
by appointment;
form of organization of goods movement.
Depending on the destination, the wholesale turnover is divided into:
for the wholesale turnover of sales;
intrasystem wholesale turnover.
Wholesale turnover for sales- is the sale of goods to retailers, catering, delivery to off-market consumers, for export.
Intrasystem wholesale turnover- this is the release 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 the two types of wholesale trade is gross wholesale turnover.
Depending on the organization of commodity circulation, each of the two types of wholesale trade is divided into:
at the warehouse;
transit.
Warehouse wholesale turnover - This is the sale of goods from the warehouses of wholesale trade enterprises.
Transit wholesale turnover - This is the supply of goods by manufacturers directly to retailers, bypassing warehouse links.
Transit wholesale turnover, in turn, is divided into:
for transit goods turnover without participation in settlements (organized). The wholesale base participates in this process as an intermediary who receives a commission for organizing the promotion of goods.
transit trade turnover with participation in settlements. The wholesale base is the owner who paid the cost of the goods.
The sum of retail and wholesale turnover forms gross turnover
Features of the turnover of catering enterprises
A distinctive feature of the economic activity of catering enterprises is the unification of processes within one enterprise production, sale and organization of product consumption.
Actually, the turnover of a catering enterprise has its own specifics, dividing:
on sales turnover 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, bistro, canteen, dumplings, pancake, snack bar, buffet, etc.).
Depending on the final or intermediate consumption, they are divided retail and wholesale turnover.
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 consists of the sale of semi-finished products, flour and confectionery products to other catering and retail businesses.
Large EP enterprises, in addition to selling products to the public, sell culinary, confectionery and semi-finished products to other EP enterprises, as well as retail enterprises and organizations for further development and sale. Thus, at large enterprises - procurement, the production of meat, fish, vegetables and other semi-finished products, culinary and confectionery products is organized to supply them in the required assortment and within the stipulated time for enterprises - pre-cooking, i.e. small canteens, cafes, snack bars. Since the movement of the product is not completed, this constitutes a wholesale turnover. Its transition to the sphere of consumption occurs only after completion and sale or resale.
The sum of retail and wholesale turnover forms gross turnover characterizing the full volume of production and trading 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.
Structure food products
confectionery;
bread and bakery products;
flour, cereals and pasta;
potato;
fruits, fruits, berries, watermelons and melons;
other food products.
meat and meat products;
fish and fish products;
milk and dairy products;
Structure non-food items 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.
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