Goods from production to consumption. The turnover expresses the value (amount) of sales of means of production and consumer goods, characterizes qualitatively and quantitatively economic activity in the sphere of commodity circulation. The turnover is divided into wholesale (wholesale trade) and retail ( retail). Wholesale trade is a form of trade relations between enterprises; its main function is to supply the retail trade network with goods with minimal cost labor and funds. Retail turnover expresses the value of the aggregate retail sales of goods and services of a commercial nature to the population, their purchase in exchange for their cash income. Through retail turnover there is a change in the forms of value and social recognition of value and use value. Retail turnover is one of the main indicators of the well-being of the people, which characterizes the realized effective demand of the population; its material basis is commodity funds.

Encyclopedic Dictionary of Metallurgy. - M .: Intermet Engineering. Chief editor N.P. Lyakishev. 2000 .

Synonyms:

See what "Turnover" is in other dictionaries:

turnover- turnover ... Spelling dictionary-reference

COMMODITY TURNOVER- 1) the process of circulation of goods2)] An economic indicator that reflects the total cost of sales. Distinguish between wholesale and retail trade. Wholesale turnover includes the volume of sales of goods to retailers and manufacturing industries. Big Encyclopedic Dictionary

Turnover- 1) the process of circulation of goods; 2) an economic indicator that reflects the total cost of sales. Distinguish between wholesale and retail trade. Wholesale turnover includes the volume of sales of goods to retailers and manufacturing ... ... Political science. Dictionary.

COMMODITY TURNOVER- COMMODITY TURNOVER, turnover, many others. no, husband. (economical). Turnover, circulation of goods, exchange of goods. "The entire turnover is concentrated in the hands of the state and the cooperatives." History of the CPSU (b). “So that the economic life of the country could be in full swing, and ... ... Ushakov's Explanatory Dictionary

COMMODITY TURNOVER- COMMODITY TURNOVER, 1) the process of circulation of goods. 2) An economic indicator that reflects the total value of sales of capital goods and consumer goods. Distinguish between wholesale and retail turnover ... Modern encyclopedia

turnover- circulation of goods; sale, commodity circulation Dictionary of Russian synonyms. turnover n., number of synonyms: 2 sale (23) ... Synonym dictionary

Turnover- COMMODITY TURNOVER, 1) the process of circulation of goods. 2) An economic indicator that reflects the total value of sales of capital goods and consumer goods. Distinguish between wholesale and retail trade. ... Illustrated Encyclopedic Dictionary

Turnover- the volume of goods sold and purchased in monetary terms for a certain period of time. Dictionary of business terms. Academic.ru. 2001 ... Business glossary

COMMODITY TURNOVER- 1) the movement of goods in the sphere of circulation, associated with their exchange for money and the transition from production to consumption; 2) the volume of goods sold and purchased in monetary terms for a certain period of time. Raizberg B.A., Lozovsky L.Sh., ... ... Economic Dictionary

COMMODITY TURNOVER- COMMODITY TURNOVER, ah, husband. The process of circulation of goods. Expansion of trade. Ozhegov's Explanatory Dictionary. S.I. Ozhegov, N.Yu. Shvedova. 1949 1992 ... Ozhegov's Explanatory Dictionary

turnover- Ndp. sales volume The volume of sales of goods and services in monetary terms for a certain period of time. [GOST R 51303 99] Inadmissible, not recommended sales volume Topics trade ... Technical translator's guide

Books

• Economics of trade organizations. A textbook for applied bachelor's degree, Magomedov A.M.

Commodity turnover is the process of the 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 purchase and sale transaction. That is, in order to successfully sell it, it is necessary to plan the transaction correctly: to promote the product to the market and to interest the end consumer in the purchase.

The turnover is included in the economic indicator, which indicates the total cost of products / services sold for a specified period of time. The calculation of the value of the turnover can be taken both for a year and for a month. The profit depends on the value of the indicator, and to calculate it, a special formula is used.

The turnover is classified into wholesale and retail. Their differences are that retail turnover is intended for the purchase of goods to end consumers, and the wholesale is used for subsequent resale.

Formula for calculating turnover

Turnover indicators:

The volume of turnover in a penny equivalent at the cost of the current and planned period.

1. Assortment of goods.
2. Turnover in one day, month, quarter and year.
3. Turnover per employee.
4. Product turnover period.
5. The number of revolutions for the specified period.

It is determined by a simple formula, which indicates any period of interest for implementation:

ATT is equal to the actual turnover for a specified period at delivered prices, multiplied by 100 and divided by the actual and compared turnover of the sales time period. This formula applies only in cases where product prices have not changed in the periods being determined and compared. This 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 adjust the actual turnover according to the following calculations: The actual turnover in comparable prices is equal to the result of the actual turnover in 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, according to which it is possible to determine how long it will take stocks from the warehouse to go into circulation and what volume of products needs to be produced. This indicator is very important for the production of food, for example. Due to this indicator, it is easy to determine the shelf life, the period of sale (supply) and the final date of sale. It is important to understand that in order to have a constant profit from the product, it must be ordered on time. The order also includes delivery, which takes some time, so you need to have a certain sufficient stock of products until the next delivery, but taking into account the safety of the shelf life.

Thus, the rate of turnover is equal to the monetary expression of turnover for a specific period, divided by the amount of inventory.

Retail trade is used to sell goods, for example, in retail outlets to the population. This process is final. Retail circulation of goods is 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 takes place 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 wealth is acquired by people in retail chains.

A certain volume of production is characteristic of the wholesale turnover. A product is produced by one manufacturer and sold to another for subsequent sale or manufacturing 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. Intra-system use large-scale commercial enterprises, where products are manufactured in large quantities for another wholesale buyer. In other words, an entity provides products to retailers with a result of clearing exchanges or for export to other countries. If you add up the results of indicators of one or another category, then you will be able to see the wholesale aggregate or gross turnover.

Currently, doing business is profitable business and he attracted the attention of individual organizations that sell products from the manufacturer, receiving a percentage from this. The initial stages of the transaction between the manufacturer and the dealer are carried out on a consignment basis - the right to sell specific products. For the manufacturer, the turnover is used to obtain an economic effect and the maximum profit from the products produced. And when the products enter the market, it shows the degree to which the population is equipped with goods as needed and reflects their standard of living in accordance.

If earlier the calculation of turnover and profit had to be calculated manually or using a calculator, today everyone calculates the programs installed on the computer.

Course work

Retail turnover

Introduction

1.1. Essence and composition of retail trade

1.2. Classification of retail trade turnover of the enterprise and characteristics of its main types

1.3. The main factors affecting the volume of the structure of retail turnover

2. ANALYSIS of the retail turnover of the enterprise

2.1. Characteristics of the main technical and economic indicators of the company "Sigma"

2.2. Analysis of retail turnover of the Sigma LLC store

2.3. Analysis of the influence of factors on the retail turnover of Sigma LLC

3. Measures aimed at increasing the retail turnover of the enterprise LLC "Sigma"

3.1. Measures to improve the turnover of retail trade of Sigma LLC

3.2. Calculation of the effectiveness of the proposed activities

Conclusion

Bibliography

Retail turnover acts as one of the indicators that determine the capacity of a trading enterprise, since its value can be used to judge the volume of the enterprise's activities, it characterizes the efficiency of using the enterprise's resources and the total cost of selling goods. Since retail turnover is an economic concept that reflects the most important end result of the economic activity of a trading enterprise, its comparison with the volume of expended resources (labor, material, financial) gives an idea of ​​the efficiency of their use, since in a generalized form the efficiency indicator is the ratio of the result and costs. All this testifies to the relevance of the topic. term paper.

The purpose of the course work is to analyze the retail turnover of the enterprise and find ways to increase its turnover.

Achievement of this goal is carried out by solving the following tasks, which determined the structure and content of the study:

Study various sources, scientific works, monographs, popular science publications, scientific periodicals.

Consider the approaches to the concept of turnover, the main components.

Analyze the materials studied, summarize and identify various approaches to the problem of analyzing retail turnover.

To work out accounting, statistical reports on the activities of the enterprise, its turnover and conduct an analysis and identify opportunities for its improvement.

Determine ways to improve the turnover and economic activities of a particular store.

The object of work is the study of retail trade.

The subject of work is a society with limited liability"Sigma".

Methods used in the work:

theoretical analysis and generalization of scientific literature;

analysis of absolute and relative and average indicators,

comparison methods and data grouping,

methods of factor analysis.

The study was conducted over the period 2007-2008.

The work was carried out on the materials of Sigma LLC.

As an information base for writing the work, the data of operational, current accounting, primary and summary documents, data on the sale of goods provided by the accounting department of the enterprise were used.

Sigma LLC includes 4 stores. The accounting and analysis of the main economic indicators will be carried out as a whole for the trade organization, the analysis of the turnover of the store located in the Sovetsky district of the city of Omsk at st. Neftezavodskaya, 8.

1.1 The essence and composition of retail trade

The main purpose of trade in consumer goods is to meet the needs of the population in goods and services. The achievement of this goal is characterized by the total volume of sales of goods to the population. When goods are sold to the consumer, the produced product finds its expression in public recognition. Trade turnover characterizes the volume of consumption of material goods, expressed by economic relations arising in the process of movement of goods from the sphere of production and circulation into the sphere of personal consumption. The essence of trade is manifested in economic relations associated with the exchange of goods and services on the market in the process of buying and selling.

The turnover characterizes the processes developing in the sphere of commodity circulation, and the factors influencing the formation of supply and demand, and reflects the economic relations between producers and consumers.

The turnover allows you to determine the conditions under which the relationship between supply and demand in the market develops. This makes it possible to establish how the relations between producers and consumers of goods are realized in a particular market, what conditions determine the trends in the formation and development of demand and supply in the subsequent period and in the future.

Trade turnover is a macroeconomic indicator. The state collects and processes data on trade at different levels of management in order to identify general patterns and trends, identify the location of individual submarkets, analyze interregional exchange and social and regional differences in the per capita level of trade.

The trade turnover of a commercial enterprise is carried out in various forms and forms (Fig. 1). First of all, it reflects two levels of sales of goods: retail and wholesale turnover.

Retail

Wholesale

By organizational forms of sale

By the timing of settlement for goods sold

By forms of cash payments

By the composition of end consumers

By forms of goods movement

By forms of cash payments

Sale of goods in a retail network retail trade

directly to the population from retail trade enterprise networks for personal consumption

with immediate the population

goods for spot by bank transfer

enterprises retail network industrial enterprises

Warehouse Transit

For cash By bank transfer

Rice. 1. Types of trade of trade enterprises

Retail trade is the final stage in the movement of goods from production to consumer. Retail trade completes the process of circulation of goods: goods from the sphere of circulation are transferred to the sphere of consumption. Retail turnover is a quantitative indicator that characterizes the volume of sales.

Retail turnover characterizes the volume of sales of goods to the population for personal, family, home use; it means the completion of the process of circulation of goods in the consumer market and the transition of goods to personal or collective use. Its value is taken into account in retail prices, i.e. at actual sales prices, including all taxes included in the retail price.

The economic essence of retail trade is manifested in the exchange of consumer money income for goods and services in the process of sale and purchase and in the economic relations associated with this exchange.

In the analysis, retail trade turnover can be classified as follows (Fig. 2).

Rice. 2. Classification of retail trade

Retail trade turnover represents the value of consumer goods sold to the population for cash or paid for by credit cards, bank checks, transfers from depositors' accounts (which is also counted as cash sales).

In addition to the value of goods sold to the population for cash, the retail trade turnover also includes the cost of:

a) goods sold by mail with payment by bank transfer (at the time of delivery of the parcel to the post office);

b) goods sold on credit (at the time of delivery of goods to the buyer), in the amount of the full value of the goods;

c) goods sold by commission trade (under a commission agreement), in the amount of their full value at the time of sale of the goods;

d) sold according to samples of durable goods (according to the time of issuing an invoice and delivery to the buyer, regardless of the time of actual payment for the goods by the buyer);

f) printed publications sold by subscription (at the time of invoicing, excluding shipping costs);

g) packaging that has a selling price that is not included in the price of the goods;

h) sold empty containers.

Retail turnover includes the cost of glassware sold to the population with goods, minus the cost of empty glassware returned by the population, as well as the cost of glassware accepted from the population in exchange for goods.

The cost of goods sold to the population through the retail trade network or through the trade divisions of non-trade organizations on account of wage arrears, pensions with subsequent payment to trade organizations by organizations (legal entities), social security authorities and others is included in the retail turnover.

The cost is not included in the retail trade turnover:

sold goods that did not withstand the warranty periods;

sold tickets, coupons for all types of transport, lottery tickets.

The cost of goods released through the retail trade network to legal and physical (without education legal entity) to persons (including organizations of the social sphere, special consumers, etc.), with payment by bank transfer, is not included in the retail trade turnover.

Retail turnover is quoted in retail prices - the actual sales prices including markup, value added tax and sales tax.

A mandatory sign of a transaction related to retail trade is the presence of a cash register receipt (documents of strict reporting, equated to checks).

The main tasks of the retail trade turnover are:

checking the degree of fulfillment of forecast sales in terms of volume and structure, meeting customer demand for certain goods;

identifying trends and patterns of its development in dynamics and changes occurring in them;

determination of factors influencing its change (quantitative measurement and generalization of the influence of factors on the performance of forecast indicators and the dynamics of retail turnover);

assessment of the implementation of progressive trading methods and their effectiveness;

identifying reserves, ways and opportunities for increasing sales and improving customer service;

development of measures to eliminate deficiencies and improve the efficiency of economic and financial activities.

In the process of retail sale, goods are completely transferred from the sphere of circulation to the sphere of consumption. The sellers are, as a rule, retail organizations: shops, pharmacies, tents, pavilions, booths, gas stations, distribution and distribution trade network. However, the place where the sale and purchase of goods takes place is not an important point in the economic characteristics of retail trade. The sale of consumer goods for personal consumption can also be carried out in food and non-food markets, from warehouses of manufacturing enterprises and wholesale enterprises, at auctions, in workshops, pharmacies, kiosks, on board an aircraft, in passenger trains etc. In addition to those listed, these may be organizations of other industries if they sell outsourced consumer goods or consumer goods. own production to the population through their trade network or with payment through their cashier.

The attribute characterizing the status of the seller is not the main or the only one when referring sales to retail turnover. The main goals are the acquisition of goods - for personal or industrial consumption. Therefore, in recent years, the retail trade turnover also includes the sale of goods to organizations through which the joint consumption of goods is carried out. These organizations include: sanatoriums and rest homes, hospitals, kindergartens and nurseries, nursing homes.

In essence, retail trade turnover is a synthetic indicator, since it consists of individual acts of purchase and sale, sales of individual goods, and the turnover of all firms or all regions. Turnover is a gross indicator of the realized value of goods, it depends on the total number of goods sold and the unit price of goods. The total volume of retail trade is equal to the product of the sold quantity of each item by the unit price.

As an economic indicator, retail turnover has a number of disadvantages, its growth does not always mean the actual satisfaction of demand. This is due to the fact that the value of the volume of trade can change significantly under the influence of price and structural changes. For example, with an increase in the volume of sales in value terms, there may be a decrease in volume.

Retail trade is one of the most important indicators of the country's economic development. It reveals the main economic proportions, the structure of the gross domestic product, the distribution of national income, etc. The volume of retail sales of goods has big influence on money circulation in the country, since the proceeds of trade organizations constitute an important part of cash circulation. As a result of the sale of goods to the population, the costs incurred are reimbursed and the newly created value is realized, which makes it possible for further production growth.

The structure and volume of retail turnover characterize the level of consumption of goods by the population, the growth or decline in the well-being of the people. Through retail sales, there is a constant impact on the development of the volume and structure of production of consumer goods: an increase in the production of missing goods or a reduction in the production of those goods that are not in demand among buyers.

The growth in retail sales of goods may be due, on the one hand, to the continuous growth in the production of consumer goods and, on the other, to an increase in the purchasing power of the population. Its development is characterized by patterns that reflect the economic and social processes taking place in the country, which are interconnected. Thus, a decrease in investment in the real sector of the economy leads to the destruction of the country's scientific and production potential, the loss of fixed assets and sources of their reproduction, a reduction in working capital and a decrease in production, which is reflected in the size of retail trade. The growth of the money supply in the country, the devaluation of the ruble, inflation, and a decrease in the purchasing power of the population lead to negative changes in the volume and structure of retail trade.

Thus, retail turnover is the most important indicator of the activity of not only an individual trading enterprise, but of the entire country, which shows the importance of studying it.

The main task of the analysis of trade is the study, quantitative measurement and generalization of the influence of factors on the dynamics and change in the volume of trade. When using the factorial method, first, the influence of various factors on the volume and structure of trade is studied, then the relationship between the factors and the most significant of them are selected that have the greatest impact on the change in the volume of sales. This information is used in planning turnover.

The volume and structure of trade is influenced by various factors, but primarily economic ones, affecting the amount of demand.

Commodity prices rise at different rates, so it is very important to analyze the impact of different inflation rates on the diverse types of commodities that a business sells. For instance, high level inflation of goods, the price of which is the determining factor, can lead to a sharp decline in sales. The interest rate on loans plays an important role for trade enterprises. First, changing it significantly affects the cost of trading loans. Second, a significant increase in the interest rate can have a dampening effect on demand, especially for traders specializing in durable goods.

Trends in the development of the economy, primarily regional, - stabilization, growth or decline - will have a decisive impact on the market in which the company operates.

The rise of competition, especially in retail, leads to the fact that buyers are becoming more selective when choosing a store. Despite the fact that they are primarily interested in the price and quality of goods, buyers are paying more and more attention to the level and methods of trade services, the services provided, as well as to the style and design of trade enterprises.

Political factors are closely intertwined at both the national and local levels. Taxes, restrictions on pricing, housing prospects, commercial, road transport and other projects of local authorities are especially important for commercial enterprises.

The success of a trading enterprise is determined by how fully it will satisfy the needs of its customers. To quickly adapt to the market, it is necessary to study the age structure of the population and trends in its change, economic activity, the geographical distribution of the population and a number of other demographic indicators that can significantly affect the turnover. In general, people began to consume more material goods, which contributes to the development of trade. Therefore, it is very important to timely determine the needs and requests of buyers.

Particular attention should be paid to the study of the nature of changes in household cash income, the area of ​​activity of the firm and the region. Usually, with an increase in monetary incomes per household on average, there is an increase in consumption of non-food products, and with a decrease in them, household spending on food purchases increases.

Scientific and technological progress leads to the emergence of new markets (an example of this is the market for personal computers). In addition, the introduction of new technologies can completely change the way merchants operate, as happened after the invention of bar codes applied to goods and processed by electronic cash registers. Technical innovations make it possible to increase the store's throughput, improve the methods of selling goods, and increase the labor productivity of sales workers, which, in turn, leads to an increase in turnover.

A number of factors do not have an unambiguous effect on trade turnover, but nevertheless, they can affect its development. These include natural, climatic, cultural, religious, etc. First of all, one should study those factors that most noticeably affect consumer demand, taking into account the fact that for different trade enterprises the changes taking place in the external environment can be ambiguous. For example, what one enterprise perceives as an economic threat, another perceives as an opportunity.

Many other conditions also affect the turnover: the location of the enterprise, the intensity of customer flows, the organization of goods supply, the quality of goods, the breadth and depth of the assortment, advertising, the qualifications of personnel, the culture of service, the introduction of new technologies.

The general conditions for the activities of trade enterprises, market behavior strategy, product and pricing policy, organizational structure, financial condition, availability of resources and the efficiency of their use determine the internal factors affecting the turnover.

The ratio of various factors is constantly changing. A trading company must know the general state of the market, the amount of existing demand, the rate of its change, the level of market prices, the influence of competition, etc., what types and segments it should focus on when planning the volume and structure of turnover.

The analysis of retail turnover is carried out both in terms of total volume and in terms of individual factors, calling such an analysis factorial. The implementation of the plan and the dynamics of retail turnover are influenced by big number factors that are usually grouped into three groups:

factors related to commodity resources;

factors related to the number of employees and labor efficiency;

factors associated with the efficiency of using the material and technical base of a trading enterprise and its mode of operation.

The main factor in the successful development of trade is the provision of a trading enterprise with commodity resources and their rational use. The volume of retail turnover depends on the frequency of receipt and disposal of goods, the state of inventory. This dependence can be expressed by the formula:

T = Zn + P - V - 3k (1)

where T is the volume of retail trade;

3н - stocks of goods at the beginning of the period;

P - receipt of goods;

B - disposal of goods;

3k - stocks of goods at the end of the period.

Using the method of differences, or the method of chain substitution, it is possible to determine the influence of each and the marked indicators on the volume of retail sales of a trading enterprise. The supply of labor resources and the efficiency of their use have a significant impact on the volume of retail turnover. This dependence is expressed by the formula:

T = P · H, (2)

H - average headcount workers, people;

P is the labor productivity of one employee, rubles.

Using the integral method of analysis, it is possible to determine the influence of these indicators on the change in the volume of trade:

Δ Tch = Pp · Δ H + (Δ H · Δ P): 2, (3)

where ΔТч is the change in the volume of trade due to changes in the average number of employees, rubles;

ΔЧ - change in the average number of employees in reporting year compared with the previous year, people;

Пп - labor productivity of one employee with the previous year, rubles;

Δ P - change in labor productivity of one employee in the reporting year compared to the previous year, rubles.

Change in the volume of goods turnover due to changes in labor productivity of one employee:

Δ Tp = Chp Δ P + (Δ Ch Δ P): 2, (4)

H - the average number of employees in the previous year, people.

The state, development and efficiency of using the fixed assets of a trading enterprise, as well as the mode of its operation, have a great influence on the dynamics of retail turnover. The volume of retail trade turnover of a trading enterprise can be determined by the following formula:

T = S Kcm D Bs (5)

where T is the volume of retail turnover, rubles;

S - the area of ​​the trading floor of the enterprise, m 2;

Ксм - coefficient of shift of work of the enterprise;

D - the number of days of work of the enterprise;

Вs - turnover per 1 m 2 of the trading floor area per shift, rubles.

By successively replacing the indicators of the previous year in the above formula with the data of the reporting year and subtracting the previous one from the result obtained, it is possible to determine the effect on the volume of turnover of changes in factors related to the efficiency of using the material and technical base of a trading enterprise and its mode of operation. This method of calculation is called the chain substitution method.

The analytical work ends with the drawing up of an action plan for the use of the identified reserves for increasing the volume of retail turnover of a trading enterprise. Analysis of retail turnover helps company managers to timely identify shortcomings in the structure of turnover by groups, the dependence of turnover on the movement and availability of stocks, the number of employees and their productivity, price changes, take all this into account in their work and predict the activities of the enterprise in the near future.

When developing a methodology for analyzing the financial and economic activities of Sigma LLC, the method proposed by Professor of the Gomel Cooperative Institute L.I. Kravchenko.

This technique is complex, and therefore in this work it is concretized taking into account the specifics of the research object and the available information base. This technique will allow you to establish causal relationships, identify and assess the factors that affect the activities of a trading enterprise, as well as develop measures to eliminate the influence of negative factors and stimulate positive ones.

Sigma LLC was established in June 1995. The direction of its activity is retail and small-scale wholesale trade of products for servicing hydraulic systems (water heaters, pumps, boilers, etc.) and related products. Organizational form - a limited liability company that has a charter, which sets out the main provisions. The organizational structure of the enterprise is shown in the diagram (Fig. 3).

Rice. 3. Scheme of the organizational structure of LLC "Sigma"

The organization's charter defines the purpose of the activity - the promotion and distribution of hydro-products aimed at different groups of the population.

The entire enterprise is headed by a director who has deputies: manager, chief accountant, administrator.

The administrator is engaged in the selection of suppliers and customers, the organization of trading activities, the execution of contracts with suppliers of goods, coordinating them with the director and an invited lawyer, monitors compliance with the terms of the contract, the quality of the goods accepted and the timing of the delivery of goods.

The economist determines financial priorities, looks for investors, determines the financial capabilities of the enterprise.

The chief accountant, subordinate to the director, maintains all accounting records at the enterprise and coordinates his activities with other deputy directors.

Service engineer supervises the work computer network which includes all stores

In the state of the enterprise the largest number employees - sales managers (11 people) and employees serving the trade process: loaders, drivers, cleaners.

Sigma LLC includes 4 stores located in different districts of the city. The accounting and analysis of the main economic indicators will be carried out as a whole for the trade organization, the analysis of the turnover in one of the stores, which has been carrying out trade activities since December 2006. This store is located in the Soviet district of the city of Omsk at st. Neftezavodskaya, 8.

Let's consider the general performance indicators of a trading enterprise for 2007-2008.

Consider the dynamics of the main technical and economic indicators characterizing the activities of the store according to the data in Table 1.

Table 1

Dynamics of the main technical and economic indicators of the Sigma LLC store for 2007-2008

Indicator	Fact for 2007	2008			Deviations		In% to 2007
		plan	fact	% completion	from the plan	from 2007
1.Total turnover, thousand rubles
- in current prices	415,9	600,0	572,4	95,4	27,6	156,5	137,6
- in comparable prices	457,4	545,5	520,4	86,7	25,1	142,3	125,1
2. Number, people	3	3	3	100,0	0	0	100,0
3. Labor productivity, thousand rubles.	138,6	200,0	190,8	95,4	9,2	52,2	137,6
4. Wages fund, thousand rubles. (salary)	50,4	-	72,0	-	-	21,6	142,9
5.Gross income, thousand rubles	511,5	-	744,1	-	-	232,6	145,5
6. Trading expenses, thousand rubles.	112,6	-	193,5	-	-	80,9	171,9
7. Profit from sales, thousand rubles.	399,0	-	550,6	-	-	151,7	138,0

For two years, the retail turnover of the store increased, the growth was due to an increase in the number of goods sold (physical volume of retail turnover) by 28.8% and due to changes in retail prices for goods, which amounted to 156.5 thousand rubles.

The analysis of the main indicators is aimed at a comprehensive acquaintance with the economic information about the functioning of the store in order to make optimal management decisions to ensure the turnover and assess the level of its implementation, identify weaknesses and on-farm reserves.

It can be seen from the above data that the store fulfilled the turnover plan at current prices by 95.4%. In comparison with 2007, the volume of trade increased by 156.5 thousand rubles, or 37.6%, which in comparable prices amounted to 25.1%.

Selling expenses for the store in 2007 amounted to 112.6 thousand rubles. and in 2008 they increased by 71.9% and amounted to 80.9 thousand rubles. The increase in selling expenses is associated with an increase in rent, staff salaries, an increase in advertising costs, etc.

Both in 2007 and in 2008 the trading activity of the store is profitable: the amount of profit from sales amounted to 399.0 thousand rubles, respectively. and 550.6 thousand rubles.

The data (Appendix 1) show that over two years the growth rate of retail turnover is increasing: in 2007 the turnover amounted to 415.8 thousand rubles, and in 2008 - 572.4 thousand rubles. The margin received has also increased (Appendix 2): in 2007 it averaged 18.6% across product groups, and in 2008 it was 27.2%. The number of goods sold increased in 2008 to 1,846 items. from 1 433 pcs. in 2007, i.e. for 413 pcs. or 28.8%.

Analysis of turnover in the context of product groups and individual types of goods showed that the largest share in quantitative terms in 2007 and 2008. occupy the following groups of goods: water heaters, air conditioners and boilers, respectively, 29%, 25% and 21%, a smaller share in the following groups of goods - pumps - 14%, spare parts - 11%.

Retail turnover is one of the main indicators by which the economic activity of a trading company is assessed.

To analyze the turnover of the Sigma LLC store, we will study its dynamics, which will reveal the tendency and patterns of its development, and identify opportunities for improving the dynamics of sales.

First of all, let us determine the average growth rate of turnover. The initial data, to determine the rate of growth, take from Table 2. According to the data, it can be seen that the plan was fulfilled - 95.39%, and in comparable prices 86.72% (572.4: 1.1: 600.0).

Thus, this indicator characterizes a very low development of trade turnover in comparison with the planned indicators.

For an in-depth analysis of the implementation of the turnover plan, we will consider it in a quarterly context, using the information in Table 2.

table 2

Information on the share of the quarter in the annual turnover of the Sigma LLC store for 2008

The store did not fulfill the turnover plan for the 2nd and 3rd quarters. In this connection, the loss of turnover amounted to 27.6 thousand rubles, or 4.6% of the planned annual turnover. The largest backlog from the plan is observed in the second quarter by 25.6%, and if we look at the months of this quarter, it is January (30%) and February (20%). In March, the plan was exceeded by 46%, which is actually 71% in 2008 compared to 2007. The greatest deviation from the plan towards non-fulfillment is observed in June (41%) and April (33%), and towards overfulfillment in March (46%) and September (28%).

The main reasons for not fulfilling the plan are shortcomings in the study of consumer demand in the market for goods. For the second quarter, it is planned to decrease the turnover from the first by 30 thousand rubles, since in the second quarter there is the greatest decrease in purchasing activity during the year. In the third, an increase in trade turnover is set according to the plan by 18 thousand rubles. The largest surge in consumer activity falls on the fourth quarter, which accounts for 192 thousand rubles. or 32.0% of the annual plan.

To assess the rhythm of the development of trade, we will draw up a schedule for the implementation of the plan by months (Fig. 4).

As can be clearly seen from the graphs, the trade turnover in 2008 is the most irregular, during the year there are two bursts, one in March, the other in December. A similar trend is observed, but in a less pronounced form for March in 2007. The planned figures do not take into account this trend significantly, which means that the management of the company does not prepare significant trade stocks for this period.

The largest gap between the turnover indicators for 2007 and 2008 is clearly visible on the graph and occurs in March 71%, September - 106%, in December - 55%.

Rice. 4. Graphs of turnover by month

Let's calculate and analyze the coefficients of the rhythm and uniformity of sales. Using the information provided in Appendix 1, it can be seen that the plan was implemented in March, September, October, November and December of the reporting year. Hence the coefficient of rhythm (the ratio of the number of months in which the plan is fulfilled to the total number of months) is equal to 0.4167 (5/12) or 41.66%. This indicator characterizes a low rhythm, less than 50%.

To determine the uniformity and rhythm of production, we will use the following formulas.

Standard deviation (s)

Coefficient of variation (v):

Coefficient of uniformity (K equal)

K equal = 100 - v

where T is the percentage of fulfillment of the retail turnover plan by months of the study period,

T s - the percentage of fulfillment of the retail turnover plan for the study period,

n is the number of months in the period,

s - standard deviation.

K equal - coefficient of uniformity.

Let us find the percentage of fulfillment of the retail turnover plan for the studied year 2008: T s = 572.4: 600.0 = 0.957 or 95.7%.

The calculations made are indicators that the standard deviation was 0.6%:

s = Ö [(0.7–0.95) 2 + (0.8–0.95) 2 + (1.46–0.95) 2 + (, 67–0.95) 2 + (0, 71-0.95) 2 +

(0,85–0,95) 2 + (0,59–0,95) 2 +(0,69–0,95) 2 +(1,28–0,95) 2 +(1,15–0,95) 2 +

(1.08-0.95) 2 + (1.13-0.95) 2 = Ö 0.89: 12 = 0.272% »0.27%

The coefficient of variation is:

0.27: 0.95 100% = 28.5%

This coefficient of variation, equal to 29%, indicates that the studied data set is homogeneous (less than 30%)

Uniformity Coefficient:

K equal = 100 - v = 100 - 29 = 71%

Thus, the implementation of the turnover plan for the reporting year was fairly uniform. The results of the analysis of the rhythm and uniformity of the turnover plan showed that, for the analyzed period, the work is generally assessed positively, although the irregularity in the retail turnover negatively affects both the work with suppliers and the determination of the optimal stocks required for each month of the year. The unsatisfactory work of managers of various categories led to failure to fulfill the plan in 7 out of 12 months of the year; in general, the plan was also not fulfilled by 27.6 thousand rubles. or 4.6% (100 - 95.4%). By months, the store's turnover was distributed evenly with a slight deviation from the average annual percentage of fulfillment of the turnover plan of less than 1% (0.27%).

Let us present in (Fig. 5 and 6) the structure of retail trade turnover by months of the studied periods

Rice. 5. The structure of retail turnover of the Sigma LLC store by months of 2007, (%)

The largest share in the annual turnover is in December, 15.2% in 2007, 17.1% in 2008, and the smallest share in the annual turnover is in April, in April 2007 - 5.2%, and in 2008 years 4.7%.

Rice. 6. Structure of retail turnover of the Sigma LLC store by months of 2008, (%)

Let us consider the rhythm of the development of retail turnover of the store by months on the basis of data. The data indicate a sharp change in the rhythms of the store's turnover development by months: the most intense is the first half of the year (from January to April inclusive), except for March, where there is a sharp jump, especially in 2008, then the turnover gradually increases with small undulating recessions (without sharp fluctuations ) until December.

The best are the last 3-4 months of the year from September to December. Such development of retail turnover by months entails difficulties in long-term planning, and as a result, complicates the procurement planning process in such a way that they provide optimal balances of each type of goods in warehouses to meet customer demand. This work tension leads to uneven satisfaction of customer demand for goods. The reasons for this may be shortcomings in the supply of goods, in the organization of trade, in advertising, etc.

To analyze the influence of stocks on the turnover, we use the data of the statistical reporting form No. 12-bargaining "Report on the sale and stocks of goods". Based on this, the average annual inventory in 2007 compared to 2008 increased by 10.0 thousand rubles, which is 17.96%. To assess this change on the state of turnover, we will analyze the data commodity balance presented in table 3.

Table 3

Data of the balance of goods of the reporting and last year for the shop of OOO Sigma, thousand rubles.

Indicators	2007 fact	2008 year		Deviation from		Growth rate,%
		plan	fact	plan	2007	plan	2007
1. Balance of goods at the beginning of the year	37,4	60,0	74,4	14,4	37,0	124,06	198,89
2. Received goods,	452,9	570,0	555,5	-14,6	102,6	97,45	122,65
4. Balance of goods at the end of the year	74,4	30,0	57,6	27,5	-16,9	191,72	77,27
5. Goods sold	415,9	600,0	572,4	-27,6	156,5	95,40	137,64
6. Average annual inventory balances	55,9	45,0	66,0	21,0	10,0	146,61	117,96

The dynamics shows the following picture. The actual volume of goods turnover increased by 37.64% or 156.5 thousand rubles. and the factors that prompted the growth of trade turnover are the increase in the volume of goods receipts in the current year (+102.6 thousand rubles), as well as an increase in inventory at the beginning of the year (+37.0 thousand rubles). Also, the possibilities of increasing the turnover were slightly increased due to a decrease in the balance of goods at the end of the year (-16.9 thousand rubles).

Thus, the indicators of the balance of goods influenced the sale of goods in various directions: some - in the direction of increasing the volume of sales (inventory at the beginning of the year and the receipt of goods); others - towards a decrease in retail sales (inventory at the end of the year).

Due to the fact that the flow of goods has the greatest impact on the development of trade, we will analyze it. To ensure rhythmic work, a wide selection of goods and the fullest satisfaction of the demand of buyers, a trading company must have a certain stock of goods. Therefore, we will conduct further analysis with an assessment of how stocks ensure the development of trade and the uninterrupted provision of the population with the necessary goods. For this, the analysis of commodity stocks will be carried out in the context of commodity groups and goods according to the data in Table 4.

Table 4

Information on stocks of assortment in current prices

The change in the actual inventory in monetary terms by product groups for the reporting year was uneven, the decrease was in pumps, boilers and parts, a significant increase in the group of water heaters and air conditioners. Also, inventories decreased in days at the end of the period by 1.4 days, which may have a negative effect in the next period, subject to demand. Due to the fact that the growth rate of inventories at the end of the year decreased by 1.4 days, and the average annual rates do not keep pace with the growth of goods turnover, we will calculate the influence of factors on the change in inventories. Their size is influenced by two factors:

1) change in the volume of trade;

2) acceleration or deceleration of turnover.

Average inventories of the base year in relation to the reporting year did not change significantly (10.0 thousand rubles). We will analyze the influence of turnover on the change in inventories using the basic formulas (2.5) and (2.6) specified in the section for the analysis methodology and the calculation results will be presented in table. 5.

Table 5

Information about the average inventory and turnover of the Sigma LLC store

Indicator	Fact 2007	Reporting 2008			Deviation		in% to 2007
		plan	fact	% of plan completion	from the plan	from 2007
1. Trade turnover in current prices, thousand rubles.	415,9	600,0	572,4	95,40	-27,6	156,5	137,64
2. Average annual stocks in current prices, thousand rubles.	55,9	45,0	66,0	146,61	21,0	10,0	117,96
4. Time of circulation of goods in days (line 2: line 1 * 360)	48,42	27,00	41,50	153,69	14,50	-6,92	85,70
5. Velocity of goods circulation, in turnover (line 1: line 2)	7,43	13,33	8,68	65,07	-4,66	1,24	116,69

Based on the information contained in table 5, we see that in 2007, on average, inventories were turned around 7.43 times a year. However, in 2008 their turnover increased and amounted to 8.68 times. As a result, the increase in turnover led to a decrease in the average period of goods turnover, i.e. the average duration of their stay in the form of inventories, from 48.4 days in 2007 to 41.5 days in 2008.

Hence, an increase in the rate of turnover of commodity stocks in dynamics by 1.2 times, reduced the presence of goods in stock by 6.9 days, which led to a surplus of working capital in the amount of 11.0 thousand rubles. (572.4: 7.43 - 66.0). According to the plan, there was a slowdown in the turnover of inventories (14.5 days), and as a result, an increase in the need for working capital by 23.1 thousand rubles. (572.4: 13.33- 66.0).

For a more complete assessment of the use of commodity resources, we will analyze the average inventory and turnover in the context of commodity groups and goods. Compared to last year, inventories increased by groups: water heaters, air conditioners, parts and, accordingly, decreased by groups: pumps and boilers. Therefore, the rate of turnover of commodity stocks has significant differences. Thus, the acceleration of the circulation time of goods for a number of product groups (water heaters for 1.9 days, air conditioners for 2.2 days, parts for 5.5 days) provided the release of funds invested in inventories in the amount of 391.2 thousand. rub. The change in turnover in days occurs under the influence of two factors:

1) change in the structure of retail trade,

2) changes in the circulation time of certain groups of commodity groups and goods.

To study the influence of these factors on the dynamics of the time of circulation of goods, let us compile table 6.

Table 6

Calculation of the influence of factors on the dynamics of the turnover of goods in the shop of LLC "Sigma"

Commodity group	Time of goods circulation, days
	fact for 2007	with stocks in 2008 and turnover in 2007	fact for 2008	change in dynamics
				Total		by changing
				acceleration (-)	deceleration (+)	average inventory (line 2 - line 1)	sales volume of goods (page 3-page 2)
Water heaters	30,2	35,4	26,1	-4,1	0	5,2	-9,3
Pumps	25,1	25,1	30,1	0	5	0	5
Boilers	26,4	28,1	25,8	-0,6	0	1,7	-2,3
Air conditioners	43	42,2	37,7	-5,3	0	-0,8	-4,5
Details	45	46,5	50,5	0	5,5	1,5	4
TOTAL	33,2	33,4	31,8	-1,4	0	0,2	-1,6

The change in the turnover of goods is associated with a change in the volume of their sales and the size of the average inventory. The data obtained show that structural changes in the turnover of the Sigma LLC store led to an acceleration of the time of circulation of goods in general by almost 7 days (41.5 - 48.42 = 6.9).

The growth of retail turnover ensured the acceleration of turnover by product groups: water heaters, boilers and air conditioners. At the same time, the turnover slowed down: pumps and spare parts for various devices.

Acceleration of the circulation time of water heaters to a greater extent (1.8 times) is associated with a decrease in sales volumes (-9.3) than with an increase in average inventory (+5.2). But the acceleration of the sales time of boilers depends at least 1.35 times on the decrease in sales volume in comparison with the average inventory.

To increase the turnover, it is necessary to bring the currently available stocks to the optimal level due to the uniform and frequent delivery of goods. The optimal value in this case is the amount of reserves that are really in demand and will be sold in the near future. In addition, an increase in turnover is possible, due to the wholesale sale of excessively imported goods to other trading enterprises, the sale of goods that are not in demand, stale and slow-moving, improving the organization of trade and customer service, conducting trainings with sellers, exhibitions and sales of goods, as well as organizing advertising of goods, newly arrived and demonstration of display of new goods and the introduction of new promising groups of goods.

Usage analysis labor resources... One of the main factors for the successful development of retail turnover is the availability of labor resources, the correctness of the establishment of the working regime, the efficiency of using working time and the growth of labor productivity. According to staffing table the number of sales workers should be 3 people. During the study period, the sales staff was 100% staffed. To assess labor resources and the effectiveness of their use in the shop of OOO Sigma, we will use the data in Table. 7.

Table 7

Assessment of the use of labor resources for the shop of LLC "Sigma"

Based on the data presented in Table 7, the store successfully fulfilled the plan for recruiting the number of sales workers, but did not fulfill it in terms of labor productivity, which negatively affected the development of trade.

The turnover plan was not fulfilled by 4.6%, or 27.6 thousand rubles. Of these, 12.22% (- 4.6: 37.64 · 100) due to a decrease in labor productivity. In the dynamics, there is also a qualitative decrease in trade turnover, 100% (37.6: 37.6 · 100) due to a decrease in labor productivity of trade and operational workers. This shows the inadequacy of salespeople. So the number remained unchanged, the decline was due to a decrease in labor productivity. The production of trade workers in value terms was influenced by the change in retail prices. Despite this, there was a decrease in output per employee by 17.3 thousand rubles. (190.8 - 173.54) or 12.5%. to the actual labor productivity of a trade and operational worker over the past year (17.3: 138.6 · 100).

Due to this factor, the growth in the retail turnover of the trading enterprise in dynamics amounted to 52.0 thousand rubles. (17.3 * 3).

Next, we will consider the assessment of the influence of these factors on the change in the absolute value of the production of sales workers. Thus, the plan for the development of sales workers, calculated on the basis of turnover in current prices, was not fulfilled by 9.2 thousand rubles, including due to a decrease in the level of labor productivity of trade and operational workers - by 27.6 thousand rubles. (600.0 * (- 4.6): 100). Nevertheless, considering such an important indicator of sales as quantity, it can be noted that it increased by 413 units. (1846 - 1433), i.e. by 137.7 (413: 3) units for each employee. Thus, it can be noted that in order to increase the turnover, it is necessary to increase the number of sales workers. Analysis of the use of the retail space of the Sigma LLC store. The fulfillment of the plan and the dynamics of commodity turnover is greatly influenced by the state, development and efficiency of the use of the material and technical base. One of the criteria for evaluating the efficiency of using the trading potential of the Sigma LLC store is the operating mode and its retail space. Thus, the useful trading area of ​​the store in 2007-2008 was 40.9 m 2. The working hours were set both in the past and in the reporting year from 10 to 18 hours, without lunch, seven days a week, on Sunday from 10 to 16 hours, that is, the average working day duration is 8 hours. Level analysis technical condition the trading process will be carried out according to the table. eight.

Table 8

Information about the operating hours of the Sigma LLC store for 2007-2008.

Increase in trade turnover by 156.5 thousand rubles. achieved by increasing the number of working days per year (1 day), production from one square. m of retail space (1.3 rubles). The degree of influence of each of these factors on the change in turnover is determined using the method of chain substitutions. To do this, we will make calculations and draw up the results in Table 9.

Table 9

Development table for studying the influence of the operating mode of the Sigma LLC store in dynamics on retail turnover

Indicator	Payment
	1st	2nd	3rd	4th	5th
1. Trade area, m 2	2007y	2008y	2007y	2008y	2008y
	40,9	40,9	40,9	40,9	40,9
2. Number of working days per year	2007y	2007y	2008y	2008y	2008y
	363	363	364	364	364
3. Average working day, hour	2007y	2007y	2007y	2008y	2008y
	8	8	8	8	8
4. Production per 1 m 2 of retail space per hour of work, rub.	2007y	2007y	2007y	2007y	2008y
	3,50	3,50	3,50	3,50	4,81
5. Trade turnover in current prices (page 4 · page 3 · page 2 · page 1), thousand rubles.	2007y	recalculated 2008	recalculated 2008	recalculated 2008	2008y
	415,8	415,8	417,0	417,0	572,4

To increase the turnover in 2008 by 156.5 thousand rubles. in comparison with the previous 2007, the following factors influenced:

1) the area of ​​the trading floor has not changed, therefore the turnover has not changed: 415.8 - 415.8 = 0 thousand rubles.

2) an increase in the number of working days per year by 1 day caused an increase in trade turnover: 417.0 - 415.8 = 1.2 thousand rubles.

3) the length of the working day has not changed, therefore the change in turnover is zero: 417.0 - 417.0 = 0 thousand rubles.

4) an increase in output per 1 m 2 of retail space per hour of work gave the following increase in turnover: 572.3 - 417.0 = 155.3 thousand rubles.

The total influence of all factors: 0 + 1.2 + 0 + 155.3 = 156.5 thousand rubles,

which confirms the correctness of the calculations.

The analysis showed that next year it is possible to extend the opening hours of a trading enterprise from 10 a.m. to 7 p.m., from Monday to Saturday (it will not work to increase the working day on Sunday, due to the rental conditions), that is, by 6 hours a week , on average per year per day for 50 minutes (50: 60 = 0.83) or 10.38% [(8.83 - 8): 8 · 100]. At the same time, a 10% change in the operating hours of a trading enterprise gives, according to experts, an increase in turnover by about 7%. Therefore, lengthening the opening hours of the store every day by 50 minutes will increase the turnover in next year by 41.6 thousand rubles. [(572.3 * 10.38 * 7): (100 * 10)].

Summing up the results of the analysis of turnover and the main indicators affecting the turnover, carried out in the second chapter of the work, it can be noted that along with the positive aspects in the activities of the enterprise, there are also negative ones, indicating the need to find ways to eliminate them. In the final chapter of the study, we will present recommendations for improving economic work and increasing the efficiency of commercial activities, developing retail turnover in the Sigma LLC store, which is located in Neftyanikov.

3.1 Measures to improve the retail trade turnover of Sigma LLC

As a result of the analysis, the main economic indicators that characterize the activities of the Sigma LLC enterprise have been determined. The enterprise is liquid, works with profit, develops, expands its activities, opening new stores in Omsk.

The liquidity of the company allows finding investors to enter new markets. Along with the positive tendencies in the activity of the enterprise, there are also shortcomings: the planned indicators of turnover are not met, labor productivity in 2008 has decreased, while the average wages have increased.

All this shows that it is necessary to revise the economic work in LLC "Sigma" and, using the financial resources, the analysis carried out, to determine the priorities for further activities.

So, let us highlight the shortcomings in the activities of Sigma LLC, the elimination of which will contribute to a more rational use of the resources of a trading enterprise, improving its financial condition and performance results.

Despite the increase in turnover in 2008 compared to 2007 by 156.5 thousand rubles, the turnover plan was not fulfilled, there is an irregularity in sales, which is explained by the lack of study of customer demand for goods, leading to an imbalance in turnover and in the future may negatively affect the efficiency of trading activities. In addition, the profitability of the enterprise remains practically unchanged (+ 0.3%), which in the conditions of monopolistic competition, and the LLC Sigma enterprise operates in such conditions, may in the next 3-5 years lead to a decrease in competitiveness and a decrease in the efficiency of trading activities ...

In this regard, the enterprise needs:

conduct a study of customer demand for specific types of goods;

determine the goods in greatest demand by types of goods and in the assortment section within the same type and model;

analyze the market of suppliers, evaluating them by price-quality categories, trademark, "additional services", payment methods and other characteristics that affect the costs and demand for products;

conduct an operational analysis of the implementation of goods turnover and determine the causes of changes, in order to eliminate them in a timely manner.

The increase in turnover in 2008 compared to 2007 is due to the fact that goods have become less in the form of inventories, as a result of which the speed of their transformation into monetary form has increased. The increase in turnover had a positive effect on the value of the store's turnover. Nevertheless, in order to increase it in the following periods and fulfill the planned indicators, you should:

plan a more rational structure of trade;

exclude from the assortment, slow-moving goods, as well as goods that are not in demand;

stimulate consumer activity by using discounts and lotteries.

Of no small importance in this situation is the organization of trade and the culture of customer service: ensuring the convenience of being in the store, advertising and decoration of the interior, the clothes of the employees of the trading floor and their benevolent attitude.

Many forms of sales promotion are simple enough to measure the success or failure of because they are closely related to performance or sales performance.

By analyzing the data before and after, it is easy to determine the usefulness of incentives.

For example, the performance of a trade show can be measured by counting:

the number of contacts that were made during the exhibition;

the volume of sales that was achieved through these contacts;

costs per contact; via feedback with consumers through sales staff or determining the number of advertising brochures handed out at the exhibition.

Studying the dynamics of the company's turnover in 2008, one can note a big jump in March compared to previous months and in comparison with March 2007. This is due to the fact that at the end of February and beginning of March 2008, the company participated in a trade exhibition, for participation in which 5 thousand rubles were allocated, taking into account all costs. After analyzing the data for the whole year, it was found that it was during this month that the turnover increased by more than 33% compared to the average for the year, therefore, participation in the exhibition gave a positive result, and it is necessary to participate more often in such events. Therefore, another factor influencing the increase in retail and wholesale turnover will be the development and implementation of an advertising campaign, during which residents of the city and region, managers of enterprises in need of Sigma LLC products will be able to learn about the enterprise and its products.

As a result of a comparative analysis of the proposed measures to increase retail turnover, we offer the following measures:

3.2 Calculation of the effectiveness of the proposed activities

To carry out an advertising campaign, advertisements should be placed in such newspapers as Iz Ruk v Ruki, Prospect, Maybe, All for You, since these publications are more widely distributed among the population, as shown by a statistical survey of kiosk sellers Rospechat's circulation ranges from 55,000 to 68,000 copies, and they are the best-selling ones. Also organize advertising on television and radio, choosing for these purposes evening programs that are watched by a large number of TV viewers. For the category of businessmen, it is better to choose the distribution of direct mail advertising or radio advertising, since on the way to work, directors of enterprises often listen to the radio, where they can learn about the enterprise and its products. An increase in the number of buyers will cause an increase in sales and turnover, but costs will also increase. Advertising spend will triple to 3% of total 2008 profit, given the increase in volume advertisements, for 11 thousand rubles. in year.

To calculate the economic effect of using an advertising campaign, the following formula is used:

P is the increase in the average daily turnover for the advertising and post-advertising periods,% (108.2%)

D - the number of days of accounting for the turnover in the advertising and post-advertising periods. (150 days)

Н Т - trade markup for goods,% to the selling price; (15%)

Substituting the data, we get the following result of the economic effect from the exhibition:

= rub.

The calculation of the economic efficiency of the proposed method is presented in table. 10.

Table 10

Projected sales increased by 50% (in line with the projected increase for 2008 over 2007), profits are up 48%, while core costs are up 55.6%. As a result, the profit from sales will increase by 264.4 thousand rubles.

The next planned measure to improve economic activity is to increase the turnover. If the store manages to increase the turnover, this will have a positive effect on the value of the turnover (Table 11).

Table 11

Calculation of the effect of increasing turnover on the value of turnover, all other things being equal

By increasing the turnover of 4.66 times (up to the planned figure for 2008), the store will be able to increase turnover by 307.45 thousand rubles. The implementation of these measures, in our opinion, will improve the efficiency of the trading activities of not only this store, but also the entire network, which will strengthen the financial condition of the enterprise.

Conclusion

Having studied the peculiarities of the activities of Sigma LLC, having examined the organization of work at the enterprise, and evaluating the results of its trading activities, the following conclusions can be drawn.

The store's turnover in current prices in 2008 compared to 2007 increased by 156.5 thousand rubles, which is 37.64% of the level of the previous year. However, according to the planned indicators, the trade turnover was not fulfilled by 4.6%.

It should be noted that by months and quarters the turnover develops unevenly and irregularly, which is characterized by the uniformity coefficient (71%) and the rhythm coefficient (41.7%), due to which the volume of commodity turnover is under-received by 27.6 thousand rubles. The irregular development of trade is explained by seasonal changes in the needs and demands of the population for certain types of goods, such as water heaters, air conditioners, boilers.

Analysis of turnover in the context of commodity groups and individual types of goods showed that the largest share in 2007 and 2008. occupy the following groups of goods: water heaters, air conditioners and boilers, respectively, 29%, 25% and 21%, a smaller share in the following groups of goods - pumps - 14% and spare parts - 11%.

The average annual inventory of the store in 2008 according to the plan increased by 10,044.2 rubles. or (18.0%), while the inventory turnover increased 1.2 times. The increase in turnover led to a decrease in the average period of goods turnover from 48 days in 2007 to 42 days in 2008, and the turnover rate did not reach the target by 4.6 days.

In order to increase the turnover, it is necessary to exclude from the assortment the goods that are not in demand, to plan the normative value of commodity stocks by quarters, to prevent the formation of large balances and stale goods.

To do this, it is necessary to improve the organization of trade and customer service, regularly hold exhibitions and sales of new goods, use the possibilities of advertising, goods both newly received and available in stock. The use of labor resources had a significant impact on the activities of the store in the analyzed period. Despite the invariability of the total number of trade and operational workers, labor productivity has declined. Failure to fulfill the turnover plan by 4.6%, or 27.6 thousand rubles. happened due to a decrease in labor productivity by 12.22%.

Thus, the average annual output per trade and trade and operational worker decreased in 2008 compared to 2007 by 17.3 thousand rubles. or 12.5%. The decline in labor productivity of trade and operational workers had a negative impact on the volume of trade.

As a result of a comparative analysis, possible measures for the implementation of the project to improve economic and economic activities, the following measures were identified:

Increase in turnover.

The estimated sales volume as a result of the advertising campaign increased by 1.5 times (similar to the planned increase), profits will increase by 48%, while the main costs increased by 55.6%, and advertising costs will increase by 3 times. The economic effect will amount to 264.4 thousand rubles.

By increasing the turnover of 4.66 times (up to the planned figure for 2008), the store will be able to increase turnover by 307.4 thousand rubles.

1. The Constitution of the Russian Federation. - SPb .: Publishing house "Litera", 2006. - 48 p.

2. The Civil Code of the Russian Federation. Parts one and two. Official text as of August 1, 2000. - M .: Publishing house NORMA, 2006 .-- 376 p.

3. the federal law dated 05.08.2000 No. 118-FZ. tax code Russian Federation(part two).

4. Federal Law of July 31, 1998 No. 147-FZ. Tax Code of the Russian Federation (part one).

5. Abryutina MS Economic analysis of trading activities. - M .: Publishing house "Business and Service", 2005. - 512 p.

6. Agafonova MN Accounting accounting in wholesale and retail trade. - M .: Berator-Press, 2007 .-- 504 p.

7. Analysis and diagnostics of financial and economic activities of the enterprise / Ed. P.P. Taburchak and others - Rostov on Don: Phoenix, 2006 .-- 352 p.

8. Bakanov I.I. Sheremet A.D. The theory of economic analysis. - M .: "Finance and Statistics", 2007. - 340 p.

9. Bakanov MI Analysis of economic activity in trade: - M: Economics, 2007 - 352 p.

10. Bakanov MI, Kapepyush SM Calculation of distribution costs in trade: Textbook for universities. - M .: Economics, 2008 .-- 232 p.

11. Bandurin A. V., Chinenov A. V. Problems of corporate finance management based on the materials of the Volgograd region. - M .: "TDDS Stolitsa-8", 2008. - 176 p.

12. Baskakova O.V. Economics of organizations (enterprises) - M., 2006. - 256s.

13. Bakhtina V. New norms in action. Income tax examples. // Double entry. - 2008. No. 1

14. Bren IP, Mitrofanov GV Analysis of economic activity of trade and public catering enterprises: - 2nd ed., Revised. and add. - K. Higher. shk., 2005 .-- 231 p.

15. Jones Gary. Trade business: how to organize and manage / Per. from English - M .: Infra-M, 2007 .-- 304 p.

16. Karpova E.V. Trade enterprise resources. - M .: KNORUS, 2007 .-- 256 p.

17. Kravchenko L.I. Analysis of economic activities in trade:. - 6th ed., Rev. - M .: New edition, 2007 .-- 526 p.

18. Lebedeva S.N. Economy of a trading enterprise: / S.N. Lebedeva, N.A. Kazinachikova, A.V. Gavrikov; Ed. S.N. Lebedeva. Minsk: New knowledge; 2005 .-- 239 p.

19. Savitskaya G.V. Analysis of the economic activity of the enterprise. - Minsk, 2007 .-- 228p.

20. Chernov V.A. Economic analysis: trade, catering, tourism business / Under. ed. M.I. Bakanov. - M .: UNITI, 2007 .-- 686 p.

21. Economy of trade enterprises / N.V. Maksimenko. - Minsk: Higher school, 2006 .-- 544 p.

22. Economy of trade and public catering enterprises / T.I. Nikolaeva and N.R. Egorova, M .: KNORUS, 2008 .-- 400 p.

23. The economy of a trading enterprise. / Ed. L.A. Bragin. M: Infra-M, 2008 .-- 314s.

24. The economy of a commercial enterprise. / Ed. S.N. Lebedeva. Minsk: New knowledge, 2008 .-- 240 p.

25. Economic analysis in trade / M.I. Bakanov. - M .: Finance and statistics, 2008 .-- 400 p.

INTRODUCTION …………………………………………………………………… .3

CHAPTER 1. ROLE OF RETAIL TRADE TURNOVER IN THE COUNTRY'S ECONOMY ………………………………………………………………………… .5

1.1. The concept and significance of retail trade in the country's economy …………………………………………………………………………… ..5

1.2. Composition of retail trade ………………………………… ....... 8

1.3. Indicators of the retail turnover plan ……………………… ..10

CHAPTER 2. METHODS FOR CALCULATING RETAIL TURNOVER ... 13

2.1. Planning the total volume of retail turnover ………… .13

2.2. Planning of retail turnover by quarters, months, commodity groups ……………………………………………………………… 14

CHAPTER 3. CALCULATION OF RETAIL TURNOVER ………………… .17

3.1. Calculation of the turnover of the enterprise, by quarters …………… .... 17

3.2. Calculation of turnover by commodity groups ……………………… .... 19

3.3. Calculation of the standard of commodity stocks for the enterprise ……………… .19

3.4. Calculation of commodity security ………………………………………… ... 25

CONCLUSION ………………………………………………………………… .27

LIST OF USED SOURCES ………………………… .29

APPENDIX ……………………………………………………………… 31

INTRODUCTION

Course work is done on the topic: “Retail turnover, its composition. Methodology for calculating the turnover for the planned year. " The topic is relevant and up-to-date, as the importance of retail trade and retail trade in the economy of the Russian Federation is very great. Through the retail trade network, the population is supplied with food and consumer goods. With an increase in retail trade throughout the country, the standard of living of the population rises.

With an increase in the purchasing power of the population, an increase in retail turnover occurs.

Recently, there has been a significant increase in retail turnover, many new, modern goods appear, an increase in household incomes leads to the fact that people tend to buy more good and high-quality goods, thereby contributing to the development of the retail trade network.

In recent years, new stores have been opened, equipped with last word technology.

Retail trade is currently developing in two directions; on the one hand, the creation of large supermarkets, in which the product range is not limited, and on the other hand, the approximation of retail trade to the population through a network of small round-the-clock stores, with the most necessary list of goods.

The sooner a product is sold, the faster a new one will be purchased, with an increase in the turnover of goods, stocks increase, thereby restructuring the trading network.

At this time, there is a predominance of retail trade over wholesale, since the population does not store consumer goods and food products for future use, because the market is oversaturated with goods, that is, a person can go and buy the goods he needs at any time.

The purpose of the course work is to calculate the main indicators of the retail enterprise based on the trade balance.

The objectives of the course work are to calculate the turnover of the enterprise, by quarters, by commodity groups, the calculation of the standard of inventory for the enterprise and commodity supply. The object of the research is the enterprise "Alex" LLC.

The course work consists of three parts.

In the first part of the course work, the relevance and modernity of the chosen topic is revealed, the tasks and goals of the course work are set.

In the second part of the course work, the methodology for calculating retail turnover, that is, planning, is considered.

In the third part of the course work, the practical part of the course work is revealed, a specific enterprise is studied, indicators are studied, and an analysis of its activities is done.

CHAPTER 1. ROLE OF RETAIL TRADE IN THE COUNTRY'S ECONOMY

1.1. The concept and significance of retail trade in the country's economy

The retail trade turnover is the sale of consumer goods to the population for cash, regardless of the channels of their sale.

It can be produced:

legal entities engaged in retail trade and public catering, for which trading is the main activity (shops, catering establishments, stalls and others);

legal entities engaged in trade, but for which trading activity is not the main one (company stores, stores at industrial enterprises, and others);

individuals selling goods in the clothing, mixed and food markets.

Retail turnover for purposes statistical observation set in retail prices - actual sold prices, including trade margin, value added tax and excise tax.

Retail trade turnover is established on the basis of accounting data. When selling goods for cash directly to the population using cash registers, it is mandatory to issue a cash register receipt (invoice) to the buyer. Consequently, a mandatory feature of a transaction related to retail trade turnover is the presence of a cashier's check (account).

Thus, the essence of retail trade turnover is expressed by the economic relations associated with the exchange of cash Money population for purchased goods in the order of purchase and sale.

The retail trade turnover reflects the economic process of exchanging goods for money in accordance with the requirements of the market mechanism, the social process of the transition of the mass of commodities into the sphere of consumption, i.e. satisfaction of consumer demand, the financial process of generating cash proceeds. At the level of individual enterprises, the relationship between retail turnover and other indicators of the activities of trade organizations should be taken into account. At the same time, such a ratio in the development of these indicators, which is presented in the models of strategic regulation of trade turnover, is considered optimal.

The first model of strategic regulation of retail turnover ensures the balance of supply and demand of goods. This becomes possible under the following conditions:

I P> I T> I TZ> I C,

where I P is the growth index of goods receipts;

I ТЗ - growth index of the amount of commodity stocks;

I C - the index of growth in the volume of demand of the population.

The second model of strategic regulation of retail turnover provides an increase in the efficiency of economic activities of a trading enterprise. This is achieved under the condition:

I PR> I T> I FOT> I Ch,

where I PR is the growth index of the mass of profit;

I T is the growth index of the volume of trade;

I payroll - index of growth of the wage fund;

I H - index of growth in the number of employees.

Or: I P> I PT> I Z,

where I Р - index of growth of the level of profitability (in% to turnover);

I PT - index of growth of labor productivity of one worker;

I З - growth index of average wages per employee.

At the federal level, the indicator of the retail trade organization's turnover (the value of sales in general) is used among the main indicators to assess the socio-economic situation of the country when characterizing the scale and structure of the consumer market. Sales significantly influence money turnover, determine budget receipts, and are reflected in many other macroeconomic indicators.

Changes in the standard of living of the population are judged by the rate of growth in sales and changes in their structure.

The volume of sales is one of the indicators of the reproduction process, characterizes the final stage of the movement of goods from the sphere of circulation to the sphere of consumption. Its volume and changes reflect important proportions of the national economy: the ratio of the growth rates of production of means of production and consumer goods, the distribution of national income to the consumption fund and the accumulation fund, the share of individual wages in the national income, the scale and level of satisfaction of the population's demand for goods, and the like. So, in the statistical reports for the Russian Federation, the structure of retail trade turnover by forms of sale was formed, for example, for December 2000 and December 1999 in the following ratios:

Large and medium-sized retail organizations (18% and in December 1999 - 19%);

Large and medium-sized non-trading organizations (11% and 12%);

Small businesses, retail trade (27% and 24%);

Small businesses in other sectors of the economy (16% and 16%).

In general, in the country in recent years, there has been a positive trend towards an increase in the share of non-food products. To a certain extent, these changes indicate an emerging trend of growth in the level of income of the population. The trade turnover between Russia and China exceeded $ 40 billion at the end of the current year against $ 33 billion in 2006; between Belarus and Russia in 2007 amounted to more than $ 25 billion; between Russia and Turkey at the end of last year amounted to 15.2 billion dollars, which is 40% more than in 2006; between Serbia and Russia in 2007 amounted to $ 2.73 billion; between Russia and Moldova grew by 40%, exceeding $ 1.3 billion; at present, the trade turnover between Russia and Iran is $ 2 billion, and so on.

Retail trade is the basis for determining the need for all types of resources (material, labor, financial) and at the same time takes a subordinate position in relation to profit.

Retail turnover is measured:

Cost and natural indicators;

Indicators of its change (increase, decrease);

The concept of turnover

Retail turnover

Wholesale turnover

Features of the turnover of catering establishments

Turnover structure

Analysis of the dynamics of turnover

The concept of turnover

One of the main economic indicators of the economic activity of a trading enterprise is the turnover.

Trade turnover is the process of exchanging goods for money.

The owner of the goods - a commercial enterprise - sells the goods for money to the ownership of another legal entity or individual.

Turnover characterizes the process of movement of goods through acts of purchase and sale.

goods as an object of sale;

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

The trade turnover of a trading enterprise can be considered: 1) first, as a result of the activities of the trading 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 the indicators characterizing the standard of living).

The turnover is expressed in the amount of cash proceeds for the goods sold - by its size, one can judge the importance of a given enterprise in the consumer market.

Distinguish between retail and wholesale trade.

Retail turnover

Retail trade is the sale of goods directly to consumers for personal consumption. At this stage, the the process of movement of goods from the sphere of commodity circulation, and goods go into the stage of consumption. This transition takes place in accordance with the terms of commodity circulation by buying and selling, mainly for cash.

As an economic indicator, retail turnover reflects the volume of commodity supply (in monetary terms), passing into the sphere of personal consumption, and characterizes, on the one hand, the monetary earnings of trade, on the other, the amount of expenditures of the population for the purchase of goods.

According to its economic content, RT is the sale of goods to individual and partially collective consumers in exchange for their monetary income. The goods are sold to organizations and enterprises by non-cash payments, transfers through the State Bank, in the order of small wholesale, which accounts for about 5% of the turnover.

In addition, the turnover includes the sale of goods to the population from warehouses of procurement points, directly from state farms, various production organizations, ateliers, workshops of clothes, linen, hats, shoes, as well as the proceeds of workshops for the manufacture of these products from customer materials, for repairing clothes, shoes, furniture, etc.

The proceeds from the provision of various services to the population by public utilities (hairdressing salons, laundries, photography, rental points) do not refer to retail turnover, since 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 turnover 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, conjuncture and the capacity of the domestic market.

The purchasing funds of the population are a part of their monetary income, which is 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, which consists in the fact that the volume of trade must correspond to the size of the purchasing funds of the population. So, if the volume of RT is lower than 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 size of the purchasing funds, difficulties arise in the sale of goods, part of it remains unrealized.

The RT indicator has quantitative and qualitative characteristics.

The quantitative characteristic of turnover is the volume of sales in monetary terms.

Qualitative - the structure of trade. The structure (or assortment composition) of commodity turnover is the share of individual commodity groups in the total volume of sales.

The composition of the Republic of Tatarstan is classified by type of sales:

proceeds from the sale of food and non-food products in shops, stalls, vending machines, kiosks, distribution and distribution trade;

the turnover of OP enterprises, consisting of the turnover for the sale of products of its 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 that use these goods either for subsequent sale, or for industrial consumption as raw materials and materials, or for material support of economic needs. As a result of the wholesale turnover of goods do not pass into the sphere of personal consumption, but remain in the sphere of circulation or enter production consumption. In other words, with a wholesale turnover, the goods are sold for subsequent processing or resale.

Wholesale turnover is usually classified:

by appointment;

the form of organization of commodity circulation.

Depending on the destination, the wholesale turnover is divided:

for wholesale sales turnover;

intrasystem wholesale turnover.

Wholesale sales turnover- this is the sale of goods to retail trade enterprises, public catering, supplies to off-market consumers, for export.

Intra-system wholesale turnover- this is the release of goods by some wholesale enterprises on behalf of others directly to market and intramarket consumers. Intra-system wholesale trade, as a rule, is used for maneuvering commodity resources and is inherent in large commercial structures.

Thus, the wholesale sales turnover characterizes the process of the direct wholesale of goods, and the intrasystem wholesale turnover characterizes the movement of goods between the links of the wholesale trade.

The sum of the two types of wholesale turnover is gross wholesale turnover.

Depending on the organization of commodity circulation, each of the two types of wholesale turnover is divided:

in the warehouse;

transit.

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

Transit wholesale turnover - This is the supply of goods by manufacturers directly to retail trade, bypassing warehouse links.

Transit wholesale turnover, in turn, is subdivided:

for transit trade without participation in settlements (organized). The wholesale base participates in this process as an intermediary that receives a commission for organizing the promotion of goods.

transit trade with participation in settlements. The wholesale base is the owner who paid for the cost of the goods.

The sum of retail and wholesale turnover forms gross turnover

Features of the turnover of catering establishments

A distinctive feature of the economic activity of catering enterprises is the integration of processes within one enterprise production, sales and organization of product consumption.

Actually, the turnover of the catering enterprise has its own specifics, dividing:

on the turnover for the sale of products of its own production;

sales turnover of purchased goods.

The largest share in the turnover of catering enterprises has a turnover for the sale of products of its 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 divide retail and wholesale turnover.

Retail turnover includes:

sale of self-produced products and purchased goods through dining rooms, buffets, as well as sales through retail and small-scale retail chains owned by the enterprises themselves;

sales of products through a mobile network;

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

Wholesale the turnover consists of the sale of semi-finished products, flour and confectionery products to other food and retail establishments.

Large enterprises of the OP, in addition to selling products to the population, sell culinary, confectionery and semi-finished products to other enterprises of the OP, as well as to enterprises and retail trade organizations for subsequent revision and sale. Thus, at large enterprises - procurement, the production of meat, fish, vegetable and other semi-finished products, culinary and confectionery products is organized to supply them in the required assortment and in due time to enterprises - pre-procurement, i.e. small canteens, cafes, snack bars. Since this does not complete the movement of the product, this constitutes a wholesale turnover. Its transition to the sphere of consumption occurs only after revision and implementation or resale.

The sum of retail and wholesale turnover forms gross turnover , characterizing the full volume of production and trading activities.

Turnover structure

The commodity structure of retail trade includes food and non-food products, which are divided into assortment groups and subgroups. In further detailing, the types, varieties, models, sizes of goods are considered.

Structure food products

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.

Structure 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 thread;

  tobacco products;

• cultural, household and household goods;

  other non-food items.