• Sizyakov Evgeny Sergeevich, student
• Volga State University of Service

• REVENUE
• VOLUME OF SALES
• COMMODITY TURNOVER
• TRADE TURNOVER

In modern conditions of a market economy, an increase in trade turnover is of great importance for commercial organizations. The article reflects the essence of trade turnover, its significance, and also suggests ways to increase it.

• Management of financial resources in Artemida LLC, Karmaskaly district
• Investment proposal for the production and processing of sugar beets
• Accounting for the financial results of agricultural organizations

Trade turnover is one of the most significant indicators of the economic and economic activities of commercial organizations, as it reflects the effectiveness of the organization, its competitive position, its market share, consumer loyalty and the degree of demand satisfaction. In this regard, it is important for modern organizations to study, plan, predict and increase their trade turnover in order to achieve successful results of economic activity.

Trade turnover (turnover) is an economic indicator of the activity of a trade organization, reflecting the volume of sales in monetary terms for a certain period of time.

The value of turnover for a trade organization is characterized by the fact that this indicator:

• characterizes the scale of the organization's activities, expressed in the amount of cash proceeds for the goods sold, and shows the market share in a particular market;
• is the base value for calculating the estimated performance indicators of the organization (gross income, distribution costs, profit, profitability, inventory, labor and financial resources, retail space and equipment);
• acts as one of the main indicators of activity, its final result and the quality of management of a trade organization;
• testifies to the business activity and image of the organization, its strategic and tactical goals;
• expresses the mission of the organization - the maximum satisfaction of the consumer demand of the population for a variety of goods and services;
• is a taxable base for calculating VAT, excises, customs duties, etc.

The development of recommendations for increasing the turnover is carried out on the basis of the identified reserves. Reserves, in turn, are identified from the analysis of factors that affect the turnover. Consequently, the main ways to increase trade turnover is to improve the factors influencing trade turnover.

The number of these factors is a great many, there are both those that the organization cannot influence, and those that are amenable to influence by the economic entity. Therefore, it is necessary to highlight those factors that can be assessed, and which the organization can actually influence.

The number and composition of these factors may depend on the preferences and vision of the situation by the manager, on the specifics and type of organization, as well as on what stages of the distribution cycle it operates, etc. The main factors, the improvement of which can positively affect the turnover of the organization, are presented in Fig. 1.

Rice. 1. The main factors influencing the turnover of the organization

• Improvement of distribution channels. To improve this indicator, different organizations can apply different courses of action, depending on the specifics of the organization. So, for example, a large organization will be more profitable to work with one intermediary, thereby limiting communications for more productive and less costly sales activities. Conversely, a more flexible, smaller sales organization needs a large number of sales outlets to capture the largest market share.

In order for consumers to show greater interest in the goods and services of organizations, increasing the turnover rates, it is also possible to introduce modern distribution methods, such as trading through an online store with subsequent delivery by mail or courier service, or organizing for buyers the possibility of self-delivery of goods after booking the latter on website and other delivery methods.

Also, this factor can include external and internal design, comfort, location of outlets. Studying the needs of customers and improving in all these areas will help increase demand, and therefore increase the turnover of the organization.

• Staff. The actions of the organization to improve the staff can be aimed primarily at reducing staff turnover, as well as training, professional and personal development of staff, their motivation, and the formation of organizational culture.

Various organizations develop their own programs for staff development and staff development.

• Suppliers. To improve this factor, the organization's actions can be aimed at assessing current suppliers (this can be an assessment of the monetary and time costs of supplies, assessing the location of the supplier, the quality of the products supplied, etc.), analyzing potential suppliers, and also determining the effectiveness of cooperation with current suppliers. , forecasting and building a further strategy for choosing the most suitable sources of product supply.
• Range. Improvement of the range can be carried out in the following areas: reduction, expansion, stabilization, renewal. These types of directions are interconnected and often complement each other.

The expansion of the assortment involves quantitative and qualitative changes in the product structure, aimed at increasing the indicators of the width, depth and novelty of the assortment.

Assortment stabilization is the state of the assortment, which is characterized by high stability and a low degree of renewal.

Assortment renewal is understood as quantitative and qualitative changes in the range of goods, characterized by a high degree of novelty.

• Advertising. In the current market situation, no successful organization can do without advertising, so planning and organizing high-quality advertising campaigns is an important task for an organization. Actions aimed at increasing trade turnover in the field of advertising activities of the organization may include the development of new types of advertising, the development of new advertising platforms, the repositioning of goods and organizations in the eyes of the consumer, the involvement of third-party organizations and individuals to promote products.
• Sales promotion. In this area, the revision of existing and the introduction of new, previously unused by the organization, methods of sales promotion, for example, a loyalty program, the provision of free samples, discounts, gift offers, contests and drawings, promotions, etc., can be applied.
• Public relations. In this direction, the main task of the organization is to develop relationships with contact audiences in order to create a certain image of the organization and product.
• Merchandising. In the field of merchandising, it is necessary to study the psychological and physiological characteristics of people, as well as their needs and expectations. Next, you need to organize the placement and layout of goods in order to facilitate the process of purchasing goods by the consumer. An important point is the introduction of modern equipment, which allows minimizing the money and time costs from the process of purchasing goods. Such equipment in a retail store, for example, can be a modern cash register with a conveyor belt and a barcode scanner, POS terminals, etc.
• Transportation of products. In order for the logistics activities of the organization to be more efficient and less costly, it is necessary to find out how to deliver the goods to the point of sale with the lowest monetary and time costs. For this, transport tasks are built to rationalize the use of the company's transport resources. It is also necessary to master new types of transport for transporting products, if they are more profitable than those already used in the organization.
• Storage. In this area, actions can be aimed at changing or improving the methods, regimes and conditions for storing goods.

Different types of goods are characterized by some features, so the development of ways to improve transportation and storage is based on the characteristics of the goods.

• Service. In the conditions of the modern market and high competition, technical support, service, guarantees, payment methods and other activities designed to facilitate the process of purchasing and operating goods for the consumer are also an integral part of the organization's activities. Organizations need to constantly monitor current trends, competitors' offers and introduce new, more convenient ways to pay for products or modern ways to support the consumer, for example, online consultations, etc.

From the foregoing, the following conclusion can be drawn: in order for an organization to be competitive, it is necessary to constantly monitor the factors affecting the turnover of a trade organization and effectively manage them.

Thus, in this article, the essence of trade turnover (turnover) was considered - an economic indicator of the activity of a trade organization, reflecting the volume of sales in monetary terms for a certain period of time; and the main directions of its improvement.

Bibliography

1. Erokhin, L.I., Bashmachnikova, E.V., Marchenko, T.I. Economics of the enterprise (in the field of commodity circulation) [Text]: textbook /. L.I. Erokhin, E.V. Bashmachnikova, T.I. Marchenko. - M.: KNORUS,. 2012.- 298 p.
2. Nikolaeva T.I., Egorova N.R., Economics of trade and public catering enterprises [Text]: textbook / kol. ed. ; ed. T.I. Nikolaeva and N.R. Egorova. - M. : KNORUS, 2006. - 400 p.
3. Chernov, V. A. Economic analysis: trade, public catering, tourist business [Text]: textbook. manual for students of universities studying in economic specialties / V. A. Chernov; ed. M. I. Bakanova. - 2nd ed., revised. and additional - M.: UNITI-DANA, 2012. - 639 p.

Introduction
1. Organizational and economic characteristics of the Votkinsk raipo
1.2. Analysis of the external environment of the enterprise
1.3. Characteristics of goods and services provided
1.4. Trade and technological process at the enterprise
1.5. Analysis of the main economic results of the activities of the Votkinsk RaiPO
2. Analysis of the retail trade turnover of the Votkinsk Raipo
2.1. Analysis of the structure, dynamics of retail turnover
2.2. Factor analysis of retail turnover
3. The main directions of increasing the volume of RETAIL TURNOVER of the Votkinsk Raipo
3.1. Theoretical issues of increasing the volume of retail trade
3.2. Measures to increase the retail turnover of the Votkinsk RaiPO
Conclusion
Bibliography

Introduction

Today, the retail sector is one of the most important and developing sectors of the economy in the Russian Federation, and the situation in the country's consumer market, providing the population with high-quality and affordable consumer goods depends on their success.

At the initial stage of their development, enterprises are mainly focused on opening the maximum number of stores, in terms of free own and borrowed capital, human resources, etc., and the economic effect remains a secondary goal. But as it develops, when a large number of stores are opened, the market share is won back, and the profitability of the business comes to the fore. And since the main source of profit for a retail chain is the sales volume of operating stores, its analysis becomes especially necessary.

Based on the relevance of the chosen topic of the thesis, the goal was formed - to analyze the retail turnover, and develop ways to increase sales of the Votkinsk RaiPO.

In accordance with the goal, the following tasks were identified:

- consider the general characteristics of the enterprise, its goals, mission, organizational structure of management, analyze competitors, segment consumers, analyze the trade and technological process, consider the main economic results of the activity;

- analyze the retail turnover of the enterprise;

- consider theoretical approaches to increasing sales in trade enterprises;

- develop measures to increase sales of goods and services for the enterprise in question;

The object of study of the thesis is Votkinsk RaiPO.

The subject of the study is the retail turnover of the enterprise.

The structure of this thesis is determined by the tasks and includes an introduction, three chapters, a conclusion, a list of references, applications.

The analysis of structure, dynamics, comparative analysis, factor analysis and other economic and statistical methods were used as research methods.

In the course of the work, the works of domestic and foreign authors on the issue under consideration, in particular, such as A.I. Grebnev, L.A. Bragin, N.V. Maksimenko, T.K. Seregina, O.V. Pambukhchiyants, L.I. Kravchenko and a number of others, as well as the legal framework governing the issues considered in this paper.

In addition, during the study, the actual materials of the enterprise in question were used, containing the necessary information to cover the issues raised: statutory documents, a business plan, planned targets for sales volumes, accounting and management reporting of the enterprise and a number of other documents.

1. ORGANIZATIONAL AND ECONOMIC CHARACTERISTICS OF THE VOTKINSKY RAIPO

1.1. Legal form, management structure, main activities

The object of work isVotkinsk regional consumer society.

The Company in its activities is guided by the Civil Code of the Russian Federation, the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, the Law of the Russian Federation "On consumer cooperation (consumer societies, their unions) in the Russian Federation", other laws of the Russian Federation, other regulatory legal acts of the Russian Federation and the charter of RaiPO.

Votkinsk District Consumer Society (Votkinsk RaiPO) is a voluntary association of citizens and legal entities created on a territorial basis on the basis of membership by combining its members (shareholders) of property shares for trade, procurement, production and other activities in order to meet the material and other needs of its members.

Votkinsk RaiPO has a century-old history. The Votkinsk consumer society was formed in 1892. This year is considered the year of the formation of the Votkinsk RaiPO. Over the long years of its existence, the consumer society has strengthened, firmly stood on its feet.

Today, RaiPO has a retail network with a trading area of ​​4925 square meters, a bakery, a sausage shop and a fish smoking shop, a sewing workshop, a fleet of 35 cars, a fruit and vegetable base, a network of trade and public catering enterprises.

Table 2 presents the main indicators of the socio-economic development of the Votkinsky District municipality based on the results of 2013.

Table 2 - Key indicators of socio-economic development of the municipality "Votkinsky district" in 2013

Indicators			Plan for 2013	Use for 2013
Social indicators
Population, pers.
Average monthly salary (cr. and cf. enterprises), rub.
Number of registered crimes, total, units
including per 10 thousand population
Number of registered unemployed, people
including per inhabitant
Number of births, pers.
Number of deaths, pers.
Natural increase (decrease) of the population, pers.
Indicators in the manufacturing sector
Goods of own production were shipped, works and services were performed, million rubles.	28869,6	31252,7
Turnover of retail trade in full circle, mln. rub.
including per inhabitant, million rubles
Commissioning of housing, thousand sq. m
including per inhabitant, thousand sq. m.

Table 2 shows that in general there is a positive trend in the development of socio-economic indicators of the Votkinsk region.

The population is growing, in general for three periods by 1.89%. The number of births exceeds the number of deaths.

The average monthly salary is also growing, with a 3.89% outstripping rate of planned indicators. This indicator has a positive impact on the activities of the Votkinsk RaiPO, since with an increase in the income of the population, their needs also grow, and hence the sales of the enterprise.

The turnover of retail trade increases the growth rate every year, and in the reporting period of 2013, the targets were also exceeded by 16.95%, which is a significant increase.

The trade branch of the Votkinsk region is gaining more and more economic and social importance in the system of the regional economy. The state and efficiency of retail trade directly affect the standard of living of the population. It is in trade that the prerequisites are created for the development and production of new, better and more competitive goods. The most important social programs of the region, the tasks of uninterrupted supply of citizens with all the necessary goods are being solved here. An important role belongs to trade in replenishing the budget of the Votkinsky District municipal formation. In recent years, there have been positive quantitative and qualitative changes in the area of ​​trade in the region.

At present, in the structure of the trade industry of the Votkinsky District, there are 101 trade enterprises with a total area of ​​6048.94 m 2 of which:

84 food trade and mixed enterprises,

17 non-food trade enterprises,

On the territory of the municipality "Votkinsky district" the actual supply of retail space per 1000 inhabitants is 248.93 m 2. According to the standard for 1 thousand people 471 square meters of retail space. The indicator of providing the population with retail space in Udmurtia today is 376 sq.m in the regions of the republic. per thousand inhabitants. From which it follows that the shortage to the average for the regions of the Udmurt Republic is 50%.

The sphere of trade retains a leading position in the development of small business in the Votkinsk region. Today, two thirds of small businesses are trade or public catering enterprises. Trade remains the most attractive field of activity for individual entrepreneurs. Investment activity is also on the rise.

Based on the results of the analysis of the administration of the Votkinsk district, the current situation on its territory, in the field of trade, it was possible to identify a number of problems hindering the development of the consumer market. There is an acute problem in the organization of trade services in settlements with a small population. The trade network is concentrated in the regional center of the village of Novy, with. July, where most of the population of the district lives. In those settlements where there are no stationary shopping facilities, the issue of delivering essential goods is acute, there is a need to organize outbound retail trade and hold fairs.

One of the main reasons for the low per capita retail trade turnover in Votkinsky District is the low purchasing power of the population, which is caused, among other things, by rising prices and tariffs for housing and communal services, and insufficient per capita income.

Bibliography

1. Analytical review of the department of consulting "RosBusinessConsulting" Retail trade networks for the sale of food and related products in Russia. 8 edition. – M.: - 2014.

2. Civil Code of the Russian Federation

3. Burtsev V.V. Analysis of the Company's Sales Results: Methodology and Case Study // Sales Management. - 2010. - No. 5. - S. 20-22.

4. Vinogradova S. N. Commercial activity. - Minsk: "Higher School" 2009. - 176 p.

5. Grebnev A.I. Economics of a trading enterprise. - M.: 2010. -267 p.

6. Gromova M. Russia in retail / Trading business. - 2013, No. 6. - S. 25-28.

7. Law of the Russian Federation of June 19, 1992 N 3085-1 "On consumer cooperation (consumer societies, their unions) in the Russian Federation"

8. Instructions for accounting for retail turnover and commodity stocks in trade. Mn.: Informpress LLC, 2012. - 12 p.

9. Kopenkina A.O. The essence of retail trade// Abstracts of the All-Russian Scientific Conference of Young Scientists, Postgraduates and Students: Applied Aspects of Statistics and Econometrics (April 2008), part II - M .: MESI, 2008.

10. Kuznetsov A.L. Management of the organization: textbook. allowance / A.L. Kuznetsov, L.V. Vasiliev. - Izhevsk: Publishing House of IzhGTU, 2010. - 160p.

11. Organization of trade in food and non-food products: Textbook for trade universities. / P.G. Goncharov, V.F. Egorov, S.D. Zhdakova and others - M .: Economics, 2012.

12. Pankratov F.G., Pambukhchiyants V.K. Commerce and Trade Technology: A Textbook for Higher Trade and Economic Educational Institutions. - M .: Information and implementation center "Marketing", 2013.

13. The plan for socio-economic development of the municipal formation "Votkinsky district" for 2014 was developed on the basis of the Program for the socio-economic development of the municipal formation "Votkinsky district" for 2010-2014.

14. Retail trade: requirements for service personnel. // Russian trade. - 2012. - No. 6. - With. 23-25.

15. Socio-economic development of the Votkinsk region [Electronic access]

16. Sidorov D. Retail networks. Secrets of efficiency and typical mistakes when working with them: Vershina, M.: - 2013.

17. Sinetsky B.I. Fundamentals of commercial activity: Textbook. – M.: Lawyer, 2011.

18. Trading: Textbook / under the total. ed. Bragina L.A., Danko T.P. M.: Infra-M, 2010.

19. Khasis L.A. Patterns of development of Russian retail trade networks. - M.: Editorial URSS, 2014. - 72 p.

20. Khasis R. A. Retail trade networks in the modern economy. – M.: Editorial URSS. supplemented, 2012. - 229 p.

21. Chkalova O. Ways to optimize retail trade // The Economist. - 2012. - No. 6. - p. 37-41.

22. Official site "1C"

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION PERM INSTITUTE (BRANCH)

Federal State Budgetary Educational Institution of Higher Professional Education

RUSSIAN ECONOMIC UNIVERSITY named after G.V. PLEKHANOV

Department of Economic Analysis and Statistics

Course work

by discipline: Comprehensive analysis of the economic activity of the enterprise

on the topic: Analysis of retail turnover on the example of the store LLC "Sportmaster"

Work completed:

student gr. EK-42

Davtyan Daria B.

Teacher:

Yarygina Tatiana. Alexandrovna

Perm 2015

Introduction

Chapter 1. Theoretical foundations of retail trade

1.1 Essence and composition of retail turnover

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

1.3 Indicators of the efficiency of the economic activity of the enterprise

Chapter 2. Analysis of the retail turnover of the Sportmaster store on the street. Revolution, 13 k.1

2.1 Characteristics of the trading activities of the organization

2.2 Analysis of the structure of trade

Chapter 3. Development of measures to increase the turnover of the store "sportmaster" on the street. revolution, 13 k.1

Conclusion

Bibliography

Applications

Introduction

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 the use of enterprise 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 amount of resources expended (labor, material, financial) gives an idea of ​​the effectiveness of their use, since in a generalized form, the efficiency indicator is the ratio of result and costs. All this indicates the relevance of the topic of the course work.

The object of study of this course work is retail turnover at the enterprise.

The subject of the study is the retail turnover of the sportswear store LLC "Sportmaster". The purpose of this course work is to analyze the retail turnover of the enterprise and find ways to increase its turnover. To achieve this goal, the following tasks were set:

To study the main indicators of trade turnover;

Generalize and identify different approaches to the problem of analysis of retail turnover.

Determine ways to improve trade and economic activity

The first chapter of the course work contains the concept, the essence of retail turnover, which lies in the fact that retail is an act of exchanging money for goods and services. During the exchange, the consumer seeks to acquire the good quality goods he needs, and the retailer seeks profit. And also we find out the composition and significance of retail turnover. The structure includes the sale of goods for cash and non-cash payments, the sale of food and non-food products to various organizations, the public, etc.

The second chapter contains an analysis of retail turnover. The technique of this analysis is: the study of the implementation of the plan of turnover; building a chain of interconnection of indicators; identification of internal reserves of retail trade; increase in the volume of trade. Analysis can be of the following types: analysis by time series, operational analysis, comparative analysis, strategic analysis. This chapter also describes the planning of turnover (sales forecast), which is long-term, medium-term and short-term. It reveals the methodology for planning turnover, taking into account the need for profit; method of technical and economic calculations. The second chapter also contains: organizational and economic characteristics of the activities of the enterprise OOO "Sportmaster", i.e. general provisions, goals and subject of activity, legal status of the company, authorized capital.

At the end of the work, a conclusion is given that briefly reflects the results and conclusions.

When writing a term paper, the following literature was most used: Sheremet A.D. "Theory of economic analysis", Bakanov M.I. "Analysis of economic activity in trade", Kapepyush S.M. "Calculation of distribution costs in trade", Baskakova O.V. "Economics of organizations (enterprises)".

Chapter 1. Theoretical foundations of retail trade

1.1 Essence and composition of retail turnover

The main goal 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 social recognition. Trade turnover characterizes the volume of consumption of material goods, expressed by economic relations that arise 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 the economic relations associated with the exchange of goods and services on the market in the process of buying and selling.

Trade 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.

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

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

The turnover of a trading enterprise is carried out in various types and forms, shown in Figure 1. First of all, it reflects two levels of the sale of goods: retail and wholesale turnover.

retail turnover structure shop

Types of turnover of trade enterprises

Retail
By organizational forms of sale	By composition of end consumers	By terms of payment for goods sold	According to the forms of cash payments	By composition of end consumers	According to the forms of distribution	According to the forms of cash payments
Sale of goods in a retail network	Selling goods directly to the public	Sale of goods with immediate payment	Sale of goods for cash	Sale to wholesalers	Warehouse	In cash
Sale of goods outside the retail chain	Sale of goods from a retail trade network to enterprises for personal consumption	Sale of goods to the population on credit	Sale of goods by bank transfer	Transit	By bank transfer
				Sale of goods to industrial enterprises

Retail turnover is the final stage in the movement of goods from production to consumer. Retail trade completes the process of circulation of goods: the goods from the sphere of circulation pass into 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 on 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 selling prices, including all taxes included in the retail price.

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

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

The retail turnover in the analysis can be classified as follows, presenting everything in Figure 2.

Retail turnover classification

			Retail turnover
By form of payment		By form of service			By form of organization				By product groups
In cash		By samples and catalogs			Fixed network (shop)				Groceries with further detail
By bank transfer		Self service			Small retail trade				Non-food items with further detail
By credit cards		Home delivery			Mobile trade
By bank checks		Through vending machines			commission trading
By listed. from depositors' accounts		Traditional Service			Parcel trade, etc.
Selling goods on credit, etc.		By subscription of printed publications
		Pre-orders

Figure 2

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

The retail turnover, along with the cost of goods sold to the public for cash, 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 the goods are released to the buyer), in the amount of the full cost of the goods;

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

d) sold by samples of durable goods (by the time of issuing the 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 issuing an invoice, excluding delivery 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 value of glassware sold to the public with goods, minus the value of empty glassware returned by the public, as well as the value of glassware accepted from the public in exchange for goods.

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

Not included in the retail trade turnover:

Sold goods that did not survive the warranty periods of service;

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

The cost of goods sold through the retail trade network to legal entities and individuals (without forming a legal entity) persons (including social organizations, special consumers, etc.), paid by bank transfer, is not included in the retail trade turnover.

Retail turnover is given at retail prices - actual sales prices, including trade markup, value added tax and sales tax.

An obligatory sign of a transaction related to retail trade is the presence of a cash receipt (strict accountability documents equivalent to checks).

The main tasks of the retail trade turnover are:

Checking the degree of implementation of forecast sales in terms of volume and structure, meeting customer demand for individual products;

Identification of 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 fulfillment of forecast indicators and the dynamics of retail turnover);

Evaluation of the introduction of progressive trading methods and their effectiveness;

Identification of reserves, ways and opportunities to increase sales and improve customer service;

Development of measures to eliminate shortcomings and improve the efficiency of economic and financial activities.

In the process of retail sales, goods completely move from the sphere of circulation to the sphere of consumption. As sellers, as a rule, retail trade organizations act: shops, pharmacies, tents, pavilions, kiosks, gas stations, distribution and peddling trade networks. However, the place where goods are bought and sold 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 the warehouses of manufacturers and wholesalers, at auctions, in workshops, pharmacies, kiosks, on board an aircraft, on passenger trains, etc. In addition to those listed, these can be organizations of other industries if they sell consumer goods purchased on the side or consumer goods of their own production to the population through their distribution network or with payment through their cash desk.

The sign that characterizes the status of the seller is not the main or the only one when referring the sale to retail turnover. The main goals are the acquisition of goods - for personal or industrial consumption. Therefore, recently, the composition of retail 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 its essence, retail turnover is a synthetic indicator, since it consists of individual sales acts, sales of individual goods, and the turnover of all firms or all regions. Turnover is a gross indicator of the realization of the 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 goods of each item and the price per unit of goods.

As an economic indicator, retail trade turnover has a number of shortcomings; 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 vary 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 physical terms.

Retail turnover is one of the most important indicators of the country's economic development. It reveals the basic national economic proportions, the structure of the gross domestic product, the distribution of national income, and so on. The volume of retail sales of goods has a great influence on the money circulation in the country, since the revenue of trade organizations is 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 growth in production.

The structure and volume of retail trade turnover characterize the level of consumption of goods by the population, the growth or decline in the well-being of the people. Through retail, there is a constant impact on the development of the volume and structure of the 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 the sale of goods by retail trade may be due, on the one hand, to the continuous growth in the production of consumer goods and, on the other hand, 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 scientific and production potential of the country, the loss of fixed production 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 turnover. The growth of the money supply in the country, the devaluation of the ruble, inflation, and the reduction 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 the whole country, which shows the importance of studying it.

1.3 Indicators of the efficiency of the economic activity of the enterprise

The main economic indicators of the enterprise are:

Profit - the difference between the proceeds from the sale of products and the cost;

Net profit - profit less all taxes;

Commodity stocks and commodity turnover;

Distribution costs and their level;

Profitability is the ratio of net profit to revenue, expressed as a percentage.

Turnover - is expressed in the amount of cash receipts for the goods sold. The dynamics of trade turnover is calculated by the formula:

TO= TO1*100%/TO2, (1)

where TO 1 - turnover of the reporting period

TO 2 - turnover of the base period.

The amount of turnover in comparable prices is calculated using the formula:

TOsc \u003d TO / Itz, (2)

where Itz is the price index.

Commodity stocks - the amount of goods in cash or in kind, located in trading enterprises, in warehouses, in transit on a certain date. Depending on the purpose, they are divided into stocks of current storage, seasonal accumulation and early delivery.

The calculation is made according to the formula:

TZav. = (1/2× (TK) _1+⋯+1/2× (TK) _n) / (n-1) (3)

where ТЗav - average inventory for a certain period (rubles);

ТЗ1, ТЗ2,., ТЗn - the value of commodity stocks for certain dates of the analyzed period (rubles); - the number of dates for which the value of stocks is taken.

Goods turnover characterizes the speed of circulation of goods or the time during which the goods are sold.

The turnover in the number of turnovers shows the number of turnovers of the average inventory for the analyzed period. Calculated according to the formula:

where Vob - commodity turnover in revolutions (duration of one turnover);

ТЗav - the average stock of goods for a certain period;

TO - turnover for the same period.

Distribution costs characterize the costs of the store to bring goods from the producer to the consumer. The distribution costs include the following items: transportation costs, wages, rent and maintenance of premises, equipment, repair costs, electricity costs, storage costs, product losses, advertising costs.

The level of distribution costs is calculated by the formula:

Uio \u003d IO / (TO) * 100% (5)

Where UIO - the level of distribution costs;

IO - distribution costs;

TO - turnover.

Gross trade income is an indicator that characterizes the financial result of trading activity and is defined as the excess of proceeds from the sale of goods and services over the costs of their acquisition for a certain period of time. Gross income is calculated using the formula:

(6)

where VD - gross income;

TO - turnover;

TN - trade margin.

The profit of a commercial enterprise is the benefit received from the sale of goods, which is defined as the difference between the income of a commercial enterprise and distribution costs. The profit of the enterprise is calculated by the formula:

(7)

The profitability indicator is a relative characteristic of the profitability of a trading enterprise. Profitability is nothing more than the amount of profit received from one ruble of goods sold.

Return on costs (Rio),%, is calculated by the formula:

(8)

Chapter 2. Analysis of the retail turnover of the Sportmaster store on the street. Revolution, 13 k.1

2.1 Characteristics of the trading activities of the organization

The object of study of this course work is the quality of trade services at the enterprise "Sportmaster", a sportswear store. Trade enterprise OOO "Sportmaster", located in the TRC "Semya" at st. Revolution, 13 k.1, is open every day from 10.00-22.00, without a lunch break and days off. The area of ​​the trading floor is 285 m², it has a mixed layout. The rest of the area is: storage room 42 sq. m. The territory of the shopping complex is equipped with a spacious parking lot, which allows you to create maximum convenience to the entrance for buyers. Also inside the hypermarket there are a large number of cafeterias and other shops that attract visitors. Organizational management structure of Sportmaster LLC, linear-functional, shown in Figure 1.

Figure 1. Organizational structure of management

Management in the organization is carried out directly by the manager, who organizes all the work of the enterprise and is fully responsible for its condition and activities to the higher organization and the workforce. Each employee receives instructions not only from the manager, but also from the heads of functional services. The structure of employees at the enterprise is 13 people. Of these: 1 manager, 1 assistant manager, 1 chief cashier, 1 assistant chief cashier, 1 senior salesperson, 1 merchandiser and 7 cashiers. Responsibilities of cashiers include: advising customers and customer service at the checkout. It is from this staff that the quality of service in the store depends. All employees of the department do not have special education, but before starting work, the employee undergoes an interview, training and three stages of certification.

In general, the store provides a range of trading services in order to create convenience for customers and improve the culture of serving the population:

Meeting buyers and identifying their desires. The buyer who comes to the store is met with a friendly attitude from the sales staff. At the same time, a neat appearance of store employees, order and cleanliness in the trading floor leave a favorable impression.

Help with choosing products. The seller draws the attention of the buyer to the features of individual goods, offers other similar goods instead of missing ones;

Providing related advice. If required, the seller provides advice to the buyer.

Payment for goods and their packaging. The assortment of the Sportmaster brand includes not only clothes, but also shoes, exercise equipment and sports equipment. The potential buyer of the company is amateur athletes and people who prefer outdoor activities. The interior of the hall is decorated in blue and white colors, all the furniture is painted in blue, the use of such colors in the design of the store makes customers walk around the hall longer, inspect the goods and think carefully about the purchase. In addition, the influence of color makes them more patient with checkout lines. With the help of directional light, a certain product is highlighted, and the music playing in the store uplifts the mood. It is music that is the emotional impetus that makes you decide in favor of purchasing a purchase. The brand has advertising, the store actively advertises itself in the media. In order to emphasize your style, on the shop windows they present compositions with mannequins in clothes, according to the latest collections. Storefronts are updated twice a month. The organization of this is carried out by a special person who comes from the central office of the organization. The Sportmaster company is a world-famous brand of sportswear. The company was founded in 1992 in Singapore and the brand was registered under the company "Ilion". The first deliveries of Kettler exercise machines to Russia date back to 1993, and in 1995 the first Kettler-Sport retail store was opened in Moscow. In 1996, the Sportmaster trademark was registered. Also, in addition to the Sportmaster brand, this one of the largest also includes O'STIN. Currently, Sportmaster owns more than 214 stores in 5 countries around the world. The owners of the brand are its founders - Fartushnyak Nikolai, Fartushnyak Vladimir (brother) and Doykhen Dmitry. The owners determined the place of the company's products in the mid-price segment, and at the lower price gradation within this segment. That is, Sportmaster clothes are designed for buyers with different incomes - including those below average. .

2.2 Analysis of the structure of trade

To assess the commercial activities of the enterprise "Sportmaster" we will analyze the main economic indicators of economic activity. Economic indicators are presented in the financial statements and Appendix 1 and in Table 1.

Table 1

The main economic indicators of the activity of the enterprise LLC "Sportmaster"

Turnover - the stage of the reproduction process, covering the movement of goods from the sphere of production to the sphere of consumption. Store turnover data are presented in Table 2.

table 2

Store turnover

Goods turnover, thousand rubles

Let's analyze the dynamics of turnover in current and comparable store prices for the period 2013-2014.

The calculation of the relative values ​​of the dynamics of the amount of sales of goods in actual and comparable prices was carried out as follows:

The dynamics of turnover in actual prices is calculated by formula (1) and is equal to:

TO 2014/2013 = 22882.2*100/22324.3 = 102.5%,

those. turnover increased by 2.5%. This indicator in the context of inflation and rising prices does not reflect the change in the physical volume of goods sold.

Therefore, to analyze the dynamics, it is necessary to calculate the amount of turnover for the reporting period in comparable prices, i.e. what would be the amount of goods sold if prices did not change (at constant prices).

The price index for two years was - 1.08

The amount of turnover in comparable prices is calculated by formula (2) and is equal to:

MOT 2014 sc. = 22882.2 / 1.08 = 21187.2

The dynamics of turnover in comparable prices is equal to:

TO 2014 sc * 100% / TO 2013 \u003d 21187.2 * 100 / 22324.3 \u003d 94.9%

This means that the volume of goods sold has decreased.

According to the same methodology, the degree of turnover growth for the period 2013-2014 was calculated.

The results obtained are presented in table 3.

Table 3

Dynamics of the store's retail turnover in 2013-2014

	Actual turnover (thousand rubles)		Dynamics or deviation of 2014 from 2013, %
	At current prices	At comparable prices	At current prices	At comparable prices

From table 3 it follows that the increase in trade in actual prices amounted to 2.5% in 2014. After calculating the dynamics of turnover in comparable prices, it turned out that turnover increased due to an increase in prices, which is not always a positive moment, reflecting the efficiency of the enterprise.

Let's calculate commodity stocks (ТЗ avg) 2012-2013 according to the formula (3).

TK cf2013 = (0.5 * 2562.1 + 2498.3 + 0.5 * 2545.1) / (3-1) = 2525.95 thousand rubles.

TK avg2014 \u003d (0.5 * 2498.3 + 2557.2 + 0.5 * 2561.9) / (3-1) \u003d 2543.65 thousand rubles.

The increase in inventories is due to a decrease in customer demand, an increase in prices, the appearance on the market of new, more interesting goods from the point of view of buyers, etc.

Let's calculate the turnover in the number of revolutions according to the formula (4).

In ob2013 = 22324.3 / 2525.95 = 8.8 thousand rubles.

In ob2014 = 22882.2 / 2543.65 = 8.9 thousand rubles.

Table 4 presents an analysis of the turnover for 2013 - 2014.

Table 4

Analysis of the turnover in the store

Table 4 shows that the inventory for 2014 increased by 17.7 thousand rubles.

Goods turnover decreased by 0.2%. The initial significant growth can be attributed to the attraction of new customers, the creation of their loyalty in the process of the store entering the market of retail services in the city of Perm.

It is necessary to speed up the sale with the help of their more active promotion through catchy and bright advertising, to hold promotions or to revise the store matrix, to purchase goods that are more popular.

Let's calculate the level of distribution costs for two years according to the formula (5).

For IO 2013 = (5096.87 / 22324.3) * 100% = 22.8%

For IO 2014 = (5113.34 / 22882.2) * 100% = 22.3%

The level of distribution costs slightly decreased.

We calculate the gross income of trade according to the formula (6).

VD 2013 \u003d 22324.3 * 35.05% \u003d 7824.67 thousand rubles.

VD 2014 \u003d 22882.2 * 35.05% \u003d 8020.21 thousand rubles.

We calculate the profit of a trading enterprise according to the formula (7).

P 2013 = 7824.67-5096.87 = 2727.8 thousand rubles

P 2014 \u003d 8020.21-5113.34 \u003d 2906.87 thousand rubles.

Let's calculate the profitability of the enterprise according to the formula (8).

Р IO2013 = (2727.8 / 15463.3) * 100% = 17.6%

Р IO2014 = (2906.87 / 15110.1) * 100% = 19.2%

It can be seen from the calculations that the profitability has increased.

The main economic indicators of the store are summarized in the general table 5.

Table 5

The main indicators of economic activity of the store

Indicators			Growth rate
Goods turnover, thousand rubles
Distribution costs, thousand rubles
Distribution costs level, %
Profit, thousand rubles
Profitability, %

The end result in assessing the economic activity of an enterprise is the profitability indicator. As can be seen from table 5, the profitability of the enterprise for 2013 and 2014 increased due to an increase in turnover. And the increase in distribution costs did not entail a decrease in the profits of the enterprise. The size of the inventory is optimal and corresponds to the size of the turnover and the needs of buyers for goods.

The dynamics of these indicators for the period of operation of the supermarket since the opening is shown in Figure 2.

Figure 2. Dynamics of the main economic indicators of the store

To improve the efficiency of the store, it is necessary to carry out current operational planning (short-term), the most important goal of which is to determine the volume of sales of commodity mass, profit and market share.

Chapter 3. Development of measures to increase the turnover of the store "sportmaster" on the street. revolution, 13 k.1

Based on the results obtained as a result of financial analysis, we can say that in the presence of a certain margin of financial strength, a satisfactory balance sheet structure is maintained, and a stable financial condition is observed.

Since profit reflects the results of all activities of the enterprise - production, non-production and financial. This means that all aspects of the activity of this store are reflected in the profit margins. Thus, the growth of labor productivity means a decrease in its costs per unit of output, respectively, under normal working conditions, labor costs per unit of output should be relatively reduced. Better use of fixed production assets means that the costs of their maintenance and operation are relatively reduced. This, as well as saving material costs, increases profit and efficiency of its use.

LLC "Sportmaster" conducts regular research in the field of marketing and management of its organization. Based on the analysis of the financial and economic activities of the organization, factor analysis of profit from the sale of goods and analysis of profit indicators, it is necessary to develop measures to increase the profit of the organization.

Increasing profits in the Sportmaster store is possible in two ways:

increase revenue from product sales;

reduce store costs.

Income n is the sum of the product of product turnover and the trade margin. And the turnover, in turn, is equal to the patency of the store multiplied by the average purchase in this store. By influencing these factors, you can increase the profit of the enterprise.

Traffic is the number of customers visiting a store. Their number should be increased by active advertising (television, radio, posters on the streets, etc.).

The average purchase is the number of people who bought the goods of this store for a certain period of time. You can increase your average purchase by:

increasing the range of products offered;

holding various kinds of promotions (sales, seasonal discounts, discounts on large purchases, etc.);

Analyzing the expense line of the Sportmaster store, one cannot fail to notice that approximately 90% of all costs fall on 3 items:

rent of retail space;

personnel costs;

It is possible to reduce the costs of these items in the following ways:

Personnel costs can be reduced in two ways:

reduction of working hours - the company introduced hourly wages for working hours. With its decrease, the wage fund also decreases. But you can also introduce a differentiated schedule, that is, different opening hours of the store on different days of the week.

reduction in the number of employees of the organization.

Optimization of logistics costs should be carried out in two directions:

optimization of schedules for the supply of goods - that is, the delivery of goods to stores is carried out 3 times a week. Delivery should be reduced to twice a week. At the same time, not only transport costs will be reduced, but fewer people will be involved in the delivery of goods.

optimization of shipments of goods from suppliers - to make deliveries regular. Then there will be a reduction not only in the time between deliveries, but the store will also receive discounts when shipped in planned batches.

The store must make a profit in such a size as to ensure expanded reproduction and the solution of the problems facing it. In the modern period, market competition should be tougher, but not due to the price factor, but as a result of the emergence of more sophisticated, subtle methods and forms of competition between enterprises in the market. It is necessary that the store devote much more time to such areas as the sale and marketing of products, as the needs and demands of consumers become extremely individualized, and markets are very diverse in their structure.

The store should provide for planned activities to increase profits. In general terms, these activities can be of the following nature:

increasing the speed of customer service - it is necessary to expand the responsibilities of employees: reducing breaks during holidays (when demand increases);

improving the quality of customer service - polite treatment of customers;

expansion of the sales market - opening of new outlets;

conducting a large-scale and effective policy in the field of personnel training, which is a special form of capital investment - employees should be sent for advanced training;

improving the efficiency of sales activities. First of all, it is necessary to pay more attention to increasing the speed of movement of working capital, reducing all types of stocks.

From this list of activities it follows that they are closely related to other activities at the enterprise (by analyzing profits and profit indicators) aimed at reducing costs and improving product quality.

It is worth noting that in modern reality one must be able to clearly calculate one's actions, that is, plan, analyze, identify trends and patterns of activity for a more efficient functioning of the store.

Thus, having studied the organizational structure and reporting of the LLC "Sportmaster" enterprise, we analyzed the financial and economic activities for 2013-2014. The analysis revealed only one negative trend: an increase in accounts payable. Equity capital increased in 2014, which is a positive trend, as there is an increase in assets. An increase in sales revenue in 2014, as well as a decrease in production costs, led to an increase in profits. There was a slight increase in the number of employees in 2014 compared to 2013. In general, the financial and economic position of the enterprise can be characterized as stable and the organization is solvent. After analyzing the assessment of the company's profit and profit planning, it should be noted the growth of profitability of sales. These data indicate that "Sportmaster" has achieved the maximum return on each monetary unit of turnover, the demand for goods offered by the store is growing. The main indicators of the profitability of the enterprise have increased, which indicates an increase in the efficiency of the use of the organization's funds. After identifying the factors affecting the profit and assessing the profit, we made recommendations to increase the profit. They come down to carrying out planned activities to increase profits, as well as activities to increase sales revenue and reduce the organization's expenses through specially designed measures.

Conclusion

In the process of completing the course work, the goal was achieved: Having studied the features of the activities of LLC "Sportmaster", having considered the organization of work at the enterprise, evaluating the results of its trading activities, we can draw the following conclusions.

The turnover of the store in current prices in 2014 increased by 557.9 rubles compared to 2013, which is 2.4% of the level of the previous year.

The analysis of trade turnover showed that in 2014 there was an increase in trade turnover and amounted to 2.4%.

The average annual inventory of the store in 2014, according to the plan, increased by 17,700 rubles. or by (18.0%), while the inventory turnover increased by 1.2 times. The increase in turnover led to a decrease in the average period of goods turnover from 48 days in 20143 to 42 days in 2014, and the turnover rate did not reach the planned one by 4.6 days.

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

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

Thus, the average annual output per trade and trade and operational employee decreased in 2014 compared to 2013 by 17.3 thousand rubles. or 12.5%. The decrease in labor productivity of trade and operational workers had a negative impact on the value of trade.

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

Increase in turnover.

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

By increasing the turnover by 4.66 times (up to the target for 2014), the store will be able to increase turnover by 307.4 thousand rubles.

Bibliography

1. The Constitution of the Russian Federation. - St. Petersburg: Publishing house "Litera", 2015. - 48 p.

Civil Code of the Russian Federation. Parts one and two. Official text as of August 1, 2000. - M.: Publishing house NORMA, 2015. - 376 p.

Federal Law No. 118-FZ of August 5, 2000. Tax code of the Russian Federation (part two).

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

Abryutina M.S. Economic analysis of trading activity. - M.: Publishing house "Delo i Service", 2012. - 512 p.

Agafonova M.N. Accounting in wholesale and retail trade. - M.: Berator-Press, 2011. - 504 p.

Analysis and diagnostics of financial and economic activities of the enterprise / Ed.P. P. Taburchaka and others - Rostov-on-Don: Phoenix, 2014. - 352 p.

Bakanov I.I. Sheremet A.D. Theory of economic analysis. - M.: "Finance and statistics", 2012. - 340 p.

Bakanov M.I. Analysis of economic activity in trade: - M: Economics, 2013 - 352 p.

Bakanov M.I., Kapepyush S.M. Calculation of distribution costs in trade: Textbook for universities. - M.: Economics, 2014. - 232 p.

Bandurin A.V., Chinenov A.V. Problems of financial management of corporations based on materials from the Volgograd region. - M.: "TDDS Capital-8", 2011. - 176 p.

Baskakova O.V. Economics of organizations (enterprises) - M., 2014. - 256s.

Bakhtina V. New norms in action. Income tax examples. // Double entry. - 2011. No. 1

Bren I.P., Mitrofanov G.V. Analysis of the economic activity of trade and public catering enterprises: - 2nd ed., Revised. and additional - K. Higher. school, 2012. - 231 p.

Jones Gary. Trading business: how to organize and manage / Per. from English. - M.: Infra-M, 2011. - 304 p.

Karpova E.V. Trading company resources. - M.: KNORUS, 2011. - 256 p.

Kravchenko L.I. Analysis of economic activity in trade:. - 6th ed., revised. - M.: New edition, 2014. - 526 p.

Lebedeva S.N. Economics of a trading enterprise: / S.N. Lebedeva, N.A. Kazinachikova, A.V. Gavrikov; Ed. S.N. Lebedeva. Minsk: New knowledge; 2012. - 239 p.

Savitskaya G.V. Analysis of the economic activity of the enterprise. - Minsk, 2013. - 228 p.

Chernov V.A. Economic analysis: trade, public catering, tourist business / Under. ed. M.I. Bakanov. - M.: UNITI, 2012. - 686 p.

Applications

Annex 1

Report on financial results of LLC "Sportmaster" for the period 2013 - 2014

Index		2014 (including rubles)	2013 (including rubles)
Name
Income and expenses from ordinary activities
Proceeds (net) from the sale of goods, products, works, services (net of value added tax, excises and similar obligatory payments)
Cost of sold goods, products, works, services
Selling expenses
Management expenses
Profit (loss) from sales
Other income and expenses
Interest receivable
Percentage to be paid
Income from participation in other organizations
Other income
other expenses
Profit (loss) before tax
Deferred tax assets
Deferred tax liabilities
Current income tax
Net profit profit (loss) of the reporting period
Permanent tax liabilities (assets)
Basic earnings (loss) per share
Diluted earnings (loss) per share

Methodology for planning the volume of retail turnover. Indicators of retail turnover and their characteristics. Economic and legal mechanism for planning retail trade. Analysis of the volume of retail trade turnover of the Bragin RAIPO...

Share work on social networks

If this work does not suit you, there is a list of similar works at the bottom of the page. You can also use the search button

Other related works that may interest you.vshm>
11490.		Ways to reduce the duration of the turnover of retail enterprises (on the materials of Diana LLC, Kurgan)	176.54KB
	The size of commodity stocks is a synthetic indicator that allows, to a certain extent, to evaluate the results of economic activity, both of individual trading enterprises, organizations, and the industry as a whole, as well as the efficiency of the use of material and labor resources.
19253.		The influence of the external environment on the activities of a trade organization	62.36KB
	Influence of factors of direct and indirect impact of the external environment on the activities of a trade organization. Analysis of the factors of the external environment of the trade organization. The external environment is a source necessary to maintain the internal potential of the organization at the proper level.
875.		Analysis of the working capital of the organization on the materials of M-Volga LLC	58.88KB
	Economic content and basics of working capital organization. Theory and history of capital. The concept of types and economic essence of working capital. Classification of working capital.
21785.		The role of assortment policy in the commercial activities of a trade organization	206.52KB
	The subject of the research is the formation of assortments of goods in a retail trade organization. Research and development: the theoretical processes of the formation of the nomenclature of goods are disclosed, the assessment of the effectiveness of trade is determined. Theoretical foundations for the formation of an assortment of goods.
18398.		Organization of cash flows at an agricultural enterprise (on the materials of Shyn LLP)	98.8KB
	The whole structure of the modern economy is predetermined by the existence of money. Trade gave birth to money. To formulate a clear and comprehensive definition of money is an almost impossible task. This is due to the variety of functions and forms of money, which is constantly changing. In today's economy, money is essentially money - it's money because the government has declared it legal tender.
948.		Ways to improve the efficiency of commercial work in a retail trade organization	100.41KB
	Theoretical foundations for researching the effectiveness of the commercial activity of a trading enterprise. Functions of the goal of the task of commercial activity of a retail trade organization. Commercial activity is one of the most important areas of human activity resulting from the division of labor. However, such a broad interpretation of commercial activity is not consistent with the previously outlined approach to commerce as trading processes for the implementation of acts of sale and purchase of goods.
36.		Retail trade in food products and related products of the trading organization "Semya"	7.61MB
	To do this, trade organizations resort to a certain set of means to promote goods, among which the most important are the improvement of the organization and the promotion of sales of food products. For trade enterprises of food products, the problem of improving the organization and stimulating sales of food products is of particular importance, since the Russian consumer market is quite saturated and there is a fierce struggle for a buyer. To achieve this goal, it is necessary to solve the following tasks: ...
5551.		Profit of the organization and factors determining it	65KB
	Theoretical foundations for determining profit. Functions of profit and ways of distribution of profit in the organization. Calculation of profit indicators and factors determining its size. Calculation of profit indicators.
13097.		The study of the methodology for rating the creditworthiness of a commercial organization and its approbation on the materials of LLC "FACTORY OF QUALITY" (LLC "FK") in order to determine its credit rating	9.99MB
	The assessment of the borrower's creditworthiness is one of the key points in the activities of commercial banks. The decrease in the liquidity and creditworthiness of the borrower is the main reason for the risk of loan default. Therefore, in order to reduce credit risk, the borrower's creditworthiness is assessed and its credit rating is established. Methods for assessing the borrower's creditworthiness are largely determined by economic factors in the development of society.
19944.		Disclosure of the essence of business planning and the application of theoretical foundations in the development of a business plan for a trade organization	115.72KB
	For a flexible response of all structural divisions of the enterprise to a change in the market situation, more than just operational planning is required. The management of any enterprise always feels the need to make a choice. However, scientists and managers of large enterprises consider planning to be a higher-order activity and believe that formal planning provides many benefits: it helps the company's management to think ahead; contributes to a clear coordination of the efforts undertaken by the enterprise; forms a system of target...

Analysis of retail turnover is carried out in order to study the possibilities of its increase and profit maximization. Evaluation of the results achieved is the basis of retail organization planning.

Retail turnover as a statistical indicator reflects the volume of sales of goods to the population. Analysis of the dynamics of retail sales of Petr House LLC is considered on the basis of data from sub-account 90.1 "Revenue in retail trade" for 2007 and 2008, given in Table 5.

Table 5. Dynamics of retail sales of Petr House LLC for 2007-2008

Retail trade turnover in the first quarter of 2008 compared to the corresponding quarter of 2007 increased by 4,533 thousand rubles. or by 167.89% and amounted to 7,233 thousand rubles. It should be noted that in the 1st quarter of 2008 sales are carried out, but no sharp outbreaks of demand for sanitary equipment are observed. This is due to the fact that the heating season in Ust-Ishim and the Omsk region is not over, and as is commonly believed, this is the time of winter and spring holidays.

The retail trade turnover in the second quarter of 2008 increased by 241.98% or by 9,800 thousand rubles. compared to the second quarter of 2007 and amounted to 13,850 thousand rubles. The second quarter in the context of two years is also not a sales leader, but at the end of the second quarter, a slight increase in demand for these products is most often observed, possibly due to the start of the holiday season at enterprises.

The retail trade turnover in the third quarter of 2008 increased by 29,220 thousand rubles. or by 259.71% compared to the third quarter of 2007 and amounts to 40,471 thousand rubles. It should be noted that it is the 3rd quarter of 2008 that is the leader in sales of these products, this is due to the fact that at this time there is a seasonal preparation of heating systems for the winter period.

The retail trade turnover in the fourth quarter of 2008 also increased by 10,886 thousand rubles. or by 241.86% in relation to the corresponding quarter of 2007 and amounted to 15,387 thousand rubles. This period is also characterized by the presence of increased demand for goods, but it should be noted that by the end of the 4th quarter, turnover is declining.

The conducted studies are presented graphically in Fig. 6.

Rice.

In the process of analyzing retail turnover, a system of indicators was used, on the basis of which a characteristic was given of the fulfillment of the retail turnover plan, its rhythm, and reserves for increasing turnover and improving the quality of trade services were identified.

The rhythm of the development of the retail turnover of Petr House LLC by quarters is considered on the basis of the data in Table 6.

Table 6. Retail turnover of Petr House LLC by quarters for 2007-2008

The analysis revealed that the development of retail turnover in Petr House LLC by quarters in 2007 and 2008 was uneven: the third quarter was the most stressful, and the first was the least stressful. The lowest growth rate of trade turnover was achieved in the first quarter (267.89%), and the highest - in the third quarter (359.71%). The non-rhythmic development of retail trade turnover by quarters led to a change in the proportion of each quarter's turnover in the annual volume of trade. So, if in the first quarter of 2008 the share of turnover decreased by 2.6% compared to 2007, then in the third quarter of 2008 the share of turnover increased by 2.6% compared to 2007, the share of turnover of the second and the fourth quarters of 2008 remained at the same level as in the corresponding quarters of 2007.

Thus, the turnover of the enterprise by quarters of the year was distributed unevenly and developed irregularly.

Even more irregular development was received by the turnover of Petr House LLC by months of 2007-2008. (Table 7, Fig. 7 and 8).

The range of fluctuations in the growth of retail turnover by months is even greater than by quarters. The growth rate of trade turnover fluctuates from 263.65% (February) to 483.91% (June) in 2008.

Table 7. Rhythm of the retail turnover of Petr House LLC by months for 2007-2008

Quarter			Deviation in sum (+,-)	2008 in % to 2007
amount, thousand rubles	specific weight, %	amount, thousand rubles	specific weight, %
Total for 1 quarter
Total for the 2nd quarter
September
Total for the 3rd quarter
Total for the 4th quarter

Rice.

The busiest sales periods in each quarter are the last months of the quarter. For example, the overall turnover growth for the first quarter of 2008 compared to the first quarter of 2007 amounted to 267.89%, and in March - 273.23%. For the second quarter - 341.98% and in June 483.91%, for the third quarter - 359.71%, and in September - 401.93%, and for the fourth quarter - 341.86%, and in December - 464, 29%.

This tension in the work of the last months of the quarter leads to an uneven satisfaction of buyers' demand for goods. The reasons for this were shortcomings in the supply of goods, in the organization of trade, in advertising, etc.

Rice.

Summing up the analysis of the dynamics of the retail turnover of Petr House LLC for 2007-2008, we note that sales of sanitary equipment are growing during the period under review, but there is a significant increase in demand for this group of goods in the autumn months, which confirms the seasonality of this product.

At the enterprise of Petr House LLC, the product range is quite large and is represented by the following product groups - heating radiators and accessories for them, shutoff valves, compression fittings, metal-plastic pipes and fittings, ball valves, hoods and various sinks for the kitchen, sanitary ware, mixers, hoses , pipes and fittings made of polypropylene for internal sewerage systems, polypropylene pipes and fittings, metal-plastic pipes and fittings, etc. For a more detailed study of goods, Petr House LLC analyzed the dynamics of retail turnover by product groups for 2007 and 2008. in Table 8.

Table 8. Dynamics of retail trade turnover by commodity groups of Petr House LLC for 2007-2008

Assortment list			Deviations
					growth rate, %
Valves, hoses, compression and threaded fittings
Kitchen hoods
Faucets
Metal-plastic pipes
Polypropylene pipes and fittings for internal sewage systems
Polypropylene pipes and fittings
Kitchen sinks
Sanitaryware
Heating radiators
Ball valves

At the same time, the growth rate of trade turnover by product groups has increased significantly, and this indicates that in 2008 LLC "Peter House" opened one more store. The management of Petr House LLC takes care of meeting the demand of buyers for individual goods and product groups. The physical volume of trade (the number of goods sold) decreased in such product groups as shutoff valves, hoses, compression and threaded fittings from 19% in 2007 to 15% in 2008, kitchen hoods - from 2% in 2007. to 0.5% in 2008, faucets - from 3% in 2007 to 1% in 2008, metal-plastic pipes - from 23% in 2007 to 20% in 2008, kitchen sinks - from 0.6% in 2007 to 0.5% in 2008, heating radiators - from 35.4% in 2007 to 29% in 2008, for other commodity groups there has been an increase in the physical volume of trade.

Timely and uniform delivery of goods ensures the successful fulfillment of the trade turnover plan, high rates of its growth in dynamics. Petr House LLC fulfilled the turnover plan for 2008 (Table 5) in all quarters except 1, as a result of which the plan for the organization as a whole was overfulfilled by 1.2%. In this regard, the growth of retail trade turnover amounted to 54439 thousand rubles.

In order to determine the uniformity of the development of trade turnover, Petr House LLC compiled a schedule for the implementation of the plan by quarters of 2008 (Fig. 9).

Rice.

The coefficient of rhythm was determined, which is calculated as the ratio of the number of periods for which the retail turnover plan was completed to the total number of periods.

K rhythm \u003d 3 / 4 \u003d 0.75,

that is, the fulfillment of the retail turnover plan of Petr House LLC for 2008 was rhythmic by 75%.

In cases where irregular delivery occurred due to the fault of suppliers, provision should be made for the creation of reserve inventories in warehouses and appropriate measures should be taken to influence suppliers.

The implementation of the plan and the dynamics of retail turnover depend on three main groups of factors:

availability of commodity resources, correctness of distribution and use;

availability of labor resources and labor efficiency of trade workers;

state, development and efficiency of use of the material and technical base of trade.

The main factor in the successful development of trade is the availability and rationality of the use of commodity resources. In carrying out the analysis, first of all, it was checked how commodity resources ensure the successful implementation of the plan and the dynamics of the development of retail trade, satisfying the demand of buyers for individual goods. Retail turnover depends on the receipt of goods and the state of inventory.

The analysis of commodity resources of a trading enterprise is presented in the commodity balance. Moreover, all indicators are reflected in the commodity balance at retail value.

Petr House LLC has the following data on the movement of goods (Table 9).

Retail turnover increased compared to the plan due to excess inventory at the beginning of the year (+90.4 thousand rubles), overfulfillment of the plan for the receipt of goods (+2324 thousand rubles). Opportunities to increase turnover decreased due to the increase in commodity stocks at the end of 2008 (- 422.4 thousand rubles). Compared to 2007, the volume of trade increased due to the growth in the receipt of goods (+59,892 thousand rubles). The opportunities for trade turnover growth in dynamics decreased as a result of the increase in commodity stocks at the end of 2008 (- 5,383 thousand rubles).

Table 9. Commodity balance for Petr House LLC for 2007-2008

The disadvantage of using the commodity resources entering the enterprise is their incomplete involvement in the turnover, which was the result of the importation of high-priced goods into the store, which reduced the demand of buyers for them, a violation of the rhythm of the shipment of goods by suppliers associated with the store by contractual obligations. Part of the goods that came to the store in excess and at the end of 2008 settled on the remnants of goods in the store, which led to a slowdown in the turnover of inventory.

The thesis examines the efficiency of the use of commodity resources, the correctness of their distribution. The main indicator for assessing the efficiency of the use of commodity resources is the volume of trade per ruble of commodity resources (E commodity), which is determined by the formula:

This. = P/(Zn + P - Zk), (4)

where E comrade. - shows how many rubles of trade account for each ruble of commodity resources,

Z n. - inventory at the beginning of the reporting period;

З to. - commodity stocks at the end of the reporting period;

P - goods received in the reporting period.

For Petr House LLC, the indicator of the efficiency of commodity resources was:

1) for 2007 \u003d 22502 / (1160.4 + 22432 - 1090.4) \u003d 1.00 rubles.

2) for 2008. This plan = 76000 / (1000+ 80000 - 6051) = 1.01 rubles.

3) for 2008. E tov.fact \u003d 76941 / (1090.4 + 82324 - 6473.4) \u003d 1.00 rubles.

In the analysis of retail turnover, an important indicator is the turnover. Turnover is understood as the time of circulation of goods from the day they are received to the day of sale, as well as the speed of turnover of goods.

Turnover in days (time of circulation of goods) is determined on the basis of data on average inventory and turnover according to the following formula:

T days \u003d (Z cf. x D) / P, (5)

where T days. - turnover in days;

R - retail turnover for the period under study;

1) Goods turnover in days in 2007 amounted to T days. = (942x365)/22502 = 15 days.

2) Goods turnover in days in 2008 amounted to T days. = (5789x365)/76941 = 27 days.

Compared to 2007, the turnover of goods at Peter House LLC slowed down by 12 days, which led to overstocking of stores due to a decrease in the purchasing power of the population.

Goods turnover in the number of revolutions (speed of circulation of goods) can be calculated using the following formulas:

T about. \u003d R / Z cf or T vol. = D/T days, (6)

where T about. - commodity turnover in the number of revolutions (speed of circulation of goods);

T days - turnover in days;

D - the number of days of the analyzed period (year - 365 days, quarter - 90 and month - 30 days);

R - retail turnover for the period under study;

W cf. - average commodity stocks.

According to Petr House LLC, the speed of circulation of goods was (in turnovers):

actually for 2007 22502 / 942 = 24 turnovers;

actually for 2008 365/27 = 13.5 turnover.

Consequently, commodity stocks in 2008 were renewed 13.5 times, while in 2007 they made 24 turnovers. In dynamics, the turnover of goods slowed down by 10.5 turnover.

One of the factors for the successful development of the retail trade turnover of Petr House LLC is the availability of labor resources and the labor efficiency of sales workers.

To determine the impact of indicators on labor LLC "Peter House" for 2007-2008. for the development of retail turnover, an analysis of this indicator was made (Table 10).

Table 10. Analysis of labor indicators for Petr House LLC for 2007-2008

Indicators			Deviations
	Absolute (+, -)	Growth rate, %
Retail turnover, thousand rubles:
The average number of sales employees - total, pers.
including sellers
The share of salespeople in the total number of employees, %
Average annual output per sales employee, thousand rubles:
Average annual output per seller, thousand rubles
Growth of trade turnover due to the growth of labor productivity, %

The average annual output per sales employee of Petr House LLC in 2007 was 775.9 thousand rubles, in 2008 - 1148.4 thousand rubles, the growth was 372.5 thousand rubles, the growth rate was 148%. Due to the growth of labor productivity, the amount of the increase in trade turnover was obtained in the amount of 9312.5 thousand rubles, or 17.1% of the total increase in trade turnover. The change in the amount of retail turnover in 2008 was also influenced by the increase in the number of salespeople by seven people compared to 2007. Due to the growth in the number of sellers, an additional amount of retail turnover was received in the amount of 12,792.5 thousand rubles (+7 people X 1,827.5 thousand rubles) or 23.5% of the total increase in turnover. Due to the growth of labor productivity, 83.9% of the increase in retail trade turnover was obtained, which amounted to 45,674 thousand rubles.

The efficiency of using the material and technical base of the enterprise has a great influence on the dynamics of retail turnover (Table 11).

Table 11. Indicators of the effectiveness of the use of the material and technical base of Petr House LLC for 2007-2008.

In 2008, the retail space of the store increased due to the opening of a new store, the optimal placement of goods in it. The increase was 200 square meters.

The number of working days per year increased from 320 days in 2007 to 324 days in 2008. The output per square meter of retail space per hour of work was 18.17 rubles in 2007, and 39.65 rubles in 2008, an increase of 21.48 rubles. This indicates an increase in the efficiency of the use of retail space.

A comprehensive analysis of indicators of retail turnover for Petr House LLC for 2008 is presented in Appendix 28.

In 2008, the retail turnover of Petr House LLC amounted to 76,941 thousand rubles, goods were sold in excess of the plan in the amount of 941 thousand rubles. This happened as a result of the excess receipt of goods for 2324 thousand rubles. Part of the goods was not sold, which led to the formation of excess stocks of 422.4 thousand rubles.

In store No. 2, the retail turnover plan was not fulfilled by 685 thousand rubles, this was affected by the failure to fulfill the plan for receipt of 1860.7 thousand rubles, in addition, the inventory available in the store was not involved, as a result of a discrepancy with the demand of the population.

For store No. 3, the excess supply of goods for 2427.1 thousand rubles. contributed to the overfulfillment of the retail turnover plan, in addition, trade was carried out at the expense of existing commodity stocks, which at the end of 2008 were below the standard by 80.3 thousand rubles. Together, these factors increased the retail turnover by 979 thousand rubles compared to the plan.

In order to optimize the retail turnover of Petr House LLC, it can be recommended to conduct an operational analysis of the retail turnover. An operational analysis of the implementation of the plan and the dynamics of retail turnover in Petr House LLC must be carried out not only for individual stores and the organization as a whole, but also for departments and sections on a daily basis, such an analysis is aimed at ensuring rhythmic trading activities, successful development of retail turnover, high customer service quality.