home » Cash transactions » Basic methods of increasing turnover in a store. Analysis of retail turnover and ways to increase the sale of goods using the example of the Votkinsk regional trade union Trade turnover of an enterprise and ways to increase it

Basic methods of increasing turnover in a store. Analysis of retail turnover and ways to increase the sale of goods using the example of the Votkinsk regional trade union Trade turnover of an enterprise and ways to increase it

Sizyakov Evgeniy Sergeevich, student
Volga State University of Service

REVENUE
VOLUME OF SALES
TRADE TURNOVER
TRADE TURNOVER

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

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Trade turnover is one of the most significant indicators of the economic activity of commercial organizations, as it reflects the efficiency 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, forecast and increase their trade turnover in order to achieve successful economic results.

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

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

characterizes the scale of the organization’s activities, expressed in the volume of monetary proceeds for goods sold, and shows the market share in a particular market;
is the base value for calculating the organization’s estimated performance indicators (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;
indicates the business activity and image of the organization, its strategic and tactical goals;
expresses the mission of the organization - maximum satisfaction of the consumer demand for a variety of goods and services;
is the taxable base for calculating VAT, excise taxes, customs duties, etc.

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

The number of these factors is large; there are both those that the organization cannot influence and those that can be influenced by the business 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 the organization, as well as on at what stages of the distribution cycle it operates, etc. The main factors, the improvement of which can have a positive effect on the organization’s turnover, are presented in Fig. 1.

Rice. 1. The main factors influencing the organization’s turnover

Improving distribution channels. To improve this indicator, different organizations may use different directions of action, depending on the specifics of the organization. For example, it will be more profitable for a large organization to work with one intermediary, thereby limiting connections for more productive and less costly sales activities. Conversely, a more flexible, smaller sales organization needs a large number of outlets to sell its products in order to capture the largest market share.

In order for consumers to show greater interest in the goods and services of organizations, increasing turnover indicators, 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-pickup of goods after booking the latter at website and other delivery methods.

This factor can also include external and internal design, comfort, and location of retail outlets. Studying customer needs and improving in all these areas will help increase demand, and therefore increase the organization’s turnover.

Staff. An organization's actions to improve its staff can be aimed, first of all, at reducing staff turnover, as well as at training, professional and personal development of personnel, their motivation, and the formation of an organizational culture.

Various organizations are developing their own programs for personnel development and advanced training of employees.

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, as well as determining the effectiveness of cooperation with current suppliers , forecasting and building a further strategy for selecting the most suitable sources of product supplies.
Range. The assortment can be improved in the following areas: reduction, expansion, stabilization, renewal. These types of directions are interconnected and often complement each other.

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

Stabilization of the assortment is a state of the assortment characterized by high stability and a low degree of renewal.

Assortment renewal refers to quantitative and qualitative changes in the product range, characterized by a high degree of novelty.

Advertising. In the modern market situation, not a single successful organization can do without advertising, so planning and organizing high-quality advertising campaigns is an important task for the organization. Actions aimed at increasing trade turnover in the field of advertising activities of the organization may consist of developing new types of advertising, developing new advertising platforms, repositioning the product and organization in the eyes of the consumer, attracting third-party organizations and individuals to promote products.
Sales promotion. In this area, a review of existing and the introduction of new, previously unused by the organization, methods of sales promotion may be used, for example, a loyalty program, the provision of free samples, discounts, gift offers, competitions and sweepstakes, promotions, etc.
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, it is necessary to organize the placement and layout of goods to facilitate the process of purchasing goods for the consumer. An important point is the introduction of modern equipment, which allows minimizing the monetary and time costs of the process of purchasing goods. Such equipment in a retail store, for example, may be a modern cash register with a conveyor belt and a barcode scanner, POS terminals, etc.
Transportation of products. In order for an organization’s logistics activities to be more efficient and less costly, it is necessary to find out how to deliver goods to the point of sale with the lowest monetary and time costs. For this purpose, transport tasks are constructed to rationalize the use of the company’s transport resources. It is also necessary to develop 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 methods, modes and conditions for storing goods.

Different types of goods have certain characteristics, so the development of ways to improve transportation and storage is based on the characteristics of the goods.

Service. In today's market and highly competitive conditions, technical support, after-sales service, warranties, payment methods and other activities designed to facilitate the process of purchasing and operating a product for the consumer are also an integral part of the organization's activities. Organizations need to constantly monitor modern trends, competitors’ offers and introduce new, more convenient ways to pay for products or modern methods of consumer support, for example, online consultations, etc.

From the above, we can draw the following conclusion: in order for an organization to be competitive, it is necessary to constantly monitor the factors influencing the turnover of a trading organization and effectively manage them.

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

Bibliography

Erokhina, L.I., Bashmachnikova, E.V., Marchenko, T.I. Economics of an enterprise (in the sphere of commodity circulation) [Text]: textbook /. L.I. Erokhin, E.V. Bashmachnikova, T.I. Marchenko. - M.: KNORUS,. 2012.- 298 p.
Nikolaeva T.I., Egorova N.R., Economics of trade and public catering enterprises [Text]: textbook / volume. auto ; edited by T.I. Nikolaeva and N.R. Egorova. – M.: KNORUS, 2006. – 400 p.
Chernov, V. A. Economic analysis: trade, catering, tourism business [Text]: textbook. a manual for university students studying economics / V. A. Chernov; edited by M. I. Bakanova. - 2nd ed., revised. and additional - M.: UNITY-DANA, 2012. - 639 p.

In the previous chapter, an analysis of the organization’s turnover was carried out, and the influence of individual factors on the dynamics of turnover was analyzed. However, in a market economy, the effective activities of retail trade organizations depend on the completeness and quality of planning and forecasting.

To increase the validity of the forecasts being developed, it is necessary to know the approaches, principles, and methods of scientific foresight. This helps to understand the essence of events taking place in society and make probabilistic decisions in various situations.

Retail trade organizations are practically not involved in forecasting performance indicators. However, some sales organizations are attempting to develop performance forecasts for the next 2-3 years. The purpose of developing such forecasts is usually to determine the amount of expected profit for the coming period. In addition, the calculations made allow us to identify possible sources of financing for the development of the material and technical base of these trade organizations.

A forecast is a probabilistic scientifically based judgment about the prospects for the possible state of the analyzed phenomenon (object) in the future.

The above determines the need to organize and carry out on an ongoing basis work to forecast activities in the considered JSC “Zadneprovye”. Forecasting activities should include the development of the following types of forecast:

Sales forecast for the store as a whole and for product groups;

Attendance forecast: by time, by day;

Average bill forecast;

Forecast of profit from trading activities;

Forecast of costs for the sale of goods;

Forecast turnover and profit for 1Q. m area

Let's consider the process of organizing and carrying out work to forecast the activities of JSC Zadneprovye (from the point of view of increasing trade turnover).

The initial data for forecasting turnover should be data on sales of goods for previous periods. For forecasting purposes, this information can be used both for the organization as a whole and in the context of its divisions, product groups and individual names of goods (product items).

In this regard, the organization needs to create and maintain a database of actual turnover indicators using computer database management systems.

Forecasting the turnover of JSC Zadneprovye should be carried out using advanced scientific achievements and practical developments in the following sequence:

1. Conducting an in-depth economic analysis of trade turnover for a number of previous periods (months, quarters, years) in connection with the final financial results of organizations;

2. Assessment of trends in the development of trade turnover in general and for individual product groups (goods);

3. Calculation and study of the dynamics of trade turnover in general, in terms of divisions, product groups and individual items of goods over a number of years, identifying the reasons for changes and forecasting these indicators;

4. Quantitative assessment of the influence of factors on the overall level of turnover, as well as a forecast assessment of the factor influence on the current turnover of the Voskhod store. At the same time, significant attention should be paid not only to internal, but also to external factors.

Analytical practice shows that methodological approaches to forecasting and planning the activities of trade organizations are practically the same. .

Forecasting the turnover of JSC Zadneprovye should include both subjective (opinion of specialists) and objective (economic and mathematical calculations) elements.

Forecasting activities should combine long-, medium- and short-term forecasts.

Long- and medium-term forecasts should concern strategic decisions, short-term forecasts should concern the company's tactics.

When developing forecasts, it is necessary to use a set of simple and complex forecasting methods in order to solve problems of varying levels of complexity and increase the accuracy of calculations, since no method can fully take into account all parameters and aspects of market development.

When forecasting, it is necessary to take into account the influence of as many factors as possible that influence the level of trade turnover.

Compilation of forecast data on the development of trade turnover of JSC Zadneprovye.

should be carried out taking into account the maximum and minimum limits of indicators.

The minimum limit is understood as the lower limit beyond which a further level of turnover cannot be considered appropriate and will entail a deterioration in the financial condition of the organization, difficulties with the delivery of goods, a decrease in the service culture, staff turnover, etc.

retail turnover

The maximum limit for the level of trade turnover provides for such a value that would ensure the trade organization achieves maximum efficiency of available material, labor, financial, information and other types of resources. Moving beyond the optimal level of trade turnover will lead to a decrease in the efficiency of the organization’s economic activities.

The technology for calculating the forecast size of retail turnover (sales volume) for JSC Zadneprovye should include three stages.

At the first stage, the required amount of profit is determined, which remains at the disposal of the organization and is directed to implement the program of production and social development of the organization and satisfy the interests of the owner. In accordance with the current procedure, the most important areas for the distribution of net profit are (forecast calculations are made by experts, taking into account the real needs of the enterprise for these expenses):

financing the increase in fixed capital (development of material and technical base);

financing the increase in own working capital (with own working capital, including those invested in inventory);

creation of financial reserves;

repayment of long-term and medium-term loans from banks and other lenders and payment of interest on them;

purchase of securities;

payment of taxes and other deductions made from net profit:

implementation of social development and encouragement of the workforce, etc. etc.

At the second stage, it is necessary to link the calculated need for profit with the possibilities of obtaining it with the planned volume of activity. For these purposes, the required amount of gross income and the acceptable level of sales costs are determined using data on the existing amounts for the previous base period for calculations, taking into account an expert assessment of their reliability and optimality. It is advisable to supplement these calculations by checking the results obtained by comparing them with the forecast value of sales volume determined by other methods (based on the purchasing funds of the population, the amount of demand for goods sold, commodity resources, etc.).

When obtaining an unrealistically high result for the organization, requiring a sharp increase in trade turnover, the balance between sales volume and gross income, between necessary and possible profit can be ensured by managing the structure of trade turnover, the size of trade markups, sales costs, achieving optimal relations with the owners of credit resources, production and acquisition of securities, etc.

If the calculated volume of trade turnover, based on the need for profit, turns out to be below the organization’s capabilities, then it is necessary to take steps to increase sales volumes and diversify its activities. Otherwise, a situation may arise leading to bankruptcy, since interest in the development of the organization and cooperation with it decreases among its counterparties (banks, suppliers, employees) and among the owners.

At the third stage, after the necessary adjustments to the volume of trade turnover, bringing its structure into line with purchasing funds and population demand, all other indicators of the organization’s economic and financial activities are calculated (volume and structure of commodity supply, gross income, sales costs, financial plan, required number of employees , need for loans, etc.).

Next, we will carry out forecast calculations of trade turnover for 2009 based on data for the period 2006-2008. using formulas (20) - (23). In principle, for a more accurate forecast, a little more data is needed, for example, by month for the same period. To build a forecast using the built-in MS Excel tools, we will select the most suitable trend line, find the equation of the corresponding dependence and evaluate the degree of adequacy of the selected model using the correlation coefficient.

The results obtained are presented in the table in Table 3.1.1 and in the figure.

Figure 3.1 - Approximation of the dependence of changes in trade turnover by a linear trend

Figure 3.2 - Approximation of the dependence of changes in trade turnover by a parabolic trend

As a result, we found that the parabolic trend line coincides to a greater extent with the line of changes in trade turnover, constructed based on actual data, than the linear one. And the correlation coefficient for it is equal to 1. Despite this, it is still preferable in this situation to focus on a linear model of dependence, since, firstly, it is simpler, and secondly, it will give even with a small amount of data for analysis provides a fairly accurate forecast. Thus, the linear dependence of trade turnover on the forecast period is expressed by the resulting formula:

Y=7041.45*2009-14073355.82= 72917.23 million rubles

Figure 3.3 - Constructing a forecast for trade turnover for 2009-2010.

This forecasting technique is quite simple and can be used when planning the supply of goods for various periods of time in order to reduce inventories and increase enterprise profits.

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Introduction

At present, the main goal of trading enterprises should be to obtain maximum profit, while trade turnover acts as the most important and necessary condition, without which this goal cannot be achieved. Since a trading enterprise receives a certain amount of income from each ruble of goods sold, the task of maximizing profits necessitates a constant increase in the volume of trade turnover as the main factor in the growth of income and profits, a relative reduction in sales costs and labor costs. In the retail trade industry, turnover is the most important characteristic of an enterprise's activities.

Retail turnover acts as one of the indicators that determines the capacity of a trading enterprise, since its size can be used to judge the volume of activity of the enterprise. Retail turnover characterizes the efficiency of using the enterprise's resources and the total cost of selling goods. Since trade turnover is an economic concept that reflects the most important final 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 results and costs.

The development of retail trade turnover should be closely linked to such economic indicators as demand, receipt of goods, inventory, profit, number of employees, and labor costs.

Based on the relevance of the topic and the degree of its development, the following goal was set in this study: to analyze the factors influencing the retail turnover of a trading organization, and on this basis to develop ways to increase the volume of turnover of a trading organization.

Based on the goal, the objectives of this thesis are:

consideration of the essence of trade turnover;

studying the role of trade turnover and its importance in the economy;

consideration of the composition and structure of trade turnover of a trade organization, external and internal factors influencing trade turnover;

studying methods of analysis and calculation of factors affecting trade turnover;

searching for ways to increase sales volume and, on this basis, developing measures to increase sales volume at the enterprise in question.

The structure of this thesis is determined by the objectives and includes an introduction, three chapters, a conclusion, a list of sources used, and appendices.

When conducting research on this topic, comparative and historical research methods and the method of document analysis were used as the main methods. In progress Others were also used scientific methods of analysis and synthesis, logical, system-structural.

In the course of the work, the works of domestic and foreign authors on the issue under consideration were studied, 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, and also studied the regulatory framework regulating the issues discussed in this work.

In addition, when conducting the study, factual materials of the organization in question were used, containing the necessary information to illuminate 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.

It should be noted that issues related to the organization of activities of retail trade organizations are disclosed in scientific and periodical literature in a volume sufficient for writing a work.

1. Retail turnover as a determining factor in the efficiency of a trading organization

1.1 Economic essence of retail turnover of a trading organization

First of all, it is necessary to define the concept of “Retail trade”. Retail trade is inherently a business activity in the sphere of exchange associated with the sale of goods (services) to end consumers for personal, family, household or collective use. This is the final stage of sales. Being a necessary link in the distribution system, it ensures the promotion of goods from the manufacturer to the final consumer. In a market economy, all organizations must buy and sell in order to obtain funds for the development of economic activities.

Retailing is the act of exchanging money for goods and services that benefits the parties involved. During the exchange, the consumer strives to acquire the good quality goods (services) he needs, and the retailer strives to make a profit. In the process of completing an act of purchase and sale, the consumer receives a certain psychological satisfaction, strengthens or increases his social status.

Retail trade organizations can be classified according to product categories and groups that predominate in the assortment; on trading methods and level of customer service; based on whether the store belongs to one or another owner; by location, structure and strategy of store and non-store trade.

Retail trade performs the following functions: purchase of goods, their transportation and storage; taking on risks, financial activities, informing the market and obtaining information about the market, sub-sorting, part-time work, making purchased products marketable, selling goods and after-sales customer service. .

Retail trade occupies an important place in the distribution system. It provides the opportunity for the buyer, with minimal effort and time, to purchase the goods (services) he needs by choosing from the available assortment, close to his place of residence or work, in quantities convenient for consumption. The interior of stores often facilitates the purchase process.

Analysis of retail turnover is carried out with the aim of studying the possibilities of increasing it and maximizing profits. Evaluation of achieved results is the basis for planning the organization of retail trade.

Retail turnover as a statistical indicator reflects the volume of sales of goods to the population. An analysis of the dynamics of retail sales of Peter House LLC is considered on the basis of data from subaccount 90.1 “Revenue in retail trade” for 2007 and 2008, given in Table 5.

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

Retail 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 being made, but no sharp surges in demand for plumbing equipment have been observed. This is due to the fact that the heating season in Ust-Ishim and the Omsk region is not completed, and as is commonly believed, this is the time of winter and spring holidays.

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

Retail 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 the 3rd quarter of 2008 is the leader in sales of these products, this is explained by the fact that at this time the seasonal preparation of heating systems for the winter period takes place.

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

The conducted studies are presented graphically in Fig. 6.

Rice.

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

The rhythm of development of retail turnover of Peter House LLC by quarter is considered based on the data in Table 6.

Table 6. Retail turnover of Peter House LLC by quarter for 2007-2008.

The analysis revealed that the development of retail turnover in Peter House LLC by quarter in 2007 and 2008 occurred irregularly: the third quarter was the most intense, and the first was the least intense. 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 irregular development of retail trade turnover by quarter led to a change in the share of turnover of each quarter in the annual volume of trade turnover. Thus, 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 in the second and fourth quarters of 2008 remained at the same level as compared to the corresponding quarters of 2007.

Thus, the enterprise’s turnover across the quarters of the year was distributed unevenly and developed irregularly.

The turnover of Peter House LLC developed even more irregularly by month in 2007-2008. (Table 7, Figs. 7 and 8).

The range of fluctuations in retail turnover growth by month is even greater than by quarter. The growth rate of trade turnover ranges from 263.65% (February) to 483.91% (June) in 2008.

Table 7. Rhythm of retail turnover of Peter House LLC by month for 2007-2008.

Quarter			Deviation in total (+,-)	2008 as a percentage of 2007
amount, thousand rubles	specific gravity, %	amount, thousand rubles	specific gravity, %



Total for 1 quarter



Total for 2nd quarter


September
Total for the 3rd quarter



Total for the 4th quarter

Rice.

The busiest periods for the sale of goods in each quarter are the last months of the quarter. For example, the growth in turnover as a whole for the first quarter of 2008 compared to the 1st 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 uneven satisfaction of customer demand for goods. The reasons for this were shortcomings in the supply of goods, in the organization of trade, in advertising, etc.

Rice.

Summarizing the analysis of the dynamics of retail turnover of Peter House LLC for 2007-2008, we note that sales of plumbing 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 these products.

At the Peter House LLC enterprise, the product range is quite large and is represented by the following product groups - heating radiators and components for them, shut-off valves, compression fittings, metal-plastic pipes and fittings, ball valves, hoods and various kitchen sinks, sanitaryware, faucets, hoses , pipes and fittings made of polypropylene for internal sewage systems, polypropylene pipes and fittings, metal-plastic pipes and fittings, etc. For a more detailed study of goods, Peter House LLC analyzed the dynamics of retail turnover by product groups for 2007 and 2008. in Table 8.

Table 8. Dynamics of retail turnover by product groups of Peter House LLC for 2007-2008.

Assortment list	Deviations
		growth rate, %
Shut-off valves, hoses, crimp and threaded fittings
Kitchen hoods
Faucets
Metal-plastic pipes
Polypropylene pipes and fittings for domestic sewerage systems
Polypropylene pipes and fittings
Kitchen sinks
Sanitary Ware
Heating radiators
Ball valves

At the same time, the growth rate of turnover by product groups has increased significantly, and this suggests that in 2008, Peter House LLC additionally opened another store. The management of Peter House LLC takes care of satisfying customer demand for individual goods and product groups. The physical volume of trade turnover (the number of goods sold) for such product groups as shut-off valves, hoses, compression and threaded fittings decreased from 19% in 2007 to 15% in 2008, kitchen hoods - from 2% in 2007. up 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 product groups there was an increase in the physical volume of trade turnover.

Timely and uniform delivery of goods ensures the successful implementation of the trade turnover plan and high rates of its growth in dynamics. Peter 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 exceeded by 1.2%. In this regard, the growth of retail trade turnover amounted to 54,439 thousand rubles.

To determine the uniformity of development of trade turnover, Peter House LLC has drawn up a schedule for implementing the plan by quarter in 2008 (Fig. 9).

Rice.

The rhythmicity coefficient has been determined, which is calculated by the ratio of the number of periods for which the retail turnover plan was fulfilled to the total number of periods.

K rhythm = 3 / 4 = 0.75,

that is, the implementation of the retail turnover plan of Peter 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:

provision of commodity resources, correctness of distribution and use;

provision of labor resources and labor efficiency of sales workers;

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

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

Analysis of the commodity resources of a trading enterprise is presented in the commodity balance sheet. Moreover, all indicators are reflected in the commodity balance at retail cost.

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

Retail trade turnover increased compared to the plan due to excess inventory at the beginning of the year (+90.4 thousand rubles) and exceeding the plan for the receipt of goods (+2324 thousand rubles). Opportunities for increasing trade turnover decreased due to an increase in inventory at the end of 2008 (-422.4 thousand rubles). Compared to 2007, the volume of trade turnover increased due to an increase in the receipt of goods (+59,892 thousand rubles). Possibilities for growth of trade turnover in dynamics decreased as a result of an increase in inventory at the end of 2008 (- 5383 thousand rubles).

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

The disadvantage of using the commodity resources supplied to the enterprise is their incomplete involvement in trade turnover, which was a consequence of the delivery of high-priced goods to the store, which reduced customer demand for them, and disruption of the rhythm of shipment of goods by suppliers associated with the store by contractual obligations. Some of the goods that arrived at the store in excess quantities at the end of 2008 settled on the remaining goods in the store, which led to a slowdown in inventory turnover.

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

Etov. = Р/(Зн + П - Зк), (4)

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

Zn. - inventory at the beginning of the reporting period;

Zk - inventory at the end of the reporting period;

P - goods received during the reporting period.

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

1) for 2007. E comrade. = 22502/(1160.4+ 22432 - 1090.4) = 1.00 rub.

2) for 2008. E product plan = 76000/(1000+ 80000 - 6051) = 1.01 rub.

3) for 2008. E product fact = 76941/(1090.4+ 82324 - 6473.4) = 1.00 rub.

When analyzing retail turnover, an important indicator is turnover. Goods turnover refers to 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.

Inventory turnover in days (time of circulation of goods) is determined based on data on average inventories and turnover using the following formula:

T days = (Z av. x D) / P, (5)

where T days. - turnover in days;

P - retail turnover for the period under study;

1) Inventory turnover in days in 2007 was T days. = (942x365)/22502 = 15 days.

2) Inventory turnover in days in 2008 was T days. = (5789x365)/76941 = 27 days.

Compared to 2007, turnover 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.

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

T about. = R/Z avg or T vol. = D/T days, (6)

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

T days - turnover in days;

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

P - retail turnover for the period under study;

Z avg. - average inventory.

According to Peter House LLC, the speed of circulation of goods was (in turnover):

actually for 2007 22502 / 942 = 24 revolutions;

in fact for 2008 365/27 = 13.5 revolutions.

Consequently, inventories were renewed 13.5 times in 2008, whereas in 2007 they made 24 turns. In dynamics, the turnover of goods slowed down by 10.5 turns.

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

To determine the impact of labor indicators of Peter House LLC for 2007-2008. This indicator was analyzed for the development of retail turnover (Table 10).

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

Indicators			Deviations
	Absolute (+, -)	Growth rate, %
Retail turnover, thousand rubles:
Average number of sales employees - total, people.
incl. sellers
Share of sellers in the total number of employees, %
Average annual output per sales employee, thousand rubles:
Average annual output per seller, thousand rubles.
Increase in trade turnover due to increased labor productivity, %

The average annual output per sales employee of Peter House LLC in 2007 was 775.9 thousand rubles, in 2008 - 1148.4 thousand rubles, an increase of 372.5 thousand rubles, a growth rate of 148%. Due to the increase in labor productivity, an 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 an increase in the number of salespeople by seven people compared to 2007. Due to the increase in the number of sellers, an additional amount of retail turnover was obtained 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 increase in labor productivity, 83.9% of the increase in retail turnover was achieved, 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 efficiency of using the material and technical base of Peter House LLC for 2007-2008.

In 2008, the retail space of the store increased due to the opening of a new store and 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 use of retail space.

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

In 2008, retail turnover for Peter House LLC amounted to 76,941 thousand rubles; goods worth 941 thousand rubles were sold in excess of the plan. This happened as a result of an excess supply of goods worth RUB 2,324 thousand. Some of the goods were not sold, which led to the formation of excess reserves of 422.4 thousand rubles.

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

For store No. 3, the above-planned receipt of goods amounted to 2427.1 thousand rubles. contributed to the overfulfillment of the retail turnover plan; in addition, trade was carried out at the expense of existing inventory, which at the end of 2008 was below the standard by 80.3 thousand rubles. Together, these factors increased retail turnover by 979 thousand rubles compared to the plan.

In order to optimize the retail turnover of Peter House LLC, it can be recommended to conduct an operational analysis of retail turnover. Operational analysis of the implementation of the plan and the dynamics of retail turnover in Peter 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 analysis is aimed at ensuring rhythmic trading activity, successful development of retail turnover, high quality of customer service.

Basic methods of increasing turnover in a store. Analysis of retail turnover and ways to increase the sale of goods using the example of the Votkinsk regional trade union Trade turnover of an enterprise and ways to increase it

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