Marketing activity of the wholesale trade enterprise. Marketing activities in wholesale and retail trade

Wholesale is any activity but the sale of goods or services to those who acquire them for the purpose of resale or professional use.

Enterprises acquire means of production based on their own needs and solvency. Wholesale trade is not related to the sale to end consumers. Therefore, in wholesale trade, a product can be sold several times, first at the regional and then local level, and in retail trade - only once.

Wholesale trade performs the following functions:

  • sales and promotion;
  • purchases and the formation of a product range;
  • breakdown of large consignments of goods into small ones;
  • warehousing;
  • transportation;
  • financing;
  • risk acceptance;
  • management services and consulting services.

The tasks of marketing in the wholesale trade system are presented in Table. 8.4.

Table 8.4

The tasks of marketing in wholesale trade

Direction

Development of marketing strategies

  • Maintaining and increasing market share.
  • Marketing channel design.
  • Development of competitive behavior

Carrying out marketing research

  • Research of the professional sales market.
  • Studying competitors.
  • Study of small wholesale and retail networks.
  • Studying consumers.
  • Supplier market analysis

Market segmentation

  • Segmentation of professional intermediary buyers.
  • Consumer segmentation.
  • Selection of target market segments

Purchasing Marketing

  • Determining the relationship between the nature of product demand and procurement requirements.
  • Marketing evaluation of suppliers.
  • Procurement policy development

Marketing logistics

  • Determination of buyers' requirements for the logistics structure of the wholesaler's distribution system.
  • Search for competitive advantages in the field of sales logistics

Organization of merchandising

  • Organization of merchandising at the initiative of the manufacturer.
  • Organization of merchandising at the initiative of the wholesale company

Sales Marketing Solutions

  • Pricing policy of the wholesale company.
  • Commodity and assortment policy.
  • Sales policy.
  • Service policy.
  • Communication policy

Marketing audit of the distribution system

  • Organization of work with claims of retail trade.
  • Organization of work with claims of buyers.
  • Development of a sales marketing audit program

The main forms of wholesale trade are presented in table. 8.5.

Table 8.5

Wholesale forms

Wholesale form

a brief description of

Competitive bidding

A form of organized trading in which potential sellers set out in writing all the conditions of purchase, as well as the characteristics of a product or service, and the buyer selects the best offers. This form of trading represents a common market situation where sellers compete for a buyer. Trades are open and closed

auction trading

This is a way of selling a product, in which the seller, wanting to get the maximum profit, uses the competition of many or several buyers present at the sale. The auction is not necessarily held by the seller. As a rule, he entrusts the sale of his goods to an intermediary firm engaged in auction trade.

Auction is a form of organizing the sale of commodity and other valuables, based on public auctions. Both large consignments of goods and individual items can be offered for auction. Depending on the nature of the auction being held, its form can be attributed to either wholesale or retail trade.

wholesale fairs

Their main purpose is to establish direct contacts between the manufacturer and enterprises interested in purchasing his goods for the purpose of consumption or subsequent resale. Wholesale fairs can be attended by: wholesale and production enterprises, cooperative organizations and individual private firms

barter deals

Direct exchange of goods between the producer and consumer of goods (or a type of trade transactions in which the mutual exchange of products is carried out without monetary payment). In this case, the proportions of exchange are determined taking into account the ratio of prices for exchanged goods on the world or domestic market, the quality of products and the conditions for their supply. In world practice, barter transactions are not common and account for 2% of the trade turnover.

Commodity exchanges

These are organizations that form the wholesale market through the implementation of open public auctions held in a predetermined place and at a certain time according to established rules. There are two main types of transactions on the exchange: transactions for real goods and urgent (future) transactions. The most important centers of international exchange activity are concentrated in the USA and England. Recently, the role of exchanges in Japan has increased. These three countries account for about 98% of the international exchange turnover

There are the following categories of organization of wholesale activities: wholesale activities of manufacturers; commercial wholesale activity; agents and brokers (Figure 8.3).

Rice. 8.3.

Let's consider them in more detail.

Wholesale activities of manufacturers. In this case, manufacturers themselves perform all wholesale functions without the involvement of intermediaries. Wholesale trade of manufacturers is carried out through sales offices and branches. Sales offices are usually located in production premises or near the sales market and do not store goods. The manufacturer's branches have conditions not only for the sale of products, but also for their storage. Branches and sales offices are opened by manufacturers of goods in order to strengthen control over stocks, trade and promotion.

Commercial wholesale activity. Commercial wholesale organizations receive ownership of the goods they work with. Depending on the field of activity, they can be called differently: wholesalers, distributors, trading houses.

Commercial wholesale organizations are:

  • with a full service cycle;
  • with limited service life.

Commercial wholesale organizations with a full service cycle provide a full range of services:

  • collect a range of products in a certain place;
  • provide trade credit;
  • carry out storage and delivery of goods;
  • offer assistance in the sale of goods;
  • provide employees for personal selling;
  • offer research and planning support.

These organizations are common for groceries, tobacco, alcoholic beverages, plumbing fixtures, and drugs.

Commercial wholesalers with a limited service cycle also receive ownership of the products, but perform fewer functions.

Agents and brokers. Perform various wholesale functions, but do not take ownership of the goods and perform only a few functions. Their main task is to facilitate the sale and purchase. Unlike commercial wholesalers who make a profit from the sale of goods they own, agents and brokers work for a commission on the selling price.

Agents and brokers specialize in certain types of products or buyers. Agents differ from brokers in that the former are used on a permanent basis, while the latter are used temporarily. The main function of a broker is to bring the buyer and seller together and help them reach an agreement. Brokers are paid by the party hiring them. Brokers do not hold inventory, do not transport goods, do not participate in the financing of transactions, do not take on risk. Agents represent the interests of either buyers or sellers.

There are different classifications of wholesalers. Types of wholesale trade enterprises, depending on the five classification features, are shown in fig. 8.4.

Rice. 8.4.

Depending on the range of products

  • with a wide range (1 - 100 thousand items);
  • limited range (
  • with a narrow range
  • with a specialized range.

Depending on the shipping method:

  • wholesale organizations carry out delivery by their own transport;
  • sale from a warehouse (self-delivery).

Depending on the degree of cooperation allocate wholesale organizations:

  • horizontal cooperation for joint purchases and organization of wholesale markets;
  • vertical cooperation for marketing purposes and competition with retailers for the end-user market.

Depending on the relationship to the marketing system allocate:

  • exclusive sales system: the manufacturer provides a license to trade under the terms of franchising;
  • selective sales system: distribution and dealer agreements between the manufacturer and wholesale companies chosen by him;
  • an intensive sales system: work simultaneously with all intermediaries.

Depending on turnover allocate:

  • large wholesalers;
  • medium wholesalers;
  • small wholesalers.

Introduction

1. Theoretical aspects of wholesale marketing

1.1 Classification of wholesale trade

1.2 Forms of wholesale trade

1.3 Marketing solutions in wholesale trade

2. Analysis of wholesale trade on the example of ALC "Arlon"

2.1 Brief description of the enterprise

2.2 Marketing activities of ALC "Arlon"

2.3 Development of measures to improve the efficiency of marketing activities of ALC "Arlon"

Conclusion

List of sources used

INTRODUCTION

Wholesale trade provides services to manufacturers of goods and retailers. As a result of its activities, the product approaches the consumer, but does not yet fall into the sphere of personal consumption.

The most important task of wholesale trade is to systematically regulate the product offer in accordance with demand. The objective opportunity to successfully solve this problem is due to the intermediate position of wholesale trade: a significant part of commodity resources is concentrated in it, which makes it possible not to be limited to passive operations, but to actively influence the sphere of production, retail trade and, through it, the sphere of consumption.

The relevance of the topic of the course work lies in the fact that wholesale trade, like no other link associated with the sale of goods, is able to actively regulate regional and sectoral markets through the accumulation and movement of goods. This line of work should occupy a decisive place in all its activities. Wholesale enterprises are called upon to improve the links in the movement of goods, to develop centralized delivery and circular delivery of goods. Currently, along with the positive in the activities of wholesale enterprises, there are significant shortcomings. Often, the terms of delivery of goods are not observed, contractual obligations are violated in terms of the volume, assortment and quality of the goods supplied.

The efficiency of the functioning of the entire national economic complex, the balance of the domestic market, and the satisfaction of the growing needs of people largely depend on the work of wholesale trade. Under the new economic conditions, the scope of wholesale trade will be significantly expanded. The strengthening of the role of commodity-money relations is associated not only with the development of wholesale trade in consumer goods, but also with the transition to wholesale trade in means of production. These two forms are becoming the most important channels for the planned movement of material, technical and commodity resources.

The purpose of the work is to study, generalize the experience of analyzing wholesale trade in enterprises and develop recommendations for ensuring a higher level of efficiency of this type of marketing using the example of ALC "Arlon".

To achieve the formulated goal, the following tasks were solved in the work:

¨ summarizing the theoretical and methodological aspects of wholesale marketing;

¨ studying the marketing activities of ALC "Arlon";

¨ analysis of wholesale trade marketing at ALC "Arlon" and development of recommendations to improve its efficiency.

1. THEORETICAL ASPECTS OF WHOLESALE MARKETING

From the position of a manufacturing enterprise, wholesale trade is an important link in distribution, which can and does solve its marketing problems.

From the point of view of marketing, the role of wholesale trade is to meet the needs of retail enterprises as much as possible by supplying them with the necessary goods in certain volumes and on time. Being usually located in large settlements (cities), wholesale companies are also well aware of the needs of end customers. Therefore, they, on their own or with the help of a product manufacturer, are able to organize powerful marketing support for retail trade.

As modern experience shows, wholesale companies in most cases carry out marketing functions better than the manufacturer, since they have well-established ties with retail trade, as well as a good warehouse and transport base. Today, wholesale companies provide their customers not only with goods, but also with a wide range of related services: advertising at the point of sale, organization of sales promotion events, delivery of goods, pre-sale preparation, including packing and packaging of goods under the brand name of a retail enterprise or retail chain. In the market of technically complex goods, wholesale companies organize, with the support of manufacturers, service centers.

Solving the problem of satisfying the interests of manufacturers, on the one hand, retail trade and end customers, on the other hand, has led to a variety of methods and forms of wholesale trade.

by breadth of assortment

wide assortment (1-100 thousand items);

Limited range (< 1000 наименований);

The range is narrow< 200 наименований);

a specialized assortment

by delivery method

delivery by own transport;

sale from a warehouse (self-delivery);

degree of cooperation

· horizontal cooperation for joint purchases and organization of wholesale markets;

· vertical cooperation for the purpose of marketing and competition with retailers for the end-user market;

in relation to the marketing system

· exclusive sales system: the manufacturer provides a license to trade under the terms of franchising;

· selective sales system: distribution and dealer agreements between the manufacturer and wholesale companies chosen by him;

· intensive sales system: work simultaneously with all intermediaries;

by turnover

Large wholesalers

medium wholesalers;

Small wholesalers

There are three general categories from a wholesaler's point of view:

wholesale trade of manufacturers;

wholesale trade of intermediary enterprises;

wholesale trade carried out by agents and brokers.

Wholesale trade is carried out by manufacturers with the help of their own sales bodies, for which a subsidiary wholesale company is created. However, the activities of such a company will be justified if the volumes and range of products produced are sufficient. Otherwise, it is advisable to transfer the functions of wholesale trade to independent companies.

Independent wholesale companies are organized in accordance with the above classification, depending on the requirements of the retail trade and their own capabilities.

A detailed classification of the types of wholesale intermediaries is given by F. Kotler.

The choice of the form of wholesale trade depends on the specific product, its position on the market (in demand; demand is not great, the degree of market saturation), on the specific transaction of the wholesale company with the seller of the goods.

There are two main forms of wholesale trade:

transit;

warehouse.

In the transit form, goods are delivered from the manufacturer to a retail chain or another wholesale company (smaller or located in another city), bypassing the warehouse of the intermediary wholesaler. This form has the advantage that turnover is accelerated, logistics costs are reduced, and the safety of goods is increased.

Transit delivery is used if intermediate preparation of goods for quality, packaging, sorting, etc. is not required. In this case, the intermediary wholesaler does not have the opportunity to form an assortment, except for what the manufacturer shipped.

There are two types of transit delivery settlements with manufacturers:

with payment for a transit consignment of goods;

b) without investing own funds by receiving an intermediary interest (commission).

In the second case, the wholesale company performs organizational functions and is not the owner of the goods.

In the warehouse form, a batch of goods from the manufacturer enters the warehouse of the wholesale company, and then is distributed through various distribution channels to retail. Despite the increased logistics costs, in this case, the needs of trade in pre-sales preparation are better met.

The rhythm of supplying shops is also improving, including in small batches, which is convenient for them. It opens up the possibility of forming the product range required for each store.

The most common types of wholesale trade from a warehouse are:

a) personal selection of goods in the warehouse;

b) upon a written request (for example, sending a fax) or an oral request by phone from the store;

c) through field sales representatives (agents, sales managers);

d) using active calls from the control room;

e) trade at wholesale exhibitions and fairs.

The choice of the type of trade for the wholesaler is determined taking into account the desire and size (capacity) of the retail enterprise.

Wholesale with personal selection is advisable when a retailer wants to quickly make a purchase (stocks are running out), expects to form an assortment on the spot, select new products, and receive discounts for pickup.

Personal selection is often used in the purchase of fabrics, garments and knitwear, fine wines, furs, etc.

To demonstrate some goods, novelty goods, the wholesale enterprise equips a demonstration or showroom.

During personal selection, marketers of a wholesale company can conduct a survey of visitors, test products, take into account comments from both the retailer and customers.

For many standard products, personal selection is organized using self-service. To move the selected goods, small-scale mechanization means are used: cargo carts, roller conveyors, stackers, etc.

Wholesale trade on a written request or by telephone is carried out on the basis of a pre-signed agreement between the buyer and the seller. The terms of payment for each order are also stipulated there. Delivery of goods to the store can be carried out by the transport of the wholesaler or the store. In the first case, the time of the store employee is saved, who does not need to go to the wholesaler for the goods, but the time of delivery of the ordered goods to the store may increase.

Wholesale trade with the help of traveling sales agents and managers has become widespread as the most active form of marketing.

To do this, the wholesale company organizes an agency network to search for buyers - legal entities (smaller wholesalers and stores). Traveling agents maintain contact with their customers, monitor the availability of goods on the trading floor of the store, control the timeliness of payments for goods, etc.

For better coordination of sales agents, the latter can be assigned to a certain territory, to a group of customers, or to sell only certain products.

Wholesale through active (outgoing) calls from the office or sales department. For this, a dispatcher is organized, where specially trained sellers work. Dispatchers-sellers transfer the received information about potential buyers to sales managers. The dispatch service can also take orders from old customers, perform marketing telephone surveys, and keep sales statistics.

Wholesale trade at exhibitions and fairs allows you to conclude supply contracts during a visit to the exhibition by representatives of the buyer or to conduct preliminary negotiations. Exhibitions and fairs attract a large number of professional market participants (manufacturers, intermediaries, consumers), so here you can conduct a large amount of marketing research, get the latest information about new products. The exhibition must be attended by authorized representatives of the sales service, responsible for the efficiency of work at it.

The position of a wholesale company or a manufacturer engaged in wholesale trade depends significantly on the chosen marketing strategy, marketing policy and the nature of marketing decisions.

The tasks (functions) of wholesale marketing are presented in Table 1.1.

Table 1.1

Marketing tasks in the wholesale trade system

Marketing tasks Content
Development of marketing strategies

retaining and increasing market share;

marketing channel design;

development of competitive behavior.

Carrying out marketing research

research of the professional sales market: competitors, small wholesale and retail networks;

consumer research;

supplier market research.

Market segmentation

segmentation of professional intermediary buyers;

consumer segmentation;

selection of target segments.

Purchasing Marketing

determination of the relationship between the nature of commodity demand and procurement requirements;

marketing evaluation of suppliers;

development of procurement policy.

Marketing logistics

determination of buyers' requirements for the logistics structure of the wholesaler's distribution system;

search for competitive advantages in the field of sales logistics.

Sales Marketing Solutions

pricing policy of the wholesale company;

commodity and assortment policy;

marketing policy;

service policy;

communication policy.

Organization of merchandising

organization of merchandising at the initiative of the manufacturer;

organization of merchandising at the initiative of the wholesale company.

Marketing audit of the sales system

organization of work with claims of buyers;

development of a sales marketing audit program.

Marketing strategies in the field of marketing activities of the enterprise are developed in the case of expanding sales in the old market, entering new markets, when designing new marketing channels, for example, when the old sales system has ceased to be effective.

In marketing activities, an enterprise inevitably encounters competing firms, and sometimes it specifically provides for competition between its own distribution channels (horizontal or vertical types).

In relation to external competitors, a competitive strategy or a cooperation strategy is being developed. In the case of choosing a rivalry strategy, the enterprise determines the type of competition (price, non-price) and predicts the behavior of competitors.

The scale of competitive rivalry can extend to the world market, the market of a particular country, within the same city, in one or more segments. Finally, there may be a struggle for ownership of a niche.

The implementation of marketing strategies in sales activities requires a long time, significant financial costs, since, as a rule, investments in sales are required.

Marketing research carried out by a wholesaler covers the three most important areas:

research of professional subjects of the sales market: competitors, retail network, other buyers of goods, for example, a restaurant catering system, cafes, small wholesalers operating in wholesale and retail markets, etc.;

research of consumers - the population in order to obtain information from them about goods in demand, and about the level of dissatisfaction with different brands;

market research of suppliers to solve their own problems related to procurement.

Other studies may be carried out based on the strategic goals of companies.

The organization of marketing research depends on the qualifications and availability of marketers. In their absence, third-party researchers can be involved or a ready-made report compiled by a marketing firm based on previous research can be bought.

At the initiative of the supplier-manufacturer, it is possible to conduct various experimental studies to assess the consumer qualities of the goods.

Market segmentation is a mandatory marketing function of a wholesale enterprise. For example, to select target segments of professional buyers and to know the purchasing preferences of different segments of the population and their reaction to the supplied goods.

The professional sales market is segmented according to such criteria as: purchase volumes, breadth of assortment, business reputation, solvency, pricing policy, etc.

If the consumer is the population, then various systems of indicators are used, choosing from them those that best characterize the consumer segment (social, demographic, economic, behavioral and other indicators).

Purchasing marketing serves to gain competitive advantages already at the stage of working with suppliers through the acquisition of goods that can satisfy the needs of end customers.

In this case, the following tasks are solved:

purchase goods that are in demand by the consumer;

the procurement process should provide economic benefits for the wholesaler (due to obtaining discounts, deferred payment);

in the case of substandard goods, the wholesaler should be able to replace it.

The manufacturing enterprise makes purchases of raw materials, parts of components, also taking into account the required quality of the goods produced. The procurement process consists of a number of sequential steps:

a) determining the needs for a specific product, a specific brand with the establishment of its quantity;

b) determining the needs in the assortment, which is desirable to buy from one supplier;

c) determination of the criteria that form the initial basis for assessing suppliers and negotiating with them (economic, marketing, technical, logistical requirements);

d) search and analysis of suppliers by methods of marketing research of the market;

e) selection of suppliers and organization of negotiations with them;

e) placement of trial orders;

g) evaluation of results;

h) conclusion of long-term contractual agreements.

We can formulate the main requirements for suppliers:

Popularity (brand awareness)

Reliability

· availability;

interest in working together;

Understanding the role of marketing in promoting your products;

minimum delivery time;

· to take on a share of the risk, for example, associated with transportation.

When selecting suppliers, the wholesale company decides whether to choose one supplier (principle of concentration of orders) or select several suppliers (principle of dispersion of orders).

The advantage of concentrating orders with one supplier allows you to get big discounts due to the larger order size. This is also facilitated by close cooperation, including the implementation of joint projects for the production of new goods. The wholesale company can provide information about new demand trends, new products coming to the market from other manufacturers.

However, working with one supplier increases the wholesaler's risk and limits his ability to quickly adapt to the requirements of the retail network.

To reduce this kind of risk, the wholesale company works simultaneously with several suppliers. If suppliers are interested in working with a wholesaler, then this can be used to obtain additional benefits by extracting concessions from them.

The marketing logistics of a wholesale company is to develop such a transport and warehouse scheme that would take into account the requirements of procurement marketing and sales marketing. Like other enterprise structures focused on a marketing approach in their work, logistics services must take into account the specific behavior and requirements of retailers that they impose on their wholesalers. This is, first of all, the size of the consignment of goods and the speed of delivery.

Often such requirements lead to the fact that the wholesale company is forced to place trading warehouses closest to the stores. On the other hand, the wholesaler's own purchases of large quantities of goods from manufacturers forces him to solve the following problem: to have a central distribution warehouse or, bypassing it, to deliver goods to regional warehouses.

Marketing solutions in the distribution system are intended to support the implementation of the planned volume of goods in the local and regional markets.

Marketing information that fuels the sale helps to reduce the risk of the sales activity.

Sales marketing solutions cover the entire marketing mix.

product line decision

When making decisions on the assortment, it is necessary to take into account the degree of proximity between goods of various product groups, the capabilities of the enterprise (financial, personnel, warehouse, etc.), customer requirements, and the presence of competitors.

From a financial point of view, the formation of the assortment takes place taking into account the turnover of goods, the size of the turnover and the profit received.

The expansion of the range is carried out for several reasons, including:

for some products of the main assortment, it is necessary to have complementary products (complement products);

the activity of a wholesale company with this assortment is unprofitable (small turnover);

other marketing tasks are solved: new products are promoted, the company switches to larger retail segments, etc.

Pricing decision.

In the overwhelming majority of cases, when concluding a deal with a wholesale company, the main factor is the price, quality of goods and payment terms.

Therefore, the wholesale price should be profitable for the store, taking into account the nature of the demand for this product and the price offers of competitors.

Sales channel decision.

Options for decisions about methods and distribution channels are made in the same way as the manufacturer.

A big advantage of the sales structure of a wholesale company is the ability to deliver goods to the retail network in small batches in a short time. In addition, sales should be aimed at finding new customers and developing new markets.

Experience: In Minsk, small companies deliver goods to many shops in the city - carriers or private individuals in their cars.

Deciding on the placement of a storage location for inventory

The wholesale company decides on the organization of a system of warehouses or one centralized warehouse, and possibly a combination of them.

The starting points are the ratio between the costs of maintaining the production activities of warehouses and improving the wholesaler's customer service.

Below is an example of a warehouse location for a wholesale company.

Rice. 1.1 Organization of wholesale company warehouses

wholesale marketing merchandising

2. ANALYSIS OF WHOLESALE TRADE ON THE EXAMPLE OF ALC "ARLON"

2.1 Brief description of the enterprise

ALC "Arlon" has been operating in the food market of the Republic of Belarus for almost 55 years. For more than half a century, the base has gone through different stages of its development.

Until February 17, 2003 ALC "Arlon" was a state-owned enterprise. As a result of denationalization and privatization, the base was transformed into ALC "Arlon". To date, the holder of 88.5% of the shares is the state.

The main activities of ALC "Arlon" is the organization of wholesale and retail trade.

Main activities:

Wholesale through agents;

Wholesale trade in fruits and vegetables;

Wholesale of meat and meat products;

Wholesale of dairy products;

Wholesale of tobacco products;

Wholesale of coffee, tea and spices;

Wholesale of other food products;

Retail trade in non-specialized stores;

Organization of cargo transportation;

Creation of a customs warehouse type A;

Other activities.

2.2 Marketing activities of ALC "Arlon"

Marketing as a set of methods that have developed in world practice for studying markets, identifying ideas, new needs of buyers and materializing them in the form of new products, marketing as a tool for the skillful organization of a sales system for goods, conducting advertising events, etc. is of interest to economic science, and for economic organizations of our country. The marketing program allows you to predict changes in needs and market fluctuations and, with varying degrees of probability, determine the required range of goods, production capabilities, the structure of the commodity-producing network, promotional activities, and the necessary changes in the structure of the enterprise as a whole. In addition, based on the principles of marketing, it is possible to form a market for the company's future products, to organize in the minds of buyers a direct link between the solution of their problems and the company's products. That is why the management of marketing activities in ALC "Arlon" is given great importance.

At the enterprise, the commercial work on the sale of goods (marketing decisions) is carried out by the marketing management department, the sales department (trading department). The marketing management department performs the following scope of work:

Organizes the introduction of progressive forms and methods of selling goods, expanding additional services provided to customers;

Examines the premises of existing stores, their layout and equipment from the point of view of the convenience of customers;

Monitors the availability of reviews and suggestions books, control and sanitary journals in stores;

Together with the commercial department organizes control over the constant availability of sufficient consumer goods for sale;

Draws up development plans and supervises the work of a small retail trade network;

Organizes competitions-reviews of traveling trade during city events.

The head of the sales department performs the following functions:

Prepares contracts and necessary materials for the conclusion of contracts for the supply of goods with enterprises of various forms of ownership, monitors the fulfillment of contractual obligations;

Controls the quality and assortment of incoming goods; the course of their implementation, takes prompt measures to ensure the constant availability of a sufficient range of goods in the shops of the enterprise;

Provides a rational supply of goods and the necessary conditions for the implementation of the turnover plan and improving the quality of customer service;

Considers letters, applications, complaints of buyers on issues related to its competence and makes proposals for their resolution.

The accounting service monitors the income and expenses of the enterprise, helping commercial services to assess how well they are achieving their goals.

Other departments of the enterprise are also actively involved in the implementation of the marketing program. For a trading enterprise, this is, first of all, a team of sellers. Sales employees are salespeople. The selection and placement of personnel, as already mentioned, in ALC "Arlon" is carried out on the basis of qualification requirements for all employees.

Buying different goods and services, consumers behave differently. A marketer needs to understand how they make decisions, what stages the decision-making process goes through.

Researching customers for a wholesaler is a study of buyers, typical ways of using the offered product, characteristic of buyers, incentives that make them buy goods of this kind, and much more.

In order to study customers, ALC "Arlon" periodically conducts customer surveys; letters, statements, complaints of buyers are always carefully considered.

One of the main goals of studying demand in the company's stores is to identify buyers' suggestions for improving trade. Firstly, it allows you to avoid complaints and complaints about the organization of trade in stores, and secondly, and most importantly, to increase the volume of trade at the expense of the goods required by buyers.

Special questionnaires are conducted once or twice a year for this purpose. As a result of such a survey, it is revealed how many buyers apply for this product, and how many do not. By comparing these data with the total number of visitors to the store, you can get information about the degree of satisfaction of customer demand and the compliance of the range of goods available in the store with customer demand, and on this basis, determine the need and quantity of a particular product, select certain suppliers.

In individual stores, the demand of the population is studied mainly in order to ensure an uninterrupted supply of goods of high quality and in the assortment that the population needs. This work is carried out mainly in the process of selling goods.

Data on the progress of the sale of goods, the demand for certain types of them are used to present reasonable orders to suppliers for the supply of food products, to intensify the struggle to improve the quality and improve the range of products.

Based on the study of demand, prompt measures are taken to ensure the constant availability of a wide range of goods.

The activities of ALC "Arlon" in the food market have been carried out in recent years in the context of a sharp increase in competition between trading enterprises of various forms of ownership, which led to a decrease in the volume of wholesale turnover in the whole company.

To attract customers, the company adheres to the methods of price competition. Due to the presence of several outlets, ALC "Arlon" has the opportunity to purchase significant consignments of goods at a discount, which makes it possible to calculate the prices of goods based on the selling price of manufacturers or wholesalers, taking into account the established trade markups for socially important goods.

Wholesale prices for food products are formed in ALC "Arlon" in accordance with the Regulations on the procedure for the formation and application of prices and tariffs, approved by the Decree of the Ministry of Economy of April 22, 1999 No. 43, with amendments and additions, with the exception of certain groups of goods for which fixed prices are set.

Wholesale prices for goods (products sold to the population) are formed by a retail enterprise based on:

Selling price of the manufacturer or importer's price;

Paid wholesale surcharge (when purchasing them on the territory of the republic from wholesale suppliers).

For certain groups of goods, the Ministry of Economy has the right to make a different decision on the application of trade markups.

The procedure for including value added tax in wholesale prices of goods is determined by the Clarification on Certain Issues of Pricing in Connection with the Introduction of the Offset Method for Calculating Value Added Tax, approved by the Ministry of Economy on January 11, 2003, the Ministry of Finance on January 11, 2003 and the State Tax Committee January 12, 2003 (per. No. 8/2603 of 01/19/2000). According to the said normative acts, the price is based on the selling price of the manufacturer or importer (for agricultural products - the purchase price), the paid wholesale and trade mark-up not exceeding the prescribed limit, and the amount of value added tax at the established rate.

Marginal trade markups have been set for socially important goods, including a wholesaler's markup and expenses for using a bank loan. These allowances are charged as a percentage of selling prices formed by a business entity that purchased goods outside the republic.

The procedure for dividing the trade allowance between wholesale and retail trade enterprises within the established limit is determined by agreement of the parties, and if no agreement is reached, the allowance is divided equally. Based on the established practice of ALC Arlon, the wholesale markup is, as a rule, 7-12%.

In general, a low price tactic is used in order to attract the maximum number of buyers and gain a larger market share.

The main consumers of the company's products are the population. Alcoholic products, beer are distributed by the Department of Trade and their delivery is made by funds.

When choosing distribution channels, the company adheres to a policy of limiting the participation of intermediaries. Marketing intermediaries are firms that assist a business in promoting, marketing, and distributing its products to a clientele. These include:

Resellers are business firms that help a company find customers and directly sell its products to them;

Firms-specialists in the organization of commodity circulation - help the company create stocks of its products (commodity stocks) and promote them from the place of production to the destination;

Marketing service agencies—market research firms, media advertising agencies, and marketing consulting firms—help a business more accurately target and promote its products to the right markets for them;

Financial institutions - banks, credit, insurance companies and other organizations that help the company finance transactions and insure themselves against the risk in connection with the purchase or sale of goods.

The need to resort to their services arises in cases where accumulation, sub-sorting of batches is required, the transformation of the production assortment into a trade one, the preliminary preparation of goods for sale, when the places of production are significantly removed from the places of consumption and seasonality of production or consumption is observed.

If circumstances require the participation of intermediaries in the supply of goods, it is important that their number be minimal.

In each case, the choice of supplier and the way of movement of goods are based on a deep analysis of specific conditions and efficiency calculations.

Accepted in terms of quantity, quality, completeness, products are to be moved to storage areas and placed in places of permanent storage. The Company has two wholesale warehouses and a logistics warehouse, where such types of goods as eggs, confectionery, groceries, soft and alcoholic drinks, canned fish and meat are stored, which are then delivered to the Company's stores.

Currently, there is a wide variety of advertising media. This often makes it difficult to choose specific tools for promotional activities.

Practically all the main means of advertising distribution are used in the activities of ALC "Arlon".

Widely used advertising in the press is represented by advertisements and review and promotional publications in the newspapers Zarya, Vecherniy Brest, Brest Kuryer, which are very popular among the population of the city and the region. Advertisements are published most often on the eve of holidays. Due to its efficiency, repetition, wide coverage, advertising in the press is one of the most effective.

From advertisements in the press, you can indicate the range of goods sold in food enterprises, catering services (taking pre-orders, making banquet dishes on orders, delivering dishes to your home, organizing show programs).

Daily and weekly newspapers, despite their short lives, make it possible to give advertising relevance, and also make it possible to place an advertisement on any convenient day. Ad sizes play an important role. They are determined by the need to repeat it, the amount of funds, the characteristics of the advertising message, the intended goals, etc. It must be borne in mind that a one-time publication of a large-format ad in a newspaper is ineffective. A series of smaller publications in the same publication is practically more effective and often cheaper.

Print advertising is the most widely used and most effective. In ALC "Arlon" print advertising (announcements, inserts, memos, menu design, waiters' bills) does not require large expenses, is simple, affects a person directly in content and form.

Radio and television advertising are perhaps the most popular means of advertising distribution in terms of consumer coverage. The most common types of radio advertising are radio commercials, radio ads, and radio ads. They are most effective when advertising goods and services designed for the general public. Radio advertising is usually used to inform and remind. Its preparation in most cases requires the participation of experienced specialists in this field, who have to do a lot of work from developing a suitable script to translating it into an audio recording.

In ALC "Arlon" from the means of radio advertising, advertising radio announcements are most often used with information about the operating mode of the enterprise, the extension of the operating mode on pre-holiday and holidays, about exhibitions and sales, about goods and services sold.

Television advertising has a number of specific features. First of all, television has ample opportunity to have a targeted impact and cause the desired response from the audience. Through the combination of image, color, movement and sound, a high degree of attention-grabbing is achieved. In addition, television provides wide coverage, as well as good geographic and demographic selectivity.

An effective medium for presenting consumer goods is outdoor advertising. It is designed, first of all, for the perception of the general population.

Among the variety of types and varieties of outdoor advertising, ALC "Arlon" uses illuminated advertising of the facade, illuminated signs, signboards, shop windows, elements of indoor advertising (pointers, information boards, price tags, etc.), service personnel overalls. Window showcases decorate not only the enterprise, but also become an element of street design.

Exhibitions and fairs occupy a special place in the arsenal of means of advertising influence, as they provide very wide opportunities for demonstrating advertised goods and establishing direct contacts with direct buyers and business partners. Exhibition events are especially effective in combination with a complex of other advertising media. Trade shows are one of the most effective forms of advertising. They demonstrate all the products that are sold by the enterprise. However, they are carried out periodically, which reduces their effectiveness.

2.3 Development of measures to improve the marketing activities of ALC "Arlon"

In general, in order to improve the efficiency of managing the marketing activities of Arlon ALC, we can offer:

1) study the markets for goods, their segments, the choice of possible suppliers in accordance with the trade and technological process, since the key element of marketing management is the definition of a marketing strategy and market research for goods sold. The results of the study should reflect the real demand for food products, which should contribute to making informed decisions about the appropriateness of purchasing specific types of products and the volume of their sale. At the same time, attention should be paid to determining the suppliers of the required trade and technological equipment, its technical characteristics and cost, and terms of delivery. Responsibilities for the study of sales markets to assign to the department of marketing research.

2) a comprehensive analysis of all technical and economic processes for the sale of goods should cover the period of time from the initial calculation of the required investments to determine the effectiveness of their investment and rational use. Therefore, economic calculations should be related to:

Substantiation of an innovative strategy for increasing sales efficiency,

The amount of capital necessary for the development of trade,

Efficiency of capital investment in fixed and working capital, labor resources;

The main areas of distribution and use of profits.

These marketing management functions should be carried out by the marketing management department (trade organization), based on the data provided by the departments of the commodity nomenclature, sales departments, accounting information and the planning and economic department.

3) based on the study of the sales market and competitors, calculate the volume of wholesale turnover in the annual context, at the same time determining the amount of investment, planning distribution costs, forming a financial strategy. It is advisable to apply the methods of simulation modeling of sales management and profit management problems. This function should be performed directly by the marketing management department in order to more clearly define the strategic directions of the firm's marketing activities.

Focusing on long-term success in its production and commercial activities, ALC "Arlon" must evaluate the effectiveness of its marketing activities at certain intervals. Such an assessment is intended to provide a marketing audit carried out as part of strategic control.

All retailers, without exception, like to have recommended retail prices in their price lists, in addition to the selling price. This partly speeds up the decision-making process and aligns with their perception of brand owner endorsement and positioning.

The next feature is the requirements of networks for exhibition samples and their presentation. It all depends on the nature of the positioning of the network itself. If it's a hypermarket-type multi-brand, it's unlikely that you'll be allowed to use POS materials, since multi-brands usually sell a product, not a specific brand.

As for regional chains, which clearly differ in the system of organization and formats of stores, they, on the contrary, will gladly accept all visual aids that will help to inform the consumer about the benefits of goods as fully as possible.

Products of elite categories, as a rule, inspire respect at all levels, these products are pleasant to sell, and almost always these products provide a good margin (from 50 to 100%) and retail chains are happy to organize small promo "islands" and even organize and the design of a “shop within a shop”.

Determine the budget for the proposed activities (Table 3.7).

According to the author, taking into account the current trends, the economic effect of the proposed measures to develop a program to improve the marketing mix is ​​to increase sales. The economic effect of the increase in sales is achieved by reducing the share of semi-fixed costs in the costs of the enterprise, and, accordingly, by increasing the amount of profit per ruble of output. According to the author, the increase in revenue due to the proposed activities in 2010 compared to the option without the activities will be 3%.


Table 2.1

Event budget

Name of the event Expenditures Budget, thousand rubles
1 2 3
1. Sale of related products Costs for organizing the purchase of goods 5000
2. Implementation of a flexible system of discounts at the enterprise Development of Regulations on discounts 200
3. Creation of an enterprise website Website development by Urbis Internet development studio (Brest) 1400
4. Sales of the company's products in the regional markets of the Republic of Belarus Annual payroll of an additional employee of the marketing department with deductions 13500
5. Acquisition of own transport for the delivery of goods to the consumer

Purchase of tractor MAZ-5432A3-322

Purchase of semi-trailer MAZ-975830-3021

Total for the event

Total - 243200

Let's calculate the increase in gross profit due to the development of activities in table 2.2.

Table 2.2

Calculation of gross profit from events

Name of indicator year 2009 2010
1 2 3
Revenue in current prices (excluding taxes and deductions from revenue), million rubles 25891 26668
Total cost, million rubles 24602 24919
including:
- variable costs 10579 10896
- fixed costs 14023 14023
Increase in production cost -
Profit, million rubles 1289 1748
Product profitability, % 5,2 7,0
Increase in profit due to increased sales compared to 2009, million rubles - +459

Calculations show that the annual volume of sales will increase compared to the option without the implementation of measures by 777 million rubles. (or 3.0%) in 2010. At the same time, the cost of sales will increase by 317 million rubles due to a decrease in the share of semi-fixed costs. Thus, the annual gross profit due to the activities will increase compared to the actual level of 2009 by 459 million rubles.

Conclusion: the program for improving the marketing complex of ODO "Arlon" proposed by the author is real and cost-effective. For each ruble of costs invested in activities (310.4 million rubles), the enterprise will receive 338.6 million rubles in 2010 and subsequent years. increase in net profit or an average of 1.091 rubles of net profit per 1 ruble of costs for these activities.


CONCLUSION

As modern experience shows, wholesale companies in most cases carry out marketing functions better than the manufacturer, since they have well-established ties with retail trade, as well as a good warehouse and transport base. Today, wholesale companies provide their customers not only with goods, but also with a wide range of related services: advertising at the point of sale, organization of sales promotion events, delivery of goods, pre-sale preparation, including packing and packaging of goods under the brand name of a retail enterprise or retail chain. In the market of technically complex goods, wholesale companies organize, with the support of manufacturers, service centers.

And since the activity of any intermediary increases the cost of goods, the task of the wholesale link in the distribution system is to form a minimum wholesale margin (due to the rationalization of trade and logistics operations) or to provide the product with additional values ​​for the buyer, who will perceive the set price as fair.

According to the results of the calculations, it can be concluded that the proposed measures to improve the efficiency of the marketing activities of ALC "Arlon" are cost-effective.

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Wholesale trade in Russia has a number of features that seriously distinguish it from retail trade or production.

Firstly, a Russian wholesaler performs a wider range of marketing functions than other market participants, as an intermediary that provides information about consumer preferences and market conditions not only to itself, but also to its suppliers and customers.

Secondly, in Russia, in the field of wholesale trade, the attitude to marketing as a predominantly trade and marketing or even advertising activity still prevails, leaving strategic issues outside of attention, which cannot but affect its results.

Wholesale trade enterprises are engaged in the fact that they distribute the totality of manufactured goods, bring them to a retail network, which then sells them to direct consumers.

The number of links in the distribution chain varies depending on the product being distributed.

The main types of wholesale trade organizations are discussed in paragraph 1.1.

The marketing function is most pronounced among independent wholesalers who acquire goods as their own property and carry out trade at their own discretion; there is practically no marketing function at stock exchanges and wholesale markets. For dealers and regional distributors of large manufacturers, marketing activities are centralized in the main company, the manufacturer, and distributors are only conductors of the marketing strategy of the central office.

For wholesale enterprises that acquire ownership of goods for the purpose of further resale, the basis for assessing profitability is the trade margin, the amount of which reflects the share of profit in the price of goods.

Such enterprises are completely free to make decisions regarding the choice of products, their suppliers and buyers, therefore, in order to function effectively in the market, they must have their own marketing policy, study the competitive environment and consumers, have their own market positioning strategy, their own methods of sales promotion.

Thus, the marketing environment in the field of wholesale trade undoubtedly exists, while it has a number of features that distinguish it from other industries.

The first feature is that a special entity appears on the wholesale market - the wholesale consumer, which differs significantly from the final consumer: he actually acts as an intermediary client promoting the goods to the final consumer, and unlike the final consumer, he acquires the goods, not in order to use it for its intended purpose, but for further resale for profit.

Usually, wholesale consumers differ from other market participants in a lesser degree of independence, since they focus on both the consumer market and suppliers, they tend to specialize in certain product groups, they are more interested in the economic characteristics of goods (for example, profitability), rather than quality characteristics. , wholesale consumers bear the costs associated with wholesale consumption and the organization of wholesale trade (warehousing, transportation, administrative costs).

A significant part of the wholesale market entities (especially small and medium-sized wholesalers) act in the market in two roles at once, being both sellers and wholesale consumers. On the one hand, they sell goods to a retail network, on the other hand, they themselves carry out bulk purchases, so their strategy is usually divided into two sets of measures - sales organization and procurement optimization.

The second feature of the activities of wholesalers is that the wholesaler deals with two levels of demand: demand from wholesale consumers (its direct customers) and demand from end consumers, which often causes certain contradictions - the demand of end consumers is associated with both price, and with the quality characteristics of goods, and the demand of wholesalers is mainly related to the marginality of products.

The demand of end consumers is primary and it cannot be ignored, but the idea of ​​wholesale buyers about it can differ significantly not only from the opinion of the wholesaler, but also from reality, therefore, focusing on primary demand in work entails responsibility and a certain degree of risk that the goods will be are not in demand by wholesale consumers.

Therefore, the main task of the wholesaler in focusing on the demand of the end consumer is training, informing wholesale consumers about the need to sell certain goods, as well as assistance in the development and use of marketing tools to promote them.

The wholesaler and the wholesaler often compete with each other for the downstream market, and, therefore, the seller is forced to immediately determine whether his strategy is to organize work through other wholesalers, or, if possible, he is ready to work with any buyers, up to the sale. retail

When developing product priorities and analyzing different products, a wholesaler sometimes finds himself in a situation where, for the same product, the performance indicators for him and his wholesale consumer turn out to be fundamentally different.

The third feature of the activities of wholesalers is that wholesalers provide marketing information not only to themselves, but also to manufacturers and wholesale consumers, including retailers, through the sphere of wholesale trade, the consumer, his requests and needs are influenced by the manufacturer, which determines the volume of production. and assortment composition of manufactured goods.

Manufacturers have more modest opportunities to study demand and influence it than wholesalers located closer to the buyer. The manufacturer cannot track the sales dynamics in detail and in a timely manner and promptly respond to changes in the market situation (primarily, the sales structure - for which product groups growth is slowing down, for which there is insufficient satisfaction of demand, etc.).

At the same time, wholesale consumers do not always have a complete understanding of the market situation and cannot adequately take into account all developing processes in their own strategic marketing. A wholesale consumer is not always able to carry out all the necessary marketing activities, a significant part of which is generally possible only at a level not lower than a large wholesaler.

Thus, under normal conditions, a large wholesaler and its wholesale consumers are not competitors, but by rationally distributing the amount of work among themselves, they contribute to the growth of sales volumes and an increase in inventory turnover.

These features of the wholesale trade have a diverse impact on the marketing strategy.

Wholesalers must make a number of marketing decisions, the main ones relating to the selection of the target market, the formation of a product range and complex of services, pricing, promotion and the choice of location of the enterprise.

Target market decision. Like retailers, wholesalers need to define their target market rather than trying to cater to everyone. The wholesaler can choose the target group of customers according to their size, their type, and the degree of interest in the service. Within the target group, the wholesaler can identify the most profitable customers, develop attractive offers for them and establish closer relationships with them. It can offer such customers an automated reorder system, organize a management training course and advisory service, and even sponsor a voluntary network. At the same time, the wholesaler can turn away less profitable customers by setting higher minimum order volumes or price premiums for low-volume orders.

Decision on the product range and range of services. A wholesaler's product is the assortment he offers. There is a lot of pressure on wholesalers to offer a full range and maintain sufficient inventory for immediate delivery. But this can have a negative impact on profits. Therefore, wholesalers think about how many assortment groups of goods to deal with, and select only the most profitable product groups for themselves.

Pricing decision. To cover their costs, wholesalers usually make a certain markup on the initial cost of the goods. Wholesalers are beginning to experiment with new approaches to pricing problems. They may cut net profit margins on certain products in order to win more of the right customers. They may approach a supplier with an offer to set a low preferential price if they have the opportunity to increase the overall sales of the supplier's goods by doing so.

Decision on incentive methods. Most wholesalers don't think too much about incentives. Their use of merchandising advertising, sales promotion, propaganda and personal selling techniques is largely ad hoc. Particularly behind retailers is the technique of personal selling, as wholesalers still view sales as a one-salesperson-to-one-customer negotiation rather than a collective effort to secure sales to major customers, strengthen relationships with those customers, and validate their service needs.

Decision on the location of the enterprise. Wholesalers typically locate their businesses in low-rent, low-tax areas and spend minimal money on landscaping and facilities. To combat rising costs, they are developing new methods and techniques of activity.

The position of a wholesale company or a manufacturer engaged in wholesale trade depends significantly on the chosen marketing strategy, marketing policy and the nature of marketing decisions.

The tasks (functions) of wholesale marketing are presented in table 1.

Table 1. Marketing tasks in the wholesale trade system

Marketing tasks

Development of marketing strategies

retaining and increasing market share;

marketing channel design;

development of competitive behavior.

Carrying out marketing research

research of the professional sales market: competitors, small wholesale and retail networks;

consumer research;

supplier market research.

Market segmentation

segmentation of professional intermediary buyers;

consumer segmentation;

selection of target segments.

Purchasing Marketing

determination of the relationship between the nature of commodity demand and procurement requirements;

marketing evaluation of suppliers;

development of procurement policy.

Marketing logistics

determination of buyers' requirements for the logistics structure of the wholesaler's distribution system;

search for competitive advantages in the field of sales logistics.

Sales Marketing Solutions

pricing policy of the wholesale company;

commodity and assortment policy;

marketing policy;

service policy;

communication policy.

Organization of merchandising

organization of merchandising at the initiative of the manufacturer;

organization of merchandising at the initiative of the wholesale company.

Marketing audit of the sales system

organization of work with claims of buyers;

development of a sales marketing audit program.

Marketing Strategies in the field of sales activities, enterprises are developed in the event of expanding sales in the old market, entering new markets, when designing new sales channels, for example, when the old sales system has ceased to be effective.

In marketing activities, an enterprise inevitably encounters competing firms, and sometimes it specifically provides for competition between its own distribution channels (horizontal or vertical types).

In relation to external competitors, a competitive strategy or a cooperation strategy is being developed. In the case of choosing a rivalry strategy, the enterprise determines the type of competition (price, non-price) and predicts the behavior of competitors.

The scale of competitive rivalry can extend to the world market, the market of a particular country, within the same city, in one or more segments. Finally, there may be a struggle for ownership of a niche.

The implementation of marketing strategies in sales activities requires a long time, significant financial costs, since, as a rule, investments in sales are required. In tab. 2 shows a plan for the marketing strategy of the enterprise when it enters the Russian market.

Marketing research carried out by a wholesaler covers the three most important areas:

Research of professional subjects of the sales market: competitors, retail network, other buyers of goods, for example, a restaurant catering system, cafes, small wholesalers operating in wholesale and retail markets, etc.;

Research of consumers - the population in order to obtain information from them about goods that are in demand, and about the level of dissatisfaction with different brands;

Market research of suppliers to solve their own problems related to procurement.

Table 2. An example of a marketing strategy plan for an enterprise when entering the Russian market

St. Petersburg

Million cities

Coverage in million people

Number of retail outlets covered

Potential turnover with given coverage in retail prices, mln. $

Average consumption per person per year, kg/year

Market share in %

Number of sales personnel, people

Number of wholesale depots

Other studies may be carried out based on the strategic goals of companies.

The organization of marketing research depends on the qualifications and availability of marketers. In their absence, third-party researchers can be involved or a ready-made report compiled by a marketing firm based on previous research can be bought.

At the initiative of the supplier-manufacturer, it is possible to conduct various experimental studies to assess the consumer qualities of the goods.

Market segmentation is a mandatory marketing function of a wholesale enterprise. For example, to select target segments of professional buyers and to know the purchasing preferences of different segments of the population and their reaction to the supplied goods.

The professional sales market is segmented according to such criteria as: purchase volumes, breadth of assortment, business reputation, solvency, pricing policy, etc.

If the consumer is the population, then various systems of indicators are used, choosing from them those that best characterize the consumer segment (social, demographic, economic, behavioral and other indicators).

Purchasing marketing serves to gain competitive advantages already at the stage of working with suppliers through the acquisition of goods that can satisfy the needs of end customers.

In this case, the following tasks are solved:

Purchase goods that are in demand by the consumer;

The procurement process should provide economic benefits for the wholesaler (due to obtaining discounts, deferred payment);

In case of non-conforming goods, the wholesaler should be able to replace them.

The manufacturing enterprise makes purchases of raw materials, parts of components, also taking into account the required quality of the goods produced.

The procurement process consists of a number of sequential steps:

a) determining the needs for a specific product, a specific brand with the establishment of its quantity;

b) determining the needs in the assortment, which is desirable to buy from one supplier;

c) determination of the criteria that form the initial basis for assessing suppliers and negotiating with them (economic, marketing, technical, logistical requirements);

d) search and analysis of suppliers by methods of marketing research of the market;

e) selection of suppliers and organization of negotiations with them;

e) placement of trial orders;

g) evaluation of results;

h) conclusion of long-term contractual agreements.

We can formulate the main requirements for suppliers:

Popularity (fame of the brand;

Reliability;

Availability;

Interest in working together;

Understanding the role of marketing in promoting your products;

Minimum delivery time;

Take a share of the risk, for example, associated with transportation.

When selecting suppliers, the wholesale company decides whether to choose one supplier (principle of concentration of orders) or select several suppliers (principle of dispersion of orders).

The advantage of concentrating orders with one supplier allows you to get big discounts due to the larger order size. This is also facilitated by close cooperation, including the implementation of joint projects for the production of new goods. The wholesale company can provide information about new demand trends, new products coming to the market from other manufacturers.

However, working with one supplier increases the wholesaler's risk and limits his ability to quickly adapt to the requirements of the retail network.

To reduce this kind of risk, the wholesale company works simultaneously with several suppliers. If suppliers are interested in working with a wholesaler, then this can be used to obtain additional benefits by extracting concessions from them.

Marketing logistics wholesale company is to develop such a transport and warehouse scheme that would take into account the requirements of procurement marketing and sales marketing. Like other enterprise structures focused on a marketing approach in their work, logistics services must take into account the specifics of the behavior and requirements of retailers that they impose on their wholesalers. This is, first of all, the size of the consignment of goods and the speed of delivery.

Often such requirements lead to the fact that the wholesale company is forced to place trading warehouses closest to the stores. On the other hand, the wholesaler's own purchases of large quantities of goods from manufacturers forces him to solve the following problem: to have a central distribution warehouse or, bypassing it, to deliver goods to regional warehouses.

Marketing solutions in the sales system aim to support the implementation of the planned volume of goods in the local and regional markets.

Marketing information that fuels the sale helps to reduce the risk of the sales activity.

product line decision

When making decisions on the assortment, it is necessary to take into account the degree of proximity between goods of various product groups, the capabilities of the enterprise (financial, personnel, warehouse, etc.), customer requirements, and the presence of competitors.

From a financial point of view, the formation of the assortment takes place taking into account the turnover of goods, the size of the turnover and the profit received.

The expansion of the range is carried out for several reasons, including:

For some products of the main assortment, it is necessary to have complementary products (complement products);

The activity of a wholesale company with this assortment is unprofitable (small turnover);

Other marketing tasks are solved: new products are promoted, the company switches to larger retail segments, etc.

Pricing decision.

In the overwhelming majority of cases, when concluding a deal with a wholesale company, the main factor is the price, quality of goods and payment terms. In tab. Figure 3 shows the data of surveys conducted among St. Petersburg wholesalers, and for comparison, the results of a survey of retail enterprises in France are shown.

Table 3

Therefore, the wholesale price should be profitable for the store, taking into account the nature of the demand for this product and the price offers of competitors.

Sales channel decision.

Options for decisions about methods and distribution channels are made in the same way as the manufacturer.

A big advantage of the sales structure of a wholesale company is the ability to deliver goods to the retail network in small batches in a short time. In addition, sales should be aimed at finding new customers and developing new markets.

Deciding on the placement of a storage location for inventory

The wholesale company decides on the organization of a system of warehouses or one centralized warehouse, and possibly a combination of them.

The starting points are the ratio between the costs of maintaining the production activities of warehouses and improving the wholesaler's customer service. On Fig. 1 shows an example of the location of warehouses of a Russian wholesale company.

Rice. one.

From the point of view of marketing, the role of wholesale trade is to meet the needs of retail enterprises as much as possible by supplying them with the necessary goods in certain volumes and on time. Being usually located in large settlements (cities), wholesale companies are also well aware of the needs of end customers. Therefore, they, independently or with the help of a product manufacturer, are able to organize powerful marketing support for retail trade.

Sales marketing: CHAPTER IV. Wholesale marketing

From the position of a manufacturing enterprise, wholesale trade is an important link in distribution, which can and does solve its marketing problems.

From the point of view of marketing, the role of wholesale trade is to meet the needs of retail enterprises to the maximum, supplying them with the necessary goods in certain volumes and on time. Being usually located in large settlements (cities), wholesale companies are also well aware of the needs of end customers. Therefore, they, on their own or with the help of a product manufacturer, are able to organize powerful marketing support for retail trade.

As modern experience shows, wholesale companies in most cases carry out marketing functions better than the manufacturer, since they have well-established ties with retail trade, as well as a good warehouse and transport base. Today, wholesale companies provide their customers not only with goods, but also with a wide range of related services: advertising at the point of sale, organization of sales promotion events, delivery of goods, pre-sale preparation, including packing and packaging of goods under the brand name of a retail enterprise or retail chain. In the market of technically complex goods, wholesale companies organize, with the support of manufacturers, service centers.

And since the activity of any intermediary increases the cost of goods, the task of the wholesale link in the distribution system is to form a minimum wholesale margin (due to the rationalization of trade and logistics operations) or to provide the product with additional values ​​for the buyer, who will perceive the set price as fair.

Solving the problem of satisfying the interests of manufacturers, on the one hand, retail trade and end customers, on the other hand, has led to a variety of methods and forms of wholesale trade.

by breadth of assortment

  • wide assortment (1-100 thousand items);
  • limited range (< 1000 наименований);
  • narrow range (< 200 наименований);
  • assortment specialized;

by delivery method

  • delivery by own transport;
  • sale from a warehouse (self-delivery);
  • by degree of cooperation
  • horizontal cooperation for joint purchases and organization of wholesale markets;
  • vertical cooperation for the purposes of marketing and competition with retailers for the end-user market;

in relation to the marketing system

  • exclusive sales system: the manufacturer provides a license to trade under the terms of franchising;
  • selective sales system: distribution and dealer agreements between the manufacturer and wholesale companies chosen by him;
  • intensive sales system: work simultaneously with all intermediaries;

by turnover

  • large wholesalers;
  • medium wholesalers;
  • small wholesalers;

There are three general categories from a wholesaler's point of view:

  • wholesale trade of manufacturers;
  • wholesale trade of intermediary enterprises;
  • wholesale trade carried out by agents and brokers.

Wholesale trade is carried out by manufacturers with the help of their own sales bodies, for which a subsidiary wholesale company is created. However, the activities of such a company will be justified if the volumes and range of products produced are sufficient. Otherwise, it is advisable to transfer the functions of wholesale trade to independent companies.

Independent wholesale companies are organized in accordance with the above classification, depending on the requirements of the retail trade and their own capabilities.

A detailed classification of the types of wholesale intermediaries is given by F. Kotler [9].

The choice of the form of wholesale trade depends on the specific product, its position on the market (in demand; demand is not great, the degree of market saturation), on the specific transaction of the wholesale company with the seller of the goods.

There are two main forms of wholesale trade:

transit;

warehouse.

In the transit form, goods are delivered from the manufacturer to a retail chain or another wholesale company (smaller or located in another city), bypassing the warehouse of the intermediary wholesaler. This form has the advantage that turnover is accelerated, logistics costs are reduced, and the safety of goods is increased.

Transit delivery is used if intermediate preparation of goods for quality, packaging, sorting, etc. is not required. In this case, the intermediary wholesaler does not have the opportunity to form an assortment, except for what the manufacturer shipped.

There are two types of transit delivery settlements with manufacturers:

with payment for a transit consignment of goods;

b) without investing own funds by receiving an intermediary interest (commission).

In the second case, the wholesale company performs organizational functions and is not the owner of the goods.

In the warehouse form, a batch of goods from the manufacturer enters the warehouse of the wholesale company, and then is distributed through various distribution channels to retail. Despite the increased logistics costs, in this case, the needs of trade in pre-sales preparation are better met.

The rhythm of supplying shops is also improving, including in small batches, which is convenient for them. It opens up the possibility of forming the product range required for each store.

The most common types of wholesale trade from a warehouse are:

but). personal selection of goods in the warehouse;

b). upon a written request (for example, sending a fax) or an oral request by phone from the store;

in). through field sales representatives (agents, sales managers);

G). using active calls from the control room;

e). trade at wholesale exhibitions and fairs.

The choice of the type of trade for the wholesaler is determined taking into account the desire and size (capacity) of the retail enterprise.

Wholesale with personal selection is advisable when a retailer wants to quickly make a purchase (stocks are running out), expects to form an assortment on the spot, select new products, and receive discounts for pickup.

Personal selection is often used in the purchase of fabrics, garments and knitwear, fine wines, furs, etc.

To demonstrate some goods, novelty goods, the wholesale enterprise equips a demonstration or showroom.

During personal selection, marketers of a wholesale company can conduct a survey of visitors, test products, take into account comments from both the retailer and customers.

For many standard products, personal selection is organized using self-service. To move the selected goods, small-scale mechanization means are used: cargo carts, roller conveyors, stackers, etc.

Wholesale trade on a written request or by telephone is carried out on the basis of a pre-signed agreement between the buyer and the seller. The terms of payment for each order are also stipulated there. Delivery of goods to the store can be carried out by the transport of the wholesaler or the store. In the first case, the time of the store employee is saved, who does not need to go to the wholesaler for the goods, but the time of delivery of the ordered goods to the store may increase.

Wholesale trade with the help of traveling sales agents and managers has become widespread as the most active form of marketing.

To do this, the wholesale company organizes an agency network to search for buyers - legal entities (smaller wholesalers and stores). Traveling agents maintain contact with their customers, monitor the availability of goods on the trading floor of the store, control the timeliness of payments for goods, etc.

For better coordination of sales agents, the latter can be assigned to a certain territory, to a group of customers, or to sell only certain products.

Wholesale through active (outgoing) calls from the office or sales department. For this, a dispatcher is organized, where specially trained sellers work. Dispatchers-sellers transfer the received information about potential buyers to sales managers. The dispatch service can also take orders from old customers, perform marketing telephone surveys, and keep sales statistics.

Wholesale trade at exhibitions and fairs allows you to conclude supply contracts during a visit to the exhibition by representatives of the buyer or to conduct preliminary negotiations. Exhibitions and fairs attract a large number of professional market participants (manufacturers, intermediaries, consumers), so here you can conduct a large amount of marketing research, get the latest information about new products. The exhibition must be attended by authorized representatives of the sales service, responsible for the efficiency of work at it.

The position of a wholesale company or a manufacturer engaged in wholesale trade depends significantly on the chosen marketing strategy, marketing policy and the nature of marketing decisions.

The tasks (functions) of wholesale marketing are presented in Table 5.

Table 5 Marketing tasks in the wholesale trade system

Marketing strategies in the field of marketing activities of the enterprise are developed in the case of expanding sales in the old market, entering new markets, when designing new marketing channels, for example, when the old sales system has ceased to be effective.

In marketing activities, an enterprise inevitably encounters competing firms, and sometimes it specifically provides for competition between its own distribution channels (horizontal or vertical types).

In relation to external competitors, a competitive strategy or a cooperation strategy is being developed. In the case of choosing a rivalry strategy, the enterprise determines the type of competition (price, non-price) and predicts the behavior of competitors.

The scale of competitive rivalry can extend to the world market, the market of a particular country, within the same city, in one or more segments. Finally, there may be a struggle for ownership of a niche.

The implementation of marketing strategies in sales activities requires a long time, significant financial costs, since, as a rule, investments in sales are required. In tab. 6 shows a plan for the marketing strategy of the enterprise when it enters the Russian market.

Table 6 An example of a marketing strategy plan for an enterprise when entering the Russian market

St. Petersburg
Moscow
Million cities
Other
CIS
Coverage in million people
Number of retail outlets covered
Potential turnover with given coverage in retail prices, mln. $
Average consumption per person per year, kg/year
Market share in %
Number of sales personnel, people
Number of wholesale depots

Marketing research carried out by a wholesaler covers the three most important areas:

research of professional subjects of the sales market: competitors, retail network, other buyers of goods, for example, a restaurant catering system, cafes, small wholesalers operating in wholesale and retail markets, etc.;

research of consumers - the population in order to obtain information from them about goods in demand, and about the level of dissatisfaction with different brands;

market research of suppliers to solve their own problems related to procurement.

Other studies may be carried out based on the strategic goals of companies.

The organization of marketing research depends on the qualifications and availability of marketers. In their absence, third-party researchers can be involved or a ready-made report compiled by a marketing firm based on previous research can be bought.

At the initiative of the supplier-manufacturer, it is possible to conduct various experimental studies to assess the consumer qualities of the goods.

Market segmentation is a mandatory marketing function of a wholesale enterprise. For example, to select target segments of professional buyers and to know the purchasing preferences of different segments of the population and their reaction to the supplied product.

The professional sales market is segmented according to such criteria as: purchase volumes, breadth of assortment, business reputation, solvency, pricing policy, etc.

If the consumer is the population, then various systems of indicators are used, choosing from them those that best characterize the consumer segment (social, demographic, economic, behavioral and other indicators).

Purchasing marketing serves to gain competitive advantages already at the stage of working with suppliers through the acquisition of goods that can satisfy the needs of end customers.

In this case, the following tasks are solved:

purchase goods that are in demand by the consumer;

the procurement process should provide economic benefits for the wholesaler (due to obtaining discounts, deferred payment);

in the case of substandard goods, the wholesaler should be able to replace it.

The manufacturing enterprise makes purchases of raw materials, parts of components, also taking into account the required quality of the goods produced. The procurement process consists of a number of sequential steps:

but). determination of needs for a particular product, a particular brand with the establishment of its quantity;

b). determination of needs in the assortment, which is desirable to buy from one supplier;

in). determination of the criteria that form the initial basis for assessing suppliers and negotiating with them (economic, marketing, technical, logistical requirements);

G). search and analysis of suppliers by methods of marketing research of the market;

e). selection of suppliers and organization of negotiations with them;

e). placement of trial orders;

g). evaluation of results;

h). conclusion of long-term contractual agreements.

We can formulate the main requirements for suppliers:

  • popularity (fame of the brand;
  • reliability;
  • availability;
  • interest in working together;
  • understanding the role of marketing in promoting your products;
  • minimum delivery time;
  • take a share of the risk, for example, associated with transportation.

When selecting suppliers, the wholesale company decides whether to choose one supplier (principle of concentration of orders) or select several suppliers (principle of dispersion of orders).

The advantage of concentrating orders with one supplier allows you to get big discounts due to the larger order size. This is also facilitated by close cooperation, including the implementation of joint projects for the production of new goods. The wholesale company can provide information about new demand trends, new products entering the market from other manufacturers.

However, working with a single supplier increases the risk of the wholesaler and limits his ability to quickly adapt to the requirements of the retail network.

To reduce this kind of risk, the wholesale company works simultaneously with several suppliers. If suppliers are interested in working with a wholesaler, then this can be used to obtain additional benefits by extracting concessions from them.

The marketing logistics of a wholesale company is to develop such a transport and warehouse scheme that would take into account the requirements of procurement marketing and sales marketing. Like other enterprise structures focused on a marketing approach in their work, logistics services must take into account the specifics of the behavior and requirements of retailers that they impose on their wholesalers. This is, first of all, the size of the consignment of goods and the speed of delivery.

Often such requirements lead to the fact that the wholesale company is forced to place trading warehouses closest to the stores. On the other hand, the wholesaler's own purchases of large quantities of goods from manufacturers forces him to solve the following problem: to have a central distribution warehouse or, bypassing it, to deliver goods to regional warehouses.

Marketing solutions in the distribution system are intended to support the implementation of the planned volume of goods in the local and regional markets.

Marketing information that fuels the sale helps to reduce the risk of the sales activity.

Sales marketing solutions cover the entire marketing mix.

product line decision

When making decisions on the assortment, it is necessary to take into account the degree of proximity between goods of various product groups, the capabilities of the enterprise (financial, personnel, warehouse, etc.), customer requirements, and the presence of competitors.

From a financial point of view, the formation of the assortment takes place taking into account the turnover of goods, the size of the turnover and the profit received.

The expansion of the range is carried out for several reasons, including:

for some products of the main assortment, it is necessary to have complementary products (complement products);

the activity of a wholesale company with this assortment is unprofitable (small turnover);

other marketing tasks are solved: new products are promoted, the company switches to larger retail segments, etc.

Pricing decision.

In the overwhelming majority of cases, when concluding a deal with a wholesale company, the main factor is the price, quality of goods and payment terms. In tab. Figure 7 shows the data of surveys conducted among St. Petersburg wholesalers, and for comparison, the results of a survey of retail enterprises in France are shown.

Table 7

Therefore, the wholesale price should be profitable for the store, taking into account the nature of the demand for this product and the price offers of competitors.

Sales channel decision.

Options for decisions about methods and distribution channels are made in the same way as the manufacturer.

A big advantage of the sales structure of a wholesale company is the ability to deliver goods to the retail network in small batches in a short time. In addition, sales should be aimed at finding new customers and developing new markets.

Experience: In St. Petersburg, small companies deliver goods to many stores in the city - carriers or private individuals in their cars.

Deciding on the placement of a storage location for inventory

The wholesale company decides on the organization of a system of warehouses or one centralized warehouse, and possibly a combination of them.

The starting points are the ratio between the costs of maintaining the production activities of warehouses and improving the wholesaler's customer service. On Fig. 10 shows an example of the location of warehouses of a Russian wholesale company.

Rice. 10 Organization of warehouses of the wholesale company PARTY-CENTER

The communication policy of the majority of wholesalers is aimed primarily at the professional market.

The most commonly used communication methods are:

personal selling

sales promotion

Large wholesale companies (Soyuzkontrakt, Uniland) also conduct PR campaigns.

Business advertising - placement in selected channels of a business proposal on the possibility of supplying goods at specific prices. Sometimes discounts and shipping conditions are also published. Advertising channels are selected such as those used by professionals: prefabricated catalogs (wholesaler, St. Petersburg store, Apraksin Dvor, etc.), specialized magazines, some popular newspapers and magazines.

Personal selling is carried out at all hierarchical levels of employees of the sales department: the director, managers and sales agents. Sometimes personal communications are performed by the heads of the wholesale company. For successful work, sales department employees must have representative advertising in the form of business cards, souvenirs, branded folders, pens, etc.

The professional behavior of the seller contributes to successful negotiations, and his authority influences the formation of the image of the entire wholesale company.

Sales promotion in wholesale trade is carried out in three directions:

but). stimulation of consumers;

b). stimulation of intermediaries;

in). stimulation of own sales personnel.

BUT. Consumer incentives is made with the aim of attracting buyers to make a purchase of this particular product. The buyer is emotionally pressured through intense advertising.

Specific methods and incentives depend on the type of buyers and the type of product.

The most common incentives are:

distribution of samples for display or for testing. This can be done in the form of posting, mailing, distribution in the store, attached to any product. For some foods, tasting is effective.

Coupons - give the right to purchase goods at a certain discount. Coupons can be sent by mail, attached to the first purchase, included in an advertisement. Coupons may be included in the package. They are effective for stimulating a product that is in the growth or maturity phase.

Quantity discount, when several packages of prepackaged goods or a set of different goods (set) are sold at a reduced price.

A premium is a product sold at a discount or free of charge attached to another product as a promotion (10 pcs + 1 can for free).

Vouchers are a type of bonus that you receive when you purchase a product to receive a discount on your next purchase.

Free service (delivery of furniture to your home).

Discount or free issue of goods upon presentation of a specified number of packages (lids, etc.) as evidence of previous purchases.

Rewards when buying goods for a certain amount. In this case, one of the attractive products available in the store is usually used as a premium.

The use of packaging that can be used for other purposes after the product is consumed, such as a can of instant coffee in the form of a coffee pot that is quite suitable for preparing this drink.

Money back guarantee if the product does not fit or you do not like it for some reason. The usual condition for this is the return of the goods in safety. At the same time, they do not require any explanation of the reasons for refusing the goods, and the procedure for receiving money is extremely simplified.

Acceptance of obsolete goods as a down payment for a new one in an installment sale.

Lottery coupons attached to the purchased product. The prize(s) are often very expensive things - cars, fur coats, especially high-quality consumer electronics, etc.

The meaning of sales promotion measures is not only to increase sales and a corresponding increase in the mass of profits. An increase in sales means a decrease in storage costs, and this circumstance must be taken into account when determining the amount of the discount resulting from a particular event. In the practice of foreign firms, the usual size of such a discount is about 2.5%.

B. Incentives for intermediaries

The main means of stimulating trade are:

  • providing discounts from the price for volumes (cumulative, non-cumulative discounts);
  • providing discounts for the inclusion of a new product in the purchased assortment;
  • discount discount;
  • providing distributor (dealer) discounts;
  • provision of representative materials with advertising of the manufacturer's trademark;
  • organization of professional meetings and specialized exhibitions;
  • contests, lotteries, games for dealers and other intermediaries to encourage an increase in purchases;
  • service organization;
  • organization of training;
  • consumer discounts (manufacturer price reduction to reduce prices in the entire chain of intermediaries);

Stimulation of buyers of industrial goods:

  • supply of spare parts;
  • installation, adjustment;
  • training;
  • repair of equipment;
  • warranty and post-warranty service;
  • acceptance of worn-out equipment.

The main stages of developing an incentive program:

  • goal setting;
  • determination of stimulation intensity;
  • determination of the conditions for the participation of the manufacturer in the incentive program;
  • identification of channels for disseminating information about the incentive program;
  • setting the duration of the incentive program;
  • timing of promotional activities;
  • drawing up a consolidated budget for the implementation of the incentive program;
  • assessment of the results of stimulation.

Before starting a full-scale incentive program, a preliminary test of the chosen method should be carried out.

B. Incentives for own sales force

The success of sales activities largely depends on how the employees of the sales department are interested in the results of their work. To do this, the company must have a system of incentives for sales personnel.

In its most general form, the incentive system has a financial and non-financial basis. Financial incentive methods involve a combination of a fixed part of the salary with a bonus, commission form of remuneration for specific results.

Non-financial methods - material (free lunches, payment for transport, etc.) and non-material (cups, certificates, etc.) incentives can apply both to an individual employee and to any group.

Service policy plays a big role when the product is technically complex and requires a large amount of after-sales service. Recently, the role of the service has greatly increased and this is a powerful marketing factor in a competitive market. Large enterprises, both manufacturers and intermediaries, create a network of service centers located as close as possible to consumers.

The manufacturer organizes service in two ways:

but). full after-sales service by creating our own (branded) service centers;

b). The manufacturer only undertakes to supply spare parts to an independent service company.

From the standpoint of marketing, the task of organizing service maintenance is to increase the value of the product. At the same time, it is assumed that the service is included as an important attribute of the product for the buyer, including its intangible, intangible component (attention, goodwill). Communication in the field of service is characterized by the individualization of personal communication, great flexibility, transparency of the production process (for example, the installation of a washing machine, an electric stove takes place in front of the buyer).

Orientation to the constantly changing needs of consumers leads to the need for interactive relations between the seller and the buyer, and in this case, the service plays an invaluable role. Specialists of service centers, periodically meeting with customers, are well aware of their product and the opinion of consumers about it. This can serve as the basis for developing interaction marketing principles.

Organization of merchandising.

Merchandising is any activity of a manufacturer or wholesaler at a retail location to maximize turnover.

Basic merchandising procedures:

but). placement of goods on the trading floor;

b). control over the timely replenishment of inventories and, especially, over the presence of goods in the right quantity on the trading floor;

in). assessment of the fairness of the price of the goods indicated on the price tag.

The placement of goods on the trading floor involves determining the place of the goods on the trading floor, according to the height and length of the trading shelf. Specific recommendations depend on the type of product, which for merchandising purposes can be divided into four main groups:

fast-selling goods that provide the store with a good turnover (meat, milk, etc.). The average price for such goods is known to the buyer, so if the price is attractive to him, then he can become a regular customer of the store;

standard goods (cereals, sugar, drinks) that the buyer expects to buy in the store and if they are not available, he will go to another store;

goods of impulse demand, should be noticeable and attract attention. Placed on separate, bright racks, as well as at the checkout;

special-purpose goods for which the buyer comes only to a specific store. A store that has these products is remembered by customers.

A merchandiser - a representative of a manufacturer or a wholesale company, of course, monitors his goods, seeking from the administration to fulfill the conditions agreed in advance for placing goods on the trading floor. Some manufacturers publish recommendations for displaying their products in special magazines intended for distribution to stores.

A marketing audit of the sales system should keep the sales system in a highly efficient state by periodically reviewing marketing decisions, especially with regard to the methods of distribution used, sales channels, the degree of their balance in the qualifications of sales personnel, and the content of complaints from partners. Of particular importance is the financial audit of sales: the state of receivables and payables, the level of bad debts, the turnover of inventory and working capital in general, the assessment of the possibility of theft, loss of goods, etc.