Organization of commercial activity at the enterprise of wholesale trade - abstract. Analysis of the activity of a wholesale enterprise (on the example of LLC) Analysis of the commercial activity of a wholesale enterprise
Send your good work in the knowledge base is simple. Use the form below
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Similar Documents
Characteristics of Metro Cash & Carry LLC. Consideration of the location and structure of the "Meat" department. Commodity and assortment characteristics of the goods, the principle of calculation, prices and price tags of the department of the shopping center. Participation in the Metro-mail and promotions.
practice report, added 05/26/2014
The role and importance of the commercial activities of the enterprise in the market. Organizational and legal activities of a retail trade enterprise. Evaluation of the effectiveness of commercial services. Organization of commercial work on retail purchases of goods.
term paper, added 03/30/2011
The essence, purpose and significance of the procurement work. Organization of purchases and selection of suppliers. Analysis of the purchasing activities of the trade enterprise IP Merkulova. Evaluation of commercial work on wholesale purchases of goods at the enterprise, inventory management.
term paper, added 10/22/2014
The concept and essence of commercial activity, the main features of management. Characteristics of services as goods. Tariff policy, advertising and information activities of the enterprise. Improving work on the formation and proposal of tariffs to subscribers.
thesis, added 09/24/2012
Essence and commercial work on the purchase of goods in a wholesale and retail organization. Commercial work for the sale of goods wholesale and retail trade organization. Analysis of the performance indicators of the commercial work of the enterprise on the example of LLC "Firuza".
thesis, added 12/08/2013
Functions, goals and objectives of the commercial activities of a retail trade organization. Commercial work on the purchase of goods. Organization of commercial work for the sale of goods. Analysis of performance indicators of commercial work in a trade organization.
term paper, added 02/04/2011
Organizational structure trade organization OAO "Chizhovsky Dvor", commercial service and its goals. Information support of trade. Work on wholesale purchases and sales. Analysis of financial and economic indicators and ensuring competitiveness.
practice report, added 01/12/2012
The role and importance of advertising in commercial activities. Characteristics of the organization of trade and commercial activities of OOO "Petrovich", advertising policy of the enterprise. Recommendations aimed at improving commercial activities in the field of advertising.
term paper, added 08/27/2012
Ministry of Education and Science Russian Federation
Federal Agency for Education
State educational institution of higher professional education
Russian State Trade and Economic University
Ivanovo branch
Faculty of Commerce and Marketing
Department of Organization and Technology of Commerce
REPORT
about undergraduate practice
Analysis commercial activity of the enterprise of wholesale trade in textile and clothing products Empire Tkani LLC
student(s) __________________
course
specialty 080301 Commerce (trade business)
Place of internship __________________
Term of practice from "___" _____ 200_ to "__" ______ 200__
Practice leader
from an enterprise (organization)
___________________
Head of practice from the University
___________________
Introduction
1. History of enterprise development
2. Study (acquaintance) of the Charter of the enterprise and other constituent documents, their compliance with the requirements of the law
3. Organizational structure of management with indication of departments, positions and location of management personnel
4. Goals, objectives and evaluation of the commercial activities of the enterprise, the role sales staff in achieving goals
5. Information support and its role in the management of commercial activities: technical means for collecting, processing and issuing information, automated information processing technology for developing commercial decisions
6. The markets in which the company operates, the priority of various market segments; range of goods and services of the enterprise, the formation of the range and sources of supply
7. Analysis of sales, inventory and cash resources; saving money in the course of business activities
8. Issues of office work organization; type and scope of documentation (contracts, orders, invoices, invoices, applications, receipts, checks, claims, etc.), preparation of special and current reports
9. Security issues related to the life of employees, commercial information about customers, products and trade and technical processes, profits, sales volume, as well as the safety of goods and property, access to computers and long-term plans of the company, compliance with sanitary rules
Conclusions and offers
Introduction
I did my pre-graduation internship at Imperia Tkani LLC.
This is a trading company specializing in the wholesale of textile and clothing products. LLC “Empire of Tissue” carries out its activities through the organization of wholesale trade from a warehouse.
From which it can be noted that object of study is a wholesale organization LLC "Empire of Tissue".
Subject of study is the commercial activity of the organization "Empire of Tissue" LLC.
aim passing the pre-diploma practice was familiarization with the constituent documents of the company, the commercial activities of the enterprise with the process of managing the procurement activities of the enterprise, as well as the consolidation in practice of knowledge on the organization of commercial activities and the collection of information for writing a thesis.
Tasks internships were familiarization with the organization, with the organizational structure of the enterprise, the principles of record keeping. Also, analyze the commercial activities of the enterprise and its financial condition, study and conclude contracts with customers and suppliers of the company.
1. History of enterprise development
Tissue Empire LLC is a young, dynamically developing company. Director of the organization Lyubov Albertovna Zakhvatova, she is also the only founder of the organization. The organization has been conducting commercial activities since June 26, 2006. From 2006 to the second half of 2008, the organization was selling cotton fabric and Turkish knitted fabric, and from the end of 2008 to the present, Turkish knitted fabric is not for sale, as this is not advisable due to the fact that representatives of Turkish manufacturing companies are now in Ivanovo. Accordingly, representatives sell at a lower price directly from the manufacturer. But the company did not lose heart and found a new way to make a profit from sales of ready-made garments. I would like to clarify that Imperia Tkani LLC does not have its own sewing workshop, this is due to the fact that the volume of sales of finished products is not large and is only an additional type of activity to the main one. The company also constantly participates in tenders (see attachments).
In 2006, the company worked on a simplified taxation system, and from 2007 to the present day, the company has been using a general taxation system.
Here is the information taken from the official website of Empire Tissue LLC:
The Company's office is located at 153003, Ivanovo, st. Red Dawns, 29/2, warehouse - Ivanovo, passage of Red Dawns, 4. (see attachments).
The company has a registered trademark (see attachments), which can be seen on the official website www.imperiatkani.ru and on company documents. On the site you can also find information about the organization, contacts, prices for goods and a little useful information about the types of fabric.
The company carries out three types of activities:
1. Production and wholesale of cotton fabrics from factories in Ivanovo and the Ivanovo region;
2. Wholesale and tailoring of bed linen and bedding;
3. Wholesale of terry products.
The motto of the company is quality, low prices and a satisfied client.
Tailoring on patterns and samples of clients - customers is possible.
It should be noted that the availability of prices for products is achieved due to the fact that the company carries out wholesale trade in knitted fabric.
“We have a small but very friendly team. Communicating with clients, we try to find an individual approach to each. I want people to always come to us with pleasure for work and just like that. We are always glad to consider counter-proposals” - Lyubov Albertovna Zakhvatova.
The warehouse is located next to the office, which is of no small importance for the loading of customers.
Opening hours from 9.00 to 17.00 from Monday to Friday, Saturday and Sunday are days off.
Delivery is carried out by road transport (3-ton) of the company at reduced rates.
Goods are certified and comply with GOST and TU.
For regular customers provided: a system of discounts, the possibility of deferred payment, sending cargo by container by rail, auto trading and business lines.
The company "Autotrading" offers services for the transportation of any cargo from 1 kg to 20 tons, organization of forwarding of shipments from the regions of the Russian Federation to the capital and from Moscow to the cities of Russia.
Company " Business Line» also carries out transportation of any goods within the Russian Federation and Belarus by any mode of transport.
2. Study (acquaintance) of the Charter of the enterprise and other constituent documents, their compliance with the requirements of the law
At the moment, Empire Tissue Limited Liability Company (hereinafter referred to as Tkan Empire LLC) is a private commercial enterprise and operates in accordance with the Charter of the enterprise, the Constitution of the Russian Federation and the current legislation of the Russian Federation.
Tkani Empire LLC is an independent legal entity registered by the Decree of the Head of the Ivanovo City Administration under registration number 1063702138444 in the Unified State Register of Legal Entities on June 26, 2006 (Table 1). Tkani Empire LLC has an independent balance sheet, settlement and other accounts in bank institutions, including foreign currency, has a round seal, may have stamps and letterheads with its name.
Table 1.
INFORMATION INCLUDED IN THE UNIFIED STATE REGISTER OF LEGAL ENTITIES AS OF 28.10.09
Tissue Empire LLC is an independent business unit operating on the basis of full cost accounting, self-financing and self-sufficiency.
Tkani Empire LLC, like any other enterprise carrying out financial and economic activities, receives income from which it pays various taxes and payments to the budget. The funds remaining at the enterprise after the payment of these taxes and payments go to its full disposal.
The charter of the firm "Empire of Tissue" LLC has the following points:
General provisions;
Objectives and activities;
Legal status of the Company;
Rights and obligations of members of the Company;
Issues of admission, exit and exclusion of participants;
The authorized capital of the Company and the property of the Company;
Transfer of a share (part of a share) of the Company's participants in the authorized capital of the Company to other participants and third parties;
Acquisition by the company of a share (part of a share) in the authorized capital of the Company;
Company's profit, finances and funds;
Management in the Company;
Representative offices;
Report and control;
Reorganization and liquidation;
The procedure for the Company to provide information to participants and other persons;
Society Documents.
According to paragraph 2.3. of the Charter of Imperiya Tkanka LLC, which states that the Company carries out state activities for mobilization preparation in accordance with the current legislation and regulations, at present the Charter of the enterprise is being revised by lawyers in accordance with the Federal Law of the Russian Federation of December 30, 2008. No. 312-FZ "On Amendments to Part One of the Civil Code of the Russian Federation and Certain Legislative Acts of the Russian Federation". A copy of the amended Articles of Association is attached.
3. Organizational structure of management with indication of departments, positions and location of management personnel
The development of a specific organizational structure involves the creation of a network through which management decisions pass, information connection different levels of management and control over the implementation of decisions. The management structure can vary significantly from company to company. There are three types of organizational structures:
Linear;
Linear regular;
Linear - regularly - functional.
Typically, a wholesaler starts as a simple line organization with top-down distribution of authority. As the responsibility of employees of the upper levels increases, it becomes necessary to increase the powers of specific employees in a certain link of a lower level of management, assigning only advisory functions to them. Therefore, we can say for sure that the organizational structure of Empire Tissue LLC is a linear organizational structure.
Here is an excerpt from the Charter of the company “10. Management in the Company”, in accordance with paragraph 10.1. The supreme body of the Society is the General Meeting of Participants, consisting of participants or their representatives. Each member of the Company has at the general meeting the number of votes proportional to its share in the charter capital of the Company. If the Company has a single participant, decisions on issues within the competence of the General Meeting of Participants are decided by the sole participant of the Company individually and are drawn up in writing.
The total number of the organization is 10 people:
Director - 1 person;
Deputy director for production issues - 1 person;
Chief Accountant- 1 person;
Manager - 3 people;
Warehouse manager - 1 person;
Driver - 1 person;
Loader - 2 people.
4. Goals, objectives and assessment of the commercial activities of the enterprise, the role of sales personnel in achieving the goals
The goals of the creation of Empire Tissue LLC are to carry out entrepreneurial activities and receive profit on this basis. The main activity is wholesale trade. But the company has the right to carry out any other activities not prohibited by law.
The objectives of the company is to achieve the goals set within the framework of the law at the maximum level.
The assortment of the wholesale warehouse of the Imperiya Tkanka company is represented by a variety of fabrics and ready-made garments (see attachments). This product is intended for both wholesale and retail organizations. The main customers of this warehouse are:
Wholesale and trade organizations;
Sewing enterprises-manufacturers.
The commercial policy of the enterprise gives preference to the products of Russian manufacturers, the main emphasis in the commercial policy of the enterprise is on expanding and deepening the range of textile, knitwear and clothing products sold.
The mission of the enterprise is to create a base of loyal consumers and take a stable position in the field of wholesale and trade.
It can be said that the activity was cost-effective only in 2007 and net profit organizations amounted to 278 thousand rubles. In 2008, there was a decline in turnover due to the crisis beginning in the country, and the fact that the company stopped selling Turkish linen also affected its activities, so the company did not bring a net profit, but only managed to cover its expenses and interest on a bank loan. And for six months of work in 2006, the company worked at a loss - 23 thousand rubles. But this can be explained by the fact that the company had just entered the market and the calculations included debts on loans to all organizations: suppliers, banks. Profit and loss statements, as well as the company's balance sheets for 2006, 2007, 2008, are attached to the report (see attachments).
The company has a sales department, represented by managers who combine the work of marketers. Marketing managers periodically carry out work to study the market and the work of competitors, report on the results to the director and deputy director of the company, who, in turn, take measures:
To improve positions in its market segment;
To attract new customers to increase the customer base;
To increase profits;
Price increase, in case of increase by its competitors.
5. Information support and its role in the management of commercial activities: technical means for collecting, processing and issuing information, automated information processing technology for developing commercial decisions
The chief accountant and storekeeper of the company work in the 1C Accounting program, and managers have experience in client bases in Microsoft Access, Excel, Word office applications, and also actively use Internet resources to find new partners and advertise on websites.
The basis of the technical support of the organization's personnel management system is a set of technical means (KTQ - a set of interconnected single control and (or) autonomous technical means for collecting, registering, accumulating, transmitting, processing, outputting and providing information, as well as office equipment.
The main characteristics of the tasks that should be taken into account when choosing equipment are:
Carriers of input and output information (documents, typed forms, machine storage media;
The volume of input and output information on the specified media;
Volumes of computational work;
Deadlines for the implementation of work on solving the problems of personnel management;
Forms and methods of presenting the results of solving problems to users.
When choosing equipment, one should take into account the purpose and composition of the equipment sets, as well as the performance during the performance of technological operations; reliability of work; compatibility of equipment of various types, including personal computers; cost of equipment; composition and number of service personnel; the area required to house the equipment.
The choice of the type, model, brand of technical means that can be used in the organization's personnel management service is carried out, as a rule, according to the classifier of industrial products (subject to changes), as well as using various directories and catalogs.
The use of office equipment in the practice of personnel management services is associated with the performance of various processing operations documented information or related to such processing. At the same time, the text part of the document (text structure, language style, calculation formulas and tables) enters the processing area; external physical form (location of details, method of applying information, size and quality of the media, etc.).
In order to make the most rational use of these technical means, it is necessary to have their classification, which would reflect the areas of their functional purpose.
The current practice shows that the main groups of office equipment are:
1) information carriers: information carriers on a paper basis, non-photosensitive; media for reprographic processes (thermal paper, film, etc.); microcarriers of visual information; sound carriers; video information carriers; magnetic media for recording coded information;
2) means of compiling and producing documents: manual writing tools; typewriters; dictaphone equipment; personal computer printers and plotters; specialized software products for PC;
4) document processing facilities: folding, perforating and cutting machines; collating and sorting devices; machines for the destruction of documents (shredders); aggregated lines for processing correspondence; machines for applying protective coatings on documents (laminators), etc.;
5) means of storing, searching and transporting documents: file cabinets; cabinets; racks; trolleys, etc.;
6) means of telecommunication: means and systems of fixed and mobile telephone communication; means and systems of telegraph communication; means and systems of facsimile transmission of information; Email;
7) other means of office equipment: scanners; computer accessories.
The simplest means of organizing interaction between remote subscribers is e-mail. The high speed of information transfer and reliability (at a relatively low cost of services) makes it possible to qualitatively change the role of postal communication. The main information flow in the system Email accounts for local networks, which usually connect PCs located in the same institution. This makes it possible to combine and rationally use computer resources, as well as drastically reduce paper workflow. The main requirements for networks include: ease of use, high speed of information transfer, low cost and secrecy.
Technical means are scanners, devices for creating an electronic copy of an image (text, drawing, etc.) in a computer. The application of scanners has a wide range and is in constant development. In particular, they can be used in desktop publishing systems, document processing systems, computer-aided design, information transmission (fax + modem + scanner).
To work with personnel, the company needed the following technical means:
3 professional computers "Samsung";
Speakers "Genius";
6 mice for Mitsumi computers;
4 Genius keyboards;
2 Toshiba laptops,
1 HP Laser Jet 1018 laser printer;
6 Panasonic phones (mini PBX);
1 fax-scanner-copier "Panasonic";
1 cash register "Orion";
1 currency detector (for the chief accountant);
6 calculators.
In stock:
1 Samsung professional computer
1 "Genius" keyboard;
1 mouse for Mitsumi computers;
1 calculator;
1 HP Laser Jet 1018 printer.
6. The markets in which the company operates, the priority of various market segments; range of goods and services of the enterprise, the formation of the range and sources of supply
World textile market: The total volume of the world textile market today is estimated at $450 billion with a steady growth trend in this market. World consumption of textiles and clothing grew by 4.9% in 2002, by 2.7% in 2003 and by about 3% in 2004. According to analysts' forecasts, the annual growth in consumption of textiles and clothing will average 2.2% in the future, and by 2010 it will reach 62 million tons.
An important factor influencing the consumption of textile products is the price. Typically, a decrease in the price of textiles, for example, by 10%, entails an increase in the level of its consumption by 0.4% in a year.
In the world market, the production of artificial fibers and fabrics is growing at a faster pace. According to forecasts, by 2010 the share of consumption of cotton products will decrease significantly compared to the consumption of products made of chemical fibers.
Light industry plays a significant role in the economy of world leaders. In the US, the share of light industry in GDP is 4%, in Germany - 6%, Italy - 12%, China - 21%, Portugal - 22%. In Russia, the share of light and textile industries in the gross domestic product over the past 14 years has decreased 30 times - from 12% to 0.4%.
The leader of the world textile market is China. At the end of 2004, according to various estimates, China occupied 23%-28% of the world textile market. It is important to note that in January 2005, the Agreement on Textiles and Fabrics, adopted in 1995 by the United States, Canada, the European Union and Norway, to limit textile exports from developing countries with quotas, expired. As a result, since the beginning of 2005, the export of cheap Chinese textiles to the EU countries has increased by 400%.
The general situation in the light industry of Russia: Light industry in Russia consists of 17 sub-sectors. The largest share in the volume of production is occupied by the textile industry - approximately 45% ($1.67 billion), the share of clothing - about 32% ($1.22 billion), and leather, fur and footwear - 23% ($860 million). ). In many regions - Ivanovo, Vladimir, Kostroma regions - textile industries are the city-forming enterprises.
In 2006, the financial capacity of the country's light industry market amounted, according to various estimates, to 32-34 billion dollars. At the same time, the share of domestic producers in this market is, according to various sources, about 16%.
Over the past three years, there has been a steady decline in production in the light industry. According to forecasts for the period up to 2010, the average annual growth in real disposable income of the population will be more than 5%. Considering the "pent-up demand", the real need for textile and light industry goods in the next 3-4 years will increase by at least 10-15% annually. However, against the backdrop of growing market needs, the light industry as a whole is experiencing a decline. The fall in demand for domestic products comes against the backdrop of growing imports.
The output of light industry products over the past three years has decreased by 12.7%, including in the textile industry by 10.3%, clothing - by 27.4%. In the leather, fur and footwear industries, production increased by 3.4%, despite the fact that in 2004 there was a decrease of 3.6%.
According to the Ministry of Economic Development of the Russian Federation, in 2006 the volume of production in the light industry amounted to 92.5% compared to 2005. At the same time, the production of garments increased by 9.2%, while the production of fabrics as a whole fell by 2.7%. Thus, the domestic industry is fulfilling the growing demand for fabrics at the expense of imported manufacturers. The growth in the welfare of the population has led to an increase in the consumption of imported goods, while Russian textile workers and leather workers work mainly on government orders and for the poorest segments of the population, although it is here that they have to compete very hard on price with cheap Asian products.
In 2005, the total investment in the industry amounted to 2.9 billion rubles. According to the State Statistics Committee of Russia, the share of organizations in which investments in fixed assets have been made has remained at the level of 40-49% for the last three years. Investments in fixed capital in January-September 2005 amounted to 2.2 billion rubles. and increased by 0.5 billion rubles. compared to the same period in 2005 (1.7 billion rubles). The share of investments in the fixed capital of the light industry in the total volume of investments in the Russian economy for 9 months of 2006 remained at the level of the corresponding period of 2005 (0.2%). The growth rate of investments in fixed assets is 15.2% higher than last year.
Foreign direct investment in the industry more than doubled and amounted to $28 million in January-September 2006 (in January-September 2005 - $13 million). Their share in the total volume of direct foreign investments also increased from 0.3% in 9 months of 2005 to 0.5% in January-September 2006. For comparison, in food industry 10% of foreign direct investment was directed to metallurgy - 1.4%, to the production of electrical equipment, electronic and optical equipment - 0.4%.
The situation in the textile industry: The textile industry includes:
Weaving (cotton, linen, wool, as well as silk and synthetic fabrics),
Spinning production (raw materials for weaving),
Production of nonwoven materials,
Manufacture of textile products (bed linen, carpets and rugs, tulle-curtain products, etc., except for clothing).
Against the background of other sectors of the light industry, the textile industry (especially weaving) looks good. Russia inherited Europe's largest weaving capacities from the Soviet Union. Every 3 out of 4 sq. m of fabric offered last year on the Russian market, of domestic production (about 25% of fabrics are imported from Europe and Asia).
However, most Russian manufacturers lose to foreign ones due to the limited range and low quality of the produced fabric. The conquest of the domestic market by importers occurs at the expense of products that are not produced by the domestic industry due to the lack of new types of raw materials and materials, as well as modern technological equipment. Therefore, the most important goal of the domestic weaving industry, as well as the entire textile industry, in the medium term remains import substitution.
Share Russian production in the domestic market in 2006 by type of fabric is shown in the diagram (see appendices).
The most capacious segment of the Russian textile industry is the market of cotton fabrics. Cotton fabrics today dominate the market, in 2006 their share was 70% (taking into account production, imports, exports and balances). The Russian market of cotton fabrics is little dependent on imports, the share of which was only 4-5%. At the same time, the export of cotton fabrics is carried out mainly in the form of "raw" (fabric without finishing and coloring). The share of exports of such fabrics is decreasing annually, which indicates a decrease in the competitiveness of this type of product in the foreign market. In 2006, the export of cotton fabrics decreased to 15%. Russian enterprises here face increasing competition from manufacturers from the countries of Central Asia (from there mainly yarn and gray fabrics come). The increase in imports of finished fabrics and garments from China and Turkey also has a negative impact on the growth of domestic weaving production.
The cotton industry operates entirely on imported raw materials, supplied mainly from the CIS countries, and is strongly influenced by fluctuations in world cotton prices. Thus, in the 1st quarter of 2007, domestic prices for cotton fiber increased by an average of 10%. Cotton imports during this period decreased by 17% compared to the same period last year.
The second largest consumption segment of the domestic fabric market is silk and synthetic fabrics (24%), although they are produced a little more than 5% of the total. The share of fabrics made from natural silk is extremely small, fabrics made from chemical fibers, as well as blended fabrics, are produced more than 99%. Russian-made fabrics in this segment account for a little more than 20% of the domestic market, the rest is imported products. The import of silk and synthetic fabrics exceeds not only the export of such fabrics, but also their entire production in Russia. The main imports are fabrics made from artificial and synthetic fibers and threads (93% of all deliveries), the raw materials for the production of which are practically not produced in Russia. More than 70% of imported silk fabrics are purchased from non-CIS countries.
Ivanovo region has always been considered the center of the textile industry, so competition in this type of market non-food items very high. At the head of the market are all factories producing textiles of all kinds and garments, then there are wholesale organizations (large and small), which are buyers from factories, or customers for processing their raw materials (yarn) with their equipment.
Empire Tissue Ltd. mainly specializes in the sale of the following types of fabric:
Waffle cloth bleached;
Coarse calico (harsh, bleached, smoothly dyed, printed, olive);
Diagonal;
Flannel;
Two-thread;
Tarpaulin.
LLC “Empire of Tissue” by order of customers gives for sewing garments, selected by the customer and from the fabric available in the warehouse, to organizations that have their own sewing workshops. The head of the Imperiya Tkanka LLC organization explains this choice by the fact that it is more convenient for them in terms of eliminating unnecessary costs from commercial activities, since it is not economically profitable for the company to have its own workshop now.
Also, the company is the official representative of JSC "Red weavers" (Voronezh). They work under a commission agreement, that is, the goods available in the warehouse are the property of Krasnye Tkachi OJSC, but they are sold by Empire Tkachi LLC, whose revenue is % of the commission. And if the product is not in demand, then it can be taken back by Krasnye Tkachi OJSC. All the rest of the property in the warehouse belongs to Empire Tkani LLC.
Price lists for products are attached.
The competitors of the company are LLC “Company “IVTEKS”, LLC TK “Ivanovskie calico”, LLC “Mega-Oliy”, LLC “InKom”, LLC TD “Kraiteks” and so on. But each of the competitors specializes in different types of fabrics, for example, Imperia Tkani LLC specializes in bleached calico and waffle fabric, while other competitors specialize more in flannel, chintz.
Some of the larger clients of Imperia Tkanka LLC are the following organizations:
TextileSnab LLC, Moscow;
Prestige-Service LLC, Ryazan;
Vitel LLC, Ivanovo;
LLC TD "Grace" Yaroslavl region, Rybinsk;
SibTextilTrade LLC, Novosibirsk;
OOO Trade House Textilkhim, Murmansk and others.
“Commodity supply is a set of measures to meet the needs of retail trading network in goods. These activities include a whole range of commercial and technological operations to bring enterprises retail goods, in quantity and assortment corresponding to the demand of the population "- based on this definition, we can say that the company is not a supplier retail stores. The company orders goods from manufacturers either by their transport or by their own transport. Orders are formed from the wishes of the company's customers.
The supply of organizations and enterprises wholesale company OOO "Empire Tkanka" through the supply of goods in only one way: the sale of goods from a warehouse. In the warehouse turnover, the following methods of dispensing goods from the warehouse to wholesale buyers are used to fulfill contractual obligations, with personal selection by the buyer's representatives, by written and telephone orders.
7. Analysis of sales, inventory and cash resources; saving money in the course of business activities
Main indicator economic activity enterprises and organizations of wholesale trade - wholesale turnover. It represents the sale of consumer and industrial goods for subsequent sale to the population, as well as the supply to off-market consumers and exports. Wholesale turnover reflects the transition of goods from the sphere of production to the sphere of circulation and their movement within the sphere of circulation. Its volume, structure, types and forms of commodity circulation predetermine other important indicators of economic activity.
Table 2.
Comparative table of indicators of commercial activity of Imperia Tkani LLC for 2006, 2007, 2008
|
No. p / p |
Indicators |
2006* year |
2007 |
2008 |
Deviations, +/-, 2006-2007 |
Deviations, +/-, 2007-2008 |
|
Wholesale t / about, t. rub. |
||||||
|
VD, t. rub. |
||||||
|
IE, t. rub. |
||||||
|
BP, t. rub. |
||||||
|
PE, t. rub. |
||||||
|
Payroll, t. rub. |
||||||
|
SZ, t. rub. |
||||||
|
Fri, t. rub. |
||||||
|
Õ t/rev, t. rub. |
||||||
|
Zd (S TZ), t. rub. |
*- indicators are given for six months, since the company began its activities on June 26, 2006.
Formulas for calculating the indicators given in the table:
The level of gross income, Vvd \u003d VD / t.ob * 100%;
The level of distribution costs, Uio \u003d IO / t.ob * 100%;
Profitability level, Urent = BP / ton * 100%
The level of net profit Uchp \u003d PE / t.ob * 100%;
The level of the wage fund Ufot = payroll / t.ob * 100%;
Payroll fund, payroll = SZ*H;
Average salary, SZ \u003d payroll / H;
Labor productivity, PT \u003d t.ob / H
Average warehouse turnover, Õ t/vol = t.v/number of days in reporting period (30, 90, 180, 360);
Stocks of goods in days, Zd = Zk / Õ t / vol;
Deviations = Baseline - Past Period
Calculation of cash savings for 2007:
Change in AI for 2007 = 3.29% - 11.82% = - 8.53%;
The rate of decrease in AI for 2007 = - 8.53% / 11.82% * 100% = - 72.1%;
Saving money (E) \u003d - 8.53% * 1091 / 100% \u003d - 93.06 thousand rubles;
Calculation of cash savings for 2008:
Change in AI for 2008 = 5.8% - 3.29% = 2.51%;
The rate of decline in AI for 2008 = 2.51% / 3.29% * 100% = 76.29%;
Saving money (E) \u003d 2.51% * 57194 / 100% \u003d 1435.57 thousand rubles;
From the results obtained, it can be seen that the company worked more productively only in 2007, so it earned 57194 thousand rubles, net profit amounted to 278 thousand rubles. For that, the savings of money were in 2008, amounting to 1435.57 thousand rubles, but according to the results of 2008, the company did not earn anything and net profit amounted to 0 thousand rubles.
Key indicators (turnover, gross income, distribution costs, profit, net profit, book profit) were taken from the balance sheet and from the income statement.
8. Issues of office work organization; type and scope of documentation (contracts, orders, invoices, invoices, applications, receipts, checks, claims, etc.), preparation of special and current reports
Taking into account the specifics of the commercial business of an enterprise, the law provides for the following mandatory types of documents: organizational and legal, internal and regulatory relations between enterprises.
Organizational and legal documents are the documents necessary for opening an enterprise, its functioning in accordance with the law. These include: certificate of registration of a legal entity, constituent documents, charter, trade permits, a license for certain trading activities, the conclusion of the territorial sanitary and epidemiological supervision, the conclusion of the fire inspectorate, other documents indicating the registration of the enterprise with the tax authorities and relevant funds, accounting balance sheets, documents confirming the right to occupy a given area, a log of checks.
Internal documents are called: administrative, management documents, staffing, orders, provisions of the instruction, as well as rules, acts, conclusions, certificates, all forms of reports, primary documents, powers of attorney and employment contracts.
Documents regulating relations between commercial organizations - primarily business contracts. Economic contracts should be understood as agreements concluded between organizations, enterprises in order to ensure their economic activity and fulfill their mutual obligations in the course of economic activity. In trade, the main economic contracts are: a contract of sale, a supply contract, a lease contract, a contract for the storage of goods, a contract for Maintenance equipment. Along with business contracts, documents are letters, certificates and other documents that formalize relations between partners.
Table 3
Contracts used by Empire Tkani LLC.
|
Contract of sale |
Sets the type, quantity, quality of goods, terms and place of transfer of goods, terms and amount of payment. The goods become the property of the buyer at the time specified in the contract. |
|
Supply contract |
The supplier undertakes to deliver the goods, taking into account the above conditions. |
|
barter agreement |
The parties agree on the transfer to each other of certain goods in terms of quality and quantity. If there is a difference in the cost of goods, then it can be paid extra. |
|
Agreement - commissions |
One side is a commission agent, the other is a committent. The commission agent receives a percentage of the sale of the property of the committent to third parties. |
Contract of sale- this is an agreement under which one of the parties (seller) undertakes to transfer the goods into the ownership of the other party (buyer), and the buyer undertakes to accept the goods and pay a certain amount of money (price) for it. This type of contract is widely used in trade, as the most appropriate to the essence of the relationship between the seller and the buyer, which can be legal entities or individuals (individual entrepreneurs).
In the contract, the parties stipulate the quantity, assortment, quality of the goods supplied. Obligations of the seller and the buyer. The buyer is obliged to pay immediately before or after the transfer of the goods to him by the seller. Other terms of payment may be determined by the agreement:
· Payment in full. In cases where the buyer does not fulfill his obligations or does not pay for the goods in a timely manner, the seller has the right to demand payment for the goods and the payment of interest or the return of the goods.
· Prepayment. In case of non-payment for the goods, the supplier may not deliver the goods.
· Payment when selling goods on credit. When delivering goods on credit, the parties may agree to pay for the goods in installments. If the buyer does not make the next payment on time, the supplier has the right to refuse to fulfill the contract and demand the return of the goods.
The contract also determines the order of delivery of goods.
Supply contract- this is an agreement under which a supplier or seller engaged in entrepreneurial activities undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in entrepreneurial activities or for other purposes not related to personal, family and other similar use. This contract is usually concluded between manufacturers and intermediaries or manufacturers and retailers.
An agreement for the supply of products through direct long-term economic relations is a type of supply agreement. Differs in a regularity of deliveries.
Barter transactions- a special form of contractual relations between enterprises. This is due primarily to:
the need to expand the range;
expansion of the sales market;
· unsatisfactory performance of the monetary system of its functions.
Wholesale trade enterprises, by virtue of their specificity, conclude transactions, the subject of which is precisely the goods.
The subject of an exchange agreement is the exchange of one commodity for another, and the exchanged goods can be either equivalent or not equivalent. In case of an unequal exchange, one of the parties pays the difference before or after the obligation to deliver the goods.
Commission agreement(lat.
The commission agreement is an independent type of agreement.
Under a transaction made by a commission agent with a third party, the commission agent acquires rights and becomes obligated, even if the committent was named in the transaction or entered into direct relations with the third party to execute the transaction.
A commission agreement may be concluded for a fixed period or without specifying the period of its validity, with or without indicating the territory of its execution, with the obligation of the committent not to grant third parties the right to make transactions in his interests and at his expense, the commission of which is entrusted to the commission agent, or without such obligations, with or without conditions regarding the assortment
The commission agent has the right to reimburse all his expenses incurred in the performance of his duties as a commission agent, and also receive a commission for the performance of his duties.
The commission agent is not liable to the committent for the fulfillment by a third party of the obligations of such a third party under transactions concluded by the commission agent in the interests of the committent. However, the commission agent and the committent may, in the commission agreement, stipulate the existence of a delcredere
The services of the commission agent, which he provides to the committent, fulfilling his obligations, are often called "commission services".
Invoice - document
Depending on the method, form and type of transfer of inventory items, the following types of invoices are distinguished:
Packing list
Waybill
The preparation of special and current reports at the company is not practiced due to the fact that the staff is small and located almost in the same office (with the exception of the warehouse manager, loaders and driver), which allows all critical moments to be clarified and urgent decisions made without preparing reports.
Invoice -
a document on the cost of goods, work performed or services rendered, issued (sent) by the seller
Depending on the legislation of a particular state, an invoice can perform various functions. For example, in the EU countries, an invoice is used to confirm the payment of value added tax (hereinafter referred to as VAT) and excises.
In Russia, the invoice is used only for tax accounting VAT
Invoice - a tax document of a strictly established form, drawn up by the seller
cash receipt- a document that a cash machine prints on a special tape
cash receipt- fiscal document
The CC has the following details:
Greetings
Legal form and name of the seller
TIN of the seller
KKM number
CC number in order
List of goods purchased by the buyer
Total amount
Sometimes the CN indicates the amount of the discount, cumulative bonuses, etc.
For the most part in modern KKM
Cashless payments are the calculations
Payment order(English)
Settlements using payment orders are the most common form of non-cash payments,
Payment orders can be in paper and electronic form (for example, in the client-bank system
In accordance with clause 2.6 of the Regulations of the CBR
For goods supplied, works performed, services rendered, for advance payment for goods, works, services, or for making periodic payments;
To the budgets of all levels and extra-budgetary funds;
For the purpose of repayment/placement of credits (loans)/deposits and payment of interest on them;
For other purposes provided for by law or contract.
The total term for making cashless payments should not exceed:
Two business days within the territory of the subject of the Federation;
Five business days within the territory of the Russian Federation.
The payment order is drawn up on the form - form 0401060.
After checking by a bank employee the correctness of filling and execution of payment orders on all copies (except the last one) accepted for execution of payment orders, in the field “Receipt to the bank of payments.” the responsible executor of the bank puts down the date of receipt of the payment order by the bank.
Extreme cases in the activities of the organization, but which can also be payment request- this is a settlement document containing the requirement of the creditor (supplier) to the debtor (payer) to pay a certain amount of money through the bank
The greatest distribution of payment requirements received in the command-administrative economy.
For settlements on a payment request, you need acceptance
9. Security issues related to the life of employees, commercial information about customers, products and trade and technical processes, profits, sales volume, as well as the safety of goods and property, access to computers and long-term plans of the company, compliance with sanitary rules
A company's trade secret can be:
Constituent documents (decision on the establishment of the Company or agreement of founders) and the Charter;
Documents giving the right to engage in entrepreneurial activities (registration certificates, licenses, patents);
Information on the established forms of reporting on financial and economic activities and other information necessary to verify the correctness of the calculation and payment of taxes and other obligatory payments to the state budget system of the Russian Federation;
Solvency documents;
Information about the number, composition of employees, their wages and working conditions, as well as the availability of vacancies;
Documents on payment of taxes and obligatory payments;
Information about environmental pollution, violation of antitrust laws, non-compliance safe conditions labor, sales of products that are harmful to public health, as well as other violations of the legislation of the Russian Federation and the amount of damage caused in this case;
Information on the participation of the Company's officials in cooperatives, small enterprises, partnerships, joint-stock companies, associations and other organizations engaged in entrepreneurial activities.
On the size of the Company's property and its funds;
On investing in earning assets (securities) of other Companies, in interest-bearing bonds and loans, in authorized funds of joint ventures;
On credit, trade and other obligations of the Company arising from the legislation of the Russian Federation and the contracts concluded by it;
On agreements with cooperatives, other non-state enterprises, creative and temporary labor collectives, as well as individual citizens.
Documents constituting a commercial secret are kept in a safe, to which only trusted persons have access.
Information about customers, products and trade and technical processes, profits, sales volume of the company are kept by employees in their personal computers, on which individual passwords are installed.
All products in the warehouse are insured, and for the best delivery, the fabric is packed in polyethylene and placed on wooden pallets.
The office is guarded by the TOWER LLC organization.
The warehouse is located at the wholesale base, i.e. part of the area is rented. The rent also includes security services located on the territory of the property of Imperia Tkani LLC.
Conclusions and offers
Based on the analysis of commercial activities for 2006, 2008 and 2009, it can be emphasized once again that 2008 can be considered the most unfortunate year, since the company did not earn anything, it only paid off interest on the loan, wages and other distribution costs, so we can offer develop a program to stimulate sales of products.
Since the company already has employees who have taken on the responsibilities of marketers, we can offer them to share the work front. For example, the first employee performs the research necessary for the preparation of a sales promotion program, and the second, based on the materials submitted by the first employee, draws up a program aimed at increasing the effectiveness of sales promotion.
If the company's management doubts the high qualification of employees or that they can create an effective program, then you can offer:
Or, hire a marketer who will competently perform his work and skillfully perform the tasks set by the company;
Or he will turn to the services of consulting organizations or independent experts, so that they, after analyzing the activities of the company, can offer their own ways to increase sales promotion.
Organization of commercial activities
Introduction
Today, a merchant must master the art of conducting commercial negotiations with partners, know the ways and methods of regulating economic relations between buyers and suppliers of goods and services, consumer properties and methods of qualitative examination of goods, be well versed in the basics of advertising, marketing, management and many other special disciplines.
A century ago, commerce was seen as an activity that did not require deep study and research. Now such an interpretation of the trading business is primitive and absurd.
The field of knowledge in commercial activity is not at all narrower, and in some cases much wider, than in any other specialty. Knowledge of commerce is literally inexhaustible.
The range of work of a merchant in modern conditions is extremely wide - in the commercial, sales and marketing services of enterprises different forms property, retail and wholesale enterprises, firms, joint-stock companies and partnerships, joint trade enterprises, export-import offices, organizations and enterprises of consumer cooperation, etc.
The purpose of this work is to study the economic relations of a commercial organization engaged in wholesale trade.
The task is in accordance with the purpose of the work:
1. Writing work in accordance with the requirements;
2. The work must contain the theory of economic relations of a commercial organization;
3. For the practical part, consider an example of a wholesale company.
Chapter I. Organization of business transactions in trade
1.1 The concept of the essence of commercial activity
What is commerce? The ability to resell more expensive? To some extent yes, but not only that. The concept of "commerce" is much broader, deeper in content and ability to carry it out.
Commerce is a kind of commercial enterprise or business, but a noble business, that business, which is "the basis of any truly civilized market economy.
Commerce is a word of Latin origin (from Latin cornmercium - trade). However, it must be borne in mind that the term "trade" has a dual meaning: in one case, it means an independent branch of the national economy (trade), in the other - trade processes aimed at the implementation of acts of sale of goods. Commercial activity is associated with the second concept of trade - trading processes for the implementation of acts of sale and purchase for the purpose of making a profit.
The Explanatory Dictionary of the Living Great Russian Language by V.I. In other words, these concepts involve the implementation of acts of sale with the intention to buy cheaper and sell more expensive. In a broad sense, commerce is often understood as any activity aimed at making a profit.
However, such a broad interpretation of commercial activity is not consistent with the previously outlined approach to commerce as trading processes for the implementation of acts of sale of goods.
Commercial activity is a narrower concept than entrepreneurship. Entrepreneurship is the organization of economic production and other activities that bring income to the entrepreneur. Entrepreneurship can mean the organization of an industrial enterprise, a rural farm, a trading enterprise, a service enterprise, a bank, a lawyer's office, a publishing house, a research institution, a cooperative, etc. Of all these types of entrepreneurial activities, only trading is a purely commercial activity. Thus, commerce should be considered as one of the forms of entrepreneurial activities. At the same time, in some types of business activities, transactions for the purchase and sale of goods, raw materials, prepared products, semi-finished products, etc. can be carried out, i.e. elements of commercial activities can be carried out in all types of business, but are not for them decisive, main.
Consequently, commercial work in trade is a vast area of operational and organizational activities of trade organizations and enterprises aimed at completing the processes of buying and selling goods to meet the demand of the population and make a profit.
The act of purchase and sale of goods is based on the basic formula of commodity circulation - a change in the form of value:
D - T and G - D".
It follows from this that commercial work in trade is a broader concept than a simple purchase and sale of goods, i.e., in order for the act of purchase and sale to take place, the trade entrepreneur needs to perform some operational organizational and business transactions, including studying the demand of the population and the market for goods, finding suppliers and buyers of goods, establishing rational economic relations with them, transporting goods, advertising and information work for the sale of goods, organizing trade services, etc.
Simply reselling goods for profit, or otherwise "making" money out of nothing, is essentially a speculative transaction that does not constitute a useful commercial activity (noble business). New economic conditions, the development and deepening of commodity-money relations, full cost accounting and self-financing contributed to the emergence of a new type of organization of commercial relations between suppliers and buyers of goods, opened up wide scope for commercial initiative, independence and enterprise of trade workers. Without these qualities in modern conditions it is impossible to successfully carry out commercial work. The previously existing administrative-command methods of management led to the fact that commercial work in trade was replaced mainly by distribution functions. Numerous planned tasks descended from above. Funds were distributed in the same way. From the employees of the lower trading links, only the strict implementation of what was decided from above was required.
When organizing commercial activities in modern conditions, it is necessary to proceed from the full equality of trading partners in the supply of goods, the economic independence of suppliers and buyers, and the strict material and financial responsibility of the parties for the fulfillment of their obligations.
With the transition of enterprises to full cost accounting, self-financing and self-government, with the development of entrepreneurship and market relations, the principles and methods of forming commodity resources are radically changing. They are based on the transition from their centralized distribution to their free sale at stock exchanges and fairs, the development of direct economic ties with manufacturers of goods, and the increasing role of supply contracts. New principles for the formation of commodity resources radically change the nature, content and evaluation of the work of the commercial apparatus. If, under the conditions of centralized administrative management, the commercial merits of a sales worker were evaluated primarily by his ability to "extort commodity funds", then with market economy the quality of commercial work depends primarily on the ability to actively seek out goods sold in the order of free sale, to contribute through their activities to the development of industrial, agricultural enterprises, cooperatives, individuals engaged in individual labor activity, material incentives, interest in the manufacture of goods necessary for the population.
In the presence of a shortage of goods, the task of self-sufficiency of cooperative trade organizations and enterprises with commodity resources comes to the fore in the cooperative trade of consumer cooperatives. An important role in this matter is assigned to the commodity resources of consumer cooperatives, which are formed through procurement, processing of agricultural products and raw materials, and own production of goods. Commercial workers of consumer cooperatives should intensify work to increase the commodity resources of consumer cooperatives, taking into account the natural-geographical, production and economic conditions individual regions.
An urgent task of the commercial apparatus of cooperative trade is to involve in the circulation of all surplus products of subsidiary farms, tenants, rural cooperatives, collective farms and state farms, as well as from the population engaged in individual labor activity.
In this regard, it is necessary to expand the scope of contractual relations with "suppliers and manufacturers of goods, to increase the efficiency and effectiveness of supply contracts. Supply contracts must actively influence production in order to increase the output of consumer goods in every possible way, make them from cheap or alternative raw materials, form an optimal assortment of goods for a retail network.
Important tasks of the commercial service in cooperative trade are the study and forecasting of the capacity of regional and commodity markets, the development and improvement of advertising and information activities, and the coordination of procurement work among suppliers and consumers. For this, it is necessary to widely use the progressive experience of foreign marketing, which makes it possible to successfully organize the commercial activities of enterprises in market conditions.
At the present stage, the commercial work of cooperative organizations and enterprises should contribute to the expansion of the scope of foreign economic activity using various forms of economic and financial ties (barter, clearing, settlements in hard currency, etc.). To fulfill these tasks, commercial workers need to know their economic region and its natural resources well, to realistically assess the state of industry, agriculture, production capabilities and the range of products produced at industrial enterprises.
To study suppliers and their capabilities, employees of commercial services should take part in the work of commodity exchanges, wholesale fairs, sales exhibitions and exhibitions of samples of the best and new products, monitor advertisements on radio and television, in newspapers and magazines, bulletins of demand and offers, exchange reports, prospectuses, catalogs, etc. It is advisable to visit manufacturing enterprises(suppliers) to get acquainted with their production capabilities, the volume and quality of products, take part in meetings with industry workers. Only well-trained highly qualified cadres of commercial workers of cooperative trade who have undergone deep training or advanced training in the field of modern marketing, management, organization and technology of commercial work will be able to successfully carry out commercial activities in complex and diverse conditions of market relations. Trade enterprises of consumer cooperatives, trade departments, commercial services should be headed by qualified specialists: commodity experts-merchants, economists-managers, financiers who know commercial work well. At wholesale depots, in trade organizations and enterprises, it is necessary to create commercial services or departments headed by first deputy directors of enterprises or, as they are commonly called, commercial directors.
The structure of commercial services includes trade or commodity departments, departments for the study of demand or trade conditions, commercial pavilions of wholesale bases, halls of commodity samples and other trade divisions of enterprises (organizations). Increasing the level of commercial work requires constant improvement of its technology, especially the use of new management technology, automated control systems, automated workstations (AWS) of commercial workers, and computerization of commercial process management.
The task of computerization of the management processes of commercial work on wholesale purchases and wholesale of goods is very relevant.
Permanent accounting and control of wholesale purchases of goods, characterized by a large number of suppliers, tens of thousands of items of complex assortment of goods, is possible only with the help of a computer. The manual, card form of accounting for deliveries, carried out by merchandisers, is laborious and does not provide fast and accurate accounting for the entire set of varieties of the assortment from a large number of suppliers and for particular delivery dates. Such a system of accounting for the fulfillment of contracts in a group assortment, as a rule, by quarters, does not provide for the adoption of prompt measures to influence suppliers who violate obligations to supply goods in an expanded assortment, leads to supply disruptions and interruptions in the receipt of goods. For these purposes, it is necessary to organize in commodity departments, halls of commodity samples, commercial pavilions of automated workstations (AWP) for the operational processing of commercial information and management of commercial processes. This provides automation of accounting for the supply and sale of goods according to the intra-group assortment, frees merchandisers from the routine, manual work of maintaining a card file of accounting and movement of goods, frees up time for real commercial work with suppliers and buyers, and increases the productivity of the commercial apparatus.
1.2 The role of wholesalers in the organization of economic relations
World experience and domestic practice show that the functioning of effective economic relations between suppliers and buyers of goods is unthinkable without the participation of wholesale links acting as an active commercial intermediary.
Wholesale trade plays an intermediary role between production and retail trade. The process of circulation of goods in many cases consists of two stages of wholesale and retail sales. Wholesale trade in its own economic essence is the process of selling goods by manufacturing or trading (wholesale) enterprises to other trading enterprises or entrepreneurs for the purpose of subsequent sale to the sphere of personal consumption. Wholesale enterprises are entrusted with the important task of implementing the main economic function of trade - bringing goods from production to consumers in order to satisfy their effective demand and receive their own profit.
During the period of the planned, administrative system of managing the national economy in the country, there was an extensive system of wholesale offices, bases, refrigerators, state trade, located mainly in republican, regional and regional centers and carrying out the wholesale of various groups of food and non-food products.
Consumer cooperation on a large scale conducted intra-system wholesale trade through wholesale depots and warehouses of consumer societies, district consumer unions, regional, regional, republican consumer unions and the Central Union of the USSR.
Wholesale enterprises of this period were the leading links in the trade industry, performing the functions of centralized distribution of commodity resources, planned attachment of buyers to suppliers, directive setting the level of wholesale and marketing and additional discounts, the share of trade discounts in favor of wholesale, as well as determining the ways and links of commodity circulation and others. important elements of trading activity. The work of the wholesale bases of the pre-market period was characterized by such features as the administrative guarantee of wholesale sales of the bulk of goods in the absence of any competition between wholesalers, the independence of wholesale from retail trade and its dominant role in the supply of goods as holders of commodity ((probes. Market conditions have turned wholesale enterprise into an equal subject of market relations, forced to seek its niche in the commodity market on the basis of the principles and methods of marketing.However, the state and cooperative wholesale trade turned out to be completely unprepared for a new role in the market.In this regard, the unified system of state wholesale trade followed, state wholesale offices and bases into enterprises with various forms of ownership and various organizational structures, the destruction of the existing intra-union economic ties, the usual patterns of distribution of goods, traditional forms and methods of wholesale trade. The consumer cooperation trade, like the system itself, found itself in a state of crisis - many bases were liquidated and lost their role as organizers of the supply of the retail network.
In order to survive in the market conditions, wholesale enterprises were forced not only to significantly change their functions and methods of wholesale activities, but also to engage in new activities for them (retail trade, manufacturing, leasing warehouse space, etc.), change the existing product specialization , the administrative-territorial framework of the spheres of application of their forces, to introduce new forms of organizing wholesale trade - wholesale associations, firms, associations, wholesale intermediaries, etc.
The improvement of wholesale trade in market conditions, the clear and thoughtful performance of its functions strengthen incentives for production, contribute to solving problems, restoring federal and regional economic ties, interregional integration of the consumer market and increasing the efficiency of the country's domestic trade.
In relation to customers, wholesalers should perform the following functions:
assessment of needs and demand;
transformation of the industrial assortment into a commercial one;
storage of commodity stocks; F lending;
The concentration of the commodity mass;
information and consulting services.
In relation to supplier customers, the functions of wholesale trade should be as follows:
concentration of commercial activities;
Support for the process of transfer of ownership of goods;
· investment support for the process of product distribution;
minimization of commercial risk;
marketing service.
The way the wholesale links perform these functions will largely depend on the incentives for the production of goods, the solution of urgent problems of organizing rational economic relations for the delivery of goods.
The objectives of the development of wholesale trade in a market economy are:
creation of a developed structure of commodity circulation channels capable of maintaining the necessary intensity of commodity flows;
ensuring the reduction of distribution costs and high efficiency of the entire system of circulation of goods in the country;
mobilization of financial resources necessary to finance the process of product distribution.
Features of the development of domestic trade and the need to solve the problem of meeting the needs of the market in goods, the development of regional, interregional and federal economic relations in the field of wholesale trade predetermined the following promising forms of organization of wholesale enterprises:
large wholesale structures of a national (federal) and interregional scale (wholesale enterprises of the first level);
wholesalers regional level(wholesale enterprises of the second level).
The buyers of the wholesalers of the first level can be independent wholesalers of the second level, large retail structures and their associations, as well as industrial enterprises. On the basis of the activity of wholesale enterprises of the first level, the structures of distribution channels for large Russian manufacturers are being formed and favorable conditions are being created for well-established domestic suppliers of goods to enter the foreign market.
Interregional enterprises can include those that, due to the geographical features of the country, carry out early delivery of goods (to the regions of the Far North, Far East etc.) in order to organize an uninterrupted supply of the population of these regions with goods necessary for their life.
The first group of enterprises should also include wholesale structures concentrated in historically established centers for the production of such goods as textiles, crystal, ceramics, etc. Since the development of production in these regions is uneven, wholesale structures must ensure the required rhythm of the process of commodity circulation.
Wholesale structures of the federal level should act as guarantors of the state stability of the consumer market. On their basis, large trade corporations, trade, financial and industrial groups, unitary state enterprises of strategic importance can be formed.
In connection with the peculiarities of their activities, the product range of these wholesale structures should be formed
taking into account the list of goods purchased for federal needs, the supply of special contingents of consumers, the need for goods in hard-to-reach territories (purchase under state contracts).
However, wholesale enterprises of the second (regional) level should become the main link in the wholesale trade system. These wholesale organizations purchase goods from wholesale structures of the federal scale and directly from commodity producers both in the region of location and in the rest of the country and bring them to retailers and other consumers in their area of activity. They include distributors.
Distributor - a company that sells on the basis of bulk purchases from large industrial firms - manufacturers of finished products and provides marketing and intermediary services. This is a relatively large company that has its own warehouses and establishes long-term contractual relationships with industrialists. Along with independent wholesale structures, so-called dependent regional wholesale structures should function in the country, which are created in the form of marketing divisions of local industrial enterprises, wholesale enterprises of consumer cooperation, wholesale structures of local large retail organizations, etc.
In addition to the wholesale enterprises of the first and second levels, as well as the various wholesale trading systems and organizations mentioned above, acting as independent economic entities and carrying out a full cycle of purchase and marketing operations with the transfer of ownership of the goods to them, there are two more types of intermediary wholesale structures (wholesale intermediaries):
* intermediary wholesale structures that carry out their activities, as a rule, without transferring ownership of the goods to them (enterprises-brokers, dealers, sales agents, commission agents, etc.);
* organizers of wholesale turnover that do not carry out purchase and marketing operations with goods, but provide the necessary services for their implementation (wholesale fairs, commodity exchanges, auctions, wholesale markets, etc.).
In a market economy in the field of wholesale activities, wholesale intermediaries acquire independent significance. Consider the wholesale activities of some of them.
Brokerage firm - an enterprise providing intermediary services to state and commercial structures, joint ventures, Russian and foreign citizens in the acquisition, sale and exchange of goods. Broker ( individual) - a reseller in the conclusion of transactions between buyers and sellers on an extensive exchange. Acts on behalf of and at the expense of clients ”receiving from them remuneration in the form of margin.
Dealer - a legal entity and an individual engaged in exchange or trade mediation at his own expense and on his own behalf. The dealer's income is formed from the difference between the purchase and sale prices of goods, currencies and securities.
Intermediary structures provide information Services, carry out sales operations on behalf of manufacturers of finished products, etc. Integration and specialization of wholesale intermediary structures is accompanied by the organization of warehouse services, the development of a warehouse network based on the experience of countries with developed market economies.
The experience of foreign wholesale intermediaries shows that a priority place in their work is occupied by additional services, especially of a logistics and forwarding nature, the volume of which is constantly increasing.
An important intermediary element in procurement activities are the organizers of wholesale trade - commodity exchanges, wholesale fairs, auctions, wholesale markets and other enterprises. The main task of these structures is to create conditions for organizing the procurement and sales activities of customers. However, they are not independent subjects of wholesale trading activities.
The organization of trading activity of commodity exchanges, wholesale fairs and markets, auctions and other enterprises is considered in the following chapters of the textbook.
Of the above three types of wholesale structures, independent wholesale enterprises (organizations) specialized in wholesale trade activities should become the main ones in the Russian consumer market. They can sell both individual groups of goods and goods of a universal assortment, as well as use various methods of wholesale customer service and provide them with wholesale services of various types. These wholesale structures can account for approximately 50-60% of the wholesale turnover of consumer goods.
1.3 Sales contract as a regulating link in commercial relations
Contracts for the sale of goods in domestic and international commercial activities are the most common type of economic relationship between sellers and buyers of goods and services.
The regulatory framework for Russian merchants in the implementation of purchase and sale transactions is the Civil Code of the Russian Federation.
Under a contract of sale, one party (the seller) undertakes to transfer the thing (goods) into the ownership of the other party (buyer), and the buyer undertakes to accept this goods and pay a certain amount of money (price) for it.
Goods under the contract of sale can be any things, if they are not withdrawn from circulation or are not limited in circulation.
The contract may be concluded for the sale and purchase of goods available to the seller at the time of the conclusion of the contract, as well as goods that will be created or purchased by the seller in the future, unless otherwise provided by law or follows from the nature of the goods (Article 455 of the Civil Code of the Russian Federation ).
The seller is obliged to transfer to the buyer the goods provided for by the contract of sale within the period specified in the contract. Simultaneously with the transfer of the thing, the seller, unless otherwise provided by the contract, is obliged to transfer to the buyer its accessories, as well as documents related to it (technical passport, quality certificate, operating instructions, etc.) provided for by law or the contract (Article 456 of the Civil Code ).
The contract of sale is recognized as concluded with the condition of its execution by a strictly defined date. The seller has the right to execute such an agreement before or after the expiration of the period specified in it only with the consent of the buyer (Article 457).
The moment of fulfillment of the seller's obligation to transfer the goods is the delivery of the goods to the buyer or the person indicated by him, if the contract provides for the seller's obligation to deliver the goods, or the transfer of the goods to the buyer (the person indicated by him) at the location of the goods.
In cases where the obligation of the seller to deliver or transfer the goods at its location to the buyer does not follow from the contract of sale, the seller’s obligation to transfer the goods to the buyer is considered fulfilled at the time of delivery of the goods to the carrier or communication organization for delivery to the buyer, unless otherwise provided by the contract. 458).
The risk of accidental loss or accidental damage to the goods passes to the buyer from the moment of its transfer to the buyer in accordance with the contract. If the seller refuses to transfer the sold goods to the buyer, the buyer has the right to refuse to perform the contract of sale. The quantity of goods to be transferred to the buyer (Article 465) is provided for by the contract of sale in the appropriate units of measurement or in monetary terms.
If the seller, in violation of the contract of sale, transferred to the buyer a smaller quantity of goods than specified in the contract, the buyer has the right either to demand the transfer of the missing quantity of goods, or to refuse the transferred goods and from paying for it, and if the goods have been paid for, to demand the return of the amount of money paid (Art. 466). In the event that the seller transfers the goods to the buyer in an amount exceeding that specified in the contract, the buyer is obliged to notify the seller about this. If, after receiving the buyer's message, the seller does not dispose of the corresponding part of the goods, the buyer has the right, unless otherwise provided by the contract, to accept the entire goods or refuse to accept them.
Under the sale and purchase agreement, goods in the range agreed by the parties are subject to transfer.
According to Art. 468 of the Civil Code of the Russian Federation, when the seller transfers the goods provided for by the contract of sale in an assortment that does not correspond to the contract, the buyer has the right to refuse to accept and pay for them, and if they are paid, to demand a refund of the amount paid.
If the seller has transferred to the buyer, along with the goods, the range of which corresponds to the contract of sale, goods in violation of the terms of the assortment, the buyer has the right, at his choice:
* accept goods that meet the condition of the assortment, and refuse the rest of the goods;
* to refuse all transferred goods;
* demand to replace goods that do not meet the condition of the assortment with goods in the assortment provided for by the contract;
* accept all transferred goods.
Goods that do not comply with the terms of the assortment agreement are considered accepted if the buyer does not notify the seller of his refusal of the goods within the prescribed period after receiving them.
The seller is obliged to transfer to the buyer the goods, the quality of which corresponds to the contract of sale.
When selling goods, the quality of which must correspond to the samples and (or) descriptions, the seller is obliged to transfer to the buyer the goods that correspond to the samples and (or) descriptions.
If, in accordance with the procedure established by law, mandatory requirements for the quality of the goods sold are provided, then the seller is obliged, in accordance with Art. 469 of the Civil Code of the Russian Federation to transfer to the buyer the goods that meet these mandatory requirements (GOSTs, certificates, sanitary and hygienic conclusions, etc.). In the event that the contract of sale provides for the provision by the seller of a guarantee of the quality of the goods, the seller is obliged to transfer the goods to the buyer within a certain time period established by the contract (guarantee period). The guarantee of the quality of the goods extends to all its constituent parts (components).
Checking the quality of goods may be provided for by law and other legal acts, mandatory requirements of state standards or a contract of sale. These legal norms also establish the procedure for checking the quality of goods.
If the shortcomings of the goods were not specified by the seller, the buyer, to whom the goods of inadequate quality were transferred, has the right, at his choice, in accordance with Art. 475 of the Civil Code of the Russian Federation to demand from the seller:
* gratuitous elimination of defects in the goods within a reasonable time;
* reimbursement of their expenses for the elimination of defects in the goods.
In the event of a significant violation of the requirements for the quality of the goods (detection of irreparable shortcomings or shortcomings that cannot be eliminated without disproportionate costs or time, or are detected repeatedly or appear again after their elimination), the buyer has the right, at his choice:
* refuse to fulfill the contract of sale and demand the return of the amount of money paid for the goods;
* demand the replacement of goods of inadequate quality with goods that comply with the contract.
The seller is obliged to transfer to the buyer the goods that comply with the terms of the contract of sale on completeness.
The obligation to transfer a certain set of goods in a set is considered fulfilled from the moment of transfer of all goods included in the set (Article 479).
Article 480 of the Civil Code of the Russian Federation provides for the consequences of the transfer of incomplete goods. In this case, the buyer has the right, at his choice, to demand from the seller:
* proportional reduction of the purchase price;
* Completion of goods within a reasonable time.
If the seller within a reasonable time has not fulfilled the buyer's requirement to complete the goods, the buyer has the right, at his choice, to demand the replacement of the incomplete goods with a complete one or refuse to fulfill the contract of sale and demand a refund of the amount paid.
In cases where the goods subject to packing and (or) packaging are transferred to the buyer without containers and (or) packaging or in improper containers and (or) packaging, the buyer has the right to demand from the seller to pack and (or) pack the goods or replace the improper packaging and (or) ) packaging, unless otherwise follows from the contract, the essence of the obligation or the nature of the goods (Article 482 of the Civil Code of the Russian Federation).
The buyer is obliged to notify the seller about the violation of the terms of the contract of sale on the quantity, assortment, quality, completeness, tare and packaging of the goods within the period prescribed by law, other legal acts or the contract, and if such a period is not established, within a reasonable time after the violation of the relevant term of the contract should have been discovered on the basis of the nature and purpose of the goods (Article 483).
The buyer is obliged to pay for the goods at the price stipulated by the contract of sale (by agreement of the parties). In cases provided for by law, prices (tariffs, rates, rates, etc.) established or regulated by authorized state bodies are applied. Changing the price after the conclusion of the contract is allowed in cases and under the conditions provided for by the contract, the law or in the manner prescribed by law (Articles 424, 485).
The buyer is obliged to pay for the goods immediately before or after the seller transfers the goods to him, unless otherwise provided by the Civil Code of the Russian Federation, other laws, other legal acts or the contract of sale and does not follow from the nature of the obligation.
Chapter II. Commercial relations of the wholesale trade company
2.1 Characteristics of the enterprise
OAO Optovaya Torgovaya settlement account 1467867 with the joint-stock commercial bank Guta-Bank, correspondent account 700161328 with the Main Directorate of the State Bank of the Russian Federation for the Novosibirsk Region, TIN 4345000930, OKPO code 07509111, BIC 043304728, OKONH code 71311, 80100, 14620. Legal4 Company address: 630087 Novosibirsk, K. Marx Ave. 24 JSC "Wholesale Trade". According to the Civil Code of the Russian Federation, based on the organizational and legal form, an open joint-stock company This company is privately owned.
Suppliers of the company "Wholesale Trade" for food products are large companies, producing food products, mainly these companies are local manufacturers, chemical products, and others are factories in Russia and the CIS countries, and various small-scale wholesale organizations are the main customers. Under an agreement with the mayor's office of the city of Novosibirsk, the supply of food products hospitals, boarding schools and various budgetary organizations. During the reporting year, the company secured a revenue growth of 1.5 million rubles due to an increase in turnover due to the opening of stores and amounted to 5.45 million rubles.
The scheme for the sale of commissioned objects is as follows:
Rice. 1 Sales scheme of OAO Wholesale Trade.
The following sales promotion methods are used: price reduction for the sale of one's goods with large volumes is 3% of the cost; Also, to stimulate sales, various kinds of promotions are held, for example, in April of this year, an apartment drawing was held, the action was called<<Выиграй квартиру>>. During the promotion period, sales growth was 12%.
The supreme management body of the JSC is the meeting of shareholders. The exclusive competence of the meeting of shareholders includes the following issues, the decision on which is made if the owners of more than 50% of ordinary shares present at the meeting voted for it:
Amendments to the Articles of Association;
· change authorized capital(with the exception of cases provided for by the constituent documents of the JSC);
· Adoption of the Code of Conduct for Members of the Board of Directors, Members of the Management Board and Officials of the Administration;
· approval of the balance sheet, profit and loss account, annual report of the Board of Directors, as well as auditor's reports;
· approval of the amount of dividend paid per common share (the specified amount cannot exceed the amount recommended by the Board of Directors);
· Appointment of members of the Audit Commission and independent external auditors, as well as determination of their area of activity and remuneration;
· making decisions on the creation and termination of the activities of branches, representative offices, divisions of OJSC in accordance with the current legislation;
· Approval of transactions and other actions that give rise to obligations on behalf of the JSC that exceed the powers granted to the Board of Directors;
making decisions on pledging, leasing, selling, exchanging or otherwise alienating the real estate of the OJSC or other property, the composition of which is determined by the constituent documents of the OJSC, if the size of the transaction or the value of the property constituting the subject of the transaction exceeds 10% of the assets of the OJSC;
· decision-making on the formation of subsidiaries and the participation of OJSC in other enterprises, associations of enterprises;
· adoption of decisions on merger, accession, transformation of OJSC into an enterprise of a different organizational and legal form;
making decisions on the liquidation of JSC, the creation liquidation commission and approval of its report;
· Election of members of the Board of Directors, appointment of the General Director of the JSC.
Board of directors and board.
The main task of the members of the Board of Directors is to develop a policy in order to increase the profitability of the OJSC. Competence of the Board of Directors.
1. The Board of Directors has the right to make decisions on all issues related to the activities of the JSC and its internal affairs, with the exception of issues referred to the exclusive competence of the meeting of shareholders.
2. The Board of Directors does not have the right to delegate its powers to other persons or bodies, unless otherwise expressly established by the legislative acts of the Russian Federation and this Charter.
3. The Board of Directors has the following powers and is obliged to make decisions corresponding to them:
Recommend to shareholders the amount, conditions and procedure for increasing or decreasing the size of the authorized capital and certify in writing that the increase in the authorized capital is equal to the fair market value of the corresponding contribution to the authorized capital of the JSC;
Accept regulations regulating relations within the JSC;
Adopt the rules and regulations for the meetings of the Council;
Approve the conclusion or termination of any transactions in which one party is an OJSC, and the other party is any shareholder owning a block of shares constituting at least 5% of the authorized capital, a member of the Board of Directors or executive JSC;
Determine the presentation of all accounts, reports, statements, profit and loss systems, including rules relating to depreciation;
Determine policies and make decisions regarding the receipt and issuance of loans, loans, credits, guarantees;
Make decisions on the implementation of capital investments by the OJSC, the amount of which exceeds 10% of the annual turnover of the OJSC in the previous year;
Approve the conclusion of transactions with the assets of the JSC, the amount of which exceeds 20% of the quarterly turnover of the JSC in the previous quarter, in the manner prescribed by the meeting of shareholders.
CEO.
1. The General Director carries out the day-to-day management of the activities of the JSC and is vested in accordance with the legislation of the Russian Federation with all the necessary powers to perform this task. The General Director carries out his activities in strict accordance with the current legislation and this Charter.
2. The General Director has the right to act on behalf of the JSC without a power of attorney.
Audit committee.
1. The audit commission consists of at least three persons elected by the owners of more than 50% of the ordinary shares of the JSC. The Audit Commission makes decisions by a majority vote of its members. At the request of the Board of Directors, members of the Audit Commission may attend its meetings.
2. The Audit Commission shall submit to the Board of Directors no later than 10 days before annual meeting shareholders report on the results of the annual audit in accordance with the rules and procedures for maintaining financial reporting and accounting established in accordance with the provisions of this Charter. Unscheduled audits are carried out by the Audit Commission at the written request of the owners of at least 10% of the ordinary shares of the JSC or the majority of members of the Board of Directors. JSC employees must provide the Audit Commission with all necessary information and documents in a timely manner.
2.2 Establishing business relationships with suppliers
Under the contract for the supply of goods, the company's suppliers are Sibirsky Melnik, which is engaged in the cultivation of grain and its processing, that is, it produces pasta and flour of all varieties.
Under the agreement, Sibirsky Melnik, which carries out entrepreneurial activities, undertakes to transfer, within a specified period or periods, the goods produced or purchased by it to the buyer for use in entrepreneurial activities or other purposes not related to personal, family, household and other similar use.
To conclude a supply contract, the Wholesale Trade company sent an offer to the Siberian miller to conclude an agreement, in turn, the Siberian miller accepted this proposal to conclude a contract for the supply of goods, the contract was concluded in the city of Novosibirsk at the office of Wholesale Trade.
The contract entered into force on June 25, 2004, and since that day it has not yet happened that any party has not fulfilled its obligations under the contract for the supply of goods. The contract is considered concluded if between the parties, in the form required in appropriate cases, an agreement is reached on all the essential terms of the contract. If the offer contains the essential terms of the contract, then the contract is recognized as concluded at the moment the person who sent the offer receives its acceptance.
Commercial employees of the company ensured the timely and correct conclusion of contracts with suppliers and buyers of goods, the establishment of rational direct contractual relations for the supply of goods, as a rule, for a long period (over 1 year) and constant monitoring of their execution.
The contract between the companies was signed for five years. That network, both companies look forward to their future as partners, the plan for cooperation between the companies was drawn up immediately after the conclusion of the contract and for 5 years of cooperation, the company plans a turnover of goods in the amount of 15 million rubles. In order to achieve its goals, the company is endowed with a number of obligations that must be met in a certain period of cooperation.
Treaty
(supply of goods)
Novosibirsk, st. Linear 45 Altai region, the village of Nalobikha,
tel. 45-56-12, fax 45-56-13. st. Mira 12. Tel 12-5-45
TIN: 9584761231565 TIN: 129487986213321
In this agreement, the parties are Wholesale Trade OJSC and Sibirsky Melnik LLC. Sibirsky Melnik LLC undertakes to deliver the goods on time to the other party to the agreement of the Wholesale Trade OJSC company, in turn, Wholesale Trade OJSC undertakes to accept the goods at its warehouses. Both companies have the right to take legal action in case of violation of the terms of the contract.
The period of validity of the contract is 5 years from the date of signing the contract, i.e. June 25, 2004 to June 25, 2009.
Gene. director director.
OAO Wholesale Trade LLC Sibirsky Melnik
A.N. Nikolaichev A.S. Golovin.
The company also has a number of secondary suppliers that supply goods in a small volume, the company resorts to their service because such companies usually have low prices, for example, such a supplier is bread - the Korolev bakery company, this company supplies flour and confectionery products on the shelves wholesale stores.
So with this company "Wholesale Trade" works by virtue of the contract, which was signed by both parties in May last year, and since then the company "Korolev" has been a supplier.
Bread and bakery products are delivered to the store shelves under the contract every day, the requirement for the supplier is the presence of cellophane packaging of bread and bakery products.
Each delivery is formalized with a proper document, and at the end of the week, on the basis of this document, the chief accountant of the Wholesale Trade company credits funds to the settlement account of the Korolev company.
2.3 Business relationships with customers
The Wholesale Trade company builds its relations on a contractual basis with large buyers and a sales contract with buyers directly in the stores of the Wholesale Trade company.
The company "Wholesale Trade" guarantees its customers the quality of the products they bought, for verification and inventory, the company conducts marketing research of buyers, it turns out who are the buyers of the products of the company "Wholesale Trade", whether they are satisfied with the quality of the price of the goods, various tests, questionnaires are specially developed for these studies, survey questions, etc.
According to the results of recent market research, the main buyers are the population of all strata and ages able to shop. For the elderly, the company's stores have a flexible system of discounts, as well as tariff scale for regular customers, so we can say that the counters of the Wholesale Trade stores are always crowded.
Consider the proportion of buyers of the company "Wholesale Trade" in table 1.
Share of buyers "Wholesale trade". Table 1.
This table allows you to consider buyers in detail by volume and amount of sales. We can say that a large number of goods are sold through a network of own stores, the company has recently introduced such a practice of selling goods into its activities, that is, the company plans to open several more stores, since the company receives more profit from the activities of stores.
Chapter III. Improvement of economic relations of the company "Wholesale Trade"
To improve relations with suppliers and buyers, I would recommend the Wholesale Trade company to take orders from buyers and maybe even deliver products directly to the customer's home.
Applications and orders for goods. One of the traditional forms of economic relations between trade and production in a planned, administrative economy was the system of applications and orders submitted by trade organizations and enterprises to producers of goods and planning authorities.
Applications and orders were intended to contribute to the correct determination of the volume and structure of plans for the production of goods, the systematic linking of the production of goods with the demand of the population.
An application is a document of trade organizations (enterprises), reflecting their need for goods.
Unlike requests that reflect the need for goods, an order in the exact sense of the word is a requirement for the supplier to manufacture and supply certain goods necessary to meet the demand of the population.
An order for the supply of goods, in its essence, is a further specification of the application, through which trading organizations inform specific suppliers of a detailed assortment of goods to be delivered for the upcoming period (within the allocated limits or in quantities determined by the order). The order submitted by the buyer serves as the basis for determining such terms of the contract as quantity, assortment, quality, delivery time. Therefore, the submission of an order is, in essence, a preliminary stage to the conclusion of a supply contract and it is legitimate to consider it as a pre-contractual document. When the supplier accepts an order for execution, it actually turns into a supply contract.
In the transition to a market economy, the organizational forms and content of applications and orders are changing, they are losing the planned and directive nature of the centralized regulation of economic relations and are turning into commercial tools for local regulation of economic relations between suppliers and buyers. AT market conditions the application is necessary for the manufacturer (supplier) of goods as a document informing about the identified need for goods and orienting the manufacturer to produce the goods needed by the population. However, unlike; administrative and command management, when there was a cumbersome bureaucratic system of centralized submission and generalization in higher ministries (departments) and planning bodies, in market conditions there is no need for centralized submission of applications and they retain their importance as a form of relationship between manufacturers and buyers (consumers) on horizontal level.
An order as an operational, pre-contractual document that gives rise to the organization of commercial relations for the supply of goods is also necessary in the conditions of market relations, especially when organizing direct economic relations between Suppliers (manufacturers) and buyers of goods.
The concept of an order as an operational pre-contractual document should be distinguished from the state order, which expresses the requirements of the state for the supply of products by enterprises to fulfill priority social needs.
State orders are established by government bodies mainly to state-owned enterprises according to the group nomenclature of goods in the form of specific volumes of production of certain types of goods (products). Government orders are mandatory and are included in production plans industrial enterprises.
The quantity of goods to be delivered included in the state order is determined in the contract in accordance with the limit (fund) allocated to the buyer.
For goods for which a state order is issued, state bodies in fixed time provide buyers with a list of suppliers with whom contracts for the supply of goods can be concluded.
Conclusion
In conclusion, I would like to clarify that in consumer cooperation, direct economic relations are understood as direct contractual relations of cooperative organizations (enterprises) or their wholesale links with industrial enterprises for the supply of goods without the participation of wholesalers and other commercial intermediaries.
In the conditions of transition to a market economy, the development of direct economic relations with manufacturers of goods should be considered as the most important task in the development of rational economic relations for the supply of goods, providing a stable source of commodity resources for the retail trade network at the lowest cost. By establishing direct contractual ties with manufacturers of goods, cooperative organizations and enterprises have a real opportunity to influence the range and quality of manufactured products, their price by directly agreeing with manufacturers on the basic contractual conditions for the supply of goods. With direct contractual ties with producers of goods, cooperative trading enterprises get a real opportunity to achieve the production of goods necessary for the population, to replace poorly sold products with new ones that are in demand by the population, and to raise the question of lowering prices.
Direct long-term economic relations of wholesale enterprises of consumer cooperation with manufacturers of goods necessitate the study and forecasting of the needs of buyers in the goods of their nomenclature, participation in the development of projects production programs enterprises-suppliers, coordination with manufacturers of standard samples, prices for goods. Wholesale enterprises will be able to participate in joint work with manufacturers to certify products, control their quality, and develop recommendations for maintaining the quality level in the process of promoting goods to the consumer.
Bibliographic list
1. Albekov A. U., Sogomonyan S. A. Economics of a commercial enterprise. - Rostov-on-Don: Phoenix, 2002. - 456 p.
2. Jones G. trading business: how to organize and manage: Per. from English. - M: INFRA-M, 1996. - 145 p.
3. Zubtsovskaya AA Auction trade: Lecture for students of all specialties. - Novosibirsk: SibUPK, 2000. - 354 p.
4. Commercial activities of manufacturing enterprises (firms): Textbook / Ed. O. A. Novikova, V. V. Shcherbakova. - St. Petersburg: Publishing House of St. Petersburg State University of Economics, 1999. - 257 p.
5. Strong L. M. Organization of commercial success. Expert advice. - M.: Economics, 1999. - 354 p.
6. Levi M., Weitz B. A. Fundamentals of retail trade: TRANS. from English. - St. Petersburg: Peter, 1999. - 236 p.
7. Maklakov GV Commercial activity in wholesale enterprises. - Novosibirsk: SibUPK, 1997. - 235 p.
8. Mikhailova OI Management of commercial transactions. -M.: Ed. house "Dashkov and K", 1999. - 189 p.
9. Osipova L. V., Sinyaeva I. M. Fundamentals of commercial activity: Textbook for universities. - M.: Banks and exchanges; UNITI, 1997, - 478 p.
10.Organization of commercial activity: Reference manual / Ed. ed. S. N. Vinogradova. - Minsk: Higher School, 2000. - 254 p.
11. Pankratov F. R., Seregina T. K. Commercial activity: Textbook for universities. - 4th ed., revised. and additional - M.: Marken-ting, 2000. - 356 p.
12. Polovtseva F. P. Commercial activity: Textbook. -M.: INFRA-M, 2000. - 605 p.
INTRODUCTION
World experience and domestic practice show that the functioning of the system of intersectoral, regional and interregional relations is unthinkable without the participation of wholesale trade, which acts as an active commercial intermediary.
The presence of wholesale trade in a market economy is an objective reality and is conditioned by the need to influence the organization and functioning of the entire commodity supply system.
Wholesale trade does not complete the process of changing forms of value and does not bring use-value to the consumer, but only brings commodities closer to the change in their forms of value and to the consumer. Therefore, it is only the initial stage of trade in consumer goods, which carries out the initial sale of goods for production and the organization of rational bringing them to retail enterprises.
Wholesale is, in terms of economic essence, the process of selling goods for further resale, and in terms of material content, the process of bringing these goods from production to retail enterprises with a view to subsequently bringing them to consumers.
The following authors are devoted to the organization and development of a medium-sized enterprise in wholesale trade: Nuralieva S.U., Klyukach V.A., Sandu I.S., Dashkova L.P., Pambukhchiyants V.K., Baranenko S.P., and others.
Despite this, many theoretical and methodological issues of the organization and development of medium-sized enterprises in wholesale trade have not been sufficiently considered. This fact determined the choice of the topic of the final qualifying work.
The purpose of this final qualifying work is the formation of a system of proposals for improving the organization and development of a medium-sized enterprise in the wholesale trade.
To achieve this goal, the following tasks were set and solved:
To study the concept, meaning and types of wholesale trade;
Consider the methods of wholesale of goods by medium-sized enterprises and features in modern conditions;
Analyze the development of wholesale trade in Russia and the Rostov region;
To study the characteristics and organizational structure of Fargo-S LLC;
Consider the organization of commercial activities of a medium-sized wholesale enterprise;
To analyze the system of organizing the wholesale trade of ferrous scrap in Fargo-S LLC;
To form a system of proposals for improving the organization and development of a medium-sized enterprise in wholesale trade.
The object of the study is a medium-sized wholesale enterprise for the sale of ferrous scrap LLC Fargo-S. The subject of the research is the organization and development of commercial activities of a medium-sized wholesale trade enterprise.
The theoretical and methodological basis of the study was the scientific works of Russian and foreign theorists and practitioners in the field of wholesale trade management, logistics, trading activities, and management. During the study, the following research methods were used: observation, comparison, description, analysis, synthesis, generalization, systematic approach.
Materials on the organization and development of medium-sized enterprises in wholesale trade acted as an information base.
The official data of the Rostov region and the documents of Fargo-S LLC served as an empirical basis for the study.
The scientific significance of the work lies in the generalization of the theoretical aspects of the organization and development of a medium-sized enterprise in the wholesale trade.
The practical significance lies in the formation of a system of proposals for improving the organization and development of a medium-sized enterprise in wholesale trade, in particular, Fargo-S LLC.
1. Theoretical essence of the organization of wholesale trade
1.1 The concept and role of wholesale trade
Wholesale trade in the commodity market is constituent part areas of circulation. Through wholesale trade, the accumulation and movement of goods in space and time is managed, and almost all commodity resources pass through. It is an important lever for maneuvering commodity resources both across regions and commodity markets. Through wholesale trade, the consumer influences the producer in the direction of balancing supply and demand, and consumers are provided with the opportunity to purchase goods within their financial capabilities and in accordance with their needs.
The purpose of wholesale trade is to bring the objects of sale and purchase of goods, services from one economic entity to another and / or the end consumer. Wholesale trade, unlike retail, occupies an intermediate stage in commodity circulation. Such mediation occurs when manufacturing enterprises are not able to bring their products to the retail network on their own, and stores are not able to organize the delivery of goods directly from industrial enterprises for many objective reasons.
The objective need for wholesale enterprises is caused by production, transport and trade factors. The main ones are:
Placement of industrial enterprises in the regions of the country, taking into account the sources of raw materials and other conditions;
The level of specialization of manufacturing enterprises;
Conditions for the transportation of goods, remoteness of the retail network from product suppliers;
A wide range of goods sold, their physical and chemical properties, non-compliance of the production assortment with the trade one;
The scale of the stores' activities (value of their turnover), the state of the material and technical base of the retail trade, the discrepancy between the period of sale and the time of production, associated with the seasonality of the production and consumption of certain goods (sugar, potatoes, vegetables, sporting goods, shoes, Christmas tree decorations, etc.). P.).
These specific conditions for the activity of manufacturing and retail enterprises require the creation and accumulation of certain stocks, most of which are concentrated in the wholesale link.
Wholesale trade helps to save costs and improve the efficiency of the entire sphere of commodity circulation. In particular, the storage of stocks of goods in the wholesale link is cheaper than in stores. Delivery of goods to retail network from wholesale bases, as a rule, requires lower costs compared to their transportation from manufacturing enterprises.
The purpose of wholesale trade is to meet the demand for goods at a convenient time for the consumer. The objectives of the development of wholesale trade are: creation of a developed structure of commodity circulation channels capable of maintaining the necessary intensity of commodity flows; ensuring savings in distribution costs and high efficiency of the entire system of circulation of goods in the country; mobilization of financial resources necessary to finance the process of product distribution.
1.2 Types of wholesalers
The needs of the consumer goods market must be met by two main types of wholesale organizations:
Large wholesale structures of a national (federal) scale. These organizations must ensure the wholesale turnover of large consignments of goods to consumers throughout the territory or in a number of regions of the country. Federal organizations designed to form the structure of distribution channels for large domestic manufacturers and create favorable conditions for access to Russian market foreign suppliers of quality goods. They should act as a guarantor of the strategic stability of the consumer market as a whole and solve many problems of the development of domestic trade. This link should ensure the sustainability of the development of the entire national wholesale trade system;
Wholesale enterprises of regional scale. This structure represents the basis of the national wholesale trading system, its inner contour (wholesale structures of the regional level). Wholesale enterprises of the regional level (autonomous or independent structures) must purchase goods from wholesale enterprises of the federal level and directly from commodity producers and bring them to retailers in their service area. In the zone of activity of these structures there are marketing divisions of local industrial enterprises and wholesale structures of large retail organizations. The main task of this wholesale link is to provide goods to regional commodity markets and stimulate the formation of such types of organizations that would best meet the requirements of commodity producers.
Each type of wholesale enterprises can exist in various forms.
Independent wholesalers are enterprises specializing in wholesale trading activities that carry out a full range of purchasing and marketing operations with the transfer of ownership of the goods to the wholesale link. They must perform a wide range of operations for the processing of commercial mass, create conditions for the entry of large manufacturers and retailers into the market.
Intermediary wholesale structures - "enterprises-agents", "enterprises-brokers" (distributors), which do not use in their activities the transfer of ownership of the goods to them, act on behalf of the client and mainly at his expense.
The organizers of the wholesale turnover are commodity exchanges, wholesale fairs, auctions, wholesale food markets.
Commodity exchanges serve the wholesale turnover of standardized goods.
Wholesale fairs ensure the expansion of the consumer market through the establishment of interregional and interstate economic ties.
Auctions are a kind of intermediary organizations that promote the circulation of goods, where trade is conducted by the method of open bidding.
Wholesale trade markets create conditions that ensure free access to the market for all suppliers of agricultural products and food.
Wholesale organizers are an important element of the wholesale infrastructure, whose main task is to create conditions for the organization of wholesale trade.
1.3 The specifics of the organization of the work of commercial departments of wholesale organizations
Commercial work is carried out by the apparatus of specialists. At the same time, modern computer technologies are used. The main content of commercial work in wholesale organizations:
Information support for commercial activities;
Determining the need for goods;
Selection of partners for establishing economic relations and promotion channels;
Commercial activities to establish economic relations between partners;
Organization of wholesale purchases of goods;
Commercial activities for wholesale sales goods;
Commercial activities for organizing the retail sale of goods;
Commodity resource management.
The structure of the commercial department is determined by what functions the wholesale organization performs, how wide the range of goods purchased and sold by it, how many suppliers and buyers it has, etc. general view the commercial service of the wholesale trade organization may have the structure shown in fig. one.
Rice. 1. Approximate structure of a commercial service wholesale enterprise
Each of the departments of the commercial service performs certain functions related to the solution of their tasks.
Providing the wholesale enterprise with the necessary marketing information;
Carrying out a complex of marketing research related to consumer demand and market conditions, supply of goods to suppliers, etc.;
Analysis and assessment of the market situation;
Formation of the company's image. The Purchasing Department provides:
Search for suppliers of goods;
Justification, selection of organizational forms of procurement;
Organization of wholesale purchases;
Procurement documentation;
Monitoring the execution of contracts.
The sales department performs the following functions:
Choice of forms of wholesale;
Development and signing of supply contracts;
Wholesale organization;
Documentation of wholesale sales;
Inventory management;
Monitoring the execution of supply contracts.
The following operations are carried out at the warehouses of the wholesale enterprise:
Acceptance of incoming goods in terms of quantity and quality;
Organization of storage of goods;
Acquisition of goods at the request of buyers;
Loading of completed goods on transport and sending to buyers;
In its work, the commercial department interacts with each other, as well as with other departments of the wholesale enterprise (economic planning, legal, accounting, dispatching, etc.).
1.4 Analysis of the development of wholesale trade in Russia
It is obvious that the growth of the GDP of the Russian economy to a large extent depends on the wholesale trade market. Although the latter already existed during the time of the Russian Empire, and during the period of the USSR, it made the greatest leap in development after perestroika and the economic reforms it caused in the country. According to 2015 data, this segment provided about 10% of the total gross domestic product.
Today, the wholesale trade market can be conditionally divided into two sections - raw materials and processed products. In the first sector, one can also single out the sale/purchase of semi-finished products. As for the general structure, it is approximately the following.
About 40% is formed from a variety of semi-finished products, scrap, as well as other products of non-agricultural origin. 20% is accounted for by the sale of food and tobacco products. 15% of the wholesalers' revenue is generated by the sale of non-food consumer goods.
An analysis of the wholesale trade market shows that today there are practically no large enterprises under state control, almost all former Soviet trusts and trade associations have been privatized and are in the hands of private investors. The share of the state today accounts for no more than 5% of such property.
A feature of domestic business is the relatively weak presence of major players in the regions. There, distributors have much better horizontal connections with retail outlets, wholesale is less in demand. About 30% of all sales are in the Moscow region, which is not too surprising, given the number of people living there and the higher level of well-being compared to the rest of the country.
Experts predict the growth of the sector (in the case of growth of the entire economy) in the coming years, but also note a number of significant problems that prevent this. Eliminating them will help even more efficient development. First of all, an overabundance of state regulation is mentioned. Obtaining all the necessary approvals and certificates sometimes drags on for months.
Serious dissatisfaction of the participants of the wholesale trade market with abuses of power by certain representatives of the authorities is also noted. Many of them "collaborate" with other business structures and try in every possible way to make life difficult for their competitors, for example, by organizing frequent unscheduled inspections. Or, on the contrary, they persistently offer to “be friends” with them, threatening them with various troubles in case of refusal.
Among other factors, it can be mentioned that entrepreneurs still do not pay enough attention to the possibilities of Internet resources. Thus, they seriously lose revenue and, at the same time, lose the consumer to more advanced competitors.
An analysis of the wholesale trade market indicates the relevance of the so-called "direct purchase" programs. Those distributors who have managed to train their staff to focus on the needs of the consumer and to flexibly change the purchasing strategy depending on the requirements of the situation, achieve greater success than their colleagues.
Also very important is the constant work on cost optimization. Timely investment in logistics technologies, storage facilities and the latest software is not extra "show-offs" that you can do without, but a competent strategy that provides solid dividends in the future.
In addition, it is vital for sellers to establish a trusting relationship with the manufacturer. To solve this problem, wholesale market experts recommend following a few simple rules. First, you need to try to conclude long-term supply agreements. Secondly, to show interest in the business of partners, to find additional opportunities for deepening interaction.
Thirdly, it is worth showing loyalty to the manufacturer: not only to fulfill their obligations in terms of payment and the volume of goods sampled in a timely manner, but also, for example, to help him in various marketing researches. In general, if you can provide an additional service, you should try to do it.
One of the trends of modern business is the dominance large networks. Naturally, it is better for such companies to work with operators who specialize not in one, but in various sectors of consumer goods and food production. It is more convenient plus significantly reduces costs and expenses for solving organizational issues. In this regard, more and more participants in the wholesale market are trying to move in the direction of universalism.
2. Analysis of the activity of a wholesale trade enterprise on the example of LLC "Fargo-S"
2.1 Organizational and economic characteristics of Fargo-S LLC
Fargo-S LLC is located at the address Rostov Region, Rostov-on-Don, Lenina Street 12, office. 151.
The founder of this company is its CEO Krupin Yuri Alexandrovich. On June 22, 2013, the company received the OGRN - 1125194032240. In accordance with the charter, the main activity of the enterprise is the sale of waste and scrap.
LLC "Fargo-S" is a medium-sized wholesaler of ferrous scrap metal ZA (steel scrap).
In addition to the main activity, the company is also engaged in the processing of metal waste and scrap, as well as storage and warehousing (Figure 2.1).
Figure 2.1 - Scrap storage site of Fargo-S LLC
Figure 2.1 shows the scrap storage site of Fargo-S LLC.
The main clients are legal entities of the Rostov region and adjacent regions. Lots are accepted of various weights, while customers who hand over a lot of scrap weighing more than 10 tons have significant advantages in working with this enterprise. Purchasing managers of LLC "Fargo-S" often go to the client to evaluate the future batch. Settlement with counterparties is carried out in cash and non-cash forms.
Batches of scrap metal are presented for testing for explosiveness, and accompanying documents are also required, which must indicate the type, weight, brand, group and category of waste.
This society has the right:
Participate in associations and other associations;
Collaborate with any public organizations;
Acquire and sell goods of other companies, including foreign ones, in the Russian Federation and abroad;
Exercise your rights and bear responsibility for obligations.
The organizational structure of any enterprise has a great influence on building inter-economic relations with partners and establishing relationships between departments of the company.
In order for management decisions to be implemented in a timely manner and to have the opportunity to monitor their implementation in the organization, information communication is carried out. Depending on the organizational structure, information communication is carried out at the enterprise.
It can be said that every medium-sized wholesale trade enterprise begins its activity by building an enterprise according to the type of a linear management structure. As the enterprise develops, the enterprise expands, thereby increasing the need to empower employees with managerial functions. The Director General provides guidance on fundamental matters. Therefore, we can say for sure that the organizational structure of Fargo-S LLC is a linear - headquarters structure (Fig. 2.2).
The linear management structure is an organization in which a subordinate is subordinate to only one boss, only through one boss does the subordinate receive all instructions. The boss is responsible for the actions of his subordinate.
With a linear - staff structure of management, the division of the functions of the manager and their distribution among departments of different levels is provided. The line manager only coordinates the activities of the departments.
Figure 2.2 - Organizational structure of Fargo-S LLC
Figure 2.2 shows the organizational structure of a line-headquarters type at a medium-sized wholesale enterprise Fargo-S LLC.
The tasks of management and control in Fargo-S LLC are performed by the General Director. In his direct subordination are: Deputy Director for Procurement, Deputy Director for Sales, managers for working with VIP clients, chief accountant, head of the personnel department, safety engineer and head of the documentation department.
The General Director at Fargo-S LLC is not only a manager, but also a founder. This cannot but affect the specifics of the company's management, since he is personally interested in the growth of the financial profit of the enterprise.
The Deputy Director for Procurement in his activities is guided by orders and orders of the General Director, job description and normative legal acts. The Deputy Director must know the main legislative and legal acts regulating the activities of the company, modern economic and practical relations in this area, planning and management of procurement activities, as well as other aspects of wholesale business.
The purchasing department is one of the main structural divisions of a wholesale trade enterprise. In this department, decisions are made on the purchase of scrap, its quantity, supply contracts are concluded, a supplier is selected, and the amount of inventory is predicted. Proper accounting of goods and its documentation is of great importance for procurement planning. Decisions on new purchases are made on the basis of financial and economic documents.
The Deputy Director of Sales must know the prospects for economic and social development firms and industries, market conditions, advanced and evidence-based experience in the development of a wholesale trade enterprise, tax and environmental legislation.
The sales department is also leading structural unit wholesale trading company. The main task of this department is to increase the amount of ferrous scrap sold. The primary tasks of the department are: sales promotion and forecasting.
Managers for working with VIP clients are in other words managers for working with key clients. They bring the main part of the profit to the enterprise, concluding agreements with permanent and large partners. It is these managers who go to the seller's territory to evaluate the batch of his metal, as they have sufficient experience and qualifications to independently represent the interests of the company, conclude new contracts and correct old ones. If necessary, managers carry out work to stimulate the market with the help of a system of discounts and bonuses.
The chief accountant is the head of the accounting department, which collects and accumulates information about the property and finances of the enterprise. Accounting - a source of information about the receivables and credit debt of the enterprise. Such information is necessary for the general director to predict economic indicators, make decisions in all areas of the enterprise, and exercise financial control.
Head of Human Resources - the head of the department, which is responsible for staffing the organization with appropriate specialized employees. Employees of the personnel department are engaged not only in the search for new personnel, but also in their adaptation at the enterprise, training, advanced training, as well as social issues enterprise work.
The Safety Engineer is responsible for maintaining safety records and fire safety at the enterprise. Also, the duties of an engineer include monitoring compliance with safety regulations in the company's divisions, attesting workplaces, interacting with regulatory authorities, conducting metrological control of measuring equipment, preparing reports and various other documents.
The head of the documentation department directly manages and is responsible for the work of the department. Office work is a specific activity for the preparation and execution of documents, their storage and processing. The adoption of documents depends largely on the correct preparation of documents. management decisions. The documents reflect all aspects of the enterprise, which is why when checking the work of the company, first of all, they analyze financial and commercial documents.
LLC "Fargo-S" is a dynamically developing enterprise that is engaged in the procurement of ferrous scrap. This company works for the long term, trying to offer the most optimal solutions.
General Director Krupin Yu.A. Among the goals and objectives of the enterprise, there are two main ones:
Increasing production volumes by improving quality to reinvest the released cash in production;
Interaction with company employees to establish a link between their personal responsibility for the quality of work performed and the company's image.
Company policy is a system of principles by which the company forms and implements its activities. The company's policy is built in accordance with the goals and objectives. But these are just the basic settings, the general director of the company, with all this, is free to make managerial decisions. Among the activities of Fargo-S LLC, the following can be distinguished:
Improving the quality system by taking timely response measures;
Equipment of workplaces in accordance with sanitary and hygiene requirements;
Increasing the material and moral satisfaction of the company's employees;
Systematic training of employees in order to improve their professional level;
Recruitment of highly qualified employees;
Creation of new jobs;
Entering the international market.
2.2 Organization of commercial activities of a wholesaler
One of the main functions of wholesale trade is the systematic regulation of sales, the ratio of the supply of a product to its demand. The functioning of the national economic complex is closely connected with the development of wholesale trade, which works to saturate the domestic market and growing needs. In modern conditions, wholesale trade enterprises are completely autonomous and independent in choosing the range of goods and functional orientation.
Commercial activity is a part of entrepreneurial activity that covers only the sphere of circulation and does not imply the production of goods and the provision of services. The entrepreneur always seeks to purchase resources in accordance with his commercial goals. Therefore, any activity aimed at acquiring material and technical assets for the purposes of circulation on the market can be called commercial activity.
Today there is a problem of definition of commercial activity for the purposes of the taxation. Thus, in accordance with the current Russian legislation, the criterion for classifying a company as a commercial one is that the enterprise has profit-making goals. It should be noted that the form of ownership and organizational - legal form of the organization does not matter.
The subject of commercial activity can be not only goods, but also services, as well as objects of intellectual value, since they, along with goods, have real and potential utility.
The functional structure of a wholesale trade enterprise is largely determined by the scope of its activities.
characteristic feature The activities of Fargo-S LLC are a large number of labor operations.
The main activity of Fargo-S LLC, according to OKVED and the charter of the enterprise, is the wholesale trade in waste and ferrous scrap.
Commercial activity in wholesale trade involves the following functions:
Improvement of inter-farm relations;
Selection of methods and forms of wholesale trade;
Strengthening interaction with retailers;
Improving the system of storage and warehousing;
Organization of financial management.
The key point in the wholesale trade of goods is to find your target segment, in other words, to establish a sales market.
With the possibility of a free search for sellers and buyers, the average wholesale trade enterprise needs to plan economic relations as competently as possible. All relationships are built on a contractual basis. The contract is the main economic and legal evidence of the fact of the purchase and sale transaction.
The existing market relations have led to a fundamental change in the structure of contractual relations. Sellers and buyers are equal partners who build activities in accordance with financial gain.
The result of the commercial activity of any trade enterprise is the amount of turnover. This indicator is largely influenced by the sales promotion policy of a trade enterprise, which includes activities aimed at the consumer, intermediaries, and organization personnel.
A specific feature of the organization of the activity of a wholesale trade enterprise, including a medium one, is that during the movement of goods there is a change in the form of value, that is, technological process.
The technological process is a set of methods and operations for promoting goods, preserving consumer properties aimed at bringing the product to the consumer. This process ensures the processing of commodity flows from purchase to sale. Also, the technological process includes acceptance by quality and quantity, storage, transportation and movement of goods.
The financial results of Fargo-S LLC are presented in the financial statements for 2014. and 2015 (Table 2.1).
Table 2.1 - Dynamics of labor productivity for 2014 and 2015
From table 2.1 it can be seen that this enterprise is successfully developing, this is evidenced by the growth of the main indicators of the company's activity.
The growth in revenue from the sale of scrap in 2015 compared to 2014 amounted to 131.8% (increase - 91465 thousand rubles).
Fargo-S LLC is experiencing an increase in the number of employees from 208 people in 2014 to 227 people in 2015. This fact speaks of the stability of the enterprise, its systematic expansion and the management's concern for its employees.
In 2015, fixed assets were commissioned in the amount of 870 thousand rubles, equipment in the amount of 36 thousand rubles was removed.
For a complete presentation of the main performance indicators of a commercial enterprise, it is necessary to consider the indicators of the movement of fixed assets.
Renewal coefficient - the ratio of the value of the introduced fixed assets to the value of fixed assets at the end of the study period. This ratio shows what part of the value of fixed assets is occupied by new fixed assets.
, (1)
Where OPF cc - the cost of received fixed assets for the year;
OPF kg - the cost of fixed assets at the end of the year.
all formulas are in the archive with the work ;
The retirement rate is the ratio of the value of withdrawn fixed assets to the value of fixed assets at the beginning of the period under study. This coefficient shows what share of fixed assets has retired from circulation due to dilapidation and obsolescence.
all formulas are in the archive with the work, (2)
Where Ф vyb - the cost of fixed assets retired;
Fng - the value of fixed assets at the beginning of the year.
wholesale business analysis
Growth coefficient - the ratio of the sum of the value of the growth of fixed assets to the value of fixed assets at the beginning of the study period. This ratio shows what part of fixed assets has been added or decreased in relation to total cost fixed assets.
Where (Ф centuries - Ф vyb.) - the sum of the value of the increase in fixed assets.
all formulas are in the archive with the work;
Depreciation ratio - the ratio of the sum of the depreciation cost to the original book value of fixed assets. This ratio shows the level of depreciation of fixed assets.
Where I - the amount of depreciation of fixed assets;
OPFp - the initial cost of fixed assets on the relevant date.
The shelf life ratio is the ratio of the residual value to their replacement cost. This ratio shows what proportion is the residual value of fixed assets from the initial cost for the period under study.
Where OPF ost is the residual value.
We present the calculation data in the form of a table (Table 2.2).
Table 2.2 - The movement of fixed assets of the enterprise
| The name of indicators | 2014 | 2015 |
| Refresh rate | 1,0 | 0,47 |
| Retirement rate | 0 | 0,07 |
| growth rate | 0 | 1,64 |
| Wear factor | 0 | 0,14 |
| Acceptance factor | 0,85 | 0,86 |
The calculation of the indicators of the movement of fixed assets of the enterprise shows that the renewal coefficient decreased in 2015 by 0.53. The retirement rate increased by 0.07, which indicates that the company is withdrawing obsolete equipment from circulation. The growth rate also increased compared to 2014 by 1.64. The wear factor in 2015 was 0.14. The shelf life coefficient in 2014 was 0.85, and in 2015 it was 0.86, this fact indicates that this enterprise has new equipment on its balance sheet.
When developing an effective financing system, the dilemma always arises of combining an enterprise's investment in its development, planning cash receipts for this, and keeping credit debt at the lowest possible level.
analysis of the activity of the wholesale trade enterprise
The current problem of the Russian economy is the underutilization of production capacity, which is associated with sales problems. It can also be said that many enterprises have an outdated infrastructure. It is of great importance to update the material and technical base for a successful solution contemporary problems organization and industry development.
Investments - long-term investment of material values in the development of the company to provide production factors. The most important are real investments.
The objects of investment activity are fixed assets (created or updated). Investment activity at the enterprise develops in two directions:
Investing in shares of other companies for profit;
Extension own enterprise through the construction of fixed assets, the purchase of land and more.
Among the investment activities of Fargo-S LLC, the main ones can be distinguished, among them are the following:
Choice of dividend policy;
Debt and working capital management;
Development of credit policy;
Analysis and development of financial and tax policy;
Cost management, including depreciation.
2.3 Organization of wholesale trade in ferrous scrap in Fargo-S LLC
In modern conditions of increasing the amount of steel smelting, improvement and development of industry, ferrous scrap is a very important raw material. The growing demand for raw materials and the limited secondary market create demand for ferrous scrap. This causes an increase in competition in the purchase of scrap, this process is accompanied by an increase in the price of this raw material.
Ferrous scrap wholesale trade, like any other commercial activity, is subject to regulation.
The main regulatory legal acts within which the organization under study operates are the following:
1. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993).
2. Civil Code of the Russian Federation dated November 30, 1994 No. 51 - FZ, as amended. dated 05.05.2015 No. 124 - FZ.
4. Federal Law "On Production and Consumption Wastes" dated June 26, 1998 No. 89 - FZ
5. Federal Law “On Licensing certain types activities” dated 04.05.2012 No. 99 - FZ
6. Normative legal documents adopted by the Government of the Russian Federation and bodies state power Rostov region.
The Constitution of the Russian Federation determined essential principles activities of a commercial enterprise, in particular the organization of the wholesale trade in ferrous scrap.
The Civil Code of the Russian Federation outlined the relationship between the parties who entered into the contract, the relationship between debtors and creditors, as well as the very concept of organization and entrepreneurial activity.
The Code of Administrative Crimes of the Russian Federation defined offenses in the economic sphere and the responsibility of persons in the field of ferrous scrap circulation.
The Federal Law “On Production and Consumption Wastes” laid the foundations for regulating the trade in scrap as a secondary raw material and an additional resource for industry. It delimited the powers of the state federal, regional and local authorities in the field of circulation of secondary raw materials.
The Federal Law "On Licensing Certain Types of Activities" governs the relationship between federal authorities executive authorities, executive authorities of the constituent entities of the Russian Federation, legal entities and individual entrepreneurs in connection with the licensing of certain types of activities.
The main principles of state regulation in the field of circulation of ferrous scrap are:
1. Complex processing of waste of all types.
2. Reducing the amount of waste and their involvement in economic circulation.
3.Ecological validity of metal waste disposal.
The most important aspect of the development of a wholesale trade enterprise specializing in the purchase and sale of ferrous scrap is the assessment of market conditions and forecasting prices for scrap when it is purchased by scrap processing organizations and metallurgical plants. Today there is a need for scientific development of the problem of organizational - economic methods research of the process of analysis and forecasting of prices for secondary raw materials, to increase the competitiveness of the enterprise in the purchase and sale of scrap.
Establishing this kind of evidence-based methodology would enable the organization to more efficiently allocate its resources to minimize the purchase price and maximize the selling price.
For the modern Russian economy, ferrous scrap is the most important secondary raw material. The following trends in the development of the ferrous scrap market can be distinguished:
1. The volume of demand for scrap in Russia is growing, this is due to an increase in the volume of smelting, casting and rolling of steel.
2. Limiting the amount of recycled resources leads to its shortage.
3. With the strengthening of market ties, market participants and the industry itself become larger.
4. The share of lightweight scrap is increasing, which entails an increase in the costs of its processing.
5. The large territorial dispersal and remoteness of processing industries and metallurgical plants leads to an increase in the cost of transporting raw materials.
6. There is an increase in prices for ferrous scrap.
The relationship of the most important market participants is its structure. The elements of the ferrous scrap market structure are scrap sellers, suppliers and consumers of scrap (Fig. 2.3).
Figure 2.3 - Market structure of ferrous scrap
Figure 2.3 shows the structure of the ferrous scrap market. The elements of this structure are scrap collectors, suppliers, consumers.
Pricing in the market of secondary metals has its own distinctive features. Processing plants set prices for the purchase of scrap in accordance with their production needs and the balance of raw materials in their own warehouses. Thus, the purchase price of the consumer is formed. Based on these prices, scrap suppliers set prices for scrap purchases from scrap dealers.
The most important condition for the development of the commercial activities of scrap suppliers is to follow the market conditions, the dynamics of prices for the purchase and sale of scrap. This fact allows wholesale trade organizations to effectively organize logistics activities for the distribution of scrap flows, which helps to increase the profitability of the enterprise.
LLC "Fargo-S" regularly develops and updates the model of the behavior of this enterprise in the market. In an unstable market, for this they review the budget, various plans and forecasts.
The model of the organization's behavior in the market is developed in several stages. The first stage is price forecasting. The managers of the studied enterprise, when forecasting prices, use three main methods:
1. Method of multiple regression.
2. Box-Jenkins model.
3.Method of expert forecasting.
The concept of multiple regression was first used in 1908. in Pearson's work. Today it is one of the most common methods in econometrics. The essence of the method is to analyze the relationship between several independent variables (also called regressors or predictors) and a dependent variable. In Fargo-S LLC, this method is used to solve demand problems in the analysis of production costs. When using this method, the degree of influence of each factor and their cumulative impact is determined.
The Box-Jenkins model is used to analyze financial series. At the enterprise under study, this model is used to predict and analyze the volume of investment in production.
The method of expert forecasting is a method based on the intuitive judgments of an expert regarding the object under study. This method is based on the available information about the enterprise and the market. With its help, we can assume the prospect of development of the organization under study.
Very often, managers are faced with a situation of uncertainty and risk, the success of an enterprise, in this case, depends only on the ability of an individual manager to predict the results of his work. Therefore, in Fargo-S LLC, managers take part in the development of an enterprise behavior model in the market, thereby linking the behavior model with forecasting.
The next stage of the behavior model is pricing. With limited resources the most important factor is the scrap delivery radius. Another important factor in the successful development of a wholesaler is a differentiated approach to scrap dealers and consumers. To a lesser extent, the issue of pricing is affected by the availability of potential scrap reserves and the structure of scrap generation. Therefore, the approach to pricing requires the construction of a competent pricing policy.
The last stage in the development of an enterprise behavior model is the analysis of the information received and their implementation in commercial activities. The application of the obtained results allows LLC "Fargo-S" to quickly respond to market changes and optimize the flow of ferrous scrap.
Fargo-S LLC works mainly with clients from the Rostov region and the North Caucasus. The company under study is not a monopolist in the ferrous scrap market. The main competitors are the following companies:
1. Geotsin LLC, Rostov-on-Don;
2.OOO "Rosttechnomet", Rostov-on-Don;
3.LLC "Flagman-MT", Voronezh;
4.OOO "Phoenix C", Pyatigorsk;
5.OOO "Novorosvtormet", Novorossiysk.
Fargo-S LLC occupies its niche in the market thanks to mutually beneficial relationships with partners built on a long-term basis. The organization is responsible for its obligations, as well as key partners. Such exactingness is the key to long-term profitability.
3. Proposals for improving the organization and development of the enterprise in the wholesale trade
In recent years, the role of wholesale trade has changed radically. First, there has been a significant increase in competitors in this industry. Today, the process of creating a wholesale market structure has been completed. The wholesale trade market is quite developed and practically filled, so the enterprise can develop only at the expense of competitors' niches. Secondly, many retailers tend to work directly with scrap processing plants. These circumstances are forcing wholesalers to work in increasingly harsh and changing conditions of the modern economy.
Figure 3.1 - A set of proposals for improving the organization and development of a medium-sized enterprise
Figure 3.1 presents a system of proposals for improving the organization and development of a medium-sized enterprise in wholesale trade. Offers are presented in the following areas: management, work with personnel, use of space for scrap storage, as well as in the field of marketing.
Increasing competition in the domestic market is forcing medium-sized wholesalers to pay more and more attention to their competitiveness and its compliance with market requirements. This can be achieved by analyzing competitive advantage enterprises and building the internal and external policies of the enterprise, taking into account the identified advantages. Competitiveness management is one of the fundamental factors for the development of a wholesale trade enterprise.
For many years, domestic and foreign scientists have been dealing with the problems of the competitiveness of a medium-sized enterprise. But today there is no formed set of ideas about the management mechanism in the field of competitiveness of a wholesale trade enterprise. There are also questions in the field of determining competitive advantages and models for their application in an existing enterprise. In modern conditions, a theoretical and methodological set of approaches should be developed to improve competitiveness based on an analysis of competitive advantages. This is necessary for the successful adaptation of the enterprise to the constantly changing conditions of the modern market.
The environment for the emergence of competitive advantages may be due to internal and external factors of the enterprise environment. These benefits may have legal and non-legal status. According to the duration of the market, they can be short-term, medium-term and long-term. The nature of the dynamics of competitive advantages can be characterized as stable and unstable. In relation to the price, the advantages can be price and non-price. Despite the variety of factors, all of them one way or another have a fundamental or secondary impact on the competitiveness of the organization.
The competitiveness of a wholesale trade enterprise is, first of all, the ability of an enterprise to develop and analyze an entrepreneurial idea and resources of any nature into competitive advantages in order to strengthen its place in the market and conquer new niches. We can say that the basis of competitiveness are competitive advantages that need to be maintained, developed and improved. These events will help the company to form superiority against competitors and become more in demand among potential partners.
Based on the fact that entrepreneurial activity is based on the independence and initiative of the enterprise, it should be noted that a wholesale trade enterprise should be focused on increasing sales. To do this, you need to know and be able to apply the main performance indicators of enterprises of this type.
Additional staff training is offered in the area of human resources. It is impossible to consider the enterprise of trade from one side. It is impossible to isolate the enterprise from the external environment, since it is the environmental factors that have a significant impact on the nature of the company's activities. Therefore, when assessing the development of an enterprise, it is necessary to take into account industry affiliation (trade in ferrous scrap), the existing infrastructure and its development, and relationships with partners. At the enterprise of wholesale trade, communication links occupy a significant position. It is through the channels of such communication that information about the external environment is collected and feedback is carried out.
To analyze the development of a wholesale trade enterprise, it is necessary to consider reserves and factors that can directly or indirectly affect the development of the enterprise. This is due to a comprehensive assessment of the system of indicators that characterize the efficiency of production, and the analysis of private indicators that characterize the dynamics of the enterprise's development and its pace.
Today, the professionalism of employees plays an important role in the competitiveness of the enterprise. Therefore, for the development of the organization, we propose to conduct additional training for workers involved in metal cutting. The average cost of training is 5000 rubles. for a person. In the company, cutting is done by 2 teams of 6 people. Consequently, the cost of additional training will be 5000*12=60000 rubles. After completing the courses, the workers will improve the quality of the services provided, so they will be able to cut 10 tons more. On average, cutting one ton of scrap costs 1000 rubles. This means that in a month the profit will increase by 10,000 rubles, and in a year by 120,000 rubles.
The economic efficiency of this measure (capital investment) is calculated by the formula:
Where P is the increase in profit from the implementation of the event;
Z - the cost of the event.
The economic effect of this event is positive, i.е. the profit received from the implementation of this event exceeds the costs of its implementation by 20%.
In the field of management, we propose to introduce controlling as a form of interaction between departments. The economic situation is characterized by rapid changes. In a business environment, it is very important to make well-considered and informed decisions. It is necessary not only Information Support, but also a system that could ensure interconnection and successful functioning. This is what the control system does.
Controlling is a system that ensures successful interaction between management systems and the control system. Controlling provides information support for decision making. In today's conditions, with the help of controlling, the work of the risk management system, the quality management system is carried out.
In the USA and England, controlling has been successfully developing for more than a decade. This contributed to the specialization of this system. Today there is controlling in the field of budgeting, insurance, tax support.
In Russia today, this system is quite new and is rarely used by wholesalers. Enterprises of the classical model of entrepreneurial activity are conservative in their activities, which slows down the possibility of re-profiling the organization when the external environment changes. Such enterprises need to pay attention to the controlling system, since with the help of such a system it is possible to activate their competitive advantages without restructuring the business model.
Any controlling system can be described "horizontally". For this, it is necessary to consider the controlling structure (Fig. 3.2).
Figure 3.2 - Horizontal Controlling Structure
Figure 3.2 shows the horizontal structure of controlling. It is represented following elements: planning, implementation and control, analysis and processing, self-improvement.
These elements are in constant interaction. The task of controlling is to determine the goals and objectives of each department to achieve a single goal.
It is necessary to pay attention to the problems of the secondary wholesale market, in particular the ferrous scrap market, to consider the possibility of innovative solutions in this industry.
In the field of optimizing the use of storage space, we offer scissor cutting and baling. Increasing the efficiency of labor in the field of trading in scrap metal is a key point, as most of the work is dominated by manual labor (gas cutting of metal). This leads to high social and labor losses.
Today, the most important factor in the development of this industry is the introduction of modern technologies (for example, hydraulic presses). To determine the effect of innovations, a system for determining socio-economic efficiency is needed. This methodological base is necessary, since scrap metal is a commodity and raw material at the same time. When misused, scrap becomes an environmental pollutant.
Scissor cutting is a kind of recycling that converts oversized pieces of scrap into dimensional pieces using shearing. Bag forming is used for light weight scrap and metal shavings, which are destroyed by corrosion within three to six years, but still give almost 40% of the volume of all metal scrap. This method consists in compressing scrap on a baling press. The share of oversized metal objects among scrap is about 20%. Scissor cutting will facilitate the transportation of oversized metal.
Lightweight scrap and metal shavings occupy almost 50% of the warehouse area, using bundling can reduce the occupied area by almost half.
Enterprises in Russia and the Rostov region, specializing in the wholesale trade in ferrous scrap, often deal only with storage. The introduction of modern methods of scrap processing would save resources used in scrap storage. This kind of automation would improve the efficiency of each worker.
Issues of environmental safety are closely related to the activities of enterprises of the secondary industry. Each developed country seeks to close the circulation of scrap within the country, this allows solving the environmental problem and providing metallurgical plants with raw materials.
In accordance with the studies of NIPI Vtorchermet, the use of 1 ton of scrap metal will save instead of the same amount of pig iron:
Electricity 180 kW/h;
-
Wholesale of goods is carried out by two main methods: the transit method and the method of selling goods from a warehouse. The paper considered the development of wholesale trade in Russia and the Rostov region. The consumer market of the Rostov region is a budget-forming link. The share of tax revenues from wholesale and retail trade enterprises, Catering and consumer services of the region in the total amount of tax revenues from all sectors of the economy of the Rostov region is more than 17% in 2015. In the second chapter, monitoring of the organization and development of the commercial enterprise Fargo-S LLC was carried out. The organizational structure of the enterprise is a linear - staff structure. The enterprise under study is engaged in the wholesale trade of ferrous scrap. The main clients of the company are legal entities. The calculation of the indicators of the movement of fixed assets of the enterprise under study shows that the renewal coefficient decreased in 2015 by 0.53. The retirement rate increased by 0.07, which indicates that the company is withdrawing obsolete equipment from circulation. The growth rate also increased compared to 2014 by 1.64. The wear factor in 2015 was 0.14. The shelf life coefficient in 2014 was 0.85, and in 2015 it was 0.86, this fact indicates that this enterprise has new equipment on its balance sheet. The market for secondary raw materials, including ferrous scrap, has its own distinctive features. Processing plants set prices for the purchase of scrap in accordance with their production needs and the balance of raw materials in their own warehouses. Thus, the purchase price of the consumer is formed. Based on these prices, scrap suppliers set prices for scrap purchases from scrap dealers. Increasing competition in the domestic market forces wholesalers to pay more and more attention to their competitiveness and its compliance with market requirements. This can be achieved by analyzing the competitive advantages of the enterprise and building the internal and external policies of the enterprise, taking into account the identified advantages. Competitiveness management is one of the fundamental factors for the development of a wholesale trade enterprise. Today, there are two main methods of facilitating labor used in scrap wholesalers. This is cutting with scissors and forming packages. The third presents a system of proposals for improving the organization and development of a medium-sized enterprise in wholesale trade: 1. apply controlling as an effective form of increasing efficiency in the interaction of departments; 10.Daniyalov D.Ch. Improving the mechanism of enterprise management in wholesale trade. Dissertation / D.Ch. Daniyalov. - Makhachkala, 2010 11. Inkova N.A.: Modern Internet technologies in commercial activities / N.A. Inkov. - M.: OMEGA-L, 2010. - 412s. 12. Kurylev B.V. Study of the importance of using modern technologies for processing ferrous scrap. Abstract / B.V. Kurylev. - Samara, 2010 13. Mikhailova K.E. Management of the process of purchasing and selling ferrous scrap based on price forecasting. Dissertation / K.E. Mikhailov. - M., 2015 14. Pankratov F.G.: Commercial activity / F.G. Pankratov. - M.: Dashkov and K, 2010. - 389s. 15. Polovtseva F.P. Commercial activity: Textbook. Vulture of the Ministry of Defense of the Russian Federation / F.P. Polovtsev. - M.: INFRA-M, 2010. - 367s. 23. Kravchenko L.I. Analysis of economic activity of enterprises. Textbook-pract. allowance / L.I. Kravchenko. - Mn., Finance, accounting, audit. 2015 - 387s. 24. Kreinina M.N. The financial condition of the enterprise. Assessment methods / M.N. Kreinin. - M.: ICC "Dis", 2013. - 353s. 25. Kruglova N.Yu.: Commercial law / N.Yu. Kruglov. - M.: Yurayt, 2016. - 521s. 26. Pronina M.G. and etc. Legal regulation economic activity of the enterprise / M.G. Pronina. - Mn.: Vysh. school, 2010 - 391s. 27. Ed.: M.M. Rassolova and others; Reviewer: N.M. Korshunov, V.Ya. Gorfinkel; Collective author: N.D. Eriashvili and others: Commercial law. - M.: UNITY-DANA: Law and Law, 2010. - 352s. 28. Sheremet A.D., Negashev E.V. Methods of financial analysis of the activities of commercial organizations / A.D. Sheremet, E.V. Negashev. - M.: INFRA-M, 2010. - 463s. 29. Shestovskaya E.B. Controlling in the enterprise management system. Abstract / E.B. Shestovskaya. - Murmansk, 2016 30. Handfield M. et al. Reorganization of supply targets. Creation of integrated value formation systems / M. Henfield. - M: Williams, 2013 - 569s.
The effectiveness of commercial activities largely depends on the availability of information from commercial services that allows you to get an idea of the situation that has developed on the market.
In a broad sense, information refers to information about persons, objects, facts, events, phenomena and processes, regardless of the form of their presentation. Therefore, information characterizing the situation on the market of goods and services should be classified as commercial information.
The collection of commercial information is related to the study of:
Ї the demand of the population and the factors that determine it;
Ї product offer;
Ї wholesale buyers;
Ї potential opportunities and competitiveness of the enterprise.
Information about the demand of the population and its determinants is the basis for making commercial decisions.
The study of demand helps to identify its current changes, the motives for making purchases, the degree of conformity of consumer properties and prices of the goods offered to the needs of buyers.
The factors determining the demand of the population are its size and composition, cash income, national traditions and customs, etc. The study of these factors allows employees of commercial services to receive complete information about buyers and their needs.
The analysis of the information received contributes to a more accurate determination of the structure of the assortment and the volumes of goods purchased for subsequent sale. At the same time, the risk of purchasing unnecessary goods for the consumer decreases, sales volumes increase, and commodity turnover accelerates.
Information about the product offer (volumes and assortment of manufactured goods, inventory, etc.) allows you to determine how much the demand for goods corresponds to their supply. If demand outstrips supply, there is unsatisfied demand. In this case, it is necessary to take measures aimed at replenishing commodity stocks. When supply exceeds demand in the warehouses of trade enterprises, there is an excessive accumulation of goods, which also indicates errors in the management of inventory and assortment of goods. In both cases, it may be useful to influence producers to change the range of goods they produce. In some cases, it is advisable to use the services of other suppliers offering products that are more relevant to the needs of buyers. Therefore, the commercial services of trade enterprises need to have information about various producers and other suppliers of goods.
Since one of the main tasks of wholesalers is the sale of goods, their sales services need to have as much information as possible about wholesale buyers.
This information includes information about the location, specialization and other indicators of the activities of enterprises that are potential consumers goods and services. Analysis of this information allows wholesalers to choose the best partners to establish business relations with them.
Information about the potential capabilities of the enterprise is obtained from internal sources (statistical and accounting reports, operational accounting data for commercial activities). This is information about the volume of purchases and sales of goods, inventory, etc.
By analyzing this information, as well as information about the activities of competitors, commercial services draw conclusions about the competitiveness of a trading enterprise, which allows them to make timely changes in the activities of the relevant departments, strengthening their position in the market.
Popular
- Principles and criteria for the examination of the value of documents
- Three Siemens NX Success Stories The integrated system is the ideal solution
- Basic elements of personnel management Basic elements of personnel management
- Quality management at the enterprise: standards, stages of implementation, tips
- How is the quarterly bonus calculated and how is it paid?
- Mysterious crossing on Abbey Road in England John Lennon originally named the group differently
- "Abbey Road" cover as the basis for a conspiracy legend
- How to write a letter of guarantee?
- Merchandising, its types and principles Fundamentals of merchandising in the textile industry
- Marketing activities in wholesale and retail trade