The concept of essence, purpose and types of commercial activities. The concept and essence of commerce and commercial activity. Non-cash payment form

graduate work

1.1 Features and essence of commercial activity

Commerce is a type of commercial enterprise or business, but a noble business, the kind of business that is the basis of any truly civilized market economy.

Commerce is a word of Latin origin (from the Latin commercium trade). However, it must be borne in mind that the term “trade” has a double meaning: in one case it means an independent industry National economy(trade), in another trade processes aimed at carrying out acts of purchase and sale of goods. commercial activity is associated with the second concept of trade - trade processes involving the implementation of acts of purchase and sale for the purpose of making a profit.

V.I. Dahl’s explanatory dictionary defines commerce as “bargaining, trade, trade turnover, merchant trades.” In other words, these concepts involve the implementation of acts of purchase and sale with the intention of buying cheaper and selling 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 trade processes involving the implementation of acts of purchase and sale of goods.

Commercial activity is a narrower concept than entrepreneurship.

Entrepreneurship is the organization of economic, production and other activities that generate income for the entrepreneur. Entrepreneurship can mean organizing industrial enterprise, rural farm, trading enterprise, service enterprises, banks, law firms, publishing houses, research institutions, cooperatives, etc. Of all these types entrepreneurial activity Only trading is a purely commercial activity. Thus, commerce should be considered as one of the forms (types) of entrepreneurial activity. 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 activity can be carried out in all types of entrepreneurship, but are not decisive or main for them.

Hence, commercial work in trade is a broad area of operational and organizational activities of trading enterprises and profit making. Vidyagin V.I. Economic theory (political economy): a textbook for universities. - M., 2006. - 234 p.

Let's consider the tasks and essence of managing commercial activities.

The activities of a trading enterprise do not proceed independently. It is directed, regulated and controlled by people.

Management is the conscious influence of a person on objects and processes in order to impart a commercial focus to the activities of an enterprise and obtain certain results.

As production has become more complex, management has become a special category, involving more and more participants. There are two sides to managing the activities of an enterprise: managers and managed. Those who manage are usually called subjects of management, these include administrators, managers, managers. Objects of management are those who are managed - workers, teams, and what is managed - the economy, business, trade process. The interaction of subjects and objects through control actions and feedback makes it possible to purposefully manage the comprehensive activities of an enterprise. Control influences are represented by laws, decrees, plans, programs, regulations, standards, recommendations, instructions, material and financial incentives. Feedbacks- these are the results of direct observations and control by the subject of management, statistical and current reporting, accounting documentation. In the new conditions of managing commercial enterprises, many methodological and practical provisions domestic management turned out to be unacceptable. This is due to the fact that the science of management in our country was developed with a focus on the interests of the state. Approaches to the formation of fundamental principles and methods were deliberate in nature and were aimed at enterprise management processes state form property.

The market management system has acquired particular importance in Russia in connection with the transition to a market economy. In market conditions, there is a need to expand management tasks, develop new management techniques and methods suitable for various forms of ownership and the development of commercial activities of trading enterprises. In other words, a constant search for ways to improve management is assumed. The process of managing a trading enterprise should be based on market principles and methodology modern management. Foreign management science has come a long way in its development. The prerequisites for this were:

Economic laws of the market;

Dynamism of the consumer market;

Hierarchical construction of a management structure with a focus on the strategic course in the enterprise’s activities;

The organization of an enterprise, determined by its integration and adaptability to changes external environment;

Initial and resulting parameters.

A. Fayol created the theory of management social production, which formulates management principles based on the use of potential resources of the enterprise. He identified five basic functions in management: planning, organizing, directing, coordinating and controlling. The objective need to create a control system consisting of interacting processes is revealed by M.Kh. Meskon in his work “Fundamentals of Management”: “Management is a process, because work to achieve goals is not some one-time action, but a series of interrelated continuous actions. These activities, each of which is a process in itself, are very important to the success of the enterprise. They are called management functions. Each management function is also a process, because it also consists of a series of interrelated actions. The management process is the sum total of all functions."

The above theoretical principles give an idea of approaches to managing the commercial activities of an enterprise in market conditions. A market-oriented management system means not only the organization of the structure and the interconnected set of processes involved in the enterprise, but also their combination with all external factors. Management of commercial activities sets as its immediate task to bring a certain orderliness to commercial and trade processes, organize joint actions of workers participating in these processes, and achieve consistency and coordination of actions. At the same time, management is aimed at optimizing the work of employees in order to increase the efficiency of commercial processes and achieve the ultimate goals of the enterprise.

IN modern conditions The activities of a trading enterprise are related to entrepreneurship, commerce, econometrics, economic cybernetics and computer science. This defines a new qualitative level and the economic growth market. Should be built accordingly organizational structure management of a commercial enterprise of enterprises has much in common. However, specific management decisions, developed and implemented by some trading enterprises, cannot always be used by other enterprises. This is due to external environmental factors at the stage of transition to a market economy, primarily changes in the consumer market. In addition, the internal operating conditions of a trading enterprise also change over time. Therefore, the control process must be determined by the parameters environment and their variable values within a trading enterprise.

For an enterprise to survive in market conditions, it is necessary not just to engage in commercial activities, but to carry out the entire complex of commercial activities, which includes forecasting, studying demand, studying market capacity, rational organization economic activity, advertising activities and sales of their services.

In addition, it is necessary to be able to identify emerging market opportunities; no enterprise can forever rely on its current products and services, their range and on its sales markets.

An enterprise can and should search for its opportunities, either from time to time or systematically. Many people look for new ideas simply by carefully and correctly conducting commercial activities and organizing them correctly.

There are several ways to identify new markets with which you can achieve final business results.

The first way is to achieve deeper market penetration, i.e. growth in sales of existing services target group buyers without making any changes to the product itself or the services themselves. In other words, the enterprise will operate with existing goods and services in existing markets. In this case, several approaches can be tried, including reducing list prices and tariffs, increasing advertising costs, i.e. attract the attention of buyers to that particular enterprise.

In addition, the second way - expanding the boundaries of the market - can achieve no less results.

There are other methods for improving the final results of enterprises and thereby their survival in market conditions. All this is done by commercial services; this is their main goal. Thus, if an enterprise does not want to go bankrupt and end its existence, it cannot do without commercial activity.

The commercial activities of enterprises are subject to constant change, not so much due to technological progress, but as a result of changing consumer needs. The consumer's freedom of choice best contributes to the preservation of various forms of product sales: however, over time, consumer preferences change, and sometimes he begins to reject what he wanted yesterday and vice versa. Thus, no single form of sales has a decisive advantage over other forms and one can never be sure that this particular method of selling services and goods opens the way to long-term success, especially since innovations based on other methods can always appear , servicing consumer requests so, in last years Many companies in different industries have started experimenting with opening different types of stores along with manufacturing services to better position themselves for the future.

New methods include:

Sale of food and non-food food products according to catalogs in the showroom;

Sales in stores with small retail space, located in the very center of the city, which have a simple interior, few staff and sell a limited range;

- « convenient stores” (“SHOP”), which sell a limited range of goods, giving preference to fresh products that are open to the buyer all day long. Their successes cannot be disputed at present.

The task of any market research is to assess the current situation, develop forecasts for market development and draw up appropriate measures of marketing influence on the market in order to ensure the efficiency, production and sales activities of the enterprise. Only the one who knows or foresees where will he go the market and how the product will develop will ensure market success.

Functions and management structure of wholesale and retail trade enterprises.

In the new economic conditions, commercial activity is considered as the determining basis of a trading enterprise. At the same time, attention to the functions and structure of managing the commercial activities of an enterprise is increasing. The management system is quite dynamic in nature, aimed at adapting the structure of commercial activities to the characteristics and trends of market development.

When managing commercial activities, the functions of the management process are performed: planning, organization, accounting and control.

Planning is one of the most important functions of managing the commercial activities of a trading enterprise. Planning of purchases, inventory and sales is associated with the dynamics of trade processes and contributes to the achievement of the goals of the trading enterprise. Purchasing and sales plans usually contain indicators that must be achieved as a result of their implementation. The plans reflect the content of the work, establish personal responsibility for their implementation, set deadlines and define methods for monitoring and analyzing the effectiveness of task completion.

The essence of the organization as a management function is to streamline, coordinate, and regulate the actions of performers involved in the processes of purchasing, selling and promoting goods to consumers. The organization of management also includes operational regulation, which means current management decisions, instructions, orders, instructions, instructions developed and accepted by management subjects in accordance with a specific market situation.

Accounting as a function of managing commercial activities is the documentation of receipts, acceptance, sales of goods and their movement in a trading enterprise. Thanks to accounting, the safety of material assets and funds, control over trade processes and the results of commercial activities are ensured.

Control means active monitoring of the implementation of management actions, checking compliance with documents regulating the commercial and entrepreneurial activities of a trading enterprise. Control, together with accounting, informs the entrepreneur about the effectiveness of trading processes and serves as a means of corrective influence on the part of management bodies on those who must carry out management decisions.

In large trading enterprises, in the process of managing commercial activities, management functions such as economic analysis indicators of commercial activity, forecasting demand and sales.

The functions of commerce are determined by interaction with markets, consumers, competitors and other elements of the external environment. The received initial data from internal and external sources is transformed into information on the basis of which commercial activities are carried out in a trading enterprise. As the market develops, it is expected that adjustments will be made to the commercial activity management system based on a comprehensive analysis of the activities of the trading enterprise and environmental factors.

Analysis of the dynamics of key indicators of economic activity

estimate cost cost service The production program of an enterprise is the volume of production and sales of products, as a rule, on an annual basis for the corresponding nomenclature, assortment and quality...

Analysis of the financial and economic activities of the enterprise LLC "Rezontorg"

In modern economic conditions, the activities of each economic entity are the subject of attention of a wide range of participants in market relations (organizations and individuals)...

Interaction of commercial and creative activities in cultural institutions

Commercial activities of the enterprise

What is commerce? The ability to resell at a higher price? 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 type of trading entrepreneurship or business...

Commercial activities of an industrial enterprise

On modern stage In the conditions of the formation of market relations in Russia, commerce has become an integral part of the activities of industrial enterprises, an integral element of which is the marketing (sale) of manufactured products...

Organization of commercial activities in Russia and ways to improve it

At the present stage, in the conditions of the formation of market relations in Russia, commerce has become an integral part of the activities of enterprises, an integral element of which is the marketing (sale) of manufactured products...

Organization of commercial activities at the enterprise

Commerce, an important area of entrepreneurial activity and area of employment, began to actively develop in the 1990s. From trading operations, many entrepreneurs have moved on to a higher level of commercial activity...

Organization of commercial activities at the enterprise "Izhtrading"

Commercial activity is a complex of commercial processes and operations aimed at the efficiency of purchase and sale, focusing on demand and obtaining real profit. Functions of commercial activities: 1...

Organization of commercial activities of the enterprise

Commerce is a type of commercial enterprise or business, but a noble business, the kind of business that is the basis of any truly civilized market economy. Commerce is a word of Latin origin (from...

Commercial activity is a broad and complex concept. This is a set of techniques and methods that ensure maximum profitability of any trading operation for each of the partners, taking into account the interests of the end consumer...

Organization of commercial activities manufacturing enterprise

The organization of commercial activities of an enterprise is connected: with the economy of the enterprise, which contributes to the analysis...

Problems sales policy company and ways to solve it (using the example of OJSC "Vladkhleb")

A significant place in the strategic management system is occupied by the strategy for organizing distribution channels, or sales strategy. Its purpose is to organize optimal sales network for effective sales of manufactured products...

Commerce is a type of commercial enterprise or business, but a noble business, the kind of business that is the basis of any truly civilized market economy. Commercial activity is a narrower concept...

Improvement of business activities budgetary organization

Basic classification legal entities in the law of the Republic of Belarus they are divided into commercial and non-profit organizations (Article 46 of the Civil Code of the Republic of Belarus)...

Functions of an entrepreneur in a market economy. Types of business incubators

In the modern market, the buyer has a huge choice of goods and services, and competition for it is constantly intensifying. In such a market situation, that entrepreneur can count on success...

NATURE, ROLE AND CONTENT OF COMMERCIAL WORK

The concept and essence of commercial work

Commerce- type of trade entrepreneurship or business.

Commerce is a word of Latin origin (from the Latin commemcium - trade). However, the term “trade” has a double meaning: in one case it means an independent branch of the national economy (trade), in the other - trade processes aimed at carrying out acts of purchase and sale of goods. Commercial activity is associated with the second concept of trade - trade processes involving the implementation of acts of purchase and sale in order to make a profit.

Explanatory Dictionary V.I. Dalia defines commerce as “bargaining, trade, trade turnover, merchant trades.” In other words, these concepts involve the implementation of acts of purchase and sale with the intention of buying cheaper and selling more expensive. In a broad sense, commerce is often understood as any activity aimed at making a profit.

Commercial activity is a narrower concept than entrepreneurship. Entrepreneurship- this is the organization of economic, production and other activities that generate income for the entrepreneur. Entrepreneurship can mean setting up an industrial enterprise, a rural farm, a trading enterprise, a service enterprise, a bank, a law office, a publishing house, a research institution, etc. Of all these types of business activities, only trading is a purely commercial activity. Thus, commerce should be considered as one of the forms (types) of entrepreneurial activity. At the same time, in some types of business activities, transactions for the purchase and sale of goods, raw materials, semi-finished products, etc. can be carried out, i.e. elements of commercial activity may be present in all types of entrepreneurship, but are not decisive or main for them.

Consequently, commercial work in trade is a broad area of operational and organizational activity of trade organizations and enterprises aimed at carrying out the processes of buying and selling goods to meet the demand of the population and make a profit.

Therefore, commercial work in trade is a broader concept than the simple purchase and sale of goods. To carry out the act of purchase and sale, a trade entrepreneur must carry out operational, organizational and business operations, 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 on sales goods, organization of trade services, etc.

COMMERCIAL EFFICIENCY

Business planning

An enterprise, regardless of its scale and profile of activity, must engage in so-called intra-company planning. A businessman is first and foremost an organizer. Organizing means defining a goal, knowing financial and material resources and being able to use them to achieve goals. The organizer must be able to formulate a task, convey it to the immediate executor and control its implementation. Organizing a commercial activity requires the ability to accept right decisions, distribute duties and responsibilities.

Necessary elements of organization are the ability to plan, manage and analyze commercial activities. Planning involves defining the goals of an enterprise for a certain future, finding and analyzing ways to implement them and provide them with resources.

Planning is determined by the tasks that the enterprise sets for itself for the future. In accordance with this, planning can be long-term, medium-term and short-term.

A long-term plan usually covers three-year or five-year periods, it is developed by the company's management and contains the main strategic goals enterprises for the future. The medium-term plan contains very specific goals and quantitative characteristics. Medium-term plans are usually drawn up for a two-year period. Short-term planning can be calculated for a year, six months, a month, etc.

The most important goals pursued when planning the commercial activities of an enterprise are, as a rule, determining the sales volume of the commodity mass, profit and market share.

If long-term planning is mainly the domain of the largest commercial firms, then the current operational planning- a necessary element of management activity at the most various enterprises. This type of short-term planning includes the so-called enterprise business plan, which includes calculation of possible income and expenses, assessment of the sales market for specific goods (services), assessment of competitors, a system of marketing activities, an implementation plan, financial plan and etc.

1 Define risk, how do you understand it?

2 Describe the risk situation.

3 List the main types of risks and describe them.

4 What methods are used to determine the degree of risk?

5 Describe the main ways to reduce risk, indicate their advantages and disadvantages.

6 List and characterize the main performance indicators of the enterprise’s commercial activities.

7 Expand the concept of “goods turnover”.

8 Why can’t you use just one indicator to evaluate the commercial activities of an enterprise - the level of profit?

9 What is the importance of intra-company planning in an enterprise?

Trademark registration

An application for registration of a trademark is submitted by a legal or an individual to the State Patent Office Russian Federation. The application can be filed through a patent agent registered with the Patent Office.

The application must relate to one trademark and contain:

> an application for registration of a designation as a trademark indicating the applicant, as well as his location or place of residence;

> the claimed designation and its description;

> a list of goods for which trademark registration is sought, grouped by classes of the International Classification of Goods and Services for the registration of marks. Requirements for application documents are established by the Patent Office.

The examination of the application is carried out by the Patent Office and includes a preliminary examination and examination of the claimed designation.

During the examination period, the Patent Office has the right to request from the applicant Additional materials, without which the examination is impossible.

A preliminary examination of an application is carried out within a month from the date of its receipt by the Patent Office. During the preliminary examination, the content of the application, the presence necessary documents, as well as their compliance with established requirements. Based on the results of the preliminary examination, the applicant is informed about the acceptance of the application for consideration or the refusal to accept it for consideration.

When an application is accepted for consideration, the applicant is notified that the priority of the trademark has been established.

During the examination, the compliance of the declared designation with the requirements specified by law is checked. Based on the results of the examination, a decision is made to register a trademark or to refuse its registration. The examination decision to register a trademark may be revised in connection with the receipt of an application with earlier priority.

If the applicant disagrees with the decision of the preliminary examination or with the decision of the examination of the applied for designation, he has the right, within three months from the date of receipt of the decision, to file an objection with the Appeal Chamber of the Patent Office, which must be considered within four months from the date of its receipt. If the applicant disagrees with the decision of the Appeals Chamber, he may, within six months from the date of its receipt, file a complaint with the Supreme Patent Chamber of the Russian Federation, whose decision is final.

Based on the decision to register a trademark, the Patent Office, within a month from the date of receipt of the document on payment of the established fee, registers the trademark in State Register trademarks and service marks of the Russian Federation. A trademark, information about its owner, the priority date of the trademark and the date of its registration, a list of goods for which the trademark is registered, other information related to the registration of the trademark, as well as subsequent changes to this information are entered into the Register.

The issuance of a certificate for a trademark is carried out by the Patent Office within three months from the date of registration of the trademark in the Register.

Registration of a trademark is valid for ten years, counting from the date of receipt of the application by the Patent Office. The validity period of a trademark registration can be extended, upon application of the owner, submitted during the last year of its validity, for ten years each time.

Information related to the registration of a trademark and entered into the Register is published by the Patent Office in the official gazette within six months from the date of registration of the trademark in the Register or from the date of amendments to the registration of the trademark in the Register.

Collective mark is a trademark of a union, economic association or other voluntary association of enterprises (hereinafter referred to as the association), intended to designate goods produced and (or) sold by them that have the same quality or other general characteristics.

The application for registration of a collective mark is accompanied by the charter of the collective mark, which contains the name of the association authorized to register the collective mark in its name, a list of enterprises that have the right to use this mark, the purpose of its registration, a list and uniform qualitative or other general characteristics of goods that will be designated collective mark, conditions of its use, procedure for monitoring its use, liability for violation of the charter of the collective mark.

In the case of using a collective mark on goods that do not have uniform qualitative or other common characteristics, the registration may be fully or partially terminated early based on a decision of the Supreme Patent Chamber of the Russian Federation, adopted at the request of any person.

In trade

Economic connections between suppliers and buyers of goods - economic, organizational, commercial, administrative, legal, financial and other relations that develop between buyers and suppliers in the process of supplying goods.

System of economic relations includes the participation of trade organizations in the development of plans for the production of goods through the submission of applications and orders; drafting contracts; monitoring compliance with contractual obligations; application of economic sanctions; participation in the work of commodity exchanges and wholesale fairs; establishing optimal financial relationships; application of administrative legal norms, etc.

Under the administrative-command system of economic management, the organization of economic relations for the supply of goods was subject to detailed state regulation and regulation (Regulations on the supply of goods).

In a market economy, relationships between contractual partners are independently established on the basis of civil legislation. Currently, the main regulatory document for regulating commercial relationships for the supply of goods is the Civil Code of the Russian Federation, which sets out general provisions contract law, including the concepts and terms of the contract, the procedure for resolving pre-contractual disputes, the procedure for amending and terminating the contract, the procedure for ensuring the fulfillment of contractual obligations, etc.

However, the sphere of economic relations between suppliers and buyers of goods requires a certain level government regulation, including through the adoption and enforcement of laws, decrees, regulations in the field of pricing, requirements for the quality of goods and services, suppression of unfair competition or monopolistic activities, as well as the establishment of benefits, tariffs, incentives for domestic producers, etc.

Applications and orders for goods

One of the traditional forms of economic relations between trade and production in a planned economy was the system of applications and orders submitted by trade organizations to manufacturers of goods and planning authorities. Applications and orders were intended to facilitate 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.

Application- a document of trade organizations (enterprises), reflecting their need for goods.

Order- a requirement for the supplier to manufacture and deliver certain goods within a specific time frame. In essence, a purchase order for goods is a further specification of the request by which trade organizations inform suppliers of a detailed range of goods to be supplied for the upcoming period. The order serves as the basis for determining such terms of the contract as quantity, assortment, quality, delivery time. Therefore, the submission of an order is inherently a preliminary stage to the conclusion of a supply agreement 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 agreement.

In a market economy organizational forms and the content of applications and orders changes, they lose the planning and directive nature of centralized regulation of economic relations and turn into commercial instruments for local regulation of economic relations between suppliers and buyers.

In market conditions, an application is necessary for the manufacturer (supplier) of goods as a document informing about the need for goods and directing the manufacturer to produce the required goods. In market conditions, the need for centralized submission of applications disappears and they retain their significance as a form of relationship between manufacturers and buyers (consumers) at the horizontal level.

At the same time, an order as an operational, pre-contractual document giving rise to commercial relationships for the supply of goods is also necessary in market conditions, especially when organizing direct economic relations between suppliers (manufacturers) and buyers of goods.

In Art. 527 of the Civil Code of the Russian Federation, the order is provided for when concluding a state contract for the supply of goods for state needs. It is on the basis of the order of the state customer for the supply of goods for state needs, accepted by the supplier (performer), that the state contract is concluded.

Cash payment

Cash payments are made by enterprises either in cash or in the form of non-cash payments.

To make cash payments, each organization must have a cash register and maintain a cash book according to in the prescribed form. The acceptance of cash by organizations when making payments to the population is carried out with the mandatory use of cash registers. Cash received by organizations from banks is spent for the purposes specified in the check.

Conducting cash transactions is entrusted to the cashier, who bears full responsibility financial liability for the safety of accepted values. In the cash register you can store small amounts of money within the limit set by the bank to pay for small business expenses, advances for business trips and other small payments. Exceeding the established limits at the cash desk is allowed only within three working days during the payment period wages employees of the enterprise, temporary disability benefits, scholarships, pensions and bonuses.

The receipt of money into the cash register and the issue from the cash register are documented with incoming and outgoing cash orders. Transaction amounts are recorded in orders in numbers and words. Signs receipt orders Chief Accountant or a person authorized by him, and expenses - the head of the organization and the chief accountant or persons authorized by them.

Incoming cash orders and receipts for them, outgoing cash orders and documents replacing them must be filled out clearly and clearly in ink or ballpoint pens or written out on a writing (computing) machine. Erasures, blots or corrections, even if specified, are not allowed in these documents. Acceptance and issuance of money under cash orders can only be made on the day they are issued.

If money is issued by power of attorney, then in the text of the cash receipt order after the surname, name and patronymic of the recipient of the money, the surname, name and patronymic of the person entrusted with receiving the money are indicated. When money is given out by proxy, the cashier indicates “By proxy” before the receipt for receiving the money. The power of attorney remains with the cashier and is attached to the cash order or payroll.

Receipt and expense cash orders are taken into account by the accounting department in the register of receipts and expenses before being transferred to the cash desk. cash documents.

The chief (senior) cashier, before the start of the working day, gives to other cashiers in advance the amount of cash necessary for expense transactions against a receipt in the book of accounting for money accepted and issued by the cashier.

At the end of the working day, cashiers are required to report to the chief (senior) cashier on the advance received and the money accepted on receipt documents, as well as hand over the balance of cash and cash documents on transactions performed to the (chief) senior cashier against a receipt in the book of accounting of accepted and issued money teller.

The cashier records all transactions involving the receipt and expenditure of funds in a cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in it must be certified by the signatures of the head of the organization and the chief accountant. At the end of the working day, the cashier calculates the results of the day's transactions in the cash book and withdraws the remaining money in the cash register the next day. Entries in the cash book are made with a ballpoint pen or ink through carbon paper on two sheets. One sheet of the book is tear-off, it is handed in at the end of the day along with all receipts and expenditure documents as a report on cash transactions against a receipt in the cash book. Erasures and unspecified corrections in the cash book are prohibited. The corrections made are certified by the signatures of the cashier and the chief accountant of the organization.

Provided the complete safety of cash documents is ensured, the cash book can be maintained in an automated way. Control over the correct maintenance of the cash book rests with the chief accountant of the organization.

The heads of the organization are obliged to equip the cash register and ensure the safety of money in the cash register premises, as well as when delivering it from the bank office and depositing it at the bank. The cash register premises must be isolated, and the doors to the cash register must be locked from the inside during transactions. Access to the cash desk premises by persons not related to its work is prohibited. Cash registers of organizations can be insured in accordance with current legislation.

Keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in designated places, transferring them to unauthorized persons, or making unaccounted for duplicates. Accounted duplicate keys in bags, boxes, etc., sealed by cashiers. are kept by company managers. If the key is lost, the head of the enterprise reports the incident to the internal affairs authorities and takes measures to immediately replace the lock of the metal cabinet.

Storing cash and other valuables that do not belong to the enterprise in the cash register is prohibited.

In organizations that have one cashier, if it is necessary to temporarily replace him, the duties of a cashier are assigned to another employee by written order of the head of the organization (decision, resolution). An agreement on full financial responsibility is concluded with this employee.

In small organizations that do not have a cashier on staff, the latter’s duties can be performed by the chief accountant or another employee by written order of the head of the organization, subject to the conclusion of a liability agreement with him.

Responsibility for compliance with the procedure for conducting cash transactions rests with the heads of organizations, chief accountants and cashiers. Persons guilty of repeated violations cash discipline, are held accountable in accordance with the legislation of the Russian Federation. Procedure cash transactions banks are systematically inspected.

For non-compliance with the conditions for working with cash and the procedure for conducting cash transactions, organizations are charged a fine in amounts determined by the nature of the violation.

Non-cash payment form

Non-cash payments are carried out through non-cash transfers to clients' current, current and foreign currency accounts in banks, a system of correspondent accounts between different banks, clearing offsets of mutual claims through clearing houses, as well as using bills of exchange and checks that replace cash.

Non-cash payments are carried out mainly through banking, credit and settlement operations. Non-cash payments can significantly reduce the costs of money turnover, reduce the need for cash, and also ensure its more reliable safety.

Non-cash payments are carried out for commodity and non-commodity transactions. TO commodity transactions include the purchase and sale of raw materials, materials, finished products etc., and to non-commodity transactions- settlements with municipal institutions, research organizations, educational institutions and so on.

Commodity operations carried out using the following forms of non-cash payments: payment orders-demands, payment orders, letters of credit, checks, in the order of scheduled payments, using bills of exchange based on the offset of mutual claims.

Depending on the location of the supplier and buyer non-cash payments divided into non-resident and same-resident (local).

Settlements using payment orders-demands. When making payments by payment orders-demands, the recipient of funds submits to the bank serving him a settlement document containing a requirement for the payer to pay the recipient a certain amount.

Payment orders-demands can be paid with or without acceptance. Acceptance in settlements means the payer’s consent to payment. Acceptance of requirements can be subsequent or preliminary. With preliminary acceptance, the bank debits funds from the payer’s account if he does not refuse acceptance within the prescribed period. With subsequent acceptance, the payer's bank pays the payment request immediately after its receipt.

If the payment order-demand is accepted, the buyer's bank branch notifies the supplier's bank branch of the buyer's payment of the payment document. The payment amount is credited by the supplier's bank branch to the supplier's current or other account.

The advantage of the acceptance form of settlements with payment requests is that it allows the payer to control the supplier’s compliance with the conditions stipulated by the contracts. Its disadvantage is the relatively slow receipt of funds to the supplier's account (3 days for acceptance and double postal mileage).

Settlements using payment orders-demands can be carried out without their acceptance. For example, claims for gas, water, electricity and thermal energy, sewerage, postal and telegraph and some other services.

Letter of credit form of payment. Applies when it is established by agreement. A special feature of the letter of credit form of payment is that payment for payment documents is made at the location of the supplier immediately after shipment of the products.

Letter of Credit- this is an order from a branch of the buyer’s bank to a branch of the supplier’s bank to open a special letter of credit account for immediate payment to the supplier on the terms specified in the letter of credit application and within the limits of the amount specified in the application. Each letter of credit is intended for settlements with only one supplier and is issued for the period specified in the agreement, which can be extended by agreement of the supplier and buyer.

Payments under the letter of credit are made during its validity period at the supplier's bank in the full amount of the letter of credit or in parts against the registers of accounts and transport or acceptance documents submitted by the supplier certifying the shipment of the goods. The balance of the unused letter of credit is returned to the buyer company and credited to its current account if the letter of credit is issued at the expense of own funds, or transferred to repay the loan debt, if the letter of credit is issued through a bank loan.

The disadvantages of the letter of credit form of payment include the freezing of buyer funds for the period of validity of the letter of credit until its actual use, as well as the possibility of delaying the shipment of products by the supplier until the receipt of the letter of credit. At the same time, it guarantees immediate payment of supplier invoices and promotes compliance with settlement and payment discipline.

Settlements by payment orders. Payment orders are used by organizations for payments for products and services, settlements with the budget, social insurance authorities, etc. They can be used in same-city and non-resident payments.

Payment order represents an order from the account owner to the bank to transfer funds from his current account to the account of the recipient of the money. It must indicate the purpose of the amounts to be transferred.

The payment order is transferred to the payer's bank institution in the order of subsequent acceptance after the recipient receives inventory items or services provided to him. At the same time, it can also be issued for advance payment of supplier bills. Prepayment is understood as payment for goods or services provided that are ready for shipment (rendered) to the recipient and shipped (rendered) no later than three business days from the date of receipt of payment.

When making payments by payment orders (transfers), settlement transactions with suppliers and buyers are reflected in accounts accounting in the same way as when making payments by payment orders.

Payments by checks. A settlement check contains a written order from the account owner (check drawer) to the bank servicing him to transfer the amount of money indicated in the check from his account to the account of the recipient of the funds (check holder). In recent years, this form of payment has been increasingly used in single-city settlements.

Upon receipt of goods (provision of services), the payer writes out a check from the book and transfers it to the representative of the supplier or contractor, who becomes the check holder. The holder of the check presents the issued check to his bank office, usually the next day after the issue, for the money to be credited to his checking account.

Payments are made in the order of scheduled payments. Payments in the order of scheduled payments are made in cases where stable economic and settlement relations have developed between suppliers and buyers, and deliveries are regular. The essence of this form is that the buyer pays for incoming goods in equal amounts within the time limits established by the agreement between him and the suppliers (usually no less than 5 days later). Payment documents for this form of payment can be issued by both the recipient (payment orders-demands) and the payer (orders, checks). The parties periodically clarify the status of settlements and recalculate based on the actual supply of goods. Calculations are updated once every 5, 10 or 15 days, but not less than every 30 days.

Calculations in the order of scheduled payments can significantly reduce the amount of accounting and financial work, since there is no need to control the payment of each individual payment document.

Settlements using bills of exchange and based on the offset of mutual claims. When paying by bill of exchange for incoming resources or products sold (work performed, services provided), promissory notes and bills of exchange can be used.

Promissory note- a written debt monetary obligation of one party (the drawer) to pay a certain amount of money upon the due date of payment to the other party (the drawer) for the completed trade deals or for work performed (services provided). It indicates the place and date of issue, the amount of the obligation as a whole or the allocation of obligations to pay interest, the term and place of payment, the name of the recipient, and the signature of the drawer.

Bill of exchange (draft) issued by the creditor (drawee) and contains an order to the debtor (drawee) to pay the amount specified in the bill to a third party (remitee) or bearer. This document turns into a promissory note after its acceptance by the drawee. With the help of an endorsement (endorsement), a bill of exchange can be used repeatedly, thereby performing the function of a universal credit and settlement document. The use of drafts significantly speeds up the turnover of funds and the accounting (discounting) of bills in banks. The holder of the bill, by means of endorsement, transfers the bill to the bank before the maturity date and receives the bill amount minus the discount interest in favor of the bank, called discount.

In settlements based on the offset of mutual claims, the claims and obligations of debtors and creditors to each other are repaid in equal amounts and only the difference is paid in the prescribed manner.

Mutual settlements can be one-time or permanent, between two organizations or a group of them. The terms and procedure for settlements are established by agreement of the parties between the organizations in agreement with the establishment of the bank.

Planning the assortment of goods in stores

Assortment policy is an important part of the overall retail strategy. Some enterprises seek to optimize their assortment by narrowing its breadth and reducing its depth. They trade only the most popular and fast-moving product groups, and within groups - the most popular and fastest-moving goods. This policy makes it possible to reduce cash, invested in inventory, and speed up their turnover. For example, if store managers discover that in a product group consisting of 10 items, 80% of the turnover comes from 4 items, then it is very likely that they will completely exclude the remaining 6 items from the assortment. The logic of this decision is clear: it is not worth investing money and labor into a large part of the product group, which provides only 20% of the turnover; It is better to concentrate efforts on trading fast-moving goods.

The decision to narrow the range in this example is quite logical, but it is not the only possible commercial logic. Other stores, on the contrary, will certainly sell all 10 items of goods, no matter how little demand some of them may have. These are the ones retail businesses, who made the dominant feature of the image of their store precisely the idea of an extremely wide and deep, almost exhaustive assortment: “you can buy from us everything that you can buy anywhere.”

The breadth and depth of the assortment should be chosen taking into account the general goals and objectives that the company sets for itself. retail organization, and, of course, consumer preferences.

Problems related to assortment balance are much more complex. Current trend- sell all products “under one roof”. Therefore, you often have to think not about whether a given product corresponds or product group the overall focus of the assortment, but whether they can be traded profitably. The profitability of trade can be increased not only by excluding goods from the assortment, but also by adding new goods.

It should be noted that the profitability of trading a particular product should not be understood too narrowly - as the difference between the volume of sales of this product and its purchase price along with distribution costs. A broader view of profitability can be formulated as follows: will the profitability of the merchandise department as a whole increase if a decision is made to include (or not include) this product in the assortment? In many cases, business leaders base decisions regarding the breadth, depth and consistency of assortment on this broad and intelligent approach.

In practice, the concept of overall profitability does not always play its proper role in product mix decisions. Managers often make decisions to include or exclude a particular product from it based on habit or tradition, imitation of competitors, or even simply on the basis of intuition.

But assortment decisions should not be based solely on profitability, profitability as the sole criterion; such decisions must be the result of comprehensive consideration and analysis.

Carrying out an assortment policy requires making decisions not only on the inclusion of new products, but also on the removal of goods from sale. Manufacturers and suppliers of goods are constantly updating the range of their products, trying to gain more and more profits. In some cases, the need to exclude specific product from the assortment is completely obvious. However, the profitability criterion in its broad sense should be taken into account, i.e. asking the question: how will the exclusion of a particular product from the assortment affect the overall profit received by the product department as a whole?

Control questions and tasks

1 What is the trade range of goods, what underlies its formation?

2 What factors influence the formation of the assortment of goods in stores?

3 Why are they developed? assortment lists goods?

4 How can you determine the completeness and stability of the assortment of goods in a store?

5 What is the assortment policy of a trading enterprise?

6 What areas of assortment policy can be offered to a trading company?

Commercial propaganda

Commercial propaganda, or publicity (English publicity - publicity, openness), is the stimulation of demand for a product, service or activity through publications or favorable presentations on radio, television or on stage.

In a market economy, commodity-money relations are dominant. Therefore, almost every product of labor produced at enterprises is necessarily sold and bought, i.e. goes through the exchange stage. Sellers and buyers of goods enter into purchase and sale transactions, carry out sales and purchases of goods, provide intermediary and other services.

Commerce As a type of human activity, most of us associate it with trade. This is completely natural, since this term comes from the Latin COMMERCIUM (trade). However, such an interpretation of commerce as a term is too narrow and clearly insufficient to clarify the concept and essence of commercial activity.

commercial activity represents a part of entrepreneurial activity in the commodity market and differs from it, by and large, only in that it does not cover the process of manufacturing a product or providing a service. In a broad sense, any organization that offers the labor products of its employees to the market, and therefore participates in the exchange process, can be classified as a subject of sale. It is important to take into account that if a given entity expects to receive income from the sale (sale) of goods or the provision of services that exceed the costs of their creation, then its activities are usually classified as commercial. In a similar way, an idea of the activity of acquiring raw materials, supplies and products for the production of goods and the provision of services is formed.

The entrepreneur always strives to acquire resources and use services in accordance with his own commercial interests. The task that the market sets before him comes down to the need to create quality goods and implement it profitably. Therefore, logistics (purchases, etc.), as one of the main conditions for the creation of goods, should be completely attributed to commercial activity and considered as its most important element.

The interpretation of the term “commercial” has, first of all, practical significance, since the organization of the work of commercial services involves taking into account many specific features, starting from economic fundamentals and ending with the structure of document flow. Produced in a special way professional training commercial workers. In addition to traditional knowledge in the field of economics and management, a businessman must have a number of specific skills in the field business communication and negotiations, be able to make non-standard decisions to identify highly profitable areas of employment.

The professional activity of a businessman is carried out in the field of production and commodity circulation and is aimed at ensuring the functioning of enterprises of all organizational and legal forms for the purpose of rational organization of commercial activities, taking into account the industry, regional and nomenclature specifics of the enterprise. The merchant must, based on professional knowledge ensure effective commercial activities and thereby contribute to the solution of an important socio-economic problem - meeting the needs of customers.

Objects professional activity merchant are material goods and intangible benefits and services subject to purchase and sale or exchange in the sphere of circulation.

Main types of professional activities of a merchant:

organizational and commercial;
commodity expert;
marketing;
trade and economic;
analytical;
trade and purchasing;
foreign trade

It is very important for science correct definition essence of commercial activity. Many problems associated with the study of economic patterns in the sphere of production and commodity circulation are still awaiting their solution. Among them, the most relevant are:

a system of criteria and methods for assessing the performance of the enterprise’s commercial service;
system of payment and economic incentives for workers of commercial services.

A significant problem is the clear definition of the boundaries of commercial activities for tax purposes. Thus, in accordance with the legislation of the Russian Federation, the main criterion for classifying a particular type of activity into a certain tax category is whether the corresponding enterprise or organization has a statutory goal of making a profit. In this case, the form of ownership and organizational and legal form of the business entity does not play a role. From a tax perspective, it is only important to clearly establish ownership commercial enterprise to a specific type and field of activity: production and sale of any products (materials or raw materials), provision of production or non-production services, trade and intermediary operations, etc. Income tax rates vary in different cases.

All enterprises, organizations and institutions operating in the commodity market can be divided into two main groups: commercial and non-commercial. Commercial enterprises include almost all enterprises in the sphere of material production (plants, factories), a significant part of enterprises in the production infrastructure (transport and trade intermediary enterprises, communications enterprises, etc.) and non-production sphere ( domestic services, entertainment industry, etc.), almost all subjects of the securities market.

Non-profit activities have traditionally concentrated in the health and education sectors, although Lately and here the sprouts of entrepreneurship appeared. The activities of any non-profit (“non-profitable” - in Western economic literature) of the subject is based on the principle of maintaining a balance of equality of income and expenses. Tax law Russia clearly defines the areas in which expenses included in the cost can be made. In addition, the sources of income generation for a non-profit organization are strictly determined. If a profit is generated, this organization must use it in strict accordance with the requirements of the law or carry out a special procedure for settlements in the state budget by revising the amount of financing or paying appropriate taxes. Non-profit organizations also include government agencies (federal and municipal).

The subject of commercial activity is the purchase and sale of goods. However, in the broadest sense of the word, not only produced tangible objects, but also services, and even intellectual property objects should be considered as goods. A product as an object of commercial transactions (purchase and sale transactions) has potential and actual utility.

Potential usefulness of the product (services, etc.) or the ability of any product of labor to satisfy individual specific needs, taking into account affordability, is determined by two of its integral characteristics: quality and price. The relationship between them, which has developed in a given market situation, makes it possible potential consumer solve a fundamental issue - whether he needs and whether this offered product is available to him?

Real usefulness The product appears at the time of its acquisition by the consumer (sale by the seller), i.e. as a result of the exchange.

The prerequisites for a potentially useful product to become actually useful for the buyer are:

the presence of a given product of potential usefulness, the correspondence of its consumer properties to existing needs, i.e. the presence of an internal factor influencing the buyer’s preliminary choice;
whether the seller has a sufficient quantity of potentially useful goods in the right place and in right time or external conditions for the implementation of choice.

Creating conditions for realizing the potential usefulness of a product is the most important task of commercial activity. It is for these purposes that appropriate sales services are formed, inventories are accumulated, and trading and intermediary firms are created.

The main types of commercial activity fully reflect its essence. Firstly, we are talking about supply enterprises with the necessary raw materials, materials and products. The work associated with their procurement includes the following main operations:

planning of material needs;
organizing the acquisition of resources and their delivery to the enterprise;
regulation of the size of material reserves;
organization and control of resource consumption in an enterprise must be carried out by special units.

In typical situations, they (divisions) are given the following names:

department of logistics (support); production department (production-technical and production-technological equipment);
service for supplying equipment to facilities under construction.

In modern conditions, when the professional vocabulary of a businessman includes more and more new terms and concepts, departments for material resource management and logistics. The purchasing service of an enterprise usually deals with issues of obtaining the necessary commercial information.

It is necessary to highlight sales finished products (services). The sales function is performed by a special service of the enterprise, which organizes the formation of shipments, promotes goods on the market, searches for and formalizes relationships with buyers (clients). In modern conditions, the success of this activity largely depends on the professionalism of sales personnel, and therefore marketing becomes the main technology of the sales service.

Should be placed in a separate category trade and intermediary operations in the consumer and industrial (business) market, meaning, first of all, wholesale and retail trade . The participation of an intermediary in the process of goods distribution in many cases is a necessary condition concluding a purchase and sale transaction, as it provides wider consumer access to the product. Moreover, in the consumer market, a buyer can almost always purchase a product only through an intermediary (retailer), since manufacturing companies almost never work with individuals.

Commercial activity is always associated with the implementation of operations to bring material resources from suppliers to consumers. Such operations include:

from manufacturers – preparation of products for shipment, shipment, release and its documentation;
in intermediary warehouses and transport enterprises in the process of product movement - its acceptance, storage, formation of complete batches, shipment;
in warehouses of consumer enterprises – acceptance of products in terms of quantity and quality, storage, bringing purchased materials to a high degree of technological readiness for production consumption, release and delivery of materials to workplaces.

In general, all these operations, depending on the specific situation, can be divided into two categories - sales and supply. Sales operations and processes are associated with the production and delivery of products. The production process ends with the sale of products. Supply operations are associated with the production consumption of material resources, the receipt of material resources and the provision of them to enterprises in the production and non-production spheres.

INTRODUCTION

Trade in market conditions operates within a large-scale, rapidly changing external environment. The whole range of complex positive and negative processes, contradictory trends occurring in the economic and social life of both the country and the regions is reflected in trade.

The commercial activities of a trading enterprise, in these conditions, are becoming increasingly important. Effective commercial activities ensure sustainable development trading enterprise, its competitiveness.

Commercial banks belong to a special category of business enterprises called financial intermediaries. They attract capital, savings of the population and other funds released in the process of economic activity, and provide them for temporary use to other economic agents that need additional capital. Banks create new claims and obligations that become commodities in the money market.

OJSC Alfa-Bank is one of the leading commercial banks in our country, which provides a wide range of services for both individuals and legal entities. Based on this bank, one can trace the features of commercial activities in the banking sector.

The purpose of this work is to study commercial activities in the banking sector.

To achieve this goal, the following tasks are solved:

· The role of banks in commercial activities

· Analysis of the main indicators of Alfa-Bank OJSC

· Analysis of the services provided by OJSC Alfa-Bank.

COMMERCIAL ACTIVITY

The concept and essence of commercial activity

Commercial activity is part of entrepreneurial activity on the product market and differs from it, by and large, only in that it does not cover the process of manufacturing a product or providing a service. In a broad sense, any organization that offers the labor products of its employees to the market, and therefore participates in the exchange process, can be classified as a subject of sale. It is important to take into account that if a given entity expects to receive income from the sale (sale) of goods or the provision of services that exceed the costs of their creation, then its activities are usually classified as commercial. In a similar way, an idea of the activity of acquiring raw materials, supplies and products for the production of goods and the provision of services is formed.

The entrepreneur always strives to acquire resources and use services in accordance with his own commercial interests. The task that the market sets before him comes down to the need to create a high-quality product and sell it profitably. Therefore, logistics (purchases, etc.), as one of the main conditions for the creation of goods, should be completely attributed to commercial activity and considered as its most important element.

The interpretation of the term “commercial” has, first of all, practical significance, since the organization of the work of commercial services involves taking into account many specific features, starting from economic fundamentals and ending with the structure of document flow. Professional training of commercial workers is carried out in a special way. In addition to traditional knowledge in the field of economics and management, a businessman must have a number of specific skills in the field of business communication and negotiations, and be able to make non-standard decisions to identify highly profitable areas of employment.

The professional activity of a businessman is carried out in the field of production and commodity circulation and is aimed at ensuring the functioning of enterprises of all organizational and legal forms for the purpose of rational organization of commercial activities, taking into account the industry, regional and nomenclature specifics of the enterprise. A merchant must, on the basis of professional knowledge, ensure effective commercial activities and thereby contribute to the solution of an important socio-economic problem - meeting the needs of customers.

The objects of professional activity of a merchant are tangible goods and intangible goods and services that are subject to purchase and sale or exchange in the sphere of circulation.

Main types of professional activities of a merchant:

· organizational and commercial;

· commodity expert;

· marketing;

· trade and economic;

· analytical;

· trade and purchasing;

· foreign trade.

For science, it is very important to correctly determine the essence of commercial activity. Many problems associated with the study of economic patterns in the sphere of production and commodity circulation are still awaiting their solution. Among them, the most relevant are:

· system of criteria and methods for assessing the results of the commercial service of the enterprise;

· system of payment and economic incentives for workers of commercial services.

A significant problem is the clear definition of the boundaries of commercial activities for tax purposes. Thus, in accordance with the legislation of the Russian Federation, the main criterion for classifying a particular type of activity into a certain tax category is whether the corresponding enterprise or organization has a statutory goal of making a profit. In this case, the form of ownership and organizational and legal form of the business entity does not play a role. From a taxation perspective, it is only important to clearly establish that a commercial enterprise belongs to a specific type and field of activity: production and sale of any products (materials or raw materials), provision of production or non-production services, trade and intermediary operations, etc. Income tax rates vary in different cases.

All enterprises, organizations and institutions operating in the commodity market can be divided into two main groups: commercial and non-commercial. Commercial enterprises include almost all enterprises in the sphere of material production (plants, factories), a significant part of enterprises in the production infrastructure (transport and trade intermediary enterprises, communications enterprises, etc.) and non-production sphere (domestic services, entertainment industry, etc.) , almost all subjects of the securities market.

Non-profit activity has traditionally been concentrated in the health and education sectors, although sprouts of entrepreneurship have recently appeared here too. The activities of any non-profit (“non-profitable” - in Western economic literature) entity are based on the principle of maintaining a balance of equality of income and expenses. Russian tax legislation clearly defines the areas in which expenses included in the cost can be incurred. In addition, the sources of income generation for a non-profit organization are strictly determined. If a profit is generated, this organization must use it in strict accordance with the requirements of the law or carry out a special procedure for settlements in the state budget by revising the amount of financing or paying appropriate taxes. Non-profit organizations also include government agencies (federal and municipal).

The potential usefulness of a product (service, etc.) or the ability of any product of labor to satisfy individual specific needs Taking into account affordability, it is determined by two of its integral characteristics: quality and price. The relationship between them, which has developed in a given market situation, makes it possible for a potential consumer to decide a fundamental question - is this offered product needed and available to him?

The real usefulness of a product appears at the moment of its acquisition by the consumer (sale by the seller), i.e. as a result of the exchange.

The prerequisites for a potentially useful product to become actually useful for the buyer are:

· the presence of a given product of potential usefulness, the correspondence of its consumer properties to existing needs, i.e. the presence of an internal factor influencing the buyer’s preliminary choice;

· the seller has a sufficient quantity of potentially useful goods in the right place and at the right time or external conditions to implement the choice.

The main types of commercial activity fully reflect its essence. Firstly, we are talking about supplying the enterprise with the necessary raw materials, materials and products. The work associated with their procurement includes the following main operations:

· planning of material needs;

· organizing the acquisition of resources and their delivery to the enterprise;

· regulation of the size of material reserves;

· organization and control of resource consumption in an enterprise must be carried out by special units.

In typical situations, they (divisions) are given the following names:

· logistics (support) department; production department (production-technical and production-technological equipment);

· service for supplying equipment to facilities under construction.

In modern conditions, when new terms and concepts are entering the professional vocabulary of a businessman, divisions for material resource management and logistics can play this role. The purchasing service of an enterprise usually deals with issues of obtaining the necessary commercial information.

It is necessary to highlight the sales of finished products (services). The sales function is performed by a special service of the enterprise, which organizes the formation of shipments, promotes goods on the market, searches for and formalizes relationships with buyers (clients). In modern conditions, the success of this activity largely depends on the professionalism of sales personnel, and therefore marketing becomes the main technology of the sales service.

Trade and intermediary operations in the consumer and industrial (business) markets should be placed in a separate category, meaning, first of all, wholesale and retail trade. The participation of an intermediary in the process of product distribution in many cases is a necessary condition for concluding a purchase and sale transaction, as it provides wider consumer access to the product. Moreover, in the consumer market, a buyer can almost always purchase a product only through an intermediary (retailer), since manufacturing companies almost never work with individuals.

Commercial activity is always associated with the implementation of operations to bring material resources from suppliers to consumers. Such operations include:

· for manufacturers - preparation of products for shipment, shipment, release and its documentation;

· in the warehouses of intermediary and transport enterprises during the movement of products - their acceptance, storage, formation of complete batches, shipment;

· in the warehouses of consumer enterprises - acceptance of products in terms of quantity and quality, storage, bringing purchased materials to a high degree of technological readiness for production consumption, issue and delivery of materials to workplaces.

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.

1.1 Features and essence of commercial activity

INTRODUCTION

COMMERCIAL ACTIVITY

The concept and essence of commercial activity

Send your good work in the knowledge base is simple. Use the form below

Similar documents