TEST

in the discipline: "Economics of an organization (enterprise)"

INTRODUCTION

1.2 Analysis indicators wholesale trade

2 GROSS INCOME OF A TRADE ENTERPRISE: CONCEPT, SOURCES OF FORMATION

3 PRACTICAL TASK

CONCLUSION

BIBLIOGRAPHY

INTRODUCTION

The development of market relations is associated with the movement of goods from producers to their final consumers. IN modern conditions In the transition to a market economy, the development of the entrepreneurial sphere, which contributes to the growth of business activity, is of particular importance, which leads to an increase in tax revenues to the budget, economic growth and general well-being. Wholesale trade, being a type entrepreneurial activity, plays an important role in the sphere of commodity circulation.

Trading enterprises, on the one hand, complete production, and on the other hand, ensure the satisfaction of a significant part of the population’s personal needs for goods and services. The essential role of a trading enterprise in the functioning of the credit and financial system: about 90% of all cash received by banks is revenue from the sale of goods and services.

One of the links between enterprises and trade is trade turnover. The first question covers the topic of wholesale trade, basic concepts, types, and analysis indicators. The relevance of the topic lies in the fact that the main quantitative indicator, allowing you to estimate the amount of work wholesale enterprise, is wholesale trade turnover. Currently, performance results are assessed by profit and profitability. At the same time, the trade turnover indicator is the basis for calculating all estimated indicators ( gross income, profit, cost level, profitability, etc.). The results largely depend on its dynamics economic activity trading enterprises. An increase in trade turnover entails an increase in gross income, and, consequently, the profit of the enterprise.

The second part examines the issue of gross income (the amount of realized trade markups, other income, profit and profitability) as the main indicator of the economic activity of a trading enterprise. Profit is the main motivator for implementation trading activities, since it ensures an increase in the welfare of the owners of the enterprise through income on invested capital. Profit determines the functioning of a trading enterprise, regardless of economic policy states.

The third part is practical. Using a specific example, the amount and level of distribution costs were calculated, their dynamics were analyzed, as well as the share of changes in turnover and cost over two years.

1 WHOLESALE TRADE TURNOVER: CONCEPT, TYPES, ANALYSIS INDICATORS

1.1 Basic concepts and types of wholesale trade

Wholesale trade turnover is the sale of goods by trading enterprises to other enterprises that use these goods either for subsequent sale, or for industrial consumption as raw materials, or for material support of economic needs. As a result of wholesale trade, goods do not pass into the sphere of personal consumption, but remain in the sphere of circulation or enter industrial consumption.

Wholesale turnover is one of the main indicators of economic activity of wholesale enterprises. Its volume and structure characterize the degree of development of production and the level of public consumption. Depending on the volume, structure, types and forms, economic indicators are determined. financial activities enterprises.

Wholesale trade turnover is the main quantitative indicator that allows us to assess the volume of wholesale trade. Depending on the forms of organization of the movement of goods The following types of turnover are distinguished:

Warehouse – wholesale sale of goods from warehouses of wholesale enterprises;

Transit – delivery of goods from the warehouses of supplier enterprises directly to customers, bypassing wholesale warehouses.

Distinguish primary wholesale turnover- is the sale of goods by industrial enterprises directly retail trade and a wholesaler, and intermediary turnover- This is the sale of goods by wholesale enterprises to retailers.

Wholesale turnover has a different economic content than revenue from sales of products in industry or retail turnover. Wholesale turnover does not reflect the production and sale of goods directly to the population for personal consumption, but characterizes the movement of goods from the sphere of production to the sphere of circulation.

Based on the size of turnover, they distinguish: large, medium and small trade turnover.

Large wholesale turnover occurs when goods are received from enterprises in large quantities and sent to wholesale trade levels.

Average wholesale turnover is generated by wholesale enterprises that buy goods not only from industry, but also from other large wholesale enterprises.

Small wholesale trade turnover is formed at wholesale bases at grassroots wholesale enterprises.

Depending on the purpose of commodity resources Wholesale trade turnover is divided into three types:

Sale of goods to retail and industrial enterprises, institutions, organizations, as well as for export;

Intra-system supply (sale within the state (republic) by one wholesaler to another);

Interstate (interrepublican) leave to other states on the basis of concluded intergovernmental agreements.

The sum of the three types of wholesale trade turnover is gross wholesale turnover.

An increase in trade turnover entails an increase in gross income, and, consequently, the profit of the enterprise. The results of economic activities of trading enterprises largely depend on its dynamics.

1.2 Indicators of analysis of wholesale trade turnover

The main goal of analyzing the trading activities of wholesale enterprises is to study the development of trade turnover, improve customer service, and improve product distribution. Therefore, the study of wholesale trade poses the following tasks:

· study of the dynamics of trade turnover indicators;

· analysis of product structure and intra-group assortment;

· analysis of trade turnover organizational forms and trading methods;

· identification and assessment of factors influencing the volume and structure of trade turnover;

· analysis of seasonality of trade turnover;

· analysis of turnover.

In the process of analyzing trade turnover, wholesale enterprises study the following indicators:

Dynamics of trade turnover growth in current prices (ADT):

DTO = *100

Dynamics of trade turnover growth in comparable prices:

DTO comparison prices = *100

If prices have changed in the analyzed period, then the actual data on the sale of goods must be expressed in prices at which the turnover was predicted. To do this, a price index is calculated. In the context of a noticeable influence of inflationary processes on the economic life of the country, which has led to high rates of price growth and depreciation of money, the use of a price index is of particular importance. The price index shows the change in the total cost of a certain number of goods over the analyzed period.

The price index is calculated using the formula:

I prices = ,

where, C report - price in the reporting period,

Price base - the price in the base period (last year), taken as 100%.

Actual turnover of the reporting year in comparable prices:

THAT is a fact. in comparable prices = *100

The analysis should show how the wholesale enterprise takes into account the socio-economic development of the serviced region in its business activities, production capabilities industrial enterprises and other suppliers, the availability of commodity resources, the volume and structure of the expected receipt of goods from other regions.

2 GROSS INCOME OF A TRADE ENTERPRISE: CONCEPTS, SOURCES OF FORMATION

Gross income of a trading enterprise is an indicator characterizing the financial result of trading activities. It is defined as revenue from the sale of goods and services (trade turnover) minus the costs of their acquisition for a certain period of time.

Trade enterprises generate their income from various sources and various types business transactions. The sum of the income of a trading enterprise received from all sources and for all types of business transactions forms its gross income, which consists of:

1) from the amount Money received from the sale of goods, due to the difference between the sale price of goods (turnover) and the price of their consumption. This portion of gross income represents the trade markup;

2) receipts for services rendered and work performed;

3) other income from non-core activities (balance of income and expenses from non-realized operations, sale of surplus equipment, transfer of temporarily unused premises and small objects retail network, income from equity participation in the activities of other organizations, from valuable papers owned by the company, etc.).

The basis for the formation of gross income of trading enterprises (and in many trading enterprises the only source of its formation) is income from trading activities, therefore, in the process of managing income at the enterprise, they play a major role. Economic purpose gross income - reimbursement of distribution costs, payment of taxes, fees and profit generation.

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The transition of trading enterprises to a market concept of development changed the assessment of their objective function, which was reflected in the system of economic indicators characterizing the economic process. First of all, this relates to the retail turnover indicator.

As noted by the authors of the textbook “Economics and organization of the activities of a trading enterprise” [Economics and organization of the activities of a trading enterprise: Textbook / Ed. A.N. Solomatina - 2nd ed., revised and additional - M.:INFRA - M, 2004 P. 182] - market methods of management objectively led to the abandonment of the primacy of the trade turnover indicator, and allowed the transition to managing the trade process based on economic regulators (prices, taxes, etc.). The main goal of trading enterprises nowadays is to obtain maximum profit, and trade turnover acts as the most important and necessary condition, without which this goal cannot be achieved. Since a trading enterprise receives a certain amount of income from each ruble of goods sold, the task of maximizing profits necessitates a constant increase in the volume of trade turnover as the main factor in the growth of income and profit.

The process of moving goods from production to consumers is called commodity circulation. Organizing an effective, rational system of product distribution on a national scale is the most important task of wholesale trade. The fewer intermediate links in the process of moving goods, the shorter the route of movement of goods and the shorter the delivery time.

Organization of wholesale purchase and sale is one of the most important functions of wholesale trade since the process social division labor, it became isolated into an independent sub-sector of trade. When contacting product manufacturers, wholesale intermediaries act as representatives of demand, and when offering goods to customers, they act on behalf of manufacturers.

The specialization of wholesale trade in performing the contact function provides significant savings in distribution costs, which leads to a reduction in the number of contacts. As a result, the buyer, i.e. retail trade saves time, as it is freed from purchasing from many manufacturers, reduces material costs associated with storage, formation of an assortment of goods and their delivery. It is a well-known fact that storing inventory in wholesale is much cheaper than storing it in retail.

Income from the wholesale activities of an enterprise consists of the difference between the price of purchasing goods from the manufacturer and the price of selling the goods to the buyer or the wholesale markup (surcharge). Currently, the amount of the markup is established on a contractual basis between the seller and the buyer.

An additional source of income for a wholesale enterprise may be payment for the services it provides to its customers (for example, in practical activities wholesale firms often finance the manufacturer by providing him with an order for specific product with a guarantee of its implementation and at the same time they pay for part of the ordered batch of products in the form of an advance; concerning retail organizations, then here too wholesale enterprises provide financing by selling goods with deferred payment). But the main function of a wholesale enterprise is to sell goods to customers, therefore, the volume of these sales, or wholesale turnover, characterizes the volume of activity of the enterprise as a whole.

As you can see, wholesale trade plays one of the important roles in a market economy, and the main indicator of wholesale trade is wholesale trade turnover.

Wholesale turnover is the sale of goods in large quantities legal entities By non-cash payments, for further sale of these goods or processing.

Wholesale trade turnover includes: sale of goods from wholesale bases to retail trade enterprises, public catering establishments, small wholesale trade organizations, and manufacturing enterprises.

Sales of goods to industrial enterprises are included in wholesale trade turnover, provided that finished products these enterprises will not return (arrive) at the wholesale base. Wholesale turnover does not include the movement of goods within the wholesale base from one warehouse to another, as well as the return to the base of goods previously sold to the buyer.

According to the forms of sale of goods, all wholesale trade turnover is divided into warehouse and transit.

Warehouse turnover is formed through the sale of goods from the warehouse of the wholesale base. This is how they sell goods of a complex assortment that require completing, finishing, sub-sorting - garments, shoes, household goods, cultural and sports goods, etc., as well as goods of a simple assortment, packaged at bases - salt, sugar, etc. In other words, wholesale enterprises transform the industrial supply of goods into assortment groups, corresponding to the demand of individual buyers. The need to perform this function is especially relevant in modern conditions, when, due to the development of specialization, production is effective only when producing mass quantities of goods, and consumption is increasingly characterized by an increase in the range of products with small volumes of purchases individual goods.

Transit trade turnover is formed from goods shipped by suppliers directly to the retail network, bypassing the warehouses of wholesale warehouses. Or in other words, the sale of goods directly to the buyer without the delivery of goods to a wholesale warehouse.

If the wholesale base is involved in the calculations, i.e. pays for these goods to the supplier and then receives money from the buyer, then such transit is called paid. Kazarskaya N.I. in her textbook gives a different definition - transit trade turnover with participation in settlements (with investment of funds) - the base pays suppliers for shipped goods and presents invoices for payment to retail organizations and enterprises [Economics of a trading enterprise / Textbook for commodity experts / Kazarskaya N. .I., Lobovikov Yu.V. - 3rd edition, revised and before - M.: Economics, 2003. P. 101]. This type of transit is currently rarely used.

If the wholesale base is only an intermediary and does not participate in settlements, such transit is called unpaid. According to N.I. Kazarskoy - transit trade turnover without participation in settlements (organized) - settlements for shipped goods are carried out directly between suppliers and the retail trade organization. Wholesale centers are not included in the calculations. They establish connections between suppliers and buyers, agree on specifications, and organize control over the progress of shipments.

When analyzing and planning economic activities, the bases are used:

for a general assessment of the base's work - gross wholesale trade turnover;

for analysis and planning of inventory - warehouse turnover;

to calculate quality indicators as a percentage of trade turnover (wage fund, level of costs, profitability) - trade turnover with the participation of the base in the calculations, i.e. warehouse turnover plus transit turnover with participation in settlements.

Wholesalers can sell goods budgetary enterprises and organizations (schools, hospitals), this turnover is considered small wholesale and refers to retail turnover.

Since trade turnover is an indicator that reflects the most important final result of the economic activity of a trading enterprise, its comparison with the amount of resources expended (labor, material, financial) will give an idea of ​​​​the efficiency of their use, since in a generalized form the efficiency indicator is the ratio of results and costs.

The most important quantitative indicator of activity is the volume of wholesale trade turnover. It includes:

• sale of goods to retail trade organizations for subsequent sale to the public;
• release of goods to production organizations for processing.

The analysis of wholesale trade turnover is carried out mainly by the same methods as retail trade turnover. Features of the analysis are determined by grouping wholesale sales.

Depending on the ways of promoting goods, wholesale trade turnover is divided into 2 types: warehouse and transit.

Warehouse involves the import of goods from production organizations to wholesale organizations for part-time work, sub-sorting, selection of an assortment of goods and the subsequent sale of these goods to retail trade organizations. At transit In the same trade turnover, goods come from production organizations directly to retail trade organizations, bypassing intermediate links, i.e. wholesale trade organizations.

Transit turnover, in its turn, divided into two types: with wholesale organization in calculations; without such participation.

During transit trade with the participation of a wholesale organization Wholesale organizations pay for settlement documents from suppliers for goods, as well as settlements with buyers of goods. The advantage of this type is that it makes it easier for the supplier (production organization) to receive payments, since the supplier has a settlement relationship not with numerous retail trading organizations, but with one wholesale trading organization.

During transit trade without the participation of wholesale organizations in the calculations there are direct connections between production organizations and retail trade organizations, both when shipping goods and when paying for shipped goods. Here, all payments are made directly between the supplier (shipper) and the recipient of the goods (buyer). Shipment of goods in transit eliminates unnecessary commodity distribution links, speeds up the turnover of goods and reduces distribution costs. However, in these conditions it is necessary to ensure proper control over the range, completeness and quality of shipped goods. Transit trade turnover is most common for goods of a simple range.

What is the role of a wholesale organization in the conditions of using transit trade turnover without participation in settlements? Here she acts as an organizer of trade turnover: she enters into contracts with manufacturing organizations for the wholesale sale of goods, and with retail organizations for the wholesale sale of goods. The wholesale organization does not take part in settlements; it only controls deliveries. The advantage of this type of turnover is that it creates prerequisites for reducing calculations and paperwork.

The analysis should begin with a comparison of actual data with basic data in general for wholesale trade turnover, separately for warehouse and transit turnover, as well as for individual forms of payment.

Then you should consider how the turnover plan is implemented in the context of various forms of payment.

The next stage of analysis is studying the structure of wholesale trade turnover. Here it is necessary to establish how the implementation was carried out in the context individual species and product groups, as well as what measures were taken to improve the range and quality of goods.

A significant role in the analysis of wholesale trade turnover is played by the study of the rhythm of shipment of goods by a wholesale organization in accordance with the terms stipulated by contracts.

In the process of analysis, the coefficients of the rhythm of shipment of goods are calculated, as well as the deviation from the average percentage of shipments, the standard deviation

Wholesale organizations receive goods from suppliers and deliver goods to customers based on concluded contracts. It is important to check whether the wholesale organization has concluded contracts with all suppliers and buyers, whether they were concluded in a timely manner, and whether the range of goods is sufficiently deciphered in the contracts.

Failure to fulfill or improper fulfillment of contracts for the supply of goods is considered a violation of contractual discipline and entails property liability of the parties to the contract (payment of fines, penalties, penalties). Violations of the terms of delivery of goods that have occurred are also indicated by the presence on the balance sheet of wholesale organizations of balances of goods shipped, accepted by buyers for safekeeping, i.e. goods for which buyers refused to pay because these goods do not meet the terms of the contracts.

Having studied the wholesale trade turnover, one should consider the reasons for the identified deviations from the plan and outline ways to eliminate the negative aspects existing in the activities of the wholesale organization.

Analysis of financial condition, financial results and wholesale distribution costs trade organizations carried out in the same manner as when analyzing the activities of retail trade organizations.

The efficiency of production and financial activities is expressed in financial results.

In market conditions, each economic entity acts as a separate commodity producer, which is economically and legally independent. An economic entity independently chooses the area of ​​business, forms product range, determines costs, forms prices, takes into account sales revenue. In market conditions, making a profit is the immediate goal of the activity of a business entity. The realization of this goal is possible only if the business entity sells products (work, services) that, in their consumer properties, meet the needs of society.

This topic course work has always been relevant and remains so today. Currently, there are fewer and fewer wholesale trade enterprises. Wholesale trade is inextricably linked with retail trade. The more wholesale enterprises there are, the more choice retailers and individual entrepreneurs in terms of price and quality. Wholesale trade is the most important link in free interaction between participants in the act of purchase and sale of goods. It acts as a trade intermediary between goods manufacturers, retailers, food establishments and other wholesale consumers. Wholesale trade enterprises sell goods for subsequent resale or processing.

The main goal of a wholesale enterprise, like any enterprise in a market environment, is to make a profit, and therefore the main goal of this course work is to assess its development from the standpoint of obtaining the necessary profit.

The main objectives of analyzing wholesale trade turnover are:

1. study of the dynamics of turnover development in total volume and by product groups;

2. assessment of the fulfillment of the forecast turnover volume;

3. identification and quantitative measurement of factors influencing changes in wholesale sales volumes over time and in comparison with the plan;

4. assessment of the implementation of contracts for the supply of goods to wholesale buyers;

5. assessment of the rhythm of development of turnover;

6. identifying reserves for increasing turnover.

Information base analysis of wholesale trade turnover is based on accounting data, statistical reporting, forecast data, etc.

The object of the study is the limited liability company “Globus”, located at Novosibirsk, Ivanova Street 4.

The subject is wholesale trade turnover

The following research methods were used in the work: experimentally – statistical method, method of grouping, construction of analytical tables. The works of the following scientists and practitioners are devoted to the analysis and planning of wholesale trade turnover: Raitsky K.A., Bakanov M.I., Bragin L.A., Grebnev A.I.

The first chapter discusses theoretical basis wholesale trade turnover management. In the second chapter it is given economic characteristics activities of the enterprise, an analysis of wholesale trade turnover was carried out. The third chapter examines the indicators for assessing the financial condition of Globus LLC and plans the total volume of trade turnover.” In conclusion, the main conclusions are formulated, followed by a bibliography and appendices.

Wholesale trade turnover is the sale of goods to retail trade enterprises, food service enterprises, other wholesale enterprises, industrial enterprises and service enterprises for subsequent sale or industrial consumption.

Wholesale trade performs various functions:

1. Formation of a trade assortment of goods, preparation of the necessary batches of goods and sending them to wholesale buyers (main function).

2. Purchase, concentration and organization of warehousing of a wide range of goods from various manufacturers.

3. Carrying out marketing research the market of commodity producers and the market of wholesale consumers.

4. Preparation, organization and implementation of a complex of advertising, advisory, logical and service services to wholesale buyers for the range of goods sold.

5. Delivery of goods to wholesale customers and after-sales service to end consumers.

6. Providing intermediary services to producers and buyers of goods (assistance in concluding wholesale commercial transactions).

7. Production of goods by individual wholesale enterprises.

In market conditions, wholesale enterprises develop their activities on the basis of bilateral contractual relations. On the one hand, to provide services to wholesale buyers (facilitating the function of purchasing goods, their storage, delivery, provision marketing information etc.), on the other hand, for the provision of services to suppliers of goods (ensuring the sale of goods, storing goods, providing information about the demand for goods, etc.).

The main indicator characterizing the efficiency of a wholesale enterprise is the volume of wholesale trade turnover.

Goods are sold at wholesale prices, which include actual selling prices, value added tax, excise taxes, export duties and customs duties.

Wholesale sales of goods are carried out through warehouse and transit operations. With the warehouse form of sale, goods are imported from suppliers to the warehouses of wholesale enterprises, and then sold from there to customers. During transit operations, goods are sent to wholesale buyers directly from suppliers without delivering goods to warehouses.

Wholesale enterprises can carry out small-scale wholesale sales of goods to the population at retail prices, which relates to retail trade turnover. In addition, they have revenue (income) from providing all kinds of services and selling their products.

Thus, the volume of activity of a wholesale enterprise is assessed by its total turnover, which includes the wholesale sale of goods at retail prices, revenue (income) from the provision of services and the volume of production at sales prices.

The formation of the volume of wholesale trade turnover in market conditions is carried out under the influence of various factors. First of all, it depends on the volume of demand from wholesale buyers, as well as from such external factors as the state of the country’s economy, the volume and structure of production, the location of production in the regions and the remoteness of wholesale enterprises from it, the level of income of the population, and inflationary processes. At the same time, the development of the turnover of wholesale enterprises also depends on internal factors: condition and efficiency of use materially – technical base enterprises; organization and technology of product distribution; security sales staff; employee productivity; provision of commodity resources, etc.

Types of wholesale trade :

1. By type of goods sold:

· Procurement turnover

· Sales turnover of goods for industrial and technical purposes

· Sales turnover of consumer goods

· Retail buyers

· Industrial enterprises

· Wholesale enterprises

· Export

· State order

· Other buyers

Forms of wholesale trade turnover

1. Warehouse

2. Transit

· With participation in settlements

· Without participation in calculations

In a general sense, planning is a special form of activity aimed at developing and justifying a program economic development enterprise and its structural units for a certain (calendar) period in accordance with the purpose of its operation and resource provision. The purpose of planning is to strive to take into account as much as possible all internal and external factors that provide optimal conditions for the development of the enterprise.

Any enterprise in conditions market economy constantly plans its activities. The result of the planned work is a constantly updated document - the business plan of the enterprise.

The sections of the business plan of a wholesale enterprise present the forecast values ​​of the main indicators of its activities - profit, sales, costs, etc.

Wholesale bases independently draw up plans for warehouse and transit trade turnover, determine the structure of trade turnover, and the size of inventory.

Wholesale enterprises draw up a turnover plan independently for the year with a quarterly breakdown, and then clarify the turnover plan for each month of the quarter. Due to the fact that prices are constantly changing and some sectors of the economy are not stable, it is difficult for wholesale enterprises to calculate a turnover forecast for the year, so many of them plan turnover for a short period of time. The turnover plan must be drawn up in such a way that there are conditions for obtaining the necessary profit.

The wholesale trade turnover indicator is the most important among those planned by the enterprise in the business plan. Everything else depends on it - income, costs, net profit and, ultimately, the development of the enterprise.

At the same time, the projected sales volume is a resulting indicator that reflects various aspects of the enterprise’s activities - strategic, marketing, financial, technological, etc. As the authors of the publication of the practical course “Fundamentals of Wholesale Trade” note, “sales forecasting is a management tool for planning and developing decision-making policies”

Forecasting and sales planning are a necessary and mandatory element of the activities of every enterprise in a market economy.

The draft turnover plan for the wholesale base includes the following indicators: wholesale sales turnover; inter-republican trade turnover; intra-system trade turnover as a whole by base and by product groups; distribution of wholesale trade turnover into warehouse and transit; inventory by product groups as a whole on the basis at the beginning and end of the planning period, commodity supply of wholesale trade turnover; organizational and technical measures to implement the turnover plan.

When developing a draft wholesale trade plan, the following materials are used:

Analysis data on the implementation of the turnover plan for the current year (based on the analysis materials, the initial basis for planning is determined and measures are developed to improve work);

Information from the wholesale base about the main features of the planned year - the volume of expected supplies, the level of inflation, the expected market share that the wholesale enterprise expects to enter;

Orders and applications from retail organizations and regular partners;

Materials for studying demand, data on market conditions for individual goods, the availability of inventory and the possibility of involving goods from local sources in trade turnover;

Data on changes in the socio-economic conditions of the area where the base operates (number, composition of the population, purchasing power, number, composition of retail organizations; opportunities to obtain goods in addition to the base; volume, range of products produced by manufacturers, etc.);

Best practices from the best bases and warehouses, suggestions and wishes of product buyers, materials from wholesale fairs and sales exhibitions.

When planning the sale of goods as a base to enterprises and retail organizations, the following are taken into account:

Retail network turnover plan based on the product range of the base;

The general need of retail trade for goods, which is determined by summing up the retail turnover plan trading network and differences in inventories at the end and at the beginning of the planned year (P + Z 2 - Z 1);

Possible supply of goods to the retail network, in addition to the wholesale base and from competitors.

The volume of sales of goods to retail trade organizations is calculated as the difference between the retail network's need for goods and their supply to the retail network from other sources.

To determine the volume of trade turnover for the planned year, it is imperative to calculate the growth rate of trade turnover compared to the current year.

To assess the efficiency of the base for servicing retail trade, the share of the base in providing goods for retail trade turnover is calculated. It is determined by dividing the volume of sales of goods by the base of the retail network by the retail turnover of this network and multiplying by 100. The higher the share of the wholesale base in meeting the needs of retail trade, the more effective its activities.

The first step in developing a sales forecast is a comprehensive economic analysis of the retailer's previous activities. An analysis of the wholesale turnover of an enterprise in a market system should answer the following questions: what are the trends and rates of change in sales; to whom the goods are sold; what is the commodity structure of turnover; to which regions the goods are sold; what is the ratio of warehouse and transit sales; what is the state of inventory and turnover; what are the supply volumes? Analysis of wholesale turnover includes three sections: analysis of the volume and structure of turnover, analysis of wholesale purchases (receipt of goods) and analysis of inventory. Taking into account the existence of two forms of commodity circulation in wholesale, inventories are analyzed that serve only warehouse turnover. Inventory by location is divided into goods in warehouses and goods shipped. The volume of inventory at a wholesale enterprise can change under the influence of many factors. The most important of them are the volume and structure of trade turnover, the speed of circulation of goods, the forms and quality of organization of all phases of wholesale distribution.

At the second stage, factors are determined that in the forecast period will influence the development of the market sector where the wholesale enterprise operates. Selected and quantified important factors and with their help, sales forecast options are calculated.

When forecasting apply various methods– economic and statistical, comparisons, index, graphic, economic and mathematical.

As correctly noted in the literature, “the specificity of the activity of a wholesale enterprise in the consumer goods market is the servicing, first of all, of retail trade inventories, retail enterprises. Therefore, the process of planning wholesale sales is closely interconnected with similar calculations in the retail chain, which serves the wholesale enterprise."

There are two main options for market conditions in which a wholesale enterprise may find itself in the future. The first is characterized by relative stability of the market, and the second by significant fluctuations in demand and sales.

At the moment, there is a lot of fierce competition in the wholesale trade market (small wholesale enterprises are gaining momentum), so when planning trade turnover, it is necessary to take into account that the rating of the enterprise does not decrease and its share increases. To plan trade turnover, analysis materials for previous years, contracts with suppliers and customers are used. Information about the operation of wholesale bases is published in periodicals, so it is necessary to study and take into account the positive results of competitors when planning.

After calculating the wholesale turnover plan for the year, it is distributed by quarter. At the same time, they take into account the needs of the organizations served, the seasonality of production of goods, and the current dynamics of trade turnover for the year. The uniformity of its implementation and the quality of customer service depend on the correct distribution of the volume of trade turnover between quarters.

Economic analysis wholesale sales for the previous period allows us to identify the nature of changes and the possibility of using economic-statistical and economic-mathematical methods and models when calculating options for forecasting wholesale trade turnover for the planning period.

To assess the influence of factors on the amount of turnover in the future, elasticity coefficients can be used.

After determining the projected gross volumes of wholesale sales, it is necessary to subdivide them into sales through the enterprise’s warehouses (warehouse turnover) and in transit directly from the manufacturer (transit turnover). At the same time, it is necessary to ensure an optimal ratio between warehouse and transit trade turnover, between trade turnover with and without the participation of the base in the calculations.

The ratio of warehouse and transit turnover depends on many factors - market conditions, financial and economic interests of the supplier and buyer, price level; tariffs for warehouse and transit services; volumes and frequency of deliveries, type of sales of goods, minimum shipment by the manufacturer; on the complexity of the assortment of goods, the need for preliminary sorting, picking, packaging; commissioning new warehouse space and increasing the efficiency of their use; development of progressive forms of sales of goods and methods of wholesale trade; location and specialization of the retail trading network, the state of its material and technical base, etc. But in any case, the target function in planning the ratio of warehouse and transit turnover for a wholesale enterprise is the profitability of the operations as a whole.

At the next stage, the structure of wholesale sales is planned. As the authors of the textbook “Trading: Economics and Organization” note, the process of forecast calculations for the total volume, forms of product distribution and turnover structure is a single whole, and the methodology and planning procedure are chosen by the enterprise itself. Thus, options for planned sales calculations by type of goods and customers are possible, anticipating forecasts of the gross volume of wholesale turnover. This technique planning is applicable when sales include goods that satisfy different needs, and changes in demand for some goods do not affect the demand for other groups of goods.

Inventory rationing follows turnover planning, since the forecasted volume of warehouse wholesale turnover serves as the basis for the development of inventory standards.

The size of inventory and the speed of their circulation depend on the volume of warehouse turnover, the complexity of the range of goods, minimum shipment rates, the frequency of shipment of goods, the time required to check the quality and prepare goods for shipment, as well as the state of the material and technical base of the wholesale enterprise.

Planning of inventory at a wholesale base includes the development of inventory standards in days by product group, inventory standards for the entire base, and the distribution of inventory standards by quarter.

The norm of inventory in days by product groups at the wholesale base is calculated in the same way as at retail enterprises. The peculiarity is that certain standards - acceptance and placement in warehouses, quality control, assortment acquisition, preparation for shipment, guarantee (insurance) stock - have a significantly larger specific gravity than in retail trade, and the standard includes the time spent by goods in transit as a separate element.

Planning of trade turnover based on the planned amount of income is necessary for self-sufficiency, self-sufficiency and self-financing of the trading activities of Globus LLC.

Optimal wholesale turnover = (1989.79 + 3020.29) / (14.54 - 5.99)* * 100 = 58597.43 thousand rubles.

Next, the break-even sales volume is determined, that is, this is the volume of turnover at which the organization does not have losses. The break-even estimate gives an idea of ​​what sales volume is needed to offset expenses and reach self-sufficiency.

Break-even point (minimum sales volume) = 1989.79 / (14.54 - 5.99) * 100 = 23272.39 thousand rubles.

The minimum sales volume to ensure break-even of the activity must be at least 23272.39 thousand rubles.

When planning the optimal and minimum sales volume, it is important to establish a safety limit and a margin of financial strength.

Safety limit = 58597.43 – 23272.39 = 35325.04 thousand rubles.

Margin of financial strength = (58597.43 - 23272.39) / 58597.43 * 100 = 60.28%.

To ensure the break-even activity of Globus LLC, trade turnover may decrease by no more than 60.28%.

The experimental statistical method allows us to determine the sales volume at Globus LLC based on the volume of turnover for 2008 (57,816.5 thousand rubles) and the average annual rate of change in turnover for the three years preceding the planned year.

The growth rate in 2008 is 141.8% (57816.5 / 40786 * 100);

The growth rate in 2007 is 124.10% (40786 / 32864 * 100);

The growth rate in 2006 is 107.48% (32864.35 / 30580.63 * 100).

Planned wholesale sales volume = 57816.5 * ((141.8 + 124.10 + 107.48) / 3) / 100 = 71958.42 thousand. rub.

Based on multivariate approaches to planning the wholesale sales volume of Globus LLC, we can conclude that the most best option turnover planning is a method based on the task of obtaining a target profit.

Based on the calculation methodology, it is clear that achieving break-even activity depends on the value fixed costs circulation, the greater their amount, the more goods are required to ensure break-even activity.

The chosen option for planning wholesale sales for Globus LLC to the greatest extent ensures the competitiveness of the organization and is realistic for implementation, taking into account financial, labor resources and material and technical base.

Conclusion

Economic analysis has always been given great importance. It allows you to determine the efficiency of both an individual enterprise, a group of enterprises, and, ultimately, the entire economy as a whole. But with the transition to a market path of development, with the creation of a market economy, with the emergence huge amount independent independent enterprises and organizations, economic analysis becomes even more important.

As a result of this work, we calculated economic indicators the work of the enterprise, after analyzing which we can find ways to improve its performance results.

Optimization of distribution costs should be aimed at reducing them, since optimal level costs depend on the size of allowances, prices and competitiveness of the organization.

To this end, Globus LLC needs to develop directions to ensure savings, that is, cost reduction.

Each enterprise must provide for planned measures to increase wholesale trade turnover. For the LLC Globus enterprise, these activities may be of the following nature:

Development various services provided to customers;

Effective use retail premises and identifying opportunities to lease part of fixed assets;

Improving the structure of wholesale trade turnover

Selling or leasing excess equipment and other property;

Expanding the range of products;

Expanding the sales market;

Increasing the number of stores, etc.

From this list of activities it follows that they are closely related to other activities at the enterprise aimed at reducing production costs and improving product quality. This will ensure expansion of reproduction and improve the financial condition of the enterprise, which means it will create high profitability in the future.

The main task of the organization Globus LLC for the planned year is servicing workplaces, that is, ensuring necessary conditions for high-performance and high-quality work.

The solution to this problem is achieved by equipping the workplace with everything necessary, namely:

The most convenient production layout of the workplace;

Creating a normal working environment;

Ensuring work safety;

Organization of uninterrupted maintenance of the workplace;

Rational organization labor.

As a result of the analysis of the rhythmic implementation of the wholesale trade turnover plan, we can conclude that Globus LLC is developing successfully (the plan is being implemented more rhythmically in 2008).

Globus LLC has the opportunity to increase wholesale trade turnover by increasing the receipt of goods by 17,842 thousand rubles.

When planning wholesale trade turnover, the method of technical and economic calculations and the experimental statistical method were used. According to the first method, the optimal sales volume ensuring break-even activity should be at least 23272.39 thousand rubles.

Using the experimental-statistical planning method, the wholesale sales volume will be 57,816.5 thousand rubles.

An analysis of the financial condition of Globus LLC and its changes for the analyzed period from 2007 to 2008 showed that the company as a whole has a stable financial condition.

The objectives of economic analysis of financial condition are: objective assessment of the use of financial resources at enterprises, identification of intra-economic reserves for strengthening financial situation, as well as improving relations between enterprises and external financial and credit authorities.

Financial condition enterprise, its sustainability and stability depend on the results of its production, commercial and financial activities.

For improvement financial stability The enterprise needs to optimize the structure of liabilities; stability can be restored by reasonable reduction of inventories and costs, or their effective use.

For further, successful work The following recommendations are offered to the company:

A critical analysis of the entire economic (managerial) process of the organization’s work from beginning to end to make sure that all components are necessary and appropriate for efficient work companies;

Analysis of costs, range, product quality and price;

Audit of economic activities, identification of hidden costs and their elimination;

Identification of alternatives that will allow us to conquer new market segments and expand in it;

Analysis of changes in costs as sales and product range grow, as well as access to new, more profitable manufacturers;

Assessment of consumer demand, its sensitivity to product range and price;

Grade decisions made and their degree of risk.

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