Any organization sooner or later faces the problem of increasing production efficiency. And it is not always about the economic component.

What methods to prefer when organizing such work is decided by the management of the enterprise. Based on the knowledge of the internal and external environment, the features of production processes, it is possible to develop a plan that will lead to the achievement of the intended goal.

What is meant by performance efficiency?

Enterprise efficiency is an economic category. This concept means the performance of the company, which can be expressed in:

• growth in production rates;
• reducing costs, tax burden;
• reducing the amount of emissions into the environment;
• increasing labor productivity, etc.

There are also scientific works that define the effectiveness of an organization as the effectiveness of an operation or project, in which the resulting product or new action brings more money than was spent. Or these manipulations save a certain amount of resources, which also exceeds the costs of the work associated with their implementation.

Efficiency Conditions

In most cases, in an effort to improve the efficiency of the organization, management expects to get a certain financial result. But this does not always reflect the strategic future of production. Therefore, it is believed that it is more correct to achieve growth rates. We can say that it was possible to achieve economic efficiency of production if:

• the resulting financial result is higher than that of competitors;
• the organization allocates sufficient resources to carry out production or management changes;
• growth rates of financial indicators will be higher in the short term than those of competitors.

This approach constantly motivates the search for solutions that increase the competitiveness of production. This is important in order to carry out work aimed at strategic development.

It is also important that each structural subdivision of the organization be concerned about finding ways to increase its economic efficiency. After all, if one of them does not work well, the organization will not be able to improve its performance as a whole.

Tools for increasing efficiency

Ways to improve the efficiency of the enterprise are very diverse. The main ways to increase the profit of the organization are as follows:

• cost reduction, which can be achieved by reducing the price conditions for purchases, optimizing production, reducing staff or wage levels;
• modernization of processes or the entire production, which allows to achieve an increase in labor productivity, a decrease in the volume of processed raw materials, waste, automation of most operations;
• changes in the organizational system that can affect the management structure, principles of customer service, communication, etc.;
• strengthening marketing communications, when the task is to maximize the growth of sales of goods, changing attitudes towards the organization, finding new opportunities for production.

Each of these areas can be detailed and has its own methods of work. The entire management system in the company must be set up so that at any level, employees take the initiative, leading to increased economic efficiency.

Often, a set of measures that should increase the efficiency of work affects all blocks of activity at once. Such a systematic approach allows you to use a synergistic effect.

Factors Affecting Efficiency

If the management of the enterprise is interested in achieving improved results, it must analyze information about the state of the external and internal environment. Then it will be clear which of the existing factors should be used for the benefit of future strategic development. These include:

• Minimum resource usage. The less technology, equipment, personnel are used while maintaining the volume of output, the more effective the organization.
• Increasing the efficiency of personnel by optimizing the structure, improving qualifications and training, searching for more competent personnel, changing the motivation system.
• Increasing the efficiency of personnel by improving their health and improving working conditions. Measures aimed at solving these problems lead to a reduction in the number of sick days (savings in the employer's funds), increased productivity and employee loyalty.
• Strengthening socio-psychological factors. The use of decentralization tools in management can be a good impetus for development.
• Application of the results of scientific and technological progress. Ignoring modern technologies or excuses from their implementation due to the need for investment leads to a decrease in competitiveness and possible liquidation later. Fearing an unfavorable economic situation in the current period, companies often block their way to development in the future.
• The use of diversification, cooperation and other strategies that allow the use of existing resources in different projects.
• Attraction of investment capital and other mechanisms of third-party financing. Even privatization can open up ways to improve the efficiency of an enterprise.

All these factors lead not only to the growth of economic, but also managerial efficiency. In order to track the effectiveness of the work being done, it is necessary to outline the timing of the control and the indicators that will be checked.

Separately, we will dwell on the factor of improving the health of employees - for the reason that few employers have so far paid due attention to this. Meanwhile, taking care of the team directly affects the company's profits. For example, according to a study conducted as part of the HR Lab. – Laboratory of HR Innovations”, a smoking employee spends 330 working (!) hours per year on smoke breaks. If his salary is 50,000 rubles a month, then it turns out that in a year the company loses up to 100,000 rubles in wages, plus about 40,000 rubles in taxes and social contributions; plus the cost of sick leave, which smokers, according to statistics, take more often. And if the employee's salary is higher, then the costs are even higher. And if there are dozens, hundreds of such employees in the company?

In order to eliminate this extra cost item and increase the efficiency of smoking workers, companies can be advised. (At the link you will find a calculator with which you can calculate how much your company will save if employees stop smoking.)

Where to start?

To understand what work needs to be done to improve production efficiency, a thorough analysis should be carried out. The head of the company must have a rationale for future management decisions, therefore, it is required:

• collect statistics for previous years on the production of products, their sales, the number of employees in the state, the wage fund, profitability, etc.;
• find out industry averages or competitors' performance;
• to compare the economic performance of the enterprise and other market participants;
• depending on which indicator is more behind, analyze the factors that led to such a result;
• identify responsible persons for the development of activities that should change the situation, and the time frame for achieving new indicators.

It is possible that management will have to make many decisions about itself. For example, to transform the functions and style of management, the distribution of responsibilities, the amount of delegated authority, the methods of working with personnel and the transfer of information within the company.

What can hinder efficiency gains?

Even if the management sees the point in the changes that should lead to an increase in the efficiency of the company, the results may not be. Oddly enough, the problems lie in the psychological perception of managerial changes, as well as in their legal support.

For example, the introduction of new technologies and the installation of equipment almost always results in a reduction in staff. Naturally, the employees of the enterprise do not want to be left without work. Their task is to delay such changes as much as possible. They can also resort to economic arguments, saying that the reinstallation of equipment for some time will require the cessation of work.

From the point of view of legislation, the process of dismissal of employees is strictly regulated. If procedures are violated, the enterprise is doomed to incur additional costs, which reduces economic performance.

In order to overcome all these resistances, it is necessary to think over a system for notifying employees about changes, demonstrating the positive aspects of implementing changes.

Additional difficulties may be related to:

• with a lack of funding or the inability to access investment sources;
• with the lack of competencies among the employees of the enterprise, which does not allow the implementation of the plans;
• with the lack of a strategic planning system in the organization and analytics for previous years of work.

To achieve economic efficiency, systematic and large-scale work will be required. We cannot exclude the need to involve third-party specialists who can save time on implementing changes.

In general, with a competent approach and the use of reasonable measures, it is possible to increase the efficiency of each enterprise, regardless of the situation and at what stage of its development it is.

INSTITUTE OF ECONOMY AND TRADE

TAJIK STATE UNIVERSITY OF COMMERCE

Department of Economics and Entrepreneurship

Subject "Economics of trade and public catering"

COURSE WORK

on the topic:“Improving the efficiency of a trading enterprise

Completed by: 4th year student

full-time education

Sobirov S

Head: Khomutova L.F.

Introduction

1. The purpose and objectives of financial analysis in modern conditions

1.2 Analysis of indicators of the retail turnover of the enterprise

1.3 Analysis of costs and profits of a trading enterprise

2. Analysis and evaluation of the financial and economic activities of the trade enterprise "Sitora"

2.1 General characteristics of the trade enterprise "Sitora", Khujand

2.2. Analysis of indicators of retail turnover of the trade enterprise "Sitora"

2.3 Cost-benefit analysis of Sitora Trade Enterprise

2.3.1 Distribution costs of the trade enterprise "Sitora"

2.3.2 Profit, profitability and performance of the trade enterprise "Sitora"

3. Improving the efficiency of the trade enterprise "Sitora"

Conclusion

Bibliography

Introduction

The market economy offers the formation and development of enterprises of various organizational and legal forms based on different types of private property, the emergence of new owners, both individual citizens and labor collectives of enterprises.

There was such a type of economic activity as entrepreneurship - this is an economic activity, i.e. activities related to the production and sale of products, the performance of work, the provision of services or the sale of goods needed by the consumer. It has a regular character and is distinguished, firstly, by freedom in choosing directions and methods of activity, independence in decision-making (of course, within the framework of the law and directed norms), and secondly, by responsibility for the decisions made and their use. Thirdly, this type of activity does not exclude risk, losses and bankruptcy. Finally, entrepreneurship is clearly focused on making a profit, which, in conditions of developed competition, is also the satisfaction of social needs. This is the most important prerequisite and reason for interest in the results of financial and economic activity. The implementation of this principle in practice depends not only on the independence granted by the enterprise and the need to finance its expenses without state support, but also on the share of profit that remains at the disposal of the enterprise after paying taxes. In addition, it is necessary to create an economic environment in which it is profitable to produce goods, make a profit, and reduce costs.

Therefore, for making certain decisions in enterprise management, it becomes important to conduct various types of economic analysis. The analysis is connected with the daily financial and economic activities of the enterprise, their teams, managers, owners.

So, successful financial management is aimed at:

Survival of the enterprise in a competitive environment;

Avoid bankruptcy and credit financial failures;

Leadership in the fight against competitors;

Acceptable growth rates of the economic potential of the enterprise;

Growth in volumes and sales;

Profit maximization;

Cost minimization;

Ensuring the profitable operation of the enterprise.

This term paper on the topic "Improving the efficiency of the trading enterprise "Sitora" is relevant, because. its purpose is to study and apply in practice theoretical knowledge, modern methods of researching the financial condition of an enterprise and analyzing the results of financial and economic activities. And also, the use of analysis data to recommend the adoption of practical measures in order to improve the efficiency of the enterprise.

The object of the course work is the trading enterprise "Sitora". The enterprise is located in the city of Khujand, Sughd region. The main objective of the enterprise is the sale of household chemicals, perfumes and cosmetics and linen knitwear.

1. The purpose and objectives of financial analysis in modern conditions

The main goal of a trading enterprise in modern conditions is to maximize profits, which is impossible without effective capital management. The search for reserves to increase the profitability of the enterprise is the main task of the manager.

It is obvious that the result of the enterprise as a whole depends entirely on the effectiveness of managing financial resources and the enterprise. If the affairs of the enterprise go by gravity, and the style of management in the new market conditions does not change, then the struggle for survival becomes continuous.

To manage production, you need to have an idea not only about the progress of the plan, the results of economic activity, but also about the trends and nature of the ongoing changes in the economy of the enterprise. Comprehension, understanding of information is achieved with the help of economic analysis.

Analysis of the financial and economic activity of an enterprise is one of the most effective methods of management, the main element in the justification of management decisions. In the conditions of the formation of market relations, it aims to ensure the sustainable development of profitable, competitive production and includes various areas - legal, economic, production, financial, etc.

The content of the analysis of the financial and economic activity of the enterprise involves a comprehensive study of the technical level of production, the quality and competitiveness of products, the security of production with material, financial and labor resources. It is based on a systematic approach, comprehensive consideration of various factors, high-quality selection of reliable information and is an important management function.

The main task of financial and economic analysis is to identify opportunities to improve the efficiency of the functioning of an economic entity with the help of a rational financial policy.

The main result of the enterprise's activities are products, costs; the difference between them is profit, which is a source of replenishment of the enterprise's funds, the final and initial stage of a new round of the production process.

The evaluation of the results of the financial and economic activity of the enterprise is carried out within the framework of financial analysis, the main purpose of which is to provide the management of the enterprise with information for making decisions on the management of financial resources.

With the help of financial analysis, it is possible to objectively assess the internal and external relations of the analyzed object: to characterize its solvency, efficiency and profitability of the enterprise, development prospects, and then make informed decisions based on its results. Financial analysis is a process based on the study of data on the financial condition of the enterprise and the results of its activities in the past in order to assess future conditions and results of its activities. Thus, the main task of financial analysis is to reduce the inevitable uncertainty associated with making future-oriented economic decisions.

Financial analysis makes it possible to evaluate:

The property condition of the enterprise;

The degree of entrepreneurial risk, in terms of the possibility of repaying obligations to third parties;

Capital adequacy for current activities and long-term investments;

The need for additional sources of funding;

Ability to increase capital;

Rationality of attraction of borrowed funds;

Validity of the policy of distribution and use of profits;

The expediency of choosing investments, etc.

In a broad sense, financial analysis can be used as a tool to justify short-term and long-term decisions, the feasibility of investments; as a means of assessing the skill and quality of management; as a way to predict future results.

Retail turnover is a quantitative indicator that characterizes the volume of sales. It expresses the economic relations that arise at the final stage of the movement of goods from the sphere of circulation to the sphere of consumption by exchanging them for cash income.

Analysis of retail turnover is carried out in order to study the possibilities of its increase and profit maximization.

The main tasks of the analysis of retail turnover are as follows:

Checking the fulfillment of plans (forecasts) of turnover, meeting the demand of buyers for individual goods, determining trends in the socio-economic development of a commercial enterprise;

Study, quantitative measurement and generalization of the influence of factors on the implementation of the plan and the dynamics of retail turnover, a comprehensive assessment of the trading activities of the enterprise;

Identification of ways and opportunities for the growth of trade turnover, improving the quality of customer service, the efficiency of using the economic potential (all types of resources);

The analysis of retail turnover is carried out in actual and comparable prices in the following sequence:

The volume of retail trade turnover is studied in comparison with the plan and in dynamics;

The structure of retail trade turnover as a whole for a trading enterprise and in the context of individual divisions, in terms of assortment, methods of sale;

Factor analysis is performed;

Reserves for growth in activity volumes are identified in order to improve customer service and maximize profits.

The analysis of indicators of trade turnover is carried out in various ways. Considering that we have a small trading enterprise, in this thesis we will consider some of them. Namely:

Analysis of turnover in terms of the total volume and rhythm of trading activities;

Analysis of commodity stocks and goods turnover of the enterprise;

1.3 Analysis of costs and profits of a trading enterprise

Distribution costs are the costs of bringing goods from production to consumers, expressed in monetary terms. Distribution costs are socially necessary labor costs that ensure that trade fulfills its functions and tasks.

Distribution costs are conditionally divided into net and additional. Net costs are the costs of organizing the sale and purchase process, the maintenance of administrative and managerial personnel, the costs of accounting and reporting. Additional costs are due to the continuation of the production process in trade (packaging, packaging), the transformation of the production range into a trade one.

Costs are explicit and implicit. Explicit (accounting) costs are the costs associated with the use of attracted material, financial and labor resources, which are fully reflected in accounting and are, according to the law, the cost of sales capacity. They share:

For material costs (the cost of goods, raw materials, materials used for packaging, storage, ensuring a normal trade and technological process; the amount of depreciation of low-value and wearing items; the cost of work and services provided by other enterprises to this enterprise, fuel of all types, etc.);

Labor costs;

Deductions for social needs and other deductions;

Depreciation of fixed assets;

Other costs

Implicit costs are the costs associated with the use of resources owned by the enterprise itself. Implicit costs include payments that the company could receive with a more profitable use of its resources (opportunity costs), the normal profit that keeps the entrepreneur in his chosen field of activity. From the point of view of managing distribution costs, it is important to know their classification into fixed and variable (Fig. 1.1). Firstly, such a division contributes to the solution of the problem of mass regulation and profit growth based on the relative cost reduction with an increase in sales proceeds. Secondly, such a classification allows you to determine the cost recovery, that is, the financial strength of the enterprise. Thirdly, the allocation of fixed costs makes it possible to use the marginal income method (gross income minus variable costs) to determine the size of the trade margin. The analysis of distribution costs is aimed at identifying opportunities to improve the efficiency of a trading enterprise through a more rational use of labor, material and financial resources in the process of carrying out acts of sale and purchase of goods and organizing trade services for consumers.

The task of a complete analysis of distribution costs is to determine:

Dynamics and degree of implementation of the cost plan for the general level and individual items of expenditure;

The size and rate of change in the actual (expected) level

distribution costs in comparison with their planned level and in dynamics;

The amount of savings or cost overruns (according to the overall level of costs and individual items);

Changes in the size of the influence of the main factors on the deviation of actual costs from planned ones;

The level of costs for the sale of certain types of goods;

Differences compared to competitors' costs.

fare; interest on short-term loans; expenses for storage, underworking, sorting and packaging of goods; loss of goods during processing, storage and sale; expenses for operations with containers; payments for property insurance (in terms of cargo insurance and risk of repayment of loans); additional labor costs; accruals (contributions to social insurance, to the employment fund, emergency (Chernobyl) tax) on the variable part of wages; taxes and deductions, the rates of which are calculated as a percentage of the turnover

expenses for the maintenance and rent of buildings, structures, premises, equipment, inventory and cars; depreciation of dishes, table linen and low-value inventory and the cost of their maintenance; expenses for the fixed part of wages; accruals (deductions for social insurance, employment fund, Extraordinary (Chernobyl) tax) for permanent wages; taxes and deductions that do not depend on the size of the turnover

Rice. 1.1. Classification of fixed and variable distribution costs

The absolute deviation (savings or overspending) is the difference between the actual and planned costs (or in dynamics).

The change in the level of distribution costs is calculated as a deviation of the actual level from the plan or data from the previous period.

The rate of change in the level of distribution costs is determined by the ratio of the size of the change in their level to the base level, expressed as a percentage.

Relative savings (overspending) is determined by multiplying the size of the change in the level of distribution costs by the actual retail turnover and dividing the product by 100.

2. Analysis and evaluation of the financial and economic activities of the trade enterprise "Sitora"

2.1 General characteristics of the trade enterprise "Sitora", Khujand

Individual entrepreneur Zhumabayeva N.A. has three retail facilities in the city of Khujand, Sughd region:

1. Shop "Star" - B. Gafurova 27;

2. Shop "Zebo" - Lenin 4/2;

3. Shop "Sitora" - Lermontov 214.

IP Zhumabaeva N.A. operates on the basis of a certificate of individual entrepreneurship dated April 10, 2004, issued by the Administration of the city of Khujand.

IP Zhumabaeva conducts retail trade in household chemicals, perfumes and cosmetics and linen knitwear.

There is no economic planning and analysis service at the enterprise.

All reporting for inspection bodies, incl. tax inspection, is conducted by a single accountant, who is assisted by the head of the enterprise.

The growth of trade over the past year was mainly due to the expansion of the range of underwear and clothing. For household chemicals and perfumes, there was no increase in turnover due to fierce competition (many new stores of this profile opened in the immediate vicinity) and market saturation with goods of this type.

The average work experience at this enterprise is more than 3 years. The increase in wages is carried out by increasing the turnover and, consequently, by increasing the productivity of labor. New employees were hired in connection with the opening of the children's clothing department, located in an isolated room with a separate exit. groups.

The costs of this store (per month) include:

1. wages to workers,

2. taxes,

3. utility bills,

4. transport costs,

5. lease of land for a shop.

The taxation of the enterprise is carried out through the payment of a single tax on imputed income, which is directly proportional to the area of ​​the store's trading floor.

There is no marketing service at the enterprise, but the suppliers of goods provide some services in order to promote their product groups.

The range of goods is subject to some fluctuations due to the different needs of customers in different periods. These are mainly seasonal fluctuations, for example, in the summer there are noticeably more washing powders, toilet water and body deodorants. In winter, face and hand skin care products, as well as perfumes, are more in demand. Each product group has its own “summer” and “winter” products. During the month, fluctuations in the assortment sold are explained by the presence or absence of the necessary amount of funds from the buyer.

The Sitora store is designed for a wide range of consumers, but mostly women, many of whom have children. The choice of new directions in the development of the enterprise is based on this fact.

2.2 Analysis of indicators of retail turnover of the trade enterprise "Sitora"

Rhythm is assessed by periods of time in the organization's activities (quarters, months, decades, weeks, days), and uniformity - in the context of enterprises or individual trade units. The calculation method is the same. The analysis allows you to establish how rhythmically the retail sales are developing and the demand of buyers for goods is evenly satisfied. If there is operational information about changes in retail prices, it can be produced in a comparable form.

We will analyze the turnover of the Sitora enterprise in terms of the total volume and rhythm of trading activities by months for 2008-2009. For the study, we will build a table based on the data of the journal of the cashier-operator [see. Appendix No. 1] at the beginning of each month for 2008-2009. (tab. 2.1).

Table 2.1. Turnover of trade enterprise "Sitora" for 2008-2009.

Based on the data in the table, we calculate the gross turnover for the month. To do this, subtract the sum of the previous month of each year from the sum of the next month.

2008 .

January: 548819.60 - 343461.50 = 205358.10

February: 822152 - 548819 = 273332.40

March: 1214163.91 - 822152 = 392011.91

April: 1544614 - 1214163.91 = 330450.09

May: 1922924.20 - 1544614 = 378310.10

June: 2293356.70 - 1922924.20 = 370432.50

July: 2651416 - 2293356.70 = 358059.30

August: 3051780.70 - 2651416 = 400364.70

September: 3372252 - 3051780.70 = 320471.30

October: 3802292.70 - 3372252 = 430040.70

November: 4197712.30 - 3802292.70 = 395419.60

December: 4883824.70 - 4197712.30 = 686112.40

2009 .

January: 5407422.20 - 4883824.70 = 523597.50

February: 5976592.60 - 5407422.20 = 569170.40

March: 6547718.70 - 5976592.60 = 571126.10

April: 7023724.10 - 6247718.70 = 476005.40

May: 7563436.40 - 7023724.10 = 539712.10

June: 8107473.50 - 7563436.40 = 544037.10

July: 8616671.40 - 8107473.50 = 509197.90

August: 9127896.50 - 8616671.40 = 511225.10

September: 9638291.30 - 9127896.50 = 510394.80

October: 10187636.70 - 9638291.30 = 549345.40

November: 10704879.50 - 10187636.70 = 517242.80

December: 11398129.30 - 10704879.50 = 693249.80

From the data obtained, we will build a graph of changes in turnover by months to analyze the rhythm of the company's trading activities.

From the graph of changes in the turnover of the Sitora enterprise, it can be seen that the growth in turnover fluctuates throughout the year by months. As a rule, the maximum turnover is in December, as well as in February-March. This is due to the fact that many buyers traditionally purchase perfumes and cosmetics as a gift for the New Year, February 23 and March 8. And the decline in sales is most noticeable in April and September. The spring drop is a consequence of the creation of a certain inventory of buyers, as a result of the gifts they received, and the autumn drop in sales is due to two main factors: "Sitora" (Fig. 2.1).

Rice. 2.1. Schedule of changes in the turnover of the enterprise "Sitora" by months

The fall in purchasing power is due to the end of the massive holiday season;

Due to the increased consumer demand for seasonal goods related to the need to prepare children for the beginning of the school year, as well as to purchase clothes and shoes for the autumn-winter period.

According to the indicators of gross turnover for the month, you can calculate the average annual monthly turnover (K ​​sg.ob.) for each year. To do this, you need to add up the gross turnover for each month of the analyzed year and divide the amount by the number of months in this year.

205358,10 + 273332,40 + 392011,91 + 330450,09 + 378310,10 + 370432,10 + 358059,30 +

To sg. about. = 12

400364,70 + 320471,30 + 430040,70 + 395419,60 + 686112,40

12= 378363,6

523597,50 + 569170,40 + 571126,10 + 476005,40 + 539712,30 + 544037,10 + 509197,90 +

To sg. about. = 12

511225,10 + 510394,80 + 549345,40 + 517242,80 + 693249,80

12 = 542858,72

Based on the data obtained, we calculate the average monthly growth in trade turnover (Kr.ob.) in 2008 in relation to 2009, given that the inflation rate in 2008 was 15%. For this we use the formula

average annual monthly turnover for 2008

K r. volume = average annual monthly turnover for 2008 ∙ 1.15 (2.1)

K r. vol \u003d 378363.6 ∙ 1.15 \u003d 1.25

According to the results obtained, it can be seen that in comparison with 2008, in 2009 there was a significant increase in trade turnover (25%). This was achieved by expanding the range of goods.

2.3 Cost-benefit analysis of Sitora Trade Enterprise

We will analyze the costs and profits of the trading enterprise "Sitora" using the example of one month (November) of each year (2008-2009).

2.3.1 Distribution costs of the trade enterprise "Sitora"

To calculate the sum of the costs of our enterprise in the analyzed periods, we will compile tables in which we will show all the costs of the Sitora enterprise for November 2008-2009.

We will preliminarily calculate the single tax on imputed income (UTII), the wages of the main workers and the depreciation of the vehicle and building.

Since UTII is paid quarterly and in a single amount for all trading enterprises of an individual entrepreneur, we calculate UTII for the Sitora store for November 2008-2009. according to formulas taken from the UTII tax return for certain types of activities [see. Appendix No. 3].

The basic yield is 1800, the area of ​​the trading floor is 56.6 square meters. m., the correction factors according to the declaration are equal to:

2008 .2009

K1 = 1 K1 = 1.132

K2 = 0.546 K2 = 0.546

K3 = 1.104 K3 = 1

Taking into account the indicators, we calculate UTII for November 2008.

UTII = 1800 ∙ 56.6 ∙1 ∙ 0.546 ∙ 1.104 = 61411.63

Calculate UTII for November 2009

UTII = 1800 ∙ 56.6 ∙ 1.132 ∙ 0.546 ∙ 1 = 62969.18

Now let's calculate the wages of the main workers. It is approximately 0.5% of the retail turnover in November 2008-2009. The retail turnover for November 2008 is 395419.60, and for November 2009 - 517242.80.

Salary for November 2008 = 395419.60 ∙ 0.005 = 1977.098

November 2009 salary = 517242.80 ∙ 0.005 = 2586.214

Let's calculate the depreciation of the vehicle (VAZ 2111). The average service life of a car in retail trade according to the recommendations of the car factory is 3-5 years. During this time, the vehicle wears out by about 70%. Let's calculate the depreciation rate for the vehicle for the year. To do this, we divide the cost of the vehicle in each year by the service life.

2008 .

120000: 5 = 24000

2009 .

100000: 5 = 20000

Now let's calculate the depreciation rate for a car per month of each year. To do this, we divide the depreciation rate for the year by the number of months in the year.

2008 .

24000: 12 = 2000

2009 .

20000: 12 = 1666,7

Now let's calculate the depreciation of the Sitora store building. Under the lease agreement for a land plot for the Sitora store, it was concluded for 20 years. Based on this, we calculate the depreciation deductions for the store building in the analyzed periods (similar to the calculation of depreciation deductions for a vehicle). The depreciation rate for the year is:

2008 .

2000000: 20 = 100000

2009 .

2400000: 20 = 120000

The depreciation rate for a building per month of each year is:

2008 .

100000: 12 = 8333,4

2009 .

120000: 12 = 10000

Let's compile tables of enterprise costs (tab. 2.3, 2.4), using a notebook for accounting for income and expenses [see. Appendix No. 4] and calculated indicators (see next page).

All costs of the trade enterprise "Sitora" are conditionally fixed, except for the wages of the main workers. It is a conditional variable.

From the data in tables 2.3 and 2.4 it can be seen that in 2009 the amount of costs increased. This is due to a significant increase in wages for key workers. A land plot for the Sitora store was also purchased.

The distribution costs are characterized by the amount and level. Their level in retail trade is determined as a percentage of retail turnover. The level of distribution costs is an important qualitative indicator of the trading activity of an enterprise.

Table 2.3 November 2008 expenses

No. p / p	Name of the item of expenditure
				In % of the total amount	In somonli from the total amount
1	For the protection of the premises for 11.08 GU RT "OVO at the Department of Internal Affairs of Khujand	282 14.11.08	4234	50%	2117
2	For those. Means of protection for 11.08 Branch of the Federal State Unitary Enterprise "Protection" of the Ministry of Internal Affairs of Tajikistan TO	281 14.11.08	971	50%	485,50
3	For water and wastewater transmission for 11.08 MP "Water supply and sewerage"	946 28.11.08	90	100%	90
4	For electricity for 11.08 JSC "Khujand Gorelektroset"	300 29.11.08	8274	35%	2758
5	For garbage collection for 11.08 MUP and TH "Housing and communal services"	320 23.12.08	973	40%	389,20
6	For work on the comprehensive maintenance of cash registers for 11.08 FSUE "TPVTI"	299 29.11.08	590	25%	147,50
7	For the lease of land (St. Magistralnaya) for 11.08 FU MO "g. Khujand	289 18.11.08	4800	100%	4800
8		-	61411,63	35%	20470,54
9		-	395419,6	0.5%	1977,09
10		-	2000	100%	2000
11		-	8333,4	100%	8333,4
TOTAL			487096,63	61357,12

Table 2.4 November 2009 expenses

No. p / p	Name of the item of expenditure	Number and date of the payment document	The amount of expenses under the document, somon.	The share of expenses attributable to this division of the enterprise
				In % of the total amount	In somonli from the total amount
1	Payment for the security of the premises for 11.09 GU RT "OVO at the Department of Internal Affairs of Khujand	343 13.11.09	4964	50%	2482
2	For telecommunication services for 11.09 Khujand ES TF "Tcell, Babilon"	350 20.11.09	600	50%	300
3	Payment for electricity for 11.09 JSC "Khujand Gorelektroset"	372 01.12.09	7450	35%	2483,30
4	For water and wastewater transmission for 11.09 MP "Water supply and sewerage"	383 12.12.09	141	50%	70,50
5	For garbage collection for 11.09 MUE "Housing and communal services"	302 13.10.09	1192	50%	596
6	For maintenance of cash registers for 11.09 FSUE "TPVTI"	354 22.11.09	1333	20%	266,60
7	Prepayment for natural gas for 11.06 LLC "Gorgaz"	309 19.10.09	770	100%	770
8	Single tax on imputed income (UTII)	-	62969,18	35%	20989,73
9	Salary of the main workers	-	517242,8	0,5	2586,21
10	Depreciation allowance for a vehicle	-	1666,7	100%	1666,7
11	Depreciation deductions for the Sitora store building	-	10000	100%	10000
TOTAL			608434,68	65486,97

According to the indicator of the level of costs, they judge, on the one hand, the amount of costs per 1 thousand somons of trade turnover, on the other hand, the share of trade costs in the retail price, and on the third hand, the efficiency of the use of material, labor and financial resources.

The optimal cost level corresponds to the best way to use limited resources to achieve the goal of achieving competitiveness.

Let's calculate the level of costs (U From) for November 2008-2009. It represents the ratio of the sum of costs from the total amount for the month of the analyzed year to the turnover for the month of this year. The formula looks like:

∑ costs per month

Uiz \u003d Turnover per month (2.9)

Using this formula, we get:

2008 .

UI = 395419.60 = 0.16

2009 .

UI = 517242.80 = 0.13

Comparing the results obtained, we see that the level of costs in 2009 decreased compared to 2008 (from 0.16 to 0.13). This tells us that the efficiency of the enterprise has increased.

2.3.2 Profit, profitability and performance of the trade enterprise "Sitora"

As already mentioned in paragraph 2.3., We can calculate the profit only with the help of indirect indicators, based on the fact that the entire profit of the enterprise in 2008-2009. went to increase working capital. Since the dates of the audits in the store do not coincide in the analyzed period, we will take the average monthly indicator of the 4th quarter to calculate the profit.

To begin with, let's calculate the amount of the increase in working capital (∑ OS ") for the 4th quarter of 2008-2009, using the data in Table 2.2.

2008 .

∑ o.s. " \u003d (841706 - 619903) : 3 \u003d 73934.4

2009 .

∑ o.s. " = (1799127 - 1351078) : 3 = 149349.7

Let's adjust the obtained indicators for the inflation rate, and also take into account the level of trade margin.

2008 .

∑ o.s. " = 73934.4: 1.3 = 56872.7

2009 .

∑ o.s. " = 149349.7: (1.5 ∙ 1.12) = 88898.7

The increase in the amount of working capital in 2009 compared to 2008 amounted to 56.3%. This indicator tells us that the profit at our enterprise has increased.

2008 .

Wed TO \u003d (4883824.7 - 3372253): 3 \u003d 503857.6

2009 .

Wed TO \u003d (11398129.3 - 9638291.3): 3 \u003d 586612.7

Now we can calculate the profitability indicator for the 4th quarter of 2008-2009 using formula 1.6.

2008 .

R=503857, 6=0.11

2009 .

R=586612, 7=0.15

Comparing the obtained indicators, we see that the profitability of the Sitora enterprise has increased (from 0.11 to 0.15).

Having considered the indicators of profit and profitability, we must calculate how efficiently our enterprise is functioning. To do this, we should analyze the invoices for the purchase of goods for November 2008-2009. for two suppliers, consider and calculate several important indicators and evaluate the structure of the turnover of the trade enterprise "Sitora".

The Sitora store uses the services of various suppliers. But the main suppliers include:

1. LLC "Badri Munir", Khujand.

2. OOO Komron-freight, Gafurov.

Consider the invoices for these suppliers for the purchase of goods for November 2008-2009. [cm. appendix No. 5] and draw up tables based on the data of these invoices (tab. 2.5, 2.6) (see next page).

Table 2.5 Purchase of goods for November 2008

No. p / p	Name of product	Quantity, pcs.	Average price, somon/piece	Amount, somon.
1	Tide 450	143	22,9	3274,7
2	Tide 900	50	44,7	2235
3	Tide 2400	7	120,81	845,7
4	Myth 400	145	15,87	2301,2
5	Myth 400 automatic	19	17,43	1655,8
6	Myth of 900	95	35,10	667
7	Tix 400 g.	96	11,66	1119,4
8	Tix 1300	20	33,65	673
9	Lenore 500 ml.	55	19,41	1067,5
10	Lenore 1 l.	49	32,97	1615,5
11	Fairy 500 ml.	68	30,82	2095,8
12	Mister Proper 400	11	18,36	202
13	Pampers Midi	13	367,76	4781
14	Pampers Junior	10	491,72	4917,2
15	Pampers Slip & Play	23	271,47	6243,8
16	Shamtu 200 ml.	38	33	1254
17	Shamtu 380 ml.	37	44	1628
18	Clairol 200 ml.	16	54	864
19	Bl.-a-Honey 50 ml.	125	16	2000
20	Des. Secret '45	21	50	1050
21	Pampers Maxi	15	492	7380
22	Ariel 450	27	31	837
23	Ariel 2400	4	35	140
24	Tide 150 g.	56	11	616
25	AC 200 ml.	20	15	300
26	AS 1l.	20	27	540
27	Comet flash 600 ml.	5	31	155
28	Pantin 200ml.	9	66	594
29	Safeguard 100g	27	13	351
30	Ariel 150	12	12,3	147,6
31	Comet flash 450 g.	51	19	969
32	Naturella 10 pcs.	60	20	1200
33	Naturella 20 pcs.	24	36	864
34	Allways Ultra	72	32	2304
35	Head 200 ml.	36	68	2448
36	Bl.-a-Med 100 g	81	36	2916
37	Soap 90 g.	82	3,8	311,6
38	Household soap 250 g.	96	4	384
39	otb. Bos 250	85	11,8	1003
40	otb. Whiteness 1 l.	212	6	1272
41	Biolan 400 g.	48	11,4	547,2
42	Biolan-active 400g.	96	9,5	912
43	Biolan 900	20	20,3	406
44	Scamwon 250 g.	10	33	330
45	Variety 900 g.	40	21	840
46	Weasel 180 ml.	36	16,4	590,4
47	Variety Color 400 g.	21	15	315
48	Variety eq/c	7	9,36	65,5
49	Zifa 550	160	13,10	2096
50	Natalie Maxi	130	9,36	1216,8
51	Natalie 10 each	80	8,37	669,6
52	Natalie S 10	120	11,30	1356
53	Natalie hedgehog deo	96	10,35	1084,8
54	T/b Kyiv	576	4,01	2309,8
55	T/b Nezhenka	280	3,51	982,8
56	T/b Voronezh	700	2,25	1573
57	T/b Chistyulya	420	2,48	1041,6
58	T/b Family	168	4,10	688,8
59	T/b Soft sign	216	4,37	944
60	Salt Forest	12	18,77	225,2
61	salf. ow. Aquael 20	104	10,31	1072,2
62	5+ w/c 750 ml.	18	23,40	421,2
63	5+ w/c 500 ml.	43	15,48	665,6
64	Effect d / in ml.	20	17,28	345,6
65	Penoksol 350 g.	80	6,44	515,2
66	Chistol 500 g	10	6,30	63
67	Chistin 400 g.	30	7,70	231
68	Selena 600 ml.	36	12,69	456,8
69	Mole 1.2	10	17,87	179
70	Soda calcium. 700	60	7,16	429
71	Pemos-super 500	100	9,90	990
72	Monica 500 ml.	12	17,33	208
73	Sanoks 750 ml.	60	17,19	1029
74	Sanox gel 750 ml.	60	18,72	1123,2
75	Sanfor gel 750 ml.	45	21,11	950
76	Sanitary duckling	36	10,31	371,1
77	B-m Exclusive	24	35,19	844,6
78	otb. Lily	100	4,68	468
79	Wed Paul E 1l.	16	31,64	506,24
80	Zifa 450	72	11,34	816,48
81	Daxi 800	10	12,87	128,7
82	Lily of the valley 500 g	12	14,40	172,8
83	Variety Color 2400	4	80,87	323,5
84	E 400	44	18	792
85	Natalie hedgehog. software	148	10,35	1531,8
86	Natalie Comfort	126	18,99	2392,8
87	Cinderella 500 ml.	16	10,22	163,5
88	Sanfor-plus 500 ml.	36	14,40	518,4
89	Sanita-gel 500 ml.	20	18,09	361,8
90	Sanit-antirzha 500 ml.	20	14,85	297
91	Effect d / sant.	10	15,44	154,4
92	Santex-chlor 750 ml.	12	19,31	231,7
93	5+ Gel 500 ml.	7	15,48	108,4
94	Gel d/soul Rozhkov	26	15,35	400
95	Gel d / soul Forest fairy tale	8	12,60	100,8
96	Soap Your Sunshine	36	4,28	154,08
97	Floral gel for face	4	19,40	77,6
98	Foam Courage 1 l.	24	23,72	569,28
99	Calgon 500 g.	20	64,80	1296
100	Bingon 500 g.	24	32,18	772,3
101	Crumb pasta 500 g	24	18,54	445
102	Lily of the valley paste 500 g	24	14,40	345,6
103	5+ w/ jeans.	2	49,50	99
104	5+ w/ child	2	50,36	101
105	5+ w/ delicate.	3	28,58	85,7
106	Stork Cashmere	10	22,14	221,4
107	Weasel for black 1 l.	3	76,82	230,4
108	T/b Lilac	164	2,61	428
109	Blue forget-me-not	60	4,50	270
110	Inc. dohlox	30	20,70	621
111	Selena d/ kitchen	4	24,26	97
112	Mole 0.78	20	13,19	263,8
113	Mole 0.4	72	7,97	573,8
114	Selena for plates	12	13,01	156,12
115	Selenium for steel	12	11,03	132,4
116	Cinderella polish.	36	8,91	321
117	Salt 340 ml.	198	6,89	1364,2
118	Salt 680 ml.	100	10,71	1071
119	Sanfor gel 500 ml.	28	18,36	514
120	Bath Foam Special	18	17,82	321
121	Face Cream Special	48	11	528
122	Shampoo Rus. herbs	12	10,58	127
123	Floral gel/intim	6	20,88	125,3
124	Shampoo Borros	20	10,76	215,2
125	Tide 450 automatic	45	27,72	1247
126	Tix 2400 automatic	4	76,36	305,4
127	Oldeys discr. 20*18	35	22,54	789
128	Tampax compak 8	6	38,96	233,8
129	Head 400 ml.	9	107,80	970,2
130	Pantin 400 ml.	10	104,81	1048,1
131	Soap Cameo	28	11,62	325,4
132	Des. Old Spice	15	49,15	737,2
133	Dez.-roll. Old Spice	8	40,84	326,7
134	Dez.-roll. Secret	9	37	333
135	Myth 2400 automatic	1	95,62	95,62
136	Tix 1500 automatic	2	49,23	98,5
137	Mister Proper 500 ml.	6	29,19	175,1
138	Persol reb. 200	80	5,94	475,2
139	Biolan color 450 g.	24	14,31	343,4
140	E 2in1 3 kg.	3	118,31	355
141	T/b Euro 2 pcs.	28	9,14	256
142	T/b Euro 4 pcs.	14	15,48	216,7
143	Shampoo Rozhkov	16	15,30	244,8
144	Tix 400 automatic	18	14,10	253,8
145	Lenore 2 l.	12	59,33	712
146	Ariel 450 automatic	5	34,57	172,8
147	Des.-air. Secret	11	44,31	487,4
TOTAL				124590,14

Table 2.6 Purchase of goods for November 2009

No. p / p	Name of product	Quantity, pcs.	Average price, somon/piece	Amount, somon.
1	otb. Whiteness 1 l.	240	6,21	1490,4
2	Eona liquid. 500 ml.	24	32,54	780,96
3	Soap 200 g.	50	7,43	371,5
4	Fragrant soap	90	7,92	712,8
5	Fragrant soap Ass 90	120	3,74	448,8
6	Soap 190 g.	108	7,07	763,56
7	Soap Fin. 90	96	3,78	362,88
8	otb. Persol 2-y 200 g.	80	6,98	558,4
9	otb. Persol lim 200 g	80	7,07	565,6
10	otb. Persol economy 200g	160	6,21	993,6
11	Emb. Mal. Fairy 5 Ave.	12	179,64	2155,68
12	Paul Snowdrop	10	7,38	73,8
13	Lily of the valley paste 400 g	24	13,14	315,36
14	Lily of the valley paste 500 g	36	15,53	559,08
15	Gloss d / black 1 l.	18	32,31	581,58
16	Scamwon 250 g.	40	31,19	1247,6
17	Calgon 500 g.	40	64,80	2592
18	Stork cashmere 750 g.	35	24,48	856,8
19	E Color / ed. 1.5 kg.	7	66,29	464,03
20	E Color / ed. 2in1 2.4 kg.	7	100,44	703,08
21	Zifa 550	80	14	1120
22	Sticks I am the most 300 st	12	21,60	259,2
23	Sticks I am the most 100 st	24	9,72	233,28
24	Toothpick bol.	2	63	126
25	T/b Kyiv without bushings	384	4,61	1770,24
26	T/b Family of used bushings	240	4,32	1036,8
27	T / b Voronezh b / bushings	250	2,30	590
28	Salt Bezhin meadow 500 g	15	5,99	89,85
29	Luck 500	40	8,10	324
30	Penoksol 350 g.	64	6,80	435,2
31	Sanit liquid. 330	72	8,06	580,32
32	Salt liquid. 340	72	7,70	554,4
33	Salt liquid. 680	80	11,97	957,6
34	Sanoks 750 ml.	15	18,09	271,35
35	Sanfor gel 750 ml.	30	22,64	679,2
36	Pemosuper liquid. 500 ml	10	12,06	120,6
37	Antiscale liquid.	36	7,34	264,24
38	Tab. unit. Fresh 1	14	12,51	175,14
39	Ariel 450	17	31,74	539,58
40	Ariel 3 kg. machine	7	197,83	1384,81
41	Tide 150 g.	24	10,53	252,72
42	Tide 400	71	20,65	1466,15
43	Tide 900	3	45,34	136,02
44	Tide 450 automatic	61	28,12	1715,32
45	Tide 3 kg. machine	26	153,14	3981,64
46	Myth 400	95	15,63	1484,85
47	Myth 400 automatic	116	18,30	2122,8
48	Myth 400 auth. With cond.	16	21,05	336,8
49	Myth 2 kg. machine	18	82,53	1485,54
50	Myth 2 kg. ed. with cond.	4	94,90	379,6
51	Myth 4 kg. machine	6	152,78	916,68
52	Tix 400 automatic	16	14,37	229,92
53	AS 200 Bio + sour from.	17	14,75	250,75
54	AC 1 l. liquid otb.	16	24	384
55	Mister Proper 500 ml.	14	29,61	414,54
56	Lenore 500 ml.	11	20,08	220,88
57	Lenore conc. 500 ml.	10	34,55	345,5
58	Lenore 2 l.	7	61,36	429,52
59	Komet liquid h / s 450 ml.	8	46,61	372,88
60	Fairy 500 ml.	42	31,57	1325,94
61	Pampers Sleep & Play 44*2, 52*2	27	481,10	12989,7
62	Pampers children. salf. 72	2	101,7	202,34
63	Naturalella hedgehog. 60 pcs.	3	55,97	167,91
64	Olveyz Ultra Norm	3	57,82	173,46
65	Allways Ultra fresh 9	10	29,76	297,6
66	Oldeys Discrete 20*18	9	22,19	199,71
67	Londial 250 ml.	17	36,71	624,07
68	Shamtu 380 ml.	29	45,14	1309,06
69	Pantin 150 ml. cream	2	67,59	189,60
70	Pantin 200 ml.	17	67,59	114903
71	Cameo foam d/bath 500	2	94,80	189,60
72	Bl.-a-Honey 50 ml.	17	23,08	392,36
73	Bl.-a-Honey 50 ml.	21	11,97	251,37
74	Bl.-a-Honey 100 ml.	41	37,53	1538,73
75	Bl.-a-Med Pro-min. 100	6	26,26	157,56
76	Des. The secret of nature. 45 g	8	49,89	399,12
77	OLAY DC cleaner they say	1	101,75	101,75
78	OLAY DC peeling	1	116,28	116,28
79	OLAY night cream	2	178,05	356,1
80	OLAY for leather around ch.	1	170,77	170,77
81	OLAY set	2	207,11	414,22
82	Ariel 150	20	12,10	242
83	Ariel 450 automatic	11	36,02	396,22
84	Ariel 1.5 kg. machine	13	102,02	1326,26
85	Tide 1.5 kg. machine	6	79,66	477,96
86	Myth of 900	15	34,55	518,25
87	Tix 370	28	9,74	272,72
88	AC 500 ml.	6	35,26	211,56
89	Mister Proper 400	9	18,97	113,82
90	Mister Proper 750	4	41,32	165,28
91	Komet flash gel 500	9	31,15	280,35
92	Comet flash por. 400	19	18,65	354,35
93	Pameprs Maxi	14	484,13	6777,82
94	Pampers Newborn	10	161,57	1615,7
95	Pampers Junior+	6	484,12	2904,72
96	Naturalella ult. maxi	24	22,09	530,16
97	Olveyz classic 10*16	34	23,08	784,72
98	Olveyz ultra 40 pcs.	5	93,77	468,85
99	Allways ult. light, night	23	31,25	718,75
100	Head 200 ml.	7	69,53	486,71
101	Head 400ml.	2	113,45	226,9
102	Head 5 ml.	60	3,46	207,6
103	Pantin 5 ml.	60	3,29	197,4
104	Pantin set 2*200	4	91,90	367,6
105	Clairol 200 ml.	18	56,60	1018,8
106	Cameo soap 100 g	22	12	264
107	Des. Old Spice	14	50,46	706,44
108	Air. Style class. 245	40	24,30	972
109	Air. Lak Nov. Shine	12	27	324
110	Des. Owk sport	6	18	108
111	Gall Cosmetic bag 5pcs.	6	33,30	199,8
112	Household soap 70%	48	4,60	220,8
113	Household soap 65%	48	4,01	192,48
114	Cream p/b Tube 82 g.	64	16,74	1071,36
115	Foam Courage 1 l.	12	97,76	1173,12
116	Paul E 0.5 l.	12	17,42	209,04
117	Paul E 1 l.	16	31,05	496,8
118	Paul Cinderella 750 ml.	24	12,42	298,08
119	Bingola 450 g.	12	31,28	375,36
120	Bingon 500 g.	36	35,10	1263,6
121	Eona-super 300	32	27,59	882,88
122	Glitter color 1 l.	3	33,12	99,36
123	Natalie hedgehog.	96	10,90	1046,4
124	T/b Chistyulya without bushings	240	2,79	669,6
125	T/b Bel lotus/sleeves	288	3,24	933,12
126	salf. ow. Aquael/det.	12	26,24	314,88
127	Natalie with wings. dry	48	13,37	641,76
128	Natalie dry effect	63	16,79	1057,77
129	Natalie is an anatomist. 20 pcs.	60	15,71	942,6
130	Natalie comfort dry	63	19,08	1202,04
131	Natalie deo	30	8,60	258
132	Natalie antom 10 pcs.	30	8,28	248,4
133	Natalie hedgehog bikini	64	13,28	849,92
134	Natalie maxi	30	9,32	279,6
135	5+ gel d/toilet. 750 ml.	30	27	810
136	Sanox gel 750 ml.	15	20,21	303,15
137	Tsomonoma 1 l.	6	26,42	158,52
138	Cinderella d / carpet. 300 ml	10	8,73	87,3
139	Cinderella d / carpet. 250 ml	10	11,07	110,7
140	Carpet 250 ml.	15	33,08	496,2
141	Sanita-antirzha 500 ml	10	16,74	167,4
142	Sanita-gel 500 ml.	20	20,97	419,4
143	5+ bed for kitchen 500 ml.	20	24,53	490,6
144	Spare wheel for unit.	72	4,37	314,64
145	Tab/unit. Fresh 2	28	23,22	650,16
146	Soda calcium. 700	60	7,43	445,8
147	Sanit 1 l.	30	18,72	561,6
148	Mole 0.4	54	8,60	464,4
149	Pemosuper por. 400	20	11,57	231,4
150	Ideal 540 ml.	20	9,18	183,6
151	Cinderella d / settlement. 500 ml.	36	9,86	354,96
152	Shampoo April 1 l.	24	14,67	352,08
153	Shampoo. Fruit flower 1 l.	30	15,17	455,1
154	Tooth. n. Dental 125 ml.	20	16,38	327,6
155	Soap Fax 1sh * 75	40	4,73	189,2
156	Soap 7 sky 70 g.	40	3,96	158,4
157	Cream d/b Tube 75 g.	20	12,69	253,8
158	Pure lin. gel for hair	24	22,19	532,56
159	Jew. d/sn.varnish Weasel	35	7,79	272,65
160	Zifa 450	20	11,97	239,4
161	Natalie ultra cr.	42	17,24	724,08
162	Sanfor-plus 750 ml.	25	18,99	474,75
163	Shine d / settlement.	15	11,12	166,8
164	Moloch. d / person Special	6	20,03	120,18
165	Tix 2.4 kg. machine	3	77,80	233,4
166	Naturella ok. 20 pcs.	24	36,68	880,32
167	Naturalella hedgehog. 40 pcs.	5	40,32	201,6
168	Tampax 16	10	59,28	592,8
169	Oldeyz 60*15	2	55,48	110,96
170	OLAY days. cream	2	127,17	254,34
171	Kamey shower gel 250	10	57,17	571,7
172	Safeguard soap	26	12,53	325,78
173	Dez.-roll. Secret of 50	12	37,61	451,32
TOTAL				120424,73

From the tables obtained, we see that in November 2008, 147 items of goods were ordered for a total of 124,590.14 somons, and in November 2009 - 173 items of goods for a total of 120,424.73 somons. This indicates that the store in November 2009 ordered more items, but at a low cost. Also, for some items of goods, suppliers have reduced the purchase price.

Next, we will compile tables for sales of the same product for November 2008-2009. (tab. 2.7, 2.8). The trade markup on the purchase price in 2008 was 35% for Badri Munir goods and 25% for Komron-freight goods. In 2009, the trade markup was reduced and amounted to 30% for Badri Munir goods, and 20% for Komron-freight goods.

Table 2.7 November 2008 Item Sales

No. p / p	Name of product	Quantity, pcs.	Average price, somon/piece	Amount, somon.
1	Tide 450	143	28,7	4104
2	Tide 900	50	55,8	2790
3	Tide 2400	7	151	1057
4	Myth 400	145	19,8	2871
5	Myth 400 automatic	19	43,8	832,2
6	Myth of 900	95	21,7	2061,5
7	Tix 400 g.	96	14,6	1401,6
8	Tix 1300	20	42,1	842
9	Lenore 500 ml.	55	24,2	1331
10	Lenore 1 l.	49	42,2	2067,8
11	Fairy 500 ml.	68	38,8	2638,4
12	Mister Proper 400	11	22,9	251,9
13	Pampers Midi	13	459,7	5976,1
14	Pampers Junior	10	614,6	6146
15	Pampers Slip & Play	23	339,4	7806,2
16	Shamtu 200 ml.	38	41,3	1569,4
17	Shamtu 380 ml.	37	55	2035
18	Clairol 200 ml.	16	67,5	1080
19	Bl.-a-Honey 50 ml.	125	20	2500
20	Des. Secret '45	21	62,5	1312,5
21	Pampers Maxi	15	615	9225
22	Ariel 450	27	38,8	1047,6
23	Ariel 2400	4	43,8	175,2
24	Tide 150 g.	56	13,8	772,8
25	AC 200 ml.	20	18,8	376
26	AS 1l.	20	33,8	676
27	Comet flash 600 ml.	5	38,8	194
28	Pantin 200ml.	9	82,5	742,5
29	Safeguard 100g	27	16,3	440,1
30	Ariel 150	12	15,4	184,8
31	Comet flash 450 g.	51	23,8	1213,8
32	Naturella 10 pcs.	60	25	1500
33	Naturella 20 pcs.	24	45	1080
34	Allways Ultra	72	90	6480
35	Head 200 ml.	36	85	3060
36	Bl.-a-Med 100 g	81	45	3645
37	Soap 90 g.	82	5,13	420,7
38	Household soap 250 g.	96	5,4	518,4
39	otb. Bos 250	85	16	1360
40	otb. Whiteness 1 l.	212	8,1	1717,2
41	Biolan 400 g.	48	15,4	739,4
42	Biolan-active 400g.	96	12,8	1228,8
43	Biolan 900	20	27,5	550
44	Scamwon 250 g.	10	44,6	446
45	Variety 900 g.	40	28,3	1132
46	Weasel 180 ml.	36	22,1	795,6
47	Variety Color 400 g.	21	20,2	424,2
48	Variety eq/c	7	12,7	88,9
49	Zifa 550	160	17,7	2832
50	Natalie Maxi	130	12,7	1651
51	Natalie 10 each	80	11,3	904
52	Natalie S 10	120	15,3	1836
53	Natalie hedgehog deo	96	14	1344
54	T/b Kyiv	576	5,4	3110,4
55	T/b Nezhenka	280	4,7	1316
56	T/b Voronezh	700	3,03	2121
57	T/b Chistyulya	420	3,4	1428
58	T/b Family	168	5,5	924
59	T/b Soft sign	216	5,9	1274,4
60	Salt Forest	12	25,3	303,6
61	salf. ow. Aquael 20	104	14	1456
62	5+ w/c 750 ml.	18	31,6	568,8
63	5+ w/c 500 ml.	43	20,8	894,4
64	Effect d / in ml.	20	23,3	446
65	Penoksol 350 g.	80	8,7	696
66	Chistol 500 g	10	8,5	85
67	Chistin 400 g.	30	10,3	309
68	Selena 600 ml.	36	17,1	615,6
69	Mole 1.2	10	24,1	241
70	Soda calcium. 700	60	9,7	582
71	Pemos-super 500	100	14,3	1430
72	Monica 500 ml.	12	23,4	280,8
73	Sanoks 750 ml.	60	23,2	1392
74	Sanox gel 750 ml.	60	25,2	1512
75	Sanfor gel 750 ml.	45	28,5	1282,5
76	Sanitary duckling	36	14	604
77	B-m Exclusive	24	47,51	1140,24
78	otb. Lily	100	6,3	630
79	Wed Paul E 1l.	16	42,7	683,2
80	Zifa 450	72	15,3	1101,6
81	Daxi 800	10	17,4	174
82	Lily of the valley 500 g	12	19,4	232,8
83	Variety Color 2400	4	109,1	436,4
84	E 400	44	24,3	1069,2
85	Natalie hedgehog. software	148	14	2072
86	Natalie Comfort	126	25,6	3225,6
87	Cinderella 500 ml.	16	13,8	220,8
88	Sanfor-plus 500 ml.	36	19,4	698,4
89	Sanita-gel 500 ml.	20	24,4	488
90	Sanit-antirzha 500 ml.	20	20	400
91	Effect d / sant.	10	20,8	208
92	Santex-chlor 750 ml.	12	26	312
93	5+ Gel 500 ml.	7	20,9	146,3
94	Gel d/soul Rozhkov	26	20,7	538,2
95	Gel d / soul Forest fairy tale	8	17	136
96	Soap Your Sunshine	36	5,7	205,2
97	Floral gel for face	4	26,2	104,8
98	Foam Courage 1 l.	24	32	768
99	Calgon 500 g.	20	87,5	1750
100	Bingon 500 g.	24	43,4	1041,6
101	Crumb pasta 500 g	24	25	600
102	Lily of the valley paste 500 g	24	19,4	465,6
103	5+ w/ jeans.	2	66,8	133,6
104	5+ w/ child	2	68	136
105	5+ w/ delicate.	3	38,5	115,5
106	Stork Cashmere	10	30	300
107	Weasel for black 1 l.	3	103,7	311,1
108	T/b Lilac	164	3,5	574
109	Blue forget-me-not	60	6	360
110	Inc. dohlox	30	28	840
111	Selena d/ kitchen	4	32,7	130,8
112	Mole 0.78	20	17,8	356
113	Mole 0.4	72	10,7	770,4
114	Selena for plates	12	17,6	211,2
115	Selenium for steel	12	14,9	178,8
116	Cinderella polish.	36	12	432
117	Salt 340 ml.	198	9,3	1841,4
118	Salt 680 ml.	100	14,5	1450
119	Sanfor gel 500 ml.	28	24,7	691,6
120	Bath Foam Special	18	24	432
121	Face Cream Special	48	14,8	710,4
122	Shampoo Rus. herbs	12	116,3	1395,6
123	Floral gel/intim	6	28,1	168,6
124	Shampoo Borros	20	14,5	290
125	Tide 450 automatic	45	34,6	1557
126	Tix 2400 automatic	4	95,4	381,6
127	Oldeys discr. 20*18	35	28,1	983,5
128	Tampax compak 8	6	48,7	292,2
129	Head 400 ml.	9	145,5	1309,5
130	Pantin 400 ml.	10	131	1310
131	Soap Cameo	28	14,5	406
132	Des. Old Spice	15	61,4	921
133	Dez.-roll. Old Spice	8	51	408
134	Dez.-roll. Secret	9	46,2	415,8
135	Myth 2400 automatic	1	119,5	119,5
136	Tix 1500 automatic	2	61,5	123
137	Mister Proper 500 ml.	6	36,5	219
138	Persol reb. 200	80	8	640
139	Biolan color 450 g.	24	19,3	463,2
140	E 2in1 3 kg.	3	159,7	479,1
141	T/b Euro 2 pcs.	28	12,3	344,4
142	T/b Euro 4 pcs.	14	20,8	291,2
143	Shampoo Rozhkov	16	20,6	329,6
144	Tix 400 automatic	18	17,6	316,8
145	Lenore 2 l.	12	74,2	890,4
146	Ariel 450 automatic	5	43,2	216
147	Des.-air. Secret	11	55,4	609,4
TOTAL				164796

Table 2.8 Sale of goods for November 2009

No. p / p	Name of product	Quantity, pcs.	Average price, somon/piece	Amount, somon.
1	otb. Whiteness 1 l.	240	8,07	1936,8
2	Eona liquid. 500 ml.	24	42,3	1015,2
3	Soap 200 g.	50	9,66	483
4	Fragrant soap	90	10,3	927
5	Fragrant soap Ass 90	120	4,86	583,20
6	Soap 190 g.	108	9,19	992,52
7	Soap Fin. 90	96	4,91	471,36
8	otb. Persol 2-y 200 g.	80	9,07	725,6
9	otb. Persol lim 200 g	80	9,19	735,2
10	otb. Persol economy 200g	160	8,07	1291,2
11	Emb. Mal. Fairy 5 Ave.	12	233,53	2802,36
12	Paul Snowdrop	10	9,59	95,9
13	Lily of the valley paste 400 g	24	17,08	409,92
14	Lily of the valley paste 500 g	36	20,19	726,84
15	Gloss d / black 1 l.	18	42	756
16	Scamwon 250 g.	40	40,55	1622
17	Calgon 500 g.	40	84,24	3369,6
18	Stork cashmere 750 g.	35	31,82	1113,7
19	E Color / ed. 1.5 kg.	7	86,18	603,26
20	E Color / ed. 2in1 2.4 kg.	7	130,57	913,99
21	Zifa 550	80	18,2	1456
22	Sticks I am the most 300 st	12	28,08	336,96
23	Sticks I am the most 100 st

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

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Similar Documents

Concept, essence and tasks of commercial activity. Organizational and economic characteristics of the enterprise Organization of work with suppliers of raw materials and buyers of finished products. Ways to improve the efficiency of commercial activities of the enterprise.

term paper, added 09/10/2008


Theoretical and methodological foundations for evaluating the effectiveness of the commercial activities of a trading enterprise. General characteristics of the activities of IP Adamenkov M.I. in the regional market. Proposals for improving the efficiency of management decisions of the enterprise.

test, added 10/09/2014


Peculiarities of the enterprises of the forest complex, indicators and ways to improve the efficiency of their production and economic activities. Characteristics of OOO "Diamant", assessment of cost effectiveness. Measures to increase profits at the enterprise.

thesis, added 07/06/2010


thesis, added 02/25/2013


The concept of effect and characteristics of performance indicators of the commercial activities of a trading enterprise. Comprehensive assessment of the results of commercial activities of the retail trade enterprise LLC "Universal". Managing the company's income and expenses.

thesis, added 06/29/2013


Essence, principles and main functions of commercial activity. Indicators of the effectiveness of the commercial activity of the enterprise. Analysis and planning of retail turnover, dynamics of the composition of distribution costs, labor support of the enterprise.

thesis, added 09/29/2012


Theoretical foundations for studying the economic and social efficiency of the enterprise. Analysis of the economic and social efficiency of JSC "Orentex". The main ways to improve the efficiency of the enterprise on the example of JSC "Oren

thesis, added 11.02.2003


The concept of commercial activity, its essence and features, content, functions and main tasks. Forms of commercial activity and their characteristics. Analysis and evaluation of the commercial activities of the enterprise, identification of problems and ways to solve them.

thesis, added 02/10/2009

Don State

Technical University

Course work

by discipline commercial logistics

"Ways to improve the efficiency of marketing activities at the enterprise OJSC "Magnit"".

Completed:

student gr. IEC - 41

Checked:

Rostov-on-Don

Introduction……………………………………………………………………………...........3

1. Theoretical aspects of increasing the efficiency of marketing activities in trade organizations.

1.1. The essence, goals and methods of organizing sales activities in trade organizations. …................................................. ................................................. ….. ……5

1.2 Logistic modeling as a way to improve the efficiency of marketing activities.. ….………………………………………………………………...8

1.3. Organization and ways to improve the efficiency of marketing activities at the enterprise ..............................………………………............. .fourteen

2. Ways to improve the efficiency of marketing activities on the example of OAO "Magnit".

2.1. Analysis of the Russian food market…………………………………………………………………………………………………………….

2.2. Characteristics of the enterprise and the main indicators of the commercial activity of OJSC “Magnit” .............................................................. ...............................................……25

2.3. Organizations and ways to improve the efficiency of sales activities at the enterprise OJSC “Magnit”……………………………………………………………....27

Conclusion………………………………………………………………………………….34

References……………………………………………………………………………………………………………………………………………………………..37

Introduction

Logistics can contribute to the achievement of competitive advantages both in production - through the rational use of existing capacities, reduction of working capital, cooperation, integration, improved scheduling, etc., and in service - through the improvement of sales service, progressive strategy of distribution channels, more full satisfaction of consumer needs, etc. Well-established distribution and marketing of products for the manufacturer is no less important than the production process itself. In Russia, the sales system is at a transitional stage of development, which greatly complicates sales in the market of our country.

The relevance of the chosen topic is due to the fact that increasing the efficiency of marketing activities is a prerequisite for the successful functioning and development of the organization. Increasing the efficiency of systems for the sale of finished products is today one of the main tasks facing the management of industrial and commercial enterprises. The constant increase in the costs associated with the sale of finished products, the strengthening of consumer requirements for the quality of service - all this and much more predetermined a shift in management philosophy towards recognizing the strategic role of the product sales sector.

The purpose of this course work is to study marketing activities as an object of logistics, as well as the development of recommendations for improving the efficiency of marketing activities at the enterprise OJSC "Magnit".

To achieve this goal, it is necessary to solve the following tasks:

Consider the essence, goals and methods of organizing marketing activities in trade organizations;

Reveal the essence of logistics modeling as a way to improve the efficiency of marketing activities;

Consider how the organization takes place and ways to improve the efficiency of marketing activities at the enterprise;

To study information about the market in which the company operates;

Analyze and propose ways to improve the efficiency of marketing activities on the example of a retail trade enterprise OJSC "Magnit".

The following authors dealt with this problem: Anikina B.I., Lenshin I.A., Nerush Yu.M., Rodnikov A.N., Stepanov V.I. and etc.

This course work consists of an introduction, two chapters, a conclusion and a list of references. The first chapter discusses the theoretical aspects of the organization of marketing activities in trade organizations, the essence of logistics modeling and ways to improve the efficiency of marketing activities in the enterprise. The second chapter discusses the company OJSC "Magnit", the main indicators of its commercial activities, as well as the analysis and proposed ways to improve the efficiency of marketing activities for OJSC "Magnit".

The distribution system of goods is a key link and a kind of finishing complex in all the activities of the company in the creation, production and delivery of goods to the consumer. Actually, it is here that the consumer either recognizes or does not recognize all the efforts of the company as useful and necessary for himself and, accordingly, buys or does not buy its products and services.

1. Theoretical aspects of increasing the efficiency of sales activities in trade organizations

1.1. Essence, goals and functions of marketing activities in trade organizations

As a certain system of views, marketing logistics developed back in the 60s and, to some extent, was a product of improving the forwarding system, the scope of which it was practically limited to throughout the 60s and 70s. However, as this side of marketing logistics developed and improved at the turn of the 1970s and 1980s, the limitations of its capabilities became more and more clearly felt. That is, within the framework of the tasks that were assigned to it, marketing logistics has fully proved its viability and effectiveness. However, with the expansion of social production, the complication of internal and external economic relations, the limits of improving this system began to be seen, which, closing in on itself and developing in isolation, was no longer able to significantly increase the efficiency of the entire logistics chain. Therefore, the practical development of links with other elements of the logistics system (production, marketing, information system, etc.) has become one of the central tasks facing marketing logistics. The result of this integrated approach was the inclusion of sales in the structure of the functional management of organizations and enterprises.

Marketing activities should be understood as the process of promoting finished products to the market and organizing commodity exchange in order to extract entrepreneurial profit.

Sales goals are derived from the goals of the enterprise, among which the goals of profit maximization currently prevail. The purpose of marketing logistics is to ensure the rationalization of the process of physical promotion of products to the consumer and the formation of an effective logistics service system. Achieving these goals is possible with the successful implementation of the following tasks in the field of marketing activities:

2) the choice of rational distribution channels for the distribution of goods;

3) minimization of total costs in the business cycle of the goods, including the costs of after-sales service and consumer service.

Currently, marketing logistics performs functions related to the management and coordination of the flow of finished products, solves problems in the field of order processing, warehousing of goods, maintaining inventories, and choosing distribution channel schemes. The main marketing functions can be grouped into three groups:

1. Planning functions.

2. Functions of the organization.

3. Functions of control and regulation.

In turn, planning functions include: development of long-term and operational sales plans, analysis and assessment of market conditions, formation of an assortment plan for production according to customer orders, selection of distribution and product distribution channels, planning of advertising campaigns and development of sales promotion measures, preparation of estimates for sales costs and their optimization.

Among the functions of the marketing organization, it is necessary to single out the following: organization of warehouse and container facilities for finished products, organization of sales and delivery of products to consumers, organization of pre-sales and after-sales services for consumers, organization of distribution channels and distribution networks, organization of advertising campaigns and sales promotion activities, organization of training sales personnel and management of the activities of trade missions, organizing the interaction of all departments of the enterprise to achieve sales goals.

The set of functions of marketing control and regulation include: evaluation of the results of marketing activities; control over the implementation of sales plans; operational regulation of the marketing activities of the enterprise, taking into account the influence of external and internal interference; assessment and stimulation of the sales apparatus; statistical, accounting and operational accounting of marketing activities.

It is difficult to enumerate all the variety of marketing functions of the enterprise. In addition, it is necessary to take into account the peculiarities of their implementation by each commodity producer, which is largely determined by factors such as:

Nomenclature and scale of production;

Number and geography of consumers;

Number and intensity of distribution channels;

The nature and forms of organization of distribution channels;

The image of the commodity producer and its trading network, etc.

It is believed that the implementation of the sales function is carried out with the proper provision of six correspondences: cargo, quality, quantity, time, costs, destination. To achieve the necessary results, it is necessary to carry out a set of measures to rationalize containers and packaging, bundling cargo units and containerization of transportation, implementing an efficient warehousing system, optimizing the size of orders and the level of stocks of finished products, planning the most advantageous routes for moving goods on main transport, etc. And all this in order to ensure the delivery of goods in the required quantity, at the right time and the required place.

The core of sales logistics is a systematic approach to planning, organizing and controlling all operations for the movement and storage of the flow of finished products from the end of the production line to the arrival of products on the market. Its concept is based on the basic principles of both logistics and marketing, the main of which include: a detailed study of the market and taking into account its requirements when making business decisions; maximum adaptation of production and commercial activities to market requirements; optimization of the movement of internal and external material and information flows, aimed at achieving at the lowest cost the maximum adaptability of the enterprise to a changing market environment; obtaining advantages over competitors; increasing the market share and profit of the enterprise.

Achieving the desired results of marketing activities requires not only a clear description of them, but also a conscious orientation of the enterprise towards their achievement. In other words, the marketing orientation of an enterprise presupposes the organized work of all its divisions and services in a certain way, which can be successfully achieved on the basis of logistics modeling.

1.2. Logistic modeling as a way to improve the efficiency of marketing activities

Marketing systems are the product of human activity. The significant role of a person in the organization of the marketing system does not at all exclude the action of objective forces and factors. On the contrary, the creation of an effective marketing system is possible on a dialectical combination of objective laws and subjective desires. If desires do not contradict the laws of society, their realization becomes the most probable.

Studies of the theory and practice of both domestic and foreign marketing activities show that the logistics modeling of sales provides the necessary increase in the efficiency of marketing activities, subject to certain principles, which are called the principles of logistics modeling.

The main principles of logistical sales modeling are:

1) Consistency. The most important principle that makes it possible to model a marketing process that is complex in economic nature is the principle of consistency. The marketing system is not an arbitrary combination of elements, but a conjugation of interrelated and interdependent parts of the whole. In accordance with this principle, any logistical sales model should include the entire set of elements (subsystems focused on achieving system-wide goals).

2) Integrity. The principle of integrity implies the presence in the marketing system of properties that none of its constituent elements has. For example, neither the warehouse, nor the transport department, nor the packaging department, nor the sales department individually are able to carry out a complete sales process, that is, to satisfy the effective demand of buyers by maximizing the company's income.

3) Hierarchy. The principle of hierarchy makes it possible to carry out a multi-level organization of the sales system, to remove possible contradictions and conflicts in the distribution of powers between the elements. Consistent implementation of this principle implies that, within the established competence, each subsystem is independent in determining the ways and means of solving the tasks assigned to it.

4) Functionality. The principle of functionality determines the existence of the distribution system and each of its elements of its own functional purpose. It is the distribution of functions that determines the organizational structure of the sales service, and not vice versa. In other words, in the logistic modeling of sales, all structural divisions are looking for functions, and for a certain set of functions they create (model) structural divisions.

5) Purposefulness. The principle of purposefulness means that both the modeling process and the process of functioning of logistics sales models must be subordinated to certain goals. Obviously, if it were necessary to rank the principles, then this principle should be put in the first place. The entire set of sales goals should have at least four dimensions:

1. economic goals - generally coincide with the goals of the company and are aimed at maximizing profits;

2. quantitative goals - growth in sales volumes, increase in the company's share in a certain market segment, increase in the rate of turnover of funds, etc.;

3. quality goals - quality of service, reliable feedback from customers, accurate knowledge of customer requirements and turning them into company goals;

4. development goals - are considered as intra-system goals of the service. Non-developing sales are sales doomed to lag behind, “constant patching of holes”.

Sales goals can be prioritized:

a) Strategic - include the maximum use of the company's capabilities in all market segments; constant increase in sales volumes, while ensuring an optimal sales structure, taking into account market requirements and sales opportunities; reducing the time of turnover of goods and money to increase the financial stability of the company; streamlining the structure of distribution channels to better meet effective demand.

b) Current goals - specific to each firm. They may include goals such as accelerating sales of the most profitable product, getting rid of excess stocks of finished products, regularizing the sale of seasonal products, revitalizing product sales, etc.

c) One-time goals - arise as a reaction of the company to an unexpected opportunity to increase sales. It is important to recognize one-time opportunities in time and set one-time goals for the sales service in a timely manner.

6) Manageability. The principle of manageability - can be interpreted as the correspondence of the complexity of the control subsystem to the complexity of the sales management process.

7) Adequacy. The principle of adequacy - involves the maximum display in the logistics model of sales of actual marketing processes.

8) Observability. The principle of observability is based on the fact that sales logistics modeling covers the entire range of existing models - from formal mathematical to expert ones.

9) Alternative. The principle of alternatives - implies the existence of an alternative distribution system in the light of changing distribution channels and the instability of market conditions.

10) Complexity. The principle of complexity - is expressed in the mandatory display in logistic models of the interconnections of all elements of the system between themselves and the external environment, mutual influence on each other.

Models are used to study the properties of logistics systems, in order to manage these systems and optimize them. A model can be defined as some kind of artificial, similar to the reality being studied, which can be created and studied using various means (verbal description, graphically, logically). Any model cannot be comprehensive, it must be aimed at solving a specific problem, ensure that a solution is obtained by a given point in time, since a belated solution may be erroneous or not needed at all.

Modeling is based on the similarity of systems or processes, which can be complete or partial. The main purpose of modeling is to predict the behavior of a process or system. The key modeling question is "WHAT WILL BE IF...?". A logistic model is understood as any image, abstract or material, of a logistic process or logistic system used as its substitute.

Let's consider applied variants of logistical sales models - deterministic, stochastic and verbal.

Deterministic models are preferred within the sales departments of an enterprise. Stochastic models make it possible to take into account the influence of various external factors on the sales process. Verbal models are based on generalizing the experience of sales management as a complex logistics system.

The determinism of sales logistics modeling is objectively embedded in the repeatability of sales operations, in the presence of stationary elements of distribution logistics (for example, warehouses), in the ability to standardize the requirements for logistics operations. It is the possibility of standardizing marketing activities that creates the necessary prerequisites for the development of deterministic logistical sales models.

The system of standards for a deterministic logistical sales model can be represented as a certain set of subsystems. The subsystem of functional standards includes standards for planning, accounting, analysis, control and regulation of the marketing activities of the enterprise.

Among the planning standards, one can name methods for developing supply plans, sales plans, calculating stock standards for finished products in warehouses, etc.

Among the accounting standards, the “cost standard” is considered quite popular abroad - a system of regulatory accounting and control of the costs of marketing activities. Technical standards are usually developed for technological operations of distribution logistics, including warehousing, loading and unloading operations, transportation, acceptance of finished products in terms of quantity and quality, storage, preparation of products for consumption, organization of customer service, etc. up to the operation of leasing complex objects.

Labor standards within the framework of deterministic logistical sales models are usually not much different from the standardization of labor processes as a whole in the enterprise. The main difference between the labor processes in sales is that the efforts of sales workers are mainly aimed at promoting products to the consumer.

Cost standards in the conditions of free pricing of a non-monopolized market include various pricing methods for finished products and services provided to consumers. In the presence of a multi-channel sales system, standards should be developed for establishing various discounts from the final sales price along the links of the distribution logistics chain.

Information standards determine the composition and procedure for collecting information related to marketing activities, methods and tools for its processing. Standardization of information flows is based on the principles of completeness, reliability, accuracy, timeliness of receipt of information about the state of the marketing process.

The possibilities of using deterministic logistics sales models are currently significantly limited for the following reasons:

Economic and political instability of the Russian market;

Insufficient development of the legal framework of the market type;

Strengthening the factors of uncertainty and risk of marketing activities in the conditions of untimely payments;

Low contractual discipline.

In addition, the deterministic model of sales logistics is objectively limited by the scope of the enterprise and practically cannot be extended to the external environment, where strict regulation of factors affecting sales is essentially impossible. Such a model, limited by the scope of the enterprise, as a rule, is not workable in the external environment, since the main efforts of the sales service are directed inside the enterprise.

Stochastic or probabilistic sales models are more popular. The process of building stochastic logistics sales models usually includes the following steps:

Formulation of goals and objectives of logistic modeling;

Building a conceptual model of the marketing process based on the initial verbal description of the model, and then the preliminary formalization of marketing activities;

Formation of a set of requirements for the developed model;

Building a model of the sales process as a whole and compiling descriptions of the elements of the system, as well as external influences;

Assessment of the suitability of the resulting model.

Often, the practical use of logistics models of this type is difficult due to the unreliability of information about marketing activities, uncertain interpretation of external and internal factors. But, perhaps, the main difficulty lies in the fact that these models, as a rule, transfer the conventions of the previous period to the predicted period of time, which is far from always productive in sales, where market conditions are highly volatile.

However, the most common sales management models are verbal logistics models, i.e. models built on the generalization of the experience of organizing sales management. The main elements of verbal logistics sales models are the organizational structures of sales, including the organization of sales management.

The organizational structure of sales from the standpoint of logistics modeling can be defined as a set of business units and independent commercial intermediaries, between which there is a system of various connections (material, financial, informational, etc.) that ensure the promotion of goods on the market and the provision of services to consumers. In the organizational structure of sales, there are divisions of the enterprise that perform marketing functions, independent commercial intermediaries that are channels for distributing products, and the relationship between them.

1.3. Organization and ways to improve the efficiency of marketing activities at the enterprise

The role of marketing services of trade organizations is currently very high. This is explained by the fact that marketing activity is the final link in any micro-logistic chain and, as a subsystem, is connected with all logistics subsystems. A number of economic and technical indicators of the functioning of the enterprise depend on the results of the work of the marketing services of enterprises.

The sales service of the enterprise performs a number of organizational functions, namely, organization: storage of finished products; container economy; sales and delivery of products to consumers; product maintenance; training of sales personnel and activities of trade missions; trade communication. One of the central organizational issues facing the sales service of enterprises is the degree of centralization of its functions. When approaching the solution of this issue, it must be borne in mind that sales functions, as a rule, have two directions: sales management functions and production and sales functions. At the same time, practice shows that the functions of the first direction of marketing activities can be fully centralized, and the functions of the second direction can only be partially centralized.

The possibility of centralizing marketing functions depends on the specialization of the production units that are part of the production units that are part of the enterprise. Distinguish between substantive and sub-detailed centralization. Subject specialization is characterized by the closedness of the technological cycle within each production unit of the enterprise and the release of final finished products by individual production units. For enterprises with subject specialization, the degree of centralization of the functions of the sales department for finished products is determined by the territorial location of the production units that are part of the enterprise.

A combination of centralized and decentralized sales functions is possible. An example of such a combination is a holding, for example, an oil holding, which includes enterprises for the extraction of raw materials, enterprises for its processing, own vehicles and services for the sale of products.

In this regard, it should be noted that the most important task of the sales service at enterprises is to establish its optimal structure, which depends on a number of factors, the main of which are: the nature and scale of production; the number of production units in the enterprise; nomenclature of finished products; the number of consumers of finished products; territorial location of consumers; organizational structure of the enterprise's warehousing; the nature of marketing operations associated with the shipment of finished products to consumers; a variety of vehicles used both in domestic transportation and for external transportation of finished products; the ratio of transit and warehouse deliveries; frequency and uniformity of deliveries of finished products to consumers; accounting system adopted by the enterprise.

The principles used in building the organizational structure of the sales service of an enterprise are classified into the following forms of organization: the principle of functional organization, the product principle, the geographical principle, the principle of organization by individual consumers or groups of consumers, the combined principle. In table. 1 shows the classification of the principles of organizing the sales service at the enterprise, depending on the marketing factors.

Table 1. classification of the principles of organization of the sales service at the enterprise

No. p / p	Organizational principles	Sales factors	Structural construction
1	Functional principle	Limited range of finished products manufactured by the enterprise	Functional departments or groups
2	Grocery	A wide range of finished products manufactured by the enterprise	Departments by groups of finished products
3	Geographic principle	A variety of regions for the sale of finished products by the consumer	Departments by territorial division
4	By consumer	A limited number of consumers with a wide range of consumption of finished products	Departments by customer or customer group
5	Combined principle	A wide range of finished products and a significant number of consumers	Departments or groups organized along different lines

Sales organization includes: organizing the collection of information about demand; conclusion of economic contracts with consumers for the supply of products; the choice of forms and methods for the sale of products, methods of delivery to its consumer; preparation of products for shipment to the consumer; commodity distribution technology; organization of information and dispatching service, reporting; organization of trade communication, legal and claims work; organization of demand stimulation and promotional activities.

The volume of sales (sales) of products determines the results of the financial and economic activities of the enterprise, the size of income and profit depends on it. In the practice of commercial activities, the implementation of marketing functions is of great importance. Even small deviations from the planned work can have negative consequences for the enterprise. Therefore, the task of analyzing marketing activities is to identify the causes of failures and shortcomings in the marketing process and their elimination.

It is advisable to analyze the marketing activity of the enterprise according to the following indicators:

Analysis of the fulfillment of contractual obligations to buyers for the supply of products;

Analysis of the quality of products sold to customers;

Analysis of sales performance indicators;

Analysis of the impact of marketing activities on the profit of the enterprise.

Note that sales services are not respected in companies. Despite the fact that most companies and firms seem to be “customer-oriented” and proclaim the dominant role of sales activities, many managers do not perceive the results of sales activities as real indicators of long-term performance.

The effectiveness of marketing activities is considered as the ratio of additional profit received as a result of marketing activities to the costs of these activities. However, according to some authors, such a definition is not always convenient to use: additional profit, as already mentioned, is difficult to single out; in addition, with such a calculation, the efficiency will be greater for an enterprise that uses minimal marketing (costs are minimal, attracting even one client will indicate high efficiency). The efficiency category is useful for planning marketing activities.

For the purposes of controlling marketing activities, the effectiveness of marketing activities can be considered as a qualitative rather than quantitative value (its numerical calculation is not performed). Efficiency is considered from two points of view:

Ability to achieve the same results while reducing marketing costs;

Possibility of achieving greater results at the same cost.

On the one hand, the effectiveness is determined by the methods and approaches used for promotion and sales, on the other hand, by the structure of the enterprise and sales services, the development of marketing strategies and plans.

Sales performance is often associated with profit margins or profitability. Profits can be made by raising prices. With a growing market, even a slight increase in sales is possible, but market share may be lost, while the company does not suspect or underestimate this fact.

Analysis of foreign and domestic practice of logistics modeling gives grounds to make the following recommendations to improve the efficiency of marketing activities:

1) reduce the rigidity and sketchiness of models, increase their concreteness and bring them closer to practice;

2) develop several alternative models, taking into account the influence of various external and internal factors;

3) focus modeling on the achievement of key sales outcomes that contribute to the achievement of the company's strategic goals;

4) gradually move away from the policy of pushing goods to the market to a policy of market orientation of production;

5) bring the details of the logistics models of sales to the descriptions of tasks for specific performers;

6) constantly take into account time and resource parameters in the models, ensuring an orientation towards reducing costs per unit of the final result;

7) do not forget that the basis of the logistics modeling of sales is the management of not commodity flows, but people;

8) include in the models elements of control and stimulation of performers.

The efficiency of logistics sales models is primarily determined by the readiness of the enterprise management to apply the basic principles of logistics in practice. To do this, it is necessary to improve the organization and management of the enterprise in the following areas:

1) revision of the goals and objectives of the enterprise from the standpoint of logistics and with a long-term orientation towards the transformation of marketing from a sales function into the ideology of the company;

2) improving the means and methods of sales management, including the use of logistical modeling of material, financial, labor and information flows;

3) improvement of the organizational structure of the enterprise, in which the organizational structures of procurement, production and distribution logistics should take their rightful place;

4) improvement of the system of intra-company information, increasing the publicity and transparency of management, strengthening the positive motivation of employees and the general orientation of production to meet the solvent demand of consumers;

5) restructuring the work style of managers and improving managerial thinking, abandoning thinking in terms of a scarce economy and mastering the ideology of market-oriented production;

6) involvement of employees in the management of the enterprise, creating an atmosphere of cooperation between management and performers, as well as between teams of various departments of the enterprise;

7) continuous professional development of personnel both for the technical re-equipment of production and for successful struggle in competitive markets.

2. Ways to improve the efficiency of marketing activities on the example of OJSC "Magnit"

2.1. Analysis of the Russian food market

In the conditions of the crisis in the economy, which caused a decrease in incomes and savings of Russian citizens, large-scale changes in consumer preferences took place, the most important of which were the following changes in the set of most frequently purchased goods, including by reducing this list, excluding impulse demand goods from it and reorienting for goods with a more attractive price-quality ratio (willingness to overpay for a brand has decreased); reduction in the cost of purchasing durable goods (after the end of the New Year sales period and rush demand in anticipation of a rise in the price of imported products due to the devaluation of the ruble), tourism services and catering services from February 2009.

According to Nielsen, as of December 2008, the majority of Russians had to adjust their existing consumption pattern, with more than 70% of consumers becoming more economical in their purchases of food and consumer goods. As a result of the reduction in real incomes of the population in 2009, this trend will intensify, and already in the fourth quarter of 2008, under the influence of the crisis, the consumer preferences of Russians have changed significantly. The most important change in consumer behavior regarding the choice of places to buy goods is the reorientation from supermarkets to traditional stores, pavilions, discounters, and food markets. At the same time, prices and convenience (proximity to home or place of work) are key factors in choosing a place to purchase products. Thus, in the conditions of the economic crisis, there is a gradual reorientation of Russian consumers to cheaper products, and the price factor is becoming increasingly important, which creates chances to strengthen the positions of discounters, brick and mortar stores and food markets with a lower price offer.

The retail trade turnover in 2008 amounted to 13.853.2 billion rubles, which is 13% more in terms of sales volume than in 2007 (Fig. 1). In December 2008, compared to December 2007, the growth rate of retail trade turnover amounted to only

4.8%. Such a large-scale decline in growth rates is due to a sharp decline in real incomes and the transfer of household funds into foreign currency in cash.

Rice. 1. Dynamics of retail trade turnover in 2005 - 2008, billion rubles

Inflation rates in 2008 were the highest since 2002, and in 2009 growth rates may exceed the 2002 figure.

Rice. 2. Consumer price index in 2000 - 2008 and forecast for 2009. In % to the previous year

The highest rates of price growth were typical for foodstuffs: thus, in 2008 prices for foodstuffs grew by 16.5%, while for non-foods – by 8.0%. In January 2009 - by 1.4% and 0.7% respectively. In January, the main contribution to the growth of consumer prices was made by tariffs for the services of natural monopolies, which increased by 6.3% (prices for housing and communal services increased by 14.4%). Prices for food products rose by 1.4%, and for non-food products - by only 0.7%, thanks to a 4.2% cheaper gasoline.

In 2008, the share of food products in the retail trade turnover in Russia increased due to the outstripping growth in food prices during the economic crisis. At the same time, in December 2008, the share of food products amounted to 46.5%, which is almost 1 percent. more than in December 2007 (Fig. 3).

In December 2008, the growth rate of the turnover of non-food products exceeded that of food products by 2.7 times, which significantly exceeds the average level of the 2nd and 3rd quarters of 2008 (1.8-2). Thus, in December 2008, due to the New Year's Eve growth in sales of durable goods, the decrease in the share of expenditures on the purchase of food products in the structure of consumer spending of the population stopped.

Rice. 3. Dynamics of the share of food products in retail trade turnover in 2005 - 2008, %

In 2008, the upward trend in the sale of goods by trading organizations continued to strengthen, and their share in the structure of retail trade turnover increased to 86.7%, while that of retail markets decreased to 13.3%. In December 2008, the turnover of trading organizations increased by 5.8% compared to December 2007, while sales in the markets decreased by 1.1%.

Magnit's main competitors are X5 RetailGroupN.V., METRO Cash & Carry, Auchan, Dixy, Seventh Continent, Lenta and O'Key (Table 2).

The degree of concentration of the Russian food retail market is very low - the 3 largest players account for about 6% of the market, which is significantly inferior to those in Eastern and Western Europe.

This low concentration of capital sets the stage for increased competition among retail chains in the near future. At the current stage, the development of competition is primarily expressed in the capture of additional sales markets due to the growth of the trading network itself, including through the use of franchising schemes, as well as mergers and acquisitions. Below is the dynamics of net revenues of the main competitors of OJSC “Magnit” and their growth rates.

Table 2. Dynamics of net proceeds of the largest FMCG chains in 2005-2008, billion rubles

1) X5 RetailGroupN.V. (LSE: FIVE, Moody's - "B1", S&P - "BB-") is the largest grocery retail company in Russia in terms of sales. It operates under the Pyaterochka and Perekrestok brands. In 2008, the net revenue of X5 Retail Group increased by 57% compared to 2007 and amounted to 192.4 billion rubles X5 Retail Group's net revenue increased by 45% to 219.8 billion rubles LFL sales growth was 22%.

2) METRO Cash & Carry. In 2008, METRO Cash & Carry successfully continued its development, despite the difficult economic situation. The group's total sales increased by 4.6% to €33.1 billion, while EBIT increased by 6.8% to €1.3 billion. In addition to METRO Cash & Carry, METRO Group operates the following trading companies: Real, MediaMarkt/Saturn and GaleriaKaufhof.

3) Auchan. Works in Russia since 2002. The total retail area of ​​the network in 2008 increased from 91.5 thousand sq. m. m. to 356 thousand sq. m. Revenue amounted to 18.7 billion euros, net profit - 174 million euros.

4) Dixie. In 2008, the total proceeds of JSC "Dixie Group" in rubles amounted to 48.2 billion, which is 32% more than in 2007. The proceeds from retail operations of DIXY stores amounted to 40.6 billion rubles, which is 28% more than in 2007.

5) The Seventh Continent. The net profit under RAS of OAO "The Seventh Continent" for 9 months of 2008 decreased by 22% compared to the same period of 2007 - to 1.15 billion rubles. Revenue in January-September increased by 21% and amounted to 23.5 billion rubles. against 19.4 billion rubles. a year earlier. According to the results of 2008, the trading proceeds of JSC "The Seventh Continent" in comparison with 2007 increased by 22.5% in rubles to 43.9 billion rubles. The growth of retail sales in rubles in the hypermarket format amounted to 51%. Trading revenue for December 2008 increased by 10% in ruble terms and amounted to 4.85 billion rubles. At the same time, the growth of retail sales in rubles in the hypermarket format amounted to 43% in December 2008 compared to December 2007.

6) Ribbon. Lenta is the 5th largest food retailer in the country. More than 2.5 million people are regular customers of LENTA chain hypermarkets today, and this number is increasing every day. In 2008, Lenta chain sales increased by 54.4% compared to 2007. Sales amounted to 50.8 billion rubles. compared to 32.9 billion rubles. in 2007. Like-for-like sales growth in December 2008 was 10%.

7) O'Key. The O'KEY Group of Companies is a multi-format federal retail chain, which includes O'KEY hypermarkets and O'KEY Express supermarkets. According to the results of 2007, the Group of Companies showed rapid growth: the turnover showed 1.178 billion dollars and almost doubled the figures for 2006, the volume of retail space amounted to 147,200 sq.m.

2.2. Characteristics of the enterprise and the main indicators of the commercial activity of OJSC "Magnit"

Open Joint Stock Company Magnit is a holding company of a group of companies engaged in retail trade through the Magnit chain of stores, headquartered in Krasnodar. The Magnit chain of stores is one of the leading food retail chains in Russia.

As of December 31, 2008, Magnit had 2,568 convenience stores and 14 hypermarkets located in more than 856 Russian cities. The company manages its own logistics system with 9 modern distribution centers. The retail network is mainly represented by discounter format stores and is aimed at consumers with average and below average incomes.

The range of stores is quite diverse, it includes alcoholic and non-alcoholic drinks, household chemicals, baby food, diet food, sausages, animal feed, culinary, confectionery and bakery products, cereals, pasta, lactic acid products, canned milk and meat, semi-finished products, fresh vegetables and fruits, tobacco products and much more.

The share of sales of goods under private label in 2008 remained at the level of 2007 - 12%. In 2008, the company opened a distribution center in Slavyansk-on-Kuban. In the reporting year, the company's fleet increased by more than 360 trucks, the total number of units was 1,165, which significantly reduced transport costs.

The company actively works with the personnel, increasing the loyalty of its employees and developing the corporate culture. In 2009, the average number of employees of the company was 69,135, of which 54,986 are store employees, 8,635 are employed in the logistics component of the company, 4,096 work in branches, and 1,418 are employees of the Parent Company. The average wage increased from 10.679 rubles. in 2007 to 13,100 rubles. in 2008, which means an increase of 22.67% against about 17% wage inflation on average in the retail sector.

The main source of information for characterizing the indicators of commercial activity is financial (accounting) statements.

Comparison of growth rates for OJSC "Magnit" is given in Table 3. The source of information is: "Balance Sheet for 2007" (Appendix No. 1), "Balance Sheet for 2008" (Appendix No. 2) and "Profit and Loss Statement for 2008" (Appendix No. 3).

Table 3. Comparison of the dynamics of assets and financial results (thousand rubles)

As can be seen from Table 3, the growth rate of net profit and sales proceeds is higher than the growth rate of assets. If the growth rate of financial results is higher than the growth rate of assets, this indicates an increase in the efficiency of the organization, in particular, an increase in the profitability of assets.

During the reporting period, the assets of OJSC “Magnit” increased by 11,328,955 thousand rubles. or 185.8%. Short-term accounts receivable for the reporting period decreased by 253,502 rubles. or by 54.5%, which amounted to 2.2% of the total change in assets. Reducing accounts receivable is a positive trend.

The past year has become very important for Magnit. In the difficult situation of the global financial crisis, it not only did not suffer any significant losses in the operating business, but also made its development plans more aggressive. The financial and operational results of the past year confirm the correctness of the chosen development strategy.

2.3. Organizations and ways to improve the efficiency of marketing activities at the enterprise OJSC "Magnit"

Magnit can rightly be proud of its logistics. With a 45,000-strong assortment, this trading network has one of the best stock balances in Russia and earns sincere respect even from Western retailers. This is partly due to the fact that the centralized logistics model of the distribution network was created with the participation of Western consultants, armed with the best practices of foreign companies. Magnit became the first retailer in Russia to build a distribution center - a central base for supplying all stores of the network with eight thousand of the most popular goods. For seven years now, manufacturers have been bringing their products to the DC, which are sorted, repackaged and delivered to stores on the vehicles of Magnit's own fleet of vehicles. Such an organization of the business can significantly reduce the cost of delivering goods, and this is an important competitive advantage.

However, rapid extensive growth and expansion of the range created a serious problem for the company, known among specialists as out-of-stock (which can be translated as "out of stock"). The shelves of Magnit's stores really began to empty: the goods were running out before they could be reordered. First of all, this affected essential products: dairy and meat gastronomy, confectionery, alcoholic and non-alcoholic drinks, household chemicals, etc. They bring the retailer the main income, but they were the first to disappear from the trading floors and warehouses.

The lack of goods in stores that the buyer needs can lead to disastrous consequences for the seller. Weak control over the situation threatens with losses exceeding 50.6% of potential sales - and there are such examples in world practice. Magnit's management realized the seriousness of the problem in time and began to fight the empty shelves.

According to the American Grocery Manufacturers Association, only 25% of out-of-stock items are due to poor discipline and poor planning. And the main culprits of empty shelves (75%), and this is reflected by world statistics, are not suppliers, but the stores themselves with their imperfect system of orders and display of goods. But the head of centralized inventory management believes that the retailer and the supplier share the responsibility for empty shelves equally. Therefore, Magnit began to return goods to its shelves in close contact with suppliers.

As a major retailer, Magnit could afford to conduct a dialogue with counterparties from a position of strength. With rare exceptions, replacements can be found for any manufacturer today, and most of them are aware of this. But the manufacturers themselves do not give retailers much trouble. Another thing is resellers. Almost all Russian retail chains are now occupied with squeezing them out of supply chains. "Magnit" has achieved that most of the products at the distribution center began to come directly from the manufacturer. Such a scheme allows networks not only to receive goods at a better price, but also to improve the quality of deliveries - their efficiency and predictability.

However, for a number of product groups, Magnit still has to work with distributors. In the event of disruptions in supply, the management of the sales department influences them with fines. The amount of penalties in the largest retail chains is up to 10% of the delivery cost.

The flawless operation of a silk supplier, however, does not relieve the retailer of the need to keep a certain amount of stock in case of unforeseen interruptions in supply or sudden surges in demand. If suddenly, for one reason or another, another delivery fails, the so-called safety stock compensates for the shortage of goods. It also helps the retailer hold out until the next batch: sometimes it has to be purchased from an alternative supplier.

Thanks to the creation of safety stocks, Magnit reduced the out-of-stock figures by several times. For example, for juices and waters, this figure has halved to 10%. However, such backlogs always have a downside - a deterioration in turnover rates. The director of the Magnit network for IT considers finding the optimal safety stock rate the result of a subtle compromise: “Here you need a golden mean, and to determine it accurately is the real art of trading.”

This year, Magnit tested the technology of centralized calculation of insurance reserves. It uses probabilistic analysis based on standard deviations. This method allows you to calculate the safety stock, taking into account possible shortages of goods.

Usually safety stocks are maintained within a week, with seasonal demand peaks - 10 days. The sales department generates them mainly for fast-moving goods (group A) - eight thousand items passing through the distribution center. This is about a third of the range of the network. The remaining 70% is perishable food. The suppliers themselves deliver them to the stores. Unsurprisingly, out-of-stock rates for items that pass through the distribution center look much better than those that stores order directly from suppliers.

When stores are left face-to-face with suppliers (without the support of powerful distribution center logistics), shortcomings in store management processes become immediately noticeable. It is the retail staff that many executives are convinced are responsible for the empty shelves. First of all, we are talking about the imperfection of the procedures for maintaining the current assortment. As a rule, managers either forget to order something or catch it too late.

Everything is aggravated by the fact that perishable products have to be ordered daily - and sometimes more than once. Magnit decided that only a machine could put an end to the forgetfulness of shop buyers. An automatic reordering system was introduced. Periodically, she issues signal stripes - reminders to place an order or start an inventory if there is any confusion with the goods. Now the system controls everything: it plans the dates for ordering goods, maintains a calendar of orders and deliveries. On its basis, automatic suggestions are made about the composition and quantity of the goods to be ordered. And when the store staff responsible for the order comes to work in the morning, they see on the screen a ready-made list compiled by the system overnight.

However, the automation of the process in the trading house was considered a half measure. They decided to go even further - in principle, free stores from the ordering function. A pilot project has already been launched in several stores to manage the alcohol assortment from the central office. The positive results of the experiment may subsequently lead to a complete reorganization of the procurement process. They will be carried out not in the field, but in the center.

Empty shelves can be caused not only by late orders. Sometimes this happens due to the fault of employees who did not bring the goods from the back room on time. Another reason for the assortment imbalance is errors in placing goods on the shelves. In many cases, they are caused by the lack of clear norms regarding what, where and in what quantity to exhibit. For more efficient marketing, Magnit recently approved uniform standards for the layout (planograms) of goods on the shelves for the entire trading house. They fix the place and the calculation rate for each group - taking into account the turnover and the terms of the contract with the supplier. This was a major improvement over previous, very vague recommendations.

Thus, we can say that sales activity in Magnit is at a fairly high level. It is now generally recognized that the inclusion of marketing as an organic part of marketing logistics can be one of the most effective ways to improve marketing activities. At the same time, a sensitive response to the slightest change in market conditions is possible only in the case of the effective functioning of the enterprise information system, information logistics as a whole.

To improve the efficiency of marketing activities, it is possible to propose the use of RFID technologies. RFID systems can be used in almost any company process in all cases where prompt and accurate control, tracking and registration of object movements, their real-time accounting is required. The popularity of using RFID is largely due to the opportunities that this technology opens up for managing logistics processes. First of all, this is a reduction in the costs of controlling cargo flows and more efficient management of business processes within supply chains. Of course, the basis for effective interaction between firms that make up the supply chain is not RFID technology, but the integration of complex automation systems. But after building reliable information links, the next important step is to ensure a stable, full-fledged data flow. And in achieving this goal, RFID is unmatched in efficiency. Schematically, the process of information exchange within the supply chain is described in fig. 4.

Rice. 4. Scheme of interaction between enterprises within the supply chain using

The goods are tracked by RFID systems at each stage: during production, during transportation, at the time of warehouse processing and at the time of sale. Similarly, under radio frequency control is all the equipment and personnel providing the process of goods movement. The received information is stored in the information system of the current link in the distribution chain. Moreover, an enterprise investing in RFID systems must understand that efforts to improve their own information system and ensure the completeness of data at the supply chain level do not lead directly to cost reduction. We can only talk about providing additional information services to our partners. However, since such services are mutual, a synergistic effect is achieved, which results in an increase in the efficiency of all interacting parties.

Thus, employees of the distribution center, receiving information from suppliers about the exact moment a vehicle with goods enters the route and being able to track its progress, are able to clearly calculate the resources for prompt acceptance and placement of goods in the warehouse. In turn, by giving manufacturers and suppliers access to stock data in their own warehouses, the distributor can rely on them to properly plan their production and purchasing processes, which will help to avoid shortages even on the busiest days of work. Suppliers, having information about the dynamics of demand and product balances from the final stage of distribution (from the retail network), can effectively plan marketing activities, purchasing policies and delivery schedules. The retail network, being the final link in this chain, generates parameters for the operation of all other parts of the product distribution process. The better manufacturers and intermediaries analyze this information and follow the conclusions made, the better retailers respond to market changes and the more sales volumes, which accordingly increases the profitability of all participants in the process.

Also, in order to increase the efficiency of marketing activities, the following can be advised:

Improving the means and methods of sales management, including the use of logistics modeling of material, financial, labor and information flows;

Conclusion

The current state of the market calls for a flexible response of production and trade systems to changing consumer demands. The solution to the issues of flexible response lies mainly in the organization of effective management of material flows, as well as related information flows. Better information can expand the functions of a sales manager from simply approving large deals to actually managing the business.

During the course work, it was found that the core of sales logistics is a systematic approach to planning, organizing and controlling all operations for moving and storing the flow of finished products from the end of the production line to the arrival of products on the market. Its concept is based on the basic principles of both logistics and marketing, the main of which include: a detailed study of the market and taking into account its requirements when making business decisions; maximum adaptation of production and commercial activities to market requirements; optimization of the movement of internal and external material and information flows, aimed at achieving at the lowest cost the maximum adaptability of the enterprise to a changing market environment; obtaining advantages over competitors; increasing the market share and profit of the enterprise.

In order to increase the efficiency of the sales activities of OAO Magnit, it was proposed to use RFID technologies, since RFID systems can be applied in almost any company process in all cases where prompt and accurate control, tracking and registration of object movements, their accounting in real time is required. time. The popularity of using RFID is largely due to the opportunities that this technology opens up for managing logistics processes. First of all, this is a reduction in the costs of controlling cargo flows and more efficient management of business processes within supply chains.

Other ways to improve the efficiency of marketing activities have also been proposed, such as:

Improving the organizational structure of the enterprise, in which the organizational structures of marketing logistics should take their rightful place;

Improving the system of intra-company information, increasing the openness and transparency of management, strengthening the positive motivation of employees and the general orientation of production to meet the solvent demand of consumers;

Involving employees in the management of the enterprise, creating an atmosphere of cooperation between management and performers, as well as between teams of various departments of the enterprise;

Continuous professional development of personnel both for the technical re-equipment of production and for successful struggle in competitive markets;

Do not forget that at the heart of the logistics modeling of sales is the management of not commodity flows, but people;

Provide in the models elements of control and stimulation of performers.

It is now generally recognized that the inclusion of marketing as an organic part of distribution logistics can serve as one of the most effective ways to improve sales activities. At the same time, a sensitive response to the slightest change in market conditions is possible only in the case of the effective functioning of the enterprise information system, information logistics as a whole. If in the past the main focus was on the physical distribution of the product, in our time, for specialized, with wide cooperative ties of enterprises operating on the world market, the establishment of a consumer-oriented production process is unthinkable without fast and reliable information about the state of sales, market capacity, consumer preferences, the behavior of competitors, etc.

A manufacturer interested in the efficiency of marketing his products must know the real state of affairs in the market and, on this basis, make informed decisions on the sale of goods. Within the framework of these ideas, the organization must restructure its activities faster and more efficiently than competitors, taking into account the interests associated with maintaining and improving the well-being of both the organization itself and consumers and society. The marketing policy of the organization should serve as the basis for the development of its supply, production and technology, innovation and financial policies.

Thus, a detailed and documented marketing policy becomes an effective tool for current and subsequent control over the marketing activities of the organization and its position in the market.

Bibliography

1. Anikina B.I. Workshop on logistics: textbook. allowance, 2nd ed. revised and add., INFRA - M. - 2003

2. Bolt G.J. A practical guide to sales management. Translation from English. / Scientific ed. and author's preface by F.A. Krutikov. - M.: Economics, 2003. - 189 p.

3. Lenshin I.A. Fundamentals of logistics: Textbook. M.: Mashinostroenie, 2002. - p. 464

4. Nerush Yu.M. Logistics: textbook. - 4th ed., revised. and additional - M .: TK Velby, Publishing House Prospekt, 2006. - 520 p.

5. Rodnikov A.N. Logistics: terminological dictionary. 2nd ed., additional and revised. INFRA - M, 2001

6. Stepanov V.I. Logistics: textbook. - M .: TK Velby, Prospekt Publishing House, 2006. - 488s.

7. Waters D. Logistics. Supply chain management / per. from English. M.: UNITY - DANA, 2003

8. Organization management: encyclopedic dictionary. M.: INFRA - M, 2001

10. Babentsova E.I. Marketing activities and diversification of production. APK: economics, management. - 2004. - No. 8 - pp. 39-41.

11. Burtsev V.V. Improving the sales management system for the company's products. Marketing in Russia and abroad. - 2004. - No. 6. - with. 17-25.

graduate work

1.3 Ways to improve the efficiency of the commercial activities of a trading enterprise

To obtain the maximum effect from the activities of the company, it is important to constantly work to improve commercial activities. The development of improvement measures should be based on the results of evaluating the effectiveness of commercial work in all its areas.

Measures to improve information security should become basic, since the effective implementation of commercial activities is impossible without detailed, reliable and timely information. To this end, it is advisable for any organization to keep a computer account of goods in the warehouse, counterparties, to have information databases (legal, accounting, etc.). It is important to be able to quickly receive information for making managerial decisions regarding the areas of commercial activity. In this case, it will be effective to create linked databases for all areas of commercial activity.

To ensure effective contractual work in an organization, it is necessary to correctly draw up contracts, both with suppliers and with buyers, i.e. conclusion of contracts on the most favorable terms for the company. Favorable terms of the contract may be the following:

Delivery/pickup of goods by the other party, i.e. when the supplier/buyer bears the transportation costs;

Favorable distribution of risk in case of force majeure;

It is also necessary to control the execution of contracts separately for each counterparty, including control over the fulfillment of their contractual obligations. This work will allow to quickly carry out measures to accelerate the turnover of receivables, reduce accounts payable, as well as avoid fines and penalties for overdue obligations. One of such activities is the provision of discounts for prepayment for goods. Thus, the organization releases its working capital, which makes it possible to repay its obligations to creditors.

In the direction of the formation of the assortment, it is possible to increase the efficiency of activity by expanding and deepening the assortment. However, first it is necessary to study the demand of buyers, their desire and willingness to purchase these goods. Depending on the specifics of the organization's activities, it may be appropriate to create a narrower, but deeper assortment; replacement of obsolete, slow-moving goods with new ones.

To ensure the effectiveness of inventory management activities, it is advisable to apply logistics principles when determining the need for purchased goods, use various systems for monitoring the state of stocks (operational management systems, uniform delivery, replenishment to the maximum level, with a fixed order size with periodic or continuous verification of the actual level stock, etc.).

Effective inventory management involves minimizing the cost of transporting and storing goods. In the case when, under the contract, the purchasing organization is the customer of transport, it needs to determine what is more profitable: to involve a third-party organization for the transportation of goods or to use its own transport? In making this decision, the firm must take into account lot size, order frequency, and comparative cost analysis of both options. If the company still delivers goods using its own transport, it must work on optimizing routes in order to save fuel and the time the car spends on the road.

Efficient selection of suppliers, cooperation with which provides maximum benefit and minimum risk, will contribute to increasing the efficiency of commercial activities in the procurement of goods. To this end, the commercial service of a trade organization should conduct a comparative description of suppliers according to the most important criteria (they may be different for each organization). It is also necessary to determine whether to purchase goods from the manufacturer or from an intermediary. Naturally, the manufacturer's price will be lower, then the main criterion will be costs.

Increasing the efficiency of commercial activities for the wholesale of goods is ensured by improving the pricing policy of the company, as well as the use of advertising and sales promotion tools.

The pricing policy will be more effective when using differentiated prices. This involves the provision of various types of discounts for customers: discounts for the purchase of a certain number of units of goods or for a certain amount, discounts for prepayment, discounts for retail organizations for promoting goods, etc.

The use of discounts has a stimulating effect on buyers. Granting a deferred payment has the same effect, but this is unprofitable for the seller, and it is advisable only if the buyer purchases a sufficiently large lot, as well as to attract new and encourage regular customers. In any case, the decision to use this method of payment can only be made after studying reliable information about the solvency and financial condition of the buyer.

There are also non-price means to attract buyers and stimulate sales. In wholesale trade, such means include: organizing trade organization stands at specialized exhibitions, advertising in specialized print media in the form of small articles with information about the product offered, the product is new, the provision of additional services, etc.

The effectiveness of the sale of goods depends not only on the size of the organization's gross income, but also on its structure: the growth in the amount of gross income should be caused by a higher rate of profit growth compared to the growth rate of distribution costs. Therefore, a trade organization must constantly work to optimize and reduce the share of costs associated with the sale of goods.

The development and application of certain measures to improve the efficiency of commercial activity is determined by the specific conditions (internal and external) in which the trade organization operates. Just as there are no two identical people in the world, so there are no two organizations that could follow the same path, increasing the efficiency of their activities. The study of the theoretical aspects of the commercial activities of a trade organization and the evaluation of its effectiveness only gives specialists in this field a certain base of concepts, techniques and methods for their practical activities.

Profit analysis of a trading enterprise. Reserves and ways to increase the profitability of the enterprise

Financial analysis occupies a special place in the study of enterprise economics. Its goals are to evaluate the final financial results of the enterprise ...

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

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

Analysis of the financial and economic activities of the trading enterprise LLC "Andr"

Accelerating the turnover of working capital is a top priority for enterprises in modern conditions and is achieved in various ways ...

The task of the work is to choose the most efficient way to distribute and use the resources involved in the production of the finished product, while it is necessary to find answers to questions ...

Analysis of the economic activity of the enterprise

As a result of the introduction of innovations, we were able to reduce the mass of the workpiece to (), the mass of the part (), as well as the operational labor intensity () Table 5...

Organization of commercial activities at the enterprise

Commercial work is carried out on the basis of making managerial decisions developed by market entities. To make informed management decisions, it is necessary to accumulate and process commercial information...

assessment of the formation and distribution of income of a trade enterprise in modern conditions

Before increasing the profitability of economic activity, it is necessary to identify internal reserves for its growth. The implementation of deep transformations in the economy calls for the maximum mobilization of internal reserves ...

Increasing the economic efficiency of LLC "Myasnaya Dusha" Chelyabinsk by expanding the range of products

All purposeful human activity, one way or another, is connected with the problem of efficiency. This concept is based on the limited resources, the desire to save time, to get as many products as possible from available resources ...

Small business development

System of performance indicators of commercial activity in retail trade

In management practice, there are situations ...

Management analysis in trade on the example of LLC "Lotos-Trade"

Despite the reduction in the level of distribution costs, it is necessary to maintain the current trend and take the following measures to reduce them: 1. increase the volume of trade; 2...

Formation of a business plan for a trading enterprise using the example of a flower shop

The business plan of the trading enterprise LLC "Mnogotsvet" is being developed with the aim of presenting to potential investors for financing the activities of the enterprise in the amount of 300,000 rubles. on the basis of an agreement on the provision of a loan to an enterprise ...

Economic evaluation of the activities of CJSC "Sanatorium" Nizhne-Ivkino "

Currently, the service sector is one of the most promising, rapidly developing sectors of the economy, the growth in the share of the service sector in total GDP...

Efficiency and results of commercial activity of the enterprise

In modern conditions, trade enterprises are focused not only on structural and organizational development, but also on improving the efficiency of commercial activities. Performance indicators of a trading enterprise...