Measures to improve performance. Measures to improve the activities of the bank. Theoretical foundations and features of building an enterprise development system in modern conditions
Since the purpose of any activity commercial organization in a market economy - obtaining and maximizing profits, its successful work associated with an increase in the scale of activities and revenues. Therefore, despite the fact that the company under consideration CJSC "Sigma" has a fairly stable monthly income, it would be relevant to take some measures to improve the efficiency of its activities.
It should be noted that the Sigma enterprise has chosen a rather complex and controversial market for its activities.
On the one hand, the construction industry today is quite attractive, especially in the city of Novosibirsk, where construction is developing at a fairly active pace. A fairly large number of new facilities are being built, mainly for residential purposes, which then require interior decoration, installation of windows and doors. This opens up great scope for the activities of organizations like CJSC Sigma.
At the same time, the development of technologies makes it possible today to replace windows in already residential apartments in winter conditions, respectively, the activity of such enterprises loses its seasonality, although the number of orders in summer, of course, exceeds the number of orders in winter.
The demand for these services is quite high, which means that there are enough orders and work for everyone, even taking into account the fact that there are a lot of small construction organizations that carry out similar activities.
At the same time, the diversity of firms offering identical services makes this market not very attractive due to the presence of fierce competition. Moreover, the market is represented by both small firms and large ones. At the same time, large enterprises have fewer opportunities for active defense against competitors, and even more so for offensive behavior in the market.
All of the above points indicate that it will be quite difficult for CJSC Sigma to take a stable position in this service market and receive very high profits. In turn, competition requires a lot of time, effort and Money. At the same time, the company needs to organize a marketing department in order to engage in market research, monitor the changes taking place on it, and develop strategies for the behavior of the enterprise.
Another negative point is that most of these enterprises do not have the opportunity to win a significant market share and are content with little.
An important step in increasing the efficiency of CJSC "Sigma" was the decision to independently produce window blocks, and not purchase them from other manufacturers. This will allow the organization to generate greater profits by reducing costs, although at the beginning it will be necessary to make significant capital investments, which, in accordance with the developed business plan, should pay off in less than a year. The company plans to use its own funds, as well as borrowed funds, to implement this project. The loans are also planned to be repaid within one to two years.
Now and after the implementation of the above-mentioned project of Sigma CJSC, it is necessary to look for ways to improve performance indicators, the main of which is profit.
An increase in the profit of an organization, as a rule, is directly related to an increase in production efficiency.
In general, the following main ways to increase profits can be distinguished:
increase in output;
improvement of product quality;
sale or lease of surplus equipment and other property;
reducing the cost of production through rational use material resources, production capacities and areas, labor force and working time;
diversification of production;
expansion of the sales market, etc.
In accordance with the foregoing, this enterprise can be advised a number of measures to improve the efficiency of its activities.
The profit received by the enterprise, in accordance with the current legislation and the constituent documents of the enterprise, is subject to distribution. Distribution refers to the direction of part of the profit to the budget (payment of taxes on profits and certain types of income), use for the needs of the enterprise and its owners. The prospects for the development of any organization largely depend on the procedure adopted by its owners for the distribution of profits remaining at their disposal after the payment of all taxes and obligatory payments (the so-called net, or residual, profit). The residual profit is used by the founders (owners) of the organization at their discretion, taking into account the procedure provided for in the constituent documents and the adopted development strategy.
When distributing profits, it is advisable to consider the following points:
the amount of profit remaining at the disposal of the enterprise after paying taxes should not reduce its interest in increasing the volume of production and improving the results of production economic activity;
the profit remaining at the disposal of the enterprise is first directed to accumulation, which ensures its further development, and only in the rest - for consumption.
It follows from the above that there are two approaches to spending profits: accumulation and consumption. It is important that the enterprise focuses on the first way of using its income, since accumulation in the future brings even greater profits (investments in production, the creation of various funds, etc.). IN this moment such a trend is observed. It must be adhered to.
The main areas for spending net profit (for purposes of further use) should be the following:
formation of a reserve fund;
creation of a financial risk fund;
fund for material incentives for employees;
scientific and technological development fund, etc.
The next direction, to which ZAO Sigma should pay special attention, is the introduction of new technologies into its production. This will help maintain the competitiveness of the company at a high level, will make it possible to reduce the costs of the enterprise, thus increasing profits. In general, the introduction of innovations entails various types of effects (economic, environmental, scientific and technical, social, etc.), which have a significant positive impact on the company's income, and, consequently, on its profitability.
Another important direction is to increase output. But such an increase must be justified so as not to cause an overabundance of products in the warehouse, which will entail additional storage costs that the company does not need.
At the same time, it is extremely important for an enterprise to plan its activities, as well as develop strategies. To do this, marketing and management departments must be created in the organization (since the enterprise is small, it is possible simply to have specialists in these professions). Planning allows you to ensure the financial stability of the enterprise, the return on capital is higher than that of competitors; increase sales and market share by producing highly competitive products (works, services) and create new jobs to maintain the company's image and solve social problems.
The main actions of the Sigma enterprise should be aimed at improving the quality of its products, and, consequently, the competitiveness of its enterprise. As noted earlier, small business involves the presence of a large number of small enterprises, so the competition among them is quite tough. This puts before the enterprise the task of continuous improvement of its activities. Customers must be won by providing such services or conditions that other enterprises of a similar type of activity cannot offer them.
Another way to improve the efficiency of its activities is the diversification of the services offered, that is, the development of any additional species activities. This is quite expedient also because the company's activities are somewhat seasonal, since in winter the demand for repair services and the installation of windows falls somewhat. Therefore, to maintain a stable income, you can direct resources to the production of other goods and services. At the same time, diversification can be carried out both within the framework of construction activities and in other industries.
The policy of the company "Sigma" should be aimed at reducing the costs of its production. Firstly, it will increase its profits, and secondly, it will allow lower prices, which will lead to an increase in the number of customers. Reducing the cost of production is an extremely important task for any enterprise. Therefore, we dwell on this issue in more detail.
Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depends on how the enterprise solves the issues of reducing the cost of production.
The identification of reserves to reduce costs should be based on a comprehensive technical and economic analysis of the enterprise: the study of the technical and organizational level of production, the use of production capacities and fixed assets, raw materials and materials, labor, economic relations.
Let's consider technical and economic factors and reserves for cost reduction, which CJSC "Sigma" can use.
At present, when analyzing the actual cost of manufactured products, identifying reserves and the economic effect of its reduction, the calculation of economic factors is used. Economic factors most fully cover all elements of the production process, means, objects of labor and labor itself. They reflect the main directions of the work of the enterprise team to reduce costs: increasing labor productivity, introducing advanced equipment and technology, better use of equipment, cheaper procurement and better use of labor items, reducing administrative and management and other overhead costs, reducing scrap and eliminating unproductive costs and losses. .
Savings, causing the actual cost reduction, should be calculated in CJSC "Sigma" according to the following composition of factors:
raising the technical level of production. This is the introduction of new, progressive technology, mechanization and automation production processes; improving the use and application of new types of raw materials and materials; design changes and specifications products; other factors that increase technical level production. Cost reduction can occur when creating automated control systems, using computers, improving and modernizing existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of cost-effective substitutes, and the full use of waste in production. A large reserve conceals the improvement of products, the reduction of their material and labor intensity, the reduction in the weight of machinery and equipment, the reduction in overall dimensions, etc. At the same time, these measures should in no case reduce the quality of the products;
improvement of the organization of production and labor. Cost reduction can occur as a result of changes in the organization of production, forms and methods of labor with the development of production specialization; improvement of production management and cost reduction; improving the use of fixed assets; improvement of material and technical supply; reduction of transport costs; other factors that increase the level of organization of production;
a decrease in current costs occurs as a result of improving the maintenance of the main production (for example, the development of in-line production, increasing the shift ratio, streamlining utility work, improving tool management, improving the organization of product and work quality control);
change in the volume and structure of products, which can lead to a relative decrease in fixed costs (except for depreciation), a relative decrease in depreciation, a change in the range and range of products, and an increase in its quality. Semi-fixed costs do not directly depend on the quantity of output. With an increase in the volume of production, their number per unit of production decreases, which leads to a decrease in its cost;
improving the use of natural resources. This takes into account changes in the composition and quality of raw materials. These factors reflect the influence of natural (natural) conditions on the amount of variable costs. The analysis of their impact on reducing the cost of production is carried out on the basis of sectoral methods of the extractive industries;
industry and other factors. These include: the commissioning and development of new shops, production units and industries, the preparation and development of production in existing associations and enterprises; other factors. It is necessary to analyze the reserves for reducing costs as a result of the elimination of obsolete and the commissioning of new shops and industries on a higher technical basis, with better economic indicators.
Thus, the decisive condition for cost reduction is continuous technical progress. The introduction of new technology, the comprehensive mechanization and automation of production processes, the improvement of technology, the introduction of progressive materials can significantly reduce the cost of production.
A serious reserve for reducing the cost of production is the expansion of specialization and cooperation. At specialized enterprises with mass-flow production, the cost of production is much lower than at enterprises that produce the same products in small quantities. The development of specialization also requires the establishment of the most rational cooperative ties between enterprises.
The reduction in the cost of production is ensured primarily by increasing labor productivity per unit of output, and, consequently, it also reduces specific gravity wages in the cost structure.
All these moments should be taken into account by CJSC "Sigma" when planning and organizing its activities.
Another way to increase the profits of CJSC "Sigma" - the expansion of the sales market - is the need to expand the geographical boundaries of its activities.
At the same time, one should not forget that tangible results can only be achieved by combining various methods improving their production, because they are most effective in their totality.
Thus, CJSC "Sigma" is quite a promising enterprise with great potential. At the same time, given that the enterprise has been operating for a rather short period of time, it still needs to learn a lot and constantly improve its activities.
It must be remembered that small businesses have a lot of advantages compared to large enterprises, including governmental support development of small business, providing him with benefits in various operations, the flexibility of small enterprises, their adaptation to changes in market conditions. Therefore, it is very important to actively use these opportunities.
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION
STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION
"Russian State University
NAMED AFTER IMMANUEL KANT"
DEPARTMENT OF CAR SERVICE
THESIS PROJECT
DEVELOPMENT OF MEASURES TO IMPROVE THE ACTIVITIES OF A MOTOR TRANSPORT ENTERPRISE (BY THE EXAMPLE OF A LIMITED LIABILITY COMPANY "SAVI-NEFT"
Specialty: "Organization of transportation and transport management"
Student Shchepetilnikov Artem Sergeevich
Kaliningrad
"Admit to the defense"
Head of the department of car service
d.s.t., prof. Koryagin S.I. _________________
"____" ____________ 2010
Members of the Commission for Ph.D., Associate Professor Buylov S.V.
quality control
graduation Ph.D. associate professor Minkova E.S.
qualifying works:
Candidate of Technical Sciences, Associate Professor Nordin V.V.
Supervisor
thesis
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INTRODUCTION
Road transport carries out the transportation of goods in all sectors of the national economy and thus directly participates in the production of material goods necessary to meet the needs of society.
The main task of organizing and planning production in each motor transport enterprise is the rational combination and use of all production resources in order to perform maximum transport work in the transportation of goods and better serve the population with passenger transportation.
Motor transport enterprises are enterprises of an integrated type, carrying out the transportation of goods or passengers, storage, Maintenance and repair of rolling stock, as well as the supply of necessary operational, repair materials and spare parts.
For a correct understanding of the tasks facing motor transport enterprises in organizing the transportation of goods in the market of motor transport services, it is necessary to take into account a number of important features.
The first feature is the presence of intense competition between enterprises. Road transportation of goods is relatively easily accessible for entrepreneurs. Buying or renting several trucks does not require significant initial capital, and obtaining a license from state authorities is not accompanied in Russia, as in most other countries, by any serious restrictions. freight forwarders, and the supply of services, as a rule, exceeds the demand. This leads to high level competition in this market. Besides, in
In the intercity and international transport sectors, they experience additional competition from other modes of transport.
The second feature is free pricing. In most countries, the state, as a rule, only in some cases limits the level of tariffs for certain types of road freight transportation. IN Russian Federation these rates are currently unlimited. Under a free tariff system, each enterprise, setting its own prices for transportation and other services, must take into account its own costs, the level of solvency of a particular consumer, the level of prices and quality of services currently offered by competitors, and other conditions. Thus, motor transport enterprises, acting in market conditions, constantly solve the problem of choosing the optimal level of tariffs.
The third feature of the motor transport services market is the diversity and variability of the conditions in which transactions are concluded and implemented between motor transport enterprises and cargo owners. The service of each consumer has its own characteristics, which must be studied by the commercial service of the motor transport enterprise, reflected in the terms of the contract and taken into account when organizing consumer service. Over time, market conditions change, which forces us to constantly make the necessary adjustments both in servicing individual consumers and in the commercial strategy of the motor transport company as a whole. The fourth feature is the close relationship between the market for road transport services and commodity markets, where consignors and consignees operate. In a market economy, the requirements for the quality of services of a motor transport enterprise are actually dictated not so much by the rules of transportation as by objective ones.
market needs of cargo owners. The speed and terms of delivery, the batch size of the cargo, the type of packaging, the price that the cargo owner is ready to pay for transportation, and other conditions of the transportation agreement depend, first of all, on where and under what conditions the sale of the goods presented for transportation takes place. Therefore, for successful activity in the market, the commercial service of motor transport enterprises must be well aware of the features and monitor the current state of those product markets in which consumers of the enterprise's services operate.
Thus, the successful operation of a freight forwarding (forwarding) enterprise, regardless of its specialization, largely depends on the correct consideration of the entire range of market conditions in which the transport enterprise itself and the consumers of its services operate.
In Chernyakhovsk, transport services to the population are currently provided by several transport companies Avtouslugi, Mobil-service, Avtotekhservisfilial, Balt-Avtodom, OOO Chernyakhovskavto, etc.
The enterprise, Savi-neft LLC, which became the object of my research, is currently in the face of ever-increasing competition in the field of cargo transportation.
The purpose of my work is to study the current state of the Savineft motor transport enterprise and develop a set of measures to improve the work of the motor transport enterprise, taking into account the specifics of its work. In my thesis, I will study and highlight the structure of the enterprise, as well as develop a number of proposals for improving the activities of the enterprise.
theoretical and methodological basis served as scientific and educational literature, articles from periodicals on the analysis of activities
motor transport enterprise, sites of motor transport enterprises, electronic library.
The structure of the work is traditional. The thesis consists of an introduction, three chapters, a conclusion, a list of references and applications.
In the first chapter thesis characterizes the production and economic activities of the enterprise, organizational structure and management structure. In the second chapter, a theoretical study of the problems of the motor transport enterprise LLC is carried out.
"Savi-oil" and their assessment. The third chapter of the thesis proposes the main directions for improving the activities of the enterprise, including proposals for information support for the activities of the motor transport enterprise
The relevance of the work lies in the fact that the company LLC "Savi-neft" is one of the most significant motor transport enterprises of the Chernyakhovsky district, which currently employs a person and the work of not only enterprises, but also individual citizens, as well as the supply of fuel, depends on his activities. district determines the social significance of Savi-neft LLC.
CHAPTER 1
1.1 Characteristics of the production and economic activities of the enterprise
In the course of acquaintance with the main organizational documents, I remember the following information about the enterprise.
The organizational and legal form of the enterprise is a limited liability company. Legal address 238150, Kaliningrad region, Chernyakhovsky district, Chernyakhovsk, st. Sports, 5.
Main state registration number OGRN: 1023902147268
date of assignment of the PSRN 14.10.2002, Taxpayer Identification Number TIN: 3914010871, Code of the reason for registering the checkpoint: 391401001. Address of the registering authority: 238150 Kaliningrad region, Chernyakhovsk, st. Kalinina, d. 6
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Measures to improve the financial performance of the enterprise
Pugina Larisa Ivanovna- Candidate of Economic Sciences, Associate Professor of the Murom Institute (branch) of Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs.
Rodionova Elena Viktorovna- Candidate of Economic Sciences, Associate Professor of the Murom Institute (branch) of Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs.
Koneva Olesya Vladimirovna- student of the Murom Institute (branch) of Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs.
Annotation: This article presents the main theoretical and practical aspects of managing the financial results of an enterprise. The main directions of their maximization and optimization are formulated.
Keywords: Profit, financial results, analysis, measures to improve financial results, profit growth reserves, profitability.
The relevance of the chosen topic is determined by the fact that the analysis of the financial performance of the enterprise allows you to identify bottlenecks and weaknesses that have a negative effect on the growth of profits and profitability of the enterprise. Which, in turn, allows you to develop the necessary set of measures to improve them in the process of its further activities.
Measures to improve the financial results of activities for each particular enterprise are unique and are developed taking into account its current financial and economic condition and the dynamics of its development over the past few years.
Thus, the analysis of the financial statements of the activities of the shipbuilding industry enterprise JSC "Okskaya Sudoverf" for the period 2015-2017 made it possible to identify and formulate the main trends that adversely affect the optimal formation of the financial results of the enterprise, namely:
- outpacing growth in the cost of manufactured products;
- a significant increase in the amount of other expenses while reducing the other income of the enterprise;
- decrease in the profitability of sales in the core business.
The main goal of identifying the main reasons that lead to a decrease in the financial performance of the enterprise is the development of a set of measures aimed at reducing their negative impact on profit and profitability.
As mentioned above, measures to improve the financial result are unique for each enterprise and are developed individually for each business entity.
In this case, the following set of measures was developed to optimize the financial result of a shipbuilding enterprise. I will dwell on each trend in more detail and formulate a set of measures in each direction.
The first drawback - a significant increase in the cost of products (according to the results of 2016, the cost per ruble of revenue increased by 0.7% compared to 2015) - it is proposed to resolve the following set of measures:
- a decrease in the cost of materials, which in the structure of production costs in 2016 amounted to 57.2%. The search for new suppliers of raw materials and materials, the conclusion of long-term contracts at more flexible prices is one of the ways out of this situation;
- optimization of costs for the services of contractors, which account for 15.5% in the structure of the cost of sales;
- reducing energy costs by installing metering devices, as well as developing and implementing measures to improve the energy efficiency of production;
- decrease in the share of overhead expenses, the share of which at the end of 2016 amounted to more than 20% .
elimination of losses from marriage by:
Implementation of control at all stages of work;
The introduction of a motivational component into the existing system of remuneration of workers, which allows stimulating the ruble in the absence of marriage;
staff development;
Creation of comfortable working conditions for employees;
Thus, we can say that the implementation of measures aimed at reducing the cost of manufactured products is the main one for increasing the amount of profit and the level of profitability of the enterprise.
The next drawback is a significant amount of other expenses of the enterprise. At the end of 2016, more than 60% of other expenses of the enterprise are interest payable on loans received. The analysis showed that such a significant share of this type of other expenses is associated not only with the payment of interest on loans taken according to the payment schedule, but also with the payment of penalties due to loan delays. Compliance with the repayment schedule of existing loans is the main reserve for reducing other expenses of the enterprise.
The same policy can be recommended for compliance with tax discipline, since the share of tax payments in other expenses of the enterprise at the end of 2016 amounted to 13.2% or 46.0 million rubles. and tax penalties are significant.
The third disadvantage is the decrease in the profitability of sales. In this case considered here, you can also increase the profitability of sales by:
- reducing the cost of manufactured products;
- increasing the volume of services provided (less costly, less material-intensive);
- increasing the turnover of assets (property) of the enterprise.
Analyzing the data of the financial statements of the enterprise JSC "Okskaya Sudoverf" for 2015-2017, including actual data on the structure of the cost of production of the enterprise, the dynamics and structure of sales, taking into account the economic effect of the implementation of the above measures, based on the forecast for the development of the enterprise for the next financial year you can calculate the expected amount of increase in profits of the enterprise.
Table 1. Generalized reserves for increasing the amount of profit.
Thus, the final increase in profits from the implementation of the proposed measures can amount to 156,719.7 thousand rubles, which in turn will significantly improve all financial indicators activity of the enterprise in the forecast period.
Table 2. Comparison of the financial result of the activity of the enterprise JSC "Okskaya Sudoverf" from the application of all the proposed measures.
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Name of indicator |
Absolute deviation, thousand rubles |
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Revenue, thousand rubles |
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Cost of sales, thousand rubles |
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Gross profit, thousand rubles |
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Profit from sales, thousand rubles |
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Interest receivable, thousand rubles |
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Interest payable thousand rubles |
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Other income, thousand rubles |
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Other expenses, thousand rubles |
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Profit before taxation, thousand rubles |
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Change in deferred tax liabilities, thousand rubles |
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Change in deferred tax assets, thousand rubles |
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Other, thousand rubles |
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Net profit, thousand rubles |
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Product profitability, % |
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Sales profitability, % |
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By profit from sales |
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Profit before tax |
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By net profit |
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Return on assets, % |
An analysis of the forecast indicators of profit and profitability gives grounds to conclude that, subject to the implementation of the developed measures, the level of performance efficiency and return on invested capital of the enterprise will increase. Therefore, the implementation of these measures is appropriate.
Bibliography
- Abryutina N. S., Grachev A. V. Analysis of the financial and economic activities of enterprises. - M .: Business Center, 2015. - 256 p.
- Anufriev V. E. Accounting and planning of financial results // Accounting. - 2011. - No. 4. - p. 45–52.
- Boronenkova S. A. Management analysis: Proc. Benefit. - M.: Finance and statistics, 2013. - 384 p.
- Bocharov V.V. The financial analysis. St. Petersburg: Piter, 2014. - 240 p.
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- Krylov E. I., Vlasova V. M., Zhuravkova I. V. Analysis of financial results, profitability and production costs: Proc. Benefit. - M.: Finance and statistics, pp. 14–720.
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The analysis of the range of products sold in the previous chapter makes it possible to determine the main directions for improving the assortment policy of Dionis LLC.
One of the weaknesses of the organization is the lack of experience in marketing research of the market and its main segments. It seems necessary to create a system for planning and managing the assortment and quality of goods, which would be included as an organic part in an integrated management system commercial activities Dionysus Ltd.
Thus, assortment planning in Dionis LLC should be carried out on the basis of the following marketing research:
- - determination of current and prospective needs of the population;
- - study of consumer requirements for the range and quality of goods;
- - studying the motivation of purchases and patterns of behavior of buyers in the market;
- - research of market segmentation and consumer typology;
- - study of consumer characteristics and competitiveness of goods from various manufacturers;
- - study of quality standards;
- - study of commodity stocks;
- - research of defective products rejected in the process of implementation;
- - studying the market reaction to a new product;
- - analysis of information on the quality and range of goods sold, received from consumers through "feedback".
To date, the most diverse product range of Dionis LLC falls on wine and vodka products. This is due to the fact that the category of goods in this group currently enjoys most in demand. But, despite this, not all types of this group are equally implemented. Therefore, one of the ways to find the most favorable ratio of the intra-group assortment by type is to carry out a thorough analysis of the sale of goods based on customer surveys.
Using the system of additional orders from supplier firms has a number of advantages, namely, that it allows the parties not to take risks by ordering a large number of goods in the basic assortment, but to order additionally what is consistently sold in Dionis LLC.
When selling products through company stores, Dionis LLC should conduct customer surveys in order to study the demand for goods and, on the basis of this, identify the possibility of expanding the range. The survey should be conducted in the form of a questionnaire.
In order to gain a foothold in the market, one should, first of all, try to maintain product prices at a competitive level, that is, slightly lower than those of competitors, since for most people and firms at the moment this is the main factor in making a purchase decision.
It would be expedient for Dionis LLC to use a pricing strategy. There are so-called price lines, which reflect the range of prices, where each price corresponds to a certain level of product quality.
The price range can be defined as low, medium and high. A limited number of specific prices are then set. For example, LLC "Dionis" can offer a diverse range of alcoholic products. However, consumers will not respond to a number of minor price differences. Instead, it is preferable to set multiple prices that allow products to be differentiated into "lines" based on attributes such as quality and prestige. Pricing makes it easier for customers to choose one of many homogeneous products offered. Consumers can then decide for themselves what level of quality or price suits them and make a purchase within the proposed price line.
In order to more fully study the need for certain types of goods on the market, it can be advised that the company send monthly information leaflets to consumers of the city indicating the proposed types for receiving applications and requests for them, in order to provide information, thereby stimulating sales of products. It can also be recommended to conduct this study in the trading floors directly by sales assistants. The data obtained will give an idea of the demand for products in Dionis LLC, this will make it possible to optimize the range of goods and reduce the implementation time.
It is also advisable to constantly monitor the state of affairs of the main competitors of the company: to conduct a constant analysis of the assortment offered by competitors, the price level, which will allow Dionis LLC to choose the right pricing policy for its products.