What is a turnover. Commodity turnover of the enterprise What is a trade turnover in retail trade

Commodity - that's

1) The process of circulation of goods. 2) Economic indicator reflecting the total value of sales.

Distinguish wholesale and retail turnover .

Wholesale The turnover includes the sales of goods to retail organizations and manufacturing enterprises.

Retail The turnover includes sales of goods and services to the population.

Turnover, circulation of goods; The stage of the reproduction process, covering the movement of goods from the sphere of production to the sphere of consumption. T. Expresses the cost (amount) of sales of means of production and consumption items, characterizes the quality and number of part of economic activity in the field of commercial circulation.

Wholesale T.

Retail Expresses the magnitude of total retail sales of goods and commodity services to the population acquiring them in exchange for their money incomes. Through the retail T. there is a change of value forms and receive public recognition costs and consumer value. Retail T. - one of the main indicators of the well-being of the people, characterizes the magnitude of the proper operating demand of the population; The material basis includes commodity funds.

Turnover - This is one of the indicators of the effectiveness of the economic activity of the trading enterprise. Acceleration of the time of circulation of goods is of great importance: increases the economic efficiency of the entire social production, being at the same time an important condition for increasing the profitability of the company's trade. And the slowdown, on the contrary, indicates the deterioration of his work.

The turnover of goods can be accelerated only at the expense of the improvement of the entire trade and commercial and economic activity of the enterprise. This requires a deep understanding of the influence of various factors on the formation of inventories.

Wholesale turnover.

Wholesale T. represents the form of commodity relations between enterprises; Its main function is the supply of retail chain of goods with the lowest labor and funds. It covers the sale of goods by manufacturing and sales associations (enterprises) trade organizations for the subsequent implementation of the population, as well as for industrial processing. There are 3 types of wholesale T.: the turnover of the production means is mainly according to the plans of logistics; Turnover S.-H. products (purchases and sales of S.-H. products and raw materials); Turnover of market consumption of market and atrocity. The volume of the wholesale T. is due to the plans of retail turnover and manufacturing programs of industry and agriculture.

Intermediate vendors can be faces, enterprises and organizations that purchase goods from producers or other sellers for resale or leasing to other consumers with benefits for themselves. Intermediate trade can be engaged in industrial, wholesale and retail enterprises, mediation firms.

The need for wholesale trade is caused by the public division of labor, the presence of commodity-monetary relations, a narrow specialization of industrial enterprises, the need for regional balance of supply and demand, the rapid implementation of the manufactured goods to resume expanded reproduction, bring it to the end user.

Wholesale Characteristics:

1) Wholesale transactions are large, the trading area is large.

2) Wholesaler little attention pays to stimulate sales, location of its company, because It has been dealing with professional customers, and not with a finite consumer.

3) differences in legal support and tax legislation (in countries with a developed market economy).

Wholesale subjects. Wholesale trade can be carried out:

Specialized major enterprises with a full service cycle;

With incomplete, trading broad and highly specialized assortment, intermediaries (firms of various forms of ownership, wholesalers - comewly, wholesale organizers, consignment wholesalers, brokers, agents, etc.);

Wholesale and retail associations, created on the basis of specialized wholesale enterprises, former bidding warehouses and trusts that have received legal independence;

Warehouses of large retail and industrial enterprises, warehouse stores;

Wholesale enterprises like "Cash-end-Carrie" (paid - take away);

Wholesale and retail associations of small and medium-sized trade and nutrition enterprises that do not have a material and technical base (a wholesale link is formed on a cooperative basis).

Wholesale functions:

Sales and its stimulation;

Procurement and formation of a commodity range;

Breakdown of large batches of goods for small;

Warehousing, transportation, financing (if with a deferment of payment or pre-ordered without payment);

Risk acceptance;

Informing the market, competing, on new products, price dynamics;

Services in management and consulting.

The main purpose of the wholesale trade is to organize the uninterrupted rational consignment of retailers and industrial enterprises, in ensuring the balance of supply and demand.

The main quantitative indicator that allows us to estimate the volume of wholesale work is a wholesale trade - this is the sale of goods by large batches of wholesale enterprises for subsequent resale (retail - for sale by the population, other enterprises - for industrial consumption, etc.).

Wholesale classification:

By appointment: 3 types of wholesale trade turnover:

1. Sale of goods retail and industrial enterprises, institutions, organizations, as well as export;

2. Interstate (inter-republican) vacation (selling goods outside the republic to other sovereign states based on intergovernmental agreements);

3. Intracement leave (selling inside the republic by one wholesale in another);

According to the forms of commissioning:

1. Warehouse (selling goods to wholesale buyers directly from warehouses);

2. Transit with participation in calculations - sale of goods from the warehouses of an industrial enterprise directly to the consumer, bypassing the warehouses of the wholesale base. At the same time, the calculation with the shipper carries out the base, because By writing the invoice on the batch of shipped goods to the name of the wholesale base, the latter in turn writes to the invoice or account in the name of the buyer with inclusion in the amount of the wholesale allowance account determined by the Agreement of the Parties in order to cover its expenses on the organization of sale in transit and make a profit .

Wholesale trade in calculations is the amount of transit and warehouse, taking into account the calculations of revolutions. All qualitative indicators of the assessment of wholesale work are calculated to wholesale turnover with participation in calculations.

Tasks and procedure for analyzing wholesale turnover

The purpose of the analysis is an objective assessment of the work and identification of reserves for improving customer service, improving the range.

To assess the implementation of the plan of wholesale turnover and supply of goods to buyers;

Explore them in dynamics;

Reveal and measure the influence of the main factors on the wholesale turnover;

Establish the causes of shortcomings of trade and commercial activities and various measures to eliminate them.

Stages of analysis:

1. Analysis of the implementation of the plan and dynamics of wholesale turnover:

The degree of implementation of the plan and the dynamics of the wholesale turnover is estimated; Analysis of the composition, assortment and structure of turnover for individual buyers;

Fulfillment of a wholesale turnover plan for the composition of the wholesale implementation: warehouse and transit with participation in calculations;

Evaluation of the implementation of the plan of wholesale turnover for product groups and for the forms of wholesale implementation (for example, shoes

Wholesale trade can also be studied in the directions for the sale of goods (on market and shelter funds).

Market funds - vacation retail and catering enterprises for sale to the population.

Wrong funds - vacation to enterprises for production needs.

2. Analysis of uniformity of delivery in quarters, months, decades.

3. Analysis of the rationality of timing Using mathematical programming methods: Simplex, distribution, potential method, i.e. Transport tasks.

4. Analysis of the influence of factors for the implementation of the plan and the dynamics of wholesale turnover.

From the provision and use of commodity resources:

From the provision of the required resources and improving labor efficiency;

From the state, development and efficiency of using MTB wholesale enterprise.

5. Perform an operational analysis of the supply of goods and wholesale turnover.

6. Planning wholesale turnover.

The plan of wholesale turnover includes: 1) a plan of wholesale turnover on a total volume, structure, species; 2) commodity turnover rate; 3) Commodity Plan.

Analysis of retail turnover indicators allows you to establish basic high-quality and quantitative indicators of the store operation in the current period. From the depth and completeness of the analysis, the economic validity of the calculations for the upcoming period depends on the outcome of the analysis.

According to the results of the analysis, it can be judged to some extent a sales forecast and customer demand are satisfied, which caused changes in the turnover for the reporting period, to assess the degree of compliance of the actual results of the company's activities of the planned strategy.

The data of accounting, statistical and operational reporting are essential for the analysis of turnover. It is starting from determining the volume of turnover (in monetary terms or in natural indicators) for a certain period (decade, month, quarter, half year, year). The obtained reporting data is compared with the predicted indicators for these periods.

Analyzing the turnover, the economist identifies patterns in its development. For this purpose, the dynamics of turnover in current and comparable prices is calculated.

The growth dynamics of turnover in current prices (D) is calculated by the formula:

The actual turnover of last year - 2600 thousand rubles;

Sales forecast of the reporting year - 2800 thousand rubles;

The actual turnover of the reporting year is 3000 thousand rubles.

Decision:

1) Calculate the percentage of sales forecast:

2) Calculate the dynamics of turnover at current prices:

The dynamics of the growth of turnover in comparable prices are calculated by the formula:

If prices have changed in the analyzed period, the actual data for the sale of goods must be expressed in prices in which the trade turnover was predicted. For this, the price index is calculated. In the conditions of the noticeable influence of inflationary processes on the economic life of the country, which caused the high growth rates of price and depreciation of money, the use of the price index acquires particular importance. The price index shows the change in the cumulative value of a certain number of goods for the analyzed period. The index is calculated by the formula:

where IP is the price index, P1 - the price in the reporting period, P0 is the price in the base period (in a forgive year), received for 100%.

The actual turnover of the reporting year in comparable prices is calculated by the formula:

where is the fact. T / O - Actual trade turnover, IP - price index.

A task. The turnover of last year in the store amounted to - 20 million rubles, the turnover of the reporting year - 24 million rubles. In the reporting year there was a rise in prices by 40%. Calculate the dynamics of turnover in current and comparable prices:

1) Calculate the dynamics of turnover at current prices:

2) Determine the price index:

3) Calculate the actual turnover of the reporting year in comparable prices:

4) Calculate the dynamics of turnover growth in comparable prices:

As can be seen from the calculations, the turnover of the reporting year has increased compared with last year at current prices by 20%, but after calculating the dynamics of turnover in comparable prices, it turned out that the turnover was increased by increasing prices. At unchanged prices of the base period, the turnover would be only 17 million. rub., or 85%. In the way, the turnover rose in the reporting year only due to the increase in prices, and not by increasing the number of sales of goods.

The comparability of retail turnover is influenced by changing the mode of operation of the store, for example, if the store worked, due to a number of reasons, an incomplete number of calendar days.

For clarity and comparability, the data required for analysis is reduced to analytical tables.

The methodology for conducting the analysis will be illustrating on the example of the data of the trading enterprise (see Table). Analysis I carry out the comparison method: the actual turnover of the reporting year is comparable to the sales forecast. The table shows that the reporting plan of the reporting year was carried out by 103.4% (5480: 5300 * 100), and compared with last year, the turnover increased by 20.2% (5480: 4560 * 100), while according to the forecast it should There was 16.2% (5300: 4560 * 100). As a result of the analysis of the total volume, the turnover establishes that in the reporting year there was a rise in 2.4%.

Now it is necessary to recalculate the trade turnover of the reporting year at the pricing of last year. In our example, it amounted to 5351.6 thousand rubles. (5480: 1.024). Thus, the implementation of the Plan will be not 103.4%, as indicated above, and 101% (5351.6: 5300 * 100), compared with last year, the turnover increased by no 20.2%, but by 17.4% (5351, 6: 4560 * 100). As a result of over-fulfillment of sales forecast in the reporting year, a trade enterprise sold goods by the population by 51.6 thousand rubles. More than planned, and compared with last year, sales increased by 791.7 thousand rubles.

T a b l and c a

Commodity	Report last year, thousand rubles.	Reporting year
Commodity	Report last year, thousand rubles.	Forecast, thousand rubles.	Fact. Commodity turnover, thousand rubles.	Performance, %	In relation to last year,%
Total	4560	5300	5480	103,4	120,2
I quarter	1000,4	1250	1260	100,8	125,9
II quarter	1300,2	1290,5	1370	106,2	105,4
III quarter	1100,6	1240,2	1210	97,6	109,9
IV quarter	1158,8	1519,3	1640	107,9	141,65
Including

A further analysis of the total turnover is carried out in quarters, which allows you to determine the uniformity of sales throughout the year and reveal the degree of customer demand for the seasons.

Analysis of the implementation of the sales prediction in quarters must be supplemented by an analysis of the sale of goods by month. This analysis makes it possible to estimate the uniformity of the forecast of the turnover inside the quarters, to identify the causes of the intended inconsistency of the actual data to the projected and adopt appropriate measures.

An analysis of the trade turnover of the trade enterprise for the commodity structure involves a quantitative and cost assessment of the implementation of individual goods and commodity groups, as well as determining the dynamics of structural shifts. The results of the analysis are used to study the compliance of the commodity proposal structure by customer demand and have a decisive impact on the formation of orders of suppliers.

Analysis of trade in commodity groups and individual goods is based on data from data from quarterly and annual reports on the sale of goods. The revealed results allow you to determine the positive aspects of the work, consolidate and develop them in the planned period, as well as open the shortcomings and outline measures to eliminate them to the perspective.

By establishing changes in the development of turnover, it is necessary to determine the reasons why they arose. Therefore, an analysis of the influence of the main factors that caused changes in turnover is an essential point of retail turnover. Here you can use the formula for the balance linking of retail turnover indicators:

Z1 + n + n \u003d p + v + e + y + z2,

where Z1 is commodity reserves at the beginning of the planned period;

N - trading allowance;

P - receipt of goods;

P - implementation (sale) on the total volume and on individual commodity groups;

In - disposal of goods (return to the warehouse or transfer to another department);

E - natural decline;

Y - the markdown of goods;

Z2 - commodity reserves at the end of the period.

The impact on the volume of trade turnover indicators of the commodity balance can be calculated by a chain substitution method or by calculating the difference between the actual and planned values.

The volume of realization has a direct influence of factors such as the number of employees, the organization, productivity and efficiency of labor and the use of fixed assets.

Analysis of retail turnover is completed by conclusions on the basis and determination of the prospects for the growth of the total volume and changes in the structure of the sale of goods. Conclusions, generalizations and suggestions are used in the development of sales forecast and as an effective means of economic management, through which control over the implementation of goods is monitored and measures are being developed that ensure a steady growth of trade.

Commodity - This is the volume of sales of goods by a trading organization in monetary terms for a certain period of time.

An analysis of the trade is to assess the compliance of the existing goods in the demand of the population to take measures to optimize the structure of goods turnover, an increase in sales, accelerate the turnover of goods, rhythm and uniformity of sales. The turnover is divided into wholesale, retail and public catering.

Types of turnover

Wholesale turnover - the volume of sales of goods by manufacturers or trade intermediaries to customers for further use in commercial trafficking. Mandatory feature of the operation relating to the wholesale trade is the existence of an invoice.

Retail turnover is called pronounced in cash, sales of goods to the population to meet his personal needs, as well as the sale of goods with small-winding parties to various institutions, organizations, enterprises (hospitals, kindergartens, holiday homes and sanatoriums, etc.) for the contingents serviced by them.

The economic essence of retail turnover is expressed by relations associated with the exchange of cash on goods. Retail turnover transmits goods to end users and characterizes the completion of the process of circulation. Products from the sphere of appeal come to the sphere of consumption, become the property of the consumer, they are used or formed by the consumer fund, i.e. they cease to be goods.

The cost of goods created in the production process changes its shape through a retail turnover. As a result, production costs are reimbursed and conditions are created for the further development of production.

Retail turnover - This is the most important indicator of the trading enterprise. It can be viewed as a result of the activities of the enterprise trade, and the volume of gross income and profits depending on it, which characterizes the efficiency of trading activities. The importance of this enterprise in the consumer goods market can be judged by the volume of trade, which is expressed by the amount of monetary revenue for sold goods. The turnover has a qualitative and quantitative characteristic. Quality is associated with the structure of turnover, i.e., the assortment composition, the quantitative characteristic of the turnover - with the amount of implementation in the monetary basis.

It should be clearly distinguished by the concepts of "magnitude" and "Composition" of turnover: the value is a combination of the amounts of trade revenue, courted in the cashier or bank, the volume of small-winding sales (by bank transfer), the costs produced at the expense of cash revenue (according to documents), and the composition Commodity turnover is made up of various types of sales.

The composition of the retail turnover includes: revenue from the sale of food and non-food products through a retail chain network (shops, stalls, tents), through a network of vending machines or the use of a delivering or disposable trade; selling goods to the population on credit with installment payments; commodity turnover of catering services that implement semi-finished products, products of own production, purchased goods; selling printed publications (books, newspapers, magazines), including on subscription; revenue from the implementation of medicines in pharmacies; Sale of goods to various organizations, institutions, enterprises for their non-productive consumption and other types of sales.

The structure (or assortment composition) of turnover includes food and non-food products implemented by a specific trading enterprise. These goods are divided into assortment groups and subgroups and with further detail consider species, varieties, models, dimensions.

The commodity structure of non-food products consists of the following assortment groups: economic soap and synthetic detergents; toilet soap and perfumes; haberdashery and threads; consumer goods and economic goods; Knitted and hosiery; Clothes, linen, hats and fur; fabrics; footwear; Other non-food products.

The structure of food products, for example, consists of the following assortment groups: bread and bakery goods; flour, cereals, pasta and food concentrates; potatoes, vegetables, fruits, mushrooms; meat and meat products; Fish and fish products; milk and milk goods; Eggs chicken and food fats; sugar and confectionery; salt; flavoring goods; Other food products.

Performance indicators

The indicators characterizing the trade turnover of the trading enterprise include: volume of turnover in value terms in current and comparable prices, an assortment structure for individual commodity groups (in rubles and percentage), one-day turnover, trade in one employee, including an employee of the counterpart (trading group), the time of circulation of goods in days and speed of turnover (number of revolutions).

Analysis of turnover indicators allows you to establish the main qualitative and quantitative indicators of the work of the trading organization in the current period. From the depth and completeness of the analysis, the economic validity of the calculations for the upcoming period depends on the outcome of the analysis. According to the results of the analysis, it can be judged to some extent a sales forecast and customer demand are satisfied, which caused changes in the turnover for the reporting period, to assess the degree of compliance of the actual results of the company's activities of the planned strategy.

The data of accounting, statistical and operational reporting are the main sources of information for the analysis of turnover. It is starting from determining the volume of turnover in monetary terms or in natural indicators for a certain period (decade, month, quarter, half year, year). The obtained reporting data is compared with the predicted indicators for these periods. Analyzing the turnover, detect patterns in its development. For this purpose, the dynamics of turnover in current and comparable prices is calculated.

1. The dynamics of growth in turnover at current prices (DTO) is calculated by the formula:

DTO \u003d (actual trade turnover of the reporting year at current prices * 100) / actual turnover last year

2. The price index shows the change in the aggregate value of a certain number of goods for the analyzed period. The price index is calculated by the formula:

I Prices \u003d C Mess / C Bases

where, C FE - price in the reporting period, C bases - the price in the base period (last year) received for 100%.

3. The actual turnover of the reporting year in comparable prices is calculated by the formula:

That fact in a copiot. Tops \u003d (actual turnover in current prices / price index) * 100%

For example, in the reporting year there was a rise in prices by 20%. Calculate the dynamics of turnover according to previous data in current and comparable prices. 1. Dynamics of turnover at current prices: 122%; 2. The price index was 120/100 \u003d 1.2; 3. Calculate the actual turnover of the reporting year in comparable prices: 22000.0 / 1,2 \u003d 18333.0 thousand rubles. 4. Calculate the growth dynamics of turnover in comparable prices: (18333.0 / 18000.0) * 100 \u003d 101.85%. As can be seen from the calculations, the turnover of the reporting year has increased compared with last year at current prices by 22%, but after calculating the dynamics of turnover in comparable prices it turned out that the turnover rose by increasing prices. With unchanged prices of the base period, the turnover would be only 18333.0 thousand rubles, or 101.85%. Thus, the turnover rose in the reporting year only due to the increase in prices, and not by increasing the number of sales of goods. A further analysis of the total turnover is carried out in quarters, which allows you to determine the uniformity of sales throughout the year and reveal the degree of customer demand for the seasons.

4. When analyzing the rhythm of sales, the coefficient of the rhythm of trade turnover is determined by the formula:

To rhythm \u003d quarterly sales plan / annual sales plan

When calculating the rhythm coefficient, sales can be taken into account in absolute amounts in monetary terms or in the specific sales weight in certain periods in total sales. Uniform sales are considered if the coefficient is equal to one.

Economically sound projections of trade turnover in quarters (periods of the year) play an important role for the rhythmic satisfaction of the buying demand, stable money circulation, ensuring the development of trade and related other indicators of the company's trade activities. After determining the annual turnover, the breakdown in the quarters proceed to forecasting it in separate product groups and goods, taking into account the seasonality of the population's demand and the current sales level of goods. So, in the summer period there is some reduction in consumption of meat and meat products by increasing the consumption of milk and dairy products, vegetables, fruits. And in the I and IV quarters, consumption of meat, sausage products, birds increase.

When analyzing the rhythm of the turnover, it is necessary to determine the coefficient of sales rhythm. For this, the following calculations are performed:

Table 1. Sales Rhythm Analysis

The volume of actual turnover exceeded the projected value by 0.65% (3 100: 3 080 * 100 \u003d 100.65%), but sales were not rhythmically carried out in comparison with the forecast, as the volume and share of sales changed in certain periods. The sales rhythm coefficient amounted to:

The calculated values \u200b\u200bof the rhythm coefficients are less than 1, which indicates insufficient rhythm of sales in the reporting period. Forecasts for sales were carried out only in 1 and 2 quarters, and in the 3 and 4th quarter were not fulfilled. The analyzes of the implementation of sales prediction in quarters should be supplemented with an analysis of the sale of goods by month. This analysis makes it possible to estimate the uniformity of the forecast of the turnover within the quarters, timely identify the reasons for the emerging inconsistency of the actual data being projected and take appropriate measures.

At the final stage, sales rhythm analysis determine the volume of reduction of trade turnover as a result of a violation of the sales rhythm of the formula:

ΔTerrites \u003d (1 - Crete) * TO0.

As the continuation and specificization of the analysis of the total turnover, the range and the structure of turnover is studied. The success of the activity of the trade organization largely depends on the reasonable formation of the range of goods that meet the requirements of buyers.

Assortment of goods

The range of goods is a list of product items. There are a full range (all types and varieties), group (by related groups), an intragroup assortment, as well as the main and additional range. The main assortment includes goods that form the bulk of the sales volume of the trade organization. Additional range products are implemented in order to provide customers with additional services and receiving additional profits. When analyzing, the coefficient of renewal of the range as the ratio of new products according to a specific group to the total number of their species is determined. Also, when analyzing, determine the degree of implementation of the plan on the range.

To calculate the average percentage of the assortment, it is necessary to divide the turnover, counted against the plan, on the value of the planned turnover. The implementation of the plan on the range does not always mean the execution of the plan on the structure. An analysis of the trade turnover of the trade enterprise for the commodity structure implies a quantitative and cost assessment of the implementation of individual goods and commodity groups in the total volume of trade, as well as determining the dynamics of structural shifts.

The results of the analysis are used to study the influence of the structure of the turnover on the main performance indicators: gross income, costs, profit and identifying the compliance of the structure of the commodity supply to customer demand - and have a decisive impact on the formation of orders to suppliers and the choice of suppliers themselves. Analysis of trade in commodity groups and individual goods is based on data from data from quarterly and annual reports on the sale of goods. The revealed results allow you to determine the positive parties to work, consolidate and develop them in the planned period, as well as open the shortcomings and outline measures to eliminate them to perspective.

By establishing changes in the structure of the turnover, it is necessary to determine the reasons that caused changes in turnover. This is an essential point of turnover. Here you can use the formula for the balance of turnover indicators:

31 + n \u003d then + in + e + y + 32
Where,
31 - commodity reserves at the beginning of the planned period;
P - receipt of goods;
That is the implementation (sale) on the total volume and for individual commodity groups;
In - disposal of goods (return to the warehouse or transfer to another department);
E - natural decline;
Y - the markdown of goods;
32 - Commodity reserves at the end of the period.

The impact on the volume of trade turnover indicators of the commodity balance can be calculated by the balanced method by calculating the difference between the actual and planned (basic) values.

An analysis of the commodity turnover is completed by the conclusions on the basis and determination of the prospects for the growth of the total volume and changes in the structure of the sale of goods. Conclusions, generalizations and suggestions are used in the development of sales forecast and as an effective means of economic management, through which measures are monitored and measures are being developed that ensure the steady growth of trade.

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Formula for calculating goods turns

Turnover indicators:

Volumes of goods turns in the belt equivalent at the cost of the current and planning period.

Assortment of goods.
Commodity in one day, month, quarter and year.
Commodity on one employee.
Period of turnover of products.
The number of revolutions for the designated period.

It is determined by a simple formula, where any of the implementation period of interest is indicated:

DTO is equal to the actual turnover over a certain period in the prices, multiplied by 100 and divided into the actual and compared trade time of the sales time. This formula is applied only in cases where the prices for products in the determined and compared periods were not treason. Such formula is most often used to calculate the speakers for the monthly or day periods.

In cases where the cost of products has been changed and it is necessary to calculate the turnover over the quarter or year, then the calculation is carried out taking into account the price index, which is determined by this: the cost index is equal to the price of the reporting period of the base period (100%).

And now you can adjust the actual turnover in the following calculations: the actual turnover in compared prices is equal to the result of the actual turnover at current prices, divided into index of prices and multiplied by 100%.

As you can see, the indicators are given in percentage definition and the higher, the more profit has the company.

The turnover has speed, it can be determined for what time in turnover of stocks from the warehouse and which amount of products should be produced. This indicator is very important for production, such as food. Due to this indicator, it is easy to determine the shelf life, the implementation period (supplies) and the final date of implementation. It is important to understand to have a permanent profit from products, it must be ordered in time. The order also includes delivery, which is spent some time, so you need to have a sufficient stock of products until the next delivery, but taking into account the safety of the expiration date.

Thus, the speed of trade is equal to the monetary expression of turnover for a specific period divided by the amount of inventories.

Turnover Retail is used to sell goods, for example, in retail outlets. This process is final. Retail access of goods - these are sold goods and services to the population by enterprises:

catering;
trade;
service in everyday life (not counting laundry);
whose products are implemented massively (institutions providing medical services).

Planning retail turnover occurs at the expense of individual trading systems. The volume and structure of the retail circulation of goods indicates the standard of living of the population, and it is easy to determine, since most of the material benefits are purchased by people in retail chains.

For wholesale turnover, a certain amount of products is characterized. The goods are made by one manufacturer and sold to another for the subsequent sale or production process. Unlike retail turnover, in wholesale, products do not leave the sphere of circulation.

Depending on the purpose, the wholesale turnover is called intrasystem and in order to implement. Intrasystems use large-scale commercial enterprises where products are produced in large quantities for a different wholesale buyer. In other words, the company provides products to retail sales companies with a total of clearing exchange or for exporting to other countries. If you add the results of the indicators of the same category then it turns out to see the wholesale cumulative or gross turnover.

Currently, trade activities are a profitable business and he attracted the attention of individual organizations that sell products from the manufacturer to get the percentage from this. The initial stages of the transaction between the manufacturer and dealer are held on the terms of consignment - the right to implement specific products. For the manufacturer, the turnover is applied to obtain an economic effect and return from the manufactured products of maximum profit. And when the products enters the market, it shows the degree of equipment of the population by goods as needed and according to the level of their lives.

If earlier the counting of the turnover and the received profit should be considered manually or using the calculator, today everyone counts the programs installed on the computer.

What is a turnover. Commodity turnover of the enterprise What is a trade turnover in retail trade

Types of turnover

Performance indicators

Assortment of goods

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Formula for calculating goods turns

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