How retail turnover is calculated. Retail turnover year trade between

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.

The turnover is called the turnover process, which is directly related to its exchange for money, as well as with the transition from production to use. Thus, to get to the final consumer, the product / service takes place a lot of purchase and sale transactions. On the one hand, in a long process, the main thing is the product as an object of commodity activities, and on the other hand, a profitable sale transaction. That is, to successfully sell it, it is necessary to properly plan a deal: to promote the goods to the market and interest in buying the end user.

The turnover is included in the economic indicator indicating the total cost of sales / services for the assigned time interval. Calculation of the magnitude of the turnover may be taken both for the year and for the month. The profit depends on the value of the indicator, and to calculate it, a special formula is used.

Commodity is classified on wholesale and retail. Their differences are that retaulic turnover is designed to buy goods to end users, and the wholesale is used for subsequent resale.

Formula for calculating goods turns

Turnover indicators:

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

  1. Assortment of goods.
  2. Commodity in one day, month, quarter and year.
  3. Commodity on one employee.
  4. Period of turnover of products.
  5. 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.

If you turn to economic theory, the turnover is the process of sale. It is based on the assignment of ownership of goods in exchange for its cash equivalent. Thus, on the macro level it is defined as the sum of all transactions of the sale and sale of goods for this period of time and at the same time as the cost of buyers for the purchase of goods.

The turnover consists of 3 parts, between which there is a balance.

Commodity - This is the volume of sales of goods and the provision of services in monetary terms for a certain period. (GOST R 51303-99 "Trade. Terms and Definitions")

Commodity, as an indicator of market statistics, is used in estimating its conjuncture (a set of features characterizing the current state of the economy). Commodity is characterized by:

Scale of the organization;
- monetary revenue of the pharmaceutical enterprise for the goods implemented;
- the amount of cash spending buyers for the purchase of goods and services;
- consumption of commodity mass.

Measuring turnover can be carried out both in value (cash) units and in physical terms. In the value units, its value is determined by the product of the price unit or service (P) on the number of goods sold (Q): turnover \u003d p x Q.

Turnover can be structured, i.e. divided into separate components using various signs. So, in accordance with the nature of consumers, the retail and wholesale turnover distinguish.

Wholesale turnover is the sale of goods by one organization of another organization for subsequent resale or consumption, the mandatory sign of which is the existence of an invoice for shipment of goods.

Retail turnover Includes the sale of consumer goods to the population for personal, family, home use, as well as organizations (hospitals, sanatoriums, kindergartens, schools, etc.) through which the joint consumption of goods is carried out.

The turnover of the wholesale pharmaceutical enterprise can consist of the amount of the sale of the pharmacy assortment:

Other wholesale trade in medicines;
- enterprises - drug manufacturers;
- pharmacy organizations and individual entrepreneurs who have a license for pharmaceutical activities;

The turnover of the retail pharmaceutical organization may include the sale of pharmacy assortment goods:

Citizens at the expense of personal funds;
- decreated groups of the population due to sources of financing of free and preferential leave;
- therapeutic and preventive and other organizations within the allocated allocations.

The distribution of individual goods and services in the total volume of their sales, expressed by relative values: the specific weight (shares) or the ratio of the ratio of goods (services) makes it possible to obtain an idea of \u200b\u200bthe commodity structure of the turnover.

The commodity structure of pharmaceutical trade enterprises can be represented by groups in accordance with the commercial nomenclature (drugs, dressings, objects of patient care, therapeutic cosmetics, homeopathic agents, diet food, etc.),
sale of sale (prescription vacation, vacation without recipes), demand dynamics (goods with growing, neutral and falling demand).

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Commodity is the most important indicator for the company engaged in sales of anything. First of all, it is expressed in monetary form and characterizes the amount of products sold over a certain period. The turnover does not show profits, it is impossible to judge the profitability on it, it is simply a quantitative number expressed in commodity form. But the analysis of turnover is extremely important for choosing a further strategy of the company.

Classification

All types of turnover are divided into three large groups: wholesale, retail and trading and intermediary. Each of these segments is divided into other subtypes, which is why the classification has a rather branched form.

Wholesale turnover is the sale of goods from the manufacturer to intermediaries engaged in the subsequent resale of individual parties. Wholesale firms play a key role in the market. They allow you to overcome obstacles that appear during the transportation and storage of goods while moving them from the manufacturer to the end user.

The main task of the wholesale enterprise is a uniform distribution of the necessary items in all points of retail trade, even the most remote geographically. In this regard, these subtypes of wholesale turnover are distinguished: in its region, according to other regions and international. A more detailed classification can be traced in the figure.

Retail turnover

It combines all operations related to the delivery of goods to the final consumer. Retail sales completes the process of circulation of objects of use and food in the consumer market. Since this type of turnover takes the greatest share in the general classification, you can select several types of object delivery to the end user. With more detailed gradation, you can read the following figure.

The organizational form can be completely different. In addition to the usual trade in stores and supermarkets, catalogs and booklets are gaining great popularity. Constantly there are new forms, for example, selling through social networks and group purchases.

Methods of payment are also distinguished. For a long time, they went to the past times when the store was difficult to pay a card. Now even small stalls on the market are often equipped with portable portable terminals. You can also pay for checks or take expensive goods on credit.

Value for the analysis of turnover for the store

The analysis of the turnover is performed to determine such a number of tasks:

  • in order to study the dynamics of sales and execution of plans;
  • to determine the most influential groups of goods and, on the contrary, the least cost-effective;
  • to study the factors of influence on the turnover;
  • to identify reserves, which can still be purchased, and from what you need to get rid of;
  • to develop strategic plans for further activities.

The general scheme for which the analysis is presented in the figure.

General indicators

Turnover indicators are served to establish the main qualitative and quantitative characteristics of the company for a certain period. Further calculation of other economic indicators depends on the correctness and completeness of the analysis. To date, all these tasks are performed very simply using automated programs that help completely monitor any changes in turnover and quickly receive operational solutions to troubleshoot problems, if any appear.

To the main indicators of turnover is considered:

  • volume is in monetary terms at prices of current and planning periods;
  • assortment structure;
  • Then per day, month, quarter, year;
  • Then on one worker;
  • time of circulation of goods;
  • the number of revolutions for a certain period of time.

Turgost growth dynamics

Since trade is the cash equivalent of all goods sold at one enterprise for a specific period, the first indicator that must be treated is its dynamics at current prices. Abbreviated - dto. You can compare any time period by the formula:

DTO \u003d Actual trade turnover for the period in the prices of the current * 100 / actual one period that is compared.

This formula is applicable to periods in which prices have not changed. For example, for a short period of time - one or two months. If a quarter or year is considered, then, most likely, prices have changed, and therefore the calculation must be adjusted using the price index, which is calculated as follows:

I prices. \u003d price of the reporting period / price of the base period (accepted as 100%).

In this way, the actual turnover can be corrected (the formula is further presented) at current prices:

F Tinav to the copiot. Tops \u003d (actual turnover in current prices / price prices.) * 100%.

Speed \u200b\u200bturnover

This indicator as a turnover has its own speed. In fact, it characterizes, for what time all the warehouse reserves go into circulation. The speed analysis is extremely important for enterprises trading food. Thanks to it, the storage time, delivery time and final implementation dates are calculated. After all, you need to have time to order on time for it so that it can walk before buyers will reject the last remnants, and at the same time not to break the expiration date. The turnover (speed formula) is characterized by such indicators:

The number of revolutions:

where T is a monetary expression of trade over a certain period, and z - the value of the commercial stock.

Time of treatment is calculated in the days:

where D is the number of calendar days, and n is the turnover coefficient (calculated above).

Range

By trade, it is impossible not to analyze the range. Whatever the commercial enterprise, small or big, still the owner looks at which goods are bought more, what are less than what kind of ordering, and what demand falls by the end of the season. Assortment policy is a whole section of science, when studying which you can significantly increase the profitability of the enterprise.

In small commercial organizations, the analysis of the range is carried out at an intuitive level. The method of simple comparison and study of turnover recognizes items with the greatest and lowest demand. But for large hypermarkets and wholesale firms, the analysis of the range plays a key role. And manually cope with it is quite difficult.

At the prosperous enterprise everything has clear control. Each unit of goods has its place in the structure of turnover. In such enterprises it is advisable to analyze the range using ABC XYZ analysis. The first half of ABC means the study of commodity groups for profitability, in the group, and enter those who bring the greatest income, the smallest. XYZ is responsible for demand. So, the AX group will include goods that are purchased most often and bring the greatest profit. If there are objects entering the last CZ category, then they will get rid of them at all, as they are ballast.

Analysis of ABC XYZ is a complex and simple method at the same time. The easiest way to perform it using automated programs. It gives excellent results, which can not be better characterized by retail turnover.

conclusions

The turnover is the only and most important indicator of the performance of the trading enterprise, regardless of its size and form of the organization. Its analysis allows us to judge the result of the activity and choose the further strategy of the company.

Goods from production to consumption. The turnover expresses the cost (amount) of sales of means of production and consumption items, characterizes qualitatively and quantitatively economic activities in the field of commercial circulation. The turnover is divided into wholesale (wholesale trade) and retail (retailers). Wholesale turnover is the form of commodity relations between enterprises; Its main function is the supply of retail chain of goods with minimal labor and funds. Retail turnover expresses the value of the aggregate of retail sales of goods and services of the commodity by the population, acquiring them in exchange for their money incomes. Through retail turnover, there is a change of valuation forms and public recognition of cost and consumer value. Retail turnover is one of the main indicators of the well-being of the people characterizing the realized solvent supply of the population; The material basis of it is commodity funds.

Encyclopedic dictionary for metallurgy. - M.: Intermet of Engineering. Editor-in-Chief N.P. Lyakyshev. 2000 .

Synonyms:

Watch what is "turnover" in other dictionaries:

    commodity - Commodity turnover ... Orphographic Dictionary

    Commodity - 1) The process of circulation of goods2)] Economic indicator reflecting the total sales cost. Distinguish wholesale and retail turnover. Wholesale turnover includes sales of goods to retail organizations and production facilities ... Big Encyclopedic Dictionary

    Commodity - 1) the process of circulation of goods; 2) Economic indicator reflecting the total value of sales. Distinguish wholesale and retail turnover. Wholesale turnover includes sales of goods by retail and manufacturing organizations ... ... Political science. Vocabulary.

    Commodity - turnover, turnover, MN. No, husband. (ECON.). Turnover, circulation of goods, exchange of goods. "The entire turnover focused in the hands of the state and cooperation." History VKP (b). "In order for the country's economic life to score the key, and ... ... Explanatory Dictionary Ushakov

    Commodity - Commodity turnover, 1) the process of circulation of goods. 2) an economic indicator reflecting the total value of sales of means of production and consumption items. Distinguish wholesale and retail turnover ... Modern encyclopedia

    commodity - circulation of goods; Sale, trade dictionary of Russian synonyms. trade turnover., Number of synonyms: 2 Sale (23) ... Synonym dictionary

    Commodity - Commodity turnover, 1) the process of circulation of goods. 2) an economic indicator reflecting the total value of sales of means of production and consumption items. Distinguish wholesale and retail turnover. ... Illustrated Encyclopedic Dictionary

    Commodity - the volume of sold and purchased goods in monetary terms for a certain period of time. Vocabulary of business terms. Academician. 2001 ... Business Terms Dictionary

    Commodity - 1) the movement of goods in the field of treatment associated with their money exchange and the transition from production to consumption; 2) Voeneem sold and purchased goods in monetary terms for a certain period of time. Rezberg BA, Lozovsky L.Sh., ... ... Economic Dictionary

    Commodity - Commodity, A, Husband. The process of circulation of goods. Expansion of turnover. Explanatory dictionary of Ozhegov. S.I. Ozhegov, N.Yu. Swedov. 1949 1992 ... Explanatory dictionary of Ozhegov

    commodity - NDP. Sales scope of sale of goods and provision of services in monetary terms for a certain period of time. [GOST R 51303 99] Invalid, non-recommended sales topics trade ... Technical translator directory

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