Ways to increase turnover on the example of a medical technician. Ways to increase the retail trade turnover of Zadneprovye JSC. List of sources used

Sizyakov Evgeny Sergeevich, student
Volzhsky State University Service

REVENUE
VOLUME OF SALES
COMMODITY TURNOVER
TRADE TURNOVER

IN modern conditions market economy is of great importance for commercial organizations gains an increase in trade turnover. The article reflects the essence of trade turnover, its importance, and also suggests ways to increase it.

Financial resources management in LLC "Artemida" of the Karmaskalinsky district
Investment proposal for the production and processing of sugar beet
Accounting of financial results of agricultural organizations

Trade turnover is one of the most significant indicators of economic economic activity commercial organizations, as it reflects the effectiveness of the organization, its competitive position, its market share, customer loyalty and degree of demand satisfaction. Concerning, modern organizations it is important to study, plan, predict and increase your trading turnover in order to achieve successful results economic activity.

Trade turnover (turnover) is an economic indicator of activity trade organizationreflecting the volume of sales in monetary terms for certain period time.

The value of turnover for a trade organization is characterized by the fact that this indicator:

characterizes the scale of the organization's activities, expressed in the amount of cash proceeds for the goods sold, and shows the market share in a particular market;
is the base value for calculating the estimated indicators of the organization's activities (gross income, distribution costs, profit, profitability, commodity stocks, labor and financial resources, retail space and equipment);
acts as one of the main performance indicators, its final result and the quality of management of a trade organization;
testifies to business activity and the image of the organization, its strategic and tactical goals;
expresses the mission of the organization - the maximum satisfaction of the consumer demand of the population for a variety of goods and services;
is the taxable base for calculating VAT, excise taxes, customs duties and etc.

The development of recommendations for increasing the turnover is carried out on the basis of the identified reserves. Reserves, in turn, are identified from the analysis of factors that affect trade. Consequently, the main ways to increase the turnover is to improve the factors that influence the turnover.

The number of these factors is large, there are both those that the organization cannot influence, and those that are amenable to the influence of the economic entity. Therefore, it is necessary to highlight those factors that can be assessed, and on which the organization can really influence.

The number and composition of these factors may depend on the preferences and vision of the situation by the head, on the specifics and type of organization, as well as on what stages of the distribution cycle it operates, etc. The main factors, the improvement of which can have a positive effect on the organization's turnover, are shown in Fig. 1.

Figure: 1. The main factors affecting the turnover of the organization

Improving distribution channels. To improve this indicator, different organizations can apply different directions of action, depending on the specifics of the organization. For example, it would be more profitable for a large organization to work with one intermediary, thereby limiting connections for more productive and less costly sales activities. Conversely, a more flexible, small sales organization needs a large number of outlets to capture the largest market share.

In order for consumers to show greater interest in the goods and services of organizations, increasing the indicators of turnover, it is also possible to introduce modern methods distributions such as trading through an online store followed by postal delivery or courier service, or organization for buyers of the possibility of self-pickup of goods after booking the latter on the site and other delivery methods.

Also, this factor can include external and internal design, comfort, location of retail outlets. Studying the needs of customers and improving in all these areas will help increase demand, and therefore, increase the turnover of the organization.

Staff. The organization's actions to improve the staff can be aimed, first of all, at reducing staff turnover, as well as training, professional and personal development of personnel, their motivation, and the formation of organizational culture.

Various organizations are developing their own programs for staff development and staff development.

Suppliers. To improve this factor, the organization's actions can be aimed at assessing current suppliers (this can be an assessment of the money and time costs of supplies, an assessment of the supplier's location, the quality of supplied products, etc.), analysis of potential suppliers, as well as determining the effectiveness of cooperation with current suppliers. , forecasting and building further strategies for the selection of the most suitable sources of supply of products.
Range. The assortment can be improved in the following areas: reduction, expansion, stabilization, renewal. These types of directions are interconnected and often complement each other.

Expansion of the assortment assumes quantitative and qualitative changes in the product structure aimed at increasing the width, depth and novelty of the assortment.

Assortment stabilization is a state of assortment characterized by high stability and low renewal rate.

Assortment renewal refers to quantitative and qualitative changes in the range of products, characterized by a high degree of novelty.

Advertising. In the current market situation, no successful organization is complete without advertising, therefore the planning and organization of high-quality advertising campaigns is an important task for the organization. Actions aimed at increasing the trade turnover in the field of advertising activities of the organization may consist in the development of new types of advertising, the development of new advertising sites, the repositioning of the product and the organization in the eyes of the consumer, the involvement of third-party organizations and persons to promote products.
Sales promotion. In this area, the revision of existing and the introduction of new, previously unused by the organization, sales promotion methods, for example, a loyalty program, provision of free samples, discounts, gift offers, contests and sweepstakes, promotions, etc.
Public relations. In this direction, the main task of the organization is to develop relationships with contact audiences in order to create a certain image of the organization and the product.
Merchandising. In the field of merchandising, it is necessary to study the psychological and physiological characteristics of people, as well as their needs and expectations. Next, it is necessary to organize the placement and layout of goods in order to facilitate the process of purchasing goods by the consumer. An important point is the introduction of modern equipment that allows you to minimize money and time from the process of purchasing goods. Such equipment in retail store, for example, there may be a modern cash register with a conveyor belt and a barcode scanner, POS terminals, etc.
Transportation of products. In order for the logistics activities of the organization to be more efficient and less costly, it is necessary to find out how to deliver the goods to the point of sale with the lowest cost and time. For this they are built transport tasks to rationalize the use of the company's transport resources. It is also necessary to master new types of transport for the transportation of products, if they are more profitable than those already used in the organization.
Storage. In this area, actions can be aimed at changing or improving the methods, regimes and conditions of storage of goods.

Different types of goods have some peculiarities, therefore, the development of ways to improve transportation and storage is based on the characteristics of the goods.

Service. In conditions modern market and high competition technical support, service maintenance, guarantees, payment methods and other measures designed to facilitate the process of buying and using goods for the consumer are also integral part activities of the organization. Organizations need to constantly monitor current trends, competitors' proposals and introduce new, more convenient ways payment for products or modern methods of consumer support, for example, online consultation, etc.

From the foregoing, the following conclusion can be drawn: for an organization to be competitive, it is necessary to constantly monitor the factors affecting the trade organization's turnover and effectively manage them.

Thus, in this article, the essence of trade turnover (turnover) was considered - an economic indicator of the activity of a trade organization, reflecting the volume of sales in monetary terms for a certain period of time; and the main directions of its increase.

List of references

Erokhina, L.I., Bashmachnikova, E.V., Marchenko, T.I. Enterprise economics (in the field of commodity circulation) [Text]: textbook /. L.I. Erokhina, E.V. Bashmachnikova, T.I. Marchenko. - M.: KNORUS ,. 2012.- 298 p.
Nikolaeva TI, Egorova NR, Economics of trade and public catering enterprises [Text]: textbook / count. ed. ; ed. T.I. Nikolaeva and N.R. Egorova. - M.: KNORUS, 2006 .-- 400 p.
Chernov, V.A.Economic analysis: trade, catering, tourist business [Text]: textbook. manual for university students studying in economic specialties / VA Chernov; ed. M.I.Bakanova. - 2nd ed., Rev. and add. - M .: UNITI-DANA, 2012 .-- 639 p.

The decline in the level of turnover in the store is a fact that can greatly upset the owner. And as soon as the sales volume indicator begins to decrease, the administration has a natural question - how to increase the level of turnover? There are several ways to do this.

What is turnover?

Before talking about ways to increase turnover, you should give a brief description of this concept.

In fact, the turnover is the aggregate of goods sold for a certain period. Often this concept assumes the total value of products sold. Accordingly, with a decrease in the profitability of the store, it is safe to say that the turnover indicator fell.

And many factors can influence it:

the economic crisis in the country - the store owner cannot influence this factor in any way, all that remains is to adapt to the situation;
overpriced goods - perhaps competitors offer similar products at a more affordable cost, so many customers simply left you in search of a better offer;
assortment - as a rule, in stores of one sector the assortment is rather monotonous, accordingly, customers can choose a retail outlet that is located closer to home or offers more favorable prices;
location - your store may be far enough away for your customers to get there.

These are factors that can indirectly or directly affect the level of turnover in the store. It is very important to know about them. If the owner of the outlet can identify the main reason for the decrease in turnover, he will have the opportunity to influence the situation, change it in the right direction.

Ways to increase sales

Increasing the level of trade is a rather complicated process that requires an integrated approach. After all, different factors may induce different customers to go to competitors. So, for example, some customers may not like the price level, while others may not like the quality of service. Accordingly, to change the situation, you should influence everything.

Let's consider the main ways to increase turnover:

Improvement of the assortment. Today, it is extremely difficult to find a store that would sell products that competitors do not have. Because they are the same suppliers in the same region. Therefore, try to offer them something new to attract customers. This is a rather complicated, but at the same time, very effective method. Not sure what your customers need? Conduct a short survey - let your customers tell you what products they are interested in.
Improve the quality of service. The client will be happy to return to the store, where he was quickly picked up required goods, while providing the most detailed information. And at the same time, no one wants to come to a store where the seller was unable to show the necessary department or tell about the offered product. Qualified employees are one of the essential elements of any successful business.
Pay attention to product placement in the store. Place signs in the room to help shoppers quickly navigate the store and find the department they want. The fact is that many visitors do not like that they have to spend time looking for the necessary department or a certain category of product.
Remove glass display cases. Of course, in a jewelry store, they are necessary, since they act as part of the security system and protect expensive jewelry. However, in a clothing, cosmetics or accessory store, there is no need for display cases. If the buyer has the opportunity to take the thing he likes in his hands, to consider it, the probability of purchase increases significantly.
Install the mannequins. Experts say that things that are placed on mannequins are bought more often. Such a product attracts attention. And if customers come to the store without a specific purpose, the likelihood that they will like the thing presented on the mannequin is quite high.
When dealing with the location of the product, try to make it available. That is, showcases and shelves should not be too high or too low. Proven to sell best products that are located at eye level.
Offer discount cards. Customers are more likely to return to the store where they have a discount. After all, the saved funds allow you to buy something else. In addition, discount owners can often arrange promotions, presentations, and sales. The advantage of a discount card is that upon receiving it, the buyer fills out a short questionnaire. In particular, the phone number is indicated. And the seller gets the opportunity to inform about upcoming promotions. If you are planning a promotion, try to hold it before the holiday - as a rule, on such days, buyers spend a lot more money... AND profitable proposition will certainly attract attention.
Use modern equipment. Examine carefully shopping room - Perhaps some parts of it are darkened, or, on the contrary, have too bright lighting? Both factors negatively affect a person's emotions, and on a subconscious level, he tries to avoid places that cause negative feelings. Therefore, use quality lighting. Do not forget about the soundtrack - light music is much more popular with buyers than silence or continuous advertisements.
Post advertisements. A simple example - a person came to a store not knowing exactly what he wants to buy. An ad that he only glances at will be subconsciously remembered. And, looking at the window, a person can choose exactly the advertised product, since it will seem familiar.

Any of the presented methods can increase the level of turnover in the store. As mentioned earlier, in order to achieve maximum effect, you should apply several methods at the same time.

Activities aimed at increasing retail turnover enterprises FE "SHOPdaniel"

Measures to improve the retail trade turnover FE "SHOPdaniel"

As a result of the analysis, it can be noted that the company is liquid, operates with profit, develops, expands its activities by opening new stores in Omsk.

To progress the enterprise needs to carry out:

Study of customer demand for specific types goods;

Determine the goods in greatest demand and purchase this product more than another;

Exclude from the assortment, slow-moving goods, as well as goods that are not in demand;

Analyze the market of suppliers, evaluating them by price-quality categories, trademark, "additional services", payment methods and other characteristics that affect the costs and demand for products;

Conduct an operational analysis of the implementation of goods turnover and determine the causes of changes in order to eliminate them in a timely manner;

Stimulate buying activity by using discounts and lotteries.

Trade organization and customer service culture are of no small importance in this situation:

Ensuring the convenience of being in the store;

The increase in turnover is due to the fact that goods have become less in the form of inventory (in the warehouse), as a result of which the speed of their transformation into monetary form has increased. The increase in turnover had a positive effect on the value of the store's turnover.

The store is working efficiently, turnover is growing, products are being sold, stores are expanding, but you can improve efficiency and organize promotional events - create a website, give information by phone, in magazines and newspapers, announcements about new products, inform about price changes.

As a result of the proposed activities, we will consider one event that is necessary for a young, start-up store to increase retail turnover: advertising company.

The effectiveness of the proposed event

To carry out an advertising campaign, advertisements should be placed in such newspapers as Iz Ruk v Ruki, Prospect, Maybe, All for You, since these publications are more widely distributed among the population, as shown by a statistical survey of kiosk sellers Rospechat has circulations ranging from 55,000 to 68,000 copies, and they are the best-selling ones. Also in such magazines as "Choose", "Provintsialka", as they are new and youth magazines. Also organize advertising on television and radio, choosing for these purposes evening programs that are watched by a large number of TV viewers.

An increase in the number of buyers will cause an increase in sales and turnover, but costs will also increase. Advertising costs will increase based on total profits.

Let's consider a more profitable placement of information for a store.

It can be concluded that it will be expensive for a store to advertise on TV. In newspapers and magazines, the store has the opportunity to place an advertisement and also make banners and signs. Radio, telephone and internet site are less expensive. Since the majority of young people (and we have a youth store where goods are intended for this category of people) are registered in social networks, the store can also register for free. There you can add people who will visit the store, communicate with them, add a photo that you can view and buy those things in the photo in our store.People can upload photos themselves with their preferences, thus we can control customer demand. Receiving information about discounts and new products, address, phone number, information about the working hours, etc. People will have all possible information on the site. You can also call the phone number and clarify what interests you. All incoming calls for the store are free, so this is the most profitable solution.

Any self-respecting store should have various kinds of brochures, business cards, leaflets. It doesn't cost much to print, so it's also possible. But also every month the store has to pay for the use of the Internet, and thanks to the saved amount of money on advertising, the payment for the Internet is not so high. It can be considered that the most profitable measure for improving product turnover can be considered the creation of an Internet site and advertising on leaflets, the creation of business cards.

To improve the turnover of the store, you should also take into account the preferences of the buyers. On the store's website, you can place a survey: what product they would like to see on the store windows. And also, create an album where potential buyers could upload a photo of the thing they like. We keep track of all this and the administrator, together with the management, makes requests for those things that are in demand. Also in the store you can create forms on which customers leave their orders. In this way, we directly determine the goods in demand.

An important event is the employees. Due to the expansion of the store and the increase in production, and due to this, the purchase rate increased, it became necessary to add new employees to the staff. Effective use labor resources provides an increase in store profits.

Table 6

Name indicators	measurements	Before the implementation of the event	Planned the change	After the implementation of the event	Performance
Revenue from product sales
Full cost
Unit price
Unit cost
Volume of products sold
Profit from product sales
Product profitability
Return on sales

Calculations in the table show that carrying out additional promotional activities at the enterprise, in which additional costs associated with advertising policy will increase the cost of production by 5%, and the enterprise will increase the price by 10%, the profit from product sales will increase after the implementation of this measure by 44.04% or 266.156 million rubles. By increasing the unit price by 10%, the organization will receive production proceeds in the amount of 5208.939 million rubles, which is 10% higher over the comparable period. The main indicator that is considered in this event is that an increase in the unit price will have a positive effect on the level of profitability.

The profitability of sales will increase in the planned period by 3.9% and will amount to 16.7%, the profitability of products will increase by 5.5% and will amount to 20.1%. Economic effect from the use of additional advertising measures will amount to 5.5% growth in the level of profitability of products.

The coefficient of variation (unevenness) of the implementation of the retail turnover plan by months of the reporting year for the trade organization is:

Krawn \u003d 100 - 13.4 \u003d 86.6%.

Thus, the fulfillment of the turnover plan for the reporting year was uniform by 86.6%, which is a rather low indicator.

After studying the total volume of retail turnover, we will analyze its composition (table).

Table 2.2.2 - Dynamics of turnover in the context of departments

As can be seen from the table that the share is not food products does not exceed 6%. This state persists throughout the period under consideration.

As you can see, the toast rate of food products turnover in 2007 is higher than the growth rate of turnover non-food products on 2%. In 2008, the opposite situation is observed.

Table 2.2.3 - Dynamics of growth rates of turnover in the context of departments

The share of non-food products did not change.

Information on the dynamics of the assortment and structure of retail turnover is given in Appendix B.

The largest specific weight in the structure of trade turnover is occupied by 3 commodity groups: - 16.23%, milk and dairy products 11.39% and sausages - 9.82%. Total share of data product groups is about 38% in 2007. In 2008, the structure changed slightly: vodka and alcoholic beverages - 14.3%, milk and dairy products - 10.7% and sausages - 9%. The share of turnover for these goods has decreased. In general, for the group of food products, changes are observed only in the share ratio, and mainly in the direction of decrease. Growth is observed only in such groups as meat and poultry (0.9%), fish and seafood (0.94%), confectionery (3.7%), etc. Uneven development of retail turnover in terms of assortment in dynamics is not led to a significant change in its structure.

In addition, from Appendix B, you can get information on the growth or decrease in the turnover of individual commodity groups, which is extremely important when planning and forecasting the structure and volume product range for future periods.

So, in 2008, the fastest growing was the turnover of vodka and alcoholic beverages (14% of growth), milk and dairy products (11%), sausages (9%), i.e., goods with the largest share in the total volume turnover. The smallest growth (decrease) in turnover is observed in the following products and product groups:

Salt - 0.2%;

Cognac - 3%;

Margarine products - 0.3%.

Let's carry out a similar analysis for the group of non-food products (Appendix B).

The largest share in the structure of trade turnover is occupied by 3 product groups: tobacco products - 70.26%, toys - 6.02%, and haberdashery - 5.27%. The total share of these product groups is about 82% in 2007. In 2008, the structure did not change: tobacco products - 59%, toys - 6.6% and haberdashery - 6.08%. The share of trade turnover for these goods, respectively, decreased to 72%. In general, for the group of non-food products, changes are observed only in the share ratio, and in contrast to products, in the direction of increase. Growth is observed in such goods as goods that did not fall into the main groups (3.85%), household goods (1.84%), glassware (1.07%), etc. Only the share of tobacco products has significantly decreased - 11 %.

So, in 2008, the fastest growing was the turnover of glassware (20 times), toilet soap (700% increase), other non-food products (3.85). A negative growth rate of turnover is observed for the following goods and product groups:

Furniture - reduction rate was 70%;

Metal dishes - 40%;

Printed editions - 30%.

Inventories have a significant impact on the fulfillment of the plan for the growth of turnover. For JSC "Zadneprovye" there is the following data on changes in stocks for certain groups of goods ( Appendix D, I, K).

Table 2.2.4 Information about the average stocks and turnover of OJSC "Zadneprovye" T

Analyzing the balance of goods of JSC "Zadneprovye" it is clear that there was a decrease in stocks in 2008 for the group of non-food products (5% compared to the level of 2007), and quite a sharp increase in the group of food products - 10%. This is possibly due to the fact that some stores of the Zadneprovye OJSC retail chain began work at the end of 2006 due to their reorganization into self-service stores, and a significant part of the inventory at that moment consisted of the goods of the first delivery to the store in general. At that time it was not known how and in what volume this or that commodity item would be sold. The stock available at the beginning of 2008 was formed taking into account information on the dynamics of the sale of goods in the context of the product range for 2007.

An important issue in the analysis is the study of the effectiveness of the use of commodity resources, the correctness of their distribution between trade divisions.

The dynamics of changes in stocks and indicators of the efficiency of their use in the chain of stores in the context of product groups is presented in Appendix I, K.

3. Ways to increase the retail turnover of JSC "Zadneprovye"

3.1 Forecasting turnover as one of the ways to increase its volume

In the previous chapter, the analysis of the organization's turnover was carried out, and the influence of individual factors on the dynamics of turnover was analyzed. However, in a market economy, the effective operation of retail organizations depends on the completeness and quality of planning and forecasting.

To increase the validity of the developed forecasts, it is necessary to know the approaches, principles, methods of scientific foresight. This helps to understand the essence of events taking place in society, to make probabilistic decisions in various situations.

Prediction of performance indicators of retail organizations is practically not involved. However, some trade organizations are trying to develop forecasting performance indicators for the next 2-3 years. The purpose of developing such forecasts, as a rule, is to determine the size of the expected profit for the coming period. In addition, the calculations carried out make it possible to identify possible sources of financing for the development of the material and technical base of these trade organizations.

The forecast is a probabilistic scientifically grounded judgment about the prospects of the possible state of the analyzed phenomenon (object) in the future.

The above stipulates the need to organize and carry out on an ongoing basis work on forecasting activities in the considered JSC "Zadneprovye". In this case, forecasting activities should include the development of the following types of forecast:

Sales forecast for the store as a whole and for product groups;

Attendance forecast: by time, by day;

Average check forecast;

Profit forecast from trading activities;

Forecast of the costs of selling goods;

Forecast indicator of turnover and profit per 1 sq. m area

Let's consider the process of organizing and carrying out work on forecasting the activities of JSC "Zadneprovye" (in terms of increasing turnover).

The initial data for forecasting turnover should be data on sales of goods for previous periods. For forecasting purposes, this information can be used both for the organization as a whole, and in the context of its divisions, product groups and individual names of goods (commodity items).

In this regard, the organization needs to create and maintain a database on the actual indicators of turnover using computer database management systems.

Forecasting the turnover of Zadneprovye JSC should be carried out using advanced scientific achievements and practical developments in the following sequence:

1. Conducting a deep economic analysis trade turnover for trading activities for a number of previous periods (months, quarters, years) in conjunction with the final financial results of organizations;

2. Assessment of trends in the development of commodity circulation in general and for individual commodity groups (goods);

3. Calculation and study of the dynamics of goods turnover in general, in the context of divisions, product groups and individual items of goods for a number of years, identifying the reasons for the change and forecasting these indicators;

4. Quantification influence of factors on the general level of turnover, as well as predictive assessment of factor influence on the current turnover of the store "Voskhod". At the same time, considerable attention should be paid not only to internal, but also to external factors.

Analytical practice shows that methodological approaches to forecasting and planning the activities of trade organizations practically do not differ. ...

Forecasting the turnover of Zadneprovye JSC should include both subjective (expert opinion) and objective (economic and mathematical calculations) elements.

Forecasting activities should combine long-term, medium-term and short-term forecasts.

Long-term and medium-term forecasts should concern strategic decisions, the short-term forecast is the firm's tactics.

When developing forecasts, it is necessary to use a set of simple and complex forecasting methods in order to solve problems of various levels of complexity and increase the accuracy of calculations, since none of the methods can fully take into account all the parameters and aspects of market development.

When forecasting, it is necessary to take into account the influence of as many factors as possible that affect the level of trade.

Compilation of forecast data on the development of goods turnover of JSC "Zadneprovye".

should be made taking into account the maximum and minimum limits of indicators.

The minimum limit is understood as the lower limit beyond which a further level of trade cannot be considered appropriate and will lead to a deterioration financial condition organization, difficulties with the delivery of goods, reduced service culture, staff turnover, etc.

retail turnover

The maximum limit of the level of turnover provides for such a value that would ensure the trade organization achieve the maximum efficiency of the available material, labor, financial, information and other types of resources. The transition abroad of the optimal level of turnover will lead to a decrease in the efficiency of the organization's economic activity.

The technology for calculating the predicted size of retail turnover (sales volume) for JSC "Zadneprovye" should include three stages.

At the first stage, the required amount of profit is determined, which remains at the disposal of the organization and is directed to the implementation of the program for the production and social development of the organization and to meet the interests of the owner. In accordance with the current procedure critical areas distribution net profit are (the forecast calculation is carried out by experts taking into account the real needs of the enterprise for these expenses):

financing the growth of fixed capital (development of the material and technical base);

financing the growth of own working capital (with own working capital, including those invested in stocks);

creation of financial reserves;

repayment of long-term and medium-term loans from banks and other lenders and payment of interest on them;

acquisition valuable papers;

payment of taxes and other deductions made from net profit:

implementation of social development and encouragement of the work collective, etc. dr.

At the second stage, it is necessary to link the calculated need for profit with the possibilities of obtaining it with the planned volume of activity. For these purposes, the required amount of gross income and the allowable level of expenses for implementation are determined using the data on the prevailing amounts for the previous base period, taking into account expert judgment their reliability and optimality. It is advisable to supplement these calculations by verifying the results obtained by comparing them with the predicted value of the sales volume determined by other methods (based on the purchasing funds of the population, the size of demand for goods sold, commodity resources, etc.).

When obtaining an unrealistically high result for the organization, requiring a sharp increase in turnover, a balance between sales and gross income, between the necessary and possible profits can be ensured by managing the structure of turnover, the size of trade markups, sales costs, achieving optimal relations with the owners of credit resources, issuing and the purchase of securities, etc.

If the calculated volume of turnover, based on the need for profit, turns out to be below the organization's capabilities, then steps must be taken to increase sales volumes, to diversify its activities. Otherwise, a situation may arise that leads to bankruptcy, since the interest in the development of the organization, cooperation with it decreases both from its counterparties (banks, suppliers, employees) and from the owners.

At the third stage, after the necessary adjustments in the volume of trade, bringing its structure in line with the purchasing funds and the demand of the population, all other indicators of economic financial activities organizations (volume and structure of commodity supply, gross income, sales expenses, financial plan, the required number of employees, the need for loans, etc.).

Next, we carry out forecast calculations turnover for 2009 based on data for the period 2006-2008. using formulas (20) - (23). In principle, for a more accurate forecast, a little more data is needed, for example, by month for the same period. To build a forecast using the built-in MS Excel tools, we will select the most appropriate trend line, find the equation of the corresponding dependence and evaluate the degree of adequacy of the selected model using the correlation coefficient.

The results are presented in the table in Table 3.1.1 and in the figure.

Figure 3.1 - Approximation of the dependence of the change in turnover by a linear trend

Figure 3.2 - Approximation of the dependence of the change in trade turnover by a parabolic trend

As a result, we found that the parabolic trend line coincides to a greater extent with the line of change in turnover, built on the basis of actual data, than the linear one. And the correlation coefficient for it is 1. Despite this, it is still preferable in this situation to dwell on the linear model of dependence, since it is, firstly, simpler, and secondly, it will give even with a small amount of data for analysis is a fairly accurate forecast. Thus, the linear dependence of turnover on the forecast period is expressed by the resulting formula:

Y \u003d 7041.45 * 2009-14073355.82 \u003d 72,917.23 million rubles.

Figure 3.3 - Building a forecast of trade turnover for 2009-2010

This forecasting technique is quite simple, it can be used when planning the supply of goods for different periods of time in order to reduce stocks and increase the profit of the enterprise.

Conclusion

Summing up the work, we can say that the role and importance of retail trade in the economy should be considered in the context of retail trade, since retail trade is its consequence.

Retail trade is inherently an entrepreneurial activity in the field of exchange associated with the sale of goods (services) to end consumers for personal, family, home or collective use, which is a complex system that functions in a rapidly changing socio-economic environment. The social significance of the retail trade network lies in satisfying the material, social and everyday needs of members of society, raising the standard of living of the people, creating favorable conditions for the all-round development of the individual.

Retail turnover is a quantitative indicator that characterizes the volume of sales; it expresses the economic relations that arise at the final stage of the movement of goods from the sphere of circulation to personal consumption by exchanging them for cash income. Retail turnover is used to determine the capacity of a trade organization, since its size can be used to judge the volume and scale of its activities.

Among the indicators characterizing the efficiency of a trade organization, one can single out the volume of goods turnover, gross income, the amount of profit, the level of profitability of sales, the level of expenses for implementation.

The composition of the trade organization's turnover (in relation to retail turnover) is classified by type of sales.

The assortment of goods sold by groups or individual trade names characterizes the structure of retail trade and is its qualitative characteristic, the commodity structure of trade is the ratio of individual commodity groups in the total volume of trade, expressed as a percentage.

The development of retail trade is influenced by both external and internal factors. Among the external factors, the following can be distinguished: the state of the economy as a whole, the level of development of competition, the dynamics of cash income and expenditures of the population, the structure of demand, the level of industrial development, etc. TO internal factors include: factors associated with the provision of commodity resources, with the efficiency of the use of labor resources and fixed assets, the number of people served and its cash income.

The analysis of retail turnover is carried out in order to identify the discrepancy between the prevailing ideas in the trade organization about the market with the real situation in order to make the necessary changes that will increase sales and profits.

The volume of trade is influenced by different kinds resources, which are divided into material, financial and labor. All these types of resources are used in various combinations depending on the emerging specific situation in the development of trade.

List of sources used

1. Abdukarimov I.T. Analysis of the economic activity of consumer cooperation: Textbook. For universities. M .: Economics, 1989.

2. Abryutina M.S. Economic analysis of trading activities: Textbook. allowance. - M .: Business and Service, 2000.

3. Algin A.P. Risk in entrepreneurship. SPb., 1992.

4. Analysis of economic activities in trade. M.I. Bakanov. Moscow: Economics, 1990.

5. Babo A. Profit. Per. from French M., 1993.

6. Bakanov M.I., Sheremet A.D. The theory of economic analysis. - M .: Finance and Statistics, 2006.

7. Balabanov I.T. Fundamentals of Financial Management. How to manage capital), Moscow, 1994.

8. Belyaevsky I.K., Ryauzov N.N., Ryauzov D.N. Moscow: Finance and Statistics, 1989.

9. Blank I.A. Trade management. - Kiev: Ukrainian-Finnish Institute of Management and Business, 1997.

10. Vikhansky O.S. Strategic management. Textbook - M: Gardariki, 2003.

11. Vorst J., Reventlow P. Economics of the firm. M .: Vsh. shk., 1994.

12. Grebnev A.I. Economy commercial enterprise... Textbook. - M .: Economics, 1996

13. Danenburg V., Moncrieff R., Taylor V. Basics of wholesale trade: A practical course. - SPb .: Neva-Ladoga-Onega, 1993.

14. Dashkov L.P., Pambukhchiyants V.K. Commerce and technology of trade -M .: ITC "Marketing", 1999.

15. Elagin Yu.A., Nikolaeva T.I. Technology and business. Part 1. Retail trade: Textbook. allowance. - Yekaterinburg, 2000.

16. S.I. Scriba, N.N. Scribe. Economic and statistical modeling and forecasting by means of Microsoft Excel. Minsk, BSEU, 2002.

17. Kovalev V.V. The financial analysis... Moscow: Finance and Statistics, 1996.

18. Kravchenko L.I. Analysis of economic activities in trade. - M .: New knowledge, 2005, 511 p.

19. Krutik A.B., Khaikin M.M. Fundamentals of the financial activity of the enterprise. SPb .: Business press, 1999.

20. Pigunova O.V., O.G. Aniskova. Strategy commercial activities retailers. Moscow: Marketing, 2002.

21. Lambin J.J. Strategic Marketing... European perspective: translated from French. - SPb: Nauka, 2001.

23. Nikolaeva G.A., Schur D.L. Wholesale... - M .: Prior, 1998.

24. Nikolaeva T.I. Adaptation of trade to market conditions. Yekaterinburg, 1995.

25. Nikolaeva T.I., Egorova N.R. Consumer market and trade: development and regulatory issues. Ekaterinburg, 1998 .-- 270 p.

26. All-Russian classifier types of economic activities (OKVED). Background legal system ConsultantPlus is an electronic resource.

27. Basics business activities... Ed. Prof. V.M. Vlasova, Moscow, 1994.

28. The economy of a trading enterprise / R.P. Valevich, G.A. Davydovich. - Minsk .: graduate School, 1998.

29. Economics of trade enterprises: Textbook / Ed. L.A. Bragin. -M .: INFRA-M, 2005.

Appendix A

Organizational structure of JSC "Zadneprovye"

Appendix B

Structural subdivision

Foodstuffs	Specific weight,%	including the production phase	Specific weight,%	including the production phase

meat and poultry
sausages
fish and seafood

animal oil
vegetable oil
margarine products
mayonnaise products
milk and dairy products

canned meat
canned fish
canned vegetables
canned fruits and berries
eggs and egg products

confectionery
tea and coffee


bread and baked goods
cereals and legumes
pasta
potatoes


vodka and alcoholic beverages


champagne

soft drinks
ice cream
other products

Appendix B

Information on the dynamics of retail turnover in comparable prices of individual commodity groups of the "Zadneprovye" store, mln. Rub.

Structural subdivision		Deviation of the reporting year from the previous year	Reporting year in% to last year

Non-grocery goods	Specific weight,%	including the production phase	Specific weight,%	including the production phase

clothes and linen
furs and fur products
hats
hosiery
laundry soap
synthetic detergents
toilet soap

haberdashery
tobacco products


metal dishes
glassware

paper and white goods
chancellery
printed editions

household goods
household chemicals
other non-food products

Appendix D

Information on the dynamics of stocks of goods in comparable prices of individual commodity groups of the store "Zadneprovye", mln. Rub.

Structural subdivision		Reporting year in% to last year

Foodstuffs
	% to the total volume		% to the total volume
meat and poultry
sausages
fish and seafood

animal oil
vegetable oil
margarine products
mayonnaise products
milk and dairy products

canned meat
canned fish
canned vegetables
canned fruits and berries
eggs and egg products

confectionery
tea and coffee


bread and baked goods
cereals and legumes
pasta
potatoes


vodka and alcoholic beverages


champagne

soft drinks
ice cream
other products
total food products

Appendix I

Dynamics of changes in stocks and indicators of their efficiency

Structural subdivision	Deviation of the reporting year from last year, mln.	Reporting year in% to last year

Non-grocery goods
	% to the total volume		% to the total volume
clothes and linen
furs and fur products
hats
hosiery
laundry soap
synthetic detergents
toilet soap
perfumery and cosmetic products
haberdashery
tobacco products


metal dishes
glassware
porcelain and earthenware and ceramic dishes
paper and white goods
chancellery
printed editions

household goods
household chemicals
other non-food products
total non-food items

Appendix K

Dynamics of changes in inventory efficiency indicators

Foodstuffs	Time of goods circulation, in days	Change, days	Velocity of goods circulation, in turnover	Change, turnover


meat and poultry
sausages
fish and seafood

animal oil
vegetable oil
margarine products
mayonnaise products
milk and dairy products

canned meat
canned fish
canned vegetables
canned fruits and berries
eggs and egg products

confectionery
tea and coffee


bread and baked goods
cereals and legumes
pasta
potatoes


Continuation of Appendix K
vodka and alcoholic beverages


champagne

soft drinks
ice cream
other products
total food products
Non-grocery goods
clothes and linen
furs and fur products
hats
hosiery
laundry soap
synthetic detergents
toilet soap
perfumery and cosmetic products
haberdashery
tobacco products


metal dishes
glassware
porcelain and earthenware and ceramic dishes
paper and white goods
chancellery
printed editions

household goods
household chemicals
other non-food products
total non-food items

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

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