Inventory management system in retail organization. Thesis: Management of inventories in retail chain. Effective cooperation with suppliers

Formation assortment and control commodity reserves at trade enterprises
Abstract \u003e\u003e Culture and art
Chapter 8. Formation Assortment AND CONTROL Commodity Reserves In trade enterprises 8.1. Concept of obligation assortment goods and their classification Range Goods - Aggregate ...
Formation assortment and control commodity reserves In LLC Vityaz
Essay \u003e\u003e Economy
... Formation assortment and control commodity reserves In LLC "Vityaz" ........................................................................ .. 7 3. Trade-Chological processes B. tRADE ... Activity trade organizations, work ... unnecessary commodity reserves; Increase retail Commodity turnover ...
Problems formation commodity assortment and office commodity reserves trade mediation
Essay \u003e\u003e Economy
... : Organization Business activities on the topic: "Problems formation commodity assortment and office commodity reserves trade Intermediaries ... Determining the degree of security retail Commodity commodity reserves. The indicator is calculated ...
Control commodity reserves In market conditions
Essay \u003e\u003e Economy
From trade enterprise activities and increase its effectiveness is permanent thoughtful formation commodity reserves and skillful control ...
Control commodity reserves Enterprises
Coursework \u003e\u003e Economy
Region formation assortment and office commodity reservesconduct analysis of financial condition organizations... essence formation assortment and office commodity reserves; 2) explore the materials of practice retail trade Enterprise ...

Introduction

1.3 Structure of material resources and analysis methods

1.4 Logistic Warehouse Regulation

1.5 stock management models

Chapter 2. Evaluation of the efficiency of inventory management CJSC "Tander"

2.1 Characteristics of the company

2.2 Analysis of the financial condition of the enterprise

2.3 Evaluation of the organization of the trade and technological process in CJSC "Tander"

Conclusion

List of references

Introduction

Currently, constant changes in strategies and methods occur in the world, and the issues of this study continues to be relevant. The relevance of the study is determined by the need to increase stock management efficiency, as well as increasing competitiveness - the most important conditions for the scientific and technical reform of the Russian economy.

It seems that the analysis of the subject - management of inventories in the retail chain network is quite relevant and represents scientific and practical interest.

This topic is currently very relevant for any enterprise, regardless of which goods (products or services), the company produces and offers its partners.

These circumstances and is predetermined by the choice of the topic of the course work - management of inventories in the retail chain and the way its improvement.

The degree of scientific development of the topic. The theoretical basis of the comparative study is the work: S.V. Bank, S.M. Bukhonova, Yu.A. Doroshenko, O.B. Bendery, A.M. Gadzhinsky, A.V. Grachev, I.N. Denisova, L.V. Dontsova, O.V. Pambukhchician and others. At the same time, there is a clear deficiency in the literature as a general study related to this topic and work on studying directly by the methods of inventory management in retail chain.

Describing the degree of scientific development of the topic "Management of inventories in the retail chain and ways to improve its improvement," one should consider that this topic has already been analyzed from various authors in various publications: textbooks, monographs, periodicals and on the Internet. Nevertheless, in the study of literature and sources, there is an insufficient number of complete and explicit studies of the subject "Commerce Management in the retail chain and way of its improvement."

The object of study of this course work is the retail trade network, the subject - the management of inventory in the retail chain.

To disclose the topic of work, a goal was set - to analyze the management of inventories in the retail chain and determine the ways to improve it.

To achieve the goal, the following tasks are defined:

· To clarify the content, identify and summarize features, structure and types of basic processes and categories of inventory management theory, determine the main approaches to their content, entity, to compare them and systematize the factors affecting them;

· Explore existing approaches to the development of inventory management systems and substantiate the need to integrate technological management processes in the form of an integrated control mechanism, which combines various types of stocks, adequate supply stages and their collaboration processes that need to be taken into account as important factors to optimize stock management process in retail market ;

· To identify and evaluate existing inventory management technologies, to carry out their comparative assessment to determine the scope and degree of efficiency of reserves management decisions;

· Explore indicators and methods for assessing stock management efficiency, identify the requirements for ensuring the accuracy and completeness of the costs of rational stock management and form a system of indicators for adequate analysis of the costs of management functions in the integrated supply chain;

· Evaluate the parameters of the existing stock management system at CJSC "Tander" shop "Magnit".

The work consists of the introduction, two heads of the main part, the conclusion, the list of literature.

In the introduction, the relevance of the topic of choice is substantiated, the object, the object, the goal and the corresponding tasks, identified the problem.

The first chapter discusses general theoretical issues. The basic concepts are determined, the relevance of the management of inventories in the retail chain and the way to improve it is determined.

In the chapter, the second is practical. The study was conducted on the example of a retail chain of CJSC TDANDER "Magnit" store and on the basis of individual data is made an analysis of the current state.

The methodological and theoretical base is the results of scientific research of domestic and foreign scientists in the field of economics and management of enterprises, theory and reserves management practices.

The study was carried out using existing systems and technology management technologies, regulatory documents regulating the process of managing enterprises in stock management.

Chapter 1. Theoretical aspects of the formation of commodity reserves in the retail chain

1.1 Characteristics and types of inventories

Features of production and transportation of goods determine the nature of the process of replenishing the stocks of goods, and the characteristics of consumption - the nature of the process of consumption of stocks.

Commodity reserves are distinguished by the method of education and spending, and at the location.

Products that are stored in the store form the so-called stock of regular circulation goods, i.e. Such stocks of goods that are spent daily and constantly updated regularly.

Commodity reserves are part of the commodity support, which is a set of commodity mass in the process of moving it from the sphere of production in the consumption sphere.

Commodity reserves are a quantity in monetary or natural terms, which are at the disposal of trade enterprises (in warehouses, in trading halls) or on the way to a specific date.

Commodity reserves - stocks of finished products in manufacturers, as well as stocks on the way of following goods from the supplier to the consumer, i.e. In the enterprises of wholesale, small-pool retailers, in the procurement organizations and stocks on the way. The inventory can be attributed to, for example, the stocks of the manufactured shoes located in the warehouse of the finished products of the shoe factory. [Pankratov F.G. "Commerce and Technology of Trade": Tutorial / F.G. Pankratov. - M.: Marketing, 2008.]

An integral part of the commodity system is the formation of inventories in wholesale and retail trade enterprises. Without commodity reserves, it is impossible to do, because the manufacturers and consumption of goods, as a rule, do not coincide, and in some cases there is a significant break in time. Agricultural products are characterized by seasonal production, and requests to it arrive throughout the year. Often the deadlines movement of goods are long, interruptions are not excluded and in their supply. Therefore, trading enterprises are forced to create product reserves by placing and storing in stock.

Warehouses perform the following specific functions:

* accommodation and content of stocks of goods for uninterrupted and rhythmic management of the trading process;

* ensuring the storage mode, taking into account the characteristics and properties of the goods;

* selection and acquisition of the nomenclature of goods included in the trade assortment;

* Perform a variety of operations related to the preparation and release of goods from the warehouse.

The passage of goods through the warehouse predetermines the cost of living and extractable labor. Warehouses make significant expenses as a result of the use of capital for the acquisition and content of inventory. [Pambukhchyanz O.V., Dashkov L.P. "Commerce and Technology Trade". - M.: Marketing, 2007.]

Signs of classification of inventories:

1. At the location: Wholesale trade enterprises; retail trade enterprises; Industrial enterprises; Ways.

2. By timing: reports on the date; entrance or initial; Weekend or end.

3. By indicators: in natural indicators; in value indicators; In the days of turnover.

4. For purpose: The stock of current storage is to provide everyday trade needs; Seasonal stock - to ensure uninterrupted trading during seasonal changes in demand or suggestions; Emergency delivery reserves - to ensure uninterrupted trade in remote areas over the period between the terms of the goods in the goods; Target commercial stocks - to implement certain target events.

1.2 Structure, factors affecting the amount of inventories and types of stock management systems

Commodity reserves created at the enterprises are estimated by a number of indicators - the amount of stocks in value terms; amount of stocks in physical terms; The size of the commodity reserves in the days of turnover.

The processes of production, circulation and consumption in society occur continuously. But these processes do not coincide in space or in time. Therefore, to ensure their continuity requires inventory.

Commodity reserves - This is part of the commodity support, which is a set of commodity mass in the process of moving it from the production sector to the consumer.

Commodity reserves are formed at all stages of the movement of goods: in warehouses of manufacturing enterprises, in the way, on and enterprises.

Compliance is achieved at the expense of inventory. Commodity reserves in the wholesale and retail must serve as a real offer of goods providing their uninterrupted sale.

The need to form commodity stockscaused by many factors:

seasonal fluctuations in the production and consumption of goods;
nonconformity between the production and trade assortment of goods;
features in the territorial placement of production;
conditions for transporting goods;
standard Standard;
possibilities for storing goods, etc.

Classification of commercial stocks

The classification of inventories is based on the following signs:

location (in or; in industry; in the way);
timing (at the beginning and at the end of the period);
units (absolute - in value and natural terms, relative - in days of turnover);
purpose, including:
- current storage - to provide everyday commerce needs,
- seasonal destination - to ensure uninterrupted trading in periods of seasonal changes in demand or suggestions,
- early delivery - to ensure uninterrupted trading in remote areas over the period between the terms of the importation of goods,
- target commercial stocks - to implement certain target events.

Commodity Management

Last value recently acquires the location of inventories. At the moment, most commodity reserves are concentrated in retail trade, which cannot be considered a positive factor.

Commodity reserves must be gradually redistributed between trading links in such a way that a large proportion belonged to wholesale trade the following reasons.

The main goal of the formation of inventories in the wholesale trade is to maintain consumers (including retailers), and in retail enterprises they are needed to form a wide and sustainable range to meet customer demand.

The size of the inventory is largely determined by the volume and structure of the trade turnover of the trade organization or enterprise. Therefore, one is important tasks of trade organizations or enterprises — maintaining the optimal proportion between the magnitude of the turnover and the size of the inventory.

To maintain inventories at an optimal level, a clearly established stock management system is needed.

Commodity Management means the establishment and maintenance of such a magnitude and structure that would respond to the tasks set before the trading enterprise. Inventory management suggests:

them rationing - those. development and establishing their necessary sizes for each type of inventory;
them Operational accounting and control - is underway on the basis of existing forms of accounting and reporting (accounting cards, statistical reports), which reflect the balance of goods at the beginning of the month, as well as data on receipt and sale;
them regulation - Maintain them at a certain level, maneuvering them.

For Insufficient value stocks arise difficulties with commodity supply of the organization of the organization or enterprise, with the resistance of the range; Excessive reserves Cause additional losses, increasing the need for loans and the growth of expenses for interest on them, an increase in stocks storage costs, which in aggregate impairs the overall financial condition of trade enterprises.

Consequently, the issue of quantitative measurement of the magnitude of the inventory and determining the compliance of this magnitude to the needs of the turnover is very relevant.

Indicators of commodity stocks

Commodity reserves are analyzed, are planned and taken into account in absolute and relative indicators.

Absolute indicators It is usually expressed, as a rule, in value (monetary) and natural units. They are convenient when performing accounting operations (for example, inventory). However, absolute indicators have one big drawback: with their help it is impossible to determine the degree of compliance of the value of the commodity stock by the needs of the development of trade.

Therefore, wider distribution received relative indicators allowing you to compare the value of the commercial stock with trade in commercial organizations or enterprises.

The first relative indicator used in the analysis is The magnitude of the inventory, pronounced in the days of turnover. This indicator characterizes the provision of inventories to a specific date and shows what the number of days of trade (with the current turnover) is enough for this stock.

Calculate the magnitude of the commercial stock 3, in the days of turnover by the formula

3 - the size of commodity reserves for a specific date;
T ONN - one-day turnover for the period under review;
T - the volume of trade over the period under review;
D - the number of days in the period.

The second most important relative indicator characterizing inventories is Turnover. Until the sale of any product refers to the category of marketable stock. From an economic point of view, this form of existence is static (physically it can be in motion). This circumstance, in particular, means that the commodity stock is the value of changing: it is constantly involved in the turnover, it is sold, ceases to be a margin. Since inventories are replaced by other parties of goods, i.e. They are regularly renewed, they are the constantly existing value, the amount of which varies depending on the specific economic conditions.

Cur circuit of goods, changing the static stock form a dynamic form of turnover is the economic content of the process of turnover. Turnover allows you to evaluate and quantify two parameters inherent in commodity reserves: the time and speed of their appeal.

Commodity Time - This period during which the goods move from production to the consumer. The appeal time is consumed from the time to move goods in various links of allocations (production - wholesale - retail).

Commodity time, Or commodity proof, expressed in days of turnover, is calculated by subsequent formulas:

where 3 T.Sras - the average value of the inventory for the period under review, rub.

Use in the calculations of the average value of inventories is due to at least two reasons.

First, to bring to a comparable type of trade data, taken into account for a certain period, and inventory reserves, taken into account on a specific date, the average amount of inventories during this period is calculated.

Secondly, within each totality of goods, there are varieties with different conversion times, and random fluctuations in the size of the stocks and the volume of the turnover, which must be smoothed.

Commodity, pronounced in the days of turnover, shows the time during which the inventories are in the field of circulation, i.e. The average commodity supply turns around. Freight circulation rate. Commodity, or the number of revolutions for the period under review is calculated according to the following formulas:

Between the time and the speed of the commodity circulation, there is a steady back proportional dependence.

A decrease in time and an increase in the rate of commercial circulation allows you to carry out a larger amount of trade with smaller amounts of inventories, which contributes to a decrease in commodity losses, reduce costs but the storage of goods, pay percent for the use of loans, etc.

The magnitude of inventories and commodity is indicators are interrelated and depend on the following factors:

internal and external environment of a trading organization or enterprise;
the volume of production and quality of products of industrial and agricultural enterprises;
seasonality production;
import volumes;
latitude and renewability of the range;
standards:
fluctuations in demand;
commodity Saturation;
distribution of stocks between wholesale and retailers;
physicochemical properties of goods that determine the timing of their storage and, accordingly, the frequency of supply;
price level and demand ratio and proposal for specific goods and commodity groups;
the volume and structure of the turnover of a particular organization or trade enterprise and other factors.

Changes in listed factors can affect the magnitude of the inventory and commodity proof, both improving and worsening these indicators.

Different goods and commodity groups have the speed of transportation of non-etinakov. The share of commercial groups with a lower speed of turnover is higher in the inventory and vice versa. The decision to gradually eliminate slowly sold commodity groups and their substitution quickly selling seems obvious, however, trading enterprises are not very actively getting rid of slowly sold groups for the following reasons:

there are no possibilities to change the commodity specialization;
there will be a sharp narrowing of the range and circle of buyers;
it is impossible to maintain vacation prices at competitors.

This requires systematic control and check of inventory, i.e. The opportunity to know and analyze their value at any time.

Methods for analyzing and accounting the magnitude of commercial stocks

The trade is traditionally used by the following methods of analyzing and accounting for the magnitude of commercial stocks:

Estimated method

Estimated methodwhich analyzes the magnitude of the inventory, turnover and their change. To carry out such an analysis, various formulas are used;

Inventory. Complete counting of all goods, and quantitative assessment if necessary. The obtained data is estimated in physical terms in current prices and are reduced by product groups in a total amount. The disadvantages of this method are greater complexity and disadvantage directly for the organization or enterprise, since the company does not function when carrying out an inventory. Accounting to the physical range of time consuming, but is extremely important for both commercial services and managers of trading enterprises.

The use of two types of accounting (value and natural) allows:

reveal exactly which commodity groups and product names are in the greatest demand, and, accordingly, make reasonable orders,
optimize capital investment in commodity reserves,
make reasonable decisions to optimize the range through the purchase of goods;

Removing residue or operational accounting, i.e. Record by financially responsible persons of the actual availability of goods with product accounting data. And not the goods, and commodity places (boxes, rolls, bags, etc.) are calculated. Then, according to the relevant standards, it is recalculated, the amount of goods is determined, which is estimated at current prices. The disadvantages of this method include less accuracy than inventory;

Balance Method

Balance Methodwhich is based on the use of the balance sheet formula. This method is less labor-intensive than others, and allows you to ensure operational accounting and analysis of inventories in relationship with other indicators.

The disadvantage of the carrying method is the inability to exclude various non-loss due to the calculation, which leads to some distortions of the magnitude of the inventory. To eliminate this shortage, the balance sheet data should systematically compare the taxes and removal of residues. Using the balance sheet method, it is easy to perform operational control over the movement of goods. The named method has been particularly effective with an automated computer network.

To manage inventories, determine their optimal value apply:

technical and economic calculations using well-known formulas, mathematical methods and models;
system with a constant order size;
system with a constant frequency of repetition of the order;
(S "- S) system.

First group The methods are applicable both in retail and in wholesale trade. The most well-known method of technical and economic calculations is the consistent determination of the optimal value of inventories at each stage of the broadcast, followed by the summation of the results obtained at each stage.

Second and Third ways Used primarily in retail, as they require constant checks of the availability of goods, which is possible mainly in retail.

The meaning of these methods is that to bring the magnitude of the inventory to the required level, the same amount of goods should be ordered at any time, as they need, or order the required amount of goods through equal time intervats.

Fourth fashion It is used to manage inventories on wholesale trade enterprises.

At the same time, two levels of inventory in stock are established in stock:

S." - the limit level below which the size of the inventory does not omit; and
S.- Maximum level (in accordance with the established calculated standards and regulations).

The presence of inventories is checked at equal periods of time and make the next order if the value of the reserve falls below S or S - S ".

In the practice of trade, the magnitude of the inventory that must be kept is determined by several ways:

as the ratio of the inventory at a certain date to the volume of implementation on the same date for the previous period (usually at the beginning of the month);
as a number of weeks of trade, which is enough for this stock. Source data is the planned turnover;
accounting for realization of possible more fractional product groups. Therefore, in nodes of the calculation of stores, cash registers are used, allowing to take into account the implementation of goods in several signs.

In addition to the listed ways to manage inventories, there are others, and none of them cannot be called absolutely flawless. Trading enterprises should choose the one that more complies with the conditions and factors of their functioning.

Both actual and planned inventories are reflected in both absolute amounts, i.e. in rubles and relative values, i.e. in the days of stock.

In the process of analysis, the actual availability of stocks of goods should be compared with the standard of reserves, both in absolute amounts and in the days of stock. As a result, excessive commodity supplies are determined or the value of the standard is determined, the assessment of the state of the inventory is given, and the reasons for the deviations of the actual stocks of goods from the established standards are determined.

Basic causes of formation of excess stocks of goods There may be the following: non-fulfillment of turnover plans, importance of goods in a trade organization in quantities exceeding the demand for them, violation of the terms of goods supply, noncompleteness of goods supplied, violation of normal storage conditions of goods, leading to deterioration of their quality, etc.

Initial data for the analysis of inventories will be submitted in the following table: (in thousand rubles)

According to this table, we make a conclusion on the compliance of the actual inventory to the standard. It must be borne in mind that the planned amount of commodity reserves in the amount of 3420.0 thousand rubles. Installed in accordance with the outlined daily sale of goods in the amount of 33.3 thousand rubles. However, the actual daily sale of goods was 34.7 thousand rubles. This implies that in order to maintain the increased volume of goods, it is necessary to have a greater amount of inventory than it was envisaged. As a result, the stock of goods at the end of the year should be compared with the actual one-day sale of goods multiplied by the planned amount of inventory in days.

Therefore, in the analyzed trading organization, taking into account the increased turnover takes place a supernorivative commodity supply in the amount:

4125 - (34, 7 * 103) \u003d 551 thousand rubles.

Now consider relative indicators - reserves in days (residues in stock days). The magnitude of reserves in the days is influenced by two main factor:

changing the volume of turnover;
changes in the absolute value of inventories.

The first factor has an opposite effect on the amount of reserves in the days.

It follows from the last table that the magnitude of the commodity reserves, expressed in the days, increased by 14 days. We define the effect of these factors on this deviation.

Due to the increase in the amount of retail turnover, the relative amount of inventory of current storage decreases by: 3420 / 34.7 - 3420 / 33.3 \u003d -4.4 days.

By increasing the absolute amount of the inventory of current storage, the relative amount of these reserves increased by 4060/12480 - 3420/12480 \u003d +18.4 days.

The overall influence of two factors (balance of factors) is: - 4.4 days + 18.4 days \u003d +14 days.

So, stocks of goods expressed in days have increased solely by the growth of the absolute amount of inventory. At the same time, an increase in the amount of retail turnover reduced the relative amount of inventory.

Then the influence of individual factors on the magnitude of the average annual stocks of goods should be established. Such factors are:

Changing the volume of goods. This factor has a direct impact on the value of average annual markets.
Changing the structure of commodity. If the total amount of turnover increases the share of goods having slow turnover, then the stocks of goods will increase, and vice versa, with the increase in the share of goods with a faster turnover of commodity supplies will decrease.
Turnover of goods (commodity proof). This indicator approximately characterizes the average time (the average number of days), which is the money aimed at the formation of commodity reserves, return to the trade organization in the form of revenue from the sale of goods.

We have the following values \u200b\u200bof the turnover of goods:

according to plan: 3200 x 360/1200 \u003d 96 days.
in fact: 4092 x 360/12480 \u003d 118 days.

Consequently, in the analyzed there was a slowdown in the turnover of goods compared to the planned plan for 118 - 96 \u003d 22 days. When analyzing, it is necessary to establish which reasons led to a slowdown in the turnover of goods. Such reasons are the accumulation of superplan inventory stocks (as in the example considered), as well as a decrease in the amount of turnover (in the analyzed trading organization, this phenomenon did not have a place)

Initially, it should be considered turning on all goods in general, and then on certain types and groups of goods.

We define the method of chain substitutions the influence of the three factors listed on the magnitude of the average annual stocks of goods. Initial data:

1. Average annual markets:

according to plan: 3200 thousand rubles.
actual: 4092 thousand rubles.

2. Retail turnover:

according to plan: 12000 thousand rubles.
in fact: 12480 thousand rubles.

3. The plan for retail turnover is 104%. Commodity is:

according to plan: 96 days;
in fact, 118 days.

Calculation. Table # 57.

Thus, the average annual supply of goods increased compared with the plan in the amount: 4092 - 3200 \u003d + 892 thousand rubles. This happened due to the influence of the following factors:

increases Turnover: 3328 - 3200 \u003d + 128 thousand rubles.
changes in the structure of goods turns up to an increase in the share of goods with more quickly turning: 3280 - 3328 \u003d - 48 thousand rubles.
destinations of the turnover of goods: 4092 - 3280 \u003d +812 thousand rubles.

The overall influence of all factors (balance of factors) is: + 128-48 + 812 \u003d +892 thousand rubles.

Consequently, the average annual stock of goods has increased due to an increase in turnover, as well as due to the slowdown in the turnover of goods. At the same time, the change in the structure of the turnover towards an increase in the specific weight of goods with a more rapid turnover reduced the value of the average annual stock of goods.

Analysis of the supply of goods in separate suppliers, by types, their number, the timing of their receipt can be carried out as a state for any date or for any length of time (5, 10 days, etc.).

If there are repeated facts of disorders in certain suppliers, the analysis of the delivery conditions takes place, then when analyzing, it is necessary to use information about claims that have been made to these providers and the measures applied to them (sanctions) for violating the terms of the contracts for the supply of goods. When analyzing, it should be assessed with the possibility of refusing to conclude in the further contracts for the supply of goods with suppliers, which have previously allowed repeated violations of the terms of prisoners.

Commodity reserves are the amount of goods in monetary or natural terms that are at the disposal of trade enterprises (in warehouses, in trading halls) or on the way to a specific date. ATdepending on destination Commodity reserves are divided into:

Current storage reserves (provide everyday commerce needs);

Seasonal storage reserves (need for uninterrupted trade, regardless of the time of year, seasonal changes in supply and demand);

Emergency delivery reserves (required to provide goods to the population of hard-to-reach areas between the terms of the importation of goods).

To ensure a sustainable range of goods and, therefore, more complete satisfaction of the demand of buyers in trade enterprises should be carried out on the management of inventories.

Commodity Managementit is their normalization, operational accounting and control over their condition.

The rationing of commodity reserves implies the establishment of a standard (optimal size) of inventories. Under the optimal inventories, such a number of goods that would ensure the uninterrupted supply of their offer to customers at a minimum of costs.

When determining the optimal size of inventories, they proceed from the frequency of the importation and the magnitude of the one-time supply of goods, the volume of their day realization, as well as other factors. For each type of product, the value of an unmarked inventory is established, allowing to ensure uninterrupted trade in goods in case of unforeseen circumstances (late delivery of goods by the supplier, an increase in demand for this type of product, etc.).

An indicator that characterizes the degree of security of a trading enterprise in commodity reserves for a specific date is inventory in the days of turnover. They are calculated by dividing the magnitude of the commercial stocks on one-day turnover and show how many days of trade are enough inventory.

In the event of a reduction in the required amount of goods, employees of trading enterprises should take measures to accelerate their exposure. If unnecessary inventories are formed, then the reasons for their education (incorrect determination of the need for goods, low quality, high prices, etc.), and then measures are taken to stimulate the sale of these goods or return their supplier.

For analytical accounting of goods in warehouses, a quantitative cost card is applied (form No. TORG-28 1). It is conducted separately for each product name or several homogeneous goods of various purposes, but having the same price (Appendix 9)

Currently, electronic equipment is increasingly used to manage marketholds in trade. Appropriate software allows

Carry out the accounting of the deployed range of goods;

Lead card reader cards;

Keep the register of documents for the receipt and holiday of goods;

Calculate the cost of inventors.

In retail trade, the use of personal computers, cash terminals (POS-terminals), electronic cash registers equipped with scanners for reading barcodes and other peripheral devices, allows not only to monitor commodity reserves, but also keep records of the movement of goods starting with the conclusion of contracts And ending with their selling to the population.

Management of inventories on wholesale and retail trade enterprises

Commodity reserves are distinguished by the method of education and spending, and at the location.

Products that are stored in the store form the so-called stock of regular circulation goods, i.e. such stocks of goods that are spent daily and constantly updated regularly. These reserves constitute the main part of the commercial reserves in retail.

The process of forming inventory has an impact of a number of factors, the most important of which is to ensure a sustainable supply of goods. This factor performs the function of the trade conjuncture. However, on the smoothness of the sale of goods to the population with minimal inventories in stores affects a number of non-conjunctive order factors. These factors include: uniformity and frequency of transport, transportation conditions, the presence and condition of the logistics of trade, the physicochemical properties of goods. To have a comparative indicator for controlling and analyzing the state of inventory, which takes into account the influence of these factors, their rationing is carried out, that is, the necessary optimal value of the stock is determined. This value serves as an essential landmark in commercial work.

The normalization of inventories is inextricably linked with the rationalization of the response system and goes beyond the rationalization of inventories. It includes a comprehensive regulation of all interconnected stock formation processes - rationing, control over their condition, the procedure for replenishing and submitting orders, the size of the parties of goods, i.e., the management of the essence of the entire process of movement movement. The solution to this task requires the application of the appropriate inventory management system.

The theory of stock management, essentially can be viewed as one of the sections of the study of operations along with linear programming, game theory, theory of mass service.

There are many mathematical stock management models. All varieties of stock management systems can be reduced to two main types that differ in the principle of replenishment of stocks by information processing method: a system with a fixed order size and a system with a constant level of stock.

The system with a fixed order size assumes its size of constant, and re-order is supplied with a decrease in cash reserves to a certain critical level P (order point). The size of the goods batch is chosen so that the total cost management costs are minimal. The work of this system can be represented by the formula:

where r - order point; 3 - reserve reserve; R - average daily sale, rub.; Z - order delivery time, days.

The formula for defining an order (P) is based on the assumption that accounting status accounting is continuously, and as soon as the level of stocks falls below the order point, a new order is applied. In the absence of continuous accounting of stock states, the formula must be adjusted, take into account the sale between the checks.

P \u003d 3 + r (z + t / 2),

where T is the time interval between checks, days.

With periodic checks of the level of stock, it is better to use a system with a fixed periodicity of repetition of the order. If any quantity of goods was sold after the previous check, then the order is applied. Its size is equal to the difference between the maximum level, which takes place replenishment, and the actual level, at the time of the inspection. The maximum level of stocks is determined by the formula:

P \u003d 3 + R (z + t), the average level of stock is:

1 \u003d 3+ 0.5R (T · Z),

To determine the size of the order (q), one of two rules are applied:

1) q \u003d m - n, if z< t;

2) Q \u003d M - n - Q, if z\u003e t,

where n is the amount of cash at the time of verification, units; q - ordered quantity of goods, units; M - maximum order.

The overall annual cost management of all names of goods is expressed by the formula:

C \u003d K I (M 1)\u003e

where to I, - annual costs of management of stocks of goods, rub.

The selection of this or that method of inventory management depends on many factors, in particular on the conditions of production, the forms of the comma, the level of cost management costs, the nature of demand for goods, on the form of statement of state status, method of processing information.

The stability of any operation of the reserves management system is enhanced by the introduction of a backup reserve into it, since not all parameters characterizing the demand in the future period are known and defined.

The task of determining the optimal size of the backup stock is solved by looking for the likelihood that demand in the future period will be higher than the specified level. Therefore, any stock management system is directly related to the sales forecast.

Issues in the market economy have issues related to the regulation of inventories in wholesale and retail trade enterprises.

The main purpose of commodity reserves in the wholesale enterprise is to serve the needs in the goods of their buyers. In retail trade enterprises it is necessary to ensure a sustainable supply of goods taking into account the consumer demand. Moreover, the offer of goods should be expressed in the form of a formed assortment for this type of trading enterprise.

Consequently, the range of goods both in the wholesale enterprise and in a certain type of store is the initial, starting point for the creation of inventories.

In accordance with the assortment lists of the wholesale base, the store should also form inventory reserves identical in their structure. They need to be renewed by adjustable shipping goods.

Commodity reserves in the wholesale and shops must serve as a real offer of goods providing their smooth sale of both wholesale buyers and the population. In the course of implementation, inventories are consumed and new, proportioned by their structure and quantity required by the assortment should be transported. Otherwise, the stability of the formed assortment is violated and unfavorable conditions are created, the consequence of the investment of the company's income, deterioration of the maintenance of wholesale buyers and the population.

Inventory management always intends to optimize them, i.e., providing trade organization in such an assortment and in such quantities that match the foreseeable demand. Consequently, this most important management function is preceded by studying and forecasting market opportunities. To manage inventories - it means to plan a certain amount and structure of reserves in accordance with the goals set before the trade organization and control the inventory to constantly respond to the established criteria. Management must be systematic. In other words, a certain organizational mechanism must be provided, which by itself would ensure maintenance of the necessary inventories. The intervention of the manager should be required only when this mechanism does not work for some reason, as well as in exceptional cases that could not be provided in advance by the system and the program.

In the practice of trade, the magnitude of the inventory that must be kept is determined by several ways:

As the ratio of the inventory at a certain date to the volume of implementation on the same date for some previous period. Usually, this relationship is calculated at the beginning of the month, but some organizations prefer to operate with this indicator designed for the end of the month.

As a number of weeks of trade, which is enough for this stock. The source data is the well-known (or scheduled) commodity proofitability. For example, a three-time turnover of stocks is planned for the upcoming half of the year (27 trading weeks). From here, the margin is calculated by dividing 27: 3; Consequently, it is necessary to constantly have a stock that is enough for 9 weeks of trade. Now the amount of implementation on the upcoming 9 weeks is predicted, and it receives demanding stocks to the beginning of the period.

Accounting in stocks should be adjusted in physical terms - in pieces, units, masses, packaging. It is also necessary to be able to control these physical reserves. After all, the consumer buys packages, pieces, masses and volumes. The stock must be balanced so that the consumer can acquire the goods you need in a convenient form (packaging, packaging). Accounting for physical broadcasting, the collection of information on the sale of specific items of goods is much more difficult than obtaining data in the cost indicators. Meanwhile, trade leaders simply need to know which styles, sizes, colors are in demand, and which they do not go. In small stores, the collection of such data is not difficult. On large retailers with their extremely wide assortment and huge commodity masses, it is necessary to provide special - sometimes very complex - systems for collecting such information.

An indispensable prerequisite for inventory management is to account for implementation of possible more fractional product groups. The main technical means of solving this task is to use, for example, in the assembly nodes of stores of such control and cash registers, which can accumulate and issue dissected results (in many large stores, cash registers are connected to one or another computer, forming intra-magazine ACS, in the number of functions of which Includes inventory management). Modern cash registers are capable of issuing very detailed information. For example, the implementation of men's shirts can be registered (and then it can be generalized and analyzed) separately according to such categories: type of fabric (3 signs), price (4 signs of price range), style (3 signs), color, etc. Each sign is entered by pressing The corresponding key of the cash register. Shops where the range is very wide, often in this way register the implementation of particularly quickly wrapped and important products for them. Detailed accounting for the sale of the rest of the range is carried out with the help of tear-off perforated and other specialized commodity labels. Similar control systems are assumed for both wholesale bases. To manage inventories, it is necessary to accurately know the magnitude of the current inventory in value in value. At the enterprises selling passenger cars, furniture, household electrical appliances of long-term use and other expensive goods, fairly accurate data on current inventories managers can get from books and accounting documents. But universal shops, retail enterprises with mainly food assortment, haberdashery stores are not able to keep such prompt and detailed accounting. Their extremely wide and diverse range would have made extensive accounting operations unreasonably time-consuming and expensive. Therefore, they are forced from time to time to carry out inventory of inventories, i.e., actually recalculate, outweigh, lump all available stocks of goods. This procedure is very expensive and requiring a lot of time. As a result, the inventory is carried out relatively rarely, and the current commodity reserves are determined based on the data of the last inventory and accounting data over the subsequent period. According to the results of the inventory, it is not difficult to determine the estimated amount of implementation for the period between two inventory:

Commodity reserves According to the previous inventory + goods purchased between inventory inventories - reserves according to the last inventory data \u003d volume of implementation + amendments (selling goods, loss and embezzlement).

Based on the presence of these "amendments", the results of such calculations will be only approximate.

It should be emphasized here that the cost accounting is extremely important, and it cannot be replaced by a physical expression in any way - an extremely effective tool. Both types of accounting make it possible:

To identify exactly which product names, commodity groups and entire categories of goods are in the greatest demand. This allows you to make informed decisions on ordering additional lots of goods or, on the contrary, on the exclusion of goods from the range;

Optimize capital investment in commodity stocks. The consequence of too large stocks is to reduce trade turnover, turnover of capital and, it became possible, a decrease in profits.

In addition, it increases the costs of circulation, as the storage of goods requires certain costs;

Increase the validity of decisions taken regarding the purchase of goods. Knowing what goods the company has this time, and possessing information about the rate of realization of various names and varieties of goods, about demand for them, merchants have a base on which they can base their decisions regarding the optimization of the range.

In principle, monitoring the physical range is built on the same fundamentals as for the shipping campaign. It provides for the presence of a list or list of all goods included in the range. With the positions of this list and the data on the implementation of certain goods are compared.

In the list (and this, in essence, nothing more than the documentation model of the range) provides the necessary amounts of stocks for each position and the product group, threshold level (with reserve reduction to this level, it is necessary to order goods for replenishment of stock), delivery time, pace Implementation and other information.

The computer provides invaluable assistance in managing inventory management both in separate enterprises and in the scale of a whole trading company.

The concept, essence and types of commercial stocks. Characteristics of inventory management systems. Software for managing goods management in a trading enterprise. The main ways to improve the product management system and its reserves.

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.

Inventory management system in retail organization. Thesis: Management of inventories in retail chain. Effective cooperation with suppliers

Formation assortment and control commodity reserves at trade enterprises

Formation assortment and control commodity reserves In LLC Vityaz

Problems formation commodity assortment and office commodity reserves trade mediation

Control commodity reserves In market conditions

Control commodity reserves Enterprises

Introduction

Chapter 1. Theoretical aspects of the formation of commodity reserves in the retail chain

1.1 Characteristics and types of inventories

1.2 Structure, factors affecting the amount of inventories and types of stock management systems

Classification of commercial stocks

Commodity Management

Indicators of commodity stocks

Methods for analyzing and accounting the magnitude of commercial stocks

Estimated method

Balance Method

The concept, essence and types of commercial stocks. Characteristics of inventory management systems. Software for managing goods management in a trading enterprise. The main ways to improve the product management system and its reserves.

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

Similar documents

Last

It is necessary to know