8517,8 / 6544,8 * 100 = 130,15 %

2. We determine the deviation of the turnover of the reporting year from the turnover of the previous year:

Trade turnover of the reporting year – Trade turnover of the previous year

8517.8 – 6544.8 = +1973 thousand rubles.

3. We determine the retail turnover of the reporting year in comparable prices using the formula:

Turnover of the reporting year / Price index * 100

8517.8 / * 100 = 7605.2 thousand rubles.

4. We determine the growth rate of trade turnover in comparable prices using the formula:

Retail turnover reporting year

in comparable prices * 100

Retail turnover last year

7605,2 / 6544,8 * 100 = 116,2%

5. We determine the impact of price changes on the growth of retail turnover using the formula:

Actual turnover report. year – Trade turnover in comparable prices

8517.8 - 7605.2 = +912.6 thousand rubles.

6. We determine the impact of changes in physical volume on the growth of trade turnover using the formula:

Trade turnover in comparable prices – last year’s trade turnover

7605.2 – 6544.8 = +1060.4 thousand rubles.

Conclusions: The analysis revealed that, compared to the 3rd quarter of last year, retail turnover in current prices increased by 30.15%, which totals 1,973 thousand rubles, and in comparable prices, turnover increased by 16.2%.

The increase in trade turnover was influenced by higher prices and an increase in the physical volume of sales. Thus, due to an increase in prices by 12%, trade turnover increased by 912.6 thousand rubles, and due to an increase in physical volume - by 1060.4 thousand rubles.

When analyzing the structure of the RTO the following indicators are calculated:

1. Degree of implementation of the sales plan for certain types of goods

% v.p. = fact. turnover / plan. turnover * 100

1. RTO growth rate for each product group in current and comparable prices

· At current prices

Fact. turnover of the reporting year / actual. last year's turnover * 100

· At comparable prices

Actual growth rate prices / price index * 100

1. Deviation from plan = fact. turnover – plan, turnover
2. Deviation from last year = turnover of the reporting year – turnover of the previous year
3. The share of each product group in the total volume of RTO

Ud. weight = Turnover by product group / Entire RTO * 100

1. Deviation of shares from the plan and last year.

2.2 Planning of retail turnover

The purpose of planning retail turnover is to determine its economically justified volume for the future period on the basis of rational and effective use economic resources and improving both culture and quality of trade services.

The planning tasks are as follows:

· increase in the growth rate of sales of goods per consumer;

· optimization of the structure of retail trade turnover;

· identification of additional reserves of commodity resources;

· ensuring receipt of the required amount of profit.

The choice of method used when planning retail turnover indicators depends on the planning period, the availability of the necessary information, the training and qualifications of the economic service, and the availability of software.

The use of multivariate approaches when planning retail trade turnover increases the level of validity of plans and helps improve the efficiency of trading organizations.

Planning the total volume of retail turnover usually begins with determining its expected value, since the plan is developed several months before the planned period and by this time there are no actual indicators for the current year.

The expected turnover should be understood as the most probable, realistically feasible value. As a rule, the expected turnover should not be lower than that provided for in the plan for the rest of the year:

T cool = T fact + T cool,

9 months IV quarter

This takes into account data from an analysis of the implementation of the plan over the past period and prospects for the development of trade in the coming months.

Examples of problem solving

Typical task 3. The retail turnover plan for the year is 9660.0 thousand rubles, including 1575.0 thousand rubles for November and December. In fact, for nine months, retail turnover amounted to 7580.0 thousand rubles, for October - 765.0 thousand rubles. In November and December, it is planned to increase sales volume by 2%.

The expected turnover for November and December is:

1575.0 × 1.02 = 1606.5 (thousand rubles..)

The expected turnover for the year was:

7580.0 +765.0 + 1606.5 = 9951.5 (thousand rubles..)

The percentage of plan completion was:

9951.5: 9660.0 × 100 = 103%.

An important condition when planning trade turnover is to ensure comparability of its volume in terms of changes in the material and technical base of a trading organization. To calculate this indicator, the formula is used

T sop = T cool + K uv – K mind,

Typical task 4. Retail turnover of the organization according to plan -
2580.0 thousand rubles.., actually – 2575.0 thousand rubles. From October 1, two stores were transferred to another business entity, the planned volume of retail turnover is 10.5 thousand rubles.

Plan adjustment:

2580.0 – 10.5 = 2569.5 thousand rubles.

Plan completion percentage:

2575.0: 2569.5 × 100 = 100.2%.

Methods for planning retail turnover

By total volume

When planning the total volume of retail turnover of a trading organization, the following methods can be used

Methods for planning RTO by total volume.

1 method. Experimental-statistical

Retail trade turnover is planned taking into account the projected growth rate (Tr, %) of retail trade turnover and the consumer price index (i prices, %).

RTO PL = ,

Method 2.

Retail trade turnover is planned taking into account the purchasing power of the population.

Planning of retail trade turnover using this method occurs through determining the percentage of coverage of the population's cash income by retail trade turnover.

% coverage = =>

=> RTO PL =

Method 3.

Retail turnover is planned taking into account turnover per person.

RTO PER PERSON = =>

=> RTO PL = RTO PER 1 PERSON PL. * Number of serviced population of DPs.

Method 4

Retail trade turnover is planned according to the balance sheet linkage formula

P = TZ NP + P – V – TZ KP

TYPICAL PROBLEM 5:

Determine the retail turnover plan for the trading organization based on the data:

The expected retail turnover for the reporting year is 7586.3 thousand rubles.

The population served in the reporting year was 13,800 people.

In the planned year: Trade turnover per person will increase by 11.3%,

The population served will decrease by 0.6%.

1. We determine the turnover per person in the reporting year 7586.3 / 13800 = 0.5 thousand rubles.

2. We determine the turnover per person in the planned year

0.5 * 111.3 / 100 = 0.6 thousand rubles.

3. We determine the number of population served in the planned year

13800 * (100-0.6) / 100 = 13717 people.

4. We determine the retail turnover plan for the planned year

0.6 * 13717 = 8230.2 thousand rubles.

Answer: 8230.2 thousand rubles.

TYPICAL PROBLEM 2:

Determine the fabric sales plan for the planned year for the trade organization. The total volume of trade turnover in the reporting year was 4128.4 thousand rubles. Sales of fabrics in the reporting year amounted to 461.3 thousand rubles. In the planned year, the share of fabric sales increased by 1.6%. The total volume of trade turnover will increase by 7.3%.

1. Determine the share of fabric sales in the reporting year

461,3 / 4128,4 * 100 = 11,17%

2. Determine the share of fabric sales in the planned year

11,17 + 1,6 = 12,77%

3. Determine the volume of trade turnover in the planned year

4128.4 * 107.3 / 100 = 4429.8 thousand rubles.

4. We determine the plan for the sale of fabrics in the planned year

4429.8 * 12.77 / 100 = 565.7 thousand rubles.

Answer: 565.7 thousand rubles.

Wholesale trade turnover, its analysis and factors influencing its value. Wholesale turnover planning

In its own way economic essence Wholesale trade represents the sale of goods within the sphere of circulation, and in terms of material content - additional production operations for the movement of goods from manufacturers to retail organizations and other wholesale buyers of goods.

The need for the existence of a wholesale trade link is due to the following factors:

1. Production factors , including the specialization of manufacturing organizations in the production of consumer goods of a narrow range, which makes it difficult to sell goods directly to the retail trade network and requires their accumulation for a uniform supply of retail trade organizations.

2. Transport factors, manifested in the need to move consumer goods from points of production to areas of consumption.

3. Trading factors, providing for the formation of a trade assortment for specific retail and other wholesale organizations, the accumulation and storage of necessary inventories, and the organization of the import and export of goods.

The essence of wholesale trade is revealed through the following functions:

· providing retail trade organizations with consumer goods;

· formation of an assortment of goods in accordance with the requirements of the retail chain;

· ensuring timely delivery of goods to retail trade organizations;

· influencing manufacturers to produce goods of the required range and quality;

· study of demand for consumer goods;

· ensuring the process of storing goods, their packaging and further preparation for sale;

· supplying non-market consumers, supplying goods for export and storing them in the state reserve.

The main indicator characterizing wholesale trade is wholesale turnover. Under wholesale trade turnover means the sale of goods of non-own production and without modification to legal entities, separate units legal entities And individual entrepreneurs for the purpose of their further resale or professional use.

In economic practice, the following types of wholesale trade are distinguished:

· wholesale trade turnover for the sale of goods to customers (wholesale sales);

· interstate (interrepublican) wholesale trade turnover;

· intrasystem wholesale trade turnover.

The main type is wholesale trade turnover, which is the wholesale sale of goods within the region to market buyers. For the consumer cooperation system, they can be district consumer societies and their self-supporting divisions, public catering organizations and cooperative industry.

Interstate wholesale trade turnover represents turnover between republics and states and reflects the supply of goods outside the region under a contract or one-time transactions.

Intrasystem wholesale turnover reflects the supply of goods from one trading organization to another that is part of the same wholesale organization.

The combination of the above types of wholesale trade turnover represents the gross turnover of wholesale trade.

The classification of wholesale trade turnover by forms of commodity circulation is of practical importance. Traditionally, the following types of wholesale trade have been distinguished:

1. Wholesale and warehouse turnover, which is the wholesale sale of goods from the warehouses of wholesale organizations;

2. Transit turnover, defined as the supply of goods directly to customers, bypassing warehouses, but with the participation of a wholesale organization. IN practical activities There are two types of transit turnover:

· transit paid (the wholesale organization organizes payment for goods);

· unpaid transit (the wholesale organization organizes only the process of product distribution).

The following indicators of wholesale trade turnover are distinguished:

· wholesale sales of goods;

· receipt of goods to wholesale organizations;

· inventory in the wholesale segment at the beginning and end of the period.

Indicators of wholesale trade turnover are linked to balance sheets, which, as a rule, have expanded and abbreviated forms. In this case, the wholesale sales indicator is taken into account by total volume and assortment. In order to ensure comparability of the analysis with the retail turnover of the service area, accounting, analysis and planning of wholesale turnover and its indicators are carried out in free retail prices.

For the purposes of statistical observation, wholesale trade turnover is taken into account for shipped goods in the actual selling prices of organizations, including value added tax, excise taxes and other taxes, as well as a trade markup included in the selling price of the goods, regardless of whether settlements have been made with the wholesale trade organization for these goods or not.

Wholesale trade turnover is the most important economic indicator of wholesale trade organizations. Its significance in a market economy is as follows:

1. Wholesale trade turnover is a necessary element of commodity relations between production and retail trade, ensuring the rational organization of commodity circulation.

2. Wholesale trade turnover as an economic indicator characterizes the volume and structure of supplies of consumer goods to retail trade organizations and other wholesale buyers. Ultimately, wholesale trade works to more fully satisfy the effective demand of the population for goods and services.

3. Wholesale trade turnover is the main volume and evaluation indicator of wholesale trade organizations. In the context of the formation of market structures, the analysis of the wholesale sale of goods in connection with the final financial results of wholesale organizations in terms of its influence on the growth of profitability and profitability of their activities acquires particular importance.

TYPICAL PROBLEM 6:

Determine the wholesale turnover of the raipo base for the 2nd quarter of the planned year. In the reporting year, the retail turnover of service enterprises amounted to 3,685,840 rubles. The wholesale turnover of the base in the reporting year amounted to 1,485,310 rubles.

In the planned year, it is planned to increase the linkage coefficient of product distribution by 1.1%, and the retail turnover of serviced enterprises - by 6.5%.

1. Determine the linkage coefficient in the reporting year

Wholesale turnover \ Retail turnover * 100

1485310/3685840 * 100 =40,3%

2. We determine the retail turnover of serviced enterprises in the planned year

3685840*106.5/100=3925419.6 rub.

3. Determine the linkage coefficient in the planned year

4. Determine the wholesale turnover in the planned year

41.4*3925419.6/100=1625123.7 rub.

3.1 Analysis and planning of inventory in trade, analysis of goods receipt

Continuity and rhythm of trade services require the availability of inventory.

The formation of inventories is caused by a discrepancy in time and space between the need for them and the possibility of their production.

Inventories are accounted for in absolute and relative terms.

The absolute value of inventory can be measured in monetary terms and natural units (thousands, pieces), as well as relative indicators, which are the level of provision with inventory, the time of commodity circulation, and the speed of circulation.

Level of provision with commodity stocks ( U tz (day)) is calculated using the formula

The level of provision with commodity inventories characterizes how many days of trading this stock is sufficient.

The period during which commodity stocks are in the sphere of circulation is called the time of commodity circulation. This indicator depends on the volume of retail turnover and the amount of average inventory for a certain period. Commodity circulation time ( IN) is determined by the following formula:

Average inventory is determined by the chronological average using the formula

Inventory turnover characterizes the number of days in which the average inventory turns over.

Inventory turnover can also be expressed by the number of turnovers of the average inventory for a certain period, defined as the quotient of dividing the volume of retail turnover by the average inventory. Inventory turnover rate ( WITH) is determined by the formula

Where RTO – volume of trade turnover for the period, million rubles.

The purpose of inventory analysis is to identify reserves for accelerating their turnover while simultaneously ensuring High Quality services to the population.

Methodology for inventory analysis:

1 . Inventory in days of turnover.

Trade turnover refers to the volume of sales of goods in value terms at all links in the process of their economic movement from the manufacturer to the final consumer.

The following are distinguished: areas of statistical study of trade turnover:

1) assessment of the performance of a trading company; trade turnover is used as an indicator of revenue from the sale of goods;

2) in statistics of living standards, trade turnover is used to analyze the amount of money spent by the population on the purchase of goods and to assess the level of individual consumption;

3) when calculating GDP by end use in macroeconomic statistics, trade turnover is the basis for determining household expenditures on final consumption.

1) by natural composition (by product groups);

2) according to the economic purpose of the goods sold (trade turnover of means of production, final consumption goods, volume of purchases of agricultural products);

3) by type of ownership;

4) according to the territorial component.

The following are distinguished: turnover categories:

1) wholesale - the volume of sales of goods in large quantities by manufacturers and resellers to other resellers for their subsequent resale, as well as to mass consumers;

2) retail – the amount of sales of goods to the public for cash through various sales channels;

3) gross - the sum of all sales of goods for a certain period of time along the path of their movement from producer to consumer. He equal to the sum wholesale and retail trade turnover;

4) net - the sum of final sales, as a result of which the product leaves the scope of commodity circulation of the region or company. It is equal to the sum of retail turnover and wholesale sales to mass buyers and resellers.

Volume of trade turnover calculated by the formula:

Where R– prices of goods;

q– number of goods sold.

The dynamics of trade turnover is studied using the index method.

General turnover index determined by the formula:

Where p1, p0– prices for goods in the reporting and base periods;

q1, q0– the quantity of goods sold in the reporting and base periods.

This index characterizes the average change in the cost of the totality of goods sold in one period compared to another.

General index of physical volume of trade turnover determined by the formula:

Where R– comparable prices of goods.

This index characterizes the impact of changes in the volume of sales of goods on the dynamics of trade turnover.

General turnover index related to the general price index:

Where IrP– general price index according to Paasche.

This index reflects the impact of price changes on the dynamics of trade turnover, i.e. it shows how much on average prices for a set of goods have increased.

The relationship between the general trade turnover index, the general index of physical volume of trade turnover and the price index is expressed by the equality:

Retail turnover is an activity in the sphere of exchange associated with the sale of goods to end consumers for personal, family, household or collective use and ensures the promotion of goods from the manufacturer to the consumer. The purpose of analyzing retail turnover is to study trends in the development of retail turnover and justify growth reserves. For a more detailed analysis of trade turnover, let’s consider the indicators characterizing its growth by quarter (Table 3.1.1). At the same time, we will calculate the deviation of retail turnover from last year by quarter and for the organization as a whole using the following formula:

RTO = RTO - RTOprosh, where

RTOotch - retail trade turnover in 2009; RTOprosh - retail trade turnover in 2008.

The dynamics of retail turnover in current prices is calculated as:

Let's calculate retail turnover in comparable prices to determine the change in turnover without taking into account the influence of price.

RTOsop c. = , where

RTOsop c. - retail turnover in comparable prices; RTOact. c. - retail turnover in current prices; I prices - price index (1.0629).

The rate of change in retail turnover in comparable prices is calculated using the formula:

T change RTO = , where

RTO report sop c. - retail turnover in comparable prices in 2009.

Table 3.1.1

Dynamics of retail turnover for the year and by quarter.

The data in Table 2 shows that retail trade turnover in 2009 increased compared to the previous year both in current prices (the growth rate was 116.1%) and in comparable prices (the growth rate was 109.2%). The greatest increase in trade turnover in 2009 compared to 2008 was observed in the fourth quarter of 362.09 million rubles, and the growth rate was 118.2%, which is less than the growth rate of the third quarter. The high share of turnover in the fourth quarter is largely due to Christmas and New Year holidays. Smallest height trade turnover accounted for the second quarter of 237.38 million rubles. (113.67%), which negatively affects the retail turnover of the organization as a whole.

In general, the work of the Torgodezhda Unitary Enterprise is assessed positively, since in the reporting year, compared to the previous year, there was an increase in the organization’s turnover.

Let's evaluate retail turnover by product groups (Table 3.1.2.). To do this, we will use the data from the State statistical reporting according to form 3-torg "Report on retail trade" for 2008 and 2009 (Appendix 3.4). The dynamics of retail turnover in comparable prices is calculated as:

D RTO sop. c =*100%;

Table 3.1.2

Analysis of the dynamics of the assortment of retail turnover.

In general, for the organization, the turnover of the retail trading network in current prices increased in 2009 compared to last year by 15.49%, which totaled 1253 million rubles, and in comparable prices increased by 8.66%, which totaled 769. 13 million rubles. The growth in turnover of the retail trade network was influenced by the growth in retail turnover in current prices, which increased by 16.09% compared to last year, amounting to a total of 1,164 million rubles. The greatest growth is observed in such groups of goods as: clothing and linen 19.25%, which totals 563 million rubles, knitwear 17.27%, which totals 528 million rubles. Retail turnover of hosiery products increased by 98 million rubles. (12.13%). A decrease in retail turnover is observed for such groups of goods as hats by 33.3%, which totals 20 million rubles; other non-food products by 1.3%, which totaled 5 million rubles. In general, for the organization, retail turnover in comparable prices increased by 9.22% compared to last year, which totaled 728.75 million rubles. The greatest growth is observed in such groups of goods as: clothing and underwear 12.2%, which totals 381.58 million rubles, knitwear 10.3%, which totals 341.86 million rubles. Retail turnover of hosiery products increased by 51.3 million rubles. (5.5%). A decrease in retail turnover is observed for such groups of goods as: hats by 37.3%, which totals 21.9 million rubles; other non-food products by 7.1%, amounting to a total of 24.13 million. rub., so organizations need to pay attention to them Special attention. Vacations for non-cash payments also increased by 6 million rubles. in current prices (66.7%) and in comparable prices by 5.19 million rubles. (56.8%). Retail trade turnover outside the Republic of Belarus also increased compared to 2008, both in current prices by 82.6 million rubles (9.72%), and in comparable prices by 34.8 million rubles. (3.26%).

In order to improve the operation of stores and increase the volume of retail turnover, the organization plans to:

• - ensure constant monitoring of the sale of remaining goods in the stores of the UE "Torgodezhda", preventing the presence of slow-moving and stale products for sale, taking measures to return and replace goods that are not in consumer demand, conducting markdowns and sales.
• - open a new store selling hosiery and knitwear in rented space in the retail network of the Torgodezhda Unitary Enterprise, which will increase retail turnover by 300 million rubles;
• - take part in outbound trade events in Grodno and Moscow and additionally receive a turnover of at least 20 million rubles.
• - holding joint events with manufacturing companies: exhibitions and sales, demonstrations of models, purchasing conferences.
• - take part in fairs in Moscow, Russian Federation - receive a turnover of 1042 million rubles;
• - for public holidays (February 23 - Day of Defenders of the Fatherland and the Armed Forces of the Republic of Belarus, March 8 - Women's Day, May 9 - Victory Day, Christmas, New Year etc.) conduct expanded sales of gift assortment;
• - take part in the exhibition-fair “Hello, School” - receive a turnover of 290 million rubles;

Assessment of the implementation of the retail turnover plan for structural divisions is given in table. 3.1.3.

Table 3.1.3

Analysis of the implementation of the retail turnover plan by structural divisions

In the process of analyzing the implementation of the retail turnover plan by structural divisions, it was found that the plan was not fulfilled by all structural divisions. The greatest underfulfillment of the plan is observed at store No. 6 and amounted to 77.2 million rubles. (5.6%). The smallest underfulfillment of the plan was at store No. 2, which amounted to 36.3 million rubles. (0.9%). Event plan school market in 2009 it was overfulfilled by 11.4%, which amounts to 27.4 million rubles in total. Retail turnover for the organization as a whole in 2009 increased by 15.49% compared to last year. The increase in turnover compared to the previous year occurred in all structural divisions: the largest - at store No. 1 (16.78%), and the smallest - at store No. 6 (10.73%). Trade turnover outside the Republic of Belarus also increased by 9.76%.

Trade turnover is

1) the process of circulation of goods. 2) Economic indicator, reflecting the total cost of sales.

Distinguish wholesale and retail trade turnover .

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

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

Trade turnover, circulation of goods; stage of the reproduction process, covering the movement of goods from the sphere of production to the sphere of consumption. T. expresses the cost (amount) of sales of means of production and consumer goods, characterizes the quality and quantity of the party economic activity in the field of commodity circulation.

Wholesale T.

Retail T. expresses the amount of total retail sales goods and services of a commercial nature to the population purchasing them in exchange for their cash income. Through retail technology, the forms of value change and value and consumer value gain public recognition. Retail retail is one of the main indicators of the well-being of the people; it characterizes the amount of realized effective demand of the population; material basis it consists of commodity funds.

Turnover - this is one of the indicators of the effectiveness of the economic activities of a trading enterprise. Accelerating the circulation time of goods has great importance: increases the economic efficiency of everything social production, being at the same time an important condition increasing the profitability of the enterprise's trading activities. A slowdown, on the contrary, indicates a deterioration in its performance.

The turnover of goods can be accelerated only by improving all trade, commercial and economic activities of the enterprise. This requires a deep understanding of the influence of various factors on the formation of inventory.

Wholesale trade turnover.

Wholesale T. is a form of trade relations between enterprises; its main function is to supply the retail trade network with goods with the least amount of labor and money. It covers the sale of goods by production and marketing associations (enterprises) to trade organizations for subsequent sale to the public, as well as for industrial processing. There are 3 types of wholesale trade: turnover of means of production mainly according to material and technical supply plans; agricultural turnover products (purchases and sales of agricultural products and raw materials); turnover of consumer goods for market and non-market purposes. The volume of wholesale trade is determined by plans for retail turnover and production programs of industry and agriculture.

Intermediary sellers can be individuals, businesses and organizations that purchase goods from manufacturers or other sellers in order to resell or rent them to other consumers for a profit. Intermediate trade can be carried out by industrial, wholesale and retail enterprises, and intermediary firms.

The need for wholesale trade is caused by the social division of labor, the presence of commodity-money relations, the narrow specialization of industrial enterprises, the need for regional balancing of supply and demand, the rapid sale of manufactured goods to resume expanded reproduction, and bring it to the final consumer.

Characteristics of wholesale trade:

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

2) The wholesaler pays little attention to sales promotion and the location of his enterprise, because deals with professional clients, not the end consumer.

3) Differences in legal support and tax legislation (in countries with developed market economies).

Wholesale trade entities. Wholesale trade can be carried out by:

Specialized large enterprises with a full service cycle;

Incomplete, selling a wide and highly specialized assortment, intermediaries (firms of various forms of ownership, wholesalers-traveling salesmen, wholesale organizers, wholesalers-consignors, brokers, agents, etc.);

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

Warehouses of large retail and industrial enterprises, warehouse stores;

Wholesale enterprises of the “Cash-and-carry” type (paid - take it);

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

Wholesale functions:

Sales and its promotion;

Purchasing and formation of product range;

Breaking down large quantities of goods into small ones;

Warehousing, transportation, financing (if with deferred payment or pre-order without payment);

Taking risks;

Informing about the market, competitors, new products, price dynamics;

Management and consulting services.

The main purpose of wholesale trade is to organize an uninterrupted, rational supply of goods to retailers and industrial enterprises, to ensure a balance between supply and demand.

The main quantitative indicator that allows us to evaluate the volume of work in wholesale trade is wholesale trade turnover - this is the sale of goods in large quantities to wholesale trade enterprises for subsequent resale (retail trade - for sale to the public, other enterprises - for industrial consumption, etc.).

Wholesale classification:

By purpose: 3 types of wholesale sales turnover:

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

2. Interstate (interrepublican) supply (sale of goods outside the republic to other sovereign states on the basis of intergovernmental agreements);

3. Intra-system supply (sale within the republic by one wholesaler to another);

According to the forms of organization of goods movement:

1. warehouse (sale of goods to wholesale buyers directly from warehouses);

2. transit with participation in settlements - sale of goods from the warehouses of an industrial enterprise directly to the consumer, bypassing the warehouses of the wholesale base. In this case, the settlement with the shipper is carried out by the base, because by issuing an invoice for a batch of shipped goods in the name of the wholesale base, the latter, in turn, issues an invoice or invoice in the name of the buyer, including in the invoice amount a wholesale markup, determined by agreement of the parties in order to cover its expenses for organizing transit sales and make a profit .

Wholesale trade with participation in settlements - the sum of transit and warehouse, taking into account in the calculation of turnover. All qualitative indicators for assessing the work of wholesale trade are calculated in relation to wholesale trade turnover with participation in the calculations.

Tasks and procedure for analyzing wholesale trade turnover

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

Assess the implementation of the wholesale turnover plan and delivery of goods to customers;

Study them in dynamics;

Identify and measure the influence of the main factors on wholesale trade turnover;

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

Analysis steps:

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

The degree of implementation of the plan and the dynamics of wholesale trade turnover are assessed; analysis of the composition, assortment and structure of trade turnover for individual customers;

Fulfillment of the wholesale turnover plan according to the composition of types of wholesale sales: warehouse and transit with participation in settlements;

An assessment is made of the implementation of the wholesale trade turnover plan by product groups and by forms of wholesale sales (for example, shoes

Wholesale trade turnover can also be studied in the areas of sales of goods (by market and non-market funds).

Market funds - release to retail and catering enterprises for sale to the public.

Non-market funds - release to enterprises for production needs.

2. Analysis of the uniformity of supply by quarter, month, decade.

3. Analysis of the rationality of product distribution using mathematical programming methods: simplex, distribution, potential method, i.e. transport tasks.

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

From the provision and use of commodity resources:

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

From the status, development and efficiency of use of the MTB wholesale enterprise.

5. Conduct operational analysis of the supply of goods and wholesale trade turnover.

6. Planning of wholesale trade turnover.

The wholesale trade turnover plan includes: 1) the wholesale trade turnover plan by total volume, structure, types; 2) the rate of turnover of inventory; 3) commodity supply plan.

Trade turnover is the volume of sales of goods by a trading organization in monetary terms for a certain period of time.

Analysis of trade turnover allows us to assess the compliance of available goods with the demand of the population in order to take measures to optimize the structure of trade turnover, increase sales volume, accelerate the turnover of goods, rhythm and uniformity of sales. Trade turnover is divided into wholesale, retail and public catering turnover.

Types of trade turnover

Wholesale turnover- the volume of sales of goods by manufacturers or resellers to buyers for further use in commercial circulation. Mandatory sign of an operation attributed to wholesale trade, - presence of an invoice.

Retail turnover is the volume of sales of goods expressed in monetary terms to the population to satisfy their personal needs, as well as the sale of goods in small wholesale quantities to various institutions, organizations, enterprises (hospitals, kindergartens, rest homes and sanatoriums, etc.) for the contingents they serve.

The economic essence of retail trade turnover is expressed by relations associated with the exchange of money for goods. Retail turnover transfers goods to final consumers and characterizes the completion of the circulation process. Goods from the sphere of circulation enter the sphere of consumption, become the property of the consumer, are used or form a consumer fund, that is, they cease to be goods.

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

Retail turnover- This is the most important indicator of a trading enterprise. It can be considered as a result of the activities of a trading enterprise, and the volume of gross income and profit, which characterizes the effectiveness of trading activities, depends on it. The importance of a given enterprise in the consumer goods market can be judged by the volume of turnover, which is expressed by the amount of monetary proceeds for goods sold. Trade turnover has high quality and quantitative characteristics. The qualitative characteristic is related to the structure of trade turnover, i.e., the assortment composition, the quantitative characteristic of trade turnover is related to the volume of sales in monetary terms.

It is necessary to clearly distinguish between the concepts of “value” and “composition” of trade turnover: value is the totality of the amounts of trade revenue deposited at the cash desk or bank, the volume of small wholesale sales (by bank transfer), expenses incurred from cash proceeds (according to documents), and the composition trade turnover consists of various types sales

The composition of retail turnover includes: revenue from the sale of food and non-food products through the retail trade network (shops, stalls, tents), through a network of vending machines or the use of delivery or peddling trade; sale of goods to the public on credit with installment payment; turnover of public catering establishments selling semi-finished products, products of their own production, purchased goods; sale of printed publications (books, newspapers, magazines), including by subscription; revenue from the sale of medicines in pharmacies; sale of goods to various organizations, institutions, enterprises for their non-productive consumption and other types of sales.

The structure (or assortment composition) of trade turnover includes food and non-food products sold by a specific trading enterprise. These products are divided into assortment groups and subgroups and, with further detail, types, varieties, models, and sizes are considered.

The commodity structure of non-food products consists of the following assortment groups: laundry soap and synthetic detergents; toilet soap and perfumes; haberdashery and threads; goods for cultural, household and household purposes; knitwear and hosiery; clothing, linen, hats and furs; fabrics; shoes; other non-food products.

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

Trade turnover indicators

Indicators characterizing the turnover of a trading enterprise include: volume of trade turnover in value terms in current and comparable prices, assortment structure for individual product groups (in rubles and percentages), one-day trade turnover, trade turnover per employee, including per employee of a counter (trade group), time of circulation of goods in days and turnover rate (number of revolutions).

Analysis of turnover indicators allows us to establish the main qualitative and quantitative indicators of the work of a trading organization in the current period. The economic feasibility of calculations for the coming period depends on the depth and completeness of the analysis and the correctness of the conclusions drawn from the analysis results. Based on the results of the analysis, one can judge to what extent the sales forecast has been fulfilled and customer demand has been satisfied, what caused changes in turnover during the reporting period, and assess the degree to which the actual results of the enterprise’s activities correspond to the intended strategy.

Data from accounting, statistical and operational reporting are the main sources of information for analyzing trade turnover. It begins with determining the volume of trade turnover in monetary terms or in physical terms for a certain period (decade, month, quarter, half-year, year). The resulting reporting data is compared with the forecasted indicators for these periods. By analyzing trade turnover, patterns in its development are identified. For this purpose, the dynamics of trade turnover is calculated in current and comparable prices.

1. The dynamics of growth in trade turnover at current prices (ATO) is calculated using the formula:

ATO = (Actual turnover of the reporting year at current prices * 100) / Actual turnover of last year

If prices have changed in the analyzed period, then the actual data on the sale of goods must be expressed in prices at which the turnover was predicted. To do this, a price index is calculated. In the context of a noticeable influence of inflationary processes on the economic life of the country, which has led to high rates of price growth and depreciation of money, the use of a price index is of particular importance.

2. The price index shows the change in the total cost of a certain number of goods over the analyzed period. The price index is calculated using the formula:

I price = C quoted / C base

where, C report - the price in the reporting period, C base - the price in the base period (last year), taken as 100%.

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

THAT fact in comparative prices = (actual trade turnover in current prices / price index) * 100%

For example, in the reporting year there was a 20% increase in prices. Let's calculate the dynamics of trade turnover based on previous data in current and comparable prices. 1. Dynamics of trade turnover at current prices: 122%; 2. The price index was 120 / 100 = 1.2; 3. Let's calculate the actual turnover of the reporting year in comparable prices: 22000.0 / 1.2 = 18333.0 thousand rubles. 4. Let’s calculate the dynamics of trade turnover growth in comparable prices: (18333.0 / 18000.0)*100 = 101.85%. As can be seen from the calculations, the turnover of the reporting year increased by 22% compared to last year at current prices, but after calculating the dynamics of trade turnover in comparable prices, it turned out that the turnover increased due to an increase in prices. At constant prices of the base period, trade turnover would amount to only 18333.0 thousand rubles, or 101.85%. Thus, trade turnover increased in the reporting year only due to rising prices, and not due to an increase in the number of goods sold. Further analysis of the total volume of trade turnover is carried out by quarter, which makes it possible to determine the uniformity of sales throughout the year and identify the degree of satisfaction of consumer demand by season.

4. When analyzing the rhythm of sales, determine the coefficient of rhythm of turnover using the formula:

K rhythm = Quarterly sales plan / Annual sales plan

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

Economically sound forecasts of trade turnover by quarter (period of the year) play an important role for the rhythmic satisfaction of consumer demand, stable money circulation, ensuring the development of trade turnover and related other indicators of the enterprise’s trading activity. After determining the annual turnover broken down by quarter, they begin to forecast it for individual product groups and goods, taking into account the seasonality of population demand and the current level of sales of goods. So, in summer period There is a slight reduction in the consumption of meat and meat products due to an increase in the consumption of milk and dairy products, vegetables, and fruits. And in the first and fourth quarters, the consumption of meat, sausages, and poultry increases.

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

Table 1. Analysis of sales rhythm

The volume of actual trade turnover exceeded the forecast value by 0.65% (3,100:3,080*100 = 100.65%), but sales were not carried out rhythmically enough compared to the forecast, since the volumes and shares of sales in certain periods changed. The sales rhythm coefficient was:

The calculated values ​​of rhythm coefficients are less than 1, which indicates insufficient rhythm of sales in the reporting period. Forecasts for sales volumes were fulfilled only in the 1st and 2nd quarters, and were not fulfilled in the 3rd and 4th quarters. The analysis of the implementation of the sales forecast by quarter must be supplemented with an analysis of sales of goods by month. This analysis makes it possible to assess the uniformity of the implementation of the turnover forecast within quarters, to promptly identify the reasons for the emerging discrepancy between the actual data and the forecast and take appropriate measures.

On final stage Analyzing the rhythm of sales determine the volume of decrease in turnover as a result of disruption of the rhythm of sales using the formula:

ΔTOCritm = (1 - Critm)*TO0.

As a continuation and specification of the analysis of the total volume of trade turnover, the assortment and structure of trade turnover are studied. The success of a trade organization largely depends on the reasonable formation of a product range that meets customer requirements.

Product range

The product range is a list of product names. There are full assortments (all types and varieties), group assortments (by related groups), intra-group assortments, as well as main and additional assortments. The main assortment includes products that form the bulk of the sales volume of a trading organization. Products of an additional range are sold in order to provide customers with additional services and generate additional profit. During the analysis, the assortment renewal coefficient is determined as the ratio of new products in a certain group to total number their varieties. The analysis also determines the degree of fulfillment of the assortment plan.

To calculate the average percentage for the assortment, it is necessary to divide the turnover counted towards the plan by the amount of the planned turnover. Fulfilling the assortment plan does not always mean fulfilling the structure plan. Analysis of the trade turnover of a trading enterprise by product structure involves a quantitative and cost assessment of the sales of individual goods and product groups in the total volume of trade turnover, as well as determining the dynamics of structural changes.

The results of the analysis are used to study the influence of the structure of trade turnover on the main performance indicators: gross income, costs, profit and to identify the correspondence of the structure of product supply to consumer demand - and have a decisive impact on the formation of orders to suppliers and the choice of suppliers themselves. Analysis of trade turnover by product groups and individual goods is carried out on the basis of data from quarterly and annual reports on the sale of goods. The identified results make it possible to identify the positive aspects of the work, consolidate and develop them in the planned period, as well as reveal shortcomings and outline measures to eliminate them for the future.

Having established changes in the structure of trade turnover, it is necessary to determine the reasons that caused the changes in trade turnover. This is the most important point in the analysis of trade turnover. Here you can use the balance sheet linkage formula for trade turnover indicators:

31 + P = TO+ V + E + U + 32

Where,
31 - inventory at the beginning of the planning period;
P - receipt of goods;
TO - sales (sales) by total volume and by individual product groups;
B - disposal of goods (return to warehouse or transfer to another department);
E - natural decline;
U - markdown of goods;
32 - inventory at the end of the period.

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

The analysis of trade turnover ends with conclusions based on the results and determination of prospects for growth in the total volume and changes in the structure of sales of goods. Conclusions, generalizations and suggestions are used in developing a sales forecast and as an effective means of economic management, through which control is carried out and measures are developed to ensure a steady increase in trade turnover.