Degree work organization of commercial services. Introduction The relevance of the commercial activities of the enterprise

essay

Course work: 45 p., 16 tables, 2 figs. 25 sources, 1 application

Commerce, commercial activities, organization of commercial activities in a trading enterprise

Object of study: Borisovskoye raipo.
Subject of study of the course work: commercial activity in a trading enterprise.
The purpose of the work: to analyze the organization of commercial activities of the Borisov Raipo.
Research methods: comparative analysis, grouping, economic-mathematical.
Research and development: the organization of commercial activities was studied on the example of the Borisov Raipo, proposals were developed to improve the efficiency of commercial activities at the enterprise.
Area of possible practical application: activity of trade enterprises of the Republic of Belarus.

The author of the work confirms that the calculation and analytical material presented in it correctly and objectively reflects the state of the process under study, and all theoretical, methodological and methodological provisions and concepts borrowed from literary and other sources are accompanied by references to the authors.
_____________________
(student's signature)

Introduction

Commercial activity is a broad and complex concept that includes a set of techniques and methods that ensure the maximum profitability of any trading operation for each of the partners, taking into account the interests of the end consumer. The main goal of commercial activity is to make a profit through meeting customer demand with a high culture of commercial service. This goal is equally important for organizations and enterprises, and for individuals carrying out purchase and sale operations in the market of goods and services.
Management is a conscious human impact on objects and processes in order to give the enterprise a commercial orientation and obtain certain results.
Business management cannot be separated from the management system of an industrial enterprise, which performs functions related to technological, economic and financial activities. When building a business management structure, it is necessary to take into account the interaction and subordination of all the constituent elements that form an integral enterprise management system.
The organization of commercial activity in modern conditions is based on the following principles: complete equality of partners in the supply of goods; economic independence of suppliers and buyers; strict material and financial responsibility of the parties for the fulfillment of the obligations assumed.
The ability to competently, and most importantly, effectively sell the company's products is a subtle art in which to rely only on a little practical experience, common sense and intuition is not enough.
The process of saturating the consumer market with goods and increasing competition will require from those who have recently joined this business and want to stay in it for a long time, deep and comprehensive knowledge of its fundamentals in the context of various aspects of business management.
The above determines the relevance of the research topic of the course work.
Subject of study of the course work: commercial activity in a trading enterprise.
Object of study of the course work: Borisovskoye raipo.
The purpose of the study of the course work: to analyze the organization of commercial activities of the Borisov Raipo.
Objectives of the course work:

The first chapter of the course work is of a general theoretical nature: it analyzes general theoretical approaches to the features of managing commercial activities in a trading enterprise.
The second chapter of the course work is of an analytical nature: it gives a brief organizational and economic characteristics of the Borisov Raipo, studies the features of the management of the commercial activities of the enterprise, taking into account the specifics of the activity.
The third chapter is of a practical nature: taking into account the general theoretical materials presented in the first chapter, as well as the analysis of the activities of the Borisov Raipo, proposals are being developed to improve the management of commercial activities at the analyzed enterprise.
When writing a term paper, scientific works of both domestic and foreign authors were used, as well as materials from periodicals and resources of the Internet electronic network.
When writing a term paper, such scientific research methods as: synthesis, analysis, observation were used.

1 Theoretical foundations of commercial activity

1.1 The concept, essence and features of the commercial activities of a trading enterprise

Trade is one of the most important branches of the national economy, since it ensures the circulation of goods, their movement from the sphere of production to the sphere of consumption. It can be considered as a type of entrepreneurial activity associated with the purchase and sale of goods and the provision of services to customers.
Depending on the purpose for which goods are purchased, trade is divided into two types:

home use

The long-term goal of a retailer is to maximize profits. This goal can be realized only through the maximum satisfaction of the needs of consumers. Along with the named goal, depending on the specific conditions, there may be other criteria - for example, increasing the market share, minimizing costs, etc.
The main trading functions of retailers include:

Commerce as a kind of human activity, most of us associate with trade. It's completely natural, as it happens this term from Latin (commercium - trade). However, such an interpretation of commerce as a term is too narrow and clearly insufficient to clarify the concept and essence of commercial activity.
Commercial activity is a narrower concept than entrepreneurship. Entrepreneurship is the organization of economic, industrial and other activities that bring income to the entrepreneur. Entrepreneurship can mean the organization of an industrial enterprise, a rural farm, a trading enterprise, a service enterprise, a bank, a lawyer's office, a publishing house, a research institution, a cooperative, etc. Of all these types of entrepreneurial activities, only trading is a purely commercial activity.
Thus, commerce should be considered as one of the forms (types) of entrepreneurial activity. At the same time, in some types of business activities, transactions for the purchase and sale of goods, raw materials, prepared products, semi-finished products, etc., can be carried out, i.e. elements of commercial activity can be carried out in all types of business, but are not for them decisive, main.
Consequently, commercial work in trade is a vast area of operational and organizational activities of trade organizations and enterprises aimed at completing the processes of purchase and sales of goods to meet the demand of the population and make a profit.
Commercial activity in trade is a broader concept than a simple purchase and sale of goods. In order for the act of purchase and sale to take place, a trade entrepreneur needs to perform some operational, organizational and economic operations, including studying the demand of the population and the market for the sale of goods, finding suppliers and buyers of goods, establishing rational economic relations with them, transporting goods, advertising and information work for the sale of goods, the organization of trade services, etc. Commercial activity is a part of entrepreneurial activity in the commodity market and differs from it by and large only in that it does not cover the process of manufacturing a product or providing a service. In a broad sense, any organization that offers the products of the labor of its employees to the market, and, therefore, participates in the exchange process, can be classified as a sale entity.
The subject of commercial activity is the purchase and sale of goods. However, in the broadest sense of the word, not only produced material objects, but also services, and even objects of intellectual property should be considered as goods. A product as an object of commercial transactions (purchase and sale transactions) has potential and real utility.
At the present stage, the commercial work of trade organizations and enterprises should contribute to the expansion of the sphere of external economic activity using various forms of economic and financial relations (barter, clearing, settlements in hard currency, etc.).
The main goal of commercial activity in consumer cooperation is aimed at achieving the economic and social efficiency of the system. In connection with the increasing role of commerce in market conditions, increased competition, the need for an integrated and systematic use of marketing and logistics approaches to managing commercial processes, the need to manage commercial activities in consumer cooperation is increasing, while competitive environment data should be used, analysis of external and internal factors of functioning organizations of consumer cooperation in the commodity market.
The management of commercial activities of consumer cooperatives is based on the following principles:

The management of the commercial activity of consumer cooperation is a system of measures that take into account the social orientation, the competitive advantages of the functioning of the system in the commodity market, the possibility of using cross-industry integration to meet the needs of the population served in goods and make a profit.
The objectives of business management are:

economic work

management decisions

information technologies

strategic management

The management of commercial activities will help to increase the degree of cooperation of the population, increase the market share, and increase the degree of coverage of cash income aimed at the purchase of goods.
The main direction of improving the management of commodity flows is the development of industries for the formation of commodity markets in the regions.
A systematic approach to managing the commercial activities of cooperative organizations is that procurement, production and trade enterprises of consumer cooperation should work as a single and well-coordinated mechanism, ensuring the purchase, production and sale of goods, depending on the structure of market demand, effective management the process of promoting goods to the buyer based on logistics and marketing approaches.
Consumer cooperation, which has a diversified nature of activity, plays an important role in the formation of local markets in the regions. The development of regional markets is a real opportunity to strengthen the socio-economic potential of the system of consumer cooperation. Cooperative organizations are strengthening their positions in local markets, increasing their share in the retail turnover of the territories, gaining the trust of customers, expanding the range of goods at enterprises.

1.2 The main stages and elements of the content of the commercial activities of a trading enterprise

Commercial work on the retail sale of goods consists of the following stages:

retail

Commercial work on the sale of goods in retail trade enterprises, in contrast to wholesale enterprises, has features. Retail trade enterprises sell goods directly to the public, using their own, specific ways and methods of retail sale.
By the nature of the functions performed, the processes performed in trade can also be divided into two main types:

Commercial processes - processes associated with a change in value, i.e., the purchase and sale of goods. These include organizational and economic processes that are not directly related to sales acts, but ensure the continuity of their implementation and do not have an industrial (technological) nature (study of needs, conclusion of sales contracts, advertising, etc.).
The main commercial processes in trade can be divided into the following types:

various forms

trade assortment

Technological processes - processes associated with the movement of goods as a use value and which are a continuation of the production process in the sphere of circulation (transportation, storage, packaging, packaging, sorting, etc.). They represent the unity of three elements - living labor, means of labor and objects of labor.
The means of labor are all those things with the help of which a person acts on the object of his labor and modifies it. The means of labor include, first of all, tools of labor, as well as industrial buildings, warehouses, vehicles etc. The tools of labor in trade are trading machines, devices, various trade and technological equipment.
The objects of labor in technological processes include goods in circulation, containers.
Technological processes are the object of study of a special discipline - the organization and technology of trade, the most important task of which is the scientific organization of the interaction of tools and objects of labor with labor force, in order to rationally use, on the one hand, living labor, and on the other, the material elements of labor, i.e., tools and objects of labor.
In addition to commercial and production processes in trade, so-called additional trade services are performed, since the implementation of acts of purchase and sale of goods is overgrown with various customer service operations. In civilized trade, it is these additional services that, by their nature, are becoming more and more dominant in terms of the amount of labor expended on them (delivery of goods to their homes, installation of purchased technically complex goods at buyers' homes, taking orders from buyers, etc.).
According to their functional content, additional trading services can be classified as both technological and commercial processes.
Trading services, depending on the link in the sphere of commodity circulation where they are provided to buyers, can be divided into two types:

The first type of service is associated, as a rule, with the process of wholesale of goods. The composition and types of wholesale trade services can be very diverse both in terms of functions, purpose, and sources of financing, types of payments, etc. For example, according to the functional purpose, services can be technological (storage of goods, sorting, packaging, packaging, transportation and etc.), commercial (commission, advertising, marketing, etc.), organizational and advisory (advisory and information, trade and settlement).
Services provided to customers in the store can be divided into three types:

The main varieties of commercial activity fully reflect its essence. Firstly, we are talking about supplying the enterprise with the raw materials and products necessary for it. The work associated with their procurement includes the following main operations:

In typical situations, they (subdivisions) are assigned the following names:

Trade and intermediary operations in the consumer and industrial (business) markets should be singled out as a separate category, meaning, first of all, wholesale and retail trade. The participation of an intermediary in the process of goods distribution is in many cases a necessary condition for concluding a sale and purchase transaction, as it provides consumers with wider access to the product. Moreover, in the consumer market, the buyer, almost always, can purchase goods only through an intermediary (retailer), since manufacturers almost never work with individuals.
Commercial activity is always associated with the performance of operations to bring material resources from suppliers to consumers. These operations include:

In general, all these operations, depending on the specific situation, can be conditionally divided into two categories - marketing and supply. Sales operations and processes are related to the production and delivery of products. The production process ends with the sale of products. Supply operations are associated with the production consumption of material resources, obtaining material resources and providing them to enterprises in the production and non-production sectors.
To study suppliers and their capabilities, employees of commercial services should take part in the work of commodity exchanges, wholesale fairs, exhibitions-sales and exhibitions-views of samples of the best and new products, monitor advertisements in the media, supply and demand bulletins, exchange reports, prospectuses, catalogs, etc. It is advisable to visit manufacturing enterprises (suppliers) to get acquainted with their production capabilities, volume and quality of products, take part in meetings with industry workers.
Important tasks of the commercial service in trade are the study and forecasting of the capacity of regional and commodity markets, the development and improvement of advertising and information activities, and the coordination of procurement work among suppliers and consumers. For this, experience is needed. foreign countries in the use of marketing, which allows you to successfully organize the commercial activities of enterprises in market conditions.

2 Features of the commercial activities of the Borisov Raipo

2.1 Organizational and economic characteristics of the Borisov regional district

Borisov consumer society is a diversified organization engaged in trading activities, public catering, procurement, production of consumer goods, provision of services, transportation of goods, foreign economic activity. The Borisov District Consumer Society is a legal entity, a non-profit organization created in the form of a consumer cooperative, has an independent balance sheet, settlement and other accounts in banks and other non-bank credit and financial organizations, a seal from its full name, stamps. Raipo, on a voluntary basis, is a member of the Minsk Regional Union of Consumer Societies and the Belarusian Republican Union of Consumer Societies.
The main tasks of the RIPO are:

retail

Catering

Borisov district consumer society is a legal
As of 01.01.2011, the statutory fund of the raipo amounted to 2 million rubles.
The replacement cost of the organization's fixed assets as of January 1, 2011 amounted to 21.9 billion rubles, depreciation of fixed assets - 10.4 billion rubles, residual value - 11.5 billion rubles. The degree of depreciation of fixed assets in the whole organization is 47.3%.
As of 01.01.2011, the trading branch of the raipo had 96 stores, trading area which is 8152 sq. meters, including in rural areas - 85 stores with a total sales area of 7287 sq. meters. Servicing residents of small rural settlements that do not have a stationary retail trading network, carry out 5 autoshops.
As of January 1, 2011, the public catering industry of the raipo was represented by 12 facilities for 263 seats, including a buffet in the village of Gantsevichi for 12 seats, a buffet in the village of Velyatichi for 24 seats, a buffet in the village of Bolshaya Ukholoda for 24 seats, a beer bar in the village of Loshnitsa for 24 seats, a bar "Bistro" in the city of Borisov for 12 seats, a cafeteria in the village of Zorichi for 12 seats, in the village of Ozdyatichi for 8 seats, in the village of Zabashevichi for 12 seats, a snack bar (sandwich) in the village of K. Sloboda for 12 seats, a cafe "Kolosok" in the village of Zembin for 40 seats, a culinary shop in the village of Pchelnik. In December 2011, a roadside service facility was put into operation - the cafe "Borisovchanka" for 43 seats, located at 471 km of the Moscow-Brest highway.
Procurement activity in the district is carried out by 96 stores and 8 universal procurement points. There are 8 manufacturers working in the region. The production branch of the raipo is represented by a bakery, a workshop of semi-finished products, sewing shop, a workshop for the production of ritual accessories and a site for the production of plastic bags. Warehousing of the organization includes 7 warehouses (3 food), with an area of 2.496 thousand square meters. m, 1 vegetable storage with a capacity of 450 tons, 1 potato storage with a capacity of 450 tons, 1 warehouse for secondary raw materials with an area of 325 sq.m., 1 warehouse for livestock raw materials and furs with an area of 340 sq.m. meters, a pickling station with an area of 350 sq. meters.
As of January 1, 2011, there are 52 units of vehicles on the balance sheet of the OSB "Avtobaza of Borisov Raipo", including 48 trucks, 2 special cars, 1 tractor, 1 bus.
The analysis carried out financially economic activity The Borisovskiy Raipo showed that the organization, based on the results of its work, has been operating profitably over the past years. In 2011, the sales profit amounted to 45 million rubles. The retail turnover of the organization in comparison with 2010 in comparable prices amounted to 99.8% or 36049 million rubles. The output of the main groups of consumer goods in 2011 compared to 2010 in comparable prices amounted to 77.5% (1,779 million rubles). Profit from the sale of consumer goods in 2011 amounted to 12 million rubles. In 2010, the loss was 69 million rubles. Retail trade turnover in 2011 amounted to 34565 million rubles. or 99.8% in comparable prices by 2010. The retail turnover of public catering in 2011 amounted to 1484 million rubles, the growth rate in comparable prices by 2010 was 100.1%. The volume of procurement turnover in 2011 amounted to 2266 million rubles, which is 3.9% more than in 2010 in comparable prices.
The production of consumer goods in 2011 compared to 2010 increased by 28.95%, in total terms, the volume of production amounted to 2294 million rubles. Compared to the previous period, the volumes of production of semi-finished meat products, bread and bakery products increased.
The proceeds from sales (without VAT, excise taxes and other payments) in general for the Borisovskiy Raipo in 2011 amounted to 42,404 million rubles. (for 2010 - 41159 million rubles). According to the results of activities in 2011, a profit from sales was received in the amount of 45 million rubles. (in 2010 - a loss of 188 million rubles, 2009 - a profit of 171 million rubles, 2008 - a profit of 1 million rubles). Taking into account the balance of operating and non-operating income and expenses in 2011, profit before tax amounted to 119 million rubles. (in 2010 - 141 million rubles, in 2009 - 83 million rubles, in 2008 - 92 million rubles). Net profit for 2011 amounted to 12 million rubles. (2010 - 1 million rubles, 2009 - 15 million rubles, 2008 - 6 million rubles). In 2011, profit was received in all branches of the organization's activity, except for public catering, where the loss from sales amounted to 25 million rubles. and reduced the net profit in the Borisov Raipo by 25 million rubles.
The dynamics of indicators of liquidity and solvency ratios for Borisovsky raipo is presented in the following table 2.1.

Table 2.1 - Dynamics of indicators of liquidity and solvency ratios for Borisovsky raipo.

2009
2010
2011
2012

Name of indicator
1. Current liquidity ratio	?1,00	0,80	0,86	0,74	0,78
2. Absolute liquidity ratio	?0,2	0,04	0,04	0,03	0,024
3. Ratio of own working capital	0,10	–0,27	–0,24	–0,66	–0,38
4. Coverage ratio of financial liabilities with assets	? 0,85	0,39	0,39	0,43	0,46

The value of the current liquidity ratio in the Borisov Raipo for the analyzed period did not meet the standard. As of January 1, 2012, current liquidity was provided at the level of 0.78 rubles of current assets per 1 ruble of short-term liabilities.
The value of the absolute liquidity ratio during 2009–2012 less than the standard. As of 01/01/2012, the organization is able to immediately pay off only 12% of current liabilities.
The coefficient of security with own working capital characterizes the presence of the enterprise's own working capital required for its financial sustainability. This coefficient has a negative value, which indicates the insolvency of the organization and the lack of own funds necessary for conducting business activities and timely repayment of obligations.
The asset coverage ratio of financial liabilities characterizes the company's ability to pay for its financial liabilities after the sale of assets. The value of this coefficient is within the limits of the standard.
The dynamics of the profitability indicators of the Borisovsky raipo is presented in the following table 2.2.

Table 2.2 - Dynamics of the profitability indicators of the Borisovsky raipo.

Name of indicator	By profit from sales			By net profit
Name of indicator	2009	2010	2011	2009	2010	2011
1. Profitability of sales	1,45	1,83	1,26	0,22	0,30	0,26
2. Profitability of sold products	1,47	1,86	1,28	0,23	0,31	0,26
3. Profitability equity	2,60	2,98	2,12	0,40	0,49	0,44
4. Return on assets	2,02	2,33	1,56	0,31	0,38	0,32
5. Profitability of non-current assets	2,62	3,12	2,25	0,22	0,30	0,26

In 2011, the level of profitability of the Borisovskiy Raipo decreased compared to 2010. The profitability of sold products (by profit on sales) in 2011 amounted to 1.3% against 1.9% in 2010, the return on sales was 1.3% against 1.8% in 2010
Analysis of the turnover of the organization's funds is presented in table 2.3.

Table 2.3 - Analysis of the turnover of the organization's funds.

An analysis of the turnover of the organization's funds indicates an acceleration in the turnover of all presented funds of the organization (in 2010 compared to 2008–2009), except for finished products. The turnover of all capital in 2010 was 164 days (accelerated by 27 days compared to 2009), equity - 85 days (accelerated by 17 days), accounts payable- 41 days (accelerated by 2 days), finished products - 27 days (unchanged compared to 2009), etc.
The dynamics of accounts payable and receivable of the enterprise is presented in table 2.4.

Table 2.4 - Dynamics of accounts payable and receivable of the enterprise.

As of January 1, 2011, the accounts payable of the Borisovskiy Raipo amounted to 5,632 million rubles, which is 16% more than on January 1, 2011. In the structure of accounts payable as of January 1, 2011, 94.1% (5,300 million rubles) accounted for by debts to suppliers and contractors, 2.7% (153 million rubles) - current wage arrears and settlements with personnel for other operations, 1.26% (71 million rubles) - advances received, 1, 88% (106 million rubles) - payments for taxes and fees and social insurance. The amount of overdue accounts payable of the organization as of 01.01.2011 amounted to 995 million rubles. or 17.7% of all accounts payable (as of January 1, 2011 - 1,082 million rubles or 22.4%).
As of 01.01.2011, the amount of receivables of the Borisovskiy Raipo amounted to 1,580 million rubles, including 124 million rubles. (7.8%) - overdue. Compared to the beginning of 2011, accounts receivable increased by 19.2%, including overdue accounts receivable - decreased by 23.5%. In the structure of accounts receivable as of January 1, 2011, 60.7% (RUB 959 million) accounted for settlements with buyers and customers, 1.5% (RUB 24 million) - settlements with suppliers and contractors, 6.9% ( 109 million rubles) - settlements with the budget.
The supreme governing body of the Borisov consumer society is the Assembly of authorized representatives of the consumer society. executive body The raipo is the board of the consumer society, which is accountable to the assembly. The general management of the consumer society is carried out by the chairman of the board of the raipo. The functions of control over compliance with the charter of the organization, its financial and economic activities, as well as the activities of legal entities and structural divisions created by the consumer society are performed by the audit commission of the company.
Average headcount In 2011, Borisov Raipo employed 506 people, which is 13 people less than in 2010. The average monthly salary of the organization's employees in 2011 amounted to 588.7 thousand rubles. (10.5% more than in 2010), including in December 2011 609.4 thousand rubles. (table 2.5).

In 2011, the educational level of the employees of the Borisovskiy Raipo was at the following level: 39% of employees have a vocational education, 29% have a specialized secondary education, 28% have a general secondary education, 9% have a higher education

Table 2.5 - Dynamics of the average headcount and average monthly wages of employees of the Borisov District Police Department for 2008–2011

No. p / p

Name of indicator	years
Name of indicator	2008	2009	2010	2011	December 2011
1.	Average number of employees, people	525	506	519	506	508
2.	Payroll fund for payroll and non-payroll employees, mln. rub.	2193,7	2791,5	3503,3	3909,2	357,7
3.	Payroll fund for unlisted employees and external part-time workers	121,2	275,1	184,2	334,6	48,1
4.	Average monthly wage employees, thousand rubles	329,0	414,4	532,9	588,7	609,4

During the analyzed period, the share of workers with general secondary education did not change; the share of workers with secondary specialized and vocational education increased by 5.3 and 5.2 p.p., respectively. Share of employees with higher education during 2009–2011 has practically not changed.
An analysis of the dynamics of turnover ratios for the admission and departure of employees, the coefficient of constancy of the composition of the staff is presented in the following table 2.6. In 2011, 489 employees of the organization improved their skills, incl. 3 heads of structural divisions, 3 specialists, 6 workers of mass professions. The tendency to improve the professional level of personnel is stable due to the presence of departmental educational institutions of the Belkoopsoyuz and a well-established system of continuous vocational training.

Table 2.6 - Analysis of the dynamics of turnover ratios for the admission and departure of employees, the coefficient of constancy of the staff.

No. p / p

Name of indicator	years
Name of indicator	2009	2010	2011
1.	Average number of employees per year, people	506	519	506
2.	Hired man	301	230	250
3.	Dismissed workers, people	281	255	244
4.	Turnover ratio for hiring employees	0,59	0,44	0,49
5.	Employee turnover turnover ratio	0,56	0,49	0,48
6.	The coefficient of constancy of the composition of the organization's personnel	0,44	0,56	0,51

Since 2009, 13 employees have taken part in training seminars at the Institute for Advanced Studies at the Belarusian Trade and Economic University of Consumer Cooperatives, according to approved programs. Employment, determination of the competence of a specialist, improvement of his qualifications, certification are carried out in accordance with the requirements of the labor legislation of the Republic of Belarus, taking into account management approaches. 15 specialists of raipo study in absentia at universities. 5 students, 13 students in trade colleges, are engaged in target areas on a full-time basis. The provision of specialists with higher education is 73%. The turnover of specialists with higher education over the past three years is 18%.

2.3 Analysis of the effectiveness of the commercial activity of the Borisovskiy Raipo

All forms of sale, Borisovsky raipo, can be divided into in-store and out-of-store. The store form of retail organization is represented by retail outlets that sell in stationary stores. Out-of-store sale of goods complements the trade in stores, allows you to create an integrated system for locating a retail network. It includes small retail sales, mobile trade. In addition, the Borisov Raipo also uses the so-called active forms of sale: fairs, exhibitions-sales, traveling trade in the markets. For a more visual presentation of data on the forms of sales volumes, consider Table 2.7.

Table 2.7 - Used forms of retail sale of goods in the Borisov district for 2009 - 2011

Forms of sale
Growth rate 2011 to 2010,%
Deviation 2011 from 2009 (%)

2009		2010		2011
Amount, million rubles	Specific weight,%	Amount, million rubles	Specific weight,%	Amount, million rubles	Specific weight,%
shop	14788,4	86,3	17306,3	79,1	19506,9	77,2	131,9	–9,1
Including: Trading on credit	–	–	109,4	0,5	227,4	0,9	–	–
Commission sale	–	–	–	–	–	–	–	–
seasonal sale	891,1	5,2	1356,5	6,2	1819,3	7,2	204,2	2,0
Subscription Sale	–	–	–	–	–	–	–	–
Out-of-store	1456,6	8,5	1991,0	9,1	2375,2	9,4	163,1	0,9
Sale at fairs	856,8	5,0	1137,7	5,2	1364,5	5,4	159,3	0,4
Sale at exhibitions	599,8	3,5	853,3	3,9	1010,7	4,0	168,5	0,5
Total	17136,0	100,0	21879,0	100,0	25268,0	100,0	147,5	–

Analyzing the data in Table 2.7, it should be noted that the store form of trade in 2011 occupies 77.2% of the total sales volume. In 2011, compared to 2010, the volume sales of goods through the store form, the sale of goods increased by 31.9%, that is, the growth rate was 131.9%. Starting from 2011, Borisovskoye Raipo sells goods on credit, mainly non-food (in 2011, the volume of sales of goods on credit amounted to 227.4 million rubles). Also, during the analyzed period, the sale of goods through non-store sales increased by 63.1%, including sales at exhibitions increased by 68.5%. The share of out-of-store sales of goods in 2011 amounted to 9.4%, which is 0.9% more than in 2010. At the same time, the commercial service of the Borisov Raipo needs to pay more attention to non-store forms of sale, because. they serve as one of the sources of increase retail trade. Along with forms, methods of selling goods should also be considered, for which we turn to table 2.8.

Table 2.8 - Methods of sale used in the Borisov Raipo for 2009 - 2011

As can be seen from the data in Table 2.8, both the traditional method and self-service are used in the Borisov Raipo. In 2011, the share of self-service stores in the total number of stores was 25%, which did not change compared to 2010. The disadvantages of the traditional method of selling goods should be noted: the service process takes a long time; the throughput of the store is low; significant personnel costs. Table 2.9 provides information on the services rendered in the retail trade of the Borisovskiy Raipo for 2009–2011.

Table 2.9 - Services provided in the retail trade of Borisovskiy Raipo for 2009–2011

Deviation by beats. weight (+;–), %

Type of service	Year
	2009		2010		2011
	sum, thousand roubles.	beats the weight, %	sum, thousand roubles.	beats the weight, %	sum, thousand roubles.	beats the weight, %
Photocopying	133	42,9	161	42,4	199	35,5	+–7,4
Picking gifts	177	57,1	219	57,6	361	64,5	+7,4
Total	310	100	380	100	560	100,0	–

Table 2.9 shows that Borisovskoye raipo provides only two paid services: photocopying and picking gifts. The greatest demand among buyers is for such a service as picking gifts (in 2011, the share was 64.5%, which is 7.4% higher than in 2010).
An important element of commercial activity is sales promotion, which is a set of techniques used throughout the entire life cycle of a product in relation to three market participants (consumer, wholesaler, seller) in order to increase sales in the short term, as well as increase the number of new buyers. The commercial work of the Borisov Raipo is carried out in order to increase the number of buyers; increasing the quantity of goods purchased by each customer; accelerate the turnover of goods; getting rid of excess inventory; capitalizing on annual events ( new year holidays, the beginning of the school year, autumn fairs).
Depending on the purpose, Borisovskiy raipo uses price and non-price sales promotion tools, the data on the use of which are presented in Table 2.10.

Table 2.10 - Price and non-price sales promotion tools used in the retail trade of Borisovskiy Raipo for 2010-2011

As indicated in Table 2.10, services are mainly used as non-price means to stimulate sales of goods in the retail trade network of Borisovskiy Raipo. Another means of stimulating sales is the holding of school bazaars at the end of August, where you can buy all the necessary goods for schoolchildren. Every year in October, city, regional and republican agricultural fairs are held, in which Borisov Raipo takes part.
The sale of goods on credit also stimulates an increase in sales. The Borisov District Police Department uses an interest-free loan with mandatory payment within three months.
In Borisov Raipo advertising activities are carried out by merchandisers, since there are no specially trained qualified specialists capable of performing the tasks at a high level. This activity underdeveloped, as it requires an expansion of the staff with the introduction of the position of a marketer and an increase in the cost of advertising and information work. In order to achieve its goal - the commercial success of the Borisov Raipo uses almost the entire range of advertising media used by advertisers at the present time.
Exhibitions and fairs are part of the marketing complex of the Borisovsky Raipo and are characterized by direct communication and “live” contact between Consumers and products directly. It is here that Consumers get the opportunity to personally evaluate the products, get advice on their use, compare them with products from other manufacturers, while saving their time.
Among the reasons that encourage the Borisovskiy Raipo to take part in the exhibition are the following:

Advertising and informational design of the stands of the Borisovskiy Raipo is carried out according to a previously developed project. Carrying out a complex advertising and information design of the enterprise, it is necessary to adhere to the style of advertising design adopted for it.

2.3 Swot-analysis of the effectiveness of the commercial activities of the Borisov Raipo.

To identify the strengths and weaknesses of the organization of the commercial activities of the Borisovskiy Raipo, we will conduct a Swot-analysis.
In table 2.11 - Swot - analysis of the organization of commercial activities, a Swot - analysis of the organization of commercial activities of the Borisov Raipo was carried out.

Table 2.11 - Swot - Analysis of the organization of commercial activities of the Borisov Raipo.

Strengths	Weak
Advertising methods are actively used in commercial activities	Insufficient promotional activity
Developed contractual work with suppliers and consumers	Ineffective sales promotion methods
Widely developed sales system	Goods display is inefficiently used
Raipo takes an active part in exhibitions / fairs
Market Opportunities	Market Threats
The company occupies a leading position in its market	There is an ever-increasing level of competition, especially from smaller players
The company has a reputation and a positive reputation among suppliers and customers	The enterprise is too cumbersome, does not have time to adequately respond to changing market conditions

As can be seen from the conducted Swot-analysis, the weak point of the Borisov Raipo in commercial activities is the organization of advertising, and methods of stimulating and selling goods.

3 Activation and improvement of the commercial activities of the Borisov Raipo

3.1 Activation of the commercial activities of the Borisov Raipo in modern conditions

Advertising is an integral part of the commercial activity of the enterprise, and, therefore, it must be carried out systematically, on the basis of its unified policy, and to intensify commercial activity in a trading enterprise.
The advertising department of Borisov Raipo in the future should plan advertising work in the following stages.
Planning advertising activities provides for the definition of its goals, ways to achieve them and creates the conditions for the enterprise to realize its features in a competitive environment. Setting goals determines the prospect of using advertising in the enterprise and creates conditions for evaluating effectiveness. The implementation of advertising objectives obliges all structural divisions of the enterprise to act in conjunction.
When developing an advertising plan, a distinction is made between primary and secondary goals. The main goal must be formulated in writing in order to gradually refine it, if necessary, without making mistakes. Without a clearly defined goal, it is impossible to successfully carry out promotional activities and determine the exact result.
The purpose of promotional activities can be short-term, medium-term and long-term. Setting goals is a time-consuming, complex and not always fully feasible task. The established goal must be realistic, achievable in a certain time and certain properties.
Goal setting eliminates errors in the creation and distribution of advertising media. It is a guideline for every performer, opens up the necessary space for his creative initiative.
Depending on supply and demand, the plan provides for promotional activities for a particular type of product. Advertising plans allow a company to determine in advance a program of action as a result of changing market conditions.
The Advertising Department of the Borisov Raipo must ensure careful planning of the interconnected elements of the complex of advertising activities in order to obtain the maximum effect. Properly planned and well-organized advertising is able to have a significant impact on the efficiency of the enterprise. Using a variety of means of communication, advertising contributes to the establishment and deepening of contacts between producers and consumers, expanding the knowledge of the population about the products and services of the enterprise.
In developed countries, firms carry out the planning of promotional activities after the development of its annual budget. A wide range of advertising services from various agencies and firms allows you to implement almost any intention in this area. Unfortunately, this form is not always possible due to the instability of the economic situation and the constant change in laws and taxes. In addition, there are difficulties in the manufacture and placement of advertising.
In this regard, it is advisable to plan advertising activities in four stages.
At the first stage, it is desirable to involve the heads of the main departments in drawing up an advertising plan with the direct participation of a representative of the advertising department. First, a list of goods and services that require advertising is determined. Then a period of time for advertising.
At the second stage of planning for each product and service, the types of advertising are determined, as well as the media and the timing of advertising in them.
At the same time, it is necessary to take into account the possibility of producing additional promotional materials for this event.
It is advisable to identify several options for advertising in the media. Then the advertising department or an advertising specialist is tasked with preparing information about publications, media, the approximate volume of messages, their cost and timing of distribution. Based on the information received, specific publications, mass media, the timing of the release of advertising messages are specified, the costs for them are calculated.
All the work done allows us to form a draft plan for advertising.
At the third stage, the actual amount of money that can be used for advertising is determined. Depending on the allocated funds, the project plan is adjusted. If insufficient funds are allocated, then in the plan you can change the frequency of advertising, reduce the publication area or change the edition, the time of broadcast of this message.
At the fourth stage of planning, the need for advertising is coordinated with real opportunities for a certain period.
It is better to develop a plan for the year, as it gives a clear idea of the company's need for advertising, plays a positive role in the receipt of new proposals for advertising from the media.
If an advertising plan is not developed at the enterprise, then, as a rule, a random selection and random placement of advertising is made, which reduces its effectiveness and increases advertising costs.
The next direction of revitalization of commercial activity at the enterprise is the wider use of the FOSTIS complex.
Demand Generation and Sales Promotion (FOSSTIs) is the most active part of all marketing tools.
FOSTIS formula:

The FOSTIS system is divided into two subsystems:
1. FOS.
The purpose of demand formation is to inform the potential consumer about the product and the needs that this product satisfies, as well as to lower the "barrier of distrust" to the new product by familiarizing with the system of guarantees and protecting the interests of the consumer.
The task is to introduce a new product to the market, ensure initial sales and gain some market share.
Events: first of all: advertising, exhibitions, fairs, as well as all other tools of marketing communications.
In the mind of the subject making the decision to purchase, an “image” of the product should be formed: attractive, evoking positive emotions, and well remembered. Therefore, all activities should consider the product from the position of the buyer, "his eyes." The company must take care of the maximum awareness of actual and potential customers.
By all means of marketing communications, the buyer must be informed about:

High Quality

The result of FOS is the formation of the image of the product. In order to shape the buying decision process, it is necessary to work with the people who make the buying decision, or those who can have a significant impact on these people.
2. STIS.
The purpose of sales promotion is to encourage buyers who are already familiar with the product to follow-up purchases of it - the acquisition of large quantities regularly.
The following sales promotion objectives (SIS) are distinguished:

The task of STIS is to encourage further purchases of this product, to regular commercial relations with an intermediary firm (seller).
STIS tools include:

individual work

Typically, a distinction is made between SIS activities aimed at buyers, intermediaries and sales personnel.
STIS in relation to buyers - a system of measures aimed at increasing the interest of buyers; is to offer a commercial benefit to those who purchase goods on agreed terms. Such benefits, for example, are given by discounts for the volume of the purchased consignment of goods, the regularity of purchases of a certain number of goods (bonus discounts).
Credit is also used in its various forms, free distribution of samples of goods based on the purchase of a large lot, free transfer of goods for temporary use “for testing”, acceptance of a used product as a down payment for a new product, etc.
Among the effective measures of STIS is a sharp price reduction (usually in connection with the transition to the production of a new model of the product, the beginning of the next season). STIS events are usually focused on the buyer, who has already familiarized himself with the consumer properties of the product through personal experience.
STIS in relation to intermediaries - a set of measures to increase the interest of intermediaries; encourages them to sell goods with maximum enterprise, to expand the circle of buyers. In particular, intermediaries are supplied free of charge or on preferential terms with equipment for pre-sale or after-sales service, mobile service workshops, discounts on the sale price, making them dependent on the results of intermediary activities.
STIS in relation to sellers - incentive measures effective work sellers, which are usually aimed at achieving high sales rates by the sales staff. The incentive takes the form of a monetary reward, valuable gifts, and entertainment trips at the expense of the company. Moral incentives are also widely used.
Sales promotion includes everything activities, aimed at stimulating the actions of the buyer, in other words, capable of stimulating the immediate sale of the product. Compared to sales promotion, advertising and publicity are intended to fulfill other purposes, in this case, such as informing the consumer about new brand and influence consumer attitudes towards it.
Sales promotion is aimed at both trade and consumers. Trade-oriented sales promotion includes the use of various types of displays (exhibitions, shop windows), discounts and aids, which are aimed at enhancing the response of wholesalers and retailers. Consumer-focused sales promotions include coupons, bonuses, free samples, contests, discounts, and more.
Key characteristics of this type of promotion: effectiveness for a relatively short time; direct impacts on sales potential, distribution channels, consumers, or a combination of these groups; use for specialization of some specific actions.
The main task of sales promotion is to encourage the Consumer to purchase large quantities of products and to establish regular commercial relations with the enterprise.
Discounts and price cuts can be attributed to price methods of sales promotion.
In addition to discounts, an instant sale is applied, in which for a very limited time(10 minutes - 1 hour) the price is reduced for some category of goods. This price reduction is announced loudly, for example, via the in-store radio network or over the loudspeaker, but this price reduction is only valid for the named time. As they say, those who did not have time to take advantage of the discount are late.
You can use "Discounts for". The use of this tool is limited only by the imagination of its developer. For example, one Minsk company arranged a 30% discount on the occasion of the 30th anniversary of its director.
Coupons are a very commonly used promotional tool, both on their own and as part of other tools.
Coupons, as an independent incentive tool, are widely used at the stage of bringing the product to the market, when it is necessary to encourage the buyer to purchase the product, or at the stage of maturity, when the sale of the product is stagnant, and it is necessary to expand the circle of its customers or lure some of the buyers from competitors.
Coupon distribution methods are diverse: by mail (subject to appropriate epidemiological precautions), by posting, through product packaging or directly at a point of sale.
The terms of its validity must be clearly indicated on the coupon: term, discount amount, special conditions.
Simple reimbursement with a delay. The buyer, purchasing the goods, receives a coupon, according to which he can return part of the money if he sends the coupon to the specified address or brings it to the store personally. In fact, the buyer is given a discount, but the condition for receiving it is the buyer's arrival at the store. It was in order for the buyer to come to the store again, he was provided with such a coupon.
Joint reimbursement with a delay. A discount coupon is offered with a delay, subject to the provision of evidence of several purchases (for example, 100 beer caps). Or a condition for a refund is the purchase of several dissimilar goods in a store (a vacuum cleaner and a blouse). Or, the condition of reimbursement with a delay is the purchase of all trade items (buy tea with lemon and tea with raspberry and tea with currant, then you will receive a refund in the amount of ...).
The conditions for using such incentive tools are limited only by the imagination of their developer, but of course these conditions must be attractive to buyers, otherwise they will cause nothing but a wry smile or negatively affect the company's image. Of course, in order to know what consumers are like and how they will react to your offers, marketing research should be carried out, but this is a topic for a separate consultation.
A direct premium is often unexpected for the buyer and is therefore perceived as a premium. For example, when buying goods in a supermarket for more than 150,000 rubles. it is possible, unexpectedly for the buyer, to offer him to choose a gift for himself from the box, which is located next to the cash register. Or, when selling a microwave oven, donate a book of recipes for dishes prepared with this oven “free of charge” (this is called a “pleasure bonus”).
Postponed premium. A classic example is the “photographic film bought from us is processed by us free of charge” service. This is a good way to attract the user to this photo center and invite him to immediately print photos.
Free samples. This consumer incentive tool is one of the most effective. It is used at the stage of bringing the product to the market or when making any significant changes to the design of the product. True, the distribution of free samples is not suitable for all companies: it is easy to give a pack of tea or a shampoo package for testing, it is more difficult to do this for a TV or a refrigerator.
Promotional souvenirs. A well-known incentive tool. Practiced in the form of free distribution of pens, folders, T-shirts, ashtrays, calendars, etc. With trademark or advertiser details. Issued to the buyer of the main product free of charge, as a gift.
Rewards for regular customers. The “loyal customer card” has already been mentioned, which is the basis for granting a discount. In the same way, regular customers can be encouraged not only with money, but also with prizes.
Promotion at the point of sale. This is the use of various posters, devices, designs, etc., attracting the attention of buyers to this particular product. Various balloons, giant dolls, flashing inscriptions, attractive music, etc. - examples of the use of this incentive tool.
Contests, lotteries, games. The general rule is that the draw must be held honestly and publicly, and the first prize or several main prizes must be significant (car, 10,000 rubles, TV, etc.) During the competition, participants send the organizers answers to the quiz questions , drawings, literary works. When organizing a lottery - numbered tickets, a coupon with a number cut out of the package, or the organizers assign a number to the participant who personally came to participate in the lottery. During the game, the participant receives some items as a reward that will help him win a prize.
It is customary to carry out a sales promotion program in the following cases: when there are too many similar products on the market that compete with the company's products; a new type of product is introduced to the market or a new market or segment is mastered by the enterprise; when it is necessary to maintain the company's position in the market; when a product enters the saturation phase of its life cycle.
The main advantages of sales promotion: sales growth is the main short-term benefit; specific target audience; clear role; indirect roles - the ability to use to achieve other goals.
Disadvantages: short duration of exposure; hidden costs; the possibility of conflicts with advertising representations; price cut-off is an opportunity for buyers to expect lower prices in the future.
The methods of targeted stimulation include: price reduction; coupons (purchase or service on obligations with a price reduction); funding for future purchases; credit; seasonal price cuts.
Non-price incentives: competition among buyers (lotteries); personal promotion; free gifts (the possibility of additional free purchases); presentation of samples of new products for trial operation.
Placing and displaying goods on the trading floor are important means of sales promotion. The most progressive retail trade enterprises have long realized the need to pay due attention to these aspects of their activities.
Placement of goods is their location
etc................. 0

Faculty of Economics and Management

GRADUATE WORK

Analysis and evaluation of commercial activities

(on the example of MFC "Business" LLC)

Chelyabinsk 2013

The work of enterprises in modern conditions, characterized by high level risk of commercial activities and diversification of activities. In a highly competitive environment, the main task of the sales management service is to ensure that the organization wins and maintains a preferred market share and achieve superiority of the company over its competitors.

For the fruitful functioning of the enterprise in market conditions, the sale of products should be carried out based on the volume and range of production, which, in turn, are determined by demand from potential buyers. Sales should be understood as a set of procedures for promoting finished products to the market (forming demand, receiving and processing orders, completing and preparing products for shipment to customers, shipping products and transporting them to the place of sale or destination) and organizing payments for it (establishing conditions and implementing calculation procedures). with buyers for shipped products).

main goal marketing is the realization of the economic interest of the manufacturer (obtaining entrepreneurial profit) by satisfying the solvent demand of consumers.

The functions of trade enterprises are divided into commercial and organizational and technological.

Commercial features include:

Functions related to the purchase and sale of goods (trading);

Supply management;

Management of economic relations between suppliers and consumers;

Inventory management;

Product assortment management;

Marketing;

Management of financial and economic activity of the enterprise;

Accounting.

Organizational and technological functions include:

Management of technological processes of goods distribution;

Forward planning;

Logistics management;

Organization of labor and formation of the wage fund;

Support services management.

Technological processes are associated with the movement of goods as use value, and are a continuation of the production process in the sphere of circulation. Technological processes solve the problems of scientific organization of the interaction between the rational use of living labor and material elements (tools and objects of labor).

Trading processes are processes associated with a change in the forms of value, i.e. with the purchase and sale of goods. They also include processes that ensure the normal implementation of operations for the sale of goods in the sphere of commodity circulation (study of consumer demand, organization of economic relations between suppliers and buyers of goods, advertising of goods, bulk purchases, sale of goods, etc.). An intermediate position between these two types of processes carried out in trade is occupied by the so-called trade services provided to buyers when selling goods. In developed trade, it is these services that, by their nature, are becoming more and more dominant in terms of the amount of labor expended on them (delivery of goods to their homes, installation of purchased technically complex goods at buyers' homes, taking orders from buyers, etc.). According to their functional content, trade services can be classified as both technological and commercial processes.

For the implementation of commercial activities of an applied nature, positive and regulatory tools are distinguished. The positive toolkit captures established phenomena arising from market factors influencing commerce. It is called upon, based on the accumulated experience, to give an answer to what has been achieved in the field of commerce, and to predict its future. practical development. The normative toolkit defines how to act in order to achieve the desired result. Here they are guided by the provisions and standards for organizing and maintaining commercial work. The provided positive and normative tools are used in the management of commercial processes when promoting products from the sphere of production to the sphere of consumption.

The implementation of commercial activities is accompanied by the presence of commercial risks. When planning business activities, it is important to consider the impact of business risk. In order for the risk to be justified, it is necessary to use the maximum possible amount of information, a comprehensive analysis of commercial activities, financial results, the effectiveness of partnerships, a comprehensive market research, and careful selection of personnel. The ability to anticipate commercial risks is a very important principle for an entrepreneur in the field of trade. Risk is the degree of uncertainty in the outcome.

The main types of commercial risks include:

- the risk of accidental loss of property. Associated with the possible loss of property of the enterprise as a result of an accident, fire, theft, non-compliance with storage conditions, sabotage;

Risk failure to fulfill contractual obligations. It is determined by the dishonesty of commercial partners, their failure to comply with their obligations or their insolvency;

- economic risk. It arises as a result of disruption of the course of economic activity of the enterprise and failure to achieve the planned economic indicators. It may be associated with a change in the market situation, as well as with the economic miscalculations of the managers of the enterprise itself. This type of risk is the most common in the activities of the enterprise;

- price risk. This type of risk is the most dangerous, as it directly affects the possibility of loss of income and profit commercial enterprise. It manifests itself in an increase in the level of selling prices of manufacturers of goods, wholesale prices of intermediary organizations, an increase in prices and tariffs for the services of other organizations, and an increase in the cost of equipment. Price risk constantly accompanies the economic activity of the enterprise;

- marketing risk. It represents the risk of choosing an erroneous strategy of behavior in the market. This may be an incorrect orientation towards the consumer of goods, errors in the choice of assortment, incorrect assessment of competitors, etc.;

- currency risk. It represents the danger of currency losses associated with a change in the exchange rate of one currency against another. When importing goods, the company loses when the exchange rate of the corresponding foreign currency rises against the national one;

- inflation risk. Represents the possibility of devaluing the cash income received from the growth of inflation. At the same time, the real value of the capital of the enterprise will also depreciate;

- investment risk. Characterizes the possibility of unforeseen financial losses in the process of investment activity of the enterprise;

- the risk of insolvency. Represents a situation where the company will not be able to pay its obligations. The reason for its occurrence may be incorrect planning of the timing and amount of receipt and expenditure of funds. In terms of its financial consequences, this risk can lead to the initiation of bankruptcy proceedings, therefore it is also classified as the most dangerous risk;

- transport risk. Includes loss of goods during their transportation.

Being an integral part of the market, commerce, relying on its positions, at the same time becomes the basis of the market economy. As practice shows, the activity of commerce is higher, the more stable and dynamic the current market environment is. In its purpose and activities, commerce should be based on the Russian model of market formation and emerging market relations. It is important to understand that commercial activity is not limited by given limits. As you move to the market, it will certainly expand. Commercial processes should be considered in conjunction with business entities and environmental factors.

Based on the foregoing, we can conclude that commercial activity in the market of goods and services is a set of organizational and economic operations that serve the exchange, the commission of acts of sale and purchase for the purpose of making a profit. At the same time, the subjects of commercial transactions are trade organizations and enterprises entitled to commit them. In the course of the activities of these organizations, the principles of this work are determined, the most appropriate forms and methods of its implementation in a particular situation are selected, economic levers and controls are improved. The object of commercial legal relations in the consumer market are goods and services.

Coursework on

topic:

ORGANIZATION OF THE MANAGEMENT OF COMMERCIAL ACTIVITIES AT THE ENTERPRISE

Faculty Regional Executive

Specialty Economics and Management Group

Department of Economics Supervisor

Protection date

Introduction

1Theoretical component of commercial activity 6

1.1 Nature of business 6

1.2 Main functions and principles of business 11

1.3 The role and objectives of the development of commercial activities at the present stage 17

2 Organization of management of commercial activities of the enterprise

retail22

2.1 general characteristics enterprises LLC KomEnergo 22

2.2 Analysis of the financial and economic condition of KomEnergo LLC 27

3 Increasing the efficiency of commercial activities of OOO KomEnergo 35

3.1 A set of marketing activities of KomEnergo LLC 36

Conclusion 40

List of sources used 42

Introduction

The determining factor in the functioning of the market is commercial activity. This is an essential condition for a market economy. Potential business opportunities with the transition to a market economy are becoming increasingly important. Commercial activity is an area of practical activity within which the following tasks are solved:

research and forecasting of market demand, and identification of consumer needs for goods and trade services;

study and evaluation of sources of goods receipt (wholesale fairs, commodity exchanges, auctions, resellers and commodity producers);

search and selection of suppliers of goods;

organization of economic relations with suppliers of goods, including negotiating, concluding contracts, making commercial settlements, monitoring compliance with contractual obligations, etc.;

formation of a product range in warehouses and stores, taking into account consumer demand, inventory management of goods;

organization of wholesale and/or retail sale of goods, including the choice of methods and forms of trade and the provision of a certain level of quality of trade services;

Each product certainly requires promotion on the market, which means the need for high-quality and original advertising, various promotions that promote the product. In addition, it is highly desirable for an enterprise to have the widest possible network of retail sales or a network of intermediary organizations, unless, of course, it is engaged in a very large and expensive production. Such a network should have a high level of service, as today's buyer is accustomed to quality service and a wide range of additional services. And only by fulfilling all these requirements, the company can count on the fact that it will be able to take a firm place in the heart of the buyer.

At the same time, one should not forget about the effectiveness of market behavior and the development of the company. The most important thing in knowing and satisfying the needs of the buyer is to study his opinion about the company's products, competing products, problems and prospects for the life and work of consumers. Only having this knowledge can satisfy the needs of consumers to the fullest extent. And this is precisely what the firm should be doing within the distribution system - where it is closest to the buyer. Sales of products for the enterprise is important for a number of reasons: sales volume determines other indicators of the enterprise (income, profit, profitability). In addition, production and logistics depend on sales. Thus, in the process of marketing, the result of the enterprise's work is finally determined, aimed at expanding the volume of activities and maximizing profits.

The commercial activity of the enterprise is the finishing complex in all the activities of the company in the creation, production and delivery of goods to the consumer. Actually, it is here that the consumer either recognizes or does not recognize all the efforts of the company as useful and necessary for himself and, accordingly, buys or does not buy its products and services.

Relevance This chosen topic is due to the fact that the organization of the management of the commercial activities of an enterprise is one of the most important elements of the system of interaction between the firm and the consumer as subjects of economic relations. The commercial activity of any firm in the perfectly competitive market is a kind of “clock” mechanism. Both the mechanism in the clock and the commercial activity of the enterprise will not work effectively without proper “calibration” - the clock will either lag behind or run forward, and the profit of the enterprise will either increase or fall.

The purpose of the study is the possibility of improving the organization of commercial activities of the enterprise, in order to increase the efficiency of interaction between the company and the consumer.

Research objectives:

a) study theoretical aspects organization of commercial activities at the enterprise;

b) Analyze the organization of the management of commercial activities in a retail enterprise;

c) develop measures to improve the efficiency of the organization of business management.

The object of the study is the commercial activity of KomEnergo LLC. The subject of research is the development of commercial activities. The hypothesis of the study is that the improvement of the organization of the management of the commercial activities of the enterprise will lead to an increase in the efficiency of its activities. source background information Served as materials of statistical data reflecting the activities of the enterprise in question, scientific literature, publications. The planned significance of the work lies in the development of a number of recommendations aimed at improving the efficiency of the commercial activities of the enterprise with the possibility of their further implementation.

1Theoretical component of commercial activity

1.1 Essence of commercial activity

The concept of "commerce" came to us from the Latin language and literally means "trade". Trade is currently understood to mean firstly, the form of commodity circulation carried out by means of money, Secondly, independent branch of the national economy and, third, activities aimed at the commission of acts of sale and purchase of goods and services. The term "commerce" is closer to the third concept of trade - activities related to the sale and purchase.

In modern business language, the concept of commercial activity is used in several meanings. In a broad sense, commercial activity is any activity aimed at making a profit. This interpretation brings the concept of commercial activity closer to the concept of entrepreneurship (business). In a narrow sense, commercial activity is associated with the activities of trade organizations.

Both of these definitions do not quite adequately reflect the essence of commercial activity. Entrepreneurial activity is often not limited to commercial processes and may involve the organization of the development and production of a product or service, and these tasks can be of key importance. At the same time, activities related to purchases and sales are carried out not only in trade enterprises, but take place in all types of entrepreneurship. Therefore, any modern enterprise must have specialists who know the methods of commercial work. However, in its pure form, commercial activity is present precisely in trade organizations. Therefore, “Commercial activity” as an economic discipline considers the organization of commercial processes mainly at enterprises in the sphere of circulation, that is, it uses a narrow interpretation of the concept being defined.

Thus, commercial activity is the activity of legal and individuals associated with the implementation of purchase and sale operations in order to meet demand and make a profit. The subjects of commercial activity are legal entities and individuals who have the right to perform it, the objects of commercial activity are goods and services.

In modern conditions of doing business, commercial activity is not limited to making a trade transaction. Commercial success directly depends on the knowledge of the market situation, understanding the needs of consumers and the ability to satisfy them by offering the appropriate range of products. Therefore, commercial activities cover the study of consumer demand, product range management, advertising and information work and service organization.

In addition, commercial workers must be able to search for and select profitable suppliers, establish contractual relationships with them, organize the transportation of goods, and create and maintain optimal inventory.

The modern market economy is characterized by the interaction of the following concepts:

1) business- (from English. busines s - business, entrepreneurship, entrepreneurship) - initiative economic activity carried out at the expense of own or borrowed funds at one's own risk and under one's own responsibility, setting the main goals of making a profit and developing one's own business; business on a small scale in small firms is called small;

2) entrepreneurship- initiative, independent, carried out on their own behalf, at their own risk, under their own property responsibility, the activities of citizens, individuals and legal entities, aimed at the systematic receipt of income, profit from the use of property, the sale of goods, the performance of work, the provision of services; Entrepreneurship also aims to improve the image and status of an entrepreneur;

3) commerce- (from lat. commercium - trade) - trade and trade-intermediary activities, participation in the sale or facilitation of the sale of goods and services; in the broad sense of the word - entrepreneurial activity. However, it must be borne in mind that the term "trade" has a dual meaning: in one case it means an independent branch of the national economy (trade), in the other - trade processes aimed at the implementation of acts of sale and purchase of goods. Commercial activity is associated with the second concept of trade - trading processes for the implementation of acts of sale and purchase for the purpose of making a profit, as well as in the field of making macrologistic decisions.

For successful functioning in the commodity market, consumer cooperation in Russia has the potential, due to its features as a socially oriented system, and competitive advantages. Its important competitive advantage is the ability to act on the consumer market as a single organization that has a diversified nature of activity and is able to really influence the range and quality of goods, the price level. This determines the specifics of the commercial activities of cooperative organizations.

Being an integral part of the market, commerce, relying on its positions, at the same time becomes the basis of the market economy. As practice shows, the activity of commerce is higher, the more stable and dynamic the current market environment is. In its purpose and activities, commerce should be based on the Russian model of market formation and emerging market relations. It is important to imagine that commercial activity is not limited to given limits. As you move to the market, it will certainly expand. Commercial processes should be considered in conjunction with business entities and environmental factors. However, so far, trade workers have to solve many questions of the mechanism of practical application of commerce in the consumer market intuitively - on the basis of existing experience.

In the market of goods, there is an interaction between producers and consumers, sellers and buyers. The market is considered as a commodity economy, representing the sphere of commodity-money exchange with a certain system of commercial actions and relations. Market processes and commerce are closely interconnected. Changes in the market environment are accompanied by changes in commercial activities. Therefore, commerce must have autonomy and adapt to the requirements of the market.

The transformations carried out in trade and commerce cannot but take into account a number of circumstances. First, the ongoing economic changes, the peculiarities of the transition period, the mentality and purchasing behavior of the population. Secondly, all elements of the macro- and microenvironment must work as a single and well-coordinated mechanism operating in the new economic conditions. Thirdly, market reforms must be carried out in conjunction with economic processes and market principles that have been established in world practice.

Commercial activity is a set of sequentially performed trade and organizational operations that are carried out in the process of buying and selling goods and providing trade services for the purpose of making a profit.

Both trade organizations and enterprises and individual entrepreneurs can act as subjects of commercial activity, that is, carry it out. Goods and services should be considered as objects of such activity. one

Figure 1 - Business basics

A commodity is an integral product of the market, having a use value; the form of exchange is money. Service refers to the service and delivery of goods to the consumer. 2 The basis of commercial activity is capital (financial support), material and technical base and information and computer tools that form a data bank for making management decisions. Market entities that affect commercial activity include: commodity producers - product suppliers, intermediaries, creditors (banks), control and inspection institutions, audit services, insurance agencies and others. With the development of market relations, these components will undergo quantitative and qualitative changes, thereby making adequate changes in commercial activities. Computer science and computerization adjoin commerce. They are aimed at managing commercial activities. To do this, information flows are received, processed, analyzed, and the results are used in management.

It is known that the resources of the enterprise and the requirements of cost-effective work to a certain extent limit the maneuvering of the assortment of goods and their prices. But it is the focus on customer demand and its active formation that should determine the use of available resources. Successful sale of goods ensures the efficiency of the enterprise.

Commercial work in trade is the activity of an enterprise aimed at solving a specific set of tasks. The study of the processes of their implementation is an important element of operational research at the level of a trade enterprise and a region.

The main participants in commercial activity are not only entrepreneurial structures, but also consumers (whose participation in the limit-distributive economy was insignificant). This statement is based on the fact that for entrepreneurs, the most important factor in concluding transactions is income (economic benefit), and for consumers, the benefit is the product (service) he needs if it satisfies his needs (consumer interests) to a greater extent. The consumer is not a passive buyer, but a full participant in commercial activities, its regulator. Thus, the most important subject business relations between the suppliers of goods and the retail link is the consumer.

Figure 2 - A set of tasks of commercial activity in the market of goods and services

Thus, the nature and content of the operations performed in the course of commercial activities will depend on the chosen form of product promotion and the stage at which this product is located. Effective commercial work is possible only if there is complete and reliable information about the market situation, that is, socio-economic, trade, organizational and other conditions for the sale of goods that have developed in a certain period of time and in a particular place. To obtain such information, it is necessary to collect information about both the product itself and its manufacturers. It is also important to have information about the social, economic, demographic and other factors that determine the demand for goods, and about the purchasing power of the population. Along with this, it is necessary to have reliable information.

1.2 Main functions and principles of business activities

In trade, as a sphere of commodity circulation, a large complex of various processes and operations is carried out.

By the nature of the functions performed in the sphere of commodity circulation, the processes and operations performed in trade can be divided into two types: “production or technological”; "commercial, or purely commercial."

Technological processes are associated with the movement of goods as use value and are a continuation of the production process in the sphere of circulation.

Technological processes are the object of study of the special discipline "Organizations and technologies of trade", the most important task of which is the scientific organization of the interaction of rational use, on the one hand, of living labor, and on the other, of material elements of labor (tools and objects of labor).

Commercial processes are processes associated with a change in the forms of value, that is, with the purchase and sale of goods. Commercial processes also include such trading processes that ensure the normal implementation of operations for the purchase and sale of goods in the sphere of commodity circulation (study of consumer demand, organization of economic relations between suppliers and buyers of goods, advertising of goods, wholesale purchases and sale of goods, etc.). 3

An intermediate position between these two types of processes carried out in trade is occupied by the so-called trade services provided to buyers when selling goods. In civilized trade, it is these services that by their very nature are becoming more and more dominant in terms of the amount of labor expended on them (delivery of goods to their homes, installation of purchased technically complex goods at buyers' homes, taking orders from buyers, and others).

According to their functional content, trade services can be classified as both technological and commercial processes.

The theory of commercial activity, based on the economic laws of the market, is focused on their knowledge, the establishment of the main provisions of commercial activity, the identification of factors and guidelines for the development of commercial business.

Patterns of commerce and commercial processes have their own regulations and principles. The main principle of commerce is the penetration of commercial actions into the stages of product promotion from the manufacturer to the consumer, ensuring a reduction in distribution costs and real profit from the sale of products. The mechanism of commerce is based on self-regulation, where the decisive role is dictated by economic and administrative methods. As a result, favorable conditions are emerging that promote the dynamic development of commerce. Commercial self-sufficiency means the choice of methods and techniques aimed at developing the economic activity of a particular market. This position leads to the formation of purposeful production and consumption of products. Commerce with its inherent properties becomes a real need of the market.

Regulators of commerce are the market environment and market conditions. Here we note that commerce itself, having the properties of autonomy, allows you to regulate limited material resources and cash. In an organized market, commerce acts as a link with business entities. The market space allows the participants of the commercial turnover to operate successfully with mutual interest, the benefits of the promoted and sold products. The goal pursued by market entities is to make a profit. Its size depends and is ensured by the satisfaction of the requests and needs of buyers for products.

Practical (applied) commerce sets itself the solution of practical problems. They are predetermined by commercial transactions, exchange, sale and purchase, conducting commercial transactions related to the promotion of products through sales channels. The basis for the development of applied commerce is the study of the specific situation on the market, based on the achieved practice of managing and conducting commercial activities. Commerce in practice is in direct and feedback with the internal and external environment. The combination of developments in terms of commerce leads to the establishment of its new opportunities. Therefore, the defining meanings of commerce are not exhaustive, it is constantly expanding its scope. Commerce accumulates experience, and on its basis generalizations are made, specific situations, guidelines for the application and conduct of commercial business in practice are identified.

For the implementation of commercial activities of an applied nature, positive and normactive tools. The positive toolkit captures established phenomena arising from market factors influencing commerce. It is intended, based on the accumulated experience, to give an answer to what has been achieved in the field of commerce and to predict its further practical development. The normative toolkit defines how to act in order to achieve the desired result. Here are guided by the provisions and standards for the organization and conduct of commercial work. The provided positive and normative tools are used in the management of commercial processes when promoting products from the sphere of production to the sphere of consumption.

Business activities are influenced by the micro and macro environment.

The microenvironment, or the internal environment of the subject (enterprise, market), is directly related to the economic, commercial activities and economic behavior of the subject. The macro-environment, or the external environment, operates with ongoing economic processes, industry-specific production volumes, the dynamics of macroeconomic indicators and their change over time. Micro and macro environments are interconnected and interact with each other.

Thus, commercial activities are commercial processes aimed at buying and selling products, promoting and distributing them through sales channels, minimizing distribution costs and making real profits. At the same time, commerce is designed to rely on market (consumer) demand. Procurement and supply of goods involves market research and organization of procurement activities with the establishment of partnerships with manufacturers and suppliers of products.

A condition for the purposefulness of commercial activity is a strategy. It depends on the factors of the external and internal environment, emerging situations and market requirements for the current and future periods. The implementation of strategic goals is carried out by organizational, economic and financial support. The strategy does not remain unchanged, it is subject to adjustment based on the changing quantitative and qualitative indicators of the external and internal environment, as well as emerging new market requirements. This allows you to set com functionscommercial activity, which are:

A) organization of economic and partnership relations with market entities;

B) study and analysis of sources for the purchase of products;

C) ensuring the connection of production with the consumption of products oriented to consumer demand, in terms of the range, volume and renewal of products;

D) the sale and purchase of goods, taking into account the emerging needs of the market and purchasing power;

E) expanding the scope of target markets (segments);

E) reducing the costs of circulation of goods.

To achieve the goals set in commercial activities, it is necessary to be guided by the following basic principles:

1) the inseparable connection of commerce with the principles of marketing;

2) the flexibility of commerce, its focus on taking into account constantly changing market requirements;

3) the ability to anticipate commercial risks;

4) prioritization;

5) manifestation of personal initiative;

6) high responsibility for the fulfillment of obligations under trade transactions;

7) focus on achieving the final result - profit.

The close relationship between commerce and marketing is determined primarily by the essence of the modern concept of marketing, which prevails in most markets and is embodied in the slogan "Sell only what can be sold." Until the middle of this century, the concept of marketing was in effect, making the main emphasis on intensifying commercial efforts. The significance of this concept has not yet been lost in Russia.

The flexibility of commerce should be manifested in the timely consideration of market requirements, for which it is necessary to study and predict product markets, develop and improve sales advertising, and introduce innovations into commercial activities, if necessary, change the profile of activities, make changes to the organizational structures of commerce.

The ability to anticipate commercial risks is a very important principle for an entrepreneur in the field of trade. Risk is the degree of uncertainty in the outcome. Commercial risk is the potential loss in commercial work. It can be defined as the sum of the damages incurred as a result of an incorrect decision and the costs prior to its implementation. Commercial risk may arise as a result of inflation (due to a fall in the purchasing power of money), with a deterioration in the financial position of the company, as well as as a result of the conclusion of a risky transaction, failure to fulfill contractual obligations by counterparties related to the actions of competitors, due to the destruction or damage to cargo during transportation, from natural disasters, from the possible dishonesty of the company's employees. In addition, commercial risk may arise due to the instability of the socio-political situation. Commercial activity without risks is impossible, however, when planning it, it is important to foresee the impact of commercial risk. In order for the risk to be “hung”, it is necessary to use the maximum possible amount of information, a comprehensive analysis of commercial activities, financial results, the effectiveness of partnerships, a comprehensive market research, and careful selection of personnel.

Thus, prioritization in commercial activities is no less important than in production. The implementation of this principle involves constant study and knowledge of all the details of commercial activities. Personal initiative depends directly on each person working in the field of commerce, and is determined not only by personal characteristics, but also by the culture of work. Personal characteristics form the basis of business qualities of a merchant. Work culture implies a certain level of the basis of labor organization, rejection of obsolete and susceptibility to new, more efficient methods of work and methods of communication with colleagues and subordinates, search for and involvement in the labor sphere of new scientific and technological achievements, careful attitude to property, as well as readiness to quickly perceive everything new that can have an impact on improving performance. A high level of responsibility for fulfilling the obligations assumed in commercial transactions is a principle that creates a reputation for a merchant in the business world. The implementation of this principle is the key to effective commercial activity.

1.3 The role and objectives of the development of commercial activities at the present stage

Market economic conditions contribute to the emergence of a new type of commercial relations between suppliers and buyers of goods, open up wide scope for the initiative and independence of trade workers. Without these qualities in modern conditions it is impossible to successfully carry out commercial work. In countries with a developed market economy, initiative, enterprise, and the art of selling a product are highly valued in commercial activities. These skills and abilities are instilled in students - future businessmen - during their studies in higher and secondary educational institutions.

Only well-trained highly qualified personnel who have received training or advanced training in the field of modern organization and technology of commercial work, marketing, and management can successfully carry out commercial activities in complex and diverse conditions of market relations. Trade enterprises and commercial services should be headed by qualified merchant organizers, merchants-merchant managers, merchants-managers. At wholesale depots, in trade organizations and at enterprises, commercial services or departments should be created, headed by first deputy directors of enterprises or, as they are commonly called, commercial directors.

The structure of commercial services includes trade or commodity departments, departments for the study of demand or trade conditions, commercial pavilions of wholesale bases, halls of commodity samples and other trade divisions of enterprises. An urgent task of commercial workers of trade organizations and enterprises is to involve domestic manufacturers in the trade turnover. In this regard, it is necessary to expand the scope of contractual relations with suppliers and manufacturers of goods, to increase the efficiency and effectiveness of supply contracts. Supply contracts should actively influence domestic production for the all-round increase in the output of consumer goods, their manufacture from cheap alternative raw materials, the formation of an optimal assortment of goods for the population.

In a market economy, the quality of commercial work depends, first of all, on the ability to actively search for goods sold in the order of free sale, to interest industrial or agricultural enterprises, cooperatives, self-employed persons, in the manufacture of goods needed by the population. To fulfill these tasks, commercial workers need to know their economic region and its natural resources well, to realistically assess the state of industry, agriculture, production capabilities and the range of products produced by the enterprises of the region. To study suppliers and their capabilities, employees of commercial services should take part in the work of commodity exchanges, wholesale fairs, sales exhibitions and exhibitions of samples of the best and new products, follow advertisements in the media, demand and offer bulletins, exchange messages, for brochures, catalogs and the like. It is advisable to visit manufacturing enterprises (suppliers) to get acquainted with their production capabilities, the volume and quality of products, to take part in meetings with industry workers.

Important tasks of the commercial service in trade are the study and forecasting of the capacity of regional and commodity markets, the development and improvement of advertising and information activities, and the coordination of procurement work among suppliers and consumers. To do this, it is necessary to adopt the experience of foreign countries in the use of marketing, which allows you to successfully organize the commercial activities of enterprises in the market.

At the present stage, the commercial work of trade organizations and enterprises should contribute to the expansion of the scope of foreign economic activity using various forms of economic and financial relations (barter, clearing, settlements in hard currency, etc.). Raising the level of commercial work requires constant improvement of its technology, and especially the use new technology management, automated control systems, automated workplaces (AWS) of commercial workers, computerization of commercial process management, including wholesale and retail sales of goods. Permanent accounting and control of wholesale purchases of goods, characterized by a large number of suppliers, tens of thousands of items of complex assortment of goods, are possible only with the help of a computer. The manual, card form of accounting for deliveries, carried out by merchandisers, is time-consuming and does not provide fast and accurate accounting for the entire range of goods from a large number of suppliers and for particular delivery dates. Such a system of accounting for the fulfillment of contracts in a group assortment, as a rule, by quarters, does not ensure the adoption of prompt measures to influence suppliers who violate obligations to supply goods in a expanded assortment, leads to supply disruptions and interruptions in the receipt of goods. For these purposes, it is necessary to organize in commodity departments, halls of commercial samples, commercial pavilions AWS for the operational processing of commercial information and management of commercial processes. This ensures the automation of accounting for the supply and sale of goods according to the intra-group assortment, frees merchandisers from the routine, self made for maintaining a card file of accounting and movement of goods, frees up time for real commercial work with suppliers and buyers, increases the productivity of commercial workers. Computerization of accounting for the retail sale of goods in stores ensures continuous monitoring of the progress of the sale of goods and the issuance of orders for replenishment and maintenance of the trade assortment in optimal sizes. The computerization of commercial operations will make it possible to create an information system for processing and transmitting commercial information, which forms the technical basis for market and marketing activities in the sphere of commodity circulation. Commercial activity, like any other entrepreneurial activity, needs significant regulation by the state. The regulation of commercial relations is carried out mainly through the adoption of legal acts related to this field of activity, for example, the laws of the Russian Federation "On the protection of consumer rights", "On state regulation of the production and circulation of ethyl alcohol and alcoholic products", "On the use of cash registers in trade and public catering enterprises and others.

The Ministry of Trade of the Russian Federation organizationally concentrated issues of foreign and domestic trade in a single body. This opens up opportunities for creating favorable conditions for promoting Russian goods not only on the domestic, but also on the foreign market and for protecting domestic producers. An important task in modern conditions is the reform of the wholesale link. Based on the existing market structures, it is planned to create large regional wholesale links that will be able to control cargo flows and determine the range of production of consumer goods.

The issues of improving the quality of products are the subject of special attention of state authorities. Enterprises that do not comply with technological requirements for the production of goods, products, sanitary rules and regulations will be forced out of the consumer market. For this, the necessary regulatory and legal framework is being created.

2 Organization of management of commercial activities of a retail enterprise

2.1 General characteristics of the enterprise KomEnergo LLC

Organizational and legal form of the company Limited Liability Company "KomEnergo". The company was registered on September 13, 2000. The original name of the store is KomEnergoTrans LLC. Since 2004, the store has received its current name of KomEnergo LLC and a subsidiary of IP Tsybyshev N.V.

The Company is a legal entity and builds its activities on the basis of the Charter and the current legislation of the Russian Federation.

Complete brand name companies in Russian: KomEnergo Limited Liability Company.

Abbreviated company name: KomEnergo LLC.

Address: Russian Federation, Sverdlovsk region, Yekaterinburg, Polymerny lane, 4.

Working hours: 8.00-17.00, Fri 8.00-16.00, lunch 12.00-13.00, Sat, Sun -
out.

In general, it can be noted that the enterprise was created with the aim of comprehensively providing the population with goods. In accordance with the main task facing the store, the following activities are carried out:

implementation in the prescribed manner of the necessary measures to advertise their services;

participation and organization of exhibitions;

conclusion of economic and other contracts within its competence;

trade and purchasing activities;

provision of household, intermediary, transport and other services;

other types of activities provided for in the charter of the enterprise.

The activity of the enterprise is carried out on the basis of independently developed plans. Long-term plans, as well as annual and current ones, are approved by the management of KomEnergo LLC.

The enterprise carries out independent financial activity within the limits established by the current legislation. The enterprise builds its relations with legal entities, private entrepreneurs in all areas of its activity exclusively on the basis of contracts. In its activities, the company also takes into account the interests of consumers, observing the requirements for the quality of goods and services. The enterprise is free to choose the form and subject of economic contracts and obligations, any other conditions of economic relations that do not contradict the legislation of the Russian Federation. The store sells goods, works, services at prices and tariffs established independently or on a contractual basis, unless otherwise provided by the legislation of the Russian Federation. Control and revision of the production and economic activities of the enterprise is carried out by tax, environmental and other bodies that have the right to control.

Currently, the activity of the enterprise is carried out in the retail sale of goods belonging to the following groups: water supply, heating, sewerage, gas equipment. It also provides services to the population: drawing up projects for individual heating of housing, installation of heating systems, water supply and sewerage, warranty and post-warranty maintenance of gas equipment. The source of the formation of the financial resources of the enterprise are its own sources and privileged funds (loans and credits), although at present, in the context of the global financial crisis, loans and credits are of secondary importance.

The management structure of a commercial enterprise must meet the following requirements: correspond to the functional content of the enterprise management process; ensure the systematic development of the managed system; be able to put into practice the achievements of science and best practices. The management structure is influenced by the number of employees reporting to one manager, the volume of trade, specialization, the number of subordinate trade units (structural divisions).

In the current structure of the enterprise, there are:

1) Director;

2) chief accountant-1;

3) accountant-1;

4) hall administrator-3;

5) sales manager-3;

6) warehouse manager-1;

7) cashier-3;

8) manager for the sale of goods - 24;

9) storekeeper-3.

Scheme 1 - Organizational form of subordination at KomEnergo LLC

On the CEO LLC "KomEnergo" lies the solution of a huge number of tasks. For example, making decisions focused on a selected market segment aimed at satisfying customer needs, determining the general directions of the company's policy within the framework of the goals and objectives, including the conduct of financial policy, which may include issues such as determining limits on personnel costs , marginal costs for administrative and economic needs.

The senior manager also has the right to decide which system of settlements with clients is most preferable, which credit, discount and bonus cards will be accepted in the enterprise.

The head of the supply department, as a middle manager, determines the fundamental issues of the procurement policy, in particular, the orientation towards certain suppliers. He, in agreement with the General Director of KomEnergo LLC, has the right to determine the circle of suppliers with whom the store will maintain business relations in the first place. Middle managers - administrators, ensure the implementation of the enterprise policy developed by top management, and are responsible for bringing orders, instructions, instructions, detailed tasks to departments, as well as for their timely implementation.

The store administrator carries out financial and economic activities, controls the culture of customer service, the state of accounting, control and safety of material assets, the selection and placement of personnel, compliance with labor laws, safety regulations and rules of sanitation and hygiene. The administrator directs and organizes the work of managers of the trading floor, cleaners of the hall. Supervises the staff in compliance with the rules of customer service, internal regulations, personal hygiene, wearing branded clothing. Provides preparation of the hall for the opening of the store and provides a clear connection between warehouses and the trading floor.

The people management system includes not only the selection of personnel, but also the choice of an enterprise management model. Management should be simple and flexible, ensure efficiency and competitiveness. According to experts, it is best if the control system has:

a) not very large units (services, departments, shifts), staffed by qualified specialists;

b) a small number of management levels;

c) a structure based on groups of specialists;

d) work schedules and procedures focused on consumers of trade services.

The main activities of KomEnergo LLC are:

1) wholesale and retail trade in sanitary goods;

2) services to the population: drawing up projects for individual heating of housing, installation of heating systems, water supply and sewerage, warranty and post-warranty maintenance of gas equipment;

3) transport services, intercity transportation, forwarding activities. For the implementation of all types of activities, the company has the appropriate licenses, accreditations, certificates.

The company presents such product groups as:

Pipes and fittings for water supply, heating, sewerage systems.

Radiators.

Sanitary ware, bathroom furniture, bathtubs, shower cabins.

Towel dryers.

Gas and electric boilers, gas water heaters, gas stoves, water heaters.

Mixers and accessories to them.

In accordance with the product specialization and the size of the trading area, the assortment is formed different groups goods, their types and varieties.

The main service provided by retail trade is the sale of goods in the store. The retail service is the result of the direct influence of the seller and the buyer, as well as the seller's own activities to meet the needs of the buyer when purchasing goods under a sales contract. The process of selling goods services consists of the following main stages: the formation of an assortment; acceptance of goods; provision of storage; pre-sale preparation; display of goods; offer of goods to the buyer; settlement with the buyer; release of goods.

The KomEnergo LLC enterprise purchases goods in Moscow, St. Petersburg, Vladimir and other cities, but still, the bulk of supplies come from Moscow companies: Tsentrtrubplast, Termoros, Terem, Santehoptorg, Ecotex , "Sanflor".

The work of stores with a supplier is structured in such a way that, weekly or 2 times a week, the manager for the purchase of goods removes the actual balance of goods, calculates the sale and draws up an application. The goods from this supplier enter the store, according to the application made. It should be noted that sales analyzes are conducted for all product groups. They contribute to a more correct, more accurate preparation of applications, in order to avoid "packing" store warehouses.

To place goods in the store hall, the enterprise used wall and island slides, demonstration stands, showcase counters. The samples of goods laid out on them are provided with labels indicating the name of the product, price, article, as well as the name of the manufacturer. There is a sales manager in the hall who consults and accepts applications for the import of goods, draws up selection lists or invoices, studies the demand of wholesale buyers.

In order to survive in the competition, the KomEnergo LLC enterprise changes the strategy and tactics of its work, continuously works on its improvement, monitors the quality of the goods sold, the development of new types of goods, uses the most advanced and flexible pricing methods.

2.2 Analysis of the financial and economic condition of KomEnergo LLC

The study of existing trends and opportunities of the enterprise related to the sale of goods, the identification of factors that positively and negatively affect the volume of the enterprise's turnover are achieved in the process of analyzing the volume and structure of the enterprise's turnover. Retail turnover analysis is the previous stage of retail turnover planning. The purpose of the analysis is to identify unused reserves of the enterprise in order to increase the volume of trade.

Tasks of the analysis of retail turnover:

Studying the current conjuncture of the consumer market.

Evaluation of the total volume and structure of trade.

Identification of the reasons for the change in the volume of sales.

Development of measures to increase the volume of trade.

Analysis of the volume and structure of turnover begins with a comparison of actual data with planned data and determines the percentage of completion

"% out" TO = TO fact / TO plan * 100%, (1)

where "% vyp" TO - the percentage of the turnover,

TO fact - the actual value of the turnover,

TO plan - the planned value of the turnover.

Consider the quarterly implementation of the enterprise's turnover plan in table 1.

Table 1 - Implementation of the turnover plan by quarters 4

Quarter 2008	Deviation	% completed
1 quarter
2 quarter
3 quarter
4 quarter

The actual turnover amounted to 53.049.605 rubles.

The planned turnover amounted to 40,000,000 rubles.

Percent Complete = (53.049.605 / 40.000.000) * 100 = 132.6%

It can be concluded that the plan was fulfilled by 132.6%, that is, it was overfulfilled by 32.6 percent.

The maximum value of the turnover was reached in September and amounted to 7.200.865 rubles.

The second place in terms of trade turnover is occupied by August. The value was 6.953.473 rubles.

On the third month of sale in July. The turnover for this month amounted to 5.834.185 rubles.

The reason for the high demand for goods was the promotion held in July, as well as the seasonality of the goods sold.

The main factors affecting the sales volume of the store are:

conducting social surveys of the population.

The retail turnover of the enterprise was unevenly distributed by quarters. The largest share in the turnover for the period from 07/01/08 to 09/30/08 is occupied by the turnover of the third quarter - over 99.9%, and the smallest share in the turnover for this period falls on the first quarter - the percentage of completion is only 86.6%, i.e. e. the plan was not fulfilled by 13.4%. The rhythm of the development of the retail turnover of the enterprise by quarters is clearly shown in Figure 3.

Figure 3 - Fulfillment of the turnover plan by quarters for 2008

The amount of turnover depends on the range of goods.

It is necessary to note the store's sales leaders:

1) pipes and fittings (polypropylene) 25%;

2) baths and showers 15%;

3) bathroom furniture 13%;

4) sanitary ware 12%;

5) radiators 10%;

6) gas equipment 8%;

7) sewerage 7%;

8) mixers 7%;

9) pumping stations 3%.

Figure 4 - The structure of turnover by various types products

The activity of a trading enterprise is associated with a variety of costs of labor, material and financial resources since its inception. Distribution costs are understood as the costs of labor, material and financial resources expressed in monetary form for the implementation of trade production activities enterprises.

Different types of costs react differently to the processes of distribution and sale of goods. Their formation has its own specific features. At the enterprise under study, there are the following items of expenditure:

rental of premises; electricity; water; warm;

other operating expenses; repair work;
the cost of acquiring fixed assets; write-off of goods;
fare; other expenses; stationery; economic needs;
general running costs;
employees' wages;
payroll taxes;
protection of the object.

Let's calculate the value of the distribution costs of the enterprise KomEnergo LLC. The wages are discussed in detail in Table 2.

Table 2 - Salaries of store employees in 2008

	Accrued salary
	Manager	Administrator








September

This store has 9 managers and 1 administrator.

The salary fund for the year is 1843665 rubles.

Payroll taxes - 479,353 rubles.

Shop rent - 1,344,000 rubles per year.

Transport services amount to 20,000 rubles per month, 240,000 rubles per year.

Depreciation of fixed assets 150,000 rubles per year.

The amount of distribution costs = 4,173,018 rubles per year.

Let's determine the level of distribution costs in the store:

Lv IE = IE / TO * 100%, (2)

where Ur IO is the level of distribution costs,

IO - the amount of distribution costs,

TO - turnover.

AI level = 4,173,018 / 53,049,605*100 = 7.9%.

On the this enterprise store cost level was 7.9%.

Consider the indicators of profitability and profit.

The main objectives of the analysis of profit and profitability of a trading enterprise are:

systematic control over the implementation of the profit plan;

determination of the influence of objective and subjective factors on the financial results of the enterprise;

identification of reserves for increasing profits and increasing profitability;

development of measures to use the identified opportunities to increase profits;

assessment of the enterprise's work on the use of identified opportunities to increase the volume of sales of goods, profits and profitability.

In the process of analysis, the composition of profit, its structure, dynamics and the implementation of the plan for the reporting period are studied. The influence of individual factors on the change in profit and profitability is assessed.

In a market economy, making a profit is the main motive for the entrepreneurial activity of an enterprise. Profit creates financial guarantees for its continued existence, is the most important economic category and the main goal of any commercial organization. As an economic category reflects the net income created in the sphere of material production, the essence of profit is that it is a monetary expression of a part of the value of the surplus product.

Profit is the excess of a company's gross income over its expenses. The opposite situation (the excess of expenses over income) is called a loss.

In practice, the following definitions of profit are used: profit from sales; profit before tax and net income.

Profit is taken into account in absolute and relative terms.

Gross profit in trade is the sum of trade margins, that is, with an average trade margin of 34% and a turnover of 2008 equal to 53,049,605 rubles, the gross profit is 13,460,348 rubles.

Let's calculate the profit from sales:

P \u003d VP - IO, (3)

where P - profit from sales,

VP - gross profit,

IO - distribution costs.

Let's calculate the store's net profit for 2008:

PE \u003d P - NP, (4)

where NP is net profit,

P - profit from sales,

NP - income tax.

Income tax is 24 percent.

Let's analyze the profitability of the enterprise.

Table 3 - Calculation of profit from the sale of the store LLC "KomEnergo"










September




Mean

Thus, KomEnergo LLC makes a profit. The store's net profit for 2008 amounted to 7,086,398.08 rubles. And in the conditions of a still subtle crisis, this is a pretty good result.

3 Increasing the efficiency of commercial activities of KomEnergo LLC

The Contractor is obliged to provide services that meet the requirements of functional suitability in accordance with the rules of sale. Ergonomics requirements for trade services include:

a) the comfort and convenience of customers in the provision of services, including convenient placement of goods on the trading floor, entrances, exits, sections, equipment, furniture, etc.;

b) hygienic requirements for the level of illumination, ventilation, dustiness, noise, temperature in the trading floor, for personnel, for the maintenance of premises, workplaces, equipment, etc.; the availability of information to the possibilities of perception by the consumer. The requirements of the aesthetics of trade services provide for harmony, stylistic unity, integrity of composition and artistic expressiveness: architectural and planning solutions for the premises of a commercial enterprise;

c) design of the facade of the building, signboards, shop windows, display of goods on commercial equipment, workplace and appearance service personnel, execution of promotional materials, brand names and signs, accompanying documentation and others;

d) the interior of the trading floor by equipping it with appropriate furniture, equipment, inventory and selecting a color scheme and lighting. The requirements for the manufacturability of trade services include: the presence of a rational set of technological equipment, inventory of certain types and models, form and purpose, taking into account the methods of sale used, the range of goods and services provided; creation of conditions for cost-effectiveness and simplicity of sanitary and technical maintenance; availability of premises (by purpose and area) necessary for organizing the trading process and the rational movement of consumer and commodity flows, ensuring rational placement, maximum visibility of the enclosed goods; the availability of technical means for processing information, including on the distribution of goods;

availability of documents and means that allow the consumer to control service processes; the optimal level of labor, time and other resources spent on carrying out individual operations of the trade and technological process, creating conditions for the mechanization of labor-intensive customer service processes; retail service security requirements; environmental protection requirements.

3.1 A set of marketing activities of KomEnergo LLC

In order for customers to visit the store, a whole range of marketing activities is used: conducting social surveys, sampling (acquaintance of the consumer with new products), promotions, and preferential discounts.

Consumer preferences.

The level and types of service most suitable for this category of customers.

store competitors.

Estimated profit level.

Expenses: staff salaries, rent of premises or equipment, and the like.

The most used and best-selling products.

Do not forget that the main goal of the functioning of the enterprise is to make a profit. Improving the culture of customer service is largely due to the expansion of the range of additional services provided to them.

Services to assist in the improvement of the purchase include the packaging of the purchased goods; goods orders by phone, delivery in the city. Free car parking is available for shoppers.

Information and consulting services include the provision of information about goods and their manufacturers. All of the above services are free. We believe that the store has a narrow range of additional services and that measures should be taken to expand it.

Trading services provided by a trading company during the purchase process are part of the trading and technological process.

Trade and technological processes in a store are a set of trade and technological processes that are sequentially interconnected, the purpose of which is to bring goods in a wide range and of good quality to consumers with the lowest labor and time costs. The trade and technological process depends on the degree of economic independence of the store, the form of sale, the type and type of store, the degree of preparation of goods for sale.

Principles of organization of the trade and technological process:

A) Choosing the best option for the sale of goods.

B) Creation of conditions for the choice of goods, the convenience of buyers, saving time, a high level of trade service.

C) Compliance of technology with modern scientific and technical level. Implementation of progressive methods.

D) Achieving optimal economic efficiency, by accelerating the turnover of goods, saving labor, reducing distribution costs.

D) Preservation of the physical and chemical properties of the goods.

The technological process ensures the processing of commodity flows, starting with the receipt of goods in the store and ending with the full preparation for sale. It includes such operations as acceptance of goods in terms of quantity and quality, storage, packaging, packaging, movement, display on commercial equipment. It is carried out without the participation of buyers.

The rational organization of the main operational processes in the store must meet the following requirements:

1) direct the movement of commodity and consumer flows towards each other without mutual interference, from opposite sides of the store, from the main facade - buyers, from the yard - goods;

2) create conditions for the normal movement of customer flows, exclude the possibility of crowding and congestion due to various imperfections in the arrangement of premises, and prevent the crossing of customer flows; provide the shortest paths for the movement of goods within the store;

3) correctly select and install equipment for incoming goods, acceptance by quantity and quality, intra-store movement, preparation for sale; ensure normal sanitary and hygienic conditions for the processing and storage of goods.

The trading and technological processes in the store are made up of interrelated sequential operations, starting from the receipt of goods in the store and ending with their purchase by customers. At the same time, it is necessary to preserve the consumer properties of the goods and the presentation, meet the deadlines for the sale, bring the goods to customers with the lowest labor costs and a high level of service culture.

The technological process in the store begins with the unloading and acceptance of goods.

Characteristics of the trade and technological process:

Goods receipt:

a) verification of accompanying documents (waybills, invoices, certificates);

c) equipment.

Moving to the receiving area:

a) means of handling equipment;

b) minimizing the cost of moving;

c) rational organization;

d) security.

Acceptance of goods:

a) depends on the type of product;

b) continuous or selective;

c) regulatory documents.

Storage, storage period, storage conditions, commodity neighborhood, method of laying, types of equipment during storage are taken into account.

Placement and layout in the trading floor.

Placement is the location of goods inside the trading floor, taking into account the group assortment, consumer properties, prices, raw materials, and demand characteristics.

Placement principles:

The quantity of goods should ensure uninterrupted trade in them;

Goods are placed taking into account the movement of customer flows;

Good visibility and availability of goods for buyers;

It is desirable to secure a permanent place for each group of goods;

New goods, goods requiring quick sale are located in a clearly visible place.

Factors affecting placement:

Frequency of purchase of certain types of goods;

Time spent on the selection of goods;

Compact shopping.

Display is the arrangement of goods, stacking, displaying them on trade and technological equipment in order to create a composition and focus the consumer's attention on the properties of the goods.

Purchase invoice.

The goal is to reduce the time spent on customer service, to ensure the safety of the goods.

Conclusion

Commercial activity is one of the most important factors in ensuring the effective functioning of the economic system in a market economy.

Commercial activity is the oldest form of human activity. This activity appeared from the beginning of the division of labor and was initially expressed in primitive forms of barter. Gradually, the methods of production improved and the forms of commercial activity became more complicated. A special class of people was formed who devoted their entire lives to trade - merchants. With the development of commodity-money relations, the variety of forms of commercial activity has sharply increased. The old system of commodity exchange no longer met the needs of a rapidly developing economy. Banks appeared - organizations that allow accumulating capital for the implementation of large projects, insurance companies - designed to protect against various risks, as well as exchanges - facilitating the process of finding trading partners.

The purpose of the study was to improve the organization of the commercial activities of the enterprise, in order to increase the efficiency of interaction between the company and the consumer. These improvements include:

A) First of all, this is a number of external and internal changes at the enterprise (improving service, creating a favorable interior, decorating the facade of the building, signboards, shop windows, displaying goods on commercial equipment, workplace and appearance of service personnel, execution of advertising materials, brand names and pointers, accompanying documentation).

B) Carrying out a set of measures that would be aimed at improving the movement of customer flows, the correct placement of commercial equipment, racks, the placement of goods, taking into account merchandising technologies, and so on. In a word - the improvement of commercial activity is the improvement of trade and technological processes at the enterprise, no matter what product, food or non-food, it sells.

After analyzing the financial component of the company's activities, we can draw the following conclusion - profit for 2008 increased by 4450.59 thousand rubles, due to the following indicators: the turnover of the store increased by 15884.36 thousand rubles, the return on capital increased by 6.3% , profitability of sales increased by 4.9%.

To improve performance, the enterprise should continue to improve the efficiency of the use of production assets; minimize distribution costs while increasing advertising costs; optimize commodity resources; develop an assortment and service policy in accordance with the requirements of the serviced contingent. It is necessary to conduct marketing research, promotions, introduce loyalty cards, improve the quality of additional services provided to customers, improve the store's trade and technological process.

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Subject...

Organization management production process on the enterprise
Coursework >> Management
Subject « Organization management production process on the enterprise" Done by a student... activities on the modern technologies. Why organizations are needed, how they are created and developed, on the... Most contracts contain commercial quality assurance...
Organization commercial activities on the enterprise"Izhtrading"
Coursework >> Economics
Parties commercial activities enterprises and identifying problems by participating in commercial activities on the enterprise. Organization commercial activities in ... structural divisions). Structure management on the enterprise LLC "Izhtrading" mechanical...
Organization commercial activities on the enterprise
Coursework >> Economics
Features commercial activities in a market economy; conducting a comprehensive assessment organizations commercial activities on the enterprise; determination of development trends organizations commercial activities ...
Control commercial activities small enterprises
Abstract >> Management
... commercial activities on the enterprise. Chapter 3 organizations commercial activities and its effectiveness 3.1. Organization commercial activities object of study As mentioned above a commercial activity ...

Degree work organization of commercial services. Introduction The relevance of the commercial activities of the enterprise

Introduction

1 Theoretical foundations of commercial activity

1.1 The concept, essence and features of the commercial activities of a trading enterprise

1.2 The main stages and elements of the content of the commercial activities of a trading enterprise

2 Features of the commercial activities of the Borisov Raipo

2.1 Organizational and economic characteristics of the Borisov regional district

2.3 Analysis of the effectiveness of the commercial activity of the Borisovskiy Raipo

2.3 Swot-analysis of the effectiveness of the commercial activities of the Borisov Raipo.

3 Activation and improvement of the commercial activities of the Borisov Raipo

3.1 Activation of the commercial activities of the Borisov Raipo in modern conditions

Organization management production process on the enterprise

Organization commercial activities on the enterprise"Izhtrading"

Organization commercial activities on the enterprise

Control commercial activities small enterprises

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