TEST
discipline: "Economics of the organization (enterprise)"
INTRODUCTION
1.2 Indicators of analysis wholesale trade
2 GROSS INCOME OF A TRADING ENTERPRISE: CONCEPT, SOURCES OF FORMATION
3 PRACTICAL TASK
CONCLUSION
BIBLIOGRAPHY
INTRODUCTION
Development market relations associated with the movement of goods from producers to their final consumers. AT modern conditions transition to a market economy, the development of entrepreneurial sphere, which contributes to the growth of business activity, which leads to an increase in tax revenues to the budget, economic growth and general welfare. Wholesale, being a variety entrepreneurial activity, plays an important role in the sphere of commodity circulation.
Trading enterprises, on the one hand, complete production, and on the other hand, ensure the satisfaction of a significant part of the personal needs of the population in goods and services. Significant role of trade enterprises in the functioning of the credit and financial system: about 90% of all cash, coming to banks, is the proceeds from the sale of goods and services.
One of the links between enterprises and trade is trade. The first question covers the topic of wholesale trade, basic concepts, types, as well as analysis indicators. The relevance of the topic lies in the fact that the main quantitative indicator that allows you to assess the volume of work of a wholesale enterprise is the wholesale turnover. Currently, the results of activities are evaluated by the amount of profit, profitability. At the same time, the turnover indicator is the basis for calculating all estimated indicators (gross income, profit, cost level, profitability, etc.). Results largely depend on its dynamics. economic activity trade enterprises. The growth of turnover entails an increase in gross income, and, consequently, the profit of the enterprise.
The second part deals with the issue of gross income (the amount of realized trade allowances, other income, profit and profitability), as the main indicator of the economic activity of a trade enterprise. Profit is the main motive for the implementation trading activities, since it ensures the growth of the welfare of the owners of the enterprise through the return on invested capital. Profit determines the functioning of the activities of a commercial enterprise, regardless of the economic policy of the state.
The third part is practical. On the specific example the amount, the level of distribution costs were calculated, their dynamics was analyzed, as well as the share of changes in turnover and cost over two years.
1 WHOLESALE TURNOVER: CONCEPT, TYPES, INDICATORS OF ANALYSIS
1.1 Basic concepts and types of wholesale trade
Wholesale turnover is the sale of goods by trading enterprises to other enterprises using these goods either for subsequent sale, or for industrial consumption as raw materials and materials, or for material support for economic needs. As a result of wholesale trade, goods do not enter the sphere of personal consumption, but remain in the sphere of circulation or enter industrial consumption.
Wholesale turnover is one of the main indicators of the economic activity of wholesale enterprises. Its volume and structure characterize the degree of development of production and the level of public consumption. Depending on the volume, structure, types and forms, indicators of the economic and financial activities of the enterprise are determined.
Wholesale turnover is the main quantitative indicator that allows you to assess the volume of wholesale trade. Depending on the forms of organization of the movement of goods distinguish the following types of turnover:
Warehouse - wholesale of goods from the warehouses of wholesale enterprises;
Transit - delivery of goods from the warehouses of supplier enterprises directly to buyers, bypassing wholesale warehouses.
Distinguish primary wholesale turnover- is the sale of goods by industrial enterprises directly to retailers and wholesalers, and intermediary turnover is the sale of goods by wholesalers to retailers.
The wholesale turnover has a different economic content than the proceeds from the sale of products in industry or retail turnover. The wholesale turnover does not reflect the production and sale of goods directly to the population for personal consumption, but characterizes the movement of goods from the sphere of production into the sphere of circulation.
Distinguish according to turnover: large, medium and small trade turnover.
A large wholesale turnover occurs when goods are received from enterprises in large quantities and sent through wholesale trade links.
The average wholesale turnover is formed by wholesale enterprises that buy goods not only from industry, but also from other large wholesale enterprises.
Small wholesale turnover is formed at wholesale bases at grassroots wholesale enterprises.
Depending on the purpose of commodity resources wholesale trade is divided into three types:
Sale of goods to retailers and industrial enterprises, institutions, organizations, as well as for export;
Intrasystem leave (sale within the state (republic) by one wholesaler to another);
Interstate (inter-republican) leave to other states on the basis of concluded intergovernmental agreements.
The sum of the three types of wholesale trade is gross wholesale turnover.
The growth of turnover entails an increase in gross income, and, consequently, the profit of the enterprise. The results of economic activity of trade enterprises largely depend on its dynamics.
1.2 Indicators of wholesale trade analysis
The main purpose of the analysis of the trading activities of wholesale enterprises is to study the development of trade, improve customer service, and improve the movement of goods. Therefore, the study of wholesale trade sets itself the following tasks:
study of the dynamics of indicators of trade;
analysis of the commodity structure and intra-group assortment;
analysis of turnover organizational forms and trading methods;
· identification and evaluation of factors influencing the volume and structure of trade;
analysis of the seasonality of trade;
Analysis of commodity turnover.
In the process of analyzing the turnover, wholesale enterprises study the following indicators:
Growth dynamics of trade turnover at current prices (ATT):
DTO = *100
Growth dynamics of trade turnover in comparable prices:
DTO comp. prices = *100
If prices have changed in the analyzed period, then the actual data on the sale of goods must be expressed in prices at which the turnover was forecast. To do this, calculate the price index. In the context of a noticeable impact of inflationary processes on the economic life of the country, which led to high rates of price growth and depreciation of money, the use of a price index is of particular importance. The price index shows the change in the total cost of a certain number of goods for the analyzed period.
The price index is calculated by the formula:
I price = ,
where, C otch - price in the reporting period,
C base - the price in the base period (last year), taken as 100%.
Actual turnover of the reporting year in comparable prices:
That's a fact. in comparable prices = *100
The analysis should show how the wholesale enterprise in its economic activity takes into account the socio-economic development of the region served, the production capabilities of industrial enterprises and other suppliers, the availability of commodity resources, the volume and structure of the expected receipt of goods from other regions.
2 GROSS INCOME OF A TRADING ENTERPRISE: CONCEPTS, SOURCES OF FORMATION
Gross income of a trade enterprise is an indicator that characterizes financial results trading activity. It is defined as revenue from the sale of goods and services (turnover) minus the cost of their acquisition for a certain period of time.
Trade enterprises form their income from various sources and for various types of business transactions. The amount of income of a trading enterprise received from all sources and for all types of business transactions forms its gross income, which consists of:
1) from the amount of money received from the sale of goods, due to the difference between the sale price of goods (turnover) and the price of their consumption. This part of gross income is trade allowance;
2) receipts for services rendered and work performed;
3) other income from non-core activities (balance of income and expenses from non-realized operations, sale of surplus equipment, transfer of temporarily unused premises and objects of a small retail network, income from equity participation in the activities of other organizations, from valuable papers owned by the company, etc.).
The basis for the formation of the gross income of commercial enterprises (and in many commercial enterprises - the only source of its formation) is income from trading activities, therefore, in the process of managing income at the enterprise, they play the main role. The economic purpose of gross income is the reimbursement of distribution costs, the payment of taxes, fees and the formation of profits.
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Wholesale trade, determining the structure and direction of commodity flows and transforming the production assortment into a trade one, acts as a conductor of a sufficiently large mass of goods to the consumer market. Wholesale trade is characterized by:
- purchase of large consignments of goods from manufacturers;
- increase in the number of stages of intermediate users of products;
- adaptation of the product range to the needs of intermediate and final consumers;
- pursuing a policy of timely updating and improving the quality of goods;
- availability of sufficient capital to organize and conduct trading activities;
- acceptance of risk in the circulation of goods.
Thus, manufacturers and organizations retail there is every reason to resort to the services of wholesalers.
Wholesale trade enterprises carry out the sale of goods, the performance of work and the provision of trade services to buyers for the subsequent resale of goods or professional use.
Consider the main classification features of wholesale trade enterprises: form of ownership, purpose, scope of territorial services, specialization of trading activities (Table 3.2).
Table 3.2
Classification of wholesale trade enterprises
|
property |
Purpose |
territorial service |
Specialization trading activities |
|
district, interdistrict |
Non-specialized |
||
|
mixed |
Trade and marketing |
Specialized |
|
|
Municipal |
purchasing |
Universal |
|
|
State |
distribution centers |
Regional, interregional |
With a combined assortment |
|
consumer cooperation |
Supply logistics centers |
Federal |
Mixed assortment |
The predominant form of ownership of trade enterprises is private: business partnerships and joint-stock companies. The activities of wholesale trade enterprises are determined by their purpose and functions. It also takes into account the influence territorial factor. If a wholesale trade enterprise is located in the zone of production of goods, then it carries out trade and marketing activities and bringing goods from production areas to consumption areas. They purchase products from commodity producers, sort and complete shipping lots in their warehouses and send them to trading enterprises.
In the wholesale trading network there are trading and purchasing organizations whose warehouses are located in areas where goods are consumed. They are engaged in the purchase of products in various areas of its production. Then the goods are sold to retailers located in the area of their territorial service.
Companies play a certain role in shaping the goods market. Having the status of a regional or federal level, they act as wholesale trade organizations for the sale of domestic and foreign goods. Companies have distribution or logistics centers.
Wholesale and small wholesale trade enterprises are universal and specialized general food and non-food warehouses, warehouse stores, wholesale and small wholesale trade centers.
The sale of goods, the minimum lot of which cannot be less than the number of units in one manufacturer's retail package, is carried out by Discount, Cash & Carry, Discounter stores.
Small wholesale and wholesale food markets are of particular importance when bringing goods from the producer to the consumer. They allow you to bring goods closer to the consumer, organize their sale mobilely and in a place convenient for the buyer. The wholesale market is focused on the necessary range of goods sold at affordable prices, and is interconnected with the process of product distribution. The work of the markets is controlled by the sanitary service, quality inspection, insurance company, security organization. Formation wholesale markets justified if there is a real need for them (requests of buyers, interests of producers).
Measures for the development of wholesale trade are:
- determination of measures to promote the development of wholesale trade in the territories of the constituent entities of the Russian Federation;
- development and implementation of regional wholesale trade development programs;
- stimulation of investment projects aimed at the construction of logistics supply centers that receive and store agricultural products, the formation of consignments of goods for shipment to business entities engaged in wholesale and (or) retail trade in food products;
- support for agricultural consumer cooperatives, organizations consumer cooperation carrying out trade and procurement activities in countryside;
- organization and holding of exhibitions in the field of trade activities, fairs.
As a result of studying chapter 7, the student should:
know
- what is marketing in wholesale trade as a sector of the market economy;
- basic concepts, goals, objectives, principles, areas of application, objects, subjects of wholesale trade;
be able to
- participate in the development marketing strategy companies engaged in wholesale sales, plan and implement activities aimed at its implementation;
- select suppliers and resellers;
- develop a plan for the purchase of goods for enterprises of various sectors of the economy;
- determine the volume of purchases and sales of goods;
own
Analytical methods for evaluating the effectiveness of commercial activities at wholesale enterprises.
Socio-economic content of wholesale trade
From the point of view of marketing, the role of wholesale trade is to meet the needs of retail enterprises as much as possible, to supply them with the necessary goods in certain volumes and on time. Usually located in large settlements (cities), wholesale companies also well aware of the needs of end customers. Therefore , they are able to organize powerful marketing support for retailers on their own or with the help of a product manufacturer .
As modern experience shows, wholesale companies in most cases carry out marketing functions better than the manufacturer, since they have well-established ties with retail trade, as well as a good warehouse and transport base. Today, wholesale companies provide their customers not only with goods, but also with a wide range of related services: advertising at the point of sale, organization of sales promotion events, delivery of goods, pre-sale preparation, including packing and packaging of goods under the brand name of a retailer or network. In the market of technically complex goods, wholesale companies, with the support of manufacturers, organize service centers.
Since the activity of any intermediary increases the cost of goods, the task of the wholesale link in the distribution system is to form a minimum wholesale margin (due to the rationalization of trade and logistics operations) or to add additional value to the product for the buyer, who will perceive set price as fair.
Solving the problem of satisfying the interests of manufacturers, on the one hand, retail trade and end customers, on the other, has led to a variety of methods and forms of wholesale trade.
The freely emerging market situation requires a wide range of trading enterprises that differ from each other in terms of the number of employees, types of activities, specialization, etc. This chapter discusses theoretical aspects operation of wholesalers.
Wholesale- a set of economic, organizational and legal relations between counterparties in the conditions of free choice of partners during the purchase and sale various kinds products in large quantities.
Wholesaling includes any activity of selling goods or services to those who purchase them for the purpose of resale or professional use. From the position of a manufacturing enterprise, wholesale trade is an important distribution link that solves its marketing tasks. From the point of view of marketing, the role of wholesale trade is to meet the needs of retail enterprises as much as possible, supplying them with the necessary goods in certain volumes and on time.
The transition of trade enterprises to the market concept of development changed the assessment of their target function, which affected the system economic indicators characterizing the economic process. First of all, this refers to the indicator of retail turnover.
As the authors of the textbook "Economics and organization of the activities of a trading enterprise" note [Economics and organization of the activities of a trading enterprise: Textbook / Edited by A.N. Solomatina - 2nd ed., revised and additional - M.: INFRA - M, 2004 S. 182] - market methods of managing objectively led to the rejection of the primacy of the indicator of turnover, and made it possible to move on to managing the trading process based on economic regulators (prices, taxes, etc.). main goal trade enterprises is now to maximize profits, and trade acts as the most important and necessary condition without which this goal cannot be achieved. Because the merchant gets a certain amount income from each ruble of goods sold, the task of maximizing profits necessitates a constant increase in the volume of trade as the main factor in the growth of incomes and profits.
The process of moving goods from production to consumers is called distribution. The organization of an effective, rational system of goods distribution on a national scale is the most important task of wholesale trade. The fewer intermediate links in the process of moving goods, the shorter the path of movement of goods and the shorter the delivery time.
The organization of wholesale purchase and sale has been one of the most important functions of wholesale trade since, in the process of social division of labor, it became an independent sub-branch of trade. When contacting product manufacturers, wholesalers act as representatives of demand, and when offering goods to buyers, they act on behalf of manufacturers.
The specialization of wholesale trade in the performance of the contact function provides significant savings in distribution costs, which leads to a decrease in the number of contacts. As a result, the buyer, i.e. retail trade, saves time, as it is freed from purchases from many manufacturers, reduces material costs associated with storage, the formation of an assortment of goods and their delivery. It is a well-known fact that wholesale inventory is much cheaper than retail inventory.
Income from the wholesale activity of the enterprise consists of the difference between the price of purchasing goods from the manufacturer and the price of selling the goods to the buyer or the wholesale margin (surcharge). At present, the value of the margin is set on a contractual basis between the seller and the buyer.
An additional source of income for a wholesaler may be payment for the services it provides to its customers (for example, in practical activities wholesale firms often finance the manufacturer by providing him with an order for a certain product with a guarantee of its sale, and at the same time, in the form of an advance, they pay for a part of the ordered batch of products; as for retail organizations, here too wholesale enterprises provide financing by selling goods with deferred payment). But the main function of the wholesale enterprise is the sale of goods to customers, therefore, the volume of these sales, or wholesale turnover, characterizes the volume of the enterprise as a whole.
As you can see, one of the important roles in a market economy, and the main indicator of wholesale trade is wholesale turnover.
Wholesale turnover is the sale of goods in large quantities legal entities by bank transfer, for the further sale of these goods or processing.
The composition of the wholesale turnover includes: the sale of goods from wholesale depots to retail trade enterprises, enterprises Catering, small wholesale trade organizations, manufacturing enterprises.
The sale of goods to industrial enterprises is included in the wholesale turnover, provided that the finished products of these enterprises will not be returned (arrived) to the wholesale base. The wholesale turnover does not include the movement of goods within the wholesale base from one warehouse to another, as well as the return to the base of goods previously sold to the buyer.
According to the forms of sale of goods, the entire wholesale turnover is divided into warehouse and transit.
Warehouse turnover is formed by selling goods from the warehouse of the wholesale base. This is how goods of a complex assortment are sold that require picking, refining, sorting - garments, shoes, household goods, cultural, household and sports goods, etc., as well as goods of a simple assortment that are packaged at bases - salt, sugar, etc. In other words, wholesalers transform the industrial supply of goods into assortment groups corresponding to the demand of individual buyers. The need to perform this function is especially relevant in modern conditions, when, due to the development of specialization, production is effective only with the release of mass batches of goods, and consumption is increasingly characterized by an increase in the range with small volumes of purchases of individual goods.
Transit turnover is formed from goods shipped by suppliers directly to retail network, bypassing the warehouses of wholesale bases. Or otherwise - the sale of goods directly to the buyer without the delivery of goods to the wholesale base.
If the wholesale base participates in the calculations, i.e. pays these goods to the supplier, and then receives money from the buyer, then such transit is called paid. Kazarskaya N.I. in her textbook gives a different definition - transit turnover with participation in settlements (with investment of funds) - the base pays off with suppliers for shipped goods and presents invoices for payment retail organizations and enterprises [ Economics of a trading enterprise / Textbook for commodity experts / Kazarskaya N.I., Lobovikov Yu.V. - 3rd edition, translated and before - M .: Economics, 2003. S. 101]. This type of transit is now rarely used.
If the wholesale base is only an intermediary and does not participate in the calculations, such transit is called unpaid. According to N.I. Kazar - transit turnover without participation in settlements (organized) - settlements for shipped goods are carried out directly between suppliers and the retail organization. Wholesale bases are not included in the calculations. They establish links between suppliers and buyers, agree on specifications, organize control over the progress of shipment.
When analyzing and planning economic activities, the bases use:
for a general assessment of the work of the base - gross wholesale turnover;
for analysis and planning inventory- warehouse turnover;
to calculate quality indicators as a percentage of turnover (wage fund, cost level, profitability) - turnover with the participation of the base in the calculations, i.e. warehouse turnover plus transit turnover with participation in settlements.
Wholesale businesses can sell products budgetary enterprises and organizations (schools, hospitals), this turnover is considered to be small wholesale and refers to retail turnover.
Since the turnover is an indicator that reflects the most important final result of the economic activity of a trading enterprise, its comparison with the amount of resources expended (labor, material, financial) will give an idea of the effectiveness of their use, since in a generalized form, the efficiency indicator is the ratio of result and costs.
