Analysis of financial resources at the enterprise pyaterochka. Pyaterochka llc: accounting reporting and financial analysis

Full name: LLC "PYATEROCHKA"

INN: 3321021505

Type of activity (according to OKVED): 47.2 - Retail trade food, drinks and tobacco products in specialized stores

Ownership: 16 - Private property

Form of incorporation: 65

Reporting is compiled in thousand rubles

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Financial statements for 2012-2018

1. Balance sheet

Indicator name The code # DATE #
ASSETS
I. NON-CURRENT ASSETS
Intangible assets 1110 #1110#
Research and development results 1120 #1120#
Intangible search assets 1130 #1130#
Tangible search assets 1140 #1140#
Fixed assets 1150 #1150#
Profitable investments in material assets 1160 #1160#
Financial investments 1170 #1170#
Deferred tax assets 1180 #1180#
Other noncurrent assets 1190 #1190#
Total for Section I 1100 #1100#
II. CURRENT ASSETS
Stocks 1210 #1210#
Value added tax on acquired assets 1220 #1220#
Accounts receivable 1230 #1230#
Financial investments (excluding cash equivalents) 1240 #1240#
Cash and cash equivalents 1250 #1250#
Other current assets 1260 #1260#
Total for Section II 1200 #1200#
BALANCE 1600 #1600#
PASSIVE
III. CAPITAL AND RESERVES
Authorized capital(pooled capital, authorized capital, contributions of comrades) 1310 #1310#
Own shares repurchased from shareholders 1320 #1320#
Revaluation of non-current assets 1340 #1340#
Additional capital (without revaluation) 1350 #1350#
Reserve capital 1360 #1360#
Retained earnings (uncovered loss) 1370 #1370#
Total for Section III 1300 #1300#
IV. LONG TERM DUTIES
Borrowed funds 1410 #1410#
Deferred tax liabilities 1420 #1420#
Estimated liabilities 1430 #1430#
Other liabilities 1450 #1450#
Total for Section IV 1400 #1400#
V. SHORT-TERM OBLIGATIONS
Borrowed funds 1510 #1510#
Accounts payable 1520 #1520#
revenue of the future periods 1530 #1530#
Estimated liabilities 1540 #1540#
Other liabilities 1550 #1550#
Total for Section V 1500 #1500#
BALANCE 1700 #1700#

Brief balance sheet analysis

Graph of changes in non-current assets, total assets and capital and reserves by years

Financial indicator 31.12.2018 31.12.2017 31.12.2016 31.12.2015 31.12.2014 31.12.2013 31.12.2012
Net assets 1 0 985 2209 901 1429 1111 1131
Autonomy coefficient (norm: 0.5 and more) - 0.91 0.77 0.39 0.69 0.73 0.5
Current liquidity ratio (norm: 1.5-2 and higher) - 11.5 4.4 1.6 3.2 3.7 2

1 without taking into account the founders' debt on contributions to the authorized capital

2. Profit and loss statement

Indicator name The code # PERIOD #
Revenue 2110 #2110#
Cost of sales 2120 #2120#
Gross profit (loss) 2100 #2100#
Business expenses 2210 #2210#
Administrative expenses 2220 #2220#
Profit (loss) from sales 2200 #2200#
Income from participation in other organizations 2310 #2310#
Interest receivable 2320 #2320#
Percentage to be paid 2330 #2330#
Other income 2340 #2340#
other expenses 2350 #2350#
Profit (loss) before tax 2300 #2300#
Current income tax 2410 #2410#
incl. permanent tax liabilities (assets) 2421 #2421#
Change in deferred tax liabilities 2430 #2430#
Change in deferred tax assets 2450 #2450#
Other 2460 #2460#
Net income (loss) 2400 #2400#
REFERENCE
Result from revaluation of non-current assets, not included in the net profit (loss) of the period 2510 #2510#
Result from other operations not included in the net profit (loss) of the period 2520 #2520#
Aggregate financial result of the period 2500 #2500#

Brief analysis of financial results

The schedule of changes in revenue and net profit on years

Financial indicator 2018 2017 2016 2015 2014 2013
EBIT 0 -1099 1445 -269 492 1011
Return on sales (profit from sales in each ruble of revenue) - -13.3% 7.6% -1.3% 2.9% 5.5%
Return on Equity (ROE) 0% -77% 83% -38% 39% 90%
Return on assets (ROA) 0% -62.1% 50% -19.9% 27.2% 53.4%

4. Cash flow statement

Indicator name The code # PERIOD #
Cash flows from current operations
Income - total 4110 #4110#
including:
from the sale of products, goods, works and services		 4111 #4111#
lease payments, royalties, royalties, commissions and other similar payments 4112 #4112#
from the resale of financial investments 4113 #4113#
other supply 4119 #4119#
Payments - total 4120 #4120#
including:
to suppliers (contractors) for raw materials, materials, work, services		 4121 #4121#
in connection with the remuneration of employees 4122 #4122#
interest on debt obligations 4123 #4123#
corporate income tax 4124 #4124#
other payments 4129 #4129#
Balance of cash flows from current operations 4100 #4100#
Cash flows from investment operations
Income - total 4210 #4210#
including:
from the sale of non-current assets (except for financial investments)		 4211 #4211#
from the sale of shares of other organizations (participation interests) 4212 #4212#
from the return of loans provided, from the sale of debt securities (rights to claim funds against other persons) 4213 #4213#
dividends, interest on debt financial investments and similar receipts from equity participation in other organizations 4214 #4214#
other supply 4219 #4219#
Payments - total 4220 #4220#
including:
in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets		 4221 #4221#
in connection with the acquisition of shares of other organizations (participation interests) 4222 #4222#
in connection with the acquisition of debt securities (rights to claim funds against other persons), the provision of loans to other persons 4223 #4223#
interest on debt liabilities included in the cost of an investment asset 4224 #4224#
other payments 4229 #4229#
Balance of cash flows from investment operations 4200 #4200#
Cash flows from financial transactions
Income - total 4310 #4310#
including:
obtaining credits and loans		 4311 #4311#
monetary contributions of owners (participants) 4312 #4312#
from the issue of shares, an increase in participation interests 4313 #4313#
from the issue of bonds, bills and other debt securities, etc. 4314 #4314#
other supply 4319 #4319#
Payments - total 4320 #4320#
including:
to the owners (participants) in connection with the redemption of shares (participation interests) of the organization from them or their withdrawal from the list of participants		 4321 #4321#
to pay dividends and other payments 4322 #4322#
on the distribution of profits in favor of the owners (participants) in connection with the redemption (redemption) of bills of exchange and other debt securities, the return of loans and borrowings 4323 #4323#
other payments 4329 #4329#
Balance of cash flows from financial transactions 4300 #4300#
Cash flow balance for reporting period 4400 #4400#
Balance of cash and cash equivalents at the beginning of the reporting period 4450 #4450#
Balance of cash and cash equivalents at the end of the reporting period 4500 #4500#
The magnitude of the impact of changes in the exchange rate of foreign currency in relation to the ruble 4490 #4490#

6. Report on the intended use of funds

Indicator name The code # PERIOD #
Remaining funds at the beginning of the reporting year 6100 #6100#
Funds received
Entry fees 6210 #6210#
Membership fee 6215 #6215#
Targeted contributions 6220 #6220#
Voluntary property contributions and donations 6230 #6230#
Profit from the organization's income-generating activities 6240 #6240#
Other 6250 #6250#
Total funds received 6200 #6200#
Funds used
Spending on targeted activities 6310 #6310#
including:
social and charitable assistance 6311 #6311#
holding conferences, meetings, seminars, etc. 6312 #6312#
other activities 6313 #6313#
Management costs 6320 #6320#
including:
expenses related to labor remuneration (including accruals) 6321 #6321#
non-wage payments 6322 #6322#
business travel and business travel expenses 6323 #6323#
maintenance of premises, buildings, road transport and other property (except for repairs) 6324 #6324#
repair of fixed assets and other property 6325 #6325#
others 6326 #6326#
Purchase of fixed assets, inventory and other property 6330 #6330#
Other 6350 #6350#
Total funds used 6300 #6300#
Balance at the end of the reporting year 6400 #6400#

No data for this period

Indicator name The code Authorized capital Own shares,
redeemed from shareholders		 Extra capital Reserve capital Undestributed profits
(uncovered loss)		 Total
The amount of capital on 3200
Per
Capital increase - total:		 3310
including:
net profit		 3311 X X X X
revaluation of property 3312 X X X
income attributable directly to capital increases 3313 X X X
additional issue of shares 3314 X X
increase in the par value of shares 3315 X X
3316
Decrease in capital - total: 3320
including:
lesion		 3321 X X X X
revaluation of property 3322 X X X
expenses directly attributable to capital deductions 3323 X X X
reduction in the par value of shares 3324 X
decrease in the number of shares 3325 X
reorganization of a legal entity 3326
dividends 3327 X X X X
Change in additional capital 3330 X X X
Change in capital reserve 3340 X X X X
The amount of capital on 3300

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* The asterisk marks the indicators that have been corrected in comparison with the Rosstat data. The correction is necessary in order to eliminate obvious formal inconsistencies in reporting indicators (discrepancy between the sum of lines and the total value, typos) and is carried out according to an algorithm specially developed by us.

Reference: The financial statements are presented according to Rosstat data disclosed in accordance with the legislation of the Russian Federation. The accuracy of the given data depends on the accuracy of data submission to Rosstat and the processing of these data by the statistical department. When using this reporting, we strongly recommend checking the figures with the data of the paper (electronic) copy of the reporting posted on the official website of the organization or received from the organization itself. The financial analysis of the presented data is not part of the Rosstat information and is carried out using a specialized

The system of operational planning of financial activities consists in the development of a set of short-term planning tasks for financial security main directions economic activity enterprises. Operational financial planning includes drawing up and executing a payment calendar, cash plan and calculating the need for a short-term loan. In the process of drawing up a payment calendar, the main task is solved - the organization of accounting for the temporary docking of cash receipts and the forthcoming expenses of the enterprise.

At the same time, one should be aware that a financial plan is, ultimately, a set of financial indicators that must be calculated and predicted using special technologies. As the final result of the financial plan, the forecast balance sheet of the enterprise, the income statement and the statement of cash flows are usually used.

The method of budget planning, which has become widespread in Western practice, provides acceptable accuracy of financial forecasts, is equipped with a huge amount of methodological literature and a set of applied programs, which greatly facilitates its practical application. Despite the deep study of the budget planning method, it is still underestimated in Russian companies, here the "Soviet heredity" is felt. The ultimate goal of the budget planning method is to identify the needs of the enterprise for financing at the moment, reflected in the forecast balance, by determining the size of the imbalance between the assets and liabilities of the forecast balance, caused by the reflection in it of the entire spectrum of financial decisions for the coming year.

2. Analysis of the financial planning system

LLC "Pyaterochka"

2.1. Organizational and economic characteristics of the enterprise

Let us consider the system of short-term financial planning of corporations using the example of one of the Pyaterochka supermarkets, which is part of the all-Russian network (corporation) of stores retail"Pyaterochka".

The main activities of Pyaterochka LLC are:

Wholesale and retail trade, intermediary, commercial and exchange operations, marketing with the opening of own trade enterprises and Catering, organization of all types of trade;

Other types commercial activities, not prohibited and not contrary to the current legislation of the Russian Federation.

The company acts on the basis of the charter (Appendix 1).

Figure 2 shows the organizational and economic structure of the company.


Figure 2 - Organizational structure of Pyaterochka LLC

In 2009, the average number of employees of the company was 47 people.

Of these: 1 supermarket director, 2 deputies are Commercial Director and a chief accountant, 5 auxiliary transport workers, 4 drivers, 2 storekeepers, 4 cleaners, 10 sales clerks, 10 sales assistants, 4 - sales managers, 2 - economist-analysts, 3 accountants.

Average wage employees of the company for 2010 is 7291 rubles. The share of the wage fund in the proceeds is 13.4%.

Average age employed is 38 years old.

Educational level of employees and specialists:

Workers with higher education - 10.2%

Workers with secondary technical education -39.8%.

Employees with vocational education -40.2%.

On the territory of the supermarket, a variety of promotions are held weekly for buyers and promotions are held with the participation of promoters.

With the aim of organizing accounting and tax accounting in 2009, by order of LLC Pyaterochka, the regulation "Accounting policy for the purposes of accounting and tax accounting in 2009" was approved, which discloses the methods of conducting accounting and tax accounting. Accounting is carried out by the accounting service of the organization headed by the chief accountant in accordance with Federal Law No. 129-FZ dated November 21, 1996 "On Accounting", Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, and Regulations for PBU No. 1-19, approved by the Ministry of Finance of Russia.

Consider the main trends in the development of society over the past three years.

In table 1, we present the main financial indicators compiled on the basis of the company's financial statements (Appendices 2-5).

Table 1 - Main financial and economic indicators for 2008-2010

Indicator

Deviation, (+, -)

Revenue (net) from sale of goods,

products, works, services

The cost of goods sold, products,

works, services

Net profit (uncovered loss)

organization

Organization's selling expenses

during the reporting period

Profitability of products and goods sold,

Inventories, total

Accounts receivable, total

Accounts payable, total

According to the results of work in 2009, the company made a profit in the amount of 9724 thousand rubles, last year, a profit of 12342 thousand rubles was received. In this regard, at the moment the society has reduced its business activity, which has an unsatisfactory effect on financial situation... This organization for recent years has negative tendencies in its activities and, despite the profit made, business activity is falling. So the revenue for 2 years fell by almost 2 times and in 2009 amounted to 182903 thousand rubles. against 293,590 thousand rubles. in 2007. The organization, however, manages to reduce costs at the same rate, which provides an inflow of profits.

The profit, though reduced, but not so significantly and amounted to 9724 thousand rubles in 2009. There was a decrease in stocks of finished products and goods for resale by more than three times over the past 2 years.

The situation with settlements is quite stable - there are virtually no accounts receivable, since this organization is mainly engaged in retail trade.

Accounts payable for the last two years have not changed and amount to 3298 thousand rubles. and is of an exclusively current nature. The profitability of sold products and goods is 5.32%, while it has not changed significantly for three years.

The balance sheet currency has decreased by half over three years, which indicates a decrease in business activity. This position of the organization is associated with increased competition, this is primarily with the commissioning of supermarkets "Proletarsky", "Magnit", in which a wider assortment is combined with low prices.

In conclusion, we will give a generalized assessment of the financial and economic activities of Pyaterochka LLC for the reporting period, using the data of Form No. 2 "Profit and Loss Statement", which presents the most important indicators financial results the activities of the enterprise: proceeds (net) from the sale of goods, products, works, services (net of value added tax, excise taxes and similar mandatory payments); gross profit; profit (loss) from sales; profit (loss) before tax; profit (loss) from ordinary activities; net profit (retained earnings (loss) of the reporting period).

Table 2 - Indicators of the results of commercial activities of Pyaterochka LLC for the period from 2007-2009


continuation of table 2


According to table 2, in the reporting period, the excess of the organization's income, which amounted to 182903 thousand rubles, over its expenses in the amount of 149362 thousand rubles, contributed to the receipt of net profit of LLC Pyaterochka in the amount of 9724 thousand rubles, which is undoubtedly positive ... The indicated positive financial result of the financial and economic activity of the investigated enterprise testifies to the satisfactory work in 2009.

So, despite the negative trends in the organization's activities, Pyaterochka LLC is in a satisfactory financial position and has the potential to improve it.

2.2. Assessment of the existing financial planning system of Pyaterochka LLC

System financial planning Pyaterochka LLC was originally formed on the basis of modern methods management accounting. The commercial director manages the financial planning system of this organization.

The direct executors are the employees of the planning and analytical department.

Their responsibilities include the implementation of current and operational financial planning.

Figure 3 shows the financial planning scheme used in this organization.


Figure 3 - The financial planning scheme used

LLC "Pyaterochka"

The field of activity of the studied organization is retail trade in food products. There was virtually no level of competition at the time of the organization's creation. The only competitor was the Nikolsky supermarket, however, if Nikolsky was initially aimed at people with an average and high income level, being kind of an elite one, then Pyaterochka was conceived as an economy class supermarket aimed at retailing affordable goods for all segments of the population ... In this sector, the main competition from small retail outlets and small shops.

Short-term (current) financial planning is carried out directly by the planning and analytical department and is reduced to the preparation of annual planning tasks in the form of budgets.

Let's consider the main parameters of the sales budget for the last 2 years in table 3.

Table 3 - Execution of the sales budget of Pyaterochka LLC for 2007-2009

Product groups

Execution, (%)

Confectionery, thousand rubles

Bakery products, thousand rubles

Dairy products, thousand rubles

Wine and vodka products, thousand rubles

Beer, thousand rubles

Meat and sausage products, thousand rubles

Canned food, thousand rubles

Seafood and fish, thousand rubles

Carbonated drinks and juices, thousand rubles

Total, thousand rubles

According to Table 3, we see that the planning of sales volumes is mainly reduced to multiplying by the planned increase in sales, and therefore there are significant deviations in the actual data from those planned in the budget.

If in 2008 minor deviations of 5-10% were recorded, and as a result, due to changes in the structure of trade, the general plan for the organization was fulfilled by 97%, then in 2009 the deviations are quite large. So for wine and vodka products and drinks, the plan was fulfilled only by 52%. However, one cannot fail to note a significant increase in sales volumes over the planned indicators for confectionery and dairy products (36.2-47.7%). This fact suggests that when planning the structure of turnover, they proceed from the current situation of the last year, without assessing external factors competitive environment. As a result, these omissions led to the fulfillment of the plan by only 74.2%.

Factor analysis of the activities of Pyaterochka LLC

After analyzing the economic activities of the Pyaterochka store, it was revealed that the problem in the trade enterprise in question is the level of turnover. It is lower than planned, although an increase in the turnover of goods is noticeable in the 3-year period under review.

It is advisable to conduct a factor analysis of turnover by calculating and comparing indicators and determine possible ways its improvement.

Retail turnover must be studied and evaluated at both current (sale) and comparable prices. To determine the retail trade turnover in comparable prices, its actual volume for the period from which prices have changed must be divided by the retail price index for goods. Analyzing, it is necessary to establish how the retail turnover develops, how the demand for goods is satisfied, how a trading company improves the structure of commodity circulation, ensures an increase in the share of high-quality goods in it, actively influences the formation of people's needs, tastes, and their well-being.

Table 6 - Factors affecting retail turnover and their values

Indicators

2013 (base year)

2014 (reporting year)

Stocks of goods at the beginning of the period (Nzn), thousand rubles

Receipt of goods (Nп), rub.

Retail turnover (Nр), thousand rubles

Other disposal of goods (Nв), thousand rubles

Stocks of goods at the end of the period (Nzk), thousand rubles

Using the product balance formula, you can determine the value of each of the terms. The amount of goods sold will be equal:

Nr = Nzn + Np - Nw - Nzk.

Let's calculate this indicator:

Nр0 = 104.71 = 110.22 + 142.78 - 29.23 - 119.05 (thousand rubles)

Nр1 = 112.96 = 115.89 + 151.60 - 32.56 - 121.95 (thousand rubles)

To measure the impact on the turnover of commodity balance indicators, the following five calculations should be carried out:

1) Nzn0 + Np0 - Nv0 - Nzn0 = Np0

110.22 + 142.78 - 29.23 - 119.05 = 104.71 (thousand rubles)

2) Nzn1 + Np0 - Nv0 - Nzk0 = Np

115.89 + 142.78 - 29.23 - 119.05 = 110.38 (thousand rubles)

3) Nzn1 + Np1 - Nv0 - Nzn0 = Np

115.89 + 151.60 - 29.23 - 119.05 = 119.20 (thousand rubles)

4) Nzn1 + Np1 - Nv1 - Nzn0 = Np

115.89 + 151.60 - 32.56 - 119.05 = 115.86 (thousand rubles)

5) Nzn1 + Np1 - Nv1 - Nzn1 = Np1

115.89 + 151.60 - 32.56 - 121.95 = 112.96 (thousand rubles)

According to a simplified methodology, the influence of the elements of the commodity balance on the volume of goods turnover is determined as follows:

initial stock of goods -

115.89 - 110.22 = 5.67 (thousand rubles)

goods receipts -

151.60 - 142.78 = 8.81 (thousand rubles)

other disposal of goods -

32.56 - 29.23 = 3.33 (thousand rubles)

ending stock of goods -

121.95 - 119.05 = 2.90 (thousand rubles)

total deviation -

112.96 - 104.71 = 8.25 (thousand rubles)

Comparing the indicators for the 3rd quarters of 2013 and for the 3rd quarters of 2014, one can notice the growth dynamics of all the studied elements. This is both positive and negative. So, the indicator of other retirement of goods means that the goods for the study period were either written off at the expense of the store, or were returned to the supplier. During normal operation commercial enterprise they try to minimize this indicator.

The turnover has changed under the influence of the following factors: the influence of prices, security labor resources and the efficiency of the work of salespeople; condition and efficiency of using the material and technical base of the enterprise.

As labor productivity in trade, the amount of turnover per employee is used.

Table 7 - Trade turnover, the number of employees and their labor productivity in the trade organization

The volume of trade can be represented by the product of the number of employees and labor productivity (table 7):

1) Nр0 = 16 * 6.54 = 104.71 (thousand rubles)

2) Nр1 = 16 * 7.06 = 112.96 (thousand rubles)

To determine the impact on the volume of turnover of the average number of employees and labor productivity, we make three calculations:

1) H0 * B0 = Nр0

16 * 6.54 = 104.71 (thousand rubles)

2) Ch1 * B0 = Np

16 * 6.54 = 104.71 (thousand rubles)

3) Ch1 * B1 = Nр1

16 * 7.06 = 112.96 (thousand rubles)

The deviation of the volume of retail turnover of the reporting year from the base year is determined as a result of an increase in the average daily turnover per employee:

B1 - B0 = 7.06 - 6.54 = 0.51 (thousand rubles).

Deviations resulting from changes in the average number of employees are not applied due to the fact that in the reporting year, compared to the baseline, the average number of employees did not change.

Impact calculation labor factors the volume of turnover can also be calculated by the integral method.

The influence of the average daily turnover per employee (output):

(thousand roubles.)

From the calculated analysis, it should be concluded that in this store it is worth paying attention to the turnover, which is subject to seasonal fluctuations. It is necessary to analyze the assortment of the store and understand how much goods for certain groups must be ordered in a given season. A lot of goods in Pyaterochka LLC are forced by the personnel to return to the supplier or dispose of due to the unrealizability of this product, which also negatively affects the store's turnover. Emphasis should be placed on those products that are in the greatest demand. There are situations when these goods are not enough for buyers during peak periods of sales.

Such an analysis of the assortment would allow not only to increase the turnover due to the rise in prices, but also due to the increase in the volume of sales of goods.

The analysis also shows that in this store it is advisable to use various promotions as stimulation of sales of goods during the recession. It can be both promotions and the introduction of loyalty cards, which would attract visitors to the store.

Based on the analysis of economic activity and factor analysis, we can draw the following conclusions:

1. the retail trade turnover of the enterprise is increasing from year to year, its growth rates are acceptable in the given conditions - 7.88%;

2. an increase in turnover has been achieved in almost all product groups traded by the enterprise;

3.the increase in trade turnover was mainly achieved mainly due to the influence of prices, as well as due to effective use all types of resources: commodity, labor, etc .;

4. Average store stocks increased by 5.15% at the beginning of the period and by 2.44% at the end of the period;

5. In the store, the turnover per employee increased by 515.7 rubles / day, or by 7.9%;

6. the company in 2014 actively worked on additional purchases of goods from manufacturers and other suppliers;

7. In 2014, the indicators of the total profitability of products and the profitability of sales in terms of net profit increased compared to 2013;

8. the amount of gross income of the enterprise increased by 2,062.7 rubles / day, this was achieved mainly due to an increase in trade;

9. as a means of stimulating sales, it is advisable to introduce discount cards or cards of regular customers;

10. Turnover should be stimulated during periods of downturn by holding promotions or strengthening advertising campaigns.

An analysis of the company's activities showed that it has sufficient financial resources to expand its activities. In a market economy it is necessary to expand the range of products offered by establishing links with Orenburg suppliers. This will significantly expand the range of goods offered to the population, especially since these goods have already become known in this local market and have managed to establish themselves as goods. good quality and at an affordable price, which will be reflected in the growth of the income of the researched store.

In the future, Pyaterochka makes sense to expand retail space through additional lease not only in the city of Orenburg, but also in the Orenburg region. At the same time, Pyaterochka LLC, as the analysis showed, has a number of advantages over its main competitors (high quality of the offered goods, optimal selling prices), which will make it possible to carry out the expansion project trading business at a high organizational and economic level.

The main thing in establishing relationships with suppliers in the local market will not be so much the price of goods or equipment, but the quality of the supplied goods or inventory. This largely determines the quality of customer service, customer loyalty to the retail network and, consequently, the level of turnover in the future.

The opening of new stores for the chain structure is much easier and cheaper than for ordinary Orenburg entrepreneurs, which should be used. The redistribution of the received profit throughout the network to expand the number of stores not only in large cities, but also in small settlements will lead to the fact that the profit received from the shops demanded by buyers in settlements in the region will be an order of magnitude higher than the costs. Another plus will be the crowding out of competitors in the regional market, winning over a buyer and expanding the turnover and, consequently, the money supply throughout the network.

This approach will help reduce transportation costs, advertising costs, labor costs, rental and maintenance costs of buildings, and the purchase of equipment, if Orenburg suppliers are used not only for goods, but also for equipment and inventory.

The decrease in costs will occur mainly due to a decrease in the time of delivery of goods from the manufacturer to the retail network. If at the moment the goods from the distribution center are delivered to the store for 2-3 days, then with deliveries from local suppliers, the store will gain not only time on delivery, but will also receive an increase in profit. There will be no need to carry goods for several days, which, on average, will lead to an increase in the average daily turnover by 1.5-3% or by 3600 rubles per day. When establishing long-term relationships, this can bring the store 1.2 million rubles a year in additional profit.

The store in question has the opportunity to expand the retail space by 85 m2 by renting a part of the adjacent store. The rent is 600 rubles. for 1m2 per month. Thus, the rent will increase by 51 thousand rubles per month, and the increase in turnover per month will amount to 464.1 thousand rubles. But at the same time, it will be necessary to additionally accept one more sales assistant. His salary will be 14,000 rubles a month, which means that it will still be profitable for the store to increase the store's area, since the increase in turnover and, therefore, the profit received per month will cover the increase in the level of distribution costs.

The Pyaterochka chain already has this experience. In 2012, in the city of Voronezh, shop No. 49 proposed to the company's management to increase the retail space by 73 m2. After considering such a proposal, it was decided to rent additional space and increase the sales area on the condition that the store would accept an additional sales assistant, which was done. The store's profit margin increased by 13.5%. The network management positively perceived economic effect from these kinds of store improvements. If you present all the necessary calculations, then it is likely that from February 2015 the chain's management will allow the store to increase its sales area.

An increase in the assortment and its subsequent adjustment in response to customer demand can significantly increase the competitiveness of the entire chain as a whole. Less money will be spent on the purchase of goods itself, goods from local producers will come at a price lower than from other Russian producers, and the quality will not be inferior to the offered goods if long-term contractual relations are established.

An increase in the culture of customer service in general will allow Pyaterochka LLC to increase the profitability of stores and attract new customers, which may also increase the expected turnover. It is planned to introduce discount cards so that those customers who are comfortable making purchases in the chain's store could become regular customers. Such promotions are effective in this regional market and in the future can bring an increase in both the turnover of the store as a whole and an increase in loyalty to the Pyaterochka chain.

If we consider the economic effect of introducing loyalty cards and holding promotions during periods of recession, then on average over six months such measures bring about 8-9% in the Urals Federal District, according to the Ministry of Economic Development.

Add. t / rev = (112.97 thousand rubles * 180 days * 9%) / 100 = 1830.11 thousand rubles.

As the calculation showed, the economic effect of implementation promotions and discount cards will amount to 1,830.11 thousand rubles for six months.

This effect will be achieved in a stable economic situation in the country. At the moment, in the near future it is worth considering such a possibility when the funds invested in advertising actions will not bring the desired result. Buyers will try to save their cash decreasing your purchases. This has already begun to negatively affect the turnover, compared to the average daily turnover in December in 2013, even though compared to last year, in 2014, there was an increase of almost 8% for all months.

According to analysts, the downward trend in spending on foodstuffs the majority of groups of buyers will remain, the Pyaterochka network, as well as other retail retail chains Russia should be prepared for a general decrease in profits across all product categories.

Introduction
Chapter 1. Organizational and economic characteristics of the enterprise TS "Pyaterochka"
Chapter 2. Analysis of external and internal environment enterprises
Chapter 3. Analysis of pricing policy
Conclusion
List of sources used

Introduction

The relevance of the research topic is that entrepreneurial activity in trade is the resale of goods. Trade organizations, not being manufacturers of products, act as intermediaries between manufacturers and potential and real buyers. At the same time, pricing in trade is based mainly on the principle of making a profit. Since the main source of profit is a correctly formed price, it plays one of the most important roles in the trade sphere in the entire process of carrying out economic activities. Therefore, pricing in trade is one of the priority activities of specialists who are responsible for ensuring the interests of the company and its strategic development.

To establish prices for goods, a trade organization must take into account a whole range of factors that can influence the price and its level. The pricing mechanism is based on the principles and methods by which prices are formed. They are mediated by the pricing policy inherent in a particular company, which is expressed in price management techniques and psychological techniques for creating adequate price indicators.

In addition, it is very important in the process of price formation to take into account the general market situation and all its inherent temporary fluctuations. In a situation of stable market demand, the passive pricing mechanism can be successfully applied.

For new goods, prices of an intelligence nature are set. With more stable demand, the price reaches a correspondingly higher level. And in conditions of market saturation, prices have to be lowered.
The purpose of the practice: consolidation and deepening of theoretical knowledge and the acquisition of the necessary skills for substantiation and adoption of organizational, commercial decisions, managerial and economic tasks at the level of trade enterprises.
Achievement of this goal is envisaged to be carried out by solving the following tasks:

- consider organizational structure TS "Pyaterochka";

- to study the regulatory documents that regulate the activities of retail trade;

- to conduct a complete analysis of the financial and economic activities of the store;

The subject of the research is pricing in the vehicle "Pyaterochka".

Research and analysis methods used in the work:

- survey of employees of the enterprise;

– statistical method;

- graphic ways of expressing information;

- methodological techniques for the analysis of economic activity;

- analysis of store documentation;

The structure of the work: introduction, three chapters, seven subchapters, conclusion, bibliography. The work includes sixteen tables and one figure.

Chapter 1. Organizational and economic characteristics of the enterprise TS "Pyaterochka"

The Pyaterochka retail chain is one of the leading retail chains in terms of geography of presence.

Table 1 - Basic economic indicators activities for 2013-2015

Thus, based on the analysis of the main financial indicators, one can judge about financial sustainability store. The enterprise works stably, because competently plans income and expenses.

Chapter 2. Analysis of the external and internal environment of the enterprise

Table 2 - Analysis of the price level of the Pyaterochka store for dairy products as of 03/01/2016

Thus, we see that the average score for the level of prices for dairy products in the Pyaterochka store was 4.29 points. The hypermarket has 3.18 points, while the Magnit store has 4.53. That is, on average, the Pyaterochka store prices for goods are slightly higher than those of the Magnit store and slightly lower than those of the Lenta hypermarket.

At the same time, we will assess prices for each product range on a five-point scale, in particular, an excellent mark (5 points) is given to the product range with the lowest price, etc. When calculating the average price level, the total number of points is added and then divided by the number of items.

Let's carry out a similar analysis for bakery products.

Thus, we see that the average score of the price level for bakery products in the Pyaterochka store is 4 points. The hypermarket has 3.3 points, while the Magnit store has 4.7. That is, on average, the Pyaterochka store prices for goods are slightly higher than those of the Magnit store and slightly lower than those of the Lenta hypermarket.

Thus, the lowest prices for dairy products and bakery products are observed in the Magnit store, so the average score according to the results of the price level assessment was 5 points, followed by the Pyaterochka store - 4 points and then at the highest price level - the hypermarket "Ribbon".

Based on the data obtained, we conclude that the main competitor for the enterprise is the Lenta hypermarket in the following areas: convenient and large parking, a large assortment of goods in the presence of large retail space, which allows us to expand the assortment policy.

To assess the internal environment of the enterprise, we will analyze the turnover.

Retail turnover is the sale of goods by trade organizations to the population for cash, as well as small wholesale sales for cash or by bank transfer legal entities, that is, various organizations. The volume of retail trade is the most important quantitative indicator of the activities of a trade organization.

Table 3 - Dynamics of trade turnover for 2013 - 2015

The reason for the growth in retail turnover for all assortment groups is an increase in demand from consumers, an increase in selling prices. On a comparable basis, sales of all goods increased compared to last year, with the exception of gastronomy and grocery.

The uneven development of retail turnover in terms of assortment in dynamics has led to a change in its structure.

Chapter 3. Analysis of pricing policy

Table 4 - Analysis of distribution costs

It follows from the table that items of expenditure are formed quite efficiently, since the growth rate of costs is less than the growth rate of turnover. In 2014, notional variable costs were reduced, which indicates a competent distribution of costs.

Analytical data by groups and items of distribution costs are presented in Table 5.

Table 5– Structure of distribution costs of the Pyaterochka store for 2013-2015

Based on the results, we can conclude that profitability is formed rationally, but requires optimization in order to increase turnover, since this is a direct relationship with an increase in the company's profits.

Conclusion

Pricing is one of the most important components marketing activities any enterprise. From how competently and thoughtfully the pricing is built, and, consequently, how well thought out price policy firms depend on its commercial results.

List of sources used

1. Artamonova, I.A. Control theory [Text]: Textbook. allowance / I.A. Artamonova, Krasnopevtseva B.V. - Moscow: MIIGAiK, 2012.- 86 p .;
2. Buckingham, M. Maximize: strengths employees in the service of business [Text] / M. Buckingham, D. Clifton. - M .: Alpina Publisher, 2014 - 240 p .;
3. Batarsheva A.V., Lukyanova A.O. Psychology of personnel management: [Text] A guide for specialists working with personnel / A.V. Batarsheva, A.O. Lukyanov. - M., 2008 .-- 560 p .;
4. Belous Y., Tsukanov I. We will not acquire competitors
[Text] / Yu. Belous, I. Tsukanov // "Vedomosti". - 2008. - P.23-25;
5. Bunatyan, A.N. Methodological aspects recruiting in
modern conditions [Text] / A.N. Bunatyan // Bulletin of the University of the Russian Academy of Education. - 2010.- P. 123 - 129 .;
6. Valieva, O. V. Personnel management [Text] / О.V. Valieva. - M .: Prior-Izdat, 2010 .-- 175 p .;
7. Lanovenko, E. Working with personnel reserve[Text] / E. Lanovenko. - electronic portal - Access mode: http: // www.hr - portal.ru .;
8. Mamonov, E. Five “mortal” sins of a recruiter [Text];
9.E. Mamonov // HR service and personnel management. - 2014 - S. 70-76 .;
10. Samoukina N.V. Personnel management: Russian experience - [Text] SPb .: Peter: Peter print, 2008. - 265 p .;
11. Starygina, V. Assessment of candidates for the position [Text] / V.Starygina // Personnel management. - 2009 .-- S. 70 - 75.

Report on practice at the enterprise TS "Pyaterochka" updated: July 31, 2017 by the author: Scientific Articles.Ru

practice report

1.6 Characteristics of the main technical, economic and financial performance indicators of CJSC Trade House "Pyaterochka" for 2011-2013.

Growth in sales of products in value terms is one of the generalizing indicators economic efficiency trade enterprise. Sales of products are assessed using natural and conditionally natural indicators, in units of labor intensity and cost. The volume of sales is characterized by shipped and sold commodity products.

The growth of production of goods (works and services) in value terms is one of the generalizing indicators of the economic efficiency of production. The expansion of production occurs primarily due to the better use of technology and materials, and an increase in labor productivity.

The production of products is assessed using natural and conditionally natural indicators, in units of labor intensity and cost. The volume of production is characterized by gross and net products, output of finished and commercial products, sales of shipped and sold commercial products. The rate of growth in the volume of production and sales of products, an increase in its quality directly affect the value of costs. Profit and profitability of the enterprise. Therefore, the analysis of these indicators is important.

Let's analyze the indicators of product sales in the Pyaterochka store. We begin the analysis by studying the dynamics of sold products and calculating the basic and chain rates of growth and gain (Table 2).

Table 2. Analysis of the volume of sales of products (in current prices)

Sales volume, thousand rubles

Abs. deviation, thousand rubles

Growth rate, %

Growth rate,%

The volume of sales of products of the "Pyaterochka 508" store in current prices increased over 2009-2013. by 29252 thousand rubles. or almost 4 times. The proceeds from the sold products, works, services for 2013 amounted to 30,703 thousand rubles, the growth by 2012 is 71.5%, in 2013 - 70,029 thousand rubles, which is 30.4% more than in 2012.

Average annual absolute growth = thousand rubles.

Average annual growth rate = (2.2)

Average annual growth rate = * 100 = 138.8%

Average annual growth rate = 138.8 - 100 = 38.8%. For five years, the volume of sales of the company's products increased by an average of 38.8%.

Table 3. Structure of proceeds from product sales

Indicators

Revenue from the sale of goods and products

The assessment of the implementation of the plan for the production of products for 2013 is made in table 4

Table 4. Analysis of the implementation of the release plan marketable products for 2013

The analysis showed that the company did not fully achieve the planned results.

In general, the enterprise is not fulfilling the plan by 8.4%, which indicates insufficient work of the sales department.

The production output, and, consequently, its implementation is also influenced by factors of three main groups:

Provision of the enterprise with labor resources and the efficiency of their use (production of workers, average annual number of workers, working hours fund);

The provision of the enterprise with fixed assets and the efficiency of their use (production and amount of equipment, working time fund);

The provision of the enterprise with raw materials and materials and the efficiency of their use (material consumption, the cost of material resources).

In the future, these factors will be analyzed.

Long-term assets, or fixed capital, is an investment of funds for long-term purposes in real estate, bonds, stocks, mineral reserves, joint ventures, intangible assets and others. The structure of fixed assets is understood as the ratio of the value of individual groups of fixed assets, which varies depending on the degree and nature of technical equipment. construction organizations and their specialization.

Profit is not only a generalizing cost indicator that characterizes the results of the financial and economic activities of a company, but also a real source of cash savings.

It creates certain guarantees for the continued existence of the enterprise, since it is the accumulation of profit that helps to overcome the consequences of the risk associated with the sale of goods on the market.

The structure of the income and results (profit) of the enterprise can be analyzed on the basis of the data of the income statement. The purpose of the analysis is to determine the share of individual components of the balance sheet profit in its occurrence.

Various aspects of the production, sales, supply and financial activities of the enterprise receive a complete monetary value in the system of indicators of financial results.

In the period under review from 2012 to 2013, the profit of the enterprise, in addition to profit from the sale of products (works, services), included profit from other sales (operating income and expenses) and non-operating income.

Analyzing the operating activities of the enterprise, it can be seen that operating income and expenses in 2013 increased by 969 and 857 thousand rubles. respectively compared to 2012. But we observe an excess of these expenses over income, and therefore, the operating result is negative, as in 2011 - 2012.

The enterprise needs to consider the following factors ensuring the growth of profits from the sale of products: reduction of the terms of sales of products; improvement of economic, financial and contractual activities; strengthening production, labor and technological discipline.

This can be provided by a new organizational structure that implements a marketing strategy.

Table 5. Financial results of activities for 2010 - 2013, thousand rubles.

Indicators

one . Gross profit

2. Profit from sales

3. Operational result

3.1. Operating income

3.2. Operating expenses

4. Non-implementation result

4.1 Non-operating income

4.2 Overhead costs

5. Profit before tax

6. Income tax and other mandatory payments

7. Net profit

Profitability indicators are relative characteristics of the financial results and efficiency of the enterprise. Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various activities (production, business, investment), cost recovery, etc. They more fully than profit characterize the final results of management, because their value shows the ratio of the effect to the available or used resources. The analysis examines the dynamics of profitability indicators, the implementation of the plan for their level.

The calculation of profitability indicators is presented in table 6.

The profitability of production activities, based on the values ​​of profit from product sales, amounted to 6.8% in 2012, 5.1% in 2013, and 2.8% in 2012. In 2013, the value of the indicator rose sharply to 11.2% due to an increase in profit volumes.

The increase in profitability of sales is associated with an increase in the volume of the company's balance sheet profit. The return on sales was 4.1% in 2013, and 8.4% in 2013. The upward trend is due to the fact that every year the sales proceeds are growing due to the increase in prices, and the real amount of the company's balance sheet profit increases.

Table 6. Analysis of profitability indicators,%

The return on equity and total capital changed in the same direction, in 2013 we observe a decline in the company's profitability due to a decrease in the mass of profits, and in 2012-2013. - an increase in the return on investment. Thus, we observe an improvement in the efficiency of the Pyaterochka 508 store in 2010-2013.

Conclusion: "Pyaterochka" is a network of conveniently located stores of the "soft discounter" format, for people who are focused on a quick purchase of high-quality products near their home at the most low prices... The network is constantly improving the service for buyers and cares about the quality of the goods sold.

Pyaterochka stores are guided by the interests of the general population, setting minimum prices for the most popular goods.

In the first nine months of 2014, net retail revenue of the Pyaterochka soft discounter network increased by 13.1% year-on-year and amounted to RUB 232,300 million.

When studying the retail network market, the following results were obtained:

Household chemicals - 21%;

Food products - 36%;

The rest ( Appliances, dishes, clothes, shoes) - 15%;

Household goods - 28%

As you can see, services for the sale of food products occupy a fairly large segment of the market, which is a positive result for the organization, since it implies the possibility of development in this market.

The main consumers of these services are individuals.

In 2013, the gross profit of the enterprise increased sharply due to a decrease in the level of costs to RUB 8,042 thousand, but as a result of a large volume of commercial and administrative expenses, sales profit amounted to only RUB 3,576 thousand.

Profit before tax (balance sheet profit) increased by 1,010 thousand rubles and amounted to 1,714 thousand rubles in 2011, against 731 thousand rubles. 2012. In 2013, the balance sheet profit of the enterprise increased by 1,667 thousand rubles. compared to 2012 levels.

Net profit of the enterprise according to the table. 5 characterizes the economic results of its activities. Its size in 2013 amounted to 607 thousand rubles, in 2012 - 1581 thousand rubles. or about 34% of the total gross profit of the enterprise, in 2013 - 2706 thousand rubles.

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