How retail turnover is calculated. The turnover of the enterprise What is the turnover of the enterprise

Retail trade turnover in trade enterprises is characterized by three main indicators:

1) total turnover... It characterizes the volume of sales of goods in the context of certain types of turnover. In accordance with this, there are:

- the volume of retail trade;

- the volume of wholesale trade;

- the volume of trade and intermediary turnover of the enterprise.

The sum of the total volume of all types of sales characterizes the gross turnover of a trading enterprise;

2) composition of turnover... It characterizes the structure of the total volume of trade in the context of its various forms. So, as part of the total volume of retail turnover, there are:

- the volume of sales of goods to the population and the volume of small wholesale sales;

- the volume of sales of goods with immediate payment;

- the volume of sales of goods on credit, etc .;

3) structure of turnover... It usually characterizes the commodity-group composition of the sale of goods (the nomenclature of groups of goods used for these purposes is approved by statistical reporting in the form No. 3 - bargaining). If necessary, the structure of turnover can be considered within a separate commodity group, i.e. assortment varieties.

Indicators of retail turnover:

- the total volume of trade is always shown in current and comparable prices;

- one-day trade turnover;

- assortment structure of turnover;

- the dynamics of trade.

Total turnover

total , (74)

where total - total volume of trade;

V i- the volume of sales in natural units, of that commodity group or assortment variety;

C i- price i-th assortment unit of goods;

n- the number of product groups or assortment varieties.

One-day turnover calculated by the following formula:

day = , (75)

where T- the number of working days in the analyzed period.

Turnover structure is estimated by the specific weight of a particular commodity group or assortment variety ( D i) in the total volume of trade:

, (76)

Dynamics of turnover characterized by growth or decline and is calculated in current and comparable prices by the chain or basic method:

J = , (77)

Trade turnover indicators characterizing the efficiency of the trading enterprise:

- the volume of goods turnover per 1 m 2 of retail space or total area;

- the time of circulation of goods and the speed of circulation of goods;

- the coefficient of rhythm.

The volume of goods turnover per 1 m 2 of retail space or total area calculated by the following formula:

T / rev m 2 = , (78)

where S m 2- the size of the area in m 2 (general or trade and technological).

Time of commodity circulation and speed of commodity circulation, is calculated using the following formula:

, (79)

where D about- the time of circulation of goods or the duration of one turnover.

Circulation speed or the number of revolutions of the average inventory for a given period ( To about) is determined by the following formula:

where TK Wed- the average size of the inventory for the analyzed period.

Rhythm coefficient (To the rhythm) the formation of turnover is calculated by the formula:

where is the actual turnover within the plan of this period;

- planned volumes of goods turnover by periods.

Wholesale turnover and features

Its formation

Wholesale turnover is an indicator that characterizes the volume of activities of wholesale enterprises. Wholesale trade precedes retail trade. As a result of the wholesale trade, goods either enter production consumption, or are purchased by the retail trade for sale to the population.

Wholesale turnover characterizes the volume of sales of goods by manufacturers or resellers to buyers for further use in commercial circulation.

The main criterion for classifying trade as wholesale is the commercial nature of the use of the purchased goods. Wholesale turnover is an intermediate stage of the sale of goods, as a result of which goods are purchased and sold in large quantities for subsequent resale or business purposes in production and do not go beyond the scope of circulation.

Wholesale trade in the Russian economy has its own special purpose, which consists in organizing an uninterrupted supply of goods to business entities and ensuring a balance of supply and demand for goods and fulfills following functions:

- economic integration of territories and overcoming the spatial gap between the producer (territorial division of labor is ensured) and the end consumer;

- formation of stocks to insure changes in demand for goods, especially for goods seasonal production and demand;

- smoothing of prices for goods of the same group and assortment variety, received from different manufacturers, suppliers;

- storage of goods;

- completion of the goods to the required quality, packing and packaging;

- lending to retailers and other buyers;

Distinguish two types of wholesale turnover:

— primary wholesale turnover when the sale of goods (manufactured) by industrial enterprises directly to retail trade or wholesale enterprises is carried out;

— intermediary wholesale turnover - it is the sale of goods by wholesalers of different levels to each other. Sometimes this turnover is called intrasystem.

For the purposes of analysis and management of turnover, the volume of goods sold is classified according to the following criteria:

- by the composition of end consumers;

- according to the forms of commodity circulation;

- by forms of payment.

When forming a turnover by the composition of end consumers usually the following forms are distinguished:

- sale of goods wholesale buyers their region (regional trade);

- sale of goods to wholesale buyers of other countries (foreign trade turnover for export).

The next sign, according to which, for the purposes of analysis, the turnover is formed - it is according to the forms of goods movement... Wholesale trade can be carried out in two forms - warehouse and transit.

Warehouse wholesale turnover is the volume of sales directly from the warehouses of wholesale enterprises, i.e. goods that have been in stock for some time. At the same time, the wholesale enterprise performs a significant amount of work to promote it to the end consumer:

- delivery of goods to a wholesale warehouse;

- checking and sorting goods;

- picking of consignments of goods for specific customers, etc.

V transit trade includes the volume of goods supplied directly to retail, wholesale, public catering or an industrial enterprise, bypassing the warehouses of a wholesale enterprise.

Transit trade is carried out in two forms in terms of the costs of the enterprise:

- with participation in the calculations;

- without participation in the calculations.

In transit trade with participation in settlements The wholesale company first settles with the suppliers and then, as a seller, presents invoices to pay buyers for the goods.

Wholesalers receive wholesale discounts from manufacturers or suppliers.

Transit trade without participation in settlements provides only mediation. The role of the wholesale link is limited to the organization of contractual relations and the supply of goods. In this case, wholesalers work for a commission. At the same time, the level of distribution costs for a wholesaler is significantly reduced.

By forms of payment, the structure of turnover has the following varieties:

- prepayment. The buyer, according to the contract, makes payment before the actual receipt of the goods. The supplier transfers the goods after receiving the money from the buyer. This method increases the guarantees of purchase of payment for ordered goods and is used by intermediaries in the sale of goods in high demand or with one-time orders;

- payment after delivery. The buyer pays for the goods at the time of receipt. This condition increases the guarantees of payment on the part of buyers and customers, as well as guarantees the timely deliveries from the side of the seller;

- receipt for implementation. The supplier transfers the goods to the buyer on the terms of the contract. The buyer sells the goods, after which he pays to the supplier on the terms and conditions specified in the contract, or returns the goods in a form suitable for further sale. This condition applies when the wholesale buyer doubts the further sale of the goods and refuses to take the risk for the unsold goods. This method is applicable when selling goods, the demand for which is not high, tends to decrease or is not defined;

- receipt for consignment. The supplier transfers the goods to the buyer on the basis of obligatory payment after a certain period of time, stipulated by the contract. After the specified period, the buyer makes payment regardless of the sale. This condition provides a deferred payment and is applied when there is not a sufficient number of buyers and customers for the goods being sold who are able to pay for the goods immediately or with prepayment.

The following indicators are used to assess the performance of a wholesale enterprise:

1. The total volume of trade ( T / v total).

2. The composition of the turnover by the forms of movement of goods ( T / about total = T / about skl + T / about tr).

3. Composition of transit trade turnover with participation in settlements and without participation in settlements (thousand rubles).

4. The structure of commodity turnover in the context of commodity groups and assortment varieties is determined by the share of a particular commodity group or assortment variety in the volume of commodity turnover.

5. Trade turnover per m2 of total and trade and technological area.

6. Efficiency in the use of commodity resources (in comparable purchase prices).

When analyzing the wholesale turnover, the following are studied:

- the dynamics of the development of total turnover and for individual, most significant product groups, in current and comparable prices;

- the composition and dynamics of its change according to the forms of commodity circulation, i.e. warehouse and transit, in the total volume of goods turnover;

- dynamics of the structure of turnover in the context of product groups and assortment varieties;

- the composition of the turnover in the context of individual suppliers in dynamics;

- analysis of commodity resources and the efficiency of their use.

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SMALL BUSINESS - BASICS

Types and indicators of turnover

The turnover of a trading enterprise is understood as the amount of sales to them consumer goods for a certain period of time. The trade turnover of the trading enterprise is carried out in different types and forms. In the general composition of the turnover of a trading enterprise, the following types are distinguished:

1. Retail trade. It characterizes the sale of consumer goods to the population and other end consumers, completing the process of their circulation in the consumer market.

1.1. Depending on the organizational forms consumer goods sales retail turnover commercial enterprise is subdivided into the sale of goods in retail trading network(stores, small retail chains) and the sale of goods other than the retail network (at auctions; in the warehouses of industrial and wholesale enterprises with payment through the cash desks of retail trade enterprises etc.

1.2. Depending on the composition of end consumers, the following forms of retail turnover are distinguished: sale of goods directly to the population; sale of goods from the retail trade network to organizations, institutions and enterprises in the order of small wholesale. Small-scale wholesale trade usually occupies a small share in the total volume of retail trade turnover of trade enterprises and is accounted for separately.

1.3. Depending on the timing of settlement for goods sold, the following forms are distinguished in the retail turnover: sale of goods with immediate payment; sale of goods on credit (the procedure for such a sale is regulated by special rules). Regardless of the established terms of settlements, the amount of goods sold on credit is included in the turnover at the time of their implementation.

1.4. Depending on the forms of cash settlement, retail turnover is divided into the sale of goods for cash and the sale of goods by bank transfer (including the use of various credit cards).

2. Wholesale trade. It characterizes the sale of consumer goods that have undergone a certain technological processing at a given enterprise (transportation, storage, wholesale sorting, etc.) to various wholesale buyers who organize the process of their subsequent sale to end consumers. As part of the wholesale turnover of a trading enterprise, the following forms are distinguished:

- sale of goods to wholesale buyers in their region (regional turnover);

- sale of goods to wholesale buyers from other regions of their country (interregional trade);

- sale of goods to wholesale buyers of other countries (foreign trade turnover for export).

3. Trade and intermediary turnover. It characterizes the volume of intermediary transactions in the sale and purchase of consumer goods carried out by a trading enterprise without any technological processing. As part of the trade and intermediary turnover, they usually distinguish the turnover on the exchange market (in the system of various commodity exchanges on which the trading company acquired brokerage places) and the turnover in the over-the-counter market.

Turnover indicators:

1) The total volume of trade. It characterizes the volume of sales of goods in the context of certain types of turnover. In accordance with this, the total volume of retail trade is distinguished; total volume of wholesale trade; the total volume of the trade and intermediary turnover of the enterprise. The sum of the total volume of all types of sales characterizes the gross turnover of a trading enterprise;

2) The composition of the turnover. It characterizes the structure of the total volume of turnover of certain types in the context of its various forms.

So, as part of the total volume of retail turnover, the volume of sales of goods to the population and the volume of small wholesale sales are distinguished; the volume of sales of goods with immediate payment and the volume of sales of goods on credit, etc .;

3) Trade turnover structure. It characterizes the commodity - group composition of the sale of goods. If necessary, the structure of the turnover can be considered within a separate group (for example, the sales of children, women and men hats can be distinguished in the volume of turnover for headwear).

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Briefly: Retail turnover is the total revenue of a trading company for the analyzed period. It represents the total amount of funds received in the course of the sale of goods. Sales data must be taken from accounting documents. When analyzing the turnover, one determines its dynamics in current and comparable prices, and also examines the structure of the indicator in the context of product categories. The ultimate goal of the study is to establish the reasons for the change in turnover and revise product groups.

In detail

In any trade organization, an important economic indicator is the turnover. This is the aggregate value of goods sold and profits earned. The indicator is expressed in monetary terms, regardless of the payment option (cash, bank transfer) and the category of the buyer (individuals and legal entities).

In simple words: turnover - the amount of money received from buyers for a certain period.

This is the most important indicator of the efficiency of a trading enterprise, which is involved in determining other parameters and coefficients.

Economic meaning

The activity of any retail trade organization is aimed at selling goods, where the firm acts as an intermediary to bring material goods to the end customer. End consumers, by purchasing values, create the main cash flows of the company and bring it maximum income. The amount of money received from buyers forms the turnover. And the more this value, the better: every company seeks to increase it.

Calculation formula

Calculate the turnover according to different formulas. The simplest one looks like this:

  • C - price;
  • K is the amount.

However, in practice, this method of calculation is rarely used. Exception: trade organizations and individual entrepreneurs offering a narrow range of products.

Revenue data is not calculated using formulas, but is taken from documents. The sources are:

  • accounting accounts;
  • primary documents;
  • statistical reporting.

Data can be obtained on the basis of cash statements and bank statements. In accounting, the proceeds from the sale of goods for cash are recorded using the entry: Dt 50 Kt 46.

Data are taken for a year, quarter, month.

Retail turnover is calculated as the amount of revenue for each day of the reporting period and the difference between the amount of funds in accounts and at the cash desk at the beginning and end of the day:

  • ДН КД - cash at the cash desk at the end of the working day;
  • DS KD - money in accounts at the end of the working day;
  • ДН НД - cash at the cash desk at the beginning of the working day;
  • DS ND - money in accounts at the beginning of the working day.

In this case, only those funds are taken into account that are received as payment for goods.

The store may also offer the customer other payment methods, such as installments or loans. These funds are also included in the turnover.

Indicator analysis

Why analyze retail sales? This must be done in order to:

  • track the dynamics in comparison with previous periods;
  • carry out factor analysis;
  • determine the structure of trade;
  • draw conclusions about the validity of the planned values;
  • check the implementation of the plan;
  • determine the size of the break-even sales volume.

Thus, the analysis of the indicator is multifaceted. It is also important to pay attention to its structure. This will allow you to understand which positions bring the maximum income, and which ones are unprofitable and require a revision of the work with these goods.

Analyze the turnover according to the following scheme:

  • compare the plan and the fact, identify the reasons for the non-fulfillment of the plan (if necessary);
  • track dynamics;
  • analyze the composition of trade (by buyers, forms of payment, service);
  • analyze the structure of goods turnover (calculate what share of each group in the total volume);
  • factor analysis is carried out.

The dynamics are calculated at current and comparable prices. Trade turnover at current prices is the aggregate value of the sale of goods. If we subtract from this value the size by which the prices have grown, then we get the turnover in comparable (conditionally constant) prices.

The dynamics of the growth of commodity turnover in current prices is calculated by the formula:

  • T TC OG - t / o of the reporting year at current prices;
  • T PG - t / o last year.

The essence of the method of calculation in comparable prices is to ignore the factor of growth in value due to inflation, and to obtain real data on the change in sales and revenue. The calculation formula will look like this:

  • T SC OG - the turnover of the reporting year in current prices;
  • T PG - last year's turnover.

In a situation where a turnover plan was drawn up, and prices in reporting period have changed, the price index is applied. Its formula looks like this:

  • Ts1 - price in the reporting period;
  • Ts0 - price in the base period (taken as 100%).

When analyzing the turnover, it is important to understand what socio-economic phenomena can influence it. The indicator changes depending on:

  • demand- the higher the demand for products in the market, the better they will buy them;
  • suggestions- great competition requires maintaining a certain level of service and prices;
  • pricing policy- the higher the price of goods, the more buyers will pay;
  • taxes- the amount of VAT and excise taxes is included in the price of the goods;
  • cost- the more expensive the goods are from the supplier, the higher the cost of the purchase will be;
  • inflation- over time, prices rise, it is important to take this into account when forecasting the volume of sales.

Consider what the decline and growth of the indicator over the past 2 years can indicate.

Calculation example

The calculation of the indicator and the dynamics of its change is one of the main tasks of the economist of any trade enterprise. For example, let's analyze the indicator of a conditional enterprise, the results are presented in tabular form (download in Excel).

T / o structure

Dynamics of t / o in action prices

Price index

T / o in comp. prices

Dynamics of t / o in comp. prices

Food

Cosmetics

Based on these calculations, the following conclusions can be drawn:

  • at current prices, there is an increase in turnover in all categories - food, toys and cosmetics;
  • in comparable prices, the growth was only in the categories of food (by 3.99%) and toys (by 9.2%). In cosmetics, sales fell by 6.4%.

Thus, the growth in the turnover of cosmetic products in 2017 was achieved only due to the increase in prices; in fact, the volume of sales decreased.

Summary

Trade turnover is the most important indicator characterizing the activities of any trade organization. It is important not only to know its meaning (in itself it will not say anything), but to apply it to analyze dynamics and structure. Once it is established that there have been changes, it is necessary to find their reasons. Based on the results of the analysis, conclusions are drawn about the prospects for growth in trade in future periods and the need to change its structure.

Questions and answers on the topic

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Related References

Speed ​​- turnover

Page 1

The rate of turnover or turnover is determined on the basis of comparing the turnover (proceeds from sales) with the average inventory for a particular period of time. The unit of comparison of commodity turnover (dynamic indicator) and the average value of inventory (static indicator) is the one-day commodity turnover.

The turnover rate fCmoj shows how many times during one period the existing inventory is sold and renewed.

The turnover rate can be calculated for individual warehouses, for individual items of the assortment.

The rate of turnover, determined on the basis of the first formula, is expressed by the number of revolutions.

The rate of turnover is expressed by the number of revolutions. It shows how many times the inventory is turned around (updated) during the reporting period. It is also necessary to calculate the average stock of goods. For a month, it is determined using the arithmetic mean. According to the formula of the average chronological moment series, the average inventory for the quarter, year is found.

As noted, the structure of trade has a great influence on the rate of turnover and the time of circulation of goods. An increase in the share of goods with fast turnover in the composition of the turnover causes an acceleration of commodity circulation as a whole for the enterprise or organization, and vice versa, an increase in the proportion of goods with a slow turnover in the turnover will affect average negatively and vice versa.

From the above formulas, it follows that the rate of turnover and circulation time are proportional to the volume of turnover and the value of average inventory.

The need for working capital is inversely proportional to the turnover: the higher the rate of turnover, the less working capital is required to ensure a given (given) volume of turnover.

Applying the appropriate methods of analytical calculations, it is possible to determine the impact on the rate of turnover and the time of circulation of goods of each of the above factors.

The above formulas are interconnected, which allows, knowing the rate of turnover, to determine the time of circulation of goods and, conversely, knowing the time of circulation, to determine the rate of turnover.

Applying the appropriate methods of analytical calculations, it is possible to determine the impact on the rate of turnover and the time of circulation of goods of each of the above factors.

Pages: 1 2 3

Organization of trade

The main purpose of trade in consumer goods is to meet the needs of the population in goods and services. The achievement of this goal is characterized by the total volume of sales of goods to the population. When goods are sold to the consumer, the produced product finds its expression in public recognition. The turnover characterizes the volume of consumption of material goods, expresses the economic relations that arise in the process of movement of goods from the sphere of production and circulation into the sphere of personal consumption. The essence of the turnover is manifested in economic relations associated with the exchange of goods and services on the market in the process of buying and selling.

The turnover characterizes the processes developing in the sphere of commodity circulation, and the factors influencing the formation of supply and demand, and reflects the economic relations between producers and consumers.

The turnover allows you to determine the conditions under which the relationship between supply and demand in the market develops. This makes it possible to establish how the relations between producers and consumers of goods are realized in a particular market, what conditions determine the trends in the formation and development of demand and supply in the subsequent period and in the future.

Trade turnover reflects the level of development of productive forces, living conditions, i.e. characterizes the volume and structure of social needs. The satisfaction of needs occurs through the consumption (use) of a specific product purchased mainly on the market. Trade turnover characterizes the volume of sales of goods, therefore, by its value, one can judge the scale and level of satisfaction of demand.

The turnover allows you to assess the nature of distribution between the participants in the market process, the links and the sequence of stages of commodity circulation, the connection between the production sphere and trade intermediaries, the levels and length of the distribution channels. The turnover characterizes the distribution of sales of goods by territories and regions of the country, by specific firms engaged in the sale of goods, by individual groups of goods.

Trade turnover is a macroeconomic indicator. The state collects and processes data on trade turnover at different levels of government in order to identify general patterns and trends, identifying the location of individual submarkets, analyzes interregional exchange and social and regional differences in the per capita level of trade.

Trade turnover is the most important estimated indicator of a commercial enterprise, a measure of the effectiveness of its activities. The volume of sales of goods characterizes competitive positions enterprises in the market, its share in total sales and the degree of stability of the market position, the ability to sell goods that are in demand by consumers and ensure the receipt of targeted and stable results. Evaluation of the competitiveness of a trading company in a specific market or its segment is based on a thorough analysis of trade turnover and allows you to determine potential opportunities enterprises on the market. The results of the study are taken as a basis when developing a company's strategy, its assortment policy, making decisions on including in the assortment or withdrawing various goods from sale, and developing the optimal proportions of turnover.

The indicators of trade turnover make it possible to identify the actual demand for goods, the level of purchasing power of the population, the requirements of buyers for goods, factors of preference when choosing goods by consumers, as well as the prospects for changing needs, expressed not only by the rate of change in trade, but also by the characteristic life cycle goods.

The needs and requirements of consumers for the product are constantly changing, therefore, the success in the market is the trading company that has been able to best adapt to the optimal satisfaction of demand. Knowing the volume and structure of commodity turnover, an enterprise can anticipate the change in the phases of the demand cycle and the life cycle of a product and revise its strategy in accordance with the changing conditions of competition in the market. These trends are reflected in the dynamics and structure of the trade of a trading entity.

Turnover is an indicator of the size of an enterprise, an indicator of cash receipts for goods sold, the basis for determining the need for material, labor and financial resources... It reflects the different sides economic activity the enterprise and its individual links.

Retail turnover characterizes the volume of sales of goods to the population for personal, family, home use; it means the completion of the process of circulation of goods in the consumer market and the transition of goods to personal or collective use. Its value is taken into account in retail prices, i.e. at actual sales prices, including all taxes included in the retail price.

Economic essence retail trade is manifested in the exchange of consumer money income for goods and services in the process of sale and purchase and in economic relations associated with this exchange.

The retail turnover, along with the cost of goods sold to the population for cash and non-cash payments, also includes the cost of:

Items sold by mail;

Goods sold on credit;

Goods handed over for commission (at the time of sale);

Durable goods sold on the basis of samples;

Subscription-based prints;

Packaging not included in the price of the product;

Sold empty containers.

In the process of retail sale, goods are completely transferred from the sphere of circulation to the sphere of consumption. The sellers are usually organizations retail: shops, pharmacies, tents, pavilions, booths, gas stations, distribution and distribution trade network. However, the place where the sale and purchase of goods takes place is not important point in the economic characteristics of retail trade. The sale of consumer goods for personal consumption can also be carried out in food and non-food markets, from warehouses of manufacturing enterprises and wholesale enterprises, at auctions, in workshops, pharmacies, kiosks, on board an aircraft, in passenger trains, etc. In addition to those listed, these can be organizations of other industries, if they sell consumer goods purchased on the side or consumer goods of their own production to the population through their trade network or with payment through their cash desk.

As you can see, the attribute characterizing the status of the seller is not the main or the only one when referring sales to retail turnover. The main goals are the acquisition of goods - for personal or industrial consumption. Therefore, in Lately the retail turnover also includes the sale of goods to organizations through which joint consumption goods. These organizations include: sanatoriums and rest homes, hospitals, kindergartens and nurseries, nursing homes.

In essence, retail turnover is a synthetic indicator, since it consists of individual acts of purchase and sale, sales of individual goods, turnover of all firms or all regions. Turnover is a gross indicator of the realized value of goods, it depends on the total number of goods sold and the unit price of goods. The total volume of retail trade is equal to the product of the sold quantity of each item by the unit price.

As an economic indicator, retail turnover has a number of disadvantages, its growth does not always mean the actual satisfaction of demand. This is due to the fact that the value of the volume of trade can change significantly under the influence of price and structural changes. For example, with an increase in the volume of sales in value terms, there may be a decrease in volume.

A trading company uses various quantitative and qualitative indicators of turnover to assess the results of its activities in the process of analysis and planning. These indicators include:

The total volume of sales of goods for the reporting and previous periods in current and comparable prices;

Sale of goods by types, forms, by structural divisions in the context of individual firms (shops, departments, sections, etc.);

Average daily sale of goods;

Commodity structure of turnover;

Retail and wholesale prices for goods;

Uniformity, rhythm, seasonality of the sale of goods;

Receipt of goods at purchase prices;

Availability of goods in the warehouse, compliance with their standards;

Time of inventory circulation;

Cost intensity and profitability of sales of individual products and product groups;

Turnover per employee, per seller;

Trade turnover per 1 m 2 of retail space;

The number of buyers for the analyzed period;

The degree of satisfaction of demand (completeness of the purchase, its average cost, the intensity of the flow of buyers), etc.

The wider the list of analyzed indicators, the more opportunities for in-depth analysis of trends in the development of trade, changes in the structure of customer demand, assessment of the efficiency of using the resources of the enterprise. This allows you to most accurately determine what and in what quantities, at what price you need to sell on the market, or buy what will be in greatest demand among consumers. The study and comparison of the cost intensity of the sale of goods make it possible to choose those of them that give the greatest profit, are the most profitable.

These indicators are the most important tools for the formation and optimization of the assortment of goods. They allow you to take into account changes in consumer demand and make timely decisions on improving the efficiency of the use of commodity resources.

Analysis of trade turnover allows you to monitor the sale of goods, meet consumer demand, determine trends in the volume and structure of trade, identify internal reserves for the development of trade, directions of its optimization, and have an operational impact on the trade process.

The purpose of the turnover analysis is to obtain the information necessary for a trading enterprise to make a decision about what and in what quantities it should sell on the market in the future in order to ensure that the necessary profit is obtained.

To achieve this goal, it is necessary to define the tasks of the analysis of turnover. They boil down to the following:

Analysis of turnover in the preplanned period, checking the degree of its implementation in comparison with the plan or the previous period; identification of all changes that have occurred in the volume, composition and structure of trade during this period.

Study, quantitative measurement and generalization of the influence of factors on the dynamics and change in turnover.

Revealing of internal reserves, ways and possibilities of optimization of commodity circulation and improvement of its assortment structure.

The choice of indicators and acceptable methods to obtain more accurate and objective results is important in the analysis. When analyzing the turnover, the indicators of dynamics, absolute, relative and average indicators, cost and natural, the balance method, comparison methods, chain substitution, the method of absolute and relative differences, index, integral, graphic methods, etc. are used.

Analysis should be preceded by work on the selection and preparation of information. Information for analysis is the data of accounting, statistical and operational reporting, norms and standards developed at the enterprise. These data are verified for the correctness and comparability of the individual indicators.

At the first stage of the analysis, the volume of trade is studied by comparing it with the planned indicators or indicators of the previous period. When analyzing, it is necessary to take into account the change in the prices of goods. If prices in the analyzed period have changed, then it is necessary to express the expected data on the sale of goods in the prices of the planned or previous period. To do this, the expected turnover should be divided by the price index. To determine the expected turnover, the actual turnover for the past period is added to the planned value of the turnover set for the remaining period.

It is advisable to take into account the factors that may affect the value of turnover until the end of the current period.

If a trading enterprise has several stores in its composition, then it is required to ensure the comparability of commodity turnover in the trading network. In the event of a change in the composition of the trading network during the analyzed period, the actual turnover must be adjusted taking into account its commissioning and disposal. To adjust the turnover, it is necessary to subtract the turnover of closed structural divisions, and according to the introduced trade network, add the additionally obtained turnover.

The analysis is carried out by the method of comparison: the size of the absolute deviation of the expected turnover from the planned or from the turnover of the last year is determined, the percentage of the fulfillment of the turnover plan is calculated.

The second stage in the analysis of turnover is the analysis of its dynamics, which is necessary to assess the trends of its development in the analyzed period. The dynamics is characterized by the rate of change in trade turnover (chain, basic and average annual); by the nature of their changes, they evaluate the positive or negative results of the enterprise. Therefore, the dynamics should be assessed primarily in comparable prices. At this stage of the analysis, the dynamics of the average price level, the size of the price range for the most significant goods, the dynamics of trade turnover per 1 m 2 of retail space, per employee should be assessed.

Particular attention should be paid to the study of the dynamics and comparison of the rate of change in turnover and profit from sales. Each firm must ensure that the rate of growth in turnover does not exceed the rate of growth in profits.

The study of the dynamics of turnover involves the analysis of its quarterly and monthly indicators. Their dynamics significantly differs from the dynamics of annual indicators, since changes in quarterly and monthly volumes of trade of the same goods within a year are characterized, as a rule, by greater unevenness, sharply expressed fluctuations.

For this purpose, the rhythm of the turnover is analyzed. This analysis is especially important for trade in food products, which is due to the continuity of their consumption. An important indicator in this analysis is the rhythm coefficient, which is calculated as the ratio of the number of periods for which the turnover plan is fulfilled to their total number.

The seasonality index shows how many percent the turnover of a given quarter deviates from the average quarterly value in one direction or another under the influence of seasonal factors.

Seasonal fluctuations in turnover are most characteristic of non-food items(clothes, shoes, etc.). A striking example of seasonality is the increased sales of goods before the start of the school year in schools, before the New Year celebrations.

The third stage of the analysis is the study of the composition of trade. The composition of the turnover is studied by its types, forms of sale, forms of payment, by structural divisions, sections, departments and by other criteria.

The analysis of the composition of the turnover is carried out in absolute and relative terms. The relative indicator is the share of certain types of trade in the total volume. The composition of the turnover is studied both in comparison with the plan and in dynamics. In the absence of planned data, it is studied in dynamics and compared with previous periods. When studying the composition of the turnover, it is important to compare the turnover per employee and per 1 m 2 of sales area in the context of individual structural divisions of the company.

Changes in the composition of trade have a certain impact on gross income and distribution costs, which should be taken into account when analyzing them.

The fourth stage of the analysis is the study of the structure of trade, which makes it possible to establish changes in the nature of consumer demand. Analysis of the structure of turnover allows you to assess the trend of its change using the indicators of the time series.

Study of turnover by commodity structure involves the determination of the share of each product group in the total volume of sales. The change specific weights for the previous periods allows to identify certain trends in the development of trade. The analysis of the structure of trade should be carried out by quarters and months, which will allow studying the uniformity of sales, seasonal fluctuations in trade. This is necessary for the correct formation of the assortment of goods, for the formation of orders to suppliers.

The particular importance of studying the structure of trade is associated with the fact that different goods have different costs and profitability. Changes in the volume of sales of certain groups of goods directly affect the size and level of profit.

The analysis of the volume, composition and structure of commodity turnover must be carried out for individual structural divisions of a trading enterprise (stores), and within them - for departments, sections. The purpose of this analysis is to identify and eliminate the shortcomings of their trading activities. The methodology and sequence of analysis of turnover by structural divisions are the same as in the analysis of turnover in terms of total volume and structure.

The next task of the analysis of trade is the study, quantitative measurement and generalization of the influence of factors on the dynamics and change in the volume of trade. When using the factorial method, the influence of various factors on the volume and structure of trade is first studied, then the connections between the factors and the most significant of them are selected that have greatest influence to change the volume of sales. This information is used in planning turnover.

The ratio of various factors is constantly changing. A trading company must know the general state of the market, the amount of existing demand, the rate of its change, the level of market prices, the influence of competition, etc., what types and segments it should focus on when planning the volume and structure of turnover.

The most important factor in the development of trade is the provision of an enterprise with commodity resources. As the main type of enterprise resources, commodity resources have a direct impact on the state of almost all indicators of its economic activity. They are inextricably linked to many aspects of how retail businesses operate.

A group of factors related to commodity supply affects the turnover of O through changes in the value of commodity stocks (Zn - stocks at the beginning, Zk - stocks at the end of the period), receipts of goods P, other disposal of goods B. There is a certain balance relationship between the listed indicators. It is expressed by the product balance formula:

Zn + P = O + B + Zk.

Using the product balance formula, you can calculate the value of each of the terms. Each of the algebraic terms of the balance of goods affects the volume of trade.

The increase in initial stocks and the receipt of goods have a positive effect on the amount of goods sold; their reduction, on the contrary, helps to reduce the size of sales. A decrease in other disposal of goods, a decrease in ending stocks lead to an increase in trade turnover, and their increase - to a decrease.

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COMMODITY TURNOVER - the circulation of goods - the stage of the reproduction process, linking production and consumption. In the sphere of commodity circulation, the manufactured products (means of production and consumer goods) are sold through their purchase and sale.

One of the main economic indicators of the economic activity of a trading enterprise is trade turnover - the process of exchanging goods for money. The owner of the goods - a trading company * - sells the goods for money to the ownership of another legal entity or individual. The turnover characterizes the process of movement of goods through acts of purchase and sale. As an economic category, trade is characterized by the presence of two characteristics at the same time:

goods as an object of sale;

sales as a form of movement of goods from producer to consumer.

* Sometimes a merchant receives goods on a consignment basis, i.e. the enterprise, not being the owner of the goods, on the basis of the relevant agreement, receives from the actual owner the right to sell it.

The trade turnover of a commercial enterprise can be considered:

firstly, as a result of the activity of the trading enterprise, its economic effect;

secondly (in the socio-economic aspect), as an indicator of the commodity supply of the population, one of the indicators of the standard of living. *

* According to the UN classification, retail turnover refers to indicators characterizing the standard of living.

In a trading enterprise, the turnover is expressed in the amount of cash proceeds for the goods sold - by its size, one can judge the importance of this enterprise in the consumer market.

Distinguish between retail and wholesale trade.

Retail turnover

Retail trade is understood as the transfer of goods to end consumers. This completes the process of circulation of goods - it enters the sphere of consumption.

As an economic indicator, retail turnover reflects the volume of commodity supply (in monetary terms), passing into the sphere of personal consumption, and characterizes, on the one hand, the monetary earnings of trade, on the other, the amount of expenses of the population for the purchase of goods. The dynamics of retail turnover reflects the proportions between production and consumption, the needs of enterprises in material and labor resources, and the development of a trading network.

According to the Instruction of the State Statistics Committee of the Russian Federation * retail turnover is the sale of goods to the population; in addition, the retail turnover includes the sale of goods to organizations, institutions and enterprises for the population contingents they serve.

* Instructions for determining retail turnover and inventory legal entities, their separate subdivisions, regardless of the form of ownership, carrying out retail trade and public catering. Approved by the Resolution of the State Statistics Committee of Russia dated April 1, 1996 No. 25.

Characteristics of retail turnover

Retail turnover is one of the main indicators by which the activities of enterprises and trade organizations are assessed. The main goal commercial enterprises is to maximize profits and trade is the most important and necessary condition, without which this goal cannot be achieved. Since a trading company receives a certain amount of 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 income and profits, a relative reduction in distribution costs and labor costs.

On the other hand, retail trade is a quantitative indicator that expresses the economic relations that arise at the final stage of the movement of goods from the sphere of circulation to the sphere of consumption by exchanging them for cash income.

Retail turnover generally refers to the sale of consumer goods to the population for cash, regardless of the channels of their sale.

It can be produced by: - ​​legal entities engaged in retail trade and public catering, for which trading is the main activity (shops, catering establishments, stalls); - legal entities engaged in trade, but for which trading activity is not the main one (company stores, stores for industrial enterprises, etc.); - individuals selling goods on clothing, mixed and food markets. Thus, the essence of retail trade is expressed by economic relations associated with the exchange of cash funds of the population for purchased goods.

However, the retail trade turnover may also include: - sale of food products by bank transfer by legal entities of social purpose (hospitals, sanatoriums, kindergartens, etc.); - sale of goods to legal entities, but exclusively for cash using cash registers. Retail turnover is taken into account at the prices of actual sales strictly for the reporting period on the basis of primary documents - the commodity-money statement and the documents attached to it. Retail turnover is shown taking into account the cost of glassware sold to the population with goods, minus the cost of empty glassware returned by the population, as well as the cost of glassware accepted from the population in exchange for goods.

The main tasks of retail turnover are: - checking the degree of fulfillment of plans (forecasts) of turnover, meeting customer demand for certain goods, mastering long-term standards for indicators of trading activity; determination of trends in the economic and social development of retail enterprises; establishing the validity, tension, optimality of plans; - study, quantitative measurement and generalization of the influence of factors on the implementation of the plan and the dynamics of retail turnover; comprehensive assessment of the trading activities of the enterprise; - evaluation of the implementation of the plan for the introduction of progressive trading methods and their effectiveness; - identifying ways, opportunities and reserves for the growth of goods turnover, improving the quality of customer service, the efficiency of using the material and technical base of trade; - development of measures to eliminate deficiencies in trade; development of optimal strategic and tactical solutions for the development of goods turnover and trade activities of the enterprise. Retail turnover can act as one of the indicators that determine the capacity of a trading enterprise, since its size can be used to judge the volume of the enterprise.

Retail turnover can be used to characterize the efficiency of using the resources of an enterprise and the total cost of selling goods. Since the turnover is an indicator reflecting the most important end result of the economic activity of a trading enterprise, its comparison with the amount of resources expended (labor, commodity, material, financial) will give an idea of ​​the effectiveness of their use, since in a generalized form the efficiency indicator is the ratio of the result and costs.

Retail turnover can be used to calculate labor intensity, capital intensity, cost intensity, capital intensity of resources. With the help of these indicators, it is possible, as a first approximation, to determine the enterprise's need for additional resources to ensure an increase in turnover.

The development of retail trade should be closely linked to such economic indicators as demand, goods flow, inventory, profits, number of employees, labor costs. At the same time, such a ratio in the development of these indicators, which is presented in the models of strategic regulation of trade turnover, is considered optimal.

Characteristics of the wholesale turnover

The transition of trade enterprises to the market concept of development changed the assessment of their target function, which was reflected in the system of economic indicators that characterize the economic process. First of all, this applies to the indicator of retail turnover.

The process of moving goods from production to consumers is called goods movement. Organization of an effective, rational system of commodity circulation 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 goods movement and the shorter the delivery time.

Organization of wholesale purchase and sale is one of the essential functions wholesale trade since then, as in the process of social division of labor, it has become an independent sub-branch of trade. When contacting manufacturers of products, wholesale intermediaries act as representatives of demand, and when offering goods to buyers, they act on behalf of manufacturers.

The specialization of the wholesale trade in performing 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, since 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 keeping stock in a wholesale is much cheaper than placing it in a retail trade.

Income from the wholesale activity of an enterprise consists of the difference between the purchase price of the goods from the manufacturer and the price of the sale of the goods to the buyer or the wholesale mark-up (markup). currently, the margin is set on a contractual basis between the seller and the buyer.

An additional source of income for a wholesale enterprise can be payment for services that 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 implementation, and at the same time, in the form of an advance payment, they pay for a part of the ordered batch of products; as for retail organizations, here too, wholesale enterprises finance by selling goods with a deferred payment). But the main function of a wholesale enterprise is to sell 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, wholesale trade is assigned one of the important roles in the market economy, and the main indicator of wholesale trade is the wholesale turnover.

Wholesale turnover is the sale of goods in large quantities to legal entities by bank transfer, for the further sale of these goods or processing.

The composition of the wholesale turnover includes: sale of goods from wholesalers to retail trade enterprises, public catering enterprises, small wholesale trade organizations, manufacturing enterprises.

The sale of goods to industrial enterprises is included in the wholesale turnover, provided that finished products these enterprises will not return (enter) 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, all wholesale trade is divided into warehouse and transit.

Warehouse turnover is formed through the sale of goods from the warehouse of the wholesale warehouse. This is how products of a complex assortment are sold that require picking, refinement, sorting, - garments, footwear, household goods, cultural, household and sports goods, etc., as well as goods of a simple assortment, packaged at the 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 consignments of goods, and consumption is increasingly characterized by an increase in the nomenclature with small volumes of purchases of individual goods.

Transit turnover is formed from goods shipped by suppliers directly to retail network, bypassing warehouses of wholesale bases. Or, in other words, the sale of goods directly to the buyer without importing goods to the wholesale depot.

If the wholesale base is involved in the calculations, i.e. pays for 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 another definition - transit trade with participation in settlements (with investment) - the base is calculated with suppliers for shipped goods and presents invoices for payment to retail organizations and enterprises [Economy of a trading enterprise / Textbook for commodity experts / Kazarskaya N I.I., Lobovikov Yu.V. - 3rd edition, perab and before - M .: Economics, 2003. S. 101]. This type of transit is rarely used today.

If the wholesale base is only an intermediary and does not participate in settlements, such transit is called unpaid. According to N.I. Kazarskoy - transit trade without participation in settlements (organized) - settlements for shipped goods are carried out directly between suppliers and the retailer. Wholesale bases do not participate 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 the analysis and planning of inventory - warehouse turnover;

for calculating qualitative indicators as a percentage of turnover (wage fund, level of costs, profitability) - turnover with the participation of the base in the calculations, i.e. warehouse turnover plus transit turnover with participation in settlements.

Wholesale enterprises can sell goods to budgetary enterprises and organizations (schools, hospitals), this turnover is considered small wholesale and refers to retail turnover.

Since the turnover is an indicator reflecting the most important end 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 the result and costs.

The sum of the two types of wholesale turnover is the gross wholesale turnover.

Depending on the organization of commodity circulation, each of the two types of wholesale turnover is divided into:

warehouse;

transit.

Warehouse wholesale turnover is the sale of goods from warehouses of wholesale trade enterprises.

Transit wholesale turnover is the supply of goods by manufacturers directly to retail trade, bypassing warehouse links.

Transit wholesale turnover is, in turn, subdivided into:

transit trade without participation in settlements (organized);

transit trade with participation in settlements.

In other words, the trading company participates in this process either as an intermediary who receives a commission for organizing the promotion of goods, or as an owner who paid for the cost of the goods.

The sum of warehouse and transit goods turnover with participation in settlements is the wholesale turnover with participation in settlements.

If you turn to economic theory, then the turnover is the process of buying and selling. It is based on the assignment of ownership of the goods in exchange for its monetary equivalent. Thus, at the macro level, it is defined as the sum of all transactions for the sale of goods for this period time and at the same time as expenses of buyers for the purchase of goods.

The turnover consists of 3 parts, between which there is a balance link.

Turnover Is the volume of sales of goods and services in monetary terms for a certain period. (GOST R 51303-99 "Trade. Terms and definitions")

Trade turnover as an indicator of market statistics is used in assessing its conjuncture (a set of features that characterize the current state of the economy). The turnover is characterized by:

The scale of the organization's activities;
- cash proceeds pharmaceutical enterprise for goods sold;
- the amount of cash costs of buyers for the purchase of goods and services;
- consumption of commodity mass.

Measurement of turnover can be made both in value (monetary) units and in kind. In monetary units, its value is determined by the product of the unit price of a good or service (P) by the number of goods sold (Q): Turnover = P x Q.

The turnover can be structured, i.e. divided into separate component parts using various characteristics. So, in accordance with the nature of consumers, there is a distinction between retail and wholesale turnover.

Wholesale turnover is the sale of goods by one organization to another organization for subsequent resale or consumption, a mandatory feature of which is the presence of an invoice for the shipment of goods.

Retail turnover includes the sale of consumer goods to the population for personal, family, home use, as well as to organizations (hospitals, sanatoriums, kindergartens, schools, etc.) through which the joint consumption of goods is carried out.

The turnover of a wholesale pharmaceutical enterprise may consist of the amount of the sale of pharmacy goods:

Other drug wholesalers;
- enterprises - manufacturers of medicines;
- pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities;

The turnover of a retail pharmaceutical organization may include the sale of pharmacy goods:

Citizens at the expense of personal funds;
- to decreed groups of the population at the expense of funding sources for free and preferential leave;
- treatment-and-prophylactic and other organizations within the allocated appropriations.

The distribution of individual goods and services in the total volume of their sales, expressed in relative values: the specific weight (shares) or the ratio of goods (services) allows you to get an idea of ​​the commodity structure of trade.

The commodity structure of pharmaceutical trading enterprises can be represented by groups in accordance with the commodity nomenclature (medicines, dressings, patient care items, medical cosmetics, homeopathic remedies, diet food, etc.),
sales (prescription, over-the-counter), demand dynamics (goods with growing, neutral and falling demand).

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