home Garage heating Ways to improve the efficiency of commercial work in a retail trade organization. Problems and ways to increase the economic efficiency of the activities of a trading enterprise Increasing the efficiency of the economic activities of a trading enterprise

Ways to improve the efficiency of commercial work in a retail trade organization. Problems and ways to increase the economic efficiency of the activities of a trading enterprise Increasing the efficiency of the economic activities of a trading enterprise

In a market economy, the importance of commercial activities in order to obtain maximum profit to satisfy the material and social needs of workers and the production development of the enterprise. When determining the volume of purchase of a particular product and the possibility of selling it to partners (suppliers and trading company), they must necessarily calculate the profitability of the trade deal, i.e. the possibility of obtaining the optimal level and mass of profit.

Profit in trade is the monetary expression of the value of the surplus product created by the productive labor of trade workers who are engaged in continuing the production process in the sphere of commodity circulation, as well as part of the surplus product created by the labor of workers in other industries National economy(industry, Agriculture, transport, etc.) and sent to trade through the mechanism of prices for goods, tariffs, trade markups as payment for the sale of goods (products, services).

Profit is measured by amount and level. It is one of the most important evaluation indicators characterizing the result of the economic activity of an enterprise. The ratio of profit to turnover, expressed as a percentage, determines the level of profitability of sales of goods. In a market economy, profitability is the most important quality indicator the work of a trading enterprise, which summarizes the state of income, distribution costs, turnover of goods, use of fixed assets, labor, equity and borrowed capital. The profitability indicator indicates the past period and the possibility of its further functioning.

Profit is the final financial result of the economic activity of an enterprise. However, the financial result can be not only profit, but also loss, which arose, for example, due to excessively high costs or lack of income from the sale of goods due to a decrease in the volume of supplies of goods, a decrease in consumer demand.

The main directions for increasing the profitability of a trading enterprise can be the following:

· increase in trade turnover;
· improving the structure of turnover, expanding and updating the range of goods (products of own production and purchased goods from food establishments) in accordance with consumer demand;
· searching for the most profitable suppliers of goods, increasing the volume of purchases directly from manufacturing enterprises and reducing the number of intermediaries;
· use of a discount system by agreement with suppliers;
· improving the quality of trade services, expanding the list of services provided to customers;
· review of the size of trade markups in order to increase their economic feasibility, flexible maneuvering of the size of trade markups and margins;
· use of effective marketing policy, implementation of advertising and information activities;
· finding opportunities to obtain additional (operating and non-operating) income, etc.

Factors that directly impact profits and profitability include the volume of sales of goods, income and distribution costs.

Trade turnover is the main factor on which the formation of not only profit from sales of gross income and costs depends. Its growth contributes to increased profits and profitability. At the same time, those enterprises that carry out innovations aimed at selling new goods, products, services of higher quality, developing a new market, new sources of goods, and also focus on meeting the priorities of consumers with many different components have higher rates of profit growth. starting from purchase criteria to economic systems.

The duration of the influx of profit from the introduction of innovations is determined by the following factors: the value of the product, the importance and constancy of consumers satisfied with this product, the nature of the activity, the state of the competitive environment.

Obtaining high incomes and profits at trading enterprises depends not only on the volume of sales of goods (products) and services, but also on the effectiveness of the pricing policy aimed at developing a flexible pricing mechanism, and also depends on the choice of suppliers of goods and raw materials. The desire to purchase directly from manufacturers is rewarded with higher incomes and leads to increased profits.

At enterprises carrying out rational use resources (labor, material, money), a lower level of costs is formed, which makes it possible to obtain a larger volume of profit and level of profitability, strengthen the financial position, and increase competitive ability. In this case, the quality of profit generation is assessed as high.

The influence of turnover, gross income and costs is determined by the difference method. In order to find the amount of change in profit from sales obtained due to trade turnover, you need to multiply the basic level of profitability of sales by the deviation of actual trade turnover from the base one and divide by 100. The effect on profit from the sale of goods of gross income and costs is found as the product of actual trade turnover and the difference between actual and basic levels (as a percentage of turnover) and divide the result by 100.

Great importance When conducting factor analysis, attention is given to studying how changes in prices affect the sale of goods, products, and services. As they grow, the profit margin increases, and vice versa. Carrying out such an analysis also allows us to characterize the quality of the profit received. If research shows that profits are made only or for the most part due to price increases, a conclusion is drawn not only about the low quality of its formation, but also about the loss of a certain share of the consumer goods market and part of the profit.

If during the analysis it is determined that all or most of the profit is generated due to the growth of sales of goods, products, services at comparable prices, then it is recognized that the quality of the profit received is high, and the position of the enterprise in the market is more stable. The results of factor analysis help to identify reserves for profit growth and profitability.

Growth reserves - profit is the quantity of measurable possibilities for its additional receipt. They are identified both at the planning stage and during the implementation of plans. Profit growth reserves are determined using a scientifically based methodology for their calculation, mobilization and implementation. In the process of this work, reserves are identified and quantified, then a set of measures is developed to ensure the use of the identified reserves, and then the measures are implemented and their implementation is monitored.

During the analysis, the following problems were identified in the system of economic activities of the enterprise:

1) Low level of return on investment. This is evidenced by the low values of profit and profitability indicators. In order to increase profit indicators, it is necessary to use free cash more efficiently.

2) Low level of efficiency of economic activities. In general, the resources of the analyzed enterprise are not used efficiently. They can be used quite better.

3) High level of funds raised by the enterprise. In order to reduce debt, it is necessary to reduce the level of receivables and allocate the identified funds to repay accounts payable.

4) Changes in the structure of the property complex of a trading enterprise do not ensure the level of liquidity.

5) Not efficient use fixed assets and working capital enterprises. To replenish its own working capital, an enterprise needs to consider in detail the structure of fixed assets, identify redundant objects or objects used inefficiently and sell them at market value

All these problems characterize a decrease in the efficiency of material flow. As a result of the fact that the material flow in excess reserves is delayed at the enterprise, the problem arises of a decrease in return on capital, the need for additional investments in activities, an increase in the cost of storing inventories, which leads to an increase in general business expenses and a decrease in profits, therefore the issue of implementing measures arises at the enterprise allowing to intensify logistics activities at the enterprise.

Supplier reliability is an important component of a company's success and sustainability, especially during the global financial crisis. Ak Bars Torg LLC analyzes the principles of forming a portfolio of suppliers, forms requirements for the supplier, and applies some anti-crisis measures. The task of choosing a logistics supplier arises when there are a sufficient number of service providers on the market. Most often it is expressed in the choice of a supplier of material assets and commercial products.

We conducted a survey of sellers of Ak Bars Torg LLC in order to determine the level of satisfaction of sellers with their work. Because a person who is not satisfied with his work will not be able to perform it efficiently.

The purpose of this survey was to determine the attitude of sellers towards various buyers and determine the level of satisfaction of sales workers.

Sales workers were asked to respond to next questions profiles:

1) Your age

2) Work experience at Ak Bars Torg LLC

3) Are you satisfied with your salary level?

4) What rule do you follow when working with buyers of commercial products:

The customer is always right

The seller knows more, so you should listen to him

5) Have you received any complaints from customers?

6) Have your customers shown you their gratitude?

The results of the survey are as follows:

1) The team of Ak Bars Torg LLC is mainly represented by young workers aged 23-35 years.

2) The work experience of salespeople at the analyzed trading enterprise averages 2.5-3 years.

3) 85% of salespeople who took part in the survey are satisfied with their salaries.

4) There were no complaints about the quality of customer service, but in the book “Complaints and Suggestions” there are many notes and entries in which customers express their gratitude to the sales staff and management of Ak Bars Torg LLC.

Based on the results of the study, it was revealed that, in general, the personnel of the analyzed enterprise are satisfied with the results of their work and its quality, clients leave positive reviews. However, the activities of Ak Bars Torg LLC are not without certain problems identified during the analysis.

The low market share requires its expansion, which will require additional efforts from staff. As a result, his job satisfaction decreases. Competitors are also taking various steps to carry out offensive actions on the niche of Ak Bars Torg LLC.” It is necessary to determine ways and directions for solving these problems by increasing the efficiency of the quality management system of a trading enterprise.

We can also highlight the following problems in personnel management at Universe LLC:

The bonus system at the enterprise is sufficiently developed, but there is no link between key performance indicators and the existing functions of departments and the responsibilities of employees;

The bonus indicators used are uniform for groups of employees and do not apply to specific performers;

Methods of indirect stimulation are not sufficiently developed.

Ak Bars Torg LLC has developed a program to determine the degree of consumer satisfaction with the assortment and pricing policy. For this purpose, a questionnaire was compiled containing the following questions:

1) Are you satisfied with the assortment?

To this question, 3% of the population answered that they were completely dissatisfied with the assortment, and 5% were not satisfied.

2) What goods are missing?

To this question, 10% of respondents answered that there are not enough related products.

3) Are you satisfied with the price?

35% of respondents answered that prices are quite high, of which 17 said that the price level is high relative to their income.

4) How do you evaluate the quality of the products sold?

Half of the respondents rated the quality as satisfactory.

5) What are the main types of products purchased from Ak Bars Torg LLC?

40% of respondents answered that wheel products, 20% - related products, 10% - cars.

A total of 40 people were interviewed.

In Fig. 3.2.1 shows the level of satisfaction with the assortment of consumers of Ak Bars Torg LLC in the 3rd quarter of 2012.

Figure 3.2.1 - Level of consumer satisfaction with the assortment of the Ak Bars Torg LLC store in the 3rd quarter of 2012

From Figure 8 it is clear that 82% of consumers of the Ak Bars Torg LLC store showed with their answers that their level of satisfaction with the assortment is within 4 (satisfied) or 5 (completely satisfied).

The beliefs of the management of Ak Bars Torg LLC are formulated as follows:

Firstly, they are convinced that it is very difficult to fully satisfy consumers, and if the level of satisfaction is not lower than 4, we can say that Ak Bars Torg LLC has a fairly strong relationship with its consumers. After all, we live in a real world where products and services cannot be perfect and consumers are difficult to fully satisfy.

Second, investing financially to transform merely satisfied customers into fully satisfied ones is not the wisest use of resources. In some cases, you shouldn't even try to do this.

Thus, at the enterprise in question there is no specialist who would organize financial management, therefore the following problems were identified in the economic activities of the enterprise:

Large and annually increasing amounts of accounts receivable;

Lack of short-term financial investments and Money to cover short-term obligations, to ensure absolute liquidity of the enterprise;

Increasing the growth rate of net profit.

To solve these shortcomings in the activities of the enterprise, it is necessary, first of all, to organize a specialist - a financial manager who would be involved in planning, control, strategy development, organizing accounting, conducting financial analysis, etc.

It should be noted that during the period under review, all receivables of Ak Bars Torg LLC were short-term and payments were expected within 12 months after reporting date. However, there is an increase in it (by 891 million rubles), which worsens the liquidity of current assets.

Analyzing the composition of non-current assets, it can be noted that the decrease of -151 million rubles in 2010 was due to changes in the composition of fixed assets (-151 million rubles)

An increase in the liabilities of Ak Bars Torg LLC occurred in 2010 by 529 million rubles, 37.57%. During the analyzed period, there was a tendency for the debt to the budget to grow by 75 million rubles.

In the structure of current assets in Ak Bars Torg LLC, accounts receivable prevailed, the share of which as of 2009 was 49.37%, 2010 - 23.01%, 2011 - 62.73%. This indicates that the company's own working capital is being frozen.

Increase efficiency investment activities It will be necessary, first of all, in priority areas of investment, solving the following problems:

1) economic, that is, the production of competitive and highly efficient products;

2) environmental, guaranteeing an environmentally friendly environment;

3) technological, guaranteeing the use of high, waste-free, low-waste and environmentally friendly technologies, and this will allow the production and sale of high-quality products;

4) social problems.

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1.3 Ways to increase the efficiency of commercial activities of a trading enterprise

To obtain the maximum effect from the company’s activities, it is important to constantly work to improve commercial activities. The development of improvement measures should be based on the results of assessing the effectiveness of commercial work in all its areas.

Measures to improve information security should become basic, since the effective implementation of commercial activities is impossible without detailed, reliable and timely information. For this purpose, it is advisable for any organization to keep computer records of goods in the warehouse, contractors, and have information bases data (legal, accounting, etc.). It is important to be able to quickly obtain information for making management decisions regarding areas of commercial activity. In this case, it will be effective to create related databases in all areas of commercial activity.

To ensure effective contractual work in an organization, it is necessary to competently draw up contracts with both suppliers and customers, i.e. concluding contracts on the most favorable terms for the company. Favorable conditions The following contracts may be used:

Delivery/removal of goods by the other party, i.e. when transport costs are borne by the supplier/buyer;

Beneficial risk distribution in case of force majeure;

It is also necessary to monitor the execution of contracts separately for each counterparty, including control over the implementation of their contractual obligations. This work will allow us to quickly carry out measures to accelerate the turnover of accounts receivable, reduce accounts payable, and also avoid fines and penalties for overdue obligations. One of these activities is the provision of discounts for prepayment for goods. Thus, the organization frees up its working capital, which makes it possible to repay its obligations to creditors.

In the direction of forming an assortment, it is possible to increase the efficiency of activities by expanding and deepening the assortment. However, first it is necessary to study the demand of buyers, their desire and willingness to purchase these goods. Depending on the specifics of the organization’s activities, it may be advisable to create a narrower but deeper assortment; replacement of obsolete, slow-moving goods with new ones.

To ensure the effectiveness of inventory management activities, it is advisable to apply logistics principles when determining the need for purchased goods, use various inventory control systems (operational management systems, uniform delivery, replenishment of inventory to the maximum level, with a fixed order size with periodic or continuous verification of the actual level stock, etc.).

Effective inventory management involves minimizing the costs of transporting and storing goods. In the case where, according to the contract, the purchasing organization is the customer of transport, it needs to determine what is more profitable: to attract a third party to transport the goods or to use its own transport? When making a decision on this issue, the company must take into account the size of the batch, the frequency of orders, as well as comparative analysis costs when using both options. If a company nevertheless delivers goods using its own transport, it must work to optimize routes in order to save fuel and vehicle time on the road.

Increasing the efficiency of commercial procurement activities will be facilitated by the effective selection of suppliers, cooperation with which provides maximum benefit and minimal risk. For this purpose, the commercial service trade organization should compare suppliers according to the most important criteria (they may be different for each organization). It is also necessary to determine whether to purchase goods from the manufacturer or from an intermediary. Naturally, the price from the manufacturer will be lower, then the main criterion will be costs.

Increasing the efficiency of commercial activities in the wholesale sale of goods is ensured by improving the company's pricing policy, as well as the use of advertising and sales promotion tools.

Pricing policy will be more effective when using differentiated prices. This involves providing various types discounts for customers: discounts for purchasing a certain number of units of goods or for a certain amount, discounts for prepayment, discounts for retail organizations for promoting goods, etc.

The use of discounts has a stimulating effect on buyers. Providing a deferred payment has the same effect, but this is unprofitable for the seller, and is only advisable when the buyer purchases a sufficiently large batch, as well as to attract new and reward regular customers. In any case, the decision to use such a payment method can only be made after studying reliable information about solvency and financial condition buyer.

There are also non-price means of attracting buyers and stimulating sales. In wholesale trade, such means include: organizing stands of a trade organization at specialized exhibitions, advertising in specialized print media in the form of small articles with information about the product offered, a new product, the provision of additional services, etc.

The effectiveness of activities for the sale of goods depends not only on the size of the organization’s gross income, but also on its structure: the increase in the amount of gross income should be caused by a higher rate of profit growth compared to the rate of growth of distribution costs. Therefore, a trading organization must constantly work to optimize and reduce the share of costs associated with the sale of goods.

The development and application of certain measures to improve the efficiency of commercial activities is determined by the specific conditions (internal and external) in which the trading organization operates. Just as there are no two identical people in the world, there are no two organizations that could follow the same path, increasing the efficiency of their activities. Studying the theoretical aspects of the commercial activities of a trade organization and assessing its effectiveness only provides specialists in this field with a certain base of concepts, techniques and methods for their practical activities.

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To obtain the maximum effect from the company's activities, it is important to constantly work to improve the efficiency of commercial activities. The development of improvement measures should be based on the results of an analysis of business activities and a comprehensive assessment of its effectiveness.

Measures to improve information security should become basic, since the effective implementation of commercial activities is impossible without detailed, reliable and timely information. For this purpose, it is advisable for any organization to keep computer records of goods in the warehouse, contractors, and have information databases (legal, accounting, etc.). It is important to be able to quickly obtain information for making management decisions regarding areas of commercial activity. In this case, it will be effective to create related databases in all areas of commercial activity.

- delivery/removal of goods by the other party, i.e. when transport costs are borne by the supplier/buyer;
- beneficial distribution of risk in case of force majeure;
- in contracts with suppliers: fixed prices for a certain period, for the duration of the contract; deferred payment for goods;
- in contracts with customers: prepayment for goods; the minimum size of the purchased lot for a certain period, etc.

It is also necessary to monitor the execution of contracts separately for each counterparty, including monitoring the fulfillment of their contractual obligations. This work will allow us to quickly carry out measures to accelerate the turnover of accounts receivable, reduce accounts payable, and also avoid fines and penalties for overdue obligations. One of these activities is the provision of discounts for prepayment for goods. Thus, the organization frees up its working capital, which makes it possible to pay off its obligations to creditors.

In terms of assortment formation, the efficiency of commercial activities can be increased by expanding and deepening the assortment. However, first it is necessary to study the demand of buyers, their desire and willingness to purchase these goods. Depending on the specifics of the organization’s activities, it may be advisable to create a narrower but deeper assortment; replacement of obsolete, slow-moving goods with new ones.

Effective inventory management involves minimizing the costs of transporting and storing goods. In the case where, according to the contract, the purchasing organization is the customer of transport, it needs to determine what is more profitable: to attract a third party to transport the goods or to use its own transport. When making a decision on this issue, the company must take into account the batch size, frequency of orders, as well as a comparative analysis of the costs of using both options. If a company nevertheless delivers goods using its own transport, it must work to optimize routes in order to save fuel and vehicle time on the road.

Increasing the efficiency of commercial procurement activities will be facilitated by the effective selection of suppliers, cooperation with which provides maximum benefit and minimal risk. For this purpose, the commercial service of a trade organization must compare suppliers according to the most important criteria (they may be different for each organization). It is also necessary to determine whether to purchase goods from the manufacturer or from an intermediary. Naturally, the price from the manufacturer will be lower, then the main criterion will be costs.

Pricing policy will be more effective when using differentiated prices. This involves providing various types of discounts for customers: discounts for purchasing a certain number of units of goods or for a certain amount, discounts for prepayment, discounts for retail organizations for promoting goods, etc.

The use of discounts has a stimulating effect on buyers. Providing a deferred payment has the same effect, but this is unprofitable for the seller, and is only advisable when the buyer purchases a sufficiently large batch, as well as to attract new and reward regular customers. In any case, the decision to use this payment method can be made only after studying reliable information about the solvency and financial condition of the buyer.

<...>The most important factor in increasing the efficiency of commercial activities and achieving competitive advantages is the widespread introduction of marketing fundamentals.

Modern marketing is a business philosophy aimed at enhancing commercial activity in order to meet the reasonable needs of members of society and their consumer needs. This philosophy is expressed in the concept of social and ethical marketing, which integrates three components in its content: consumer needs, company profit, and the interests of society.

In the first chapter thesis We theoretically studied the main prerequisites, factors and directions for increasing the efficiency of commercial activities of a trading enterprise.

The commercial activity of a trading enterprise is the organization of commercial processes associated with a change in forms of value, i.e. with the purchase and sale of goods and/or services, as well as ensuring the regulatory implementation of these transactions. The efficiency of the commercial activities of a trading enterprise is defined as the ratio between the costs of the production, material, financial, and labor resources involved and the results obtained.

To ensure the effectiveness of the commercial activities of a trading enterprise, systematically carry out its comprehensive analysis, including financial and economic analysis of the enterprise’s performance indicators and marketing analysis of the market environment and the trading enterprise in it.

The main areas for increasing the efficiency of commercial activities of a trading enterprise include:

- improving the financial security of a trading enterprise;
- ensuring effective contractual work;
- expansion/deepening of the range depending on market requirements;
- minimizing the costs of storing and transporting goods;
- effective selection of suppliers, etc.

Ways to improve the efficiency of commercial work in a retail trade organization. Problems and ways to increase the economic efficiency of the activities of a trading enterprise Increasing the efficiency of the economic activities of a trading enterprise

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