Theoretical Foundations of Efficiency Research commercial activities commercial enterprise. Functions of the goal of the task of the commercial activity of retail trade organization. Commercial activity is one of the most important areas human activity resulting from the division of labor. However, such a broad interpretation of commercial activity is not consistent with the previously outlined approach to commerce as trading processes for the implementation of acts of sale and purchase of goods.

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Introduction

CHAPTER 1 Theoretical foundations for analyzing the effectiveness of a trade enterprise

1.1 The concept and features of retail trading activities

1.2 The essence of the economic efficiency of a trade enterprise and the need for its study

1.3 Performance indicators of the trade enterprise

1.4 Reserves for improving the efficiency of a trade enterprise

CHAPTER 2 Analysis of the effectiveness of the activities of UKTPP "Polotskstroymaterialy"

2.1 Organizational and economic characteristics of the organization

2.2 Analysis of technical and economic performance indicators

2.3 Characteristics of the dynamics and structure of production costs

2.4 Profit and profitability study

2.5 Assessing the use of fixed assets and labor productivity

CHAPTER 3 Ways to improve the efficiency of UKTPP "Polotskstroymaterialy"

3.1 Implementing an effective customer response system

3.2 Cost reduction through reduced material costs

3.3 Improved performance as a result of increased sales volumes and distribution channels

CONCLUSION

LIST OF USED SOURCES

INTRODUCTION

With the transition to competitive relations, entrepreneurs gained independence in the implementation of commercial activities, the right to fully dispose of economic resources and the results of labor activity, and are responsible for their management decisions. Under these conditions, the well-being and commercial success of a trade enterprise depends entirely on how effective its activities are.

The study of the results of the commercial and economic activities of the enterprise, the disclosure of causal relationships between the resources used and the results obtained create the basis for a reasonable prediction of its state in the future when planning and forecasting.

The most important direction of the analytical work of the enterprise is the study of the economic efficiency of its activities. On its basis, an assessment of the final results of entrepreneurial activity is provided, an enterprise strategy is formed in the field of rational use of resources, and measures are developed for its implementation.

The increase in economic efficiency creates the necessary conditions for expanding and enriching the material base of the people's well-being by increasing labor productivity, increasing the return on assets, saving financial resources and improving product quality.

Thus, increasing the economic efficiency of activity is currently a decisive material factor in the implementation of higher and ultimate goal social production.

The economic efficiency of a trade enterprise includes both qualitative and quantitative aspects, which together determine the measure of this type of efficiency.

The chosen research topic is quite obvious, since one of the significant characteristics of the activity of a business entity is a survey of the economic efficiency of activity.

Economic efficiency - the most important characteristic financial and economic activities in the evaluation of the company by external environment. Indicators of economic efficiency of activity entirely determine the competitiveness and potential of the organization in the implementation of business cooperation. They provide an opportunity to assess the guarantee of the interests of the enterprise and its counterparties in economic terms in the implementation of entrepreneurial activities.

For all that, only the ability to really assess the level of efficiency is obviously not enough for the successful functioning of a business entity and the achievement of established strategic goals. Entrepreneurial efficiency and competitiveness can only be achieved through effective management of existing resources.

The main task of the analysis is to determine the state of the enterprise, acceptable parameters of activity and maintain them at the formed level, to find negative trends in the activity of the enterprise that require immediate intervention.

In the process of performance analysis, not only the main factors influencing financial and economic activity are revealed and characterized, but also their impact is measured.

The problem of increasing the efficiency of activities is especially relevant for Belarusian entrepreneurs, since in a developing economy, efficiency is financial resource, on the basis of which organizations can build a long-term strategic policy.

The practical significance of the study lies in the fact that a survey of indicators of the economic efficiency of a trade enterprise can be used as a component of the rationale for tactical and strategic economic decisions, the feasibility of implementing investments; as an assessment of the skill and effectiveness of management; as a technology for forecasting and planning long-term results.

graduation goal qualifying work consists in the study of the efficiency of the trade enterprise and ways to improve it.

To achieve the formulated goal, it is necessary to solve the following tasks:

consider theoretical basis the efficiency of the trade enterprise;

to analyze the economic efficiency of the activities of UKTPP "Polotskstroymaterialy";

to determine ways to improve the efficiency of UKTPP "Polotskstroymaterialy".

The subject of the study is the indicators of economic efficiency of the trade enterprise. The object of the study is the unitary communal trade and production enterprise "Polotskstroymaterialy".

The theoretical and methodological basis of the study was the publications of domestic and foreign economists, legislative and regulations, materials periodicals on the subject of the final qualification work.

The information base of the study was the data of accounting and statistical reporting of the unitary communal trade and production enterprise "Polotskstroymaterialy".

In the process of preparing and writing the final qualification work, the following methods were used: the analytical method, the graphical method, the deductive method, the inductive method, the synthetic method, the comparative method, the tabular method, the graphical method.

The practical use of the results of the study and the active implementation of the proposed activities will bring significant positive effect, will significantly increase the efficiency of the unitary communal trade and production enterprise "Polotskstroymaterialy".

CHAPTER 1 THEORETICAL FOUNDATIONS FOR ANALYSIS OF THE EFFICIENCY OF THE ACTIVITY OF A TRADING ENTERPRISE

1.1 The concept and features of retail trade activities

In modern competitive conditions commodity-money relations of economic development are central. As a result, almost every result of labor activity created at enterprises must certainly go to the consumer market.

Sellers and consumers of commodity mass enterprisingly form purchase and sale relations, continuously carry out the processes of selling and acquiring goods, and provide intermediary services.

The entrepreneur always seeks to acquire a variety of resources and use services in accordance with his own entrepreneurial interests. The key task that the modern market economy sets before him all the time is due to the constant need to purchase and sell only high-quality products.

The organization of entrepreneurial activity is based on accounting huge amount specific features: from economic foundations to structure trade document flow. Professional training and retraining of trade workers is carried out in a special way.

In addition to general knowledge in the field of economics, a salesperson must have special skills in the field of business communication be able to make competent management decisions in a timely manner to justify the most profitable areas of activity.

The functioning of a retail trade enterprise is conditioned by the sale of marketable products to the consumer. This is the final phase of moving products from the manufacturer to the end consumer. The basis of retail trade activity is high-quality customer service, active provision of various services to customers.

Retail trade activity is determined by the process of commodity sales, household services and the provision of services. Actually, the quality of customer service, convenience and less time spent when making purchases determine the efficiency of the retail enterprise.

Allocate following features retail industry :

meeting the desires and needs of end consumers in commercial products and trade services;

maintaining a balance between solvent consumer demand and supply;

influencing the manufacturer of goods and services in order to expand the range and increase the scale of sales;

improvement of technological aspects of trading activities and improvement of the quality of customer service.

In order to perform these functions, retailers need to solve the following tasks:

to examine the demand for needs in commercial products with a focus on solvency;

determine the assortment strategy;

regulate trade and technological operations: delivery of goods, preservation, preparation for direct sale and sale of marketable products;

providing the sale operation with appropriate economic and commodity resources.

The effectiveness of the interaction of modern retail enterprise trade with producers and wholesalers is given great attention.

Efficient organization and development of entrepreneurial activity of retail trade enterprises allows providing competitive opportunities for trade enterprises.

The role of entrepreneurial activity of retail trade in market conditions is quite large, which is largely due to the following reasons:

1. It is necessary to overcome the unprofitability of retail trade enterprises. As a result, in order to increase the economic efficiency of their entrepreneurial activity and competitiveness indicators, modern economic approaches to the implementation of planning and forecasting activities are needed;

2. Transformation of the target orientation of retail enterprises in the relevant market segment, when profit generation is a sign of the effectiveness of entrepreneurial activity.

The relations that arise between manufacturers of products and consumers on the basis of the production and sale of marketable products are commodity-money relations. Entrepreneurial activity includes operations of the trade and intermediary process, which is associated with the acquisition and sale of marketable products and is a certain part of commodity-money relations.

Therefore, trading activity is considered as one of the objectively necessary areas of entrepreneurial activity, which is due to the corresponding functions of trade.

In accordance with the transformation of economic conditions, among which enterprises carry out their activities, as well as the goals and objectives of their main activities, the content of the company's entrepreneurial work is changing.

Some researchers define trading entrepreneurial activity in market conditions as a set of certain elements of trading activity that is aimed at making a profit.

Entrepreneurial activity in a trading enterprise should be investigated in conjunction with an objectively necessary field of activity, which follows from the functions of trade in market conditions and the economic independence of organizations.

It is reasonable to group the elements of entrepreneurial activity according to certain distinctive features. Due to the fact that in order to implement entrepreneurial activities, a clear understanding of the market for commercial products, the solvency of consumers is necessary.

The components of entrepreneurial activity can be subdivided into:

components determined by the research and forecasting of the market situation;

components related to the formation and maintenance of commodity stocks, the purchase and delivery of goods, the formation of economic relations between enterprises;

components due to the promotion of marketable products, including the terms of sale and the policy for the sale of marketable products on the market.

Carrying out entrepreneurial activity, trade enterprises must achieve two goals: economic and social.

The economic goal in the process of entrepreneurial activity is to maximize the profits of trading enterprises. The formation and maintenance of economic relationships with counterparties should be conditioned by the achievement of this goal.

Active implementation of the social goal of a retail enterprise is possible only on the basis of achieving and realizing the economic goal in the course of entrepreneurial activity.

When carrying out entrepreneurial activities, employees of trading companies and their structural divisions it is advisable to know and apply in practice its basics. A special role in the process of doing business belongs to the processes that are associated with bringing goods to end consumers in order to meet their needs.

The professional activity of an entrepreneur is implemented in the sphere of commodity circulation and is focused on the formation of functional areas of activity of enterprises for a more rational organization of entrepreneurial activity on the basis of sectoral, regional and nomenclature elements.

The entrepreneur is obliged to ensure the effectiveness of commercial activities and contribute to the solution of the main socio-economic task - the maximum satisfaction of the needs and requirements of households.

Main types professional activity entrepreneur:

trade and economic;

organizational and commercial;

commodity-expert;

analytical;

trade and purchasing;

marketing;

foreign trade.

A rather important and urgent problem is the definition of clear boundaries for the commercial activities of retail trade enterprises for tax purposes.

According to the current legislation, the main criterion for classifying a certain type of entrepreneurial activity as a category of taxation is the presence of a statutory goal for a trade enterprise, which is aimed at making a profit.

The fundamental direction of commercial activity is the process of buying and selling marketable products. The usefulness of a marketable product or the ability of a product or service to meet the needs of households, taking into account the solvency of an economic entity, is determined by two indicators: quality and price.

The ratio between them, which has developed in various market conditions market economy, allows the consumer to decide the main question - is the product necessary and available to him?

The usefulness of a consumer good or service is manifested at the time of purchase by the buyer on an exchange basis.

The prerequisites for the usefulness of commercial products are:

the presence of potential utility in commercial products, compliance consumer properties goods to existing requests, the presence of an internal factor that has a significant impact on the choice of the consumer;

the seller has the necessary volume of useful marketable products in the right place and at the right time, or external conditions to confirm the choice.

The main directions of commercial activity of retail trade enterprises fully reflect its essence.

Entrepreneurial activity of companies, due to the purchase of marketable products, includes processes and operations:

planning and forecasting the need for commodity resources;

search for suppliers on long-term terms;

inventory optimization;

continuous monitoring of the promotion of marketable products and the company's inventory.

Entrepreneurs engaged in trading activities, in the process of organizing trading activities and its implementation, establish:

type of trading activity (wholesale and (or) retail sale);

form of trading activity (in stationary trading facilities, outside stationary trading facilities, including at trade fairs, exhibitions, delivery sales, peddling sales, remote sales of commercial products of goods, sales of commercial products of goods using automatic machines and other forms of trading activities);

method of trading activity (with the use of trading facilities and (or) without the use of trading facilities);

trade specialization ( universal sale and (or) specialized sale);

type of trading facility used for trading activities (stationary trading facility and (or) non-stationary trading facility);

grounds for the use of property in the course of trading activities (property rights and (or) other legal grounds).

1.2 The essence of the economic efficiency of a trade enterprise and the need for its study

IN modern conditions limited economic resources raises the problem of analysis and definition of measures to significantly increase the efficiency of retail enterprises.

The characteristic of efficiency is made according to the final results of the functioning of the enterprise or structural divisions and fully reproduces the level of organizational and managerial activity.

The analytical indicators used in the analysis of the economic activity of modern retail trade organizations can be summarized in key categories: economic efficiency, economic effect and economic result.

Despite the fact that in domestic and foreign economic literature the categories “effect” and “result” are equated from time to time, it is advisable to distinguish between these concepts.

The economic result reproduces the absolute characteristic (not always in value terms) of a statistical indicator that reflects the degree and intensity of entrepreneurial activity in a particular industry or business area.

Such analytical indicators for a retail organization of trade can be, for example, retail turnover, the number of customers who visited the store for a specified time period, the increase in the size of the trading area, the scale of purchases.

In general terms, the economic effect is understood as the difference between the results of entrepreneurial activity and the costs incurred in order to obtain them. In the trading area, the effect can be expressed in terms of indicators such as gross income and profit.

In order to characterize the effectiveness, both types of analytical indicators are used (result and effect).

Economic efficiency is often determined by the ratio of the acquired result in terms of value to the costs various resources(informational, material, labor, financial) for its direct achievement. Thus, in this case we are talking about the level of efficiency in the use of resources.

Regarding economic efficiency in modern scientific literature, there are many theories, judgments and points of view.

Economic efficiency is considered by some modern researchers as the effectiveness of activities, programs and activities. It is estimated by the quantitative ratio of the result obtained to the costs of economic resources and factors of production, which led to the receipt of this result and the achievement of the maximum scale of activity using resources of a fixed value.

Other researchers under the economic efficiency of activity mean the ability to achieve the planned goals in important areas with the observance of the established quantitative criteria and performance indicators. It can be maximizing the beneficial effect or minimizing the cost of achieving .

The effectiveness of entrepreneurial activity is considered as a significant analytical assessment of the performance of the company, which consists in comparing the results of activities.

When examining performance, it is advisable to pay attention to the prevailing factors and features that characterize the degree and intensity of the use of entrepreneurial potential (tools, objects of labor and labor), since the results of the production process depend entirely on the size and dynamics of the feature.

The resource approach to determining the performance of companies is aimed at implementing a thrift regime, achieving maximum results at minimum cost.

The central indicator of the economic efficiency of trade activity is retail turnover, which in the economic aspect means the transfer of goods directly to end-user households in order to meet personal needs and requirements. The process of circulation of goods or services at this stage is completed. Products are defined in the sphere of final consumption and cease to be a commodity.

Economic essence of the indicator retail trade, thus, is found in commercial relationships due to the exchange of household disposable cash income for goods.

As a key economic feature, retail turnover reflects the value of the mass of commodities that goes into the area of consumption in exchange for the disposable cash income of households. It characterizes, on the one hand, the cash proceeds of the sphere of trade, on the other hand, the amount of money spent by the population on the purchase of consumer goods.

The structure of retail trade turnover reproduces the proportions between the spheres of production and consumption, the need of companies for a variety of resources, determines the development of the trade industry.

According to regulatory legal acts, retail turnover is understood as the volume of sale of goods and provision of services to households for personal, family and household purposes.

In addition, retail sales include the sale of goods public organizations(sanatoriums and rest homes, hospitals, kindergartens and nurseries, nursing homes), through which the joint consumption of goods is carried out. Such realization can be made equally for cash and non-cash payment.

Retail turnover as a statistical feature contains the level of sales of consumer goods to households through all available channels for the sale of products: at officially registered enterprises, at clothing, mixed and food markets.

The scale of retail trade largely characterizes the state of affairs in the national economy, fully reflecting the state of affairs in industry and agriculture, inflationary processes, and the dynamics of the well-being of households.

It should be noted that the analytical indicator of retail turnover has quantitative and qualitative characteristics.

The quantitative characteristic of the turnover reflects the scale of sales in value terms, the qualitative one is related to the structure of the turnover. The structure (assortment composition) of turnover is specific gravity individual product groups in the total volume of sales.

The structure of retail turnover is currently classified by separate types of sales:

sale of food and non-food items in shops, tents, with the use of automatic machines, in delivery and peddling trade;

sale of out-of-home catering establishments, consisting of turnover from the sale of products own production and purchased goods, including margin;

sales of medicines in pharmacies;

sale of books, newspapers, magazines, including directly by periodic subscription.

It is important to clearly recognize such categories as the structure and magnitude of turnover. The structure is made up of various types of sales, and the value is made up of the amounts of trade proceeds handed over by the company to a bank or cash desk, the scale of small-scale wholesale sales (by bank transfer), expenses incurred at the expense of cash proceeds (according to company documents).

To the key features reflecting the turnover of retail trading company, V currently time belong to:

the scale of trade in value terms at current prices;

scale of retail turnover in value terms in comparable market prices;

assortment structure of turnover for individual goods and product groups;

one-day turnover of the company;

the level of turnover per employee, including an employee of a trade group;

level of turnover per square meter of total area

the level of turnover per square meter of retail space;

time of circulation of goods (in days of turnover);

turnover rate (number of turnovers).

The objectives of the study of retail trade include:

characteristics of the dynamics of indicators of trade;

examination of the commodity structure and intra-group assortment;

characteristics of the company's turnover by individual organizational forms and methods of trade;

detection and examination of factors affecting the volume and structure of trade;

characteristics of the seasonality of trade;

commodity turnover characteristic.

The methods for studying the indicator of retail turnover include:

construction and analysis of time series;

application of relative and average statistical indicators;

comparison of indicators;

index research method;

construction and analysis of trend and regression models of dynamics;

chain data substitution;

balance linkage of the studied indicators;

graphical and tabular methods.

Depending on the level of assessment, the volume of results and costs taken into account, as well as the purpose of the assessment, several types of efficiency are distinguished.

Total economic efficiency reflects the ratio of the full effect of economic activity to all costs that caused the effect.

Incremental economic efficiency is characterized by the ratio of the increase in effect for billing period to the increase in the costs that caused it.

Comparative economic efficiency of activity is a special case of incremental efficiency, when the basis for calculating the effect and costs are not past performance indicators, but one of the compared options.

The effect here is most often the increase in profits due to the cost reduction in the implementation of one option compared to the other, and the cost is capital additional investments that ensure a reduction in the cost of the best option.

After analyzing these opinions, we can conclude that the essence of the economic efficiency of a trade enterprise is reduced to a comparison economic effects with the costs associated with them.

The main task of evaluating the effectiveness of product sales is to identify on-farm reserves for improving efficiency and achieving maximum final results of the enterprise, a significant increase in profits.

The economic efficiency of financial and economic activity is the efficiency of production and trade, characterized by a system of indicators. The system of indicators includes particular indicators of the effectiveness of the formation and use certain types resources. The system is complemented by aggregate performance indicators for the use of several types of resources.

Indicators of economic efficiency of the activities of a retail trade enterprise are calculated based on a comparison of the effect (result) of activities with advanced resources or running costs associated with this effect.

To assess the effectiveness of commercial (economic) activities, trade enterprises most often use a system of indicators.

The rationale for the need for their active use is given in the theory of multiple goals, which is based on systems approach to the description of the enterprise, which implies the existence of a hierarchy of goals in the system and, accordingly, criteria for their achievement.

1.3 Performance indicators of the trade enterprise

The indicator of gross income of a trade enterprise is an analytical indicator that characterizes the financial result of trading activities. This indicator is defined as revenue from the sale of goods and services (turnover) minus the cost of their acquisition for certain period time .

The gross income of a trading organization consists of the following components:

amounts Money received from the sale of goods, due to the difference between the sale price of goods (turnover) and the price of their acquisition. This part of the gross income is a trade margin;

receipts for services rendered and work performed (fitting outerwear, cutting fabrics, home delivery of goods);

other income from non-core activities (balance of income and expenses from non-sales operations, sale of surplus equipment, transfer of temporarily unused premises and facilities for rent, income from equity participation in the activities of other organizations, from securities owned by the company).

Along with this, it should be noted that in the accounting position, the income of a retail trade organization has a slightly different classification from the above, in which they distinguish:

1) income from ordinary activities, including proceeds from the sale of products and goods, as well as receipts related to the performance of work and the provision of services;

2) operating income (receipts for the temporary use of the organization's assets, for participation in the authorized capital of other organizations, including income from securities, from the sale of fixed assets and other types of operating income);

3) non-operating income (fines, penalties, forfeits for violation of the terms of contracts, profit of previous years, revealed in the reporting year, exchange differences, amounts of accounts payable and receivable);

4) other income (extraordinary income - insurance compensation, the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use).

The economic purpose of the value of gross income is the reimbursement of distribution costs, the payment of taxes, fees and the formation of profits. The main part of the gross income is generated by trading activities.

These factors affect the gross income in different ways. In particular, an increase in the volume of trade means an increase in gross income. In other words: the more consumer goods and services are sold, the greater the total amount of money received by the trade organization from the trade allowance.

The impact of the composition of the turnover is not so obvious, but it takes place. This is due to the different level of markup for goods sold at retail and goods sold in bulk: in retail network the premium is higher, since the process of changing forms of value requires additional costs. Moreover, the composition of the wholesale turnover also affects the volume of gross income.

The transit turnover gives less income than warehouse, since the small costs of a trade enterprise with this form of sale, as a rule, provide the necessary efficiency of activity even with a low trade margin.

Differentiation of the trade markup for individual product groups and varieties of goods determines the relationship between the assortment structure of trade turnover and the amount of gross income.

A balanced choice of supplier determines not only the price of supplying consumer goods to retail trading network. In addition, such components of the stable and profitable operation of a trading enterprise as the quality of goods, form of payment, guaranteed frequency and completeness of deliveries, and lot size are determined.

The modern market model of the economic system provides an opportunity for trade organizations to independently set markups for most product groups.

In this case, it is important, firstly, to remember that the trade markup (margin, cape) is an element of the price that ensures the reimbursement of the seller's costs for the sale of goods and making a profit. Secondly, it is necessary to strive to find such a line in order, on the one hand, to prevent a loss, on the other hand, to maintain competitive prices.

Breadth of provision additional services depends on the profile of the organization and the professionalism of the management. Real receipts for the services rendered in gross income have significant fluctuations - from complete absence to 1.5 - 2% in the total amount.

For all that, the indirect influence associated, for example, with attracting buyers, as shown by the economic and entrepreneurial experience of economically developed countries, is much more significant.

The gross profit of a trade enterprise characterizes the final financial result of the activity and represents the amount of profit from the sale of goods, services, property and the balance of income and expenses from non-sales operations.

Profit from the sale of goods is the difference between gross income minus mandatory payments and the cost of selling goods (distribution costs) for a certain period of time.

A distinction is also made between the net profit of a trade enterprise, which is understood as the part of the gross profit that remains at the disposal of the enterprise after the payment of all taxes to the budget.

In the process of researching and characterizing the results of the financial and economic activities of trading enterprises, foreign economists use the indicator of marginal income, which is calculated as the sum of net profit and fixed costs.

Thus, profit is the fundamental resulting indicator of the economic activity of a trading company.

The volume and structure of the formation and use of profit is influenced by a significant number of external (independent of the activities of the enterprise) and internal factors.

External factors in the formation and use of profits include political and socio-economic stability, the state of the economy, the demographic situation, consumer market conditions, inflation rates, and interest rates for loans.

Internal factors include the amount of gross income (and, accordingly, the factors that determine it), the amount of expenses for conducting trading activities, labor productivity of employees, the rate of turnover of goods, the availability of working capital, the efficiency of using fixed assets.

The main areas of use of the profit of the organization include:

fulfillment of financial obligations to different budgets(federal, regional, local);

settlements with banks, enterprises, organizations;

investments in the development of the enterprise;

payment of dividends on shares;

maximum satisfaction of social and material needs workers.

The profit remaining at the disposal of the organization is accumulated in several funds: accumulation, consumption, reserve.

From the accumulation fund, funds are spent on the development of a retail trade organization - the construction of new retail facilities, the expansion and reconstruction of existing ones, the acquisition of property and the modernization of trade and technological equipment. Other areas are also funded. industrial development.

The consumption fund is intended for the purpose of material incentives for employees and strengthening social sphere.

The reserve fund of a retail trade enterprise is used mainly not only to cover unproductive losses and losses, but also to cover the loss for the reporting year.

The indicator of profitability, which characterizes the relative amount of profit, is actively used in the activities of trade organizations.

Depending on the purpose of the calculations, most often the profitability of a trade enterprise is determined by the percentage of profit to such indicators as the turnover of the organization, the costs of conducting trading activities, working capital fixed assets, wages, equity, capital (total capital of the organization, including own and borrowed funds) .

In each specific case, the content of the indicators used to characterize the economic situation is determined life cycle enterprise, its size, the time aspect of the planning horizon, the purpose of the analysis and other parameters.

The system of indicators of the financial and economic activity of commercial enterprises is based on the deductive method, which involves the concept of a synthetic indicator that summarizes the results of economic activity, and then the selection of a group of private indicators that specify the state of any aspect of the activity.

For a generalizing indicator, it is recommended to use the economic potential of a retail trade enterprise as a basis. This is a set of resources (labor, material, financial, natural) available to an economic entity. This also includes the ability of its employees and managers to use resources in accordance with the purpose of the activity and to get the most out of data. economic conditions result .

Therefore, the economic potential of the enterprise is characterized by several important features:

it is determined by its real possibilities, and not only realized, but also unrealized for some reason.

potential is characterized by the amount of resources and reserves - both involved and not involved in trading activities.

The potential of an enterprise is determined not only by its capabilities and resources, but also by the ability of managers to use them to achieve the company's strategic goals.

As a result, the model of economic potential for trade enterprises can be represented as follows:

Human Capital + Fixed Capital + Working Capital.

The analytical model of the potential of any enterprise is determined by the size and quality of its resources. This is mainly the number and professional abilities of the company's employees, the main production and non-production assets, revolving funds, inventories, financial intangible resources, innovative and other abilities .

All this together forms the economic aggregate capacity of the enterprise, which, in comparison with similar parameters of another enterprise, reflects the level of its competitiveness.

The practical use of the indicator is based on the assumption that the processes of involving and using resources and increasing the efficiency of economic activity, the result of which is the income received, are directly proportional.

At present, a system of indicative regulation of the economy has not been defined, which could help the enterprise to orient itself in external conditions, see its place among other enterprises, assess the adequacy of its economic goals to the state and prospects for the development of the consumer market.

This circumstance makes it difficult to form a system of analytical indicators in order to characterize the financial and economic activities of retail trade organizations.

As a result, trading enterprises must independently create an initial information base for themselves, identify priority analytical performance indicators, the level of which will be a criterion for forming the values of all other interrelated indicators of the system.

The following three groups of indicators can be used as components, reflecting:

consumer interests;

the interests of the owners of the organization as investors;

the financial stability of the firm.

The group of indicators reflecting the interests of end consumers of products includes:

volume of trade;

commodity structure of trade;

quality of service;

the level of prices for goods and related paid services.

It should be noted that the owners or shareholders of a retail trade enterprise, who expect the most effective return on investment, are interested in indicators that characterize:

the effectiveness of the use of enterprise assets;

the effectiveness of the use of resources;

the ratio of profit to revenue;

the ratio of profit to equity.

The financial stability of a trade enterprise is characterized by a system of criteria for determining the satisfaction of the balance sheet structure and solvency of the enterprise.

The most important indicators characterizing financial position enterprises, currently include the coefficients:

current liquidity,

self-sufficiency,

restoration of solvency.

The selection of these three groups of indicators, on the one hand, introduces new indicators that reflect developing market relations, on the other hand, it retains a number of indicators that were previously used in trade organizations.

However, since the relationship between individual indicators and their groups changes in the new structure, the role and significance of individual analytical indicators change, which, in turn, leads to the emergence of new qualities in them.

In modern economic theory And practical activities The most commonly used are the following quantitative indicators efficiency of enterprises:

The effectiveness of the formation and use of commodity resources of a trade enterprise is determined quite traditionally. At the same time, both turnover and profit can be considered as an effect of economic activity.

Determination of indicators of economic efficiency of the formation and use of commodity resources of a trade enterprise provides an opportunity to establish the amount of turnover or profit per ruble of funds invested in commodity resources.

Thus, the indicators of economic efficiency of the financial and economic activities of a retail trade enterprise are generalizing, allowing a qualitative and quantitative assessment of the economic condition of a trade enterprise.

1.4 Reserves for improving the efficiency of a trade enterprise

The effectiveness of financial and economic activity in modern conditions is one of the main factors and conditions for the functioning and development of the potential of entrepreneurial structures.

This activity is constantly being improved in accordance with the objective requirements of high-tech production and sale of goods, the complication of economic relationships, and the increasing importance of the consumer in the formation of technical and economic parameters of products.

The following fundamental areas for improving production and economic activities are distinguished:

economic, which consist in reducing the cost of production, raising prices, reducing fixed costs;

technological, which involve the use modern technologies, modernization of fixed assets;

organizational, which consist in changing organizational structure enterprises, creation and reduction of departments;

non-economic, which include marketing influences, information technology integration.

The decisive condition for cost reduction is continuous scientific and technological progress. Active development and implementation of modern and advanced technology, the process of large-scale mechanization and automation production processes, improvement of technology, the introduction of progressive types of materials provide an opportunity to significantly reduce the cost of manufactured and sold products.

A serious reserve for reducing the cost of products sold is the expansion of specialization and cooperation. A significant reduction in the cost of commercial products is ensured, first of all, as a result of a noticeable increase in labor productivity.

With an increase in labor productivity, labor costs per unit of output are reduced, and, consequently, the share of wages in the cost structure also decreases.

With an increase in the volume of output, the profit of the enterprise increases not only due to a decrease in cost, but also due to an increase in the number of products produced. Thus, the larger the volume of production, the greater, ceteris paribus, the amount of profit received by the enterprise.

Material costs As you know, in most industries they occupy a large share in the structure of production costs, therefore, even a slight saving of raw materials, materials, fuel and energy in the production of each unit of production in the whole enterprise has a major effect.

The main condition for reducing the cost of raw materials and materials for the production of a unit of output is the improvement of product designs and the improvement of production technology, the use of progressive types of materials, the introduction of technically sound norms for the consumption of material assets.

Reducing the cost of production maintenance and management also reduces the cost of production. The size of these costs per unit of output depends not only on the volume of output, but also on the absolute amount. The smaller the amount of workshop and general factory expenses for the enterprise, the lower the cost of each product, all other things being equal.

Reserves for reducing shop and general factory expenses lie primarily in the simplification and cheapening of the administrative apparatus, in savings on administrative expenses.

The composition of workshop and general factory expenses also includes to a large extent wage auxiliary and auxiliary workers.

Carrying out measures to mechanize auxiliary and ancillary work leads to a reduction in the number of workers employed in these works, and, consequently, to cost savings. Automation and mechanization of production and trade processes make it possible to reduce the number of auxiliary and auxiliary workers.

Significant reserves of cost reduction are concluded in the reduction of losses from marriage and other unproductive expenses. Studying the causes of marriage, identifying its culprit makes it possible to carry out measures to eliminate losses from marriage, reduce and most rationally use production waste.

Product cost is important quality indicator characterizing the level of production and economic activity production association, enterprises and detects the costs of the enterprise in monetary terms for its production and marketing.

The cost price, as a generalizing economic indicator, reflects all aspects of the enterprise's activities: the degree of technological equipment of production and development technological processes; the level of organization of production and labor, the degree of use production capacity; profitability of the use of material and labor resources and other conditions and factors characterizing financial and economic activities.

Cost reduction is planned according to two indicators: for comparable marketable products; according to the costs per ruble of products, if the share of products comparable with the previous year in the total volume of output is small. It should be borne in mind that the level of costs is influenced by a number of factors, including changes in consumption rates and prices for materials, growth in labor productivity, changes in production volume. In this regard, when calculating, it is necessary to determine the influence of each of them in the overall effect.

The main motive for the activity of any business structure in modern market conditions of management is the maximization of the profit of the organization. The real possibilities of implementing this strategic goal in all cases are limited by production costs and consumer demand for manufactured products.

Systematic cost reduction is the main means of increasing the profitability and efficiency of the organization.

The following main directions for reducing production costs in all spheres of the national economy can be distinguished:

Using the achievements of scientific and technical progress;

Improving the organization of production and labor;

State regulation of economic processes.

Before considering the main directions of cost savings, it is necessary to make one significant remark. The fact is that the very activity of the enterprise to ensure cost savings in the vast majority of cases requires labor, capital and finance. Cost-saving costs are then effective when the increase in the beneficial effect (in a wide variety of forms) exceeds the costs of providing these savings.

Naturally, it is also possible that a reduction in the cost of manufacturing a product does not change it. useful properties, but allows you to reduce the price in a competitive confrontation.

In modern conditions, it is typical not to preserve consumer qualities, but to save on costs per unit of useful effect or other characteristics that are important for the consumer. In practice, this often takes such forms as, for example, lowering the cost per unit of equipment production capacity.

The implementation of the achievements of scientific and technological progress consists, on the one hand, in a more complete use of production capacities, raw materials and materials, including fuel and energy resources, and on the other hand, in the creation of new efficient machines, equipment, and new technological processes.

Most characteristic scientific and technological progress the second half of the twentieth century is the transition to a fundamentally new technological method of production.

Its advantage lies not only in higher economic efficiency, but also in the ability to produce qualitatively new wealth, services that significantly change the whole way of life, priorities life values.

As for the improvement of the organization of production and labor, this process, along with cost savings due to the reduction of losses, in almost all cases ensures an increase in labor productivity, saving the cost of living labor.

At the present stage of economic development, the saving of living labor in comparison with the savings social labor gives better results, as evidenced by studies economic growth based on the use of the production function

graduate work

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

To obtain the maximum effect from the activities of the company, it is important to constantly work to improve commercial activities. The development of improvement measures should be based on the results of evaluating 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. To this end, it is advisable for any organization to keep a computer account of goods in stock, counterparties, to have information databases (legal, accounting, etc.). It is important to be able to quickly receive information for adoption management decisions regarding lines of business. In this case, it will be effective to create linked databases for all areas of commercial activity.

To ensure effective contract work the organization needs competent drafting of contracts, both with suppliers and with buyers, i.e. conclusion of contracts on the most favorable terms for the company. Favorable terms of the contract may be the following:

Delivery/pickup of goods by the other party, i.e. when fare borne by the supplier/buyer;

Favorable distribution of risk in case of force majeure;

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

In the direction of the formation of the assortment, it is possible to increase the efficiency of activity 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 appropriate 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 use logistics principles when determining the need for purchased goods, use various systems for monitoring the state of stocks (operational management systems, uniform delivery, replenishment 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 cost of transporting and storing goods. In the case when, under the contract, the purchasing organization is the customer of transport, it needs to determine what is more profitable: to involve a third-party organization for the transportation of goods or to use its own transport? When deciding on this issue, the firm must take into account the size of the batch, the frequency of orders, as well as comparative analysis costs for both options. If the company still delivers goods using its own transport, it must work on optimizing routes in order to save fuel and the time the car spends on the road.

Efficient selection of suppliers, cooperation with which provides maximum benefit and minimum risk, will contribute to increasing the efficiency of commercial activities in the procurement of goods. To this end, the commercial service of a trade organization should conduct a comparative description of 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 manufacturer's price will be lower, then the main criterion will be costs.

Improving the efficiency of commercial activities for the wholesale of goods is ensured by improving pricing policy firms, as well as the use of advertising and sales promotion.

The pricing policy will be more effective when using differentiated prices. This involves the provision of various types of discounts for customers: discounts for the purchase of 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. The same effect is provided by the provision of a deferred payment, however, this is unprofitable for the seller, and it is advisable only if the buyer acquires a sufficiently large lot, as well as to attract new ones and encourage regular customers. In any case, the decision to use such a payment method can only be made after examining reliable information on solvency and financial condition buyer.

There are also non-price means to attract buyers and stimulate sales. IN wholesale trade such means include: organization of stands of a trade organization at specialized exhibitions, advertising in specialized printed publications in the form of small articles with information about the proposed product, new product, provision of additional services, etc.

The effectiveness of the sale of goods depends not only on the size of the organization's gross income, but also on its structure: the growth in the amount of gross income should be caused by a higher rate of profit growth compared to the growth rate of distribution costs. Therefore, a trade 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 activity is determined by the specific conditions (internal and external) in which the trade organization operates. Just as there are no two identical people in the world, so there are no two organizations that could follow the same path, increasing the efficiency of their activities. The study of the theoretical aspects of the commercial activities of a trade organization and the evaluation of its effectiveness only gives specialists in this field a certain base of concepts, techniques and methods for their practical activities.

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To obtain the maximum effect from the activities of the company, 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 the analysis of commercial 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. To this end, it is advisable for any organization to keep a computer account of goods in stock, counterparties, to have information databases (legal, accounting, etc.). It is important to be able to quickly receive information for making managerial decisions regarding the areas of commercial activity. In this case, it will be effective to create linked databases for all areas of commercial activity.

To ensure effective contractual work in an organization, it is necessary to correctly draw up contracts, both with suppliers and with buyers, i.e. conclusion of contracts on the most favorable terms for the company. Favorable terms of the contract may be the following:

- implementation of delivery / export of goods by the forces of the other party, i.e. when transport costs are borne by the supplier/buyer;
- favorable distribution of risk in case of force majeure circumstances;
- in contracts with suppliers: fixed prices for a certain period, for the duration of the contract; deferred payment for goods;
- in contracts with buyers: advance payment for goods; minimum size purchased batch for a certain period, etc.

With regard to the formation of the assortment, it is possible to increase the efficiency of commercial activity 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 appropriate to create a narrower, but deeper assortment; replacement of obsolete, slow-moving goods with new ones.

Effective inventory management involves minimizing the cost of transporting and storing goods. In the case when, under the contract, the purchasing organization is the customer of transport, it needs to determine what is more profitable: to involve a third-party organization for the transportation of goods or use its own transport. In making this decision, the firm must take into account lot size, order frequency, and comparative cost analysis of both options. If the company nevertheless delivers goods by its own transport, it must work to optimize routes in order to save fuel and the time the car spends on the road.

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

There are also non-price means to attract buyers and stimulate 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, the product is new, and the provision of additional services.

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

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

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

The commercial activity of a trading enterprise is the organization of commercial processes associated with a change in the 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 involved production, material, financial, labor resources and the results obtained.

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

The main directions of increasing the efficiency of the commercial activity of a trading enterprise include:

- improvement of the financial security of a trading enterprise;
- Ensuring effective contractual work;
- expansion / deepening of the range depending on market requirements;
- minimization of expenses for storage and transportation of goods;
- efficient selection of suppliers, etc.

In a market economy, the importance of commercial activity is increasing in order to obtain maximum profit in order to meet the material and social needs of employees and the production development of the enterprise. When determining the volume of purchase of a particular product and the possibility of its sale to partners (suppliers and a trading company), it is necessary to calculate the profitability 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 productive labor trade workers who are engaged in the continuation of the production process in the sphere of commodity circulation, as well as part of the surplus product created by the labor of a worker in other industries National economy(industry, Agriculture, transport, etc.) and sent to trade through the mechanism of prices for goods, tariffs, trade allowances 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 that characterize the result of the economic activity of the enterprise. The ratio of profit to turnover, expressed as a percentage, determines the level of profitability of the sale of goods. In a market economy, profitability is the most important qualitative indicator of the work of a trading enterprise, which summarizes the state of income, distribution costs, turnover of goods, use of fixed assets, work force, own 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 the enterprise. However financial result there may be not only profit, but also a loss arising, for example, due to excessively high costs or shortfall in income from the sale of goods due to a decrease in the supply of goods, a decrease in consumer demand.

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

increase in the volume of trade;
· improving the structure of turnover, expanding and updating the range of goods (products of own production and purchased goods of catering enterprises) in accordance with consumer demand;
Search for the most profitable suppliers of goods, increasing the volume of purchases directly from manufacturing enterprises and reducing the number of intermediaries;
· use of system of discounts under the arrangement with suppliers;
Improving the quality of trade services, expanding the list of services provided to customers;
· revision of the size of trade allowances in order to increase their economic feasibility, flexible maneuvering of the size of trade allowances and margins;
use of effective marketing policy, implementation of advertising and information activities;
· search for opportunities to obtain additional (operating and non-operating) income, etc. .

Factors of direct impact on profit and profitability include the volume of sales of goods, income and distribution costs.

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 the sale of new goods, products, services of a higher quality, the development of a new market, new sources of receipt of goods, and also focus on satisfying the priorities of consumers that have many different components, have higher profit growth rates. ranging from purchase criteria to economic systems.

The duration of the inflow of profit from the introduction of innovations is determined by the following factors: the value of the product, the significance 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 trade enterprises depends not only on the volume of sales of goods (products) services, but also on the effectiveness of the ongoing pricing policy aimed at developing a flexible pricing mechanism, and also depends on the choice of suppliers of goods, raw materials. The desire to purchase them directly from manufacturers is rewarded with more high income and leads to higher profits.

In enterprises that carry out rational use resources (human, material, monetary), a lower level of costs is formed, which allows you to get more profit and profitability, strengthen your financial position, and increase your competitive ability. In this case, the quality of profit formation is assessed as high.

The impact of turnover, gross income and costs is determined by the difference method. In order to find the amount of change in profit from sales received due to turnover, you need to multiply the basic level of profitability of sales by the deviation of actual 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 turnover and the difference between actual and base levels (as a percentage of turnover) and divide the result by 100.

Great importance in carrying out factor analysis is given to the study of how price changes affect the sale of goods, products, services. With their growth, the amount of profit increases, and vice versa. Carrying out such an analysis also allows us to characterize the quality of the profit received. If studies show that profits are received only or mostly due to price increases, then 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 profits.

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

Growth reserves - profit is the amount of measurable opportunities for its additional receipt. They are identified both at the planning stage and in the process of implementing plans. Profit growth reserves are determined by a scientifically based method of 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 measures are implemented and control over their implementation.