Turnover operations. The turnover of the enterprise. Wholesale turnover and features

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Inventory turnover

Everything in stock is current asset organizations. It's frozen cash... In order to understand how long it will take to convert goods into cash, an analysis of inventory turnover is carried out.

The presence of inventory leftovers on the one hand is an advantage. But even when they accumulate, sales decline, and the organization still has to pay inventory taxes. In such cases, they talk about low turnover. In the same time high speed sale of goods is not always great advantage... With the growth of turnover, there is a risk that the client will not find the desired product and will turn to another seller. To find a middle ground, you need to be able to analyze and plan inventory turnover.

Terms

A product is what is bought and sold. This category also includes services if their cost is paid by the buyer (packaging, delivery, payment for communication services, etc.).

Inventory is a list of items that are available for sale. For retail and wholesale organizations, inventory is the goods on the shelves, and those that are in stock are supplied and stored.

The term "inventory" also includes products that are still in transit, in a warehouse or in a receivable. In the latter case, ownership remains with the seller until the goods are paid for. In theory, he can ship it to his warehouse. When calculating the turnover, only those products that are in stock are taken into account.

Sales turnover is the volume of sales in monetary terms, calculated for a certain period. Next, the algorithm by which the turnover is calculated, the calculation formula will be described.

Example 1

Average stock:

Tz av = 278778 \ (6-1) = 55755.6 thousand rubles.

OSR "= (Balances at the beginning + Balances at the end) / 2 = (45880 + 39110) / 2 = 42495 thousand rubles.

Turnover and methods of its calculation

The indicators of a firm's liquidity depend on the rate of conversion of funds invested in stocks into real money. To determine the liquidity of stocks, the turnover ratio is used. It is calculated according to different parameters (cost, quantity), periods (month, year), one product or a whole category.

There are several types of turnover:

turnover of each product in any quantitative terms (pieces, volume, weight, etc.);
turnover of goods by value;
turnover of the entire stock in quantitative terms;
turnover of the entire stock at cost.

In practice, the following formulas are most often used to determine the efficiency of using stocks:

1) The classic formula for calculating turnover:

Т = (Remaining inventory at the beginning of the period) / (Sales volume per month)

2) Average turnover (calculation formula for the year, quarter, half year) :

Tz cf = (TZ1 + ... + T3n) / (n-1)

3) Turnover period:

ABOUT days = (Average turnover * Number of days in the period) / Sales volume for the period

This indicator calculates the number of days it takes to sell inventory.

4) Turnover at times:

About p = Number of days / OB days = Sales volume for the period / Average turnover

This coefficient shows how many revolutions the product makes during the period under review.

The higher the turnover, the more efficient is the organization's activities, the less the need for capital, and the more stable the position of the enterprise.

5) Stock level:

Uz = (Inventory at the end of the period * Number of days) / Turnover for the period

The stock level characterizes the provision of the firm with goods at a certain date. It shows how many days of trading the organization will have enough stock.

Peculiarities

The formula for calculating turnover and other indicators presented above is used subject to the following conditions:

If the organization has no inventory, then there is no point in calculating the turnover.
Retail turnover, the calculation formula for which will be presented below, may be determined incorrectly if it includes targeted deliveries of goods. For example, a company won a tender for the supply of materials to shopping center... A large batch of sanitary ware was delivered under this order. These goods should not be taken into account when calculating the turnover.
The calculation takes into account live stock, that is, goods that arrived at the warehouse were sold, and those for which there are balances, but there was no movement.
The turnover of goods is calculated based on purchase prices only.

Example 2

The conditions for calculations are presented in the table.

Month	Implemented, pcs.	Remaining, pcs.







Average stock

Let's define the turnover period in days. In the analyzed period there are 180 days. During this time, 1701 products were sold, and the average monthly balance was 328 pieces:

OBdn = (328 * 180) / 1701 = 34.71 days

That is, from the moment to the warehouse until its sale, an average of 35 days pass.

Let's calculate the turnover at times:

ON times = 180 / 34.71 = 1701/328 = 5.19 times.

For six months, the stock of goods is turned around 5 times on average.

Let's define the level of stocks:

Uz = (243 * 180) / 1701 = 25.71.

The organization's existing stock will last for 26 days of work.

Purpose

Inventory turnover is analyzed in order to find positions in which the rate of the cycle "commodity-money-commodity" is very low, and make an appropriate decision. It makes no sense to analyze products of different categories in this way. For example, in grocery store a bottle of cognac can sell at a faster rate than a loaf. But this does not mean that bread should be excluded from the assortment of goods. It is not necessary to simply analyze these two categories in this way.

Compare following goods within one category: bread - with other bakery products, and cognac - with elite alcoholic beverages. Only in this case it is possible to draw conclusions about the intensity of the turnover of a certain product.

Analysis of the dynamics of sales in comparison with previous periods will allow us to draw a conclusion about changes in demand. If during the analyzed period the turnover ratio has decreased, then there is an overstocking of the warehouse. If the indicator is growing and, moreover, at a rapid pace, then we are talking about work "on wheels". In the conditions, the warehouse stock may be zero. In this case, the inventory turnover can be calculated in hours.

If the warehouse has accumulated seasonal goods for which there is a low demand, then it will be difficult to achieve turnover. We will have to purchase a wide range of rare goods, which will affect their liquidity. Therefore, all calculations will be incorrect.

It is also important to analyze the terms of delivery. If the organization purchases at the expense of own funds, then the calculation of the turnover will be indicative. If goods are bought on credit, then low turnover is not critical for the company. The main thing is that the term for the return of funds does not exceed the calculated value of the coefficient.

Types of trade

In the same way as prices are divided into retail and wholesale, the turnover is divided into two similar types. In the first case, we are talking about the sale of goods for cash or at standard prices, and in the second - about the sale by bank transfer or at wholesale prices.

Methods

In practice, the following methods of calculating turnover are used:

Based on the consumption of goods by residents of one district.
Based on planned sales and average unit cost.
According to the actual turnover of the organization (the most popular method).

Data for calculations are taken from accounting, statistical reporting.

Dynamics

The following formula for calculating turnover shows the change in the indicator in current prices:

D = (Fact of the turnover of the current year / Fact of the turnover of the last year) * 100%.

The dynamics of turnover in comparable prices is determined by the following formula:

D sop = (Fact of turnover in comparable prices / Fact of turnover of the last year) * 100%.

Example 3

Trade turnover in 2015 - 2.6 million rubles.
- Sales forecast for 2016 - 2.9 million rubles.
- Trade turnover in 2016 - 3 million rubles.

Let's define sales: (3 / 2.8) * 100 = 107%.
- Let's calculate the turnover at current prices: (3 / 2.6) * 100 = 115%.

Price index

If prices have changed during the study period, then their index must first be calculated. The value of this indicator increases in the context of the influence of inflationary processes on the country's economy. The coefficient shows the change in the value of a certain number of goods over the period. Price index calculation formula:

Itz. = New / old

This formula is often used by statistics authorities to analyze for certain categories of goods. For example, the volume of goods sold in 2014 was 100 thousand rubles, and in 2016 - 115 thousand rubles. Let's calculate the price index:

Itz = 115/100 = 1.15, that is, prices increased by 15% over the year.

Only after these actions is the formula for calculating the turnover in comparable prices used:

Fact = (Turnover in current prices / Turnover last year) * 100%.

Example 4

In 2015, the company's turnover amounted to 20 million rubles, and in 2016 - 24 million rubles. During the reporting period, prices increased by 40%. It is necessary to calculate the turnover according to the formulas presented earlier.

Let's define the wholesale turnover at current prices. Calculation formula:

Тт = 24/20 * 100 = 120% - for the current year the trade turnover has grown by 20%.

Let's calculate the price index: 140% / 100% = 1.4.

Let's define the turnover in comparable prices: 24 / 1.4 = 17 million rubles.

The formula for calculating the turnover in dynamics: 17/20 * 100 = 85%.

The calculation of the dynamics showed that the growth occurred only due to the increase in prices. If they had not changed, the trade turnover would have decreased by 17 million rubles. (by 15%). That is, there is an increase in prices, not in the quantity of goods sold.

Example 5

The initial data for the task are presented in the table below.


		Forecast, thousand rubles	Fact. trade turnover, thousand rubles

Now you need to determine the turnover for the current year at the prices of the previous period.

First, let's determine the percentage of the sales plan fulfillment: 5480/5300 * 100 = 103.4%.

Now you need to determine the dynamics of turnover as a percentage in comparison with 2015: 5480/4650 * 100 = 120%.

Trade turnover for 2015, thousand rubles
Trade turnover for 2015, thousand rubles	Forecast, thousand rubles	Fact. turnover, thousand rubles	Performance, %	Compared to last year,%

As a result of overfulfillment of the sales plan in 2016, the company sold products for 180 thousand rubles. more. During the year, the volume of sales increased by 920 thousand rubles.

A detailed calculation of retail turnover by quarters allows you to determine the uniformity of sales, to identify the degree of satisfaction of demand. Additionally, it is worth analyzing sales by month to identify signs of declining demand.

Formula for calculating retail turnover

Analysis of price changes by commodity groups provides for a quantitative and cost assessment of individual goods, determination of the dynamics of their shifts. The research results are used to study the correspondence of supply to demand and influence the formation of orders.

The analysis of turnover is carried out on a quarterly basis. Based on the results of the audit, it is possible to establish the reasons why the turnover has changed. The formula for calculating the balance is shown below:

Zn + Ht + Pr = P + B + B + U + Zk, where
Зн (к) - stocks at the beginning (end) of the planning period;
Нт - commodity markup;
Pr - the arrival of goods;
Р - sales of goods by separate groups;
B - disposal of goods;
B - natural decline;
Y is a markdown.

You can determine the degree of influence of balance sheet indicators by calculating the difference between planned and actual indicators, or using the method chain substitutions... At the next stage, retail turnover, the calculation formula for which was presented above, is analyzed for changes as a result of improved labor productivity, an increase in the number of employees and the efficiency of the use of fixed assets. The analysis ends with the identification of sales growth prospects and changes in the structure of goods.

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

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

- the volume of retail trade;

- the volume of wholesale trade;

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

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

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

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

- the volume of sales of goods with immediate payment;

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

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

Indicators of retail turnover:

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

- one-day trade turnover;

- assortment structure of turnover;

- the dynamics of trade.

Total turnover

total , (74)

where total - total volume of trade;

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

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

n- the number of product groups or assortment varieties.

One-day turnover calculated by the following formula:

day = , (75)

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

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

, (76)

Dynamics of turnover characterized by an increase or decrease and is calculated in current and comparable prices by the chain or basic method:

J = , (77)

Trade turnover indicators characterizing the efficiency of the trading enterprise:

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

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

- the coefficient of rhythm.

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

T / rev m 2 = , (78)

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

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

, (79)

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

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

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

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

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

- planned volumes of goods turnover by periods.

Wholesale turnover and features

Its formation

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

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

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

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

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

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

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

- storage of goods;

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

- lending retailers and other buyers;

Distinguish two types of wholesale turnover:

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

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

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

- by the composition of end consumers;

- according to the forms of commodity circulation;

- by forms of payment.

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

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

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

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

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

- delivery of goods to a wholesale warehouse;

- checking and sorting goods;

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

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

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

- with participation in the calculations;

- without participation in the calculations.

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

Wholesalers receive wholesale discounts from manufacturers or suppliers.

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

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

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

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

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

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

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

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

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

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

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

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

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

When analyzing the wholesale turnover, the following are studied:

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

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

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

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

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

Types and indicators of turnover

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

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

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

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

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

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

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

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

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

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

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

Turnover indicators:

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

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

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

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

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

In detail

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

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

it the most important indicator the efficiency of the trading enterprise, which is involved in the determination of other parameters and coefficients.

Economic meaning

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

Calculation formula

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

C - price;
K is the amount.

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

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

accounting accounts;
primary documents;
statistical reporting.

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

Data are taken for a year, quarter, month.

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

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

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

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

Indicator analysis

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

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

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

Analyze the turnover according to the following scheme:

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

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

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

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

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

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

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

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

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

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

Let's consider what the decline and growth of the indicator over the past 2 years can indicate.

Calculation example

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

T / o structure				Dynamics of t / o in action prices		Price index	T / o in comp. prices	Dynamics of t / o in comp. prices
Food

Cosmetics

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

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

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

Summary

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

Questions and answers on the topic

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Related References

Speed - turnover

Page 1

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

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

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

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

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

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

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

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

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

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

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

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

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

goods as an object of sale;

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

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

The trade turnover of a commercial enterprise can be considered:

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

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

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

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

Distinguish between retail and wholesale trade.

Retail turnover

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

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

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

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

Characteristics of retail turnover

Retail turnover is one of the main indicators by which the activities of enterprises and trade organizations are assessed. The main goal of commercial enterprises is to maximize profits and trade turnover is the most important and necessary condition, without which this goal cannot be achieved. Since a trading company receives a certain amount of income from each ruble of goods sold, the task of maximizing profits necessitates a constant increase in the volume of trade as the main factor in the growth of income and profits, a relative reduction in distribution costs and labor costs.

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

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

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

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

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

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

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

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

Characteristics of the wholesale turnover

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

The process of moving goods from production to consumers is called commodity movement. Organization of an effective, rational system of commodity circulation on a national scale is the most important task of wholesale trade. The fewer intermediate links in the process of moving goods, the shorter the path of movement of goods and the shorter the delivery time.

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

The specialization of the wholesale trade in performing the contact function provides significant savings in distribution costs, which leads to a decrease in the number of contacts. As a result, the buyer, i.e. retail trade, saves time, since it is freed from purchases from many manufacturers, reduces material costs associated with storage, the formation of an assortment of goods and their delivery. It is a well-known fact that storage of stocks in the wholesale is much cheaper than their placement in retail trade.

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

An additional source of income for a wholesale enterprise can be payment for services that it provides to its customers (for example, in practice, wholesale firms often finance a manufacturer by providing him with an order for a certain product with a guarantee of its sale and at the same time paying in advance for a part of the ordered batch of products ; as for retail organizations, here too, wholesale companies carry out financing by selling goods with a deferred payment). But the main function of a wholesale enterprise is to sell goods to customers, therefore, the volume of these sales, or wholesale turnover, characterizes the volume of the enterprise as a whole.

As you can see, the wholesale trade has one of the important roles in market economy, and the main indicator of wholesale trade is the wholesale turnover.

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

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

The sale of goods to industrial enterprises is included in the wholesale turnover, provided that finished products these enterprises will not be returned (received) to the wholesale base. The wholesale turnover does not include the movement of goods within the wholesale base from one warehouse to another, as well as the return to the base of goods previously sold to the buyer.

According to the forms of sale of goods, all wholesale trade is divided into warehouse and transit.

Warehouse turnover is formed through the sale of goods from the warehouse of the wholesale warehouse. This is how products of a complex assortment are sold that require assembly, refinement, sorting, - garments, footwear, household goods, cultural, household and sports goods, etc., as well as goods of a simple assortment, packaged at the bases - salt, sugar, etc. In other words, wholesalers transform the industrial supply of goods into assortment groups that correspond to the demand of individual buyers. The need to perform this function is especially relevant in modern conditions, when, due to the development of specialization, production is effective only when mass consignments of goods are produced, and consumption is increasingly characterized by an increase in the nomenclature with small volumes of purchases of individual goods.

Transit turnover is formed from goods shipped by suppliers directly to retail network, bypassing warehouses of wholesale bases. Or otherwise - the sale of goods directly to the buyer without the delivery of goods to the wholesale depot.

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

If the wholesale base is only an intermediary and does not participate in settlements, such transit is called unpaid. According to N.I. Kazarskoy - transit goods turnover without participation in settlements (organized) - settlements for shipped goods are carried out directly between suppliers and the retail organization. Wholesale bases do not participate in the calculations. They establish links between suppliers and buyers, agree on specifications, organize control over the progress of shipment.

When analyzing and planning economic activities, the bases use:

for a general assessment of the work of the base - gross wholesale turnover;

for the analysis and planning of inventory - warehouse turnover;

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

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

Since the turnover is an indicator that reflects the most important end result of the economic activity of a trading enterprise, its comparison with the amount of resources expended (labor, material, financial) will give an idea of the effectiveness of their use, since in a generalized form the efficiency indicator is the ratio of the result and costs.

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

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

warehouse;

transit.

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

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

Transit wholesale turnover, in turn, is subdivided into:

transit trade without participation in settlements (organized);

transit trade with participation in settlements.

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

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

It might be useful to read:

Turnover	Report for the last year, thousand rubles	Reporting year
Turnover	Report for the last year, thousand rubles	Forecast, thousand rubles	Fact. trade turnover, thousand rubles	Performance, %	Compared to last year,%
Total	4560	5300	5480	103,4	120,2
I quarter	1000,4	1250	1260	100,8	125,9
II quarter	1300,2	1290,5	1370	106,2	105,4
III quarter	1100,6	1240,2	1210	97,6	109,9
IV quarter	1158,8	1519,3	1640	107,9	141,65
Including