How the accounting of goods in the group is organized. Group of companies "O'KEY. Keeping records of goods in a grocery store: practical aspects

A novice businessman cannot do without a clear understanding of how to keep records of goods in a store. There are different accounting methods, and each of these methods requires not only a special approach, but also special documentation. Let's figure it out together using examples.

What you will learn about:

Accounting methods in a grocery store

A store, even the smallest one, usually has a sales area and storage space. The goods are located in both places, but it is advisable to keep records of them separately.

In addition, the choice of accounting method is influenced by the nomenclature and assortment of goods: the wider they are, the more difficult it is to take into account balances and movement for each type.

In retail stores, there are four main methods of accounting for goods in the warehouse and on the sales floor:

  • Nomenclature. This method involves separate accounting for each item (product name). Typically, each accounting object is assigned a number and a special card (paper or electronic) is created for it. If accounting is done manually, and the assortment is large, this is a labor-intensive method;
  • Party. Goods are accounted for in batches that are formed upon receipt. For example, goods indicated in the consignment note or TORG-12 are considered one batch. Further control over their movement is carried out as a single whole (conditionally);
    In fact, they can differ in grades, prices and even types. But if settlements with suppliers are at the forefront, this method allows you to perfectly control the time of receipt and sale of each batch.
    What complicates the situation is that one invoice may contain goods from completely different groups with different storage conditions. Therefore, with financial responsibility and documents, everything becomes more complicated.
  • Varietal. All goods are divided into varieties (groups) that have common characteristics. These can be vegetables, dairy products, cereals, etc. Products of one group are stored in one place, which is very convenient for controlling turnover. But this type of accounting is complicated by differences in prices for goods and sometimes in units of measurement;
  • Lot-varietal. First, the goods are taken into account in batches (one document, one time of receipt), and then within the batch the goods are divided into groups and varieties. There is more work, but more control.
Each of these methods requires not only a special approach, but also special documentation. If the nomenclature method uses accounting cards, then to account for batches, special statements are needed in which the entire incoming batch of goods is recorded.

Why does a store need organized accounting?

Let's look at the importance of accounting using the example of individual entrepreneurs. An entrepreneur applies a single tax on imputed income, and it is not necessary for him to determine his turnover and income for reporting and paying tax.

He has a physical indicator - the area of ​​the sales floor, on the basis of which he calculates the amount of UTII and pays it to the budget. Therefore, he will be clear before the tax office even if he does not know how much goods are in his store.

But how long will such a store last? After all, money, as you know, loves counting, and material values ​​need to be constantly monitored.

In addition, the success of trade depends on effective trade turnover and replenishment of inventory. How can you find out how much of something is left if you don’t count goods?

The conclusion is simple: accounting is necessary at every retail outlet, regardless of size. After all, it allows you to control:

  • remaining goods in the warehouse;
  • remaining goods on the sales floor;
  • volume of sales;
  • shelf life;
  • time of settlement with suppliers;
  • turnover;
  • income and profit.

And the list goes on. But it is also clear that accounting protects against theft, damage to goods and packaging of unnecessary products. That is, it allows you to prevent direct losses, and of course, correctly calculate profits.

Therefore, every entrepreneur must hire a competent accountant or independently figure out how to keep records of goods in a grocery store. Even if it applies preferential tax regimes that do not provide for such a need.

Keeping records of goods in a grocery store: practical aspects

Practical accounting in a grocery store begins with the question in what mode it will take place: using a computer and a special program or manually on paper?

Of course, if at the beginning of starting a business there are no extra funds, you can get by with simple notebooks and a calculator, although it is undeniable that technical means make the process faster, more correct and organized.

Especially if you use programs specially developed for this, of which there are many.

In addition, according to Federal Law 54, all grocery store owners must install an online cash register, to which they can connect a program for product and financial accounting. This can be done even for stand-alone online cash registers with sum accounting by connecting them to a computer.

First, let's look at what documents an individual entrepreneur who opened a grocery store will need to correctly keep records of goods.

There are not many of them:

  • invoices from suppliers;
  • statement of receipts, expenses, balances;
  • nomenclature cards or sheets for accounting;
  • trade books;
  • party cards.

The set of documents depends on the accounting method; you do not need to maintain them all at once.

Accounting example: batch accounting

If an individual entrepreneur decides to use the batch method, he needs to create a statement for each batch of goods and note in it:

  • number and date of the delivery document for the consignment of goods;
  • name of commodity items in the batch;
  • quantity of goods (weight or number of pieces);
  • price;
  • date of disposal;
  • list and number of retired positions;
  • details of the expenditure document (internal invoice, sales receipt, retail sale, etc.);
  • At the end of the shipment of goods, a closing date is set for the card.

Such cards must be entered into a consolidated register, in which the batch number and the amount of the cost of the goods in it must be indicated, as well as receipts and expenses noted. If the batch-varietal method is used, cards for each batch and item cards for each type of goods will be required.

Batch accounting can be manual (on paper) and automated (using a special program). For example, if FIFO and LIFO batch accounting methods are performed automatically thanks to inventory accounting software. Manual accounting requires a special notebook for recording write-offs.

There is also a combined method in which the entrepreneur manually makes changes to the system where batch accounting is maintained.

Grocery store income and expenses. Video

It’s easy to start accounting for the movement of goods in the commodity accounting program Business.Ru, which will allow you to maintain full-fledged financial and trade accounting. At any convenient time, you can receive reports on expenses, costs per unit of goods, number of units sold, selling price and much more.

Stages of accounting for goods in a grocery store

Conventionally, any accounting method has three main stages that must be recorded in documents:

  • leftovers;
  • goods receipt;
  • disposal of goods.

Remains are a relative concept, since they are constantly changing if the store is open. But proper accounting allows you to record them at least at the beginning and end of the work shift.

The goods are received from the supplier or from an internal warehouse, which can be one for several stores of the same owner.

At the same time, we are not talking about a large retail chain. An entrepreneur can maintain several small conventional stalls in different areas of the city and have a stock of goods in one common warehouse to supply them.

Bringing a batch of canned food to the store from such a warehouse will not be a profit for the individual entrepreneur, but it will be for the store.

A product can also go out of circulation for various reasons:

  • they can buy the product, then money will go to the cash register instead;
  • the goods may be damaged or stolen, then this is a shortage;
  • The product may turn out to be of poor quality or expired, then it must be returned to the supplier (if possible) or written off.

All this must be timely and clearly reflected in documents. Errors related to calculations often occur if the entrepreneur has forgotten about the “markup”. e also needs to be taken into account, and the accounting itself must be carried out either immediately with it or without it, in incoming prices, and the markup must be taken into account separately.

An incorrect but very simple formula that many entrepreneurs use looks like this:

Receipt – Revenue = Remaining goods.

In fact, it should look like this (after all, there is already a markup in revenue):

(Proceeding price + Markup) – Revenue = Balance.

This method of calculation is called sum.

The method is simple: in fact, this is a journal of receipts and expenses, in which the total values ​​are recorded in price terms: an invoice arrived, looked at the amount, and wrote it down.

In the next column, we recorded the amount of the markup, summed up the receipts for the day, subtracted the amount of revenue (by checks or actually handed over by sellers) and received the balance at the end of the day.

From such a log, income for different product items, as well as their real turnover, is not visible. It is possible to find out the actual balances by item only after an audit. But summing up its results using this method is problematic: this can only be done in monetary terms.

It will not be possible to determine shortages or surpluses by type of goods, so you will simply have to record the actual balances and wait for the next inventory. At the same time, anyone can do accounting.

If you expand your horizons a little, you can combine commodity and financial accounting, as special computer programs usually do.

True, in this situation, sellers will also have more work: if the store does not have a cash register, they will have to record all units of goods sold. And the conditional “accountant” will distribute them in the list by name: 40 packages of milk, 120 loaves, 7 kg were sold per day. buckwheat, 16 kg. sugar and so on.

If the store has a large turnover, this will take a lot of time. But the above formula can be applied to each name.

Algorithm for successful accounting in a grocery store

Finally, let’s look at how our novice individual entrepreneur organized a product accounting system in his grocery store.

First of all, he decided not to skimp on equipment, because now you can buy a computer suitable for solving office tasks at a modest price.

This allowed him to automate the accounting system and save on wages for employees involved in this process.

In a small grocery store, he uses the following accounting algorithm:
  1. Along with the goods received from the supplier, invoices or invoices arrive (if the supplier is a VAT payer). Their data is immediately entered into a special parish journal. It indicates the date, number and type of document, as well as the total amount;
  2. Capitalized goods initially arrive at the warehouse, where a markup occurs;
  3. When transferring goods to the store, you need to draw up an internal document for the movement - invoice TORG-12 and record this operation in another journal. Indicate the amount and product range;
  4. Sales of goods in a store can be carried out at the checkout or using a special sales journal;
  5. At the end of each shift, revenue is recalculated and sales registration is checked;
  6. When transferring a shift from one sales team to another, an audit is carried out and the remaining goods are adjusted in accordance with it;
  7. Based on the results of work for the day, revenue data is entered into a special statement, and the balance for the next day is displayed in the journal.

In partnership with O’KEY Group of Companies, we completed a large-scale project for the comprehensive automation of management accounting in the Group by implementing the BIT.FINANCE solution, the integrator’s press service reported on May 29, 2013.

Preparation

Previously, the holding company used a number of different accounting programs. There was no unified reporting system. Some departments worked in “1C: Accounting” versions 8 and 7.7. To streamline and consolidate management data, the company's management decided to move to a unified accounting system. The solution for corporate finance management “BIT.FINANCE” was chosen as the key tool for its creation. The product integrates with “1C:Accounting 8” version PROF and allows you to simultaneously implement several types of accounting and carry out multi-scenario budget planning in the necessary analytical sections.

The project was implemented by the developers of BIT.FINANCE - specialists from the First BIT. They installed and configured the system, and integrated 1C with other accounting programs.

As part of the third and final stage of the project, First BIT specialists implemented the ability to maintain accounting in the group according to international financial reporting standards (IFRS) using the financial management software solution BIT.FINANCE.

Earlier, at the two previous stages of the project, First BIT specialists implemented their own solution in the group of companies based on 1C:Enterprise 8 - BIT.FINANCE, which became the basis of the built system for financial management and management accounting. Due to this, control over budget expenses and coordination of payments was automated, accounting was unified in all companies of the group, and the time frame for generating accounting and financial statements was reduced.

The objectives of the final stage of the project to automate the retailer’s activities were: reducing the time required for generating reports under IFRS, increasing information transparency and informativeness of reporting in all companies of the group, including those operating abroad.

Setting up the translation procedure and parallel accounting at the third stage allowed the O’KEY group of companies to reduce labor costs for maintaining parallel IFRS accounting based on RAS transactions (Russian accounting standards), and increase the information transparency of IFRS reporting by linking international transactions to each document. Unification and standardization of the rules for generating IFRS entries for all companies of the group made it possible to more effectively compare various financial indicators, as well as obtain reporting in various analytical sections and with varying degrees of detail.

Bottom line

The introduction of the industry software product “BIT.FINANCE” helps to keep records of 30 divisions of the holding in a single information base. A system for automatic loading, comparison and translation of data has been developed and implemented.

“We needed a unified information system, among other things, in order to reduce the time required for generating reports under RAS, IFRS and management accounting, as well as for the rapid exchange of reliable data across the entire group of companies. We took the BIT.FINANCE.Management accounting program as the basis for the system,” comments Konstantin Arabidis, head of the corporate reporting, planning and controlling department at O’KEY. “We were able to achieve good results at every stage of the IT project, including the final one, thanks to which we were able to generate consolidated IFRS reporting from one system.”

Introduction

General characteristics of the O'Key hypermarket, its organizational structure

1 General information

2 Growth story

3 Activities

4 Organizational management system

Analysis of the "OKey" hypermarket

1Analysis of the hypermarket management system

2 Analysis of external and internal factors of organization development

3 Study of personnel management methods

4 Analysis of information and communication management system

5 Studying methods of making management decisions

Organizational management efficiency

1 Analysis of financial and economic activities

2 Measures taken to ensure financial and economic sustainability

Conclusion

Bibliography

Introduction

The trend of modern development of society is the transition to a new innovative model of the economy, the content of which can be expressed in one word “innovation”. The conditions for the survival of an enterprise in competition are a focus on the introduction and dissemination of innovations, the choice of an optimal enterprise management model, the introduction of innovations in the field of customer service, and the development of the organizational structure of the enterprise. To better perceive market signals, strengthen feedback, and more flexible interaction between business units of the network, the company needs mobility, which sometimes involves internal restructuring: the emergence of new functions and activities, changes in the organizational structure, and management systems.

The company's modern policy should involve strengthening the priorities of long-term development and improving the strategic management procedure, which is often carried out with the involvement of third-party consultants who introduce new management technologies. This is evidenced, if not by direct research, then by a number of indirect factors, such as the prevailing areas of investment and the proclaimed targets of companies. Today, progressive managers view the culture of the organization as a powerful strategic management tool that allows them to orient all departments and individual employees towards the effective implementation of common goals.

The purpose of practical work is to study the management of the O'Key hypermarket. Objectives of practical work:

conducting an analysis of the activities of the O'Key hypermarket;

identifying problems in the activities of the enterprise;

development of management decisions aimed at increasing the efficiency of the O'Key hypermarket.

The object of study is the O Kay hypermarket.

The subject of the research is the development of management decisions in the field of management. The scientific and methodological basis of the work is the legislative and regulatory framework regulating trade activities in the Russian Federation, scientific and methodological sources devoted to the problem under study.

Chapter 1. General characteristics of the O'Key hypermarket, its organizational structure

1 General information

O'Key is a dynamically developing retail chain in Russia. It is one of the leaders in Russian retail, with 77 shopping complexes with a total retail area of ​​about 379 thousand square meters. m in the North-Western, Southern, Central, Ural and Siberian regions of the country. Legal address -195213, St. Petersburg, Zanevsky Prospekt, building 65, building 1, lit. A. The hypermarket has a bright, memorable logo.

The hypermarket is a limited liability company. The form of ownership is private.

Mission - Consists of creating the largest and most effective chain of hypermarket-class stores in Russia and satisfying: the requests of Russian customers with below-average, average and above-average solvency for food and everyday goods of a varied assortment and the highest quality with good (speed , comfort) service; expectations of shareholders, suppliers, investors, executive authorities from the effective functioning of the sales network in the Russian Federation. Objectives - Ensuring stable product quality based on continuous improvement and increasing the effectiveness of the quality management system and work organization, maintaining and developing the prestige of the enterprise in the developed sales markets on the basis of mutually beneficial partnership and cooperation, expanding the product range, increasing profits by reducing production and sales costs .

Regarding the hypermarket strategy and achieving goals, it should be noted that “About Kay" is one of the leaders in food retail in Russia. In recent years, the company has shown record high growth rates. The company will be able to become one of the fastest growing retailers in Russia and will surpass many foreign and Russian analogues in terms of revenue growth in 2014-2015. At the same time, the company's shares are traded at a 48% discount to shares of companies in emerging markets in terms of EV/EBITDA (2012e). Our DCF valuation confirms the growth potential.

The company strives to provide customers with the widest range of products, including its own cooking and baking products, as well as constantly updated lines of seasonal food and non-food products. In plans "O" Kay" - improving the customer feedback system, allowing the assortment of stores to be adapted to the needs and taste preferences of residents of a particular region, as well as the intensive development of their own brands.

The hypermarket strives to achieve its long-term, medium-term and short-term goals:

· Long term goals-

Open more hypermarkets"O Kay";

increase sales volumes by 10% annually over the next five years;

increase profits by 12% annually over the next five years.

· Medium term

increase in product range; -attracting buyers;

· Short term goals

increasing the market share of the Czech Republic;

increasing sales volumes;

increase in profit growth rates;

increasing the share of equity capital;

improving the quality of manufactured products;

Revenue for 2008 amounted to 50.3 billion rubles, for 2010 - 82.7 billion rubles. for the first half of 2014 - 72.7 billion rubles.

The authorized capital is 13.74 billion. rub. Employs more than 26 thousand workers.

2 Growth story

management hypermarket store management

Considering the life cycle of a hypermarket, it should be noted that the stage of hypermarket formation has arrived, when the idea of ​​a service has proven its right to life, during which the company creates and fine-tunes a working business model in a specific region or city, capable of subsequent replication in other regions and at the national level

In 2002, the first O"KEY hypermarket was opened in St. Petersburg.

In 2005, the Company began regional expansion: a hypermarket was opened in Rostov-on-Don.

The first hypermarket of the chain opened in St. Petersburg in May 2002, it is located at Vyborgskoye Shosse, 3, behind the Ozerki metro station. The project was created by the Mityurev architectural studio. In 2003, the workshop received the “Architecton” award for it in the “Best Construction” category.

The growth in scale and increase in turnover of service companies was associated with the “cloning” of business using proven business models in the regions of Russia

In 2006, the first O'KEY - Express supermarket was opened in St. Petersburg.

In 2007, an international management team led by Patrick Longuet joined the Company.

In 2008, stores were opened in new federal districts - Central, Volga and Siberian.

The first of the O'Key hypermarkets opened in 2002. The following year, two more hypermarkets opened, and in 2005 there will be ten of them. At the same time, the share of the O'Key chain in the St. Petersburg retail market will be 12%-14 %. In 2004, the active expansion of O"Key hypermarkets in the regions began. The hypermarket represents the most modern and technological solution for retail trade, combining a large department store with a leisure center. Another distinctive feature of the hypermarket is the presence of its own production. "O" `Key' represents private brands: "O`Key", "For every day", "4 Home", "Red Emotion", "Firemark", "Green Way", "Dominant".

The assortment of goods in O"KEY hypermarkets includes more than 35,000 items, in O"KEY-Express supermarkets - more than 6,500 items. The production of own brands of dairy, meat and other products is carried out on the basis of local food enterprises.

According to the results of 2007 The O"KEY group of companies demonstrated rapid growth: the volume of retail space reached 147,2000 sq. m., the turnover amounted to about 1.192 billion US dollars, which was almost twice as high as in 2006. The Group's personnel numbered about 8,500 people. General Manager Director of the O"KEY group of companies since the end of 2007. is Mr. Patrick Longuet.

3 Activities

Hypermarket "O" Key is a large retail chain offering a wide selection of food and non-food products.

Its main activities:

investments in securities;

activities of holding companies in the field of financial intermediation;

consulting on business and management issues;

holding company management activities;

Management decisions on personnel selection "O" Key is to establish a balance between the requirements for the personal and qualification data of sellers, managers and their market value in the labor market. The work of an experienced, highly qualified and good external seller is adequately paid.

A particularly important area in the development of the O'Key hypermarket has become information support for the management process, which consists of collecting and processing information necessary for making informed management decisions.

All O'Key hypermarkets are part of a centrally managed trading network. Management is carried out from a remote central office, which receives information from several hypermarkets, each of which has its own database.

4 Organizational management system

O"Key operates a linear-functional management system. The linear-functional structure combines the advantages of linear and functional structures. To form it, they use the mine principle of construction and specialization in the management process. Divisions are formed according to the types of activities of the organization. Functional divisions are divided into smaller production facilities, each of which performs a limited list of functions.

Chapter 2. Analysis of the hypermarket "O" Kay"

1 Analysis of the hypermarket management system

Studying the linear-functional management system of a hypermarket, one cannot help but note its advantages and disadvantages.

The advantages of a linear-functional system include:

· The head of the organization is responsible for the final result of the activity;

· This system helps to increase the efficiency of using labor of all types;

· Professional training has been simplified;

· There is an opportunity for career growth for employees;

· It is easier to control the activities of each department and performer.

However, such a system also has its disadvantages:

· Problems of cross-functional coordination;

· Narrow specialization of workers;

· Limitation of opportunities for professional development of functional and especially line managers;

· Lack of authority among functional and line managers.

Thus, the problem of coordination gives rise to a certain conflict between services and contributes to the desire to rise among equals. Narrow specialization narrows the horizon of employees’ professional vision, reducing general organizational goals and objectives to functional ones. Line managers, due to the limitations of their development, are freed from specialized management functions, focusing their attention on the problems of their own production, and lack of authority leads to pushing out making decisions at the level of a senior manager, thereby overloading him with current problems.

Below is a diagram of the linear-functional management system of the O hypermarket Kay."

Figure 2.1

2.2 Analysis of external and internal factors of organization development

The organization is in a state of constant exchange with the external environment. The resources received can have a positive impact on the organization, that is, contribute to the development of the organization, or negatively, that is, hinder the development of the organization. Therefore, it is necessary to determine the direction of influence of each factor on the organization under study. STEP analysis will allow you to assess the external environment of the O'Key hypermarket. Below is the STEP analysis table.

Table 2.1

Social factors · The number of purchases via the Internet and the use of mobile Internet in the age group under 35 are increasing. · the average salary for 2013 was 25527.9 · There is a growing positive attitude towards natural products in society. People are more likely to buy imported goods.Technological factors · Modernization of production is carried out successfully · Electricity costs can be reduced by forecasting power consumption and implementing energy-saving measures. Economic factors · During this period, the ruble exchange rate is unstable (the dollar exchange rate is declining) · The level of taxation is relatively low (13% is income tax) · Availability of loans will increase.Political factors · This year, restrictions on the import of raw materials will increase and higher customs duties on imports will come into force. · Growing tension in relations between our country and the country of the main exporter. The analysis will allow us to determine the strengths and weaknesses of the O'Key hypermarket, as well as identify opportunities and threats. Further, using this data, you can determine what the management of the O'Key hypermarket should pay attention to in order to eliminate possible problems.

Table 2.2

Characteristics of O'Key's external environment Opportunities 1. good impression of the company among customers 2. convenient location (all stores are located in densely populated areas) Threats 1. entry of federal competitors into the market 2. unfavorable changes in product prices 3. change trade policies of competitors 4. growing demands of buyers and suppliersStrengths 1. ways to expand the range of products to satisfy more customer needs 2. changing needs and tastes of customersWorking with new manufacturers without intermediaries Strategy for growing business volumes Formation of strategy-culture and personnel strategy1. Expanding market share 2. Forming and maintaining an image 3. Increasing adaptability to environmental changes by improving the qualifications of personnel Weaknesses 1. no clear strategic direction for development 2. lack of specific abilities and skills in key areas of activity 3. insufficient image in the market 4. unsatisfactory organization marketing activities1. Further development of the branch network 2. Work with a new segment for full market coverage1. Cost optimization policy 2. Product development 3. Sponsorship and charity policy

Summing up the results of the O'Key Swot Analysis, it is worth noting that the hypermarket should choose the development path that will eliminate weaknesses and threats, namely, pursue a policy of cost optimization and product development. It is also necessary to draw their attention to the policy of sponsorship and charity.

3 Study of personnel management methods

According to the official website, the O'Key hypermarket chain has 26,782 employees.

In the O'Key hypermarket with a sales area of ​​5 thousand sq. meters employs about 300 people. Most of them are people whose responsibilities include working directly on the sales floor. These are sellers, cashiers, security officers, about ten positions in total. The remaining personnel are top management and middle management. Personnel turnover at O"Key today is only 3%, which for trade enterprises is a very good indicator that characterizes the level of professionalism of the personnel service.

Top management and middle management are the most important personnel layer and the principles of finding people for such high positions can be different, sometimes ambiguous. This includes the HR department’s own developments and appeals to recruiting agencies. Growing your own personnel is also a possible option, because hypermarkets are a new type of business for Russia and there is still very little decent experience in this area. When directly selecting candidates, not only work experience, education, results of previous activities and the fame of the company in which the person worked before are taken into account. In addition, continuous professional development is provided for senior and mid-level personnel, which is provided by Mercury International (Estonia) and MRD Consulting (Moscow). In general, this is at least eight training days per year for each employee. But the biggest problem for any trading enterprise is the selection of line personnel. “OK” in this regard is no exception. After all, the executive team is the majority of the hypermarket’s personnel. To recruit this personnel, advertisements in the media (2-3 publications), stand advertising, and participation in city job fairs are used. In addition, often people come themselves to the information point of the hypermarket and leave applications for certain positions.That is, the flow of candidates themselves determines the desired place of work.

Main selection criteria:

.Face control. Employees of the trading floor should be nice and friendly;

.Adequacy of behavior;

.Education doesn't matter. Only to work as a cashier-operator requires special education and work experience;

.Ability to learn;

.Normal communication.

The HR director's pride is the "Golden Rules of Relations in the O'Key Hypermarket", a copy of which is available to every line employee. The meaning of the "Rules" is to convey the ideology of corporate culture in an accessible language. The "Golden Rules" contain recommendations regarding work , to the company, to the client, to their own appearance, they include a list of the seven "IS" and seven "NO" of the hypermarket. The "Rules" clearly define the company's core values ​​- a positive attitude, initiative and the slogan "everything for the client". Below is a visual "Golden Rules" table.

Table 2.3

Seven “is” in “OKAY”: Seven “no” in “OKAY”: · one general "OK"; · only a positive attitude; · the expression “ready to correct the situation”; · the word "task"; · work situations; · good posture and free gestures; · survey "Can I?" · own and other departments; · bad mood; · the words “I don’t know, I haven’t heard”; · the words "problem"; · grievances; · crossed arms on the chest; · the question "Why me?"

Every three months, all line employees participate in “developmental conversations” - a private conversation between an employee and his immediate supervisor about job responsibilities, opportunities for professional growth, and existing shortcomings in a particular area of ​​work. For an employee, such conversations are an opportunity for “feedback” with management and successful career advancement.

The following groups of methods are used in personnel management at the O"KEY enterprise:

· Administrative and organizational management methods:

Regulation of employee relations through regulations on structural divisions and job descriptions;

The use of power motivation (issuing orders, issuing orders, instructions) in managing the current activities of the enterprise.

· Economic management methods:

Material incentives for employees: bonuses based on work results.

· Social and psychological methods of management:

Developing in employees a sense of belonging to the organization through the formation of service standards, corporate advertising, widespread use of company logos, providing employees with branded work clothes, etc.;

Stimulating the work of employees through the guaranteed provision of social guarantees (sick leave, benefit payments, etc.), organizing organizational holidays for employees and their children. Company employees are provided with additional compensation and benefits (above those established by law);

Payment of transportation expenses (allocation of funds for the purchase of cars for heads of departments and areas);

Catering (free lunches in a canteen located on the company’s premises, or additional payments in the amount of the cost of lunch);

Training, retraining and advanced training;

Support for young families (leave for the birth of a child or marriage registration - up to 15 calendar days);

Discount vouchers to children's health centers.

The style of personnel management can be determined by conducting a survey of employees.

An analysis of management methods in the O'Key hypermarket showed that personnel management is carried out using a combination of administrative, economic and socio-psychological management methods. The socio-psychological methods used at the O'Key enterprise effectively provide spiritual stimulation, creating a favorable psychological climate in the team and a sense of belonging to the organization. The stable amount of staff remuneration established at the enterprise prevents an increase in staff turnover and reduces the cost of finding new labor resources.

The chain of stores needs to pay attention to the problem with the number of staff in the in-house production department of the O'Key chain of stores, which offers baked goods and various dishes.

4 Analysis of information and communication management system

In the O'Key organization, a large share of the information used by managers is provided by internal sources. A specialized group of workers is engaged entirely or partially in information support. It may include departments such as marketing research, sales analysis, planning, economic analysis, operations research and systems analysis. There are certain requirements for the quality of information, the most important thing is that it be useful. Scheme of information flows in the O'Key hypermarket.

Internal communications can be interpersonal and organizational. Interpersonal communications connect two or more people, and organizational communications include those communications in which at least one of the participants is a group (division). In terms of communication, communication is divided into verbal and non-verbal. Communication can also be divided into formal and informal. Formal communications connect elements of the organizational structure and are established using rules established by job descriptions and internal regulations. Channels of informal communication are interpersonal communication between employees. Rumors are considered to be one of the fastest ways to spread informal information in an organization. Managers often use this channel of information transmission to study the opinions of employees, their readiness for change and acceptance of new things, and identify bottlenecks in the management of the organization. Typical information transmitted through informal channels:

· Proposed measures to tighten controls;

· Upcoming promotions or demotions of employees;

· Changes in organizational structure;

· Information about personal preferences of managers, etc.

An approach to communication management is used in the style of “communication management is considered as an independent professional activity of the producer, intermediary and consumer (subjects and objects of the economic system) to implement a communication strategy formed in accordance with the motives, attitudes, interests, relationships and specific goals of each.”

In this regard, communication management can be defined as the ability to create value from an organization's intangible assets, as a targeted process of converting information and knowledge into value. The object of communication management is the process of communication (exchange of information, knowledge, intellectual property) aimed at the formation and use of all types of capital of the economic system. The subjects of communication management are senior officials who make strategic decisions regarding the development of the organization. The fact is that specialists in the field of communication can help in the techniques and technologies of communication management. But ideology should remain with the people exercising strategic management.

5 Studying methods of making management decisions

Modern business is very dynamic and dependent on the slightest fluctuations in market conditions, therefore it is vital for the management of the O'Key hypermarket chain not only to react as quickly as possible to all market changes, but also to predict them in advance and take the necessary proactive actions.

Thus, already during the development of the project for the construction of a retail network, OKey management faced a number of important tasks:

· The need to automate all business processes at the sales floor equipment level within the framework of a unified information system that integrates front and back offices;

· The need for the most rapid and complete analysis and forecasting of the market situation;

· The need to synchronize the databases of all stores to make prompt and informed management decisions.

As the optimal tool for solving the problems faced by the management of the O'Key hypermarket chain, the industry system for retail chains Korus Retail, developed by KORUS Consulting based on Microsoft Dynamics AX, was chosen. Moreover, the O'Key management when choosing a product was guided not only by its functionality, but also by the reliability of the company implementing the implementation. With its help, it was possible to achieve not only a significant speed of information exchange within the company, but also its complete correctness. Thus, the network management was able to carry out the most efficient and accurate accounting of goods. For this purpose, a mechanism is provided to support the barcoding system, as well as the interaction of Korus Retail with portable information collection devices, POS terminals, computer scales, etc. All O'Key hypermarkets are managed from a central office, which determines the general policy, conducts centralized purchases and settlements with suppliers, determines pricing, mechanisms for implementing marketing and promotions, etc. For this reason, the management of the O'Key hypermarket chain Kay" receives orders and instructions from the main office of the hypermarket too late.

Chapter 3. Efficiency of organization management

1 Analysis of financial and economic activities

Labor productivity in the 1st half of 2014 is almost equal to labor productivity in the 1st half of 2013. The ratio of debt to equity and the ratio of long-term debt to the sum of long-term debt and equity are indicators of financial dependence. The ratio of debt to equity in the 1st half of 2014 compared to the 1st half of 2013 increased slightly: from 2.47 in 2013 to 2.72 in 2014, which is associated with the hypermarket’s expenses for opening new stores and expansion of its activities.

The ratio of the size of long-term debt to the sum of long-term debt and equity at the end of the 1st half of 2014 practically did not change compared to the 1st half of 2013, which, taking into account the dynamics of the previous indicator (debt to equity ratio), indicates that the hypermarket Along with some increase in dependence on long-term debt, equity capital also increased. The indicator of the degree of debt coverage by current income is negative, which is explained by the specifics of the hypermarket’s activities, which, in turn, is reflected in the financial statements: at the level of profit/loss from sales, the hypermarket has a loss, since supplier bonuses are reflected in the statements as part of “other income.” According to the results of the 1st half of 2014, as well as the results of the 1st half of 2013, the hypermarket has no overdue debt.

Net profit of the retail chain "O" Kay" in 2014 amounted to 5.0% compared to 2013. This was reported on Thursday by the O group of companies Kay."

The amount of net profit for 2014 amounted to 5.226 billion rubles. At the same time, its profitability was 3.4%. Operating profit for 2014, however, amounted to 8.566 billion rubles, which is 8.8% more than in 2013.

We would like to remind you that previously the group of companies “O” Kay reported a 9% increase in revenue for 2014. In addition, the size of the average check at the end of 2014 increased by 4.3%.

2 Measures taken to ensure financial and economic sustainability

When developing a model for managing the purchasing activities of the O'Key hypermarket, it is advisable to forecast the volume of sales of food products with a seasonal nature of sales, which significantly influence the structure of the assortment. We will highlight ice cream as such a product in the assortment structure. It should be noted right away that the list of such goods is much wider than it seems (this is not only ice cream, but also mineral water). The fact is that the concept of “season” in forecasting is applicable to any systematic fluctuations, for example, if we are talking about studying trade turnover during the week, the term “season” is understood as one day. In addition, the cycle of fluctuations may differ significantly (both up and down) from the value of one year.

In summer, the largest sales volumes of products from the O'Key hypermarket are observed, which is associated with the holiday season, summer season, and field trips.

To take into account new economic trends, the O'Key hypermarket is recommended to regularly refine the model based on monitoring the actual sales volumes received, adding them or replacing them with the data of the statistical base on which the model is built.

In the field of procurement, it is necessary to implement the following solutions of the O'Key hypermarket:

focus on products with low prices;

focus on purchasing small quantities;

orientation towards assortment purchasing;

Focus on purchasing well-known brands.

To improve the operating results of the O'Key hypermarket, it is necessary to:

a) optimization of inventory for the smooth operation of the enterprise;

b) increasing the efficiency of using fixed assets and working capital in general;

c) increasing profits and profitability of sales.

When managing the purchasing activities of the O'Key hypermarket, it is necessary to: assess the total need for goods for the planned period; periodically clarify the optimal batch of orders and the moment of ordering; periodically clarify and compare order costs and storage costs; Regularly monitor inventory storage conditions and automate the accounting system.

It is necessary to forecast the sales volume in the O'Key hypermarket for goods with a seasonal nature of sales.

Let's compile the total economic effect in Table 3.1.

Table 3.1 Cumulative economic effect of the proposed measures to improve the management of purchasing activities of the O'Key hypermarket

Measures to improve the efficiency of inventory management Methods to improve the efficiency of inventory management Expected economic effect Optimization of inventory as part of managing the procurement activities of goods for the smooth operation of the enterprise Modeling a forecast for the volume of sales of goods with a seasonal nature of sales Reducing inventories to the optimal level by 10% Increasing profits and profitability of sales Increasing sales volumes of products by developing a competent marketing strategy Reducing inventories to the optimal level by 15% Optimizing the supply of inventory as part of managing the purchasing activities of goods Strategic inventory management policy Reducing inventories to the optimal level by 10% Studying consumer preferences to optimize batches of inventory as part of managing the purchasing activities of goods Optimization of the product range Reducing inventories to optimal level by 10% Improving assortment control Ensuring inventory control using a ring principle Reducing inventory to the optimal level by 5% Total change in inventory - 50%

Table 3.2 Economic efficiency of the proposed measures to improve the management of purchasing activities of the Okay hypermarket, thousand rubles.

Name of indicator 2012 Forecast Absolute change (+,-) Trade turnover 23437125441820047 Net profit 68474359 Fixed assets 314314-Capital productivity 746.4810.263.8 Current assets 49858522482390 Turnover ratio of current assets, turnover ov4.74.90.2 Inventory turnover ratio, turnover 9.210.31.1 When implementing the proposed measures to improve the management of purchasing activities of the Okay hypermarket, the following will happen:

) increase in turnover by 20,047 thousand rubles, and net profit by 59 thousand rubles;

) the efficiency of using fixed assets will increase by 63.8 and working capital by 4.4%;

) with an increase in the level of inventory by 2190.4, their circulation will also accelerate by 4.4%.

Thus, we can conclude that the measures proposed above are cost-effective and appropriate for the Okay hypermarket.

Conclusion

Having studied the management of the O'Key hypermarket chain, we can conclude that O'Key LLC is quite financially stable, business activity ratios characterize the activity positively. The efficiency of using equity capital increased in 2014. All profitability indicators increased during the reporting period.

It has been established that in an organization, the analysis of financial and economic activities and the development of forecasts for the main directions of socio-economic development are carried out by the general director, to whom the chief accountant directly reports, but it is worth transferring some of the powers to functional and line managers, since the general director is too overloaded with powers.

Thus, in the field of personnel policy of a hypermarket, there are both positive and negative sides, from the point of view of the personnel themselves. Among the shortcomings of the personnel policy are the following:

.Lack of clear personnel policy;

.lack of certain abilities and skills in key areas of activity;

.Lack of personnel reserve;

.Lack of long-term planning;

.To eliminate these shortcomings, three directions for improving personnel planning at O'Key LLC were proposed:

.Optimization of the personnel selection process by dividing the functional responsibilities of personnel department employees and introducing selection procedures;

.Automation of selection, planning and personnel management;

.Creation of a personnel reserve.

Also, it should be noted that in order to maintain the competitive advantages of O'Key LLC and increase the efficiency of strategic and operational personnel planning, it is necessary to constantly improve interaction with personnel, develop comprehensive proposals that go beyond traditional personnel management schemes, taking into account the needs of specific, clearly defined categories of employees.

Thus, the main objectives of O'Key for the future are:

.Improving the professionalism of all employees, further increasing the educational level of employees;

.Planning and modeling of personnel in accordance with long-term development plans of the enterprise;

In order for all the tasks set for the organization to be achieved, it is not enough to recruit qualified personnel. It is necessary to organize work in such a way that each employee makes every effort to complete assigned tasks, regardless of their personal problems. To do this, it is necessary to refine the economic incentive system, which again falls within the competence of the personnel service.

Consequently, in order to improve the efficiency of O'Key's activities, it is necessary to create a personnel management service and clearly define its tasks and powers in connection with the current realities of business activity, as well as develop a personnel assessment system, and implement a program for working with the personnel reserve.

In general, the store conducts its business activities quite efficiently. The analysis showed sufficient liquidity of the working capital structure and, accordingly, the stable financial condition of the enterprise, as well as the effective use of equity capital, material and labor resources.

Bibliography

1.Vesnin V.R. Management in questions and answers [Text]: textbook. - M.: TK Welby, Prospekt Publishing House, 2008.-176 p.

Balashov A.P. Fundamentals of management / A.P. Balashov. - M.: University textbook, 2012. - 288 p.

Barinov V.A. Management theory: textbook / V.A. Barinov. - M.: NIC INFRA-M, 2014. - 207 p.

Pesotskaya E.V. Management: a textbook for bachelors / E.V. Pesotskaya, O.V. Rusetskaya, L.A.T Rofimova; edited by A.N. Petrova. - M.: Yurayt, 2011. - 671 p.

Lebedko M.P., Stremyakova I.R. and others. Fundamentals of management: A short course in diagrams and tables: textbook. allowance/M.P. Lebedko, I.R. Stremyakova. - Novosibirsk: SibUPK, 2011. Part I. - 192 p.

Study

by academic discipline

"Strategic Management"

Analysis of mission, vision.

Completed:

2nd year student

day department

Kuznetsova Irina Vladimirovna

student

according to the educational program

Bachelor's degree:

“080400 – Human Resources Management”

Saint Petersburg

Introduction

The relevance of the educational task is due to the need to clarify the vision and mission when developing a strategy, as well as the need to solve professional problems: identifying the organization’s goals that should be planned, ways to rank and coordinate goals in the organization’s management system.

The purpose of the study is to develop competence in the academic discipline.

The educational goal is to obtain additional skills and knowledge necessary to perform individual jobs.

The object of the study is strategic management in the organization in stores: Auchan, OKEY, Lenta, Perekrestok.

Subject of research: How the vision and mission are presented.

In carrying out this research, we set ourselves the following tasks:

1. Collect factual data,

2. Detect contradictions.

Account for holding promotions, a wide range of goods, selling goods at low prices, providing a large list of services.

In the area of ​​personnel: Train and develop the skills and competencies of the company’s Russian specialists to provide them with maximum responsibility and autonomy, up to the opportunity to become shareholders of AUCHAN.



During the research, we discovered that the Auchan store has a strategic goal, a strategic vision, and a strategic mission.

The assortment of Perekrestok stores is compiled based on the results of an analysis of consumer preferences; it includes a large number of Russian-made goods

We purchase only the highest quality products from the best suppliers

We use innovative trading technologies and the best global trading practices

Perekrestok stores are always conveniently located

Strategic vision: In 2013, the intersection plans to expand its retail network in the North-West, with at least 20 stores. It plans to enter a new region – the Vologda region.

In the field of personnel: Opportunity for career growth, opportunity for professional growth, steadily growing income, compliance with all regulations, labor code, stability.

In the course of our research, we discovered that the crossroads store has a strategic goal, a strategic vision, but no strategic mission.

Group of companies "O'KEY"

General information about the enterprise.

O'KEY is a dynamically developing retail chain in Russia, one of Europe's largest food retail markets with high potential for further growth. We are among the leaders of Russian retail, having 83 shopping complexes with a total retail area of ​​about 385 thousand m2 in the North-Western, Southern, Central, Ural and Siberian regions of the country. Today, O’KEY chain stores operate in 20 largest cities in Russia.

Vision:

Be a representative of the trading culture of European hypermarkets.

Strategic goal:

The goal of the O"KEY group of companies is to provide customers with the widest range of goods, including their own cooking and baking, as well as constantly updated lines of seasonal food and non-food products at low prices. And due to large purchases, O"KEY will reduce prices themselves to almost the lowest possible.

The main competitive advantages of the O'KEY network are a wide selection of goods and the ability to vary it taking into account the characteristics of demand in certain regions.

Hypermarket "O'KEY" is a classic European hypermarket "for the whole family", which is distinguished by: Convenient and advantageous location; Large free car parking; The widest range of products at affordable prices; A variety of in-house culinary products; Professional management and attentive staff; Full range of additional services.

Strategic mission of "O" KEY:

· Become a popular shopping destination.

· Creation of a new range of products under our own brand.

The company plans to introduce a number of innovative IT solutions that will make it possible to more accurately predict consumer demand, increase the efficiency of category management and the supply management system. O’KEY’s plans include improving the customer feedback system, allowing the store’s assortment to be adapted to the needs and taste preferences of residents of a particular region, as well as intensive development of its own brands.

In the course of our research, we discovered that the Okay store has a strategic goal, a strategic vision, and a strategic mission.

Conclusion:

Vision and mission represent long-term strategic decisions, but are not something immutable, and in the course of real activities, the need for their clarification and development inevitably arises.

Vision and Mission:

1. Clarified when there is a significant deterioration in the economic condition of the organization, the deterioration of the organization’s activities is an indicator that the current vision has ceased to correspond to reality - the new operating conditions of the enterprise (the management of the organization has “lost its instinct”, “Feeling” of the environment, new factors that significantly influence the successful functioning of the organization ).

2. Developed when creating a new organization.

Vision - this component of the plan represents the decisions made - the basic rules for managing the enterprise, which serve as rules for making all subsequent decisions (decisions that explain why the enterprise needs to be managed this way today, and differently tomorrow).

Mission is a more specific concept that defines the place, purpose and role of the enterprise in the overall chain of activities.

In the course of our research, we developed a number of competencies and skills on this educational issue.

Competence - assessing the results of the organization’s activities according to the strategy it implements and learning from mistakes made, clarifying and presenting one’s vision and mission of the organization, achieving certainty in the list of strategic goals and agreeing on goals in the organization’s management structure.

Skills - determining the methodology for conducting analysis, identifying the causes and obtaining specific results of the organization's activities, the procedure for clarifying the vision and mission, formulating strategic goals.

To summarize, the 3 stores Lenta, OKEY, Auchan are hypermarkets that have a convenient and advantageous location, a wide range of goods at affordable prices. Lenta, OKEY and Auchan stores have strategic goals, mission and vision, but Perekrestok has no mission.

LITERATURE

1. Official website of the Lenta hypermarket – [Electronic resource]: http://www.lenta.com/index.php?path=node/107 (Date of access: 03/09/2013).

2. Official website of the OKEY group of companies [Electronic resource]: http://okey-yurga.ru/about/mission/ (Date of access 03/09/2013).

3. Official website of the Perekrestok supermarket - [Electronic resource]: http://www.perekrestok.ru/content/partners/about/mission.html (Date of access: 03/09/2013).

 

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