Commodity depends on. The concept of turnover. The main tasks of the analysis of retail turnover

Retail turnover is an activity in the field of the exchange associated with the sale of goods end consumers For personal, family home or collective use and ensures the promotion of goods from the manufacturer to the consumer. The purpose of analyzing retail turnover is to study the trends in the development of retail turnover and justify growth reserves. For a more detailed analysis of turnover, we consider the indicators characterizing its growth in the context of the quarters (Table 3.1.1). At the same time, we calculate the deviation of the retail turnover from last year to the quarters and as a whole by the organization according to the following formula:

RTO \u003d RTO - Rtleross, where

Rtootch - retail trade in 2009; RTopros - retail turnover of 2008.

The dynamics of retail turnover in existing prices is calculated as:

Calculate retail trade in comparable prices, to determine the change in turnover without taking into account the influence of the price.

RTOSop C. \u003d, where

RTOSop C. - retail trade in comparable prices; Interactions. c. - retail turnover in current prices; I prices - price index (1.0629).

The rate of changes in retail turnover in comparable prices is calculated by the formula:

T change mouth \u003d where

RTO Message. SOP C. - Retail turnover in comparable prices in 2009.

Table 3.1.1

Dynamics of retail turnover over the year and quarters.

Period (quarter)	Last year	Reporting year	Product price index	Commodity in comparable prices
Actual execution	Deviation from last year	Dynamics in existing prices		The pace of change

From the data of Table 2, it can be seen that retail trade in 2009 increased compared with the previous year both in the current prices (the growth rate was 116.1%) and in comparable prices (growth rates amounted to 109.2%). The highest growth in turnover in 2009 compared to 2008 is observed in the fourth quarter of 362.09 million rubles, and the growth rate is 118.2%, which is less than the growth rate of the third quarter. The high proportion of the fourth quarter commodity is largely due to Christmas and new Year holidays. The smallest growth in turnover accounts for the second quarter of 237.38 million rubles. (113.67%), which negatively affects the retail turnover as a whole on the organization.

In general, the work of the UE "Torodododda" is assessed positively, since in the reporting year, compared with the past, there is an increase in the organization's turnover.

We will evaluate retail turnover by product groups (Table 3.1.2.). To do this, we use the data of the state statistical reporting In the form of a 3-bargain "Retail Report" for 2008 and 2009 (Appendix 3.4). The dynamics of retail turnover in comparable prices is calculated as:

RTO SOP. c \u003d * 100%;

Table 3.1.2

Analysis of the dynamics of the range of retail turnover.

Commodity groups	Commodity	Price index	Dynamics
Last year	Reporting year	in action. prices	in Sop. Prices
in action. prices	in Sop. prices	in action. prices	in Sop. prices
Retail turnover:
1. Clothing and linen
2. Headwear
3. Knitted products
4. Washing products
5. Other Nonim. products
Cashless pay vacation
Retail t / O Outside of the Republic of Belarus
Total t / about retail chain

In general, the organization of the trade turnover of the retail chain network in current prices increased in 2009 compared with last year, 15.49%, which in total amounted to 1253 million rubles, and in comparable prices increased by 8.66%, which in total amounted to 769, 13 million rubles. The growth of retail trade turnover was influenced by the growth of retail trade in current prices, which increased by 16.09% compared with last year, which in total amounted to 1164 million rubles. The greatest growth is observed in such groups of goods as: clothing and underwear 19.25%, which is 563 million rubles, knitwear 17.27%, which is 528 million rubles. Retail turnover of hosiery products increased by 98 million RUB. (12.13%). The decline in retail turnover is observed in such groups of goods as hats by 33.3%, which is 20 million rubles in total; Other non-food products are 1.3%, which in total amounted to 5 million rubles. And the whole on the organization of retail trade in comparable prices increased by 9.22% compared with last year, as the amount of 728.75 million rubles. The greatest growth is observed in such groups of goods as: clothing and linen 12.2%, which is 381.58 million rubles, knitwear 10.3%, which in total is 341.86 million rubles. Retroice turnover of hosiery products increased by 51.3 million rubles. (5.5%). The decline in retail turnover is observed in such groups of goods as: hats by 37.3%, which is 21.9 million rubles; Other non-food products are 7.1%, which in total was 24,13 million. rubles, so organizations need to be paid to them special attention. Also increased by 6 million rubles for non-cash payments to 6 million rubles. in existing prices (66.7%) and in comparable prices by 5.19 million rubles. (56.8%). Retail turnover beyond the limits of the Republic of Belarus also increased compared with 2008 as in current prices by 82.6 million RUB. (9.72%) and comparable prices 34.8 million rubles. (3.26%).

In order to improve the work of the stores and an increase in the volume of retail turnover, the organization is planned:

- ensure constant monitoring of the sale of goods in the shops of the UP "Torodododda", preventing the availability of non-propelled and visitor products, the adoption of refund measures, the replacement of goods not by purchasing goods, conducting a markdown and sales.
- Open B. retail network UE "Torododade" new shop In trade of hosiery and knitting products on leased areas, which will increase retail trade turnover by 300 million rubles;
- To take part in the events on the field trade in Grodno and in Moscow and additionally get a trade turnover of at least 20 million rubles.
- Conduct joint events with manufacturing enterprises: exhibitions and sales, demonstration of models, buying conferences.
- to participate in fairs in Moscow, RF - to receive trade turnover 1042 million rubles;
- To public holidays (February 23 - Day of Defenders of the Fatherland and Armed Forces of the Republic of Belarus, March 8 - Women's Day, May 9 - Victory Day, Christmas, New Year et al.) Conduct extended sales of a gift assortment;
- to take part in the Exhibition-Fair "Hello, School" - to get a trade turnover of 290 million rubles;

Evaluation of the implementation of the plan of retail turnover structural divisions shown in table. 3.1.3.

Table 3.1.3.

Analysis of the implementation of the plan of retail turnover on structural divisions

Structural subdivision	In fact last year	Reporting year	Deviation	In% by last year
	actually	% execution		from last year
Store number 1.
Store №2.
Shop №6.
Shop number 14.
Trade in the Russian Federation
School bazaar
Retail turnover

In the process of analyzing the implementation of the plan of retail turnover on structural divisions, it was obtained that the plan was not fulfilled in all structural units. The highest no longer understanding of the plan has been observed in store No. 6 and amounted to 77.2 million RUB. (5.6%). The smallest failure to comply with the plan at the store number 2, which amounted to 36.3 million rubles. (0.9%). The plan for the school bazaar in 2009 was exceeded by 1.4%, which in the amount is 2.7.4 million rubles. Retail turnover as a whole on the organization in 2009 compared with last year increased by 15.49%. The growth of trade was increased compared with the previous year. Shop №6 (10.73%). The trade turnover is also increased outside of the Republic of Belarus by 9.76%.

One of the indicators that characterizes the dynamics of sales of the company is trade. It is calculated in the pricing prices. The analysis of turnover gives an assessment of high-quality and quantitative performance indicators in the current period. The validity of the calculations for future periods has depends on the conclusions. Consider a detailed turnover.

Outpravability stocks

Everything that is in stock is current asset Organizations. These are frozen money. To understand how much time it takes to convert goods to cash, the analysis of stocks is carried out.

The presence of commodity residues on the one hand is an advantage. But even when they accumulate, sales decline, organizations still have to pay taxes from stocks. In such cases, they talk about low turns. In the same time high speed Sales of goods is not always big advantage. With increasing turnover, the risk appears that the client will not find the right product and turn to another seller. To find the golden middle, you need to be able to analyze and plan the turnover of stocks.

Terms

The goods are what is bought and sold. This category also includes services if their cost pays the buyer (packaging, delivery, payment of communication services, etc.).

Stocks are a list of goods suitable for sale. For organizations engaged in retail and wholesale tradeth, reserves are the goods lying on the shelves, and those that are available are supplied and stored.

The term "commodity stock" also includes products, which is still in the way, in stock or is listed in receivables. In the latter case, the ownership remains from the seller, until the goods are paid. Theoretically, he can ship him to the warehouse. When calculating turns, only those products that are in stock are taken into account.

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

Example 1.

Middle commodity stock:

TK CP \u003d 278778 \\ (6-1) \u003d 55755.6 thousand rubles.

OSR "\u003d (residues at the beginning + residues at the end) / 2 \u003d (45880 + 39110) / 2 \u003d 42495 thousand rubles.

Turnover and ways to calculate

The liquidity indicators of the company depends on the rate of transformation of funds embedded in stocks, live money. To determine the liquidity of reserves, the coefficient of commodity is used. It is calculated by different parameters (cost, quantity), periods (month, year), one product or a whole category.

Several types of turnover are distinguished:

turnover of each product in any quantitative indicators (pieces, by volume, mass, etc.);
turnover goods in terms of cost;
turnover of the entire stock in quantitative indicators;
turnover of the entire stock price.

In practice, such formulas are most often used to determine the efficiency of stock use:

1) The classical formula for calculating turnover:

T \u003d (reserves of reserves at the beginning of the period) / (sales of the month)

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

TK cp \u003d (TK1 + ... + T3N) / (n-1)

3) the term of turning:

About DN \u003d (average turnover * number of days in the period) / Sales for the period

According to this indicator, the number of days is calculated for the sale of stocks.

4) turnover speed:

About P \u003d Number of days / about day \u003d Sales for the period / average turnover

This coefficient shows how many revolutions makes the goods for the period under review.

The higher the turnoverness, the more effective the organization of the organization, the less the need for capital, and the more stable the position of the enterprise.

5) Stock:

UZ \u003d (commodity market at the end of the period * Number of days) / trade over the period

The level of stocks characterizes the security of the company to a specific date. He shows how many days of trade of organizations will have enough stocks.

Features

The formula for calculating the turnover and other indicators presented above is used in compliance with such conditions:

If the organization has no reserves, then it makes no sense to calculate the turnover.
Retail turnover, the formula for calculating which will be presented further, can be determined incorrectly if the target deliveries of goods are included. For example, the company won the tender for the supply of materials in shopping center. Under this order was delivered a large batch of plumbers. These goods should not be taken into account when calculating turnover.
The calculation takes into account the live stock, that is, the goods that entered the warehouse were implemented, and those on which the remnants are listed, but there were no movements.
The turnover of goods is calculated only at procurement prices.

Example 2.

Conditions for calculations are presented in the table.

Month	Implemented, pcs.	Residue, pcs.







Middle stock

We define the term of turning in days. In the analyzed period of 180 days. During this time, 1701 products were sold, and the average monthly residue was 328 pieces:

PLAN \u003d (328 * 180) / 1701 \u003d 34.71 days

That is, from the moment to the warehouse, it takes an average of 35 days before its implementation.

Calculate turnover speed:

Once \u003d 180 / 34.71 \u003d 1701/328 \u003d 5.19 times.

For six months, the stock product turns around on average 5 times.

We define the level of stocks:

UZ \u003d (243 * 180) / 1701 \u003d 25.71.

There are enough available reserves of the organization for 26 days of work.

Purpose

Inventory turnover is analyzed in order to find positions in which the speed of the product-money-product cycle is very low, and take an appropriate solution. Thus, the goods of different categories do not make sense. For example, in a grocery store, a brandy bottle can be sold at a greater speed than a loaf. But this does not mean that bread should be excluded from the range of goods. Just analyze these two categories in this way.

Compare next products Within the framework of one category: bread with other buns, and cognac - with elite alcoholic beverages. Only in this case can conclusions on the intensity of the turnover of a certain product.

Analysis of sales dynamics in comparison with past periods will make conclusion about the change in demand. If for the analyzed period, the turnover coefficient decreased, the warehouse is taking place. If the indicator grows and besides a rapid pace, it is about the work "from the wheels". Under conditions, warehouse reserves can be zero. In this case, the turnover of reserves can be calculated in hours.

If seasonal goods have accumulated in the warehouse, 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 delivery terms. If the organization exercises a procurement due to own funds, The calculation of turning will be indicative. If the goods are bought on credit, then low turnover for the company is not critical. The main thing is that the return period does not exceed the calculated value of the coefficient.

Types of turnover

The exact same kazh, as prices are divided into retail and wholesale, commodity is divided into similar two types. In the first case, we are talking about the sale of goods in cash or at standard prices, and in the second - about the sale of non-cash or at wholesale prices.

Methods

In practice, such ways to calculate turnover are used:

Based on the consumption of goods by the inhabitants of one area.
According to the planning number of sales and the average value of the unit.
According to the actual trade turnover of the organization (the most popular method).

Data for calculations is taken from accounting, statistical reporting.

Dynamics

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

D \u003d (fact turnover of the current year / Fact of the turnover of last year) * 100%.

The dynamics of turnover in comparable prices is determined by such a formula:

D Sop \u003d (fact of trade in comparable prices / fact of turnover last year) * 100%.

Example 3.

Commodity turnover of 2015 - 2.6 million rubles.
- Sales forecast for 2016 - 2.9 million rubles.
- Commodity turnover of 2016 - 3 million rubles.

Determine Sales: (3 / 2.8) * 100 \u003d 107%.
- Calculate the trade turnover at current prices: (3 / 2.6) * 100 \u003d 115%.

Price index

If prices have changed in the period under study, then you must first calculate their index. The value of this indicator increases in the influence of inflationary processes on the country's economy. The coefficient shows the change in the value of a certain number of goods for the period. Formula for calculating price index:

IC. \u003d C new / c old

This formula is often used by statistical authorities for analysis to certain categories of goods. For example, the volume of goods sold in 2014 was 100 thousand rubles, and in 2016 - 115 thousand rubles. Calculate the price index:

IIC \u003d 115/100 \u003d 1.15, that is, for the year prices increased by 15%.

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

Fact \u003d (turnover in current prices / turnover last year) * 100%.

Example 4.

In 2015, the turnover of the firm amounted to 20 million rubles, and in 2016 - 24 million rubles. During the reporting period, prices rose by 40%. It is necessary to calculate the turnover on the formulas presented earlier.

We define the wholesale turnover at current prices. Formula of calculation:

TT \u003d 24/20 * 100 \u003d 120% - for the current year, the turnover rose by 20%.

Calculate the price index: 140% / 100% \u003d 1.4.

We define the turnover in comparable prices: 24/1, 1,4 \u003d 17 million rubles.

Formula for calculating turnover over time: 17/20 * 100 \u003d 85%.

The calculation of the speakers showed that the growth occurred only by increasing prices. If they were not changed, the turnover would decrease by 17 million rubles. (15%). That is, there is a rise in prices, and not the number of goods sold.

Example 5.

The source data for the task is presented in the table below.


		Forecast, thousand rubles.	Fact. Commodity turnover, thousand rubles.

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

First we define the percentage of sales plan: 5480/5300 * 100 \u003d 103.4%.

Now you need to determine the dynamics of turnover in percentages in comparison with 2015: 5480/650 * 100 \u003d 120%.

Turnover for 2015, thousand rubles.
Turnover for 2015, thousand rubles.	Forecast, thousand rubles.	Fact. Commodity turnover, thousand rubles.	Performance, %	In relation to last year,%

As a result of over-fulfillment of the sales plan in 2016, the company has implemented products by 180 thousand rubles. more. During the year, sales increased by 920 thousand rubles.

The detailed calculation of the retail turnover in the quarters allows you to determine the uniformity of sales, identify the degree of satisfaction of demand. Additionally, it is also worth conducting an analysis of sales for months to establish signs of decline in demand.

Formula for calculating turnover in retail

Analysis of changes in price groups provides a quantitative and valuation of individual goods, determining the dynamics of their shifts. The results of the study are used to study the compliance of the supply demand and affect the formation of orders.

The analysis of the commodity turnover is conducted in a quarterly and according to the results of the inspection, it is possible to establish the reasons for which the turnover has changed. The balance sheet formula is shown below:

Zn + nt + pr \u003d p + in + b + y + zK, where
Zn (k) - stocks at the beginning (end) of the planning period;
NT - commodity allowance;
Pr - parish of goods;
P is the implementation of goods in individual groups;
In - the disposal of the goods;
B - natural decline;
Y - markdown.

It is possible to determine the degree of influence of the balance sheet indicators by calculating the difference between the planned and actual indicators, or using the chain substitution method. At the next stage, a retail trade turnover, the calculation formula of which was presented above, is analyzed for changes as a result of improving labor productivity, an increase in the number of employees and the efficiency of using fixed assets. The analysis is completed by determining the growth prospects for sales and changes in the structure of goods.

The market process, trade, manifests itself in the fact that the goods exchanged for money changes its owner: from the seller goes to the buyer, and the buyer may be the final consumer of the goods, and only a trading mediator who helps bring the goods from the sphere of production to the sphere of consumption . However, with the change of the owner, there is also the need for physical movement of the goods, although it may not coincide with the point in time and the place of sale. Moreover, the goods can change one owner or even several, without changing its physical location and, on the contrary, can be transported over long distances from the warehouse to the warehouse, without being sold.

Thus, the turnover is carried out in an economic and geographical space.

Movement in economic space consists in the transition of goods from one owner to another, in the change of ownership of the goods. The physical movement of the goods lies in its territorial movement - from one geographical point in another.

The turnover provides for the potential possibility of a multiple (multi-part) transition of goods from one owner to another. Commodity turnover (commercial or trade and organizational) - the number of goods transitions from one owner to another; Warehouse - the number of shipments of goods from one warehouse to another. Upcluding equal conditions, repeated resale products, i.e. A large number of trade and organizational links, as well as warehouses that consumer passes on the way from the manufacturer to the consumer, increase the costs of circulation, and therefore the cost of the goods and its price. It is unprofitable to finite buyers, but profitable to intermediaries. This phenomenon is widespread in food trade, in the sale of petroleum products, etc.

The turnover is the total amount of all accounts and services, as well as proceeds from commission, direct and transit operations (the product comes from the supplier directly to the buyer without intermediate storage in stock), commission payments and reimbursions of the costs associated with mediation activities (and not the cost implemented goods) Minashkin V.G. Course of lectures on statistical theory. / Moscow state University Economics, statistics and computer science. - M., 2000. - C.21 ..

Trade turnover is the process of exchanging goods for money, the cost of car consideration at appropriate prices; It is equal to the cash revenue of the seller and the cash expenditures of the buyer M.G.Nazarov. Course of socio-economic statistics. - M.: Finstatinform, Uniti-Dana, 2000. - p.323 ..

Where t - turnover, i.e. the volume of goods sold in value terms;

q i is the number of goods sold in natural units;

p i is the selling price of the i-th product;

p -- number i-x goods (their assortment species and varieties).

Commodity - synthetic indicator, it develops:

· Of the individual assets of the sale and sale, i.e. is a function of the number of buyers and the average size of their purchases;

· From sales of individual goods, i.e. is a function of compliance with the commodity structure of supply of the commodity structure of demand;

· From sales by individual trading enterprises, and at a higher level - from sales by individual regions, i.e. is a function of the level of development and the structure of commercial entrepreneurship and the formation of regional markets;

· From purchases with separate socio-demographic groups of consumers M.G.Nazarov. Course of socio-economic statistics. - M.: Finstatinform, Uniti-Dana, 2000. - p.323 ..

Commodity on the macro level is characterized by several sub-regulations, among them:

· Gross turnover - the sum of all sales and resale when moving goods from one owner to another, etc.;

· Pure turnover - purified from a re-account and reflecting final sales;

· Wholesale turnover - sale of goods in the wholesale market;

Wholesale turnover is the volume of sales of goods by manufacturers or trading intermediaries to customers for further use in commercial circulation. Mandatory feature of the operation relating to the wholesale trade is the existence of an invoice.

Wholesale turnover is the sale of goods by large batches of organizations retail and catering For the subsequent sale of the population, industrial and other enterprises and institutions - for production purposes and atrocity consumption. Depending on the use of commodity resources, three types are distinguished wholesale commodity By implementation: the sale of goods to retail and industrial organizations, as well as export; interstate vacation (selling goods outside the republic to other states based on prisoners of intergovernmental agreements); Cast vacation (sale within the republic by one wholesale in another).

· Retail turnover - sale of goods in the consumer market.

Retail turnover is one of the important indicators of the standard of living, the material and cultural state of the country's population. To characterize the standard of living of the population used whole system Analytical indicators that are emanating from the volume of goods turnover: the amount of consumption of certain types of food and non-food products, providing the population by cultural and domestic goods, compliance with the consumption of rational norms, etc. Belyaevsky. Market statistics for goods and servants. - 2nd ed., Pererab. and add. Finance and statistics, 2003 - p.232 ..

The economic essence of retail turnover is expressed by exchange related relations money on goods. Retail turnover transmits goods to end users and characterizes the completion of the process of circulation. Products from the sphere of appeal come to the sphere of consumption, become the property of the consumer, they are used or formed by the consumer fund, i.e. they cease to be goods.

Retail turnover is the implementation of goods to the population for cash and cashless payments to retail and catering organizations, individual entrepreneurs, as well as organizations of other sectors of the economy that have a retail or catering network on their balance sheet. Retail turnover is divided into retail trade in trade and retail shipping handoff.

The retail turnover includes:

1) selling goods to the population for cash and on non-cash payments;

2) selling goods on credit with installment payment;

3) the cost of packaging that has a sales price that is not included in the cost of goods;

4) the sale of durable goods by samples;

5) Sale of empty packaging.

Retail turnover as a whole in the Russian Federation is formed on the basis of statistical materials obtained from territorial state statistical bodies.

In modern statistics, it is very difficult to define gross and pure turnover. The commodity belief is studied based on special surveys of entrepreneurs. A new indicator is introduced into the statistical use: the turnover of enterprises and retail organizations, which does not require recalculation, excluding irregular sales, etc. It characterizes the trading activities of the S.Nazarov trading in M.Nazarov. Course of socio-economic statistics. - M.: Finstatinform, Uniti-Dana, 2000. - p.323 ..

In addition, the turnover is distinguished: the store (trading unit); firms (enterprises); region, trade turnover of one of the forms of trade, in particular any form of ownership; Trade trade in general. A special place in the system of indicators occupies a per capita trade, reflecting (with a certain degree of accuracy) the average level of demand (often this indicator is calculated according to selective panels as the purchase of goods per member of the household).

In statistics, the turnover is a quantitative meter of sales / purchase of goods in cost units. Its natural content characterizes a parallel indicator - the number of goods sold. Free transmission of the product or service (provision, help, moving) is not a turnover. In a narrow sense, the turnover only understand the sale of the product, while the sale of services is allocated independently.

Volumes of trade are determined by trade statistics. Large and medium-sized trade organizations present a report on trade in small enterprises, selective quarterly observations are used in small enterprises. The volume of agricultural products and other consumer goods in the markets is also determined on the basis of the quarterly selective observation of Ivanov Yu.N. Economic statistics. Tutorial - 2nd ed., Extras - M.: Infra-M, 2002 - p.274 ..

On the federal level The volume of trade is linked to the data customs statistics and households, as well as with commodity resources by drawing up the balance sheet of retail turnover. At the regional level, the total amount of retail turnover must be consistent with the data of household statistics on the population's expenses for the purchase of goods.

Closely related to the statistics of trade turnover inventory statistics, which determines their volume and composition in a commodent network. Its main indicators: the provision of commodity turnover by commodity in days (the ratio of the volume of reserves to a certain number to one-day turnover), the speed of turnover (the ratio of turnover for some period to the average inventory for the same period) and the duration of one turn time in days (the ratio of the average commercial stock to one-day turnover). Inventory statistics are an important source of studying the degree of satisfaction of the population's demand for individual products and compliance of the proposed goods demand.

Commodity management

The main goal of trade in consumer goods is to meet the needs of the population in products and services. The achievement of this goal is characterized by the total sales of goods to the population. When selling goods to the consumer, the product produced finds its expression in public recognition. Turnover is characterized by consumption material benefits, expresses economic relations arising in the process of movement of goods from the sphere of production and appeal to the scope of personal consumption. The essence of turnover is manifested in economic relations related to the exchange of goods and services in the market in the process of sale.

The turnover characterizes the processes developing in the field of commodity treatment, and factors affecting the formation of supply and demand, and reflects economic relations between manufacturers and consumers.

The turnover allows us to determine the conditions under which the relationship between supply and supply in the market develops. This allows you to establish how the relationship between producers and consumers of goods is implemented on a particular market, what conditions determine the trends in the formation and development of supply and demand in the subsequent period and to the future.

The turnover reflects the level of development of productive forces, living conditions, i.e. characterizes the volume and structure of social needs. Satisfying needs is due to consumption (use) of a particular product purchased mainly on the market. The turnover is characterized by the volume of sales of goods, therefore, in its magnitude, one can judge the scale and level of satisfaction of demand.

The turnover makes it possible to estimate the nature of the distribution between the participants of the market process, the storage and sequence of the stages of the range, the links of the production sphere and trade intermediaries, levels and length of the channel channels. The turnover is characterized by the distribution of the sale of goods across the territories and regions of the country, on specific firms engaged in the sale of goods, for individual groups of goods.

Commodity turnover is macroeconomic indicator. The state is harvested and processing data on trade in different levels of management in order to identify common patterns and trends, identifying the place of individual submarines, analyzes the interregional exchange and social and regional differences in the shower level of trade.

Commodity turnover is the most important estimated indicator. trade enterprise, meter efficiency. The volume of sales of goods characterizes the competitive position of the enterprise in the market, its share in the total sales volume and the degree of sustainability of the market position, the ability to sell goods using consumer demand and ensuring the obtaining and stable results. Assessment of the competitiveness of a trading enterprise in a particular market or its segment is based on a thorough analysis of turnover and allows you to determine the potential opportunities of the enterprise on the market. The results of the study are taken as a basis for the development of a company's strategy, its assortment policy, making decisions on the inclusion in the range or removal of various goods from sale, the production of optimal proportions of turnover.

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

The needs and requirements of consumers are constantly changing to the goods, so the market success has the trade enterprise, which managed to fully adapt to the optimal satisfaction of demand. Knowing the volume and structure of turnover, the company may predict the change in the phase of the supply cycle and the product life cycle and revise the strategy in accordance with the changing conditions for competition in the market. These trends are reflected in the dynamics and structure of the trade end of the trade entity.

Turnover is an indicator of the size of the enterprise, the monetary revenue indicator for sold goods, the basis for determining the need for material, labor and financial resources. It reflects various sides. economic activity Enterprises and individual links.

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

The economic essence of retail turnover is manifested in the exchange of consumer cash income on goods and services in the process of purchase and sale and in economic relations related to this exchange.

In retail trade, along with the cost of goods sold to the population for cash and cashless payments, the cost is also included:

Sold goods by mail;

Goods sold on credit;

Goods delivered to the Commission (at the time of sale);

Sold for durable goods sold;

Printed publications sold on subscription;

Packaging not included in the price of the goods;

Sold by empty tara.

In the process of retail sales, the goods are fully moving from the scope of consumption in the sphere. As a seller, they are usually the organization of retail trade: stores, pharmacies, tents, pavilions, kiosks, petrol stations, a delivering and a large trading network. However, the place where the purchase and sale of goods is performed is not an important point in economic characteristic Retail turnover. Sale of consumer goods for personal consumption can also be carried out on food and non-food markets, from the warehouses of manufacturers and wholesale enterprises, at auctions, in workshops, pharmacies, kiosks, on board the aircraft, in passenger trains etc. In addition to those listed, these may be organizations of other industries if they sell acquired on the side of consumer goods or consumer goods own production Population through its trading network or with payment through its cashier.

As you can see a sign that characterizes the status of the seller is not the main or the only one in the attribution of the implementation of the retail turnover. The main objectives of the purchase of goods are for personal or production consumption. Therefore, recently, the sales of goods are also included in the retail turnover, through which the joint consumption of goods is carried out. These organizations include: sanatoriums and holiday homes, hospitals, kindergartens and nursery, nursing homes.

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

how economic indicator Retail turnover has a number of shortcomings, its growth does not always mean the actual satisfaction of demand. This is due to the fact that the amount of turnover may vary significantly under the influence of price and structural changes. For example, with an increase in the volume of implementation in the cost indicators, it may be observed in physical terms.

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

Total sales of goods for the reporting and past periods in current and comparable prices;

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

The average daily sale of goods;

Commodity structure of turnover;

Retail and wholesale prices for goods;

Uniformity, rhythm, seasonality of the sale of goods;

Receipt of goods in purchased prices;

Availability of goods in stock, compliance with their standards;

The time of turning in stocks;

Care and profitability of sales of individual goods and commodity groups;

Trade turnover per employee, per seller;

Turnover on 1 m 2 of the retail space;

The number of buyers for the analyzed period;

The degree of demand is satisfaction (completion of the purchase, its average cost, buyer's flow intensity), etc.

The wider the list of analyzed indicators, the greater the possibilities for the deep analysis of trends in the development of trade, changes in the structure of demand for buyers, assess the efficiency of the use of enterprise resources. This allows you to most accurately determine what and in what quantities at what price must be sold on the market, or buy what will enjoy the greatest demand Consumers. The study and comparison of the cost of the sale of goods make it possible to choose those of them that give the greatest profits are the most cost-effective.

These indicators are essential tools for the formation and optimization of the range of goods. They allow you to take into account changes in the demand of consumers and make timely decisions to improve the efficiency of using commodity resources.

An analysis of the trade is to carry out control over the sale of goods, the satisfaction of the demand of consumers, to determine the trends in the volume and structure of trade, to identify the domestic reserves of the development of trade turnover, the direction of its optimization, to provide an operational impact on the trading process.

The purpose of the timing of trade is to obtain information necessary to trade enterprise to make a decision that in what quantities he should be sold in the market in the future to ensure that the necessary profit is obtained.

To achieve the goal, it is necessary to determine the tasks of the analysis of turnover. They are reduced to the following:

Analysis of turnover in the suspension period, checking the degree of its implementation compared to the plan or previous period; Detection of all changes that occurred in the volume, composition and structure of trade over this period.

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

Detection of internal reserves, ways and opportunities to optimize trade and improve its assortment structure.

An important value for analysis has the choice of indicators and acceptable methods to obtain more accurate and objective results. When analyzing the turnover, the speakers, absolute, relative and average indicators, value and natural, balance method, comparison methods, chain substitution, the method of absolute and relative differences, index, integral, graphic methods, etc.

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

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

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

If a trade enterprise has several stores in its composition, it is required to ensure comparability of trade in the trading network. In the event of a change in the trading network during the analyzed period, the actual turnover should be adjusted with its input and disposal. To adjust the turnover, it is necessary to subtract the turnover of closed structural units, and at the introduced trading network - add additionally received turnover.

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

The second stage of the analysis of turnover is to analyze its dynamics, which is necessary to assess the trends of its development in the analyzed period. The dynamics is characterized by the pace of changes in turnover (chain, basic and averages); According to the nature of their changes, the positive or negative results of the enterprise are evaluated. Therefore, the dynamics should be assessed primarily in comparable prices. On the this stage Analysis should be assessed by the dynamics of the average price level, the size of the price range according to the most significant goods, the dynamics of turnover of 1 m 2 of the retail space, per employee.

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

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

For this purpose, the rhythm of turnover is analyzed. Especially important is such an analysis for trading food goodsWhat is due to the continuity of their consumption. An important indicator at the same time is the rhythm coefficient, which is calculated as the ratio of the number of periods, for which the plan has been completed, to their total quantity.

The seasonality index shows how much percent turns out the turnover of this quarter from the average quarterly value in one direction or another under the influence of seasonal factors.

Seasonal oscillations of turnover are most characteristic of non-food products (clothes, shoes, etc.). A bright example of seasonality is the increased implementation of goods before the start of the school year in schools, before celebrating the New Year.

The third stage of analysis is the study of the composition of turnover. The composition of turnover is studied by its types, forms of sale, forms of settlements, according to structural divisions, sections, departments and other features.

Analysis of the composition of turnover is carried out in absolute and relative indicators. The relative indicator is the share separate species Commodity turnover in total. The composition of the turnover is studying both compared with the plan and in dynamics. In the absence of planned data, it is studied in dynamics and compared with previous periods. When studying the composition of turnover, it is important to compare the turnover per employee and 1 m 2 of the trading area in the context of individual structural divisions of the company.

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

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

The study of trade in the commodity structure implies the determination of the specific gravity of each product group in the total implementation. The change specific weights For previous periods, it allows you to identify certain trends in the development of turnover. Analysis of the structure of turnover should be carried out in quarters and months, which will allow you to study the uniformity of implementation, seasonal fluctuations in trade. This is necessary for the proper formation of the range of goods, to form orders to suppliers.

The special importance of studying the structure of turnover is related to the fact that the various goods have different expenses and profitability. Changing the implementation of certain groups of goods directly affects the size and level of profit.

Analysis of the volume, composition and structure of turnover must be carried out on the individual structural divisions of the trading enterprise (shops), and inside them - on the divisions, sections. The purpose of this analysis is to identify and eliminate the shortcomings of their trade activities. The technique and the sequence of analysis of trade over the structural divisions are the same as when analyzing the turnover on the total volume and structure.

The next task of analyzing the turnover is the study, quantitative measurement and generalization of the influence of factors on the dynamics and a change in the volume of turnover. Using factor method Initially, the influence of various factors on the volume and structure of turnover is studied, then the relationship between factors and the most significant of them are selected that have the greatest impact on the change in the amount of implementation. This information is used when planning turnover.

The ratio of various factors is constantly changing. The trade enterprise should know the general state of the market, the amount of existing demand, the rate of its change, the level of market prices, the influence of competition, etc., which species and segments should be focused when planning the volume and structure of trade.

The most important factor in the development of trade is the security of the company by commodity resources. As the main type of resources of the enterprise, commodity resources have a direct impact on the state of almost all indicators of its economic activity. They are inextricably linked with many parties to the functioning of retailers.

A group of factors associated with commodity support affects the turnover about the changes in the magnitude of the inventory (ZN - stocks at the beginning, ZK - stocks at the end of the period), the receipt of goods P goods, other disposal of goods V. Between the indicators listed, there is a certain balance sheet. It is expressed by the Formula of the Commodity Balance:

ZN + P \u003d O + B + ZK.

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

The increase in the initial stocks and the receipt of goods provide positive influence in the amount of the sale of goods; Their decrease, on the contrary, contributes to the reduction in the size of the implementation. Reducing other disposal of goods, reducing end stocks lead to an increase in turnover, and their increase is to reduce.

commercial commodity purchase

Analysis of retail turnover indicators allows you to establish basic high-quality and quantitative indicators of the store operation in the current period. From the depth and completeness of the analysis, the economic validity of the calculations for the upcoming period depends on the outcome of the analysis.

According to the results of the analysis, it can be judged to some extent a sales forecast and customer demand are satisfied, which caused changes in the turnover for the reporting period, to assess the degree of compliance of the actual results of the company's activities of the planned strategy.

The data of accounting, statistical and operational reporting are essential for the analysis of turnover. It is starting from determining the volume of turnover (in monetary terms or in natural indicators) for a certain period (decade, month, quarter, half year, year). The obtained reporting data is compared with the predicted indicators for these periods.

Analyzing the turnover, the economist identifies patterns in its development. For this purpose, the dynamics of turnover in current and comparable prices is calculated.

The growth dynamics of turnover in current prices (D) is calculated by the formula:

The actual turnover of last year - 2600 thousand rubles;

Sales forecast of the reporting year - 2800 thousand rubles;

The actual turnover of the reporting year is 3000 thousand rubles.

Decision:

1) Calculate the percentage of sales forecast:

2) Calculate the dynamics of turnover at current prices:

The dynamics of the growth of turnover in comparable prices are calculated by the formula:

If prices have changed in the analyzed period, the actual data for the sale of goods must be expressed in prices in which the trade turnover was predicted. For this, the price index is calculated. In the conditions of the noticeable influence of inflationary processes on the economic life of the country, which caused the high growth rates of price and depreciation of money, the use of the price index acquires particular importance. The price index shows the change in the cumulative value of a certain number of goods for the analyzed period. The index is calculated by the formula:

where IP is the price index, P1 - the price in the reporting period, P0 is the price in the base period (in a forgive year), received for 100%.

The actual turnover of the reporting year in comparable prices is calculated by the formula:

where is the fact. T / O - Actual trade turnover, IP - price index.

A task. The turnover of last year in the store amounted to - 20 million rubles, the turnover of the reporting year - 24 million rubles. In the reporting year there was a rise in prices by 40%. Calculate the dynamics of turnover in current and comparable prices:

1) Calculate the dynamics of turnover at current prices:

2) Determine the price index:

3) Calculate the actual turnover of the reporting year in comparable prices:

4) Calculate the dynamics of turnover growth in comparable prices:

As can be seen from the calculations, the turnover of the reporting year has increased compared with last year at current prices by 20%, but after calculating the dynamics of turnover in comparable prices, it turned out that the turnover was increased by increasing prices. At unchanged prices of the base period, the turnover would be only 17 million. rub., or 85%. In the way, the turnover rose in the reporting year only due to the increase in prices, and not by increasing the number of sales of goods.

The comparability of retail turnover is influenced by changing the mode of operation of the store, for example, if the store worked, due to a number of reasons, an incomplete number of calendar days.

For clarity and comparability, the data required for analysis is reduced to analytical tables.

The methodology for conducting the analysis will be illustrating on the example of the data of the trading enterprise (see Table). Analysis I carry out the comparison method: the actual turnover of the reporting year is comparable to the sales forecast. The table shows that the reporting plan of the reporting year was carried out by 103.4% (5480: 5300 * 100), and compared with last year, the turnover increased by 20.2% (5480: 4560 * 100), while according to the forecast it should There was 16.2% (5300: 4560 * 100). As a result of the analysis of the total volume, the turnover establishes that in the reporting year there was a rise in 2.4%.

Now it is necessary to recalculate the trade turnover of the reporting year at the pricing of last year. In our example, it amounted to 5351.6 thousand rubles. (5480: 1.024). Thus, the implementation of the Plan will be not 103.4%, as indicated above, and 101% (5351.6: 5300 * 100), compared with last year, the turnover increased by no 20.2%, but by 17.4% (5351, 6: 4560 * 100). As a result of over-fulfillment of sales forecast in the reporting year, a trade enterprise sold goods by the population by 51.6 thousand rubles. More than planned, and compared with last year, sales increased by 791.7 thousand rubles.

T a b l and c a

Commodity	Report last year, thousand rubles.	Reporting year
Commodity	Report last year, thousand rubles.	Forecast, thousand rubles.	Fact. Commodity turnover, thousand rubles.	Performance, %	In relation 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

A further analysis of the total turnover is carried out in quarters, which allows you to determine the uniformity of sales throughout the year and reveal the degree of customer demand for the seasons.

Analysis of the implementation of the sales prediction in quarters must be supplemented by an analysis of the sale of goods by month. This analysis makes it possible to estimate the uniformity of the forecast of the turnover inside the quarters, to identify the causes of the intended inconsistency of the actual data to the projected and adopt appropriate measures.

An analysis of the trade turnover of the trade enterprise for the commodity structure involves a quantitative and cost assessment of the implementation of individual goods and commodity groups, as well as determining the dynamics of structural shifts. Analysis results are used to study the conformity of the structure. commodity offer Buying demand and have a decisive impact on the formation of orders of suppliers.

Analysis of trade in commodity groups and individual goods is based on data from data from quarterly and annual reports on the sale of goods. The revealed results allow you to determine the positive parties to work, consolidate and develop them in the planned period, as well as open the shortcomings and outline measures to eliminate them to the future.

By establishing changes in the development of turnover, it is necessary to determine the reasons why they arose. Therefore, an analysis of the influence of the main factors that caused changes in turnover is an essential point of retail turnover. Here you can use the formula for the balance linking of retail turnover indicators:

Z1 + n + n \u003d p + v + e + y + z2,

where z1 - commodity reserves at the beginning of the planned period;

N - trading allowance;

P - receipt of goods;

P - implementation (sale) on the total volume and on individual commodity groups;

In - disposal of goods (return to the warehouse or transfer to another department);

E - natural decline;

Y - the markdown of goods;

Z2 - commodity reserves at the end of the period.

The impact on the volume of trade turnover indicators of the commodity balance can be calculated by a chain substitution method or by calculating the difference between the actual and planned values.

The volume of realization has a direct influence of factors such as the number of employees, the organization, productivity and efficiency of labor and the use of fixed assets.

Analysis of retail turnover is completed by conclusions on the basis and determination of the prospects for the growth of the total volume and changes in the structure of the sale of goods. Conclusions, generalizations and suggestions are used in the development of sales forecast and as an effective means of economic management, through which control over the implementation of goods is monitored and measures are being developed that ensure a steady growth of trade.

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