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

Retail trade is an exchange activity related to the sale of goods end consumers for personal, family, household or group use, and ensures the promotion of goods from manufacturer to consumer. The purpose of the analysis retail turnover is to study trends in the development of retail trade and substantiate growth reserves. For a more detailed analysis of the turnover, let us consider the indicators characterizing its growth in the context of quarters (Table 3.1.1). At the same time, we calculate the deviation of retail turnover from last year by quarters and for the organization as a whole using the following formula:

RTO = RTO - RTOprosh, where

RTOotch - retail turnover in 2009; RTOprosh - retail turnover in 2008.

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

Let's calculate retail turnover in comparable prices in order to determine the change in turnover without taking into account the price effect.

RTOsop c. =, where

RTOsop c. - retail turnover in comparable prices; RTOact. c. - retail turnover at current prices; I prices - price index (1.0629).

The rate of change in retail turnover in comparable prices is calculated using the formula:

Т change РТО =, where

RTO report. sop c. - retail turnover at comparable prices in 2009.

Table 3.1.1

Dynamics of retail turnover for the year and by quarters.

Period (Quarter)	Last year	Reporting year	Commodity price index	Trade turnover in comparable prices
Actual execution	Deviation from last year	Dynamics in current prices		Rate of change

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

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

Let's assess the retail turnover by product groups (table 3.1.2.). To do this, we will use the data of the State statistical reporting according to the form 3-bargaining "Report on retail trade" for 2008 and 2009 (Appendix 3.4). The dynamics of retail turnover in comparable prices is calculated as:

D RTO sop. q = * 100%;

Table 3.1.2

Analysis of the dynamics of the assortment of retail trade.

Product groups	Turnover	Price index	Maintenance 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. Clothes and underwear
2. Headwear
3. Jerseys
4. Hosiery
5. Other non-food items. goods
Holidays by bank transfer
Retail t / v outside the Republic of Belarus
Total retail sales network

In general, in terms of the organization, the turnover of the retail trade network in current prices increased in 2009 compared to last year by 15.49%, which totaled 1,253 million rubles, and in comparable prices increased by 8.66%, which totaled 769, 13 million rubles The growth of the retail trade network turnover was influenced by the growth of retail turnover in current prices, which increased by 16.09% compared to last year, which totaled 1164 million rubles. The greatest growth is observed in such groups of goods as: clothing and underwear 19.25%, which totals 563 million rubles, knitwear 17.27%, which totals 528 million rubles. The retail turnover of hosiery increased by 98 million rubles. (12.13%). A decrease in retail turnover is observed for such groups of goods as headwear by 33.3%, which totals 20 million rubles; other non-food products by 1.3%, which in total amounted to 5 million rubles. In general, in the organization, retail trade turnover in comparable prices increased compared to last year by 9.22%, which totaled 728.75 million rubles. The greatest growth is observed for such groups of goods as: clothing and underwear 12.2%, which totals 381.58 million rubles, knitwear 10.3%, which totals 341.86 million rubles. The retail turnover of hosiery increased by 51.3 million rubles. (5.5%). A decrease in retail turnover is observed for such groups of goods as: hats by 37.3%, which totals 21.9 million rubles; other non-food products by 7.1%, which totaled 24.13 mln. rubles, so the organization needs to pay for them Special attention... Vacation by bank transfer also increased by 6 million rubles. in current prices (66.7%) and in comparable prices by 5.19 million rubles. (56.8%). Retail trade turnover outside the Republic of Belarus also increased in comparison with 2008 both in current prices by 82.6 million rubles (9.72%), and at comparable prices 34.8 million rubles. (3.26%).

In order to improve the operation of stores and increase the volume of retail turnover, the organization plans to:

- to ensure constant control over the sale of the remainder of goods in the stores of UE "Torgodezhda", to prevent the presence of unmarketable and stale goods on sale, to take measures to return, replace goods that are not in consumer demand, to carry out markdowns and sales.
- open in retail network Unitary Enterprise "Torgodezhda" new shop on the sale of hosiery and knitwear in rented areas, which will increase retail turnover by 300 million rubles;
- take part in outbound trade events in Grodno and Moscow and additionally receive a turnover of at least 20 million rubles.
- holding joint activities with manufacturing enterprises: sales exhibitions, model demonstrations, purchasing conferences.
- to take part in fairs in Moscow, RF - to receive a turnover of 1,042 million rubles;
- for public holidays (February 23 - Day of Defenders of the Fatherland and the Armed Forces of the Republic of Belarus, March 8 - Women's Day, May 9 - Victory Day, Christmas, New Year and others) to conduct extended sales of the gift assortment;
- to take part in the exhibition-fair "Hello, School" - to get a turnover of 290 million rubles;

Evaluation of the implementation of the retail turnover plan for structural units is given in table. 3.1.3.

Table 3.1.3

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

Structural subdivision	In fact over the past year	Reporting year	Deviation	% To last year
	actually	% completion		from last year
Shop number 1
Shop number 2
Shop number 6
Shop number 14
Trade in the RF
School bazaar
Retail turnover

In the process of analyzing the fulfillment of the retail turnover plan by structural divisions, it was obtained that the plan was not fulfilled in all structural divisions. The greatest underfulfillment of the plan is observed in store No. 6 and amounted to 77.2 million rubles. (5.6%). The smallest under-fulfillment of the plan was at the store No. 2, which amounted to 36.3 million rubles. (0.9%). The plan for the school bazaar in 2009 was exceeded by 11.4%, which totals 27.4 million rubles. Retail turnover in the organization as a whole in 2009 increased by 15.49% compared to last year. Growth in turnover compared to the previous year occurred in all structural divisions: the largest - at store No. 1 (16.78%), and the smallest - at store No. 6 (10.73%). The trade turnover outside the Republic of Belarus also increased by 9.76%.

One of the indicators that characterizes the dynamics of the company's sales is the turnover. It is calculated in terms of sales prices. The analysis of the turnover gives an assessment of the qualitative and quantitative indicators of work in the current period. The validity of calculations for future periods depends on the conclusions made. Let's take a closer look at the turnover.

Inventory turnover

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

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

Terms

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

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

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

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

Example 1

Average stock:

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

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

Turnover and methods of its calculation

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

There are several types of turnover:

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

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

1) The classic formula for calculating turnover:

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

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

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

3) Turnover period:

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

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

4) Turnover at times:

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

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

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

5) Stock level:

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

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

Peculiarities

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

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

Example 2

The conditions for calculations are presented in the table.

Month	Implemented, pcs.	Remaining, pcs.







Average stock

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

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

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

Let's calculate the turnover at times:

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

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

Let's define the level of stocks:

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

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

Purpose

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

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

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

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

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

Types of trade

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

Methods

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

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

Data for calculations are taken from accounting, statistical reporting.

Dynamics

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

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

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

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

Example 3

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

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

Price index

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

Itz. = New / old

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

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

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

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

Example 4

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

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

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

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

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

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

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

Example 5

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


		Forecast, thousand rubles	Fact. trade turnover, thousand rubles

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

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

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

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

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

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

Formula for calculating retail turnover

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

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

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

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

The market process, trade, is manifested in the fact that the goods exchanged for money change their owner: from the seller to the buyer, and the buyer can be both the final consumer of the goods and just a reseller helping to bring the goods from production to consumption ... However, with the change of ownership, the need for physical movement of the goods also arises, although it may not coincide in time and place with the moment of sale. Moreover, a product can change one owner or even several without changing its physical location and, conversely, can be transported long distances from warehouse to warehouse without being sold.

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

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

The turnover provides for the potential for multiple (multi-link) transfer of goods from one owner to another. Linkage of commodity circulation (commercial or trade-organizational) - the number of transitions of goods from one owner to another; warehouse link - the number of goods transported from one warehouse to another. All other things being equal, repeated resale of the goods, i.e. a large number of trade and organizational links, as well as warehouses, which bypasses the goods on the way from the producer to the consumer, increase the costs of circulation, and, consequently, the value of the goods and its price. It is disadvantageous to end customers, but beneficial to intermediaries. This phenomenon is widespread in the food trade, in the petroleum product trade, etc.

Turnover is the total of all accounting sales and services, as well as revenue from commissions, direct and transit operations (the goods come from the supplier directly to the buyer without intermediate storage in the warehouse), commission payments and reimbursement of expenses associated with intermediary activities (and not the cost sold goods) Minashkin V.G. A course of lectures on the theory of statistics. / Moskovsky State University economics, statistics and informatics. - M., 2000. - p.21 ..

Commodity turnover - the process of exchanging goods for money, the value of the mass of commodities at appropriate prices; it is equal to the seller's cash proceeds and the buyer's cash expenditures M.G. Nazarov. Socio-economic statistics course. - M .: Finstatinform, UNITY-DANA, 2000. - P.323 ..

Where T is the turnover, i.e. the volume of goods sold in value terms;

q i - the amount of the i-th product sold in natural units;

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

NS -- number i-x goods (their assortment types and varieties).

Trade turnover is a synthetic indicator, it develops:

· From separate purchase and sale assets, i.e. is a function of the number of customers and the average size of their purchases;

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

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

· From purchases by individual socio-demographic groups of consumers M.G. Nazarov. Socio-economic statistics course. - M .: Finstatinform, UNITY-DANA, 2000. - P.323 ..

Macro-level trade is characterized by several sub-indicators, including:

· Gross turnover - the sum of all sales and resales during the transfer of goods from one owner to another, etc .;

· Net turnover - cleared from re-invoicing and reflecting the final volume of sales;

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

Wholesale turnover is the volume of goods sold by manufacturers or resellers to buyers for further use in commercial turnover. An obligatory sign of a wholesale operation is the presence of an invoice.

Wholesale trade is the sale of goods in large quantities to organizations retail and Catering for subsequent sale to the population, industrial and other enterprises and institutions - for production purposes and off-market consumption. Depending on the use of commodity resources, there are three types wholesale turnover for sales: sale of goods to retail and industrial organizations, as well as for export; interstate leave (sale of goods outside the republic to other states on the basis of concluded intergovernmental agreements); intrasystem vacation (sale within the republic by one wholesaler to another).

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

Retail turnover is one of the important indicators of the standard of living, material and cultural condition of the country's population. To characterize the standard of living of the population, it is used whole system analytical indicators that are based on the volume of goods turnover: the volume of consumption of certain types of food and non-food products, provision of the population with cultural and household goods, compliance of consumption with rational standards, etc. Belyaevsky G.D. Market statistics for goods and services. - 2nd ed., Rev. and add. Finance and Statistics, 2003 - P.232 ..

The economic essence of retail trade is expressed by relations associated with the exchange Money for goods. Retail turnover transfers goods to end consumers and characterizes the completion of the circulation process. Goods from the sphere of circulation enter the sphere of consumption, become the property of the consumer, are used or form a consumer fund, that is, they cease to be goods.

Retail turnover is the sale of goods to the population for cash and non-cash payments by retail trade and public catering organizations, individual entrepreneurs, as well as organizations of other sectors of the economy that have a retail network or catering establishments on their balance sheets. Retail turnover is divided into retail turnover in trade and retail turnover of public catering.

The retail trade includes:

1) sale of goods to the population for cash and by bank transfer;

2) sale of goods on credit with payment by installments;

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

4) sale of durable goods based on samples;

5) sale of empty containers.

Retail turnover in general for Russian Federation is formed on the basis of statistical materials received from the territorial bodies of state statistics.

In modern statistics, it is very difficult to determine the gross and net trade turnover. The level of turnover is studied on the basis of special surveys of entrepreneurs. A new indicator is introduced into statistical use: the turnover of retail enterprises and organizations, which does not require recalculation, exclusion of non-retail sales, etc. It characterizes the trading activity of the sub-branch of trade of M.G. Nazarov. Socio-economic statistics course. - M .: Finstatinform, UNITY-DANA, 2000. - P.323 ..

In addition, a distinction is made between the turnover of: store (trade item); firms (enterprises); region, turnover of one of the forms of trade, in particular of any form of ownership; trade turnover in general. A special place in the system of indicators is occupied by turnover per capita, which reflects (with a certain degree of accuracy) the average level of satisfaction of demand (often this indicator is calculated from the data of sample panels as the purchase of goods per one household member).

In statistics, turnover is a quantitative measure of the volume of sales / purchases of goods in value units. Its natural content is characterized by a parallel indicator - the number of goods sold. Free transfer of a product or service (provision, assistance, movement) is not a commodity circulation. In the narrow sense, commodity turnover is understood only as the purchase and sale of a product, while the sale of services is distinguished independently.

Trade volumes are determined by trade statistics. Large and medium trade organizations they submit a monthly report on the turnover; for small enterprises, sample quarterly observations are used. The volume of sales of agricultural products and other consumer goods in the markets is also determined on the basis of quarterly sample observation Ivanov Yu.N. Economic statistics. Textbook - 2nd ed., Add. - M .: INFRA-M, 2002 - P.274 ..

On federal level the volume of turnover is linked to data customs statistics and households, as well as with commodity resources by compiling a balance of commodity support for retail turnover. At the regional level, the total volume of retail trade should be consistent with the data of household statistics on household spending on the purchase of goods.

Closely related to the statistics of commodity turnover is the statistics of commodity stocks, which determines their volume and composition in the commodity distribution network. Its main indicators are: the supply of commodity turnover in days (the ratio of the volume of stocks for a certain number to one-day turnover), the rate of commodity turnover (the ratio of commodity turnover for a certain period to the average stock for the same period) and the duration of one turnover in days (the ratio of the average commodity stock to one-day turnover). Inventory statistics are an important source for studying the degree to which the demand of the population for certain goods and the compliance of the offered goods with demand are met.

Organization of trade

The main purpose of trade in consumer goods is to meet the needs of the population in goods and services. The achievement of this goal is characterized by the total volume of sales of goods to the population. When goods are sold to the consumer, the produced product finds its expression in public recognition. Trade turnover characterizes the volume of consumption material goods, expresses the economic relations arising in the process of movement of goods from the sphere of production and circulation to the sphere of personal consumption. The essence of trade is manifested in economic relations associated with the exchange of goods and services on the market in the process of buying and selling.

The turnover characterizes the processes developing in the sphere of commodity circulation, and the factors influencing the formation of supply and demand, and reflects the economic relations between producers and consumers.

The turnover allows you to determine the conditions under which the relationship between supply and demand in the market develops. This makes it possible to establish how the relations between producers and consumers of goods are realized in a particular market, what conditions determine the trends in the formation and development of supply and demand in the subsequent period and in the future.

Trade turnover reflects the level of development of productive forces, living conditions, i.e. characterizes the volume and structure of social needs. The satisfaction of needs occurs through the consumption (use) of a specific product purchased mainly on the market. Trade turnover characterizes the volume of sales of goods, therefore, by its value, one can judge the scale and level of satisfaction of demand.

The turnover allows you to assess the nature of the distribution between the participants in the market process, the links and the sequence of stages of commodity circulation, the connection between the production sphere and trade intermediaries, the levels and length of the distribution channels. The turnover characterizes the distribution of sales of goods by territories and regions of the country, by specific firms engaged in the sale of goods, by individual groups of goods.

Trade turnover is a macroeconomic indicator. The state collects and processes data on trade turnover at different levels of management in order to identify general patterns and trends, identify the location of individual submarkets, analyze interregional exchange and social and regional differences in the per capita level of trade.

Turnover is the most important indicator commercial enterprise, a measure of performance. The volume of sales of goods characterizes the competitive position of the enterprise in the market, its share in the total volume of sales and the degree of stability of the position in the market, the ability to sell goods that are in demand by consumers and ensure the receipt of targeted and stable results. Evaluation of the competitiveness of a trading enterprise in a specific market or its segment is based on a thorough analysis of turnover and allows you to determine the potential opportunities of the enterprise in the market. The results of the study are taken as a basis when developing a company's strategy, its assortment policy, making decisions on including in the assortment or withdrawing various goods from sale, and working out the optimal proportions of turnover.

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

The needs and requirements of consumers for the product are constantly changing, therefore, the success in the market belongs to the trading company that has been able to best adapt to the optimal satisfaction of demand. Knowing the volume and structure of turnover, the company can anticipate the change in the phases of the demand cycle and the life cycle of the product and revise the strategy in accordance with the changing conditions of competition in the market. These trends are reflected in the dynamics and structure of the trade of a trading entity.

Turnover is an indicator of the size of an enterprise, an indicator of cash receipts for goods sold, the basis for determining the need for material, labor and financial resources... It reflects the different sides economic activity the enterprise and its 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. at actual sales prices, including all taxes included in the retail price.

The economic essence of retail trade is manifested in the exchange of consumer money income for goods and services in the process of sale and purchase and in the economic relations associated with this exchange.

The retail turnover, along with the cost of goods sold to the population for cash and non-cash payments, also includes the cost of:

Items sold by mail;

Goods sold on credit;

Goods handed over for commission (at the time of sale);

Durable goods sold on the basis of samples;

Subscription-based prints;

Packaging not included in the price of the product;

Sold empty containers.

In the process of retail sale, goods are completely transferred from the sphere of circulation to the sphere of consumption. The sellers are, as a rule, retail organizations: shops, pharmacies, tents, pavilions, kiosks, gas stations, distribution and distribution trade network. However, the place where the sale and purchase of goods takes place is not an important point in economic characteristics retail turnover. The sale of consumer goods for personal consumption can also be carried out in food and non-food markets, from warehouses of manufacturing enterprises and wholesale enterprises, at auctions, in workshops, pharmacies, kiosks, on board an aircraft, in passenger trains etc. In addition to those listed, these may be organizations of other industries if they sell outsourced consumer goods or consumer goods. own production to the population through their trade network or with payment through their cashier.

As you can see, the feature characterizing the status of a seller is not the main or the only one when referring sales to retail turnover. The main goals are the acquisition of goods - for personal or industrial consumption. Therefore, in recent years, the retail trade turnover also includes the sale of goods to organizations through which the joint consumption of goods is carried out. These organizations include: sanatoriums and rest homes, hospitals, kindergartens and nurseries, nursing homes.

In essence, retail trade turnover is a synthetic indicator, since it is made up of individual acts of purchase and sale, sales of individual goods, turnover of all firms or all regions. Turnover is a gross indicator of the realization of the value of goods, it depends on the total number of goods sold and the unit price of goods. The total volume of retail turnover is equal to the product of the sold quantity of goods of each item by the price per unit of goods.

As an economic indicator, retail turnover has a number of disadvantages, its growth does not always mean the actual satisfaction of demand. This is due to the fact that the value of the volume of trade turnover can vary significantly under the influence of price and structural changes. For example, with an increase in the volume of sales in value terms, there may be a decrease in volume.

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

The total volume of sales of goods for the reporting and previous periods in current and comparable prices;

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

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 at purchase prices;

Availability of goods in the warehouse, compliance with their standards;

Time of inventory circulation;

Cost intensity and profitability of sales of individual products and product groups;

Turnover per employee, per seller;

Trade turnover per 1 m 2 of retail space;

The number of buyers for the analyzed period;

The degree of satisfaction of demand (completeness of the purchase, its average cost, the intensity of the flow of buyers), etc.

The wider the list of analyzed indicators, the more opportunities for in-depth analysis of trends in the development of goods turnover, changes in the structure of customer demand, assessment of the efficiency of using the resources of the enterprise. This allows you to most accurately determine what and in what quantities, at what price you need to sell on the market, or buy what will be used the greatest demand from consumers. The study and comparison of the cost intensity of the sale of goods make it possible to choose those of them that give the greatest profit, are the most profitable.

These indicators are the most important tools for the formation and optimization of the assortment of goods. They allow you to take into account changes in consumer demand and make timely decisions on improving the efficiency of the use of commodity resources.

The analysis of trade turnover allows you to monitor the sale of goods, meet consumer demand, determine trends in the volume and structure of trade, identify internal reserves for the development of trade, the direction of its optimization, and have an operational impact on the trade process.

The purpose of the turnover analysis is to obtain the information necessary for a trading enterprise to make a decision about what and in what quantities it should sell on the market in the future in order to ensure that the necessary profit is obtained.

To achieve this goal, it is necessary to determine the tasks of the analysis of trade turnover. They boil down to the following:

Analysis of turnover in the preplanned period, checking the degree of its implementation in comparison with the plan or the previous period; identification of all changes that have occurred in the volume, composition and structure of trade during this period.

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

Revealing of internal reserves, ways and possibilities of optimization of commodity circulation and improvement of its assortment structure.

The choice of indicators and acceptable methods to obtain more accurate and objective results is important in the analysis. When analyzing the turnover, dynamics indicators, absolute, relative and average indicators, cost and natural indicators, balance method, comparison methods are used, chain substitution, method of absolute and relative differences, index, integral, graphical methods, etc.

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

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

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

If a trading enterprise has several stores in its composition, then it is required to ensure the comparability of commodity turnover in the trading network. In the event of a change in the composition of the trading network during the analyzed period, the actual turnover must be adjusted taking into account its commissioning and disposal. To adjust the turnover, it is necessary to subtract the turnover of closed structural divisions, and according to the introduced trade network, add the additionally obtained turnover.

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

The second stage in the analysis of turnover is the analysis of its dynamics, which is necessary to assess the trends of its development in the analyzed period. The dynamics is characterized by the rate of change in trade turnover (chain, basic and average annual); by the nature of their changes, they evaluate the positive or negative results of the enterprise. Therefore, the dynamics should be assessed primarily in comparable prices. On this stage analysis should evaluate the dynamics of the average price level, the size of the price range for the most significant goods, the dynamics of turnover per 1 m 2 of 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 profit from sales. Each firm must ensure that the rate of growth in turnover does not exceed the rate of growth in profits.

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

For this purpose, the rhythm of the turnover is analyzed. This analysis is especially important for trading. food products, which is due to the continuity of their consumption. An important indicator this analysis is the coefficient of rhythm, which is calculated as the ratio of the number of periods for which the turnover plan is fulfilled to their total number.

The seasonality index shows how many percent the turnover of a given quarter deviates from the average quarterly value in one direction or another under the influence of seasonal factors.

Seasonal fluctuations in trade turnover are most characteristic of non-food products (clothing, shoes, etc.). A striking example of seasonality is the increased sales of goods before the start of the school year in schools, before the New Year celebrations.

The third stage of the analysis is the study of the composition of trade. The composition of the turnover is studied by its types, forms of sale, forms of payment, by structural divisions, sections, departments and other characteristics.

The analysis of the composition of the turnover is carried out in absolute and relative terms. A relative indicator is the share certain types turnover in total. The composition of the turnover is studied both in comparison 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 the turnover, it is important to compare the turnover per employee and per 1 m 2 of sales area in the context of individual structural divisions of the company.

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

The fourth stage of the analysis is the study of the structure of trade, which makes it possible to establish changes in the nature of consumer demand. Analysis of the structure of turnover allows you to assess the tendency of its change using the indicators of the time series.

The study of turnover by commodity structure involves the definition specific gravity each product group in the total sales. The change specific weights for the previous periods allows to identify certain trends in the development of trade. The analysis of the structure of trade should be carried out by quarters and months, which will allow studying the uniformity of sales, seasonal fluctuations in trade. This is necessary for the correct formation of the assortment of goods, for the formation of orders to suppliers.

The particular importance of studying the structure of trade is associated with the fact that different goods have different costs and profitability. Changes in the volume of sales of certain groups of goods directly affect the size and level of profit.

The analysis of the volume, composition and structure of turnover must be carried out for individual structural divisions of a trading enterprise (stores), and within them - for departments, sections. The purpose of such an analysis is to identify and eliminate the shortcomings of their trading activities... The methodology and sequence of analysis of turnover by structural divisions are the same as in the analysis of turnover in terms of total volume and structure.

The next task of the analysis of trade is the study, quantitative measurement and generalization of the influence of factors on the dynamics and change in the volume of trade. When using the factorial method, first, the influence of various factors on the volume and structure of trade is studied, then the relationship between the factors and the most significant of them are selected that have the greatest impact on the change in the volume of sales. This information is used in planning turnover.

The ratio of various factors is constantly changing. A trading company must 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 types and segments it should focus on when planning the volume and structure of trade.

The most important factor in the development of trade is the provision of an enterprise with commodity resources. As the main type of enterprise resources, commodity resources have a direct impact on the state of almost all indicators of its economic activity. They are inextricably linked to many aspects of how retail businesses operate.

A group of factors related to commodity supply affects the turnover of O through changes in the value of commodity stocks (Zn - stocks at the beginning, Zk - stocks at the end of the period), receipts of goods P, other disposal of goods B. There is a certain balance relationship between the listed indicators. It is expressed by the product balance formula:

Zn + P = O + B + Zk.

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

The increase in initial stocks and the receipt of goods have positive influence for the amount of the sale of goods; their reduction, on the contrary, contributes to a reduction in the size of sales. A decrease in other disposal of goods, a decrease in ending stocks lead to an increase in trade turnover, and their increase - to a decrease.

commercial commodity purchase

Analysis of indicators of retail turnover allows you to establish the main qualitative and quantitative indicators of the store in the current period. The economic feasibility of calculations for the coming period depends on the depth and completeness of the analysis, the correctness of the conclusions drawn from the results of the analysis.

Based on the results of the analysis, it is possible to judge to what extent the sales forecast has been fulfilled and customer demand has been satisfied, what caused the changes in the turnover for the reporting period, to assess the degree of compliance of the actual results of the enterprise's activities with the planned strategy.

The data of accounting, statistical and operational reporting are the main ones for the analysis of trade turnover. It begins with determining the volume of trade (in monetary terms or in physical terms) for a certain period (decade, month, quarter, half year, year). The reported data obtained is compared with the projected indicators for these periods.

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

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

Actual turnover of the last year - 2600 thousand rubles;

Sales forecast for the reporting year - 2800 thousand rubles;

Actual turnover of the reporting year - 3000 thousand rubles.

Solution:

1) calculate the percentage of fulfillment of the sales forecast:

2) calculate the dynamics of turnover at current prices:

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

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

where Ip is the price index, P1 is the price in reporting period, Р0 - price in the base period (last year), taken as 100%.

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

where Fact. t / rev. - actual turnover, Iр - price index.

Task. Last year's turnover in the store was 20 million rubles, the turnover of the reporting year was 24 million rubles. In the reporting year, prices increased by 40%. Calculate the dynamics of turnover at current and comparable prices:

1) Let's calculate the dynamics of turnover in current prices:

2) Let's define the price index:

3) Let's calculate the actual turnover of the reporting year in comparable prices:

4) Let's calculate the dynamics of the growth of trade turnover in comparable prices:

As can be seen from the calculations, the turnover of the reporting year increased by 20% compared to last year in current prices, but after calculating the dynamics of turnover in comparable prices, it turned out that the turnover increased due to the increase in prices. At constant prices of the base period, the turnover would have amounted to only 17 million. rubles, or 85%. Thus, the turnover increased in the reporting year only due to the rise in prices, and not due to an increase in the number of sales of goods.

The comparability of retail turnover is influenced by a change in the operating mode of the store, for example, if the store was open, for a number of reasons, an incomplete number of calendar days.

For clarity and comparability, the data required for analysis is summarized in analytical tables.

We will illustrate the analysis methodology using the example of data from a trading enterprise (see table). The analysis will be carried out by the comparison method: the actual turnover of the reporting year is comparable with the sales forecast. The table shows that the turnover plan of the reporting year was fulfilled by 103.4% (5480: 5300 * 100), and compared to last year, the turnover increased by 20.2% (5480: 4560 * 100), while according to the forecast it should was increased by 16.2% (5300: 4560 * 100). As a result of the analysis of the total volume of trade, it was found that in the reporting year there was a rise in prices by 2.4%.

Now it is necessary to recalculate the turnover of the reporting year at the prices of the previous year. In our example, it amounted to 5351.6 thousand rubles. (5480: 1,024). Thus, the implementation of the plan will not be 103.4%, as indicated above, but 101% (5351.6: 5300 * 100), compared to last year, the turnover increased not by 20.2%, but by 17.4% (5351, 6: 4560 * 100). As a result of overfulfillment of the sales forecast in the reporting year, the trading enterprise sold goods to the population for 51.6 thousand rubles. more than planned, and compared to last year, the volume of sales increased by 791.7 thousand rubles.

Table

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

Further analysis of the total turnover is carried out by quarters, which makes it possible to determine the uniformity of sales throughout the year and to identify the degree of satisfaction of customer demand by seasons.

The analysis of the fulfillment of the sales forecast by quarters must be supplemented with the analysis of the sale of goods by month. This analysis makes it possible to assess the uniformity of the implementation of the forecast of turnover within the quarters, timely identify the reasons for the planned discrepancy between the actual data and the predicted ones and take appropriate measures.

The analysis of the turnover of a trading enterprise by commodity structure involves a quantitative and cost assessment of the sale of individual goods and commodity groups, as well as the determination of the dynamics of structural changes. The analysis results are used to study the conformity of the structure product offer customer demand and have a decisive influence on the formation of orders from suppliers.

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

Having established changes in the development of trade, it is necessary to determine the reasons why they have arisen. Therefore, the analysis of the influence of the main factors that caused changes in trade turnover is the most important point in the analysis of retail trade. Here you can use the formula for balancing retail turnover indicators:

Z1 + H + P = R + B + E + Y + Z2,

where Z1 - stocks of goods at the beginning of the planning period;

H - trade markup;

P - receipt of goods;

Р - realization (sale) by total volume and by separate commodity groups;

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

E - natural loss;

Y - markdown of goods;

Z2 - inventory at the end of the period.

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

The sales volume is directly influenced by such factors as the number of employees, organization, labor productivity and efficiency and the use of fixed assets.

The analysis of retail turnover ends with conclusions based on the results and determination of the prospects for growth in the total volume and changes in the structure of sales of goods. Conclusions, generalizations and suggestions are used in the development of a sales forecast and as an effective means of economic management, through which control over the progress of the sale of goods is carried out and measures are developed to ensure a steady increase in turnover.

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