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economic sense

The activity of any retail trade organization is aimed at selling goods, where the company acts as an intermediary in bringing wealth to the final buyer. End consumers, acquiring values, create the main cash flows of the company and bring it the maximum income. The amount of money received from buyers form the turnover. And the higher this value, the better: every enterprise seeks to increase it.

Calculation formula

The turnover is calculated using different formulas. The simplest one looks like this:

C - price;
K is the quantity.

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

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

accounting accounts;
primary documents;
statistical reporting.

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

Data is taken for the year, quarter, month.

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

DN KD - cash on hand at the end of the working day;
DS KD - money on accounts at the end of the working day;
DN ND - cash in hand at the beginning of the working day;
DS ND - money in the accounts at the beginning of the working day.

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

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

Indicator analysis

Why analyze retail turnover? This is necessary to:

track the dynamics, compared with previous periods;
conduct a factor analysis;
determine the structure of trade;
draw conclusions about the validity of planned values;
check the implementation of the plan;
determine the breakeven sales volume.

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

Analyze the turnover according to the following scheme:

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

Dynamics is calculated in current and comparable prices. Turnover at current prices - the total value of the sale of goods. If we remove the amount by which prices have increased from this value, then we get a turnover in comparable (conditionally constant) prices.

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

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

The essence of the calculation method in comparable prices is not to take into account the cost growth factor due to inflation, and to obtain real data on changes in sales and revenue. The calculation formula will look like this:

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

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

C1 - price in the reporting period;
P0 - price in the base period (taken as 100%).

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

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

Consider what the decline and growth of the indicator over the past 2 years can mean.

Calculation example

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

Table 2. Calculation example

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

Cosmetics

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

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

Thus, the growth in the turnover of cosmetic products in 2017 was achieved only by increasing prices, but in fact, sales decreased. But in general, for all categories, the dynamics is positive.

Summary

Trade turnover is the most important indicator characterizing the activity of any trade organization. It is important not only to know its meaning (in itself it will not say anything), but to apply it to the analysis of dynamics and structure. Once it is established that changes have occurred, their causes must be found. Based on the results of the analysis, conclusions are drawn about the prospects for the growth of trade in future periods and the need to change its structure.

INTRODUCTION………………………………………………………………………….3

Chapter 1

1.1. The concept and significance of retail turnover in the country's economy………………………………………………………………………………..5

1.2. Composition of retail turnover………………………………….......8

1.3. Indicators of the retail turnover plan………………………..10

CHAPTER 2. METHODOLOGY FOR CALCULATION OF RETAIL TURNOVER…13

2.1. Planning the total volume of retail turnover………….13

2.2. Retail turnover planning by quarters, months, product groups……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

CHAPTER 3. CALCULATION OF RETAIL TURNOVER………………….17

3.1. Calculation of turnover by enterprise, by quarters……………....17

3.2. Calculation of turnover by commodity groups………………………....19

3.3. Calculation of the standard of commodity stocks for the enterprise……………….19

3.4. Calculation of commodity supply…………………………………………...25

CONCLUSION………………………………………………………………….27

LIST OF USED SOURCES………………………….29

APPENDIX ……………………………………………………………………31

INTRODUCTION

Course work is done on the topic: “Retail turnover, its composition. Methodology for calculating the turnover for the planned year. The topic is relevant and modern, as the importance of retail trade and retail trade turnover in the economy of the Russian Federation is very great. Through the retail trade network, the population is supplied with food and consumer goods. With an increase in retail trade turnover throughout the country, the standard of living of the population increases.

With an increase in the purchasing power of the population, an increase in retail trade occurs.

Recently, there has been a significant increase in retail turnover, many new, modern goods appear, an increase in the income of the population leads to the fact that people tend to buy more good and high-quality goods, thereby contributing to the development of the retail trade network.

In recent years, new stores have been opened, equipped with the latest technology.

Retail is currently developing in two directions; on the one hand, the creation of large supermarkets, in which the product range is not limited, and on the other hand, the approach of retail trade to the population through a network of small convenience stores, with the most necessary list of goods.

The faster the product is sold, the faster a new one will be purchased, with an increase in the turnover of goods, inventory increases, thereby restructuring the trading network.

At present, there is a predominance of retail over wholesale, as the population does not stock up consumer goods and food products for the future, because the market is oversaturated with goods, that is, a person can go and buy the goods he needs at any time.

The purpose of the course work is to calculate the key performance indicators of a retail enterprise based on the trade balance.

The objectives of the course work is to calculate the turnover of the enterprise, by quarter, by commodity groups, the calculation of the standard of inventory for the enterprise and commodity supply. The object of the study is the enterprise "Alex" LLC.

The course work consists of three parts.

In the first part of the course work, the relevance and modernity of the chosen topic are revealed, the tasks and goals of the course work are set.

Part II of the course work discusses the methodology for calculating retail turnover, that is, planning.

In the third part of the course work, the practical part of the course work is revealed, a specific enterprise is studied, indicators are studied, and an analysis of its activities is made.

CHAPTER 1. THE ROLE OF RETAIL TURNOVER IN THE COUNTRY'S ECONOMY

1.1. The concept and significance of retail turnover in the country's economy

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

It can be produced:

legal entities engaged in retail trade and catering, for which trading activity is the main one (shops, catering establishments, tents and others);

legal entities engaged in trade, but for which trading activity is not the main one (firm stores, shops at industrial enterprises, etc.);

individuals selling goods in clothing, mixed and food markets.

The turnover of retail trade for the purposes of statistical observation is set in retail prices - actual sold prices, including trade margin, value added tax and excise.

Retail trade turnover is established on the basis of accounting data. When selling goods for cash directly to the population using cash registers, it is mandatory to issue a cash receipt (account) to the buyer. Therefore, the presence of a cash receipt (account) is an obligatory sign of a transaction related to retail trade turnover.

Thus, the essence of retail trade turnover is expressed by economic relations associated with the exchange of cash funds of the population for purchased goods in the order of sale.

The retail trade turnover reflects the economic process of exchanging goods for money in accordance with the requirements of the market mechanism, the social process of the transition of the mass of commodities into the sphere of consumption, i.e. satisfaction of consumer demand, the financial process of the formation of cash proceeds. At the level of individual enterprises, the relationship between retail turnover and other performance indicators of trade organizations should be taken into account. At the same time, such a ratio in the development of these indicators, which is presented in models of strategic regulation of trade turnover, is considered optimal.

The first model of strategic regulation of retail trade balances the supply and demand of goods. This becomes possible under the following conditions:

I P > I T > I TZ > I C,

where I P is the index of growth in the receipt of goods;

I TK - the index of growth in the amount of commodity stocks;

I C - index of growth in the volume of demand of the population.

The second model of strategic regulation of retail turnover provides for increasing the efficiency of the economic activity of a trading enterprise. This is achieved under the condition:

I PR > I T > I FOT > I H,

where I PR is the index of growth in the mass of profit;

I T - index of growth in the volume of trade;

I FOT - the growth index of the wage fund;

I H - index of growth in the number of employees.

Or: I R > I PT > I Z,

where I R is the index of growth in the level of profitability (in % of turnover);

I PT - index of labor productivity growth per worker;

I З - index of growth of the average salary of one worker.

At the federal level, the turnover indicator of a retail trade organization (the value of sales as a whole) is used as one of the main indicators for assessing the socio-economic situation of the country when characterizing the scale and structure of the consumer market. Sales have a significant impact on cash flow, determine budget revenues, and are reflected in many other macroeconomic indicators.

Changes in the standard of living of the population are judged by the growth rate of sales and changes in their structure.

The sales volume is one of the indicators of the reproduction process, characterizes the final stage of the movement of goods from the sphere of circulation to the sphere of consumption. Its volume and changes reflect important proportions of the national economy: the ratio of the growth rates of production of means of production and consumer goods, the distribution of national income to the consumption fund and the accumulation fund, the share of individual wages in national income, the scale and level of satisfaction of the population's demand for goods, and the like. So, in statistical reports for the Russian Federation, the structure of retail trade turnover by form of sale was formed, for example, for December 2000 and December 1999 in the following ratios:

Large and medium retail organizations (18% and in December 1999 - 19%);

Large and medium non-commercial organizations (11% and 12%);

Small retail businesses (27% and 24%);

Small businesses in other sectors of the economy (16% and 16%).

In general, in the country in recent years there has been a positive trend towards an increase in the share of non-food products. To a certain extent, these changes testify to the emerging trend of growth in the level of income of the population. Trade turnover between Russia and China at the end of the current year exceeded $40 billion against $33 billion in 2006; between Belarus and Russia in 2007 amounted to more than 25 billion dollars; between Russia and Turkey last year amounted to 15.2 billion dollars, which is 40% more than in 2006; between Serbia and Russia in 2007 amounted to 2.73 billion dollars; between Russia and Moldova increased by 40%, exceeding $1.3 billion; at present, the trade turnover between Russia and Iran is $2 billion, and so on.

Retail turnover is the basis for determining the need for all types of resources (material, labor, financial) and at the same time occupies a subordinate position in relation to profit.

Retail turnover is measured by:

Cost and natural indicators;

Indicators of its change (increase, decrease);

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

One of the main economic indicators of the economic activity of a commercial enterprise is the turnover - the process of exchanging goods for money. The owner of the goods - a trading company * - sells the goods for money into the ownership of another legal or natural person. Trade turnover characterizes the process of movement of goods through acts of sale. As an economic category, commodity turnover is characterized by the presence of two features at the same time:

goods as an object of sale;

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

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

The turnover of a trading enterprise can be considered:

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

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

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

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

Distinguish between retail and wholesale trade.

Retail turnover

Retail turnover refers to the transfer of goods to end consumers. This completes the process of circulation of goods - it enters the sphere of consumption.

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

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

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

Characteristics of retail turnover

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

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

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

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

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

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

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

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

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

Characteristics of wholesale trade

The transition of trade enterprises to the market concept of development changed the assessment of their target function, which affected the system of economic indicators characterizing the economic process. First of all, this refers to the indicator of retail turnover.

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

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

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

Income from the wholesale activity of the enterprise consists of the difference between the price of purchasing goods from the manufacturer and the price of selling the goods to the buyer or the wholesale margin (surcharge). At present, the value of the margin is set on a contractual basis between the seller and the buyer.

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

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

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

The composition of the wholesale turnover includes: the sale of goods from wholesale depots to retail trade enterprises, public catering enterprises, small wholesale trade organizations, and manufacturing enterprises.

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

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

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

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

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

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

When analyzing and planning economic activities, the bases use:

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

for the analysis and planning of commodity stocks - warehouse turnover;

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

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

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

The sum of two types of wholesale trade is gross wholesale trade.

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

warehouse;

transit.

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

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

Transit wholesale turnover, in turn, is divided into:

transit trade turnover without participation in settlements (organized);

transit trade turnover with participation in settlements.

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

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

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

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

— the volume of retail trade;

- the volume of wholesale trade;

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

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

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

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

- the volume of sales of goods with their immediate payment;

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

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

Retail turnover indicators:

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

- one-day turnover;

— assortment structure of trade turnover;

- the dynamics of trade.

Total turnover

common , (74)

where total - the total volume of trade;

Vi- the volume of sales in natural units, of that product group or assortment variety;

C i– price i- that assortment unit of goods;

n- the number of product groups or assortment varieties.

One day turnover is calculated using the following formula:

days = , (75)

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

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

, (76)

Turnover dynamics characterized by an increase or decrease and is calculated in current and comparable prices using the chain or basic method:

J = , (77)

Turnover indicators that characterize the efficiency of a trade enterprise:

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

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

— coefficient of rhythm.

The volume of trade per 1 m 2 of retail space or total area is calculated using the following formula:

T/rev m 2 = , (78)

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

The time of circulation of goods and the speed of commodity circulation, is calculated by the following formula:

, (79)

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

Speed of circulation or the number of turnovers of the average inventory for a given period ( K about) is determined by the following formula:

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

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

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

- planned volumes of trade by periods.

Wholesale turnover and features

His formations

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

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

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

Wholesale trade in the Russian economy has its own special purpose, which is to organize an uninterrupted supply of goods to business entities and ensure a balance in the supply and demand of goods and performs the following functions:

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

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

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

- storage of goods;

– finalization of the goods to the required quality, packing and packing;

— lending to retailers and other customers;

Distinguish two types of wholesale trade:

— primary wholesale turnover when industrial enterprises sell goods (produced) directly to retailers or wholesalers;

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

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

— according to the composition of end consumers;

- according to the forms of commodity circulation;

- according to the forms of payment.

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

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

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

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

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

- delivery of goods to the wholesale warehouse;

— checking and sorting of goods;

— acquisition of consignments of goods for specific customers, etc.

AT transit trade includes the volume of goods that are delivered directly to retail, wholesale, public catering or industrial enterprises, bypassing the warehouses of the wholesale enterprise.

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

- with participation in settlements;

- without participation in the calculations.

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

Wholesale enterprises receive wholesale sales discounts from manufacturers or suppliers.

Transit trade without participation in the calculations involves only intermediary activities. The role of the wholesale link is limited to the organization of contractual relations and the supply of goods. In this option, wholesalers work for a commission. At the same time, the wholesale trade enterprise significantly reduces the level of distribution costs.

According to the forms of payment, the structure of trade turnover has the following varieties:

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

- actual payment. The buyer pays for the goods at the time of receipt. This condition increases the guarantees of payment on the part of buyers and customers, and also guarantees the timeliness of deliveries on the part of the seller;

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

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

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

1. Total volume of trade ( T / about total).

2. Composition of commodity circulation by forms of commodity circulation ( T / about total \u003d T / about skl + T / about tr).

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

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

5. Trade turnover per m 2 of the total and trade and technological area.

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

When analyzing the wholesale turnover, the following are studied:

- the dynamics of the development of trade turnover in the aggregate and for individual, the most significant commodity groups, in current and comparable prices;

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

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

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

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

Types and indicators of turnover

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

1. Retail turnover. It characterizes the sale of consumer goods to the population and other end consumers, completing the process of their circulation in the consumer market.

1.1. Depending on the organizational forms of the sale of consumer goods, the retail turnover of a trading enterprise is divided into the sale of goods in a retail trade network (shops, small retail chain) and the sale of goods in addition to the retail trade network (at auctions; in warehouses of industrial and wholesale enterprises with payment through the cash desks of retail trade enterprises etc.

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

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

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

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

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

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

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

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

Turnover indicators:

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

2) Composition of trade. It characterizes the structure of the total volume of trade of certain types in the context of its various forms.

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

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

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

in detail

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

This is the most important indicator of the effectiveness of a trading enterprise, which is involved in determining other parameters and coefficients.

economic sense

Calculation formula

The turnover is calculated using different formulas. The simplest one looks like this:

C - price;
K is the quantity.

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

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

accounting accounts;
primary documents;
statistical reporting.

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

Data is taken for the year, quarter, month.

DN KD - cash on hand at the end of the working day;
DS KD - money on accounts at the end of the working day;
DN ND - cash in hand at the beginning of the working day;
DS ND - money in the accounts at the beginning of the working day.

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

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

Indicator analysis

Why analyze retail turnover? This is necessary to:

track the dynamics, compared with previous periods;
conduct a factor analysis;
determine the structure of trade;
draw conclusions about the validity of planned values;
check the implementation of the plan;
determine the breakeven sales volume.

Analyze the turnover according to the following scheme:

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

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

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

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

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

C1 - price in the reporting period;
P0 - price in the base period (taken as 100%).

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

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

Consider what the decline and growth of the indicator over the past 2 years can mean.

Calculation example

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

Cosmetics

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

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

Thus, the growth in the turnover of cosmetic products in 2017 was achieved only by increasing prices, but in fact, sales decreased.

Summary

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Speed - turnover

Page 1

The speed of turnover or turnover is determined on the basis of a comparison of turnover (sales proceeds) with average commodity stocks for a given period of time. The unit of measurement of turnover (dynamic indicator) and the average value of commodity stocks (static indicator) is one-day turnover.

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

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

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

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

As noted, the structure of the turnover has a great influence on the speed of turnover and the time of circulation of goods. An increase in the share of fast turnover goods in the composition of the turnover causes an acceleration of commodity circulation as a whole for the enterprise or organization, and vice versa, an increase in the share of slow turnover goods in the composition of the turnover will affect the average indicator negatively and vice versa.

From the above formulas it follows that the speed of turnover and the time of circulation are proportional to the volume of turnover and the size of the average commodity stocks.

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

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

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

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

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Types of turnover of trade enterprises table. What is turnover

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