Sales analysis retail store begins with studying the dynamics of sales volume and assessing the correspondence between actual and planned indicators, if the store uses a planning system. Retail store sales analysis involves the systematic collection of data. The most convenient forms for collecting data are tables and graphs that clearly illustrate the dynamics of trade.

As an example, we give a version of the table, which can reflect information on trade trading network(table).

Table

Dynamics of retail chain sales volume

Name of outlet

The total area of ​​the store, sq. m

Sales volume, thous.

Total

Months

August

September

Shop 1

Shop 2

Store 3

Shop 4

Shop 5

Such tables allow you to analyze the dynamics of turnover during the year in a separate outlet, to compare turnover in different outlets. In addition, on the basis of this table, it is possible to estimate the turnover per square meter on average. m of store space, this indicator allows you to evaluate the efficiency of using retail space shop. A similar table can be built for one store, it will illustrate the dynamics of turnover during the year (or other time period).

In addition to analyzing the total turnover of the outlet, it is necessary to analyze the turnover for each product category. Only such an analysis will allow us to evaluate the effectiveness of the assortment matrix developed in the store and make rational decisions on its optimization. To do this, data on sales volumes can be accumulated in the following table (table).

Table

Product Category Sales Dynamics

Commodity item name

Sales volume, thousand rubles

Total

Months

January

February

March

April

May

June

July

August

September

October

november

December

The presentation of data in a tabular form simplifies the process of analyzing information and makes it more visual.

Based on the data presented in the table, it is possible to calculate a number of indicators characterizing the dynamics of trade.

1. Chain growth rate of trade shows how the turnover of the current month changes in relation to the previous month.

Growth rate of trade turnover (chain) = volume of trade in the current period / volume of trade in the previous period

2. Base rate of trade growth shows how the turnover of the current period changes in relation to the base period.

Any previous period can be chosen as the base period. As a rule, January of the current year is taken as the base period.

The growth rate of trade turnover (basic) = (volume of trade in the current period / volume of trade in the base period) * 100%.

3. Average annual growth rate of trade shows how the average trade turnover changed during the year. It can be calculated both on the basis of chain and on the basis of basic turnover. This indicator makes it possible to compare the rates of development of different outlets, If we are talking about about the trading network, and analyze the development of an individual store over several years.

In conditions of high inflation, it is necessary to calculate not only nominal values ​​of trade, but also real ones. Nominal values ​​are calculated at current prices, while real values ​​are calculated at prices of the base period, i.e. taking into account changes in the price level. The real volume of trade can be calculated using the following formula:

Volume of trade (real) = volume of trade (nominal) / price change index

For example, the turnover of the store last year amounted to 30 million rubles, the turnover of the reporting year was 32.5 million rubles. Let us calculate the dynamics of trade turnover in current and comparable prices, given that the price index of the current year compared to the previous year is 1.2.

The dynamics of trade in current prices = 32.5 million rubles. / RUB 30 million *100% = 108.3%.

To calculate the dynamics of trade in comparable prices, it is necessary to calculate the real volume of trade in the current year.

The real volume of trade turnover of the current year = 32.5 million rubles. / 1.2 = 27.1 million rubles

The dynamics of trade turnover in comparable prices = 27.1 million rubles. / RUB 30 million X 100% = 90.3%.

Thus, this example clearly demonstrates a situation where the growth in turnover in the store was achieved due to price increases, and not due to sales growth. This is evidenced by the positive dynamics of trade in current prices and the negative dynamics - in comparable prices.

Price change indices are calculated Federal Service state statistics and are available on its official website (http://www.gks.ru).

In the process of analyzing the sales volume of a retail store, it is advisable to analyze the dynamics of its change both in value and in physical terms.

If the store is planning the turnover, then in the course of the analysis it is necessary to analyze the degree of implementation of the plan both for the store as a whole and for individual categories of goods.

For example, the actual turnover of the reporting year amounted to 3,500 thousand rubles, and the sales forecast for the reporting year was 3,350 thousand rubles. Then the percentage of fulfillment of the sales forecast will be 3500 / 3350 * 100% = 104.5%.

Thus, in this example the sales plan was overfulfilled by 4.5%.

To analyze the dynamics of trade turnover for individual product groups, you can calculate the coefficient of absolute structural shifts, which allows you to evaluate changes in the structure of trade turnover.

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

Thus, trade is carried out in the economic and geographical 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.

Trade turnover provides for the potential possibility of multiple (multi-link) transfer of goods from one owner to another. The link in the turnover (commercial or trade-organizational) - the number of transfers of goods from one owner to another; warehouse links - the number of shipments of goods from one warehouse to another. Ceteris paribus, repeated resale of goods, i.e. a large number of trade and organizational links, as well as warehouses, which the goods pass on the way from the producer to the consumer, increase the distribution costs, and consequently, the cost of the goods and its price. This is unprofitable for end customers, but beneficial for intermediaries. This phenomenon is widespread in food trade, oil products trade, etc.

Trade is total amount of all discounted sales and services, as well as revenue from commission, direct and transit transactions (the goods go 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 goods sold) Minashkin V.G. A course of lectures on the theory of statistics. /Moscow State University economics, statistics and informatics. - M., 2000. - S.21..

Commodity turnover is the process of exchanging goods for money, the value of the mass of commodities at the corresponding prices; it is equal to the seller's cash receipts and the buyer's cash expenditures M.G.nazarov. Course of socio-economic statistics. -- M.: Finstatinform, UNITI-DANA, 2000. - P.323..

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

q i -- quantity of the i-th goods sold in natural units;

р i -- selling price of the i-th product;

P -- i-th number goods (their assortment types and varieties).

Turnover is a synthetic indicator, it is added up:

· from separate assets of purchase and sale, i.е. is a function of the number of buyers and the average size of their purchases;

· from sales of individual goods, i.e. is a function of matching the product structure of the offer commodity structure demand;

from sales by individual trading enterprises, and from more high level-- from sales by individual regions, i.e. is a function of the level of development and structure commercial enterprise and formation of regional markets;

· from purchases by individual socio-demographic groups of consumers M.G.nazarov. Course of socio-economic statistics. -- M.: Finstatinform, UNITI-DANA, 2000. - P.323..

Trade turnover at the macro level is characterized by several sub-indicators, among them:

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

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

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

Wholesale turnover - the volume of goods sold by manufacturers or resellers to buyers for further use in commercial circulation. An obligatory feature of a transaction related to wholesale trade is the presence of an invoice.

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

· retail turnover -- the sale of goods on 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, a whole system of analytical indicators is used, which are based on the volume of trade: the volume of consumption of certain types of food and non-food items, providing the population with goods for cultural purposes, compliance of consumption with rational standards, etc. Belyaevsky G.D. Market statistics for goods and services. - 2nd ed., revised. and additional 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 consumer fund, i.e., cease to be commodities.

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 public 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 non-cash payment;

2) sale of goods on credit with installment payment;

3) the cost of a package that has a selling price that is not included in the price of the goods;

4) sale of durable goods according to samples;

5) sale of empty containers.

Retail turnover in general 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 turnover. The links in the turnover are studied on the basis of special surveys of entrepreneurs. A new indicator is being introduced into statistical use: the turnover of enterprises and retail trade organizations, which does not require recalculation, exclusion of non-retail sales, etc. It characterizes the trading activities of the trade sub-branch of M.G. Nazarov. Course of socio-economic statistics. -- M.: Finstatinform, UNITI-DANA, 2000. - P.323..

In addition, there is a turnover: a store (trading unit); firms (enterprises); region, turnover of one of the forms of trade, in particular any form of ownership; trade turnover in general. A special place in the system of indicators is occupied by the 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 household member).

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

Trade volumes are determined by trade statistics. Large and medium-sized trade organizations submit a monthly report on the turnover, for small enterprises selective 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 a quarterly sample observation Ivanov Yu.N. Economic statistics. Textbook - 2nd ed., add. - M.: INFRA-M, 2002 - S.274 ..

At the federal level, the volume of trade is linked to customs statistics and household data, as well as to commodity resources by compiling a balance of commodity supply for retail trade. At the regional level, the total volume of retail trade should be in line with household statistics on household expenditures for the purchase of goods.

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

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 economic activity commercial enterprise is a 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.

Trade turnover commercial 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 goods (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 retail turnover and inventory legal entities, their separate subdivisions, regardless of the 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. main goal 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 economic relations arising 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 is generally understood as 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, 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 at 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 accounted for in actual sales prices strictly for the reporting period on the basis of primary documents- commodity-money report and 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 final 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, inventories, 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.

Organization of wholesale purchase and sale is one of the most important functions wholesale trade since, in the process of the social division of labor, it has isolated itself into 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, saves time, as it is exempt from purchasing 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 storing inventory in wholesale is much cheaper than placing it in retail.

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 wholesaler may be payment for the services it provides to its customers (for example, in practical activities wholesale firms often finance the manufacturer by providing him with an order for a certain product with a guarantee of its sale, and at the same time, in the form of an advance, they pay for a 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 has been assigned one of the important roles in 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 finished products these enterprises will not return (enter) 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. So they sell goods of a complex assortment that require picking, refinement, sub-sorting, - garments, shoes, goods for household, cultural and sports purposes, etc., as well as goods of a simple assortment packed 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 for 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 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 retail organizations and enterprises [ Economics of a trading enterprise / Textbook for commodity experts / 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 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 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. ultimate goal research is to establish the causes of changes in turnover and the revision of product groups.

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

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

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

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, by acquiring value, create the main cash flows companies 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 in reporting period changed, apply the price index. 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;
• offers- 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 indicate.

Calculation example

The calculation of the indicator and the dynamics of its change is one of the main tasks of the economist of any 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 due to price increases, but in fact, the volume of 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, there are many new, modern goods, 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 trade over wholesale, as the population does not store consumer goods and foodstuffs for the future, because there is a glut of the market with goods, that is, a person can go and buy the goods he needs at any time.

aim term paper is the calculation of the main performance indicators of a retail enterprise based on 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 (branded stores, stores with industrial enterprises and others);

individuals selling goods in clothing, mixed and food markets.

Retail trade turnover 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 public using cash registers, it is mandatory to issue to the buyer cash receipt(accounts). 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.

Retail turnover reflects economic process exchange of goods for money in accordance with the requirements of the market mechanism, social process the transition of the mass of commodities into the sphere of consumption, i.e. satisfaction 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 profitability growth (in % of turnover);

I PT - index of labor productivity growth per worker;

I З - average growth index wages 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.

Sales volume is one of the indicators of the reproduction process, characterizes The final stage movement of goods from the sphere of circulation to the sphere of consumption. Its volume and changes reflect the important proportions of the national economy: the ratio of 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 individual payment labor in the 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. The 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);