Analysis of commercial work on the wholesale of goods. Commercial work of a wholesale company for the sale of goods Organization of commercial activities for the wholesale sale of goods

Commercial work on the sale of goods can be divided into two stages:

● commercial work on wholesale goods;

● commercial work on retail goods.

commercial activity for the sale of goods at these stages should be carried out on the basis of using the principles and methods of marketing.

Wholesale of goods is carried out by wholesale enterprises (bases, trading warehouses), wholesale intermediaries, as well as organizers of wholesale trade. a brief description of these wholesale links was given in Ch. four.

The wholesale sale of goods is of key importance for the activities of wholesale links, as it ensures that wholesale enterprises receive the necessary profit, meet the demand of retail enterprises and merchants for goods, and, consequently, the needs of the population for goods and services.

For the sale of goods as one of commercial functions wholesale enterprises should determine benchmarks (indicators) for the sale of goods in close connection with the forecast of retail turnover.

At present, when the system of attaching buyers to suppliers has been canceled, free purchase and sale of goods is carried out and conditions have been created for the independent choice of suppliers of goods by stores, the importance of commercial activities in establishing optimal economic relations with retail enterprises is increasing.

Wholesalers need to define their target market rather than trying to serve everyone at once. For example, a target group of stores can be selected based on their size (for example, only large retailers), their type (for example, only clothing stores), their interest in the service (for example, stores in need of commercial credit) and other criteria.

Within the framework of the target group, a wholesale company can identify the most optimal (profitable) retail companies for itself, develop commercial offers for them for the provision of wholesale services and establish long-term economic ties.

Among the commercial decisions of wholesale bases, the decision on the product range and the range of services is important. It is desirable to offer a wide range of products and maintain sufficient stocks for immediate delivery. However, in market conditions, wholesale depots, on the basis of marketing research, must determine how many assortment groups of goods to deal with, and select the most profitable ones from them.

At the same time, wholesalers decide which services help to achieve economic relations with retailers, and which services should be abandoned or paid for. The main thing is to form a clearly defined set of services that are most valuable from the point of view of retail enterprises.

As part of the wholesale distribution of goods, wholesalers should develop a sales promotion program, while viewing sales as a collective effort to ensure the sale of goods to wholesale buyers, strengthen relations with them and satisfy their needs for services.

Having decided to resort to sales promotion, wholesalers must determine its objectives, select the necessary incentives, develop an appropriate program, organize its preliminary testing and implementation, monitor its progress and evaluate the results achieved.

The tasks of sales promotion stem from the tasks of the wholesale sale of goods. In particular, among the tasks of stimulating retail consumers may be such as encouraging stores to include a new product in their assortment, maintaining a higher level of stocks of goods and related costs, creating brand loyalty among stores, etc.

The solution to the problems of sales promotion is achieved using a variety of different means. At the same time, the developer of the wholesale plan takes into account both the type of market and specific tasks in the field of sales promotion, and the current market conditions, and the profitability of each of the means used. The main means of sales promotion include: offering goods to stores for free or for trial; transactions with a small discount from the price; exposition and demonstration of goods in stores; professional meetings and specialized exhibitions; trading contests to motivate base employees to effective commercial activities.

An important logistical solution for wholesale depots is the development of new methods and techniques for cargo handling and the passage of orders received from wholesale buyers (shops). One of these areas is the use of personal computers and telefaxes to receive orders. Computers have given rise to a new type of warehouse, the “paperless warehouse”, where operations and accounting are automated and therefore there is no need for extensive warehouse documentation.

Thus, the wholesale of goods is one of the main commercial functions of wholesale enterprises. All the rest in relation to it have a subordinate meaning and, as it were, serve it.

Based on the foregoing, the content of commercial work on the wholesale of goods can be reduced to the following basic operations:

● finding wholesale buyers of goods (establishing a sales market);

● establishment of economic relations with buyers of goods;

● choice of forms and methods of wholesale sales of goods;

● organizing the provision of services by wholesalers to customers;

● organization of accounting for the fulfillment of contracts with buyers of goods;

Finding wholesale buyers of goods is to determine your target market. This is achieved through studies of the region, supply and demand for this product, the competitive environment, the degree of competitiveness of the goods (brand, prestige, quality of after-sales service, price, etc.). Having determined the region (district, zone) of sales, it is necessary to segment the market, highlighting the preferred segment - it is desirable to first develop only one segment of the market (in this case, the wholesale company has the greatest chances). After choosing a segment, you need to make a clear positioning of your product in this market.

The intended positioning in the market should provide the supplier firm with sufficient profits and the desired sales volume.

Other components of the commercial work on the wholesale sale of goods are discussed below.

Organization of economic relations

The best form of organizing economic relations of wholesale enterprises with serviced trading enterprises for the sale of goods are contracts for the sale of goods. Contractual relations are the best forms of communication with stable relationships between wholesalers and their customers.

Prior to the transition to market relations, the contractual relations of wholesale depots with a serviced retail network were of a formal, ineffective nature. Accounting for the implementation of these contracts by retail enterprises was practically not carried out, the issues of the supply of goods to retail network were decided at the discretion of wholesale bases. As a rule, retail trade enterprises did not impose penalties on wholesale links, fearing to ruin relations.

Market relations have led to fundamental changes in contractual relations between suppliers and buyers of goods. Wholesale depots and buyers of goods have become independent, equal partners, guided in economic relations solely by their own interests and financial gain. Buyers of goods now have the right to freely choose suppliers and determine the forms of economic relations with them themselves. In case of one-time, episodic purchases of goods from suppliers, buyers, at their discretion, may purchase goods without concluding contracts on the basis of submitted orders (bids) or by agreement of the parties by issuing payment documents.

Sales contracts are concluded with stable economic relations between the parties and fairly large regular volumes of deliveries.

The contract of sale should provide for the quantity, assortment and delivery time of goods, the delivery procedure, the quality and completeness of goods, and the property liability of the parties.

In particular, it is important to stipulate in the contracts the procedure for submitting applications for the current delivery of goods, the responsibility of wholesalers for each case of failure to fulfill an application for delivery to stores of goods provided for by the assortment list, as well as the responsibility of retailers for each case of non-submission or late submission of an application for delivery ( delivery) to goods stores. The contract should provide for the possibility of centralized delivery of goods in a sorted form directly to retail trade enterprises, the procedure for personal selection of goods from the supplier, the procedure for settlements, prices, the procedure for the provision of wholesale trade services and their cost, and other conditions.

Just as with wholesale purchases of goods, it is important to organize regular accounting of the wholesale sale of goods using a computer and a modern computer technology, providing continuous permanent accounting of the sale of goods in the assortment section for each buyer.

Forms and methods of wholesale of goods

Wholesale of goods, unlike retail, is the sale of goods to wholesale buyers (enterprises or individuals for further resale). The result of such a sale is expressed by a certain amount of wholesale turnover - one of the main indicators of the activity of a wholesale enterprise (firm).

Wholesale of goods can be carried out in two forms - in transit, when the wholesale enterprise sells goods without bringing them to its warehouses, and by selling goods from its warehouses. The result of these forms of sale will be, respectively, the wholesale transit turnover and the wholesale warehouse turnover.

In the wholesale turnover of the bases, the prevailing specific gravity accounts for the wholesale warehouse turnover. The transit turnover of wholesale depots, in turn, is divided into turnover with participation in settlements (paid or with the base investing its own funds) and without participation in settlements (unpaid, organized). During transit with participation in settlements, the base pays the supplier the cost of the shipped goods, which it then receives from its customers. When transiting without participation in settlements, the supplier presents invoices for payment not to the wholesale base, but directly to the recipient. When organizing a transit turnover, the wholesale base performs an intermediary role between the supplier and the recipient. However, she concludes contracts with the supplier and recipient, presents orders (orders), monitors the implementation of contracts.

The labor intensity of the transit turnover is much lower than the warehouse turnover, therefore, with relatively high transit margins (markups), it is beneficial for wholesale depots. Wholesale buyers should provide for the possibility of transit deliveries of goods and the size of transit margins (markups) in contracts with bases.

The basis for the transit shipment of goods is an order that is issued by the wholesaler (base) and addressed to a specific supplier (manufacturer), and a copy is sent to the buyer - the client of the base.

An order for several consignees is already a distribution order. Orders for the first quarter, as a rule, are attached to the contract, and for the subsequent ones they are submitted by the buyer within a certain period before the start of the corresponding quarter. Copies of orders are sent to all consignees. Orders and orders are issued according to uniform forms containing the correspondent (details of the supplier and buyer, the basis of the order, the name of the payer) and the invoice (name of the product, quantity, price, amount, etc.) parts.

In case of wholesale warehouse turnover, the following methods of wholesale sale of goods from warehouses are used:

● personal selection of goods by buyers;

● on written, telephone, telegraph, teletype, telefax requests (orders);

● through itinerant merchandisers (traveling salesmen) and mobile sample rooms;

● through car warehouses;

● postal parcels.

The sale of goods with personal selection is practiced, as a rule, for products of a complex assortment (fabrics, garments, knitwear, haberdashery, etc.), when the choice of styles, patterns, colors requires the participation (familiarization) of the buyer's representative.

To create convenience for buyers in the selection of goods, the wholesale bases of consumer cooperation organize the wholesale sale of goods through the halls of commodity samples or trade and commercial pavilions.

The Commercial Samples Hall is the commercial center of the modern base. It concentrates the main work related to the organization of the sale of goods: familiarization of buyers with samples of goods available in warehouses, as well as with new goods, preparation of relevant sales documentation and operational accounting of goods. Here, the workplaces of merchandisers with the necessary organizational and technological equipment are highlighted.

In the halls of commodity samples, there are also workplaces for commodity salesmen and invoicers, who, depending on the specialization of warehouses, are formed into the corresponding departments and groups. The sales manager, together with the representative of the buyer, on the basis of familiarization with the samples and selection by the buyer of goods, draws up an order (selection sheet) in triplicate for the selection of goods in the warehouse, which they both sign. One copy of the order is transferred to the buyer for control, the other - for issuing an invoice, the third - to the warehouse for individual selection and preparation of goods for release. To account for the movement of goods, merchandisers-sellers fill out cards of quantitative-sum accounting, which are summarized in file cabinets for each product group.

The sale of goods by written, telegraphic and telephone requests without preliminary personal selection is carried out for goods of a simple assortment or well-known goods of a complex assortment.

Applications received at the base by mail or telephone are registered in a special journal, checked in terms of compliance with the concluded contract and transferred for execution. Applications are recommended to be made on forms of the established form, printed and sent to buyers.

Effective forms of wholesale include trade through mobile rooms of commercial samples and traveling merchandisers, as well as through auto warehouses. Mobile rooms for commercial samples are equipped in car bodies, equipped with drawers, showcases with samples various goods, as well as lists, albums and catalogs, on the basis of which the traveling merchandiser draws up applications (orders) for the delivery of goods in stores.

Wholesale of goods is one of the main commercial functions of wholesale enterprises. All the rest in relation to it have a subordinate meaning and, as it were, serve the wholesale sale of goods.

Finding wholesale buyers of goods and establishing a market for goods;

Establishment of economic relations with buyers of goods;

Choice of forms and methods of wholesale of goods;

Organization of the provision of services by wholesale enterprises to customers;

Organization of accounting for the implementation of contracts with buyers of goods;

commercial work for the wholesale sale of goods begins with the definition of its target market and finding wholesale buyers of goods. Held marketing research region by studying the supply and demand for these products, the competitive environment and the degree of competitiveness of the product. Determining the competitiveness of a product, take into account trademark or trademark, prestige of products, price, quality of after-sales service, etc. After determining the region (districts, zones) of sales, the market is segmented. When segmenting the market, a preferred segment is distinguished. It is advisable to first develop only one segment of the market. In this case, the wholesaler has the best chances. After choosing a segment, you need to make a clear positioning of your product in this target market. The intended positioning of goods can be carried out in two ways. The first way - a wholesale company positions its product next to a competitor and enters the struggle for market share. The second way - the wholesale enterprise finds a "gap" left by a competitor in the market and creates a product that can satisfy as yet unsatisfied needs. The second path seems tempting, since a product that competitors do not have can bring considerable benefits, especially at first. But foreign firms are very cautious about this path. They carefully weigh their technical and economic opportunities the creation of a new product, the presence of a sufficient volume of consumer demand, etc. Positioning their products on the market allows the supplier company to obtain sufficient profit and the desired sales volume.

After finding their niche in the sales market, wholesalers carry out systematic work related to the formation of the assortment and management of commodity stocks, with the advertising of goods and services. Then, operations are performed to organize economic relations with wholesale buyers. With stable relations between suppliers of goods and their customers, the most convenient form of organizing economic relations is a contract for the wholesale purchase and sale of goods.

In addition to the conditions discussed above, it is important in contracts to provide for the procedure for submitting applications for the current delivery of goods and the responsibility of wholesalers for each case of failure to fulfill an application for delivery to stores of goods provided for by the assortment list. It should also provide for the responsibility of retailers for each case of submitting an application for delivery (delivery) to goods stores. In addition, it is necessary to provide in contracts for the wholesale purchase and sale of goods:

Possibility of centralized delivery of goods in a sorted form directly to retail trade enterprises;

The order of personal selection of goods from the supplier;

Payment procedure;

The procedure for the provision of wholesale trade services and their cost, and other conditions.

The main stages of price justification

One of the important elements of commercial activities for the wholesale sale of goods is a clear control over the implementation of the contract for the wholesale purchase and sale of goods. The main task of control over the fulfillment of deliveries is the daily monitoring of the progress of the receipt of goods. If necessary, prompt measures are taken to influence suppliers in order to fulfill their contractual obligations. Operational control contributes to the timely receipt of goods and the accumulation of the necessary inventory for the uninterrupted supply of the retail network. Well-established control over the implementation of wholesale sales contracts allows the trading company to fulfill its obligations in a timely manner, which in turn is very important for maintaining long-term commercial relations with its customers.

The organization of control over the receipt and quality of goods provides for:

Accounting and control over the timing of receipt of goods from suppliers in the reserve assortment for each product group;

Quality control of shipped or received goods.

Based on the control materials, penalties are imposed for violation of contractual obligations. Proposals are being developed to improve the supply and improve the quality of goods. Just as with bulk purchases, it is important to organize regular accounting of the wholesale sale of goods using computers and modern computer equipment. modern office equipment of merchants provides continuous permanent accounting of the sale of goods in the assortment section for each buyer.

Operational accounting of deliveries by quantity is carried out on the basis of invoices, which are issued for each shipped consignment of goods.

Control over the receipt of goods is carried out by control cards, which are drawn up for each contract or for each supplier. The cards record the progress of shipment or receipt of individual goods in accordance with the specialization attached to the contract.

Quality control shipped or received goods are carried out according to certificates, conformity, bale cards, container certifications, packaging labels. Commodity brokers selectively check the compliance of incoming goods with applicable standards. Regrading, increased grade, incorrect labeling of products, discrepancy between the quality of the product for certain indicators and the requirements of the standard, etc. can be detected. Violations can lead to the establishment of a special regime for the acceptance of goods or to its complete cessation.

For operational accounting and control, operational accounting data, all types of reporting, including statistical and accounting, are used. Wholesale commercial machine commercial enterprise should have indicators that characterize the volume and structure of receipt of goods from suppliers. They are of great help in this cards, factory, for each supplier. The cards are written:

Number and date of the contract;

Plan for the supply of goods in the amount, quantity and assortment;

Deadlines for submitting orders and orders to suppliers.

Operational accounting and control of bulk purchases involves systematic monitoring of the movement of inventory, their size in the warehouses of wholesale enterprises and on the way. The formation of commodity stocks for current use, seasonal accumulation and special purpose should be carried out in accordance with the plan of wholesale turnover and its commodity structure. The organization of control over the state of commodity stocks is the main condition for their regulation in accordance with the requirements of an uninterrupted supply of the retail trade network.

The organization of operational accounting and control over wholesale purchases and wholesale is assigned to the heads of wholesale trade enterprises and chief accountants.

An important stage of commercial activity is the selection of the most preferred partners with whom economic relations should be established.

At the next stage of commercial activity, the issue of establishing contractual relations with buyers of goods is resolved.

The wholesale sale of goods is of leading importance for making a profit, ensuring that the demand of retail organizations and enterprises for goods is met, and, consequently, the needs of the population.

The establishment of economic relations provides for the direct sale of goods from the warehouses of Igrograd LLC, when organizing trade, the following are taken into account:

- selection and organization of forms and methods of wholesale of goods;
- organization of rendering services to retail trade;
- advertising and information activities;
-organization of accounting and control over the implementation of contracts with customers.

The first stage of commercial work on the wholesale of goods in LLC "Igrograd" involves the establishment of its target market. With the free sale and purchase of goods and the right to independently choose suppliers and buyers, the importance of commercial work in finding buyers of goods and establishing optimal economic relations with them increases.

Wholesale of goods is carried out in two forms: in transit, when the wholesale base sells goods without bringing them to their warehouses, and by selling goods from their warehouses. AT trade organization LLC "Igrograd" use the warehouse form of sale.

For the purpose of uninterrupted supply of organizations and enterprises retail and depending on the specific conditions of their activities, the trading organization LLC "Igrograd" supplies goods in only one way, the sale of goods from a warehouse using various methods.

The warehouse form of sale involves the delivery of goods from manufacturing organizations to the warehouse of Igrograd LLC for sorting, selection of an assortment of goods and subsequent sale of these goods to retail trade organizations.

In the case of warehouse turnover, Igrograd LLC uses the following methods of dispensing goods from the warehouse to wholesale buyers in fulfillment of contractual obligations:

- at personal selection by representatives of the buyer;
- by written and telephone orders;
-through traveling merchandisers (base agents) who take orders from buyers on the spot.

Each of these methods is applied taking into account the characteristics of the product range, the territorial location of trade organizations and enterprises that purchase goods.

In the trading organization Igrogad LLC, the method of dispensing goods according to written and telephone orders is used. This method is convenient in that it saves wholesale buyers' time for trips for goods, reduces the expenses of out-of-town buyers on business trips, and contributes to the creation favorable conditions to work in warehouses for the preparation and shipment of goods.

According to written and telephone requests, goods of a simple assortment are supplied, for example, paints, pistols of a certain name, landscape sheets, and the like.

When accepting an order by phone, the responsible executor fills out several copies of the order form, checks it for compliance with the concluded contract and submits it for execution.

Written applications to Igrograd LLC are of two kinds: one-time for receiving one batch of goods. Usually one-time orders are issued by buyers who are not familiar with the trade organization Igrograd LLC and are long-term, designed for the delivery of goods within a certain period (week, month), with the shipment of goods after certain periods of time.

The use of this method of sale requires a well-organized work on the organization, acceptance and fulfillment of orders.

The invoice and waybill are the basis for the selection of goods. The invoice contains the necessary details for work:

- serial number and date of issue;
- name, address and identification number of the taxpayer-buyer;
- name and address of the consignor and consignee;
- the number of the payment and settlement document upon receipt of advances or other payments on account of the forthcoming deliveries of goods, performance of work, provision of services;
- the name of the delivered (shipped) goods, a description of the work performed, the services rendered, as well as the unit of measurement (if it is possible to indicate it);
- the quantity (volume) of goods, works, services supplied (shipped) according to the invoice, based on the units of measurement accepted for it, if possible, specifying them;
- price (tariff) per unit of measurement, if it is possible to specify it under an agreement or contract, excluding tax, and when applying state regulated prices and tariffs that include tax - taking into account the amount of tax;
- the cost of goods, works, services for the entire amount of goods supplied (shipped) according to the invoice, works performed, services rendered without tax;
- amount of excise duty on excisable goods:
- tax rate;
- the amount of tax presented to the buyer of goods, works, services, determined on the basis of the applicable tax rates;
- the cost of the entire quantity of goods supplied under the invoice, work performed, services rendered, taking into account the amount of tax;
- country of origin of goods;
- number of the cargo customs declaration.

The application is issued for each section of the warehouse on separate invoices, so that the selection of goods can be carried out simultaneously in all sections. Lists of sections trade organization OOO "Igrograd" informs its customers.

This method of ordering goods is convenient in that the buyer, when ordering goods, has the opportunity to find out their availability in the warehouse, agree on replacing missing goods with others, delivery times, and the like.

LLC "Igrograd" uses both a centralized method of delivering goods to the buyer's warehouse, and a decentralized method using the forces and means of the buyer himself.

In addition to the direct release of goods from warehouses in fulfillment of contractual obligations, the trading organization Igrograd LLC practices the sale of goods through traveling merchandisers (traveling salesmen) - representatives of the base, who are sent to trade organizations and enterprises and take orders for the delivery of goods to stores on the spot.

The task of traveling merchandisers is to ensure the sorting of missing goods in the trade organizations of their buyers, to study the demand and market conditions in the area of activity. Such a system is practiced in Igrograd LLC for the sale of new products or goods that are not particularly popular.

The preparatory work consists in the fact that the salesman, in accordance with the approved plan and schedule of departure, specifies in the operational departments

bases of the trade organization Igrograd LLC, the state of delivery of goods to those organizations where departure is planned, gets acquainted with the availability of the range of goods available in warehouses, selects samples of goods allocated for sale, takes catalogs, photographs, advertising posters.

Before leaving for any area, the traveling merchandiser is supplied with samples of goods, catalogs and albums, according to which orders are accepted.

The functions of a traveling merchandiser basically boil down to the following:

- systematic study of the demand of the population for goods of the nomenclature of the base;
- regular visits to retail trade enterprises and organizations;
- acceptance of orders from trade organizations and enterprises for the delivery of missing goods available in the warehouses of Igrograd LLC, and their urgent dispatch to the base for execution;
- control over the shipment of goods by the wholesale base to retail trade enterprises and organizations according to previously accepted orders;
- monitoring the state of trade in the served area, the completeness of the assortment and the availability of commodity stocks in the distribution network;
- consultation of practitioners of the distribution network on the properties, purpose and quality of goods, on improving the display, display and storage of goods;
- providing maximum sales support in point of sale, advising its staff, communicating with consumers;
- search for new customers, increase in the customer base;
- the salesman is also obliged to return the defective products, if this happens through no fault of the buyer.

The trade organization Igrograd LLC assigns retail trade organizations and enterprises of a certain area of its activity to each traveling merchandiser. There are three salesmen in the trade organization "Igrograd" LLC.

Before leaving, the salesman is given a route sheet. Permanent job a merchandiser in the same retail trade organizations helps to better study the specifics of the area, the demand of the population and establish business contact with retail workers. They spend several days a month in their assigned retail trade organizations and enterprises. The rest of the time, traveling commodity specialists work at the base, where they get acquainted with the receipt of goods, control how the orders they have received are fulfilled at the base.

Qualified specialists, merchandise organizers of trade, who have deep theoretical knowledge and extensive practical experience, are appointed to the position of traveling merchandisers.

Trade organization OOO "Igrograd" plans the work and activities of each traveling merchandiser.

Upon returning to the base, the traveling commodity specialist transfers to the operational departments for execution the accepted orders for the delivery of goods in his hands, informs the management of the base about the state of trade in the area of his activity, checks the fulfillment of previously accepted orders and gives recommendations on measures to influence the retail trade of the enterprise to improve the organization of trade.

The most common method of delivery of goods to the retail trade enterprises of Igrograd LLC is centralized delivery, in which the delivery of goods is carried out on their own and by means based on the requests of retail trade enterprises within the agreed time frame. The use of this method allows you to organize a more accurate supply of goods to stores, does not distract employees of retail trade enterprises from performing their main duties. With a rationally organized centralized delivery of goods, labor and transport are used more efficiently, and distribution costs are reduced.

The turnover of goods accelerates. In case of centralized delivery, the delivery of goods to the retail network is carried out by transport LLC "Igrograd" first carries out the following preparatory measures:

They analyze the location of the distribution network, group retailers by type and volume of turnover, calculate freight turnover, the optimal size of delivery and the frequency of delivery of goods, develop rational routes for the delivery of goods, prepare mechanisms, Vehicle and equipment.

Analyzing the location of the retail trade network, pay attention to the following data: types of retail trade enterprises, the area of trade and premises for storing goods, the store's working hours, the distance from the store to the wholesale base.

Centralized delivery of goods is carried out according to strictly established schedules, which is a time schedule for the selection and delivery of goods to stores. They are in the following form:

Delivery schedule for trading network: days, name of merchants, mode of transport, hours of delivery routes, and their delivery addresses.

Goods scheduling involves more efficient use of vehicle capacity and shortest delivery paths for goods. For example: The schedule for collecting applications from one of the three salesmen to the shops of the industrial district along Timiryazev Street, on Tuesday of each week, respectively, the goods are delivered to these stores the next day. Based on the buyer's requests, a specific route for the delivery of goods is compiled.

Operational accounting of the wholesale sale of goods in Igrograd LLC provides regular monitoring of the fulfillment of the base of its obligations to customers.

Accounting and control of the supply of goods at the base is carried out by merchandisers.

Accounting for the sale of goods is necessary to obtain operational data on the progress of the shipment of goods, the fulfillment of their contractual obligations in order to avoid possible sanctions for late delivery or short delivery of goods to the buyer, for the delivery of incomplete goods, and so on.

Accounting and control of delivery is carried out in journals and on special cards for each buyer separately (the cards are in the computer's RAM).

The card indicates the name of the buyer and his legal address, the number and date of the conclusion of the contract and its validity period, bank details and fill in the following columns "loaded" date, order number, delivery time, quantity, amount and "shipped" date, account number, quantity , sum.

Accounting for the fulfillment of contracts is carried out by months with a comparison of the quantity and cost of goods to be delivered and those actually shipped. Unlike accounting cards for concluded agreements, cards for fund holders are kept in an assortment section. At the same time, assortment operational accounting is maintained in accordance with the commodity nomenclature established in the contracts or the specifications attached to the contract.

In this card, the same details are filled in as in the first card, only the added columns are the size of the delivery, particular deadlines and methods of delivery (from a warehouse or in transit).

Documents for accounting for the wholesale sale of goods are contracts, orders, invoices, transport documents.

Accounting for the sale of goods allows you to identify violations of contractual obligations and, as necessary, draw up claim cards for each case of violation for the application of sanctions. Claim cards are compiled by merchandisers, and complaints are made on their basis.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Hosted at http://www.allbest.ru/

COURSE WORK

on the topic: "Commercial work of a wholesale company selling goods"

Content

Introduction

Chapter 1. Theoretical aspects of the commercial work of a wholesale firm selling goods

1.1 Concept, functions and types of wholesale trade influence

1.2 Commercial work for the wholesale of goods

Chapter 2 Ilyenko"

2.1 general characteristics OJSC Scientific and Production Complex ELARA named after G.A. Ilyenko"

2.2 Characteristics of the applied methods of commercial work for the sale of goods

2.3 Analysis of the wholesale turnover of the enterprise

2.4 Ways to improve the commercial activities of JSC "ELARA"

Conclusion

Bibliography

Applications

Introduction

Relevance of the research topic. In the system of market relations, the totality of trade organizations is the main link connecting the production and consumption of products created by commercial enterprises. These organizations provide a full cycle of simple and extended reproduction of enterprises. Meaning wholesale form trade in modern Russian conditions hard to overestimate. At present it is efficient operation wholesale enterprises should contribute to the creation of sustainable ties between economic counterparties along the entire chain of movement of goods - from the manufacturer to the end consumer.

In fact, wholesale is already becoming an independent industry. market economy, which constantly adapts to the needs of target consumers and is looking for ways to reduce costs. In this regard, the improvement of the commercial work of a wholesale company selling goods is not only a condition for strengthening the market, but also a factor in solving many economic and social problems of the development of the regional economy.

The degree of development of the problem. In recent years, various aspects of the commercial work of wholesale firms have been reflected in the works of such authors as P.I. Akhmadova, O.S. Boykova, S.N. Vinogradova, L.P. Dashkov, I.V. Zalevskaya, A.Yu. Zybina, N.V. Karpova, B.C. Nuraliev, V.K. Pambukhchiyants, N.G. Piskov, B.I. Puginsky, V.V. Semenikhin, V.V. Sinyaev, I.M. Sinyaeva, O.V. Chkalova and others. However, many problems related to the commercial activities of wholesale enterprises operating in modern market conditions turned out to be almost unexplored. Most of the models developed in the field of business optimization relate to manufacturing enterprises. Insufficient theoretical elaboration of the issues of optimizing the commercial activities of wholesale enterprises in the conditions of market relations determined the choice of the topic of the work.

The purpose of the study is to study the features of the commercial work of a wholesale company selling goods and determine ways to improve it.

The goal of the study determined the formulation and implementation of the following set of tasks:

- reveal the essence and functions of wholesale trade;

- to characterize the main forms of commercial work of a wholesale company selling goods;

- to consider the features of the organization of commercial work for the sale of goods at a particular enterprise - JSC "Scientific and production complex" ELARA "named after G.A. Ilyenko";

- to identify ways to improve the commercial activities of OJSC Scientific and Production Complex ELARA named after G.A. Ilyenko.

The object of the study is the commercial activity of the enterprise OJSC “Scientific and production complex “ELARA” named after G.A. Ilyenko.

The subject of the study is a set of organizational and economic relations that arise in the course of commercial activities at wholesale enterprises.

The theoretical and methodological basis of the study is the provisions of the theory of commerce, organization and planning of trading activities, theoretical studies of domestic and foreign scientists on these issues. Separate techniques and methods of statistical, economic-mathematical, structural and functional-target analysis, as well as comparisons and groupings were used as research tools. The principles of a systematic approach to the study of the features of commercial processes at wholesale trade enterprises were also used.

The practical significance of the work lies in the fact that its conclusions and recommendations can contribute to the improvement of the organization of commercial activities of wholesale trade enterprises.

The purpose and objectives of the study determined the structure of the work, which consists of an introduction, two chapters, a conclusion and a list of references.

Chapter 1. Theoretical aspects of the commercial work of a wholesale firm selling goods

1.1 Concept, functions and types of wholesale trade

Trade is an important component of the economy of any state. It is the enterprises of the trade sector that create a developed infrastructure of services, make a significant contribution to the creation of favorable conditions for its further development.

The peculiarity of trade is the completion of the production and sale process, in essence, the completion of the cycle of commodity production after the product finds a buyer and a sale and purchase transaction takes place (Fig. 1.1 in Appendix 1).

Annual growth rates of trade in Russia in the 2000s accounted for 8-10% and in 2011-2012 the trade industry continues to develop dynamically. In the structure of GDP in the first half of 2012, the share of wholesale and retail trade (excluding indirect taxes) was 20.7%. It is necessary to note the contribution of the industry to the replenishment of the country's budget. For the first half of 2012 receipts by type economic activity wholesale and retail trade, repair of vehicles, motorcycles, household and personal items amounted to 316.3 billion rubles, or 10.9% (Fig. 1.2 in Appendix 1).

The activities of Russian trade organizations are regulated today by more than three hundred legislative acts and normative documents. Effective February 1, 2010 the federal law dated December 28, 2009 No. 381-FZ (as amended on December 23, 2010) “On the fundamentals state regulation trading activity in the Russian Federation" gives the following definitions: trading activity (trade) - type entrepreneurial activity associated with the purchase and sale of goods; wholesale - a type of trading activity associated with the acquisition and sale of goods for use in business activities (including for resale) or for other purposes not related to personal, family, household and other similar use; food products - products in natural or processed form, which are in circulation and consumed by a person for food (including products baby food, diet food products), bottled drinking water, alcoholic products, beer and drinks made on its basis, soft drinks, chewing gum, nutritional supplements and dietary supplements.

The specifics of trade (areas commodity circulation) - in the following: enterprises and trade organizations are the link between the production of products and their consumption, contribute to the completion of the circulation of the social product; in the activities of trade enterprises, operations of a production nature (purchase, storage, packaging, etc.) are combined with non-production ones associated with a change of owners, i.e. directly with the sale of products; trading enterprises, depending on the nature of their activities and purpose, are divided into wholesale trade enterprises and retail trade enterprises; trade does not create additional use value. The value increases as a result of the cost of additional social labor, which leads to an increase in distribution costs; proceeds from the sale of goods of trade enterprises come in cash, trade workers bear personal liability for the safety of property and money, which requires strengthening financial control; financial condition trade enterprises depends on the optimality of distribution costs and the length of time for the sale of goods. The main indicators of trading activities are: turnover in monetary terms, distribution costs, gross income, profit and profitability; widespread use of manual labor, reflecting the low level of mechanization and technical equipment of labor in trade. The main task of organizing trade finance is to optimize all the described processes.

The role and purpose of wholesale trade is most clearly seen when considering its functions. At the macro level, wholesale trade performs market functions: integrating - to ensure the relationship between manufacturing partners, sellers and buyers - to find the best channels for marketing products; evaluation - by determining the level of social necessary costs labor through pricing; organizing and regulating - to ensure the rational construction and harmonious functioning of the economic system with the help of impulses that stimulate structural changes.

The microeconomic functions of wholesale trade are transformed at the micro level into various subfunctions or functions of wholesale trade enterprises. Among them are the following: the function of economic integration of territories and overcoming the spatial gap; the function of converting the production assortment into a trading assortment of goods; function of formation of stocks for insurance against changes in demand for goods; price smoothing function; storage function; the function of refinement, bringing the goods to the required quality, packing and packing; the function of lending to its customers, especially small retailers; function of marketing researches of the market and advertising.

The functions of wholesale trade can also be divided into two types: traditional - mainly organizational and technical (organization of wholesale sales, warehousing, storage of stocks, transformation of the range of goods, their transportation) and new ones - arising under the influence of market development. The development of market relations contributes to the emergence of new elements in the activities of wholesale enterprises. Example: providing a variety of management and consulting services to its clients. The list of specialized services includes consultations on the operation of goods, especially technically complex ones, their repair and warranty service.

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 contract function provides significant savings in distribution costs, which leads to a decrease in the number of contracts. As a result, the buyer, that is, the retail trade, saves time, as it is exempted from purchasing from many manufacturers, reduces the 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. Of particular importance is the storage by wholesale enterprises of goods, the production and demand for which are seasonal. The transfer of finished products, raw materials, materials to wholesale enterprises for storage is beneficial and industrial companies, especially those with a seasonal production cycle. Associated with the product storage function is the assortment conversion function. The list of operations combined in this function includes: sorting of goods, their assembly; crushing and consolidation of batches of products, its standardization.

Thus, 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 of products with small volumes of purchases of individual goods.

Wholesale enterprises organize the delivery of goods to various regions of the country, thereby improving the territorial division of labor. The implementation of the transport function of the wholesale is manifested in the delivery of goods from the warehouses of enterprises to the retail network or non-market consumers in their region. commercial goods wholesale

The above functions are carried out wholesale from the moment of its occurrence, that is, isolation in the sphere of circulation. At the same time, further development and improvement of the activities of wholesale enterprises is impossible without the fulfillment of tasks that were previously non-traditional for them, arising under the influence of market requirements. In particular, wholesale trade is designed to become a center for concentrating and transmitting information on market research issues, that is, it performs the so-called information function. Wholesale enterprises, using their position at the intersection of information flows, are able to fully ensure the collection, accumulation, processing of commercial information, and after summarizing and analyzing it, transfer it to the counterparty.

Wholesale trade entities can be classified as follows: according to the degree of independence (manufacturer's distribution bodies, independent wholesalers); by the nature of the transfer of ownership of the consignment of goods (wholesale trade enterprises that acquire the goods in their ownership, and distribution partners); by the volume of services provided (with a full service cycle, including storage, crediting, delivery, etc., and with a limited service cycle); according to the specifics of assortment (wholesalers of mixed assortment and highly specialized wholesalers).

The concept of "group trading" includes all forms of cooperation between retail and wholesale trade, in which the association occurs.

The classification of wholesale trade can also be carried out according to the following types:

by the breadth of the assortment: the assortment is wide (1-100 thousand items); limited range (< 1000 наименований); ассортимент узкий (< 200 наименований); ассортимент специализированный;

by delivery method: delivery by own transport; sale from a warehouse (self-delivery);

according to the degree of cooperation: horizontal cooperation for joint purchases and organization of wholesale markets; vertical cooperation for the purposes of marketing and competition with retailers for the end-user market;

in relation to the marketing system: exclusive marketing system: the manufacturer provides a license to trade under the terms of franchising; selective sales system: distribution and dealer agreements between the manufacturer and wholesale companies chosen by him; intensive sales system: work simultaneously with all intermediaries;

by turnover size: large wholesalers; medium wholesalers; small wholesalers;

from the point of view of organizing wholesale trade, there are three categories: wholesale trade of manufacturers; wholesale trade of intermediary enterprises; wholesale trade carried out by agents and brokers.

Wholesale trade is carried out by manufacturers with the help of their own sales bodies, for which a subsidiary wholesale company is created. However, the activities of such a company will be justified if the volumes and range of products produced are sufficient. Otherwise, it is advisable to transfer the functions of wholesale trade to independent companies.

Independent wholesale companies are organized in accordance with the above classification, depending on the requirements of the retail trade and their own capabilities.

So, wholesale trade precedes retail, as a result of wholesale, goods do not enter the sphere of personal consumption, they enter either industrial consumption or are purchased by retail trade for sale to the population. Wholesale turnover is the total volume of sales of goods to manufacturing and trading enterprises, as well as intermediaries to other trading enterprises and legal entities for subsequent sale to the population or for industrial consumption.

1.2 Commercial work for the wholesale of goods

Commercial wholesale work includes the following main operations:

Establishment of economic relations with buyers of goods (finding a niche in the market for the sale of goods);

Selection and organization of forms and methods of wholesale of goods;

Organization of the provision of services to retail trade;

Organization of accounting and control over the implementation of contracts with customers.

The first stage of commercial work on the wholesale of goods involves the establishment of a wholesale enterprise of its target market.

The contract is actually the only legal and economic document that regulates all relations for the supply of goods between the wholesaler and the serviced retail organizations and enterprises. Intrasystem contracts for the supply of goods, it is necessary to provide for mutual property liability of the parties for non-fulfillment or improper fulfillment of the obligations assumed, the responsibility of the wholesaler for each case of non-fulfillment of an application for delivery of goods to stores, as well as the liability of retailers for each case of non-submission or late submission of an application for delivery goods to shops; the contracts should stipulate the procedure and organization of the supply of goods to stores, the procedure for the provision of wholesale trade services and their cost, and other essential elements of the supply.

The choice of the form of wholesale trade depends on the specific product, its position on the market (in demand; demand is not great, the degree of market saturation), on the specific transaction of the wholesale company with the seller of the goods.

There are two main forms of wholesale trade: transit; warehouse.

In the transit form, goods are delivered from the manufacturer to a retail chain or another wholesale company (smaller or located in another city), bypassing the warehouse of the intermediary wholesaler. This form has the advantage that turnover is accelerated, logistics costs improves product safety. Transit delivery is used if intermediate preparation of goods for quality, packaging, sorting, etc. is not required. In this case, the intermediary wholesaler does not have the opportunity to form an assortment, except for what the manufacturer shipped.

There are two types of transit delivery settlements with manufacturers:

with payment for a transit consignment of goods;

without investing own funds by receiving an intermediary interest (commission).

In the second case, the wholesale company performs organizational functions and is not the owner of the goods.

In the warehouse form, a batch of goods from the manufacturer enters the warehouse of the wholesale company, and then is distributed among different sales channels to retail. Despite the increased logistical costs, in this case, the needs of trade in pre-sales preparation are better met. The rhythm of supplying shops is also improving, including in small batches, which is convenient for them. It opens up the possibility of forming the product range required for each store.

The most common types of wholesale trade from a warehouse are:

a) personal selection of goods in the warehouse;

b) upon a written request (for example, sending a fax) or an oral request by phone from the store;

c) through visiting sales representatives(agents, sales managers);

d) using active calls from the control room;

e) trade at wholesale exhibitions and fairs.

The choice of the type of trade for the wholesaler is determined taking into account the desire and size (capacity) of the retail enterprise.

Wholesale with personal selection is advisable when a retailer wants to quickly make a purchase (stocks are running out), expects to form an assortment on the spot, select new products, and receive discounts for pickup. Personal selection is often used in the purchase of fabrics, garments and knitwear, fine wines, furs, etc.

To demonstrate some goods, novelty goods, the wholesale enterprise equips a demonstration or showroom.

During personal selection, marketers of a wholesale company can conduct a survey of visitors, test products, take into account comments from both the retailer and customers. For many standard products, personal selection is organized using self-service. To move the selected goods, small-scale mechanization means are used: cargo carts, roller conveyors, stackers, etc.

Wholesale trade on a written request or by telephone is carried out on the basis of a pre-signed agreement between the buyer and the seller. The terms of payment for each order are also stipulated there. Delivery of goods to the store can be carried out by the transport of the wholesaler or the store. In the first case, the time of the store employee is saved, who does not need to go to the wholesaler for the goods, but the delivery time of the ordered goods to the store may increase.

Wholesale trade with the help of traveling sales agents and managers has become widespread as the most active form of marketing. To do this, the wholesale company organizes an agency network to search for buyers - legal entities (smaller wholesalers and stores). Traveling agents maintain contact with their customers, monitor the availability of goods on the trading floor of the store, control the timeliness of payments for goods, etc.

For better coordination of sales agents, the latter can be assigned to a certain territory, to a group of customers, or to sell only certain products.

Wholesale through active (outgoing) calls from the office or sales department. For this, a dispatcher is organized, where specially trained sellers work. information received about potential buyers dispatchers-sellers transfer to sales managers. The dispatch service can also take orders from old customers, perform marketing telephone surveys, and keep sales statistics.

Wholesale trade at exhibitions and fairs allows you to conclude supply contracts during a visit to the exhibition by representatives of the buyer or to conduct preliminary negotiations. Exhibitions and fairs attract a large number of professional market participants (manufacturers, intermediaries, consumers), so here you can conduct a large amount of marketing research, get the latest information about new products. The exhibition must be attended by authorized representatives of the sales service, responsible for the efficiency of work at it.

So, commercial work on the sale of goods in the wholesale trade is a vast area of operational and organizational activities of wholesale trade organizations and enterprises aimed at completing the processes of buying and selling goods to meet the demand of the population and make a profit.

Chapter 2 Ilyenko"

2.1 General characteristics of OJSC Scientific and Production Complex ELARA named after G.A. Ilyenko"

OJSC Scientific and Production Complex ELARA named after G.A. Ilyenko (hereinafter referred to as ELARA, JSC ELARA) is an enterprise that mainly carries out research and production activities. The purpose of JSC "ELARA" is to make a profit, as well as the development and implementation of innovative projects.

The main objectives of the creation of JSC "ELARA":

Satisfying public needs in the products manufactured by JSC "ELARA";

Extraction of profit.

In order to achieve these goals, JSC "ELARA" carries out various activities, the main of which is the production of special-purpose products for the needs of the Ministry of Defense of the Russian Federation. The type of activity of the enterprise is another production activity, and small wholesale trade in industrial goods.

JSC "ELARA" is a legal entity, has an independent balance sheet, a current account and other accounts with the Sberbank of the Russian Federation, a round seal, stamps, letterheads indicating its full name, and its own trademark. JSC "ELARA" was established on April 26, 1996 in accordance with the current legislation of the Russian Federation. In its activities, the enterprise is guided by the Charter (see Appendix 2), as well as relevant legislative acts in the field of entrepreneurial activity.

JSC "ELARA" is liable for its obligations with in cash. On its own behalf acquires property and personal non-property rights and bears obligations, acts as a plaintiff and defendant in court. The enterprise carries out its activities on the basis of full cost accounting, self-financing and self-sufficiency. Also, this enterprise is independently responsible for the results obtained from its commercial activities and the fulfillment of obligations to customers, budgets, banks and other counterparties.

The sources of formation of the financial results of the enterprise are profit, depreciation, funds received from the sale valuable papers. The following funds have been created at the enterprise: statutory, social development, reserve and other general and special purpose funds. The enterprise has an independent balance sheet, which reflects its property. The property of the enterprise consists of the main and working capital, as well as other material and financial values.

The balance sheet of JSC "ELARA" is presented in Appendix 3.

JSC "ELARA" has two founders. Both founders can take part in management, which, on the one hand, meets their interests, and on the other hand, corresponds to the goals of the partner enterprise itself - to get the maximum profit - due to a clear management structure for a separate line of business.

The management of the enterprise is carried out by the director of the enterprise. The director independently determines the management structure of the enterprise and forms the staff.

The enterprise maintains accounting and statistical reporting in accordance with the procedure established by the legislation of the Russian Federation. The enterprise carries out its activities in accordance with the developed and approved plan of economic and social development.

The development of sales of the company's products for two years (2010, 2011) is characterized by the data presented in Table 2.1 (Appendix 4).

Considering the data reflecting the result of the analysis of the main indicators of the commercial activity of the enterprise - JSC "ELARA" in the dynamics of two years, we can draw the following conclusions.

The turnover of this enterprise in 2011 (reporting) year amounted to 56,728.0 thousand rubles, which is more by 12,906 thousand rubles compared to the previous year, i.е. the increase is 29.45%. The volume of trade is the main gross indicator of the enterprise, which characterizes the result of its activities. It is the sale of a certain mass of goods that creates an economic basis for obtaining a certain amount of income and profits, that is, it forms the prerequisites for the implementation of the strategic goals of the enterprise. Of all resources, fixed assets are used most efficiently. With an increase in their initial cost by 8% (the company purchased latest equipment), capital productivity increased by 20.1%. Also, the second element of the material and technical base is used quite effectively - the trading area, as evidenced by the increase in the load by 1 sq.m. - by 29.45%, despite the fact that the area of trade in the reporting year remained unchanged.

Labor productivity in the reporting year amounted to 2701.3 thousand rubles per person, which is 23.29% more by 510.2 thousand rubles per person compared to the previous year. Labor productivity of sales and operational personnel also increased by 1,290.6 thousand rubles per person, which is 29.45%. The payroll fund in the reporting year amounted to 972.9 thousand rubles, increased by 83.1 thousand rubles compared to the previous year, an increase of 9.34%. Average annual wage in the reporting year amounted to 46.32 thousand rubles, compared to the previous year it increased by 1.83 thousand rubles, which is 4% and is assessed as a positive aspect.

The current assets of the enterprise in the reporting year increased by 436.4 thousand rubles in comparison with the previous year, which is 8.6%. The growth in sales profit in the reporting year is accompanied by some increase and decrease in profit indicators. There is an increase in the financial result for the main activity, as evidenced by an increase in sales profit by 3.9% (in the reporting year it amounted to 1600.15 thousand rubles). The combined impact of all factors led to a significant increase in net profit by 10.82%, in the reporting year the amount of net profit amounted to 1094.84 thousand rubles.

In general, over this period, the enterprise has a tendency to further development - to expand the size of sales of marketable products.

2.2 Characteristics of the applied methodscommercial work for the sale of taboutvars

In case of wholesale warehouse turnover JSC "ELARA" uses the following methods of wholesale of goods: by personal selection of goods by buyers; by written, telephone, telegraph, teletype, telefax requests (orders); through traveling merchandisers (traveling salesmen) and mobile rooms for commercial samples; through auto warehouses; postal parcels.

The sale of goods with personal selection is practiced, as a rule, for products of a complex assortment (mainly innovative products etc.), when the choice requires the participation (familiarization) of a representative of a retail store.

In order to create convenience for buyers in the selection of goods, JSC "ELARA" organizes the wholesale sale of goods through the hall of commodity samples and trade and commercial pavilions.

The hall of commodity samples is the commercial center of JSC "ELARA". It concentrates the main work related to the organization of the wholesale sale of goods: familiarization of buyers with samples of goods available in the warehouse of ELARA OJSC, as well as with new goods, registration of relevant documentation for the sale in the operational accounting of goods. Here, the workplaces of merchandisers with the necessary organizational and technological equipment are highlighted.

In the hall of commodity samples, there are also workplaces of commodity distributors and invoicers. The sales manager, together with the representative of the buyer, on the basis of familiarization with product samples and selection by the buyer of goods, draws up an order (selection list) in triplicate for the selection of goods in the warehouse, which they both sign. One copy of the order is transferred to the buyer for control, the other - for issuing an invoice, the third - to the warehouse for individual selection and preparation of goods for release. To account for the movement of goods, merchandisers-sellers fill out cards of quantitative-sum accounting, which are summarized in file cabinets for each product group.

The sale of goods by written, telegraphic and telephone requests without preliminary personal selection is carried out for goods of a simple assortment or well-known goods of a complex assortment.

Applications received at the base by mail or telephone are registered in a special journal, checked in terms of compliance with the concluded contract and transferred for execution.

Progressive forms of wholesale include trade through mobile rooms of commercial samples and traveling merchandisers, as well as through auto warehouses. Mobile product samples rooms are equipped in car bodies, equipped with drawers, showcases with samples of various goods, as well as lists, albums and catalogs, on the basis of which the traveling merchandiser draws up applications (orders) for the delivery of goods in stores.

In contrast to the mobile rooms of commercial samples, auto warehouses are loaded on the basis of JSC "ELARA" with goods and, leaving according to the schedule, release the goods to stores.

The efficiency of wholesale trade is also characterized by the quantity and quality of services rendered by JSC "ELARA" to its customers - buyers and suppliers of goods. According to their functional purpose, the following main complexes of services can be distinguished:

Technological - for storage, sorting, packaging, packaging, labeling, forwarding, etc.;

Organizational and advisory - consultations on the range and quality of goods, the operation of products, the organization of retail sales, the study of demand, marketing, etc.

So, JSC "ELARA" uses various methods of wholesale trade.

2.3 Analysis of the wholesale turnover of enterprisesandYatiya

Analysis of the dynamics and characteristics of the turnover indicator of JSC "ELARA" is presented in Table 2.2 (Appendix 4). As Table 2.2 shows, in a market economy, the volume of trade remains one of the main indicators of the activity of a trading enterprise. As a result of the analysis, it can be seen that the turnover of the enterprise in 2010 compared to 2009 in comparable prices decreased by 2067.7 thousand rubles, which is 5.5%. In 2011, compared to 2010, the trade turnover in comparable prices increased by 5,050.9 thousand rubles, which is 16.2% (an increase in trade turnover compared to the base year).

The turnover of the enterprise in 2010 compared to 2009 in comparable prices decreased by 2067.6 thousand rubles, which is 5.5%. In 2011, compared with 2010, the trade turnover in comparable prices increased by 7118.6 thousand rubles, which is 13.3% (an increase in trade turnover compared to the previous year).

To continue the analysis, we calculate the absolute increase (decrease) in the turnover of the enterprise for the year due to changes in: 1) physical volume: turnover in comparable prices of the reporting year - turnover in comparable prices of the previous year = 43636.9 - 43822 = -185.1 thousand rubles. The absolute increase in the turnover of the enterprise decreased due to a change in the physical volume of turnover by 185.1 thousand rubles; 2) price growth: turnover in current prices of the reporting year - turnover in comparable prices of the previous year = 56728 - 43636.9 = 13091.1 thousand rubles. Due to the rise in prices, the absolute increase in trade turnover amounted to 13,091.1 thousand rubles. (table 2.3, appendix 4).

As a result of the analysis of the impact of prices on the volume of trade for the analyzed period, we can draw the following conclusion. In the reporting year, compared with the previous year, there was an increase in trade in current prices by 12,906.0 thousand rubles, which is positively assessed. This increase was unidirectionally influenced by the price growth factor, due to which, in the reporting year, the turnover increased by 13,091.1 thousand rubles, and due to the physical volume of the turnover, the turnover decreased by 185.1 thousand rubles, which is estimated positively. Since the dynamics of turnover is positively directed due to the influence of an intensive factor, the activity of the enterprise should be recognized as cost-effective.

Impact Analysis labor resources on the dynamics of the turnover volume of JSC "ELARA" is presented in Table 2.4 (Appendix 4).

The analysis of the turnover of JSC "ELARA" by quarters and the calculation of the coefficients of rhythm and uniformity of the performance of the turnover by quarters of the analyzed periods are presented in tables 2.5, 2.6 (Appendix 4).

In general, we can conclude that the main factor in the successful development of the wholesale turnover of a trading enterprise is the security and rationality of the use of commodity resources. Based on the analysis carried out, it can be concluded that the company JSC "ELARA" has a generally positive trend in economic development and takes a firm position in the market.

2.4 Ways to improve the commercial activities of JSC "ELARA"

Rationalization in wholesale trade involves the simultaneous solution of issues of improving the material and technical base, product range, trade and technological processes, labor organization and management. It is necessary to comprehensively address the issues of forming an assortment of goods; when implementing wholesale trade, to widely introduce the most progressive methods of delivering goods to retail trade enterprises.

Among the priority tasks of improving the commercial activities of JSC "ELARA" are the following:

Implementation of activities related to the maintenance and development of market demand for certain goods and services with the help of rationally functioning marketing infrastructures that provide competitive advantages enterprises;

Formation of conditions for the implementation of the principle social orientation activity of the enterprise in the innovation sphere;

Building a logically correct management process focused on increasing the competitiveness of the enterprise as the main strategic task of its development.

Particular attention should be paid to the issues of the most efficient use of the retail space of JSC "ELARA". It is possible to increase the efficiency of retail space through their more rational distribution for trade in certain groups of goods, equipping the store with modern trade and technological equipment, as well as through more rational placement of equipment. The rationalization of the assortment of goods makes it possible to place much more varieties of goods and commodity units on the same areas, as well as to significantly increase the turnover.

Rationalization makes it possible to identify and use the reserves for improving trade and technological processes at ELARA OJSC. These reserves include: insufficiently efficient use of retail space for the installation of equipment and incomplete use of the capacity of the commercial equipment; irrational placement and display of goods on the trading floor; separation trading floor for several boxes; lack of sufficient information of buyers about the location of individual goods and commodity groups; irrational organization of calculation nodes and the presence of double control; absence additional services buyers. All these reserves can be used in the process of improving the commercial activities of ELARA JSC without significant capital expenditures.

The implementation of measures aimed at optimizing the organization of work of employees of JSC "ELARA" is of great importance. These measures include: establishing the number of employees, taking into account the volume of work and the rational regime of work and rest of the store staff; a clear definition of the areas of application of the work of sellers and their responsibilities; improving the organization and maintenance of workplaces for cashiers, packers and other store employees; training of sellers, controllers-cashiers in rational methods and methods of work when performing operations related to the sale of goods and settlements with buyers.

A progressive form of selling goods is their sale at wholesale fairs. In the context of the transition to market relations, wholesale fairs in their administrative and directive form lost their significance, since they did not provide free market relations and commercial initiatives of goods producers and consumers. New trading and intermediary structures - permanent commodity exchanges - are more in line with these goals. However, even in a market economy, wholesale fairs, as occasional wholesale trades on a free market basis, retain their significance. Wholesale fairs of an international or national scale, as well as wholesale fairs of regional (local) significance, have the prospect of development in a market economy. At wholesale fairs of a local scale, in contrast to the permanent commodity exchanges for trading in homogeneous standardized goods, transactions are made for the sale and purchase of goods of a complex assortment produced by local enterprises. At such wholesale fairs, JSC "ELARA" can sell goods based on their individual selection by buyers, comparison, selection from the range of products of various manufacturers at free prices for subsequent retail or small wholesale.

Only well-trained highly qualified personnel will be able to successfully carry out commercial activities in complex and diverse conditions of market relations. commercial workers OJSC "ELARA", who have undergone deep training or advanced training in the field of modern marketing, management, organization and technology of commercial work. In charge of sales departments, commercial services there should be qualified specialists: commodity experts-merchants, economists-managers, financiers who know commercial work well.

The task of computerization of the management processes of commercial work on the sale (and purchase) of goods is very relevant. For these purposes it is necessary to organize commodity departments, halls of product samples, commercial pavilions of workstations (AWP) for operational processing commercial information and business process management. This ensures the automation of accounting for the supply and sale of goods according to the intra-group assortment, frees merchandisers from the routine, self made for maintaining a card file of accounting and movement of goods, frees up time for real commercial work with suppliers and buyers, increases the productivity of the commercial apparatus.

The electronicization of commercial transactions will allow creating an information system for processing and transmitting commercial information, which is technical basis market, marketing activities in trade.

To increase sales of goods and increase the competitiveness of a trade enterprise, it is necessary to use a social concept based on social marketing and the concept of services, the essence of which is that the employees of enterprises of commodity producers are offered an approach as members of the society that produce goods, carrying out marketing research on the social orientation of their products in relation to the end consumer, as well as the exchange of information (interactive marketing). Only with positive relationships between trade enterprises and manufacturers of goods is it possible to establish stable relationships with various social groups end consumers. Relationship marketing creates a heightened level of social interaction between salespeople and buyers, prioritizing customer service as a key component. It is distinguished by a high degree of consumer commitment, cooperation and trust, reciprocity and responsiveness. Long-term relationships can be considered as a factor in the competitiveness of an enterprise, the elements of which are realized through long-term marketing networks and relationship marketing.

So, in order to improve the commercial activities of ELARA JSC, it is necessary to optimize the organization of the trading process, first of all, the factors that determine the composition and content of technological processes and operations.

Conclusion

Trade is a type of entrepreneurial activity associated with the purchase and sale of goods. Trade is one of the largest sectors of the economy of any country, both in terms of the volume of activity and the number of personnel employed in it, and the enterprises of this industry are the most massive. The activity of trade enterprises is related to meeting the needs of each person, is influenced by many factors and covers a wide range of organizational, technological, economic and financial issues that require everyday solutions.

An important link that provides the necessary intensity and acceleration of the process of commodity circulation in the transition to market relations is given to wholesale trade. Wholesale trade - a type of trading activity associated with the purchase and sale of goods for use in business activities (including for resale) or for other purposes not related to personal, family, household and other similar use. By organizing the movement of goods through distribution channels, wholesale trade contributes to the synchronization of production and consumption of goods.

Commercial work in trade is a vast area of operational and organizational activities of trade organizations and enterprises aimed at completing the processes of buying and selling goods to meet the demand of the population and make a profit. Commercial work in wholesale trade includes the organization of the wholesale sale of goods.

In this paper, we examined the features of the organization of the commercial work of a wholesale company selling goods and ways to improve it using the example of OJSC Scientific and Production Complex ELARA named after G.A. Ilyenko. The management of the commercial activities of the JSC "ELARA" enterprise is considered as one of the important functions the overall management system for this enterprise. In general, there is an effective organization of the activity of the considered enterprise, as evidenced by the fact that JSC "ELARA" has a positive trend in trade and economic development and occupies a firm position in the Russian market.

The process of functioning of any trade enterprise is cyclical. Within one cycle, the necessary resources are attracted, they are combined in the trading process, the sale of goods and the final financial results are obtained.

Currently the role effective organization wholesale trade has increased immeasurably. In modern conditions, when an organization makes decisions independently, the resource potential of an economic entity increases sharply. This involves optimizing commercial relationships and improving the efficiency of resource management. Therefore, the organization of trade determines the competitiveness of a trade enterprise, its potential in business relations, and, as a result, its position in the market.

spandthe juice of literature

1. Federal Law No. 381-FZ of December 28, 2009 (as amended on December 23, 2010) “On the Basics of State Regulation of Trading Activities in the Russian Federation” // http://www.consultant.ru/

2. Akhmadova P.I. Research of the wholesale trade phenomenon // Business in law. - 2011. - No. 5. - S. 216-218.

3. Akhmadova P.I., Novoselova N.N. Theoretical foundations for ensuring the competitiveness of wholesale enterprises in the region // Business in law. - 2011. - No. 4. - S. 234-236.

4. Boikova O.S. Trade law: textbook. allowance / O.S. Boikov. - M.: Dashkov i K, 2010. - 449 p.

5. Vinogradova S.N. Organization and technology of trade / textbook. - M.: KnoRus, 2009. - 390 p.

6. Gordeev D. Competitiveness and competitive potential of wholesale enterprises // RISK: Resources, information, supply, competition. - 2012. - No. 1. - S. 329-333.

7. Dashkov L.P., Pambukhchiyants V.K. Commerce and technology of trade: A textbook for university students. - 9th ed., revised. and additional - M.: Dashkov, 2012. - 696 p.

8. Erokhina L.I., Bashmachnikova E.V., Marchenko T.I. Economics of the enterprise in the sphere of commodity circulation / L.I. Erokhin and others - 2nd ed., revised. and additional - M.: KnoRus, 2012. - 456 p.

9. Zalevskaya I.V. Optimization of commercial activity of small enterprises // Almanac modern science and education. - 2011. - No. 5. - S. 143-145.

10. Zybina A.Yu. Modern classification functions of wholesale trade // Bulletin of the Russian State University of Trade and Economics (RGTEU). - 2007. - No. 4. - S. 101-106.

11. Karpova N.V. Formation of financial results of financial and economic activities of wholesale trade organizations // Vse dlya bukhgaltera. - 2011. - No. 2. - S. 6-13.

12. Kompaniets O.S. Peculiarities of the relationship between the company's marketing functions and indicators of the effective functioning of retail trade // Russian Journal of Entrepreneurship. - 2009. - No. 9. - S. 43-47.

13. Komarova G.B., Ishonova U.U. Features of functioning of the infrastructure of wholesale trade in a market economy // National interests: priorities and security. - 2010. - No. 21. - S. 37-42.

14. Koptelov A.I. Methods for improving the sales process // Financial newspaper. - 2008. - No. 51. - S. 11-12.

15. About condition industrial production and retail trade in January-June 2012 // http://www.minprom.gov.ru/press/release.

16. Organization and management of a commercial enterprise: Textbook / Ed. L.A. Bragin, T.P. Danko. - M.: INFRA-M, 2009. - 301 p.

17. Petrovich M.V., Peklina O.V. Information Support management of wholesale trade enterprises // Economics and Management. - 2011. - T. 68. - No. 6. - S. 76-81.

18. Piskov N.G. Innovation processes in regional wholesale trade // Bulletin of the Volgograd State University. Series 10: Innovative technologies. - 2008. - No. 3. - S. 47-49.

19. Puginsky B.I. Commercial law of Russia: a textbook for universities / B.I. Puginsky. - 4th ed., revised. and additional - M.: Yurayt, 2010. - 354 p.

20. Semenikhin V.V. Trade: encyclopedia / V.V. Semenikhin. - M.: GrossMedia: ROSBUH, 2009. - 789 p.

21. Sinyaeva I.M. Marketing in commerce: a textbook for universities / I.M. Sinyaeva, S.V. Countryman, V.V. Sinyaev. - 2nd ed.; ed. L.P. Dashkov. - M.: Dashkov i K, 2009. - 547 p.

22. Tokar E.V. Grade economic efficiency trade enterprises in the market consumer goods// Russian entrepreneurship. - 2009. - No. 1. - S. 33-36.

23. Khanin G.I., Fomin D.A. Wholesale in modern Russia// Forecasting problems. - 2007. - No. 5. - S. 42-61.

24. Chkalova O.V. Trading business: tutorial. - 2nd ed., revised. and additional - M.: EKSMO, 2010. - 320 p.

25. Yakovlev A.A. Sales activity of a trading enterprise: concept and essence // Sales management. - 2009. - No. 3. - S. 22-26.

Attachment 1

Rice. 1.1. The scheme of promotion of products to the consumer

Appendix 2

Hosted at http://www.allbest.ru/

Rice. 1.2. Statistical indicators trade industry in Russia in 2011

Appendix 3

Table: Abbreviated form of the balance sheet of OJSC Scientific and Production Complex ELARA named after G.A. Ilyenko” for 2011 (thousand rubles)

Analysis of commercial work on the wholesale of goods. Commercial work of a wholesale company for the sale of goods Organization of commercial activities for the wholesale sale of goods

Send your good work in the knowledge base is simple. Use the form below

Similar Documents

Send your good work in the knowledge base is simple. Use the form below

Content

Chapter 1. Theoretical aspects of the commercial work of a wholesale firm selling goods

1.1 Concept, functions and types of wholesale trade influence

Introduction

The purpose of the study is to study the features of the commercial work of a wholesale company selling goods and determine ways to improve it.

The goal of the study determined the formulation and implementation of the following set of tasks:

- reveal the essence and functions of wholesale trade;

- to characterize the main forms of commercial work of a wholesale company selling goods;

- to consider the features of the organization of commercial work for the sale of goods at a particular enterprise - JSC "Scientific and production complex" ELARA "named after G.A. Ilyenko";

- to identify ways to improve the commercial activities of OJSC Scientific and Production Complex ELARA named after G.A. Ilyenko.

The object of the study is the commercial activity of the enterprise OJSC “Scientific and production complex “ELARA” named after G.A. Ilyenko.

The subject of the study is a set of organizational and economic relations that arise in the course of commercial activities at wholesale enterprises.

The practical significance of the work lies in the fact that its conclusions and recommendations can contribute to the improvement of the organization of commercial activities of wholesale trade enterprises.

The purpose and objectives of the study determined the structure of the work, which consists of an introduction, two chapters, a conclusion and a list of references.

Chapter 1. Theoretical aspects of the commercial work of a wholesale firm selling goods

1.1 Concept, functions and types of wholesale trade

Trade is an important component of the economy of any state. It is the enterprises of the trade sector that create a developed infrastructure of services, make a significant contribution to the creation of favorable conditions for its further development.

The peculiarity of trade is the completion of the production and sale process, in essence, the completion of the cycle of commodity production after the product finds a buyer and a sale and purchase transaction takes place (Fig. 1.1 in Appendix 1).

The concept of "group trading" includes all forms of cooperation between retail and wholesale trade, in which the association occurs.

The classification of wholesale trade can also be carried out according to the following types:

by the breadth of the assortment: the assortment is wide (1-100 thousand items); limited range (< 1000 наименований); ассортимент узкий (< 200 наименований); ассортимент специализированный;

by delivery method: delivery by own transport; sale from a warehouse (self-delivery);

according to the degree of cooperation: horizontal cooperation for joint purchases and organization of wholesale markets; vertical cooperation for the purposes of marketing and competition with retailers for the end-user market;

by turnover size: large wholesalers; medium wholesalers; small wholesalers;

from the point of view of organizing wholesale trade, there are three categories: wholesale trade of manufacturers; wholesale trade of intermediary enterprises; wholesale trade carried out by agents and brokers.

Independent wholesale companies are organized in accordance with the above classification, depending on the requirements of the retail trade and their own capabilities.

Similar Documents