Book2

computer science teacher of the highest category,

senior teacher, Kiev

Practical and

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Project "Lessons of Informatics"

http : // uchinfo. com. ua

P.

Practical work No. 1 Creating and editing spreadsheets, entering formulas into a table, saving the table to disk ………………………………………. Practical work No. 2 Using the built-in functions and operations of ET ……… ... Practical work No. 3 Using logical functions …………………………. Practical work No. 4 Building diagrams and graphs …………………………… .. Practical work No. 5 Sorting and filtering data …………………………… Test work on the topic: “Spreadsheets. Entering, editing and formatting data. Standard Features ". Option 1……………………………………………………………………………………… Option 2 …………………………………………………………………………………… Option 3 …………………………………………………………………………………… Option 4 ……………………………………………………………………………………

Practical work No. 1

Topic:Create and edit spreadsheets, enter formulas into a table, save the table to disk.

Target:Get practical skills in creating and editing spreadsheets, entering formulas into a table, saving a table to disk.

Progress:

1. Make a price list according to the sample:

	Shop price list "HORNS AND HOOVES"
		28.09.11
	Dollar rate	4.6 hry.
Name of product	Price in USD e.	Price in UAH
Checkered notebook	$0,20	0.92 UAH
Ruled notebook	$0,20	0.92 UAH
Pencil case	$2,00	UAH 9.20
Pen	$0,50	UAH 2.30
Pencil	$0,20	0.92 UAH
Ruler	$0,30	1.38 hry.
Elastic	$0,40	1.84 UAH

Stages of the assignment:

1. Select a cell IN 1 and enter the table title in it Price list of the store "HORNS AND HOOPS"

2. Into the cell C2 enter function TODAY(Put a sign «=» ð ê Click the button < fx> on the toolbar. In field CATEGORY choose Date and time... In the bottom field, select a function Today).

3. Into the cell AT 3 enter the words " Dollar rate", v C3- the dollar exchange rate for today.

4. To cell C3 apply currency format ( Format ð Cell format ekð Number tab ð Number format ð Monetary ð Designation you can choose any).

5. Into cells A5: B5 enter the table column headings.

6. Select them and apply a bold style and a larger font.

7. Into cells A6: A12 and B6: B12 enter data.

8. Into the cell C6 enter the formula: = B6 * $ C$3 . ($ means an absolute reference is used).

9. Select a cell C6 and drag the fill handle down to the cell C13.

10. Select a range of cells C6: C13 and apply monetary format to them.

11. Highlight Header - Cells B1: C1 and run the command Cell Format, tab Alignment and set the switch " Center on Selection"(Horizontal alignment)," Wrap by words". Increase the heading font.

12. Insert a picture of your choice on the left side of the price list.

13. Change the name SHEET1 on the Price list.

2. Calculate the statement of the fulfillment of the turnover plan of the kiosk No. 5 in the form:

№	Month	Reporting year	Deviation from the plan
		plan	actually	performance, %
	January	RUB 7,800.00	RUB 8,500.00
	February	RUB 3,560.00	RUB 2,700.00
	March	RUB 8,900.00	RUB 7,800.00
	April	RUB 5,460.00	RUB 4,590.00
	May	RUB 6,570.00	RUB 7,650.00
	June	RUB 6,540.00	RUB 5,670.00
	July

>

base given reference information

Design, formulation of the task for the automated receipt of the document "Statement of the implementation of the retail turnover plan for ____ month 20 __ year according to ___ district consumer union ___ district", including the details: name of the district consumer union, name of the district, number in order (or code of the organization), name of the organization, date , turnover plan for the month, actual fulfillment of the plan, percentage of fulfillment, deviations, total for the organization. Additional tasks: 1. Classify the details on the basis and signs; 2. Description of the reference book "List of goods by groups of goods"; 3. Build the codes of the District Consumer Unions (Organizations); 4. Describe the list of PD and possible changes in the document "Consignment note",

Attributes-attributes characterize the qualitative properties of the reflected entities. Foundation requisites are quantitative values ​​that characterize a given entity.

Classification of requisites

	Props name	Props ID		Brief explanation
	The name of the regional consumer union
	District name			Used for printing text in documents
				Used for printing text in documents
	Name of company			Used when sampling by organization
				Used when sampling by date
	Monthly turnover plan		base	Used for printing text in documents
	Actual implementation of the plan		base	Used for printing text in documents
	Percentage of completion		base
	Deviations		base	Used in arithmetic calculations
	Total for the organization		base	Used in arithmetic calculations

Directory "List of goods by groups of goods"

Directory "List of commodity groups"

Sample filling

District consumer union codes

Consignment note - a contract for the carriage of goods by road. For international transportation, it is drawn up in 4 original copies. The first copy remains with the consignor, the second copy follows with the cargo, the third and fourth copies remain with the carrier.

The waybill is necessary when the parties hire a trucking company to transport the goods. The seller, on the basis of the TTN, writes off the goods from the balance sheet at the time of the transfer of ownership established by the supply (purchase and sale) contract. The consignor writes off the goods from his warehouse, the consignee of the goods receives inventory items. The transport organization calculates the cost of its services. For the driver of the carrier, the consignment note is the basis for the carriage of goods, which is necessary for presentation to the employees of the internal affairs bodies.

Primary documents: supply agreement, fatkura invoice, act (report of the carrier) on the provision of services for the delivery of goods, power of attorney.

When concluding an agreement, the following information is added to the "Commodity Section" section: Name of the consignor (automatically supplied under the agreement), Name of the consignee (assigned automatically according to the agreement), Date of compilation, Name of the payer Payer (selected from the directory), Product name (selected from the directory) , Quantity, Price.

The following fields are automatically calculated: Amount (Quantity x Price), total payable (total for the Amount field).

Practical work No. 1

Exercise

Make a price list according to the sample:

	Shop price list "HORNS AND HOOVES"
		10.01.13
	Dollar rate
Name of product	Price in USD	Price in rub.
Checkered notebook
Ruled notebook
Pencil

Stages of the assignment:

Select a cell IN 1 and enter the table title in it Price list of the store "HORNS AND HOOPS"

Into the cell C2 enter function TODAY(Put a sign =, Click the button fx> on the toolbar. In field CATEGORY choose Date and time... In the bottom field, select a function Today).

Into the cell AT 3 enter the words " Dollar rate", v C3- the dollar exchange rate for today.

To cell C3 apply currency format ( Format  Cell format ek  Number tab Number format  Monetary  Designation you can choose any).

Into cells A5: C5 enter the table column headings.

Select them and apply a bold style and a larger font.

Into cells A6: A12 (can be copied) and Q6: B12 (you cannot copy - the dollar sign must be made through the cell format) enter data.

Into the cell C6 enter the formula: = B6 * $C$3 . ($ means an absolute reference is used).

Select a cell C6 and drag the fill handle down to the cell C13.

Select a range of cells C6: C13 and apply the monetary format to them (Menu "Format" as described above or right-click on the cells, select "format of cells" and as described in paragraph 4).

Highlight Header - Cells B1: C1 and run the command Cell Format, tab Alignment and set the switch " Center on Selection"(Horizontal alignment)," Wrap by words". Increase the heading font.

Insert a picture of your choice on the left side of the price list.

Change the name SHEET1 on the Price list.

Calculate the statement of fulfillment of the turnover plan of the kiosk No. 5 in the form:

	Month	Reporting year			Deviation from the plan
		plan	actually	performance, %
	September

Column filling Mi can be done by dragging the marker.

Column values Vi and Oi calculated by the formulas: Vi = Fi / Pi; Oi = Fi - Pi

Rename SHEET2 v Bulletin.

Save the table in your folder under the name Practical work 1

Show the work to the teacher.

Moscow Institute

international economic relations

Speciality

"Accounting, analysis and audit"

Course work

by discipline

"Management analysis in industries"

Topic: "Analysis of the dynamics and implementation of the retail turnover plan"

Work completed

correspondence student

Rusanova Tatiana Nikolaevna

Checked ___________________

(academic degree, academic title, surname, initials)

Grade _________________

Moscow, 2008

Introduction

Trade as an independent branch of the country's economy is a set of organizations and enterprises engaged in the purchase and sale of consumer goods. In practice, it is represented by two types - wholesale and retail trade. Retail trade plays an important role in economic activity, since it is here that the process of circulation of goods ends, and they move into the sphere of personal consumption. So, retail trade is the sale of goods directly to the population for personal consumption.

The main quantitative indicator that allows you to assess the volume of work of a retail enterprise is retail turnover, which, in fact, is the sum of sales of goods to buyers for personal consumption. Currently, the results of the organization's activities are assessed by the amount of profit, profitability. At the same time, the turnover indicator is the basis for calculating all estimated indicators (gross income, profit, cost level, profitability, etc.). The results of economic activity of trade enterprises largely depend on its dynamics. The growth of trade turnover entails an increase in gross income, and consequently, the profit of the enterprise. To ensure the growth of the company's turnover, it is necessary, among other things, to properly organize economic control and analysis.

The main tasks of analyzing the activities of trade enterprises are to control the dynamics of the implementation of the turnover plan, study the factors that influenced its volume and structure, and identify reserves for further expansion of turnover. It should be remembered that the analysis of the sale of goods should be linked to the analysis of commodity supply, inventory and turnover of goods, since all these factors have an impact on the volume and structure of trade.

Sources for analyzing the turnover of a trading enterprise are a business plan (which provides for indicators of the sale of goods, inventory and receipt of goods), as well as accounting and statistical reporting. In such documentary forms as No. 1-enterprise "Basic information about the activities of the enterprise" (annual) and No. 5-z "Information on the costs of production and sale of products" (quarterly) contains information on the volume and composition of goods turnover, on balances of goods on beginning and end of the reporting period.

The purpose of this work is to give an idea of ​​how the analysis of turnover in a retail trade organization is practically carried out and, accordingly, how the analytical indicators obtained as a result are used for its further successful development.

1. Tasks and objectives of the analysis of retail trade

Retail turnover includes the sale of goods to the population for cash and on credit, as well as the sale of goods to collective consumers (enterprises, organizations, institutions) in the order of small wholesale.

TO the tasks of analyzing retail turnover include: control over the implementation of the retail turnover plan in terms of total volume and product groups; assessment of the implementation of the plan for enterprises and organizations included in this system; the study of the rhythm of the implementation of the retail turnover plan both in the system as a whole and in organizations and enterprises; studying the dynamics of retail trade over a number of years; identification of changes that have occurred in the volume and structure of goods turnover, inventory and goods receipt; determination of the coverage of the purchasing funds of the population served by a given trade organization or enterprise; opening and studying the reasons that contribute to the fulfillment or, on the contrary, non-fulfillment of the turnover plan; study of the quality of service to the population; identification of internal reserves and development of measures to eliminate the identified deficiencies, to further increase the turnover and improve services for the population.

For the analysis of retail trade, the following are used: data on the socio-economic indicators of the area of ​​activity of organizations and enterprises (the number and structure of the population, their monetary and purchasing funds, etc.); plans drawn up by the organizations and enterprises themselves; accounting and operational reporting data; primary documents, commodity-money statements and accounting registers reflecting the movement of goods; inventory lists of goods; acts of documentary audits, surveys.

The analysis is carried out by calculating various indicators that can be grouped according to the following criteria: cost and natural, quantitative and qualitative, volume and specific.

Especially widely used in economic analysis cost indicators... The most important such indicator is the volume of turnover of enterprises and organizations.

In value terms, the sale of goods in assortment, by forms and methods of trade, by groups of buyers, and so on, is also determined. Cost indicators are the main when assessing the fulfillment of the retail turnover plan.

To characterize the retail turnover of certain aspects of the activities of trade enterprises, to deepen the analysis, natural indicators... Recently, many accounting programs have appeared that allow you to keep records, both in total and in physical terms, which greatly facilitated the use of these indicators in the analysis.

Quantitative indicators are used to characterize individual aspects of the activities of a commercial enterprise and organization. These include: the volume of retail turnover of individual stores, trade enterprises and organizations; balances of goods at the beginning and end of the period; receipt of goods.

Important in the analysis are qualitative indicators, the work of trade enterprises. These include: the percentage of fulfillment of the retail turnover plan; indicators of its rhythm and dynamics; application of progressive forms and methods of serving the population; coverage of monetary incomes and purchasing funds of the population by retail trade and so on.

Volumetric and specific indicators are widely used in the analysis of retail trade. TO volumetric indicators refers to retail trade in the system as a whole, and to specific- the level of turnover of individual enterprises and organizations in the total volume of turnover, turnover per seller, per square meter, turnover per capita, etc.

It is advisable to carry out in a certain logical sequence. So, first, the main indicator is analyzed - the total amount of sales of goods in the retail network. Further, the state of trade in individual groups of goods, the composition of turnover, the degree of satisfaction of demand for specific goods are studied. Then an analysis of stocks, the rate of circulation of working capital and the receipt of goods is carried out. The final stage is the mutual linking of the results of the study of all indicators of trade on the basis of a comprehensive analysis.

A specific analysis scheme is developed at each trading enterprise, taking into account the goals set and the availability of the necessary information.

In practice, control and analysis of product sales is carried out for every month, quarter, half year, year. The actual data are compared with the planned and with the previous periods. In this case, such indicators are calculated as: the percentage of the plan; absolute deviations from the plan; the rate of increase (decrease) for the analyzed period; the absolute value of one percent increase (decrease) in sales.

To study the indicators of retail trade turnover, they develop layouts of analytical tables that contain the necessary planned and actual data for a number of periods, various normative and calculated indicators, and relative values ​​of an analytical nature. When using computer technologies, all these materials are gradually accumulated and calculated in an automated mode, which speeds up the process of preparing analytical tables and making operational management decisions to eliminate deficiencies identified in the analysis process, to use reserves to improve trade and increase its efficiency.

Analytical materials are also used in the preparation of planned calculations for the coming period. Given the fact that by the time the plans (forecasts) are developed, there is still no actual data for the current period (quarter, year), it becomes necessary to determine the expected (probable) amount of turnover for the full current period (goal, quarter). In this case, the analysis data for the past period, the prospects for the development of trade in the coming time should be taken into account. To a certain extent, the planned rates of its development in the planned period depend on the validity of the assessment of the expected turnover.

2. Components of the analysis of retail turnover

So, the analysis of the turnover of a retail trade enterprise begins with a study of the total turnover, in the process of which it is necessary to establish the degree of fulfillment of the plan for the sale of goods, to determine the dynamics of turnover, to check its implementation by individual quarters and months. For example, let's take the data on the dynamics and implementation of the turnover plan of a particular retail enterprise - the “Economy” grocery store for the last two years - and, on the basis of the above table, formulate the appropriate conclusions.

Dynamics and implementation of the retail turnover plan

The table shows that the retail turnover plan for the reporting year has been fulfilled, although the percentage of overfulfillment is very insignificant - only 0.11%; in comparison with the previous year, the volume of retail turnover increased by 11.39%. If we look at the data on a quarterly basis, we will see that the plan was fulfilled only in the first and fourth quarters, and in the second and third quarters, the plan was not fulfilled. Quarterly indicators of growth in trade turnover differ significantly compared to the previous year. To find out the reasons for this, it is necessary to supplement this analysis with the study of turnover by months.

The population's demand for consumer goods is influenced by many factors, in particular seasonal characteristics. For example, sales of ice cream and soft drinks increase significantly during the summer months. There is an increase in purchases of certain goods before the holidays, in the process of preparing for the new school year, etc. Therefore, a deep analysis of intra-annual fluctuations in the turnover of sales of goods by months and quarters, and in the process of operational analysis - by weeks, is of great importance for identifying reserves for improving the quality of trade services.

The irregularity of the turnover for the sale of goods by periods of the year can be explained by many reasons of an objective and subjective nature. Objective factors include the monetary incomes and demand of the population, the number of days in a given month, which are formed for individual months. Subjective factors are poor study of the trade conjuncture and seasonal characteristics of demand, irregular delivery of goods, lack of service, etc.

In particular, on the basis of the above, it can be assumed that the failure to fulfill the turnover plan in the II and III quarters in the store we are considering could be due to the fact that it was at this time that a similar self-service grocery store was opened nearby and some of the buyers left there; in addition, in previous years (as the observation shows), a drop in revenue was observed in the third quarter, since potential buyers at this time save money first for vacations, then for preparing their children for school. The fourth quarter always "wins" due to the approaching New Year.

An important section of the analysis is the study composition of retail turnover in terms of its types, organizational forms, methods of trade and assortment.

Retail turnover by type subdivided into the sale of goods to the population and the sale of goods to enterprises (organizations, institutions) in the order of small wholesale. Usually, in percentage terms, the share of sales of goods to the population in the retail turnover is on average 95% (accordingly, about 5% falls on the sale of small wholesale), but in some trade organizations, the sale of small wholesale can significantly exceed the average.

Analysis of retail turnover by organizational form means the study of equity participation in its implementation of various stationary enterprises (shops, stalls, etc.). This subsection of the analysis can be carried out only on the basis of accounting and operational accounting materials, since there is no such information in the current reporting.

Analysis of retail turnover by trading methods involves studying it with a subdivision for the sale of goods for cash and on credit, for the sale of prepackaged and non-prepackaged goods, sale in the usual way and through vending machines, sale by samples, etc. Thus, the data on sales on credit, contained in the data of current accounting and primary documentation, make it possible to analyze the movement of consumer credit, track its coverage and identify overdue debts. And, for example, the analysis of the turnover of goods with its division into the sale of packaged and non-packaged goods, despite the great importance of such an analysis, is practically not carried out due to the lack of the necessary planning and reporting data. Often, an analysis of the specific weight of prepackaged goods in a store's turnover can be carried out only on the basis of sample data, for which commodity documentation related to the receipt of piece goods and inventory materials for prepackaged goods is processed.

Analysis of retail turnover by commodity composition directly related to the satisfaction of various customer requests. The fulfillment of the turnover plan for the assortment testifies to the ability of sales workers to take into account and satisfy consumer demand. The commodity structure of retail turnover is analyzed on the basis of accounting data containing information on the sale of goods at retail in the context of assortment.

Fulfillment of the plan for product groups

Name of product groups	Plan		Report		% of plan completion
	in thousand rubles	in% to the total	in thousand rubles	in% to the total
Wine products	1763,5	10,0	2171,6	12,30	123,1
Food	15165	86,0	14717	83,36	97,0
Cigarettes	529,10	3,0	617,9	3,49	116,8
Related industrial goods	176	1,0	150,05	0,85	85,3
Total	17635	100,00	17655	100,00	100,11

Based on the above table, it can be concluded that, although the general plan of retail turnover has been fulfilled by 100.11% (the situation is especially good in this regard for wine and cigarettes), but for food products, which in fact it specializes in store, the plan is not fulfilled; the same applies to manufactured goods (although they occupy a very insignificant place in the structure of the turnover of this store). Consequently, it is necessary to analyze the reasons for this situation, to identify weak points in order to draw the attention of the management link to them.

Using the current reporting, it is possible to study the structure of trade only in the context of enlarged product groups (the following enlarged groups of goods can be distinguished as the macrostructure of turnover: food, alcoholic beverages and non-food products).

One of the important analytical indicators in the study of retail turnover is - dynamics of sales of the main groups of goods in actual and comparable prices. To do this, it is necessary to have information about the retail price index for individual product groups, since unit prices will change unevenly. Statistical observation covers about 100 product groups, which makes it difficult to study the turnover for each product group. When choosing the main groups for analysis, as a rule, they are guided by the following points:

The study is carried out by product groups that determine the development of trade, that is, those that occupy a dominant role in the turnover (about 80%);

Particular attention is paid to the analysis of the sale of socially significant and so-called essential goods (bread, flour, cereals, sugar, tea, salt, fabrics, detergents, etc.).

For example, the turnover for the sale of poultry meat in the organization for the previous year amounted to 369 thousand rubles, for the reporting year - 446 thousand rubles. The price index for the analyzed period for this group of goods is 1.17. Then the turnover in comparable prices for the Poultry meat group is 381 thousand rubles. (446 thousand rubles / 1, 17).

The dynamics of turnover in actual prices for this group of goods is 120.9% (446 thousand rubles * 100% / 369 thousand rubles), and in comparable prices - 103.25% (381 thousand rubles * 100% / 369 thousand rubles). This means that the total turnover in the Poultry Meat group increased by 20.9%, and the volume of its sales by only 3.25%. Consequently, to a large extent the reason for the increase in trade turnover could be an increase in the prices of goods.

The study of retail prices for goods sold by various trade enterprises is of analytical and practical interest. Such an analysis allows us to identify the competitiveness of a given organization, to make adjustments to its pricing strategy, aimed at increasing its share in the market for certain goods. Changes in prices are one of the factors that determine the structure of trade turnover. For example, as a result of an increase in retail prices, there is a decrease in the material situation of the population and an increase in the proportion of food products in retail trade.

For the fullest satisfaction of customer requests, as well as for the correct formation of industry orders, an analysis of the intragroup assortment is also required (analysis for individual goods). The study of the latter is carried out, first of all, for those groups for which the implementation plan is not fulfilled, or there are complaints from buyers about the lack, poor assortment, low quality of goods. The analysis of the intragroup assortment is carried out on the basis of inventory data and primary documents. The use of modern cash registers and computer technology for accounting for receipts, sales and stocks of goods greatly facilitates the study by item.

With a change in the monetary income of the population, the size of purchases of individual consumer goods changes. To assess such changes, the indicator is used elasticity of turnover, which is its relative change under the influence of changes in monetary incomes of the population, prices, volume, structure of commodity supply and other factors. Elasticity coefficient of turnover on the sale of individual goods, depending on the change in money income of the population, shows how the amount of turnover changes when money income changes by 1%. The indicator is calculated as the ratio of the growth rate of the turnover for the sale of certain groups of goods to the growth rate of the population's monetary income for the analyzed period. In practice, trade organizations do not always have the necessary information about the monetary income of the population they serve. In the absence of such information, the indicators of the total volume of retail trade can be used for the calculation.

The positive value of this coefficient indicates that there is a direct relationship between the factor attribute and the turnover for the sale of goods. A negative value, therefore, reflects the existing feedback between the studied indicators. The coefficient of elasticity of more than one means that the turnover for the sale of this product is very elastic; with a weak elasticity, the coefficient of demand or turnover for the sale of a given product is less than one.

So, the coefficient of elasticity is positive and more than one for those goods for which the growth rate of sales is higher than the rate of development of the total volume of trade. The share of such groups of goods in circulation is increasing. The coefficient of elasticity is positive and less than one in the case when the growth rate of the sale of certain goods is lower than the rate of development of the entire turnover. The share of these groups of goods in the total turnover is decreasing. And, finally, the coefficient of elasticity takes a negative value for those goods whose sales are declining.

3. Factors affecting the volume of retail trade

The factors that influence the volume of retail trade can be divided into three groups:

Factors related to commodity funds;

Factors related to the number of employees and their productivity;

Factors associated with the use of fixed assets.

Let's consider in more detail each of the listed groups.

3.1. Factors associated with the use of commodity funds

Revenue from the sale of goods in the retail trade network is the main indicator of trading activity, which is closely linked with other indicators of turnover that affect its volume through changes in the values ​​of stocks of goods at the beginning and end of the reporting period, receipt of goods and other disposal of goods. The relationship between these quantities is expressed product balance formula:

Znp + P = P + PV + Zkp, where

Знп, Зкп are stocks of goods at the beginning and end of the reporting period;

P - receipt of goods;

Р - retail trade turnover;

PO - other disposal of goods.

On the left side of the balance sheet, commodity resources are reflected, and on the right, the merchant's need for goods. All these indicators (sales, stocks, receipts) are analyzed in a complex way, since they are closely related. For example, an increase in inventories can lead to a decrease in the amount of goods sold. An increase in receipts may lead to an increase in sales or an increase in inventory, which is differently assessed in terms of the competitiveness of the enterprise and the efficiency of trading activities.

When compiling the balance of goods, the so-called other disposal of goods must be taken into account, which reduces the resources that can be sold. For example, for some goods during their transportation, storage and sale, natural loss is revealed; or in the process of trading, it becomes necessary to lower prices for certain goods if the demand for them decreases for various reasons (fashion has changed, supply exceeds demand, competitors sell goods at a lower price, etc.).

Based on the commodity balance, you can deduce the following the formula for the amount of retail turnover: P = Znp + P - PV - Zkp .

A change in each component of this formula entails a change in the value of retail turnover. In order to determine the influence of any of the terms on the amount of sales of goods, you can use the method of chain substitution or the method of absolute differences between planned and actual indicators.

Based on the initial data and the trade balance formula, we determine the impact on the amount of retail sales of changes in the initial stocks of goods, receipts of goods, their other disposal, ending stocks.

Commodity balance of the organization for the reporting year, thousand rubles

Trade balance terms	Plan	Report
Stocks of goods at the beginning of the year (Znp) Goods receipt (P)
Total receipt with the remainder (Знп + П) Sale of goods at retail and small wholesale (R) Other retirement of goods (RO)
Total consumption (R + PV) Stock of goods at the end of the year (Zkp)
Total in expense with the remainder (R + PV + Зкп)	18780	18875

The influence of the terms of the trade balance on the volume of retail turnover, thousand rubles

Factors influencing the change in the volume of retail turnover	Plan	Report	Deviation (+, -)
Initial stock of goods (З 1 - Z 0 )	995	1225	+230
Goods receipt (P 1 - P 0 )	12500	12735	+235
Other disposal of goods (PO 1 - PV 0 )	45	70	- 25
Final stock of goods (З 1 - Z 0 )	1100	1150	- 50
Retail turnover	17635	17655	+20

The data in the tables allow us to conclude that the increase in retail turnover at this trading enterprise occurred, firstly, due to the existing excess stocks of goods at the beginning of the period (by 230 thousand rubles); secondly, by increasing the receipt of goods in comparison with the plan by 235 thousand rubles. Other disposal exceeded the planned one by 25 thousand rubles, as well as by 50 thousand rubles. the final stock of goods increased - these factors negatively affected the turnover of the store.

The analysis of the dependence of the volume of retail trade on commodity funds provides only initial data, but does not explain the reasons that caused changes in stock balances, incoming and outgoing goods. To find out these reasons, it is necessary to study each of these elements in more detail.

Analysis of goods receipt

Fulfillment of the plan for the receipt of goods (commodity supply) is the most important factor in the fulfillment of the retail trade turnover plan and the guarantee of an uninterrupted supply of buyers with the necessary goods.

Commodity resources of trade enterprises, as a rule, are formed due to the receipt of goods under concluded contracts, as well as receipts from local resources (for example, goods produced by local industry; produced by the production departments of the trade enterprises themselves, etc. - while the formation of trade turnover for locally produced account is often one of the decisive factors in lowering retail prices for goods and increasing their competitiveness in the consumer market).

The main share of the commodity supply of retail trade turnover belongs to goods that come under direct contracts with industrial enterprises or wholesale organizations.

The first stage in the analysis of the receipt of goods is to check the fulfillment of plans for commodity supply both in general and for individual commodity groups, then the analysis of the receipt of goods by sources and suppliers is carried out.

When analyzing the fulfillment of the commodity supply plan, special attention should be paid to the fulfillment of supply contracts by suppliers, the timeliness of shipment of goods, compliance with the quality and assortment of goods. In this case, you can use the data of operational accounting on the fulfillment of contracts for the supply of products, claims against suppliers. Accounting data (Form No. 2 "Profit and Loss Statement") contains information on the amounts of received and paid fines for violation of quality and shortage of goods, these data should also be taken into account in the analysis.

Analyzing the implementation of the plan for the receipt of goods from local resources, it is necessary to pay attention to how the plan for the release of goods by the production units of the trade organization itself was carried out, as well as to what measures were taken to attract local resources into the organization's trade.

For the normal functioning of a trading enterprise and, accordingly, its fulfillment of plans for turnover, an uninterrupted flow of goods is necessary, which ensures a uniform process of their circulation, does not allow the formation of excess stocks for some goods and shortages for others, helps to meet customer demand. The rhythm of the delivery of goods, their timely arrival in the retail network can be checked by analyzing the receipt of goods by months and quarters using operational data. At the same time, a sample of commodity funds is studied, violations in the uniformity of the flow of goods and the reasons for these violations are revealed. If a trade organization is a large economic structure, then the analysis of the receipt of goods must necessarily include data on the fulfillment of the plan for the supply of goods for all its divisions.

Analysis of inventory and turnover of goods

To ensure the fulfillment of the plan for turnover and uninterrupted trade, the trade organization must have a constant stock of goods in a certain range and size. Commodity stocks are divided into stocks of normal and seasonal storage, as well as special purpose stocks.

Commodity stocks normal storage serve to ensure uninterrupted trade, therefore, they need constant and rhythmic replenishment. Violation of the terms of delivery of goods leads to interruptions in trade, dissatisfaction of consumer demand, or, on the contrary, to overstocking.

Seasonal storage stocks- these are either products of seasonal production, the demand for which is relatively constant throughout the year (for example, vegetables, fruits), or goods, the production of which is constant, but the demand for them changes seasonally (for example, rubber shoes, bicycles).

Special purpose stocks, as a rule, are formed in cases where, due to various circumstances (for example, the difficulty of delivery), trade organizations are forced to form special stocks.

Control over the state and movement of stocks must be systematically carried out in all divisions of the trade organization, paying attention not only to their total amount and movement by groups, but also to the state of stocks for individual goods, with the identification of the reasons for the formation of surpluses or lack of necessary stocks.

Analyzing stocks, it is required to determine their correspondence to the volume of goods turnover, to study the structure of stocks and the speed of their turnover. Inventories are planned and accounted for in absolute amount and in days of turnover. The main indicator in the analysis is inventory in days, which is calculated by dividing the sum of the balance of goods by the one-day turnover (one-day turnover is equal to the turnover divided by the number of days in the analyzed period). This indicator is calculated for the main groups of goods, with special attention paid to those of them that occupy a significant place (the largest share) in the total amount of inventories, as well as for goods of seasonal demand.

In the process of analyzing inventories, it is necessary to determine the deviation of actual inventories from the established standards and initial balances in the amount and in days of turnover, for which the actual and planned indicators are compared in general and by product groups separately.

An indicator such as turnover, also affects the amount of inventory. The formula for calculating this indicator is as follows: O = Z * D / R, where O is the turnover in days; З - average stock of goods; D is the number of days of the analyzed period; Р - sales of goods for the reporting period.

To determine the influence of the structure of turnover and the level of turnover of individual commodity groups on the amount of stocks of goods, you must first calculate the following calculated indicators :

a) the total balance of goods at actual volume turnover and maintaining the planned structure and turnover separate product groups;

b) then the balance of goods is calculated when actual volume and actual structure turnover from maintaining planned norms turnover for each product group. This average balance will correspond to the turnover in days (c), calculated as follows: the resulting average commodity balance (b) is multiplied by the number of days of the reporting period and divided by the actual turnover. Next, it is necessary to compare the planned and actual turnover of goods according to the available data and analyze due to what factors its change occurred (due to a slowdown or acceleration of its level - for which we compare the actual turnover with the obtained calculated indicator (c); or due to a shift in the structure of turnover - we compare the planned turnover with the calculated indicator (c) .Also, on the basis of the calculated data on inventories, it is possible to determine the influence on their change of such factors as: growth or reduction in the volume of turnover; shifts in its structure and level of turnover.

Further, the check of stocks is carried out from the point of view of individual assortment groups: it is established whether the delivery of goods is correctly organized, whether there have been cases of overstocking or, on the contrary, the absence of the required minimum stock of goods of a certain assortment (in this case, it is important to take prompt measures in order to replenish stocks - search suppliers, conclusion of supply contracts), slow-moving goods are identified. The state and level of inventories is a kind of barometer of the state of trade and the degree of balance between supply and demand.

To analyze the composition of inventories at a trading enterprise, inventory statements, markdown statements, write-offs of goods and other documents can be used. At the same time, stocks of seasonal storage, early delivery and intended purpose should be considered separately, since they have special sources of coverage.

3.2. Factors related to the number of employees and their productivity

A very important indicator for analysis in trade is the average number of employees in a trade organization. Comparing the data on the actual number of employees and the composition of personnel in the reporting period with the planned indicators and data for the previous period, it is necessary to establish the degree of fulfillment / non-fulfillment of the plan for turnover and the change in the number and composition of employees in comparison with the previous period. It is also necessary to determine how the number of sellers and the ratio in the composition of the personnel of the trade organization between them and other employees have changed. A qualitative characteristic of the work of a trade organization is also labor productivity, significant growth reserves of which are the improvement of labor organization, the introduction of progressive forms of trade (for example, automation).

Labor productivity in trade is defined as the amount of turnover per employee. The indicators characterizing labor productivity are the average turnover per one salesperson and the average turnover per one seller (at the same time, in order to eliminate the influence of price increases and ensure the comparability of indicators with planned and previous periods, the price index is used in the calculation). For the analysis of indicators in this context, the data of the business plan, forms No. 1-enterprise and No. 1-t of statistical reporting are used.

Dynamics of the implementation of the plan of indicators for labor

Indicators	Last year	Reporting year		Deviation (+, -) from last year		Deviation from the plan
		Plan	Fact	sum	%	sum	%
Retail turnover, thousand rubles	15850	17635	17655	+1805	+11,39	+20	+0,11
Average number of all employees, people	22	22	21	- 1	- 4,55	- 1	- 4,55
Including:
Sellers, people	12	12	11	- 1	- 8,33	- 1	- 8,33
Share of sellers in the total number of employees,%	54,55	54,55	52,38	- 2,17	X	- 2,17	X
Average annual turnover per one salesperson, rubles	720455	801591	840714	+ 120259	+16,69	+39123	+4,88
Average annual turnover per one seller, rub.	1320833	1469583	1605000	+ 284167	+21,51	+135417	+9,21

The data in the table clearly show that, despite the fact that the number of sales workers in comparison with the planned indicators decreased by 4.55% (including sellers by 8.33%), the trade organization exceeded the plan for the turnover of 20 thousand rubles ... (+ 0.11% to the plan). This result was obtained due to the growth of labor productivity. The average annual turnover per sales worker increased in absolute terms by 39,123 thousand rubles. (4.88%); and for one seller - by 135,417 thousand rubles. (9.21%). It can be assumed that if the personnel structure had not deteriorated (i.e., the proportion of sellers and their number had not decreased in comparison with the plan), then the store could have achieved much better results in terms of retail turnover growth.

After the dynamics of labor indicators has been clarified, it is also necessary to study the influence of other labor factors on the volume of trade, for example, the availability of labor, the structure of the organization's personnel, and the growth of labor productivity. The dependence of the volume of retail turnover on labor factors can be expressed by the formula:

Q = R * r / R * Q / r ,

where Q is the volume of retail trade;

R is the number of all sales workers;

r is the number of sellers. In order to show the economic meaning of each factor, we transform the formula into the following form:

Q = R * K r * W r ,

where K r - the proportion of sellers;

W r - average annual turnover per seller. Using the method of chain substitutions, we present an algorithm for calculating the influence of labor factors on trade as follows:

R 0 * K r 0 * W r 0 → R 1 * K r 0 * W r 0 → R 1 * K r 1 * W r 0 → R 1 * K r 1 * W r 1.

22* 0,5455 * 1320833→ 21* 0,5455 * 1320833→ 21* 0,5238 * 1320833 → 21* 0,5238 * 1605000 = 15850→ 15131→ 14529 → 17655.

As a result, the influence of each factor on the volume of trade is as follows:

1) The impact of a decrease in the number of employees: 15131 - 15850 = - 719 thousand rubles.

2) The impact of the deterioration of the personnel structure (decrease in the share of sellers): 14529 - 15131 = - 602 thousand rubles.

3) The impact of increasing the productivity of sellers: 17655 - 14529 = + 3126 thousand rubles.

The balance of the deviation is 719 - 602 + 3126 = + 1805 thousand rubles.

The calculated data only confirm the conclusions made above about the influence of the growth of labor productivity on the indicators of the increase in the volume of trade in a given trading enterprise.

3.3. Factors associated with the use of fixed assets

In addition to other factors we have considered, the growth of retail turnover, and, consequently, the improvement of public services directly depends on the equipment of the organization of trade in fixed assets and the efficiency of their use.

The structure of fixed assets of a retail trade enterprise is quite specific and in the traditional version was determined by the peculiarities of the technological process in this area, the widespread use of human labor, and a low level of mechanization and automation. However, in the last decade, networks of various supermarkets, complex shopping centers have been actively developing, which requires large capital investments to create modern shopping and warehouse complexes, automated systems for accounting and inventory management, modern systems for serving the population with various goods, etc. In order to characterize the efficiency of the use of fixed assets, such indicators are used as: return on assets, capital intensity, profitability of fixed assets. When calculating these indicators, the cost of both own and leased funds is taken into account.

Return on assets in trade is defined as the ratio of turnover to the average annual value of fixed assets at their original or replacement cost. Capital intensity- an indicator inverse to the return on assets. Profitability of fixed assets Is the ratio of the amount of profit before tax or net profit to the average annual cost of fixed assets. All the above indicators characterize the quality of the use of fixed assets and show: the size of turnover per unit of funds invested in fixed assets - capital productivity; the cost of fixed assets per unit of turnover - capital intensity; the amount of profit per unit of the value of fixed assets - profitability.

In addition to the above, in retail trade, to assess the efficiency of the use of fixed assets, other indicators can be used: load on 1m² of retail space (the ratio of turnover to the total area of ​​the trading floor); the coefficient of the installation area occupied by the equipment to the area of ​​the trading floor (the ratio of the area of ​​display of goods to the area of ​​the trading floor), etc.

For analysis in this context, you can use the data of the business plan, form No. 2 "Profit and loss statement", form No. 1-enterprise "Basic information about the activities of the enterprise", form No. 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets ”, as well as accounting.

It is possible to achieve an increase in trade turnover, both due to the growth of retail space, and with a more rational use of them. The increase in sales area is expressed in the number of square meters or the number of jobs added. Consequently, the influence of this factor on the growth of retail turnover can be found by knowing the number of newly created jobs and the sum of the average turnover. For this, the following formula can be applied, linking several indicators:

T = RM * D * t * W hour, where

T is the volume of retail trade;

RM is the number of jobs;

D - the number of working days;

t is the duration of the working day;

W hour - average hourly turnover per one workplace.

Using the method of differences in absolute values, we present the procedure for calculating the influence of the above factors on the volume of trade as follows:

∆Т = ∆РМ * Д 0 * t 0 * W 0 hour + ∆D * PM 1 * t 0 * W 0 hour + ∆ t * RM 1 * D 1 * W 0 hour + ∆ W hour * RM 1 * D 1 * t 1.

Using this algorithm, it is possible to determine the impact on the growth or decrease in the volume of turnover of each of the factors separately: the impact of changes in the number of jobs ∆РМ ; number of working days ∆Д ; the duration of the working day ∆t and, finally, the effect of changes in the average hourly turnover per job ∆W hour.

Conclusion

The turnover of retail trade enterprises is one of the main indicators of the economic and social development of the country and its individual regions, since it reflects the process of exchanging goods for money and represents the final stage in the movement of goods. Retail turnover reflects the processes occurring in the volume and structure of consumption of material goods.

The development of retail trade turnover, its volume and structure in the aggregate is influenced by many factors related to both the demand of the population and the supply of goods, and the organization of trade processes. In a market economy, commercial trade organizations are primarily interested in making a profit, which directly depends on the increase in the amount of proceeds from the sale of goods. Revenue is closely related to such indicators of trade turnover as stocks of goods at the beginning and end of the year, other disposal of goods, receipt of goods. All these indicators are in balance, depend on each other and are analyzed in a complex manner.

In the process of analysis, an assessment is made of the influence of various factors - material and technical base, market conditions, circulation speed, rhythm of purchases of goods, number and composition of employees - on the development of turnover. A specific analysis scheme is developed by each trade organization independently, taking into account the goals set and the availability of the necessary information.

Based on the results of the analysis, management decisions are made aimed at improving the structure of commodity circulation, assortment composition, improving the sources of supply of goods, strengthening control over the rhythm of the delivery of goods, taking measures for the prompt maneuvering of resources, more rational use of labor resources and retail space, etc.

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