Trade turnover of a wholesale trade enterprise. Organization of activities at a wholesale trade enterprise. List of references……………………………………………………….……….26
Role and functions wholesale trade
Historical development process commercial farming contributed to the isolation of the sphere of circulation and the identification of intermediary industries in it - wholesale and retail trade. Wholesale trade precedes retail trade; as a result of wholesale trade, goods do not pass into the sphere of personal consumption, they either enter industrial consumption or are purchased by retail trade for sale to the public. Thus, wholesale trade turnover represents the total volume of sales of goods by manufacturing and trading enterprises, as well as intermediaries to other enterprises and legal entities for subsequent sale to the population or for industrial consumption.
The role and purpose of wholesale trade are most clearly visible when considering its functions.
At the macro level, wholesale trade performs various market functions:
integrating - to ensure relationships between manufacturing partners, sellers and buyers - to find optimal distribution channels for products;
evaluative - by determining the level of social necessary expenses 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 macroeconomic functions of wholesale trade are transformed at the micro level into various subfunctions or functions of wholesale trade enterprises. Among them are the following:
function of economic integration of territories and bridging the spatial gap:
function of converting the production assortment into a trade assortment of goods;
function of forming inventories to insure against changes in demand for goods;
price smoothing function;
storage function;
function of finishing, bringing the goods to the required quality, packaging and packing;
function of lending to its clients, especially small retail enterprises;
function of marketing market research and advertising.
The development of market relations contributes to the emergence of new elements in the activities of wholesale enterprises. For 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 functions of wholesale trade can also be divided into two types: traditional - mainly organizational and technical (organization of wholesale purchase and sale, warehousing and storage of inventories, transformation of the range of goods, their transportation) and new ones that arise under the influence of market development.
Organization of wholesale purchase and sale is one of the most important functions of wholesale trade since the process social division labor, it became isolated into an independent sub-sector of trade. When contacting product manufacturers, wholesale intermediaries act as representatives of demand, and when offering goods to customers, they act on behalf of manufacturers.
The specialization of wholesale trade in performing the contact function provides significant savings in distribution costs, which leads to a reduction in the number of contacts. As a result, the buyer, i.e. retail trade, saves time, as it is freed from purchasing from many manufacturers, reduces material costs related to storage, formation of an assortment of goods and their delivery.
It is a well-known fact that storing inventory in wholesale is much cheaper than storing it in retail. Especially great value has storage by wholesale enterprises of goods, the production and demand for which are seasonal. Unfortunately, the proportions of inventory placement in wholesale and retail trade in Russia are far from optimal. Considering in this regard the experience of storing goods in capitalist countries, it should be noted that, despite the widespread development in them of a system of public warehouses, which on a commercial basis provide their space to commodity owners; the wholesale link plays a leading role in the accumulation of inventory. Wholesale organizations are better suited for specialized storage functions, so many corporations, for example in the United States, having strengthened ties with wholesale suppliers, have freed retail enterprises from maintaining a significant part of inventory. At the same time, the size of utility rooms in stores is being reduced. Consequently, the area of sales floors increases, the number of personnel servicing previously in-store warehouses decreases. Transfer for storage to wholesalers finished products, raw materials is also beneficial for industrial companies, especially those with a seasonal production cycle.
The function of assortment transformation is closely related to the function of storing products. The list of operations combined in this function includes: subsorting of goods and their packaging, crushing and consolidation of product batches, and its standardization. In other words, wholesale enterprises transform the industrial supply of goods into assortment groups that correspond to the demand of individual buyers. The need to perform this function is especially relevant in modern conditions, when, due to the development of specialization, production is effective only when producing mass quantities 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 wholesale occurs when goods are delivered from enterprise warehouses to the retail network or to off-market consumers in their region.
The functions listed above are carried out in bulk from the moment of its inception, i.e. separation in the sphere of circulation. At the same time further development and improving the activities of wholesale enterprises is impossible without performing previously untraditional tasks for them that arise under the influence of market requirements.
In particular, wholesale trade is intended to become a center for the concentration and transmission of information on market research issues, i.e. perform the so-called information function. It is wholesale, using its position of the crossing point information flows, is capable of fully providing collection, accumulation and processing commercial information and, having summarized and analyzed it, transfer it to the counterparty.
Domestic wholesale enterprises will have to master a new information function, without which their activities in a market economy will be, if not impossible, then, in any case, detrimental.
Marketing research for the purpose of studying the market and further transfer of this information includes the following elements:
determination of market capacity;
characteristics of the market situation;
exploring the possibility of entering the foreign market;
determining the current and future needs of the buyer;
determination of consumer characteristics of the competitive ability of goods from different manufacturers;
studying the motivation of purchases and patterns of buyer behavior in the market;
studying the product market and the possibilities of its sale;
development of proposals for updating and improving manufactured products taking into account customer requirements.
In the context of the abolition of the rigid administrative system of goods distribution, when clients of wholesale enterprises, dissatisfied with the work of the latter, may refuse their services, the wholesale must attract its counterparties in order to maintain its significance, strengthen relationships with both manufacturers of goods and with retail trading enterprises and organizations . In this regard, the development of such wholesale functions as commercial lending and transaction financing is important. The experience of Western wholesale intermediaries teaches that in many cases the choice of a distribution channel depends on the extent to which its organizer can credit market transactions of interested parties. IN practical activities Wholesale companies often finance the manufacturer by providing him with an order for a certain product with a guarantee of its sale, and at the same time paying part of the ordered batch of products in the form of an advance payment. As for retail organizations, here too wholesale enterprises provide financing by selling goods to them on a deferred payment basis. The conditions for granting loans are varied. They depend on the size of the trade transaction, the creditworthiness of the buyer, the quality of the goods sold, and the economic situation.
An important area of development of the functions of wholesale intermediaries in the process of forming market relations is the development of management and consulting services.
The list of specialized services includes consultations on the use of goods, especially technically complex ones, their repair and guaranteed service. It is in wholesale trade, where the level of knowledge of specialists is quite high, that services for after-sales warranty service and customer consultation should be organized.
In the conditions of the formation of market relations, the role of trade and the wholesale sector, in particular, is steadily increasing. It is in the operating conditions normal market Wholesale trade should become an active lever for stimulating increased production efficiency, better satisfaction of customer needs, successful development total national economy. To accomplish these tasks, wholesalers need to constantly improve their commercial work, expand the range of functions performed to meet market requirements.
Economic analysis performance indicators of a wholesale enterprise
The totality of enterprise performance indicators is determined regulations the state in which the enterprises operate. The main financial and economic indicators of a wholesale enterprise in Russia are the same as those of enterprises in other industries. The goal of the enterprise is to make a profit, which in wholesale trade is formed by the excess of income over costs (expenses).
Income from the wholesale activities of an enterprise consists of the difference between the price of purchasing goods from the manufacturer and the price of selling the goods to the buyer or the wholesale markup (surcharge). Currently, the amount of the markup is established on a contractual basis between the seller and the buyer.
An additional source of income for a wholesale enterprise can be payment for the services it provides to its customers. Main function A wholesale enterprise is the sale of goods to customers, therefore, the volume of these sales, or wholesale turnover, characterizes the volume of activity of the enterprise as a whole.
Wholesale sales can be produced from the company's warehouse or bypassing the warehouse, directly to the buyer. The volume of wholesale sales from a warehouse is called warehouse turnover, and without delivery to a warehouse - transit turnover. The sum of warehouse and transit turnover constitutes the total, or gross, turnover of a wholesale enterprise.
Economic analysis of the main performance indicators of a wholesale enterprise - turnover, gross income, distribution costs, balance sheet profit - is similar to the economic analysis of indicators of a retail enterprise.
Of all the above, the indicator of wholesale trade turnover has special significance and specificity. In market conditions, the specificity of the economic analysis of a wholesale enterprise is due to the fact that the main attention in the analysis is transferred to the wholesale enterprise. In a command-administrative economy, the state assigned wholesale, not a market function, but a distribution function, and the enterprise was strictly ordered to ensure the implementation of the plan without taking into account the interests of the enterprise itself.
In addition, due to the collapse of the USSR and the centralized state structure of wholesale trade, Russia no longer needed the analysis of inter-republican and intra-system wholesale supplies. The previously analyzed so-called “wholesale turnover for the sale of goods” currently has a different economic content.
An analysis of the wholesale turnover of an enterprise in a market system should answer the following questions: what are the trends and rates of change in sales; to whom the goods are sold; what is the commodity structure of turnover; to which regions the goods are sold; what is the ratio of warehouse and transit sales; what is the state of inventory and turnover; who are the suppliers of the wholesale enterprise and what are the volumes of supplies.
The analysis of wholesale turnover includes three sections:
analysis of the volume and structure of turnover,
analysis wholesale purchases(receipts of goods)
inventory analysis.
Sources of information for conducting economic analysis are accounting and statistical reporting, operational accounting data, special and selective studies conducted at the enterprise.
Analysis of wholesale trade turnover begins with an analysis of changes in total sales volume in the reporting period in comparison with calculated (planned) data or with indicators for previous periods. The growth rate of turnover, average growth rate, and changes in value (in kind) are determined. Similar indicators, if necessary, are calculated in constant prices.
Directions of economic analysis of trade turnover:
by forms of commodity distribution;
by region;
by structure and range of turnover;
by payment method for goods (Table 2).
If necessary, a more in-depth analysis is carried out in any of the areas. For example, sales to each customer are analyzed by product groups. Other areas of economic analysis of trade turnover and sales structure are also possible based on the interests of the enterprise and the goals of the analytical work.
Analysis of the receipt of goods at a wholesale enterprise is carried out by sources of receipt of goods and specific suppliers. Receipts of goods from manufacturers, wholesale intermediaries, and imports are analyzed by source. It is necessary to highlight suppliers of your region (city) and other regions. The analysis is carried out according to the product structure, which is comparable to the structure wholesale sales.
Analysis of receipts for individual suppliers is carried out both in terms of the volume of completed orders, and in terms of its structure, timing and product quality. The results of the analysis serve as the basis for assessing the degree of fulfillment of concluded contracts (agreements) for the supply of goods.
When organizing the delivery of goods to wholesale warehouses, as well as the delivery of goods to customers, the wholesale enterprise is interested in maximum efficiency of transportation. This is especially important when using your own vehicle.
The final stage of the analysis is to study the state of the enterprise's inventory. Taking into account the existence of two forms of commodity circulation in wholesale, inventories are analyzed that serve only warehouse turnover.
Inventory analysis includes the following areas:
study of the total volume and structure of the enterprise's reserves;
studying the deviation of actual inventories from standards;
identification and measurement of the main factors affecting the volume and composition of inventory;
calculation and analysis of the turnover rate.
Sources of information about inventory are data from accounting, statistical, operational accounting and reporting.
Inventory analysis begins with an assessment of its total volume and location. The dynamics of the amount of inventories for the selected time period characterizes the volume of activity and the provision of wholesale turnover with commodity resources. The analysis is carried out in absolute (cost, natural) and relative (days, number of revolutions) indicators.
Inventory by location is divided into goods in warehouses and goods shipped.
According to their purpose, inventories are divided into stocks for current sales, seasonal storage and early delivery. The last two groups of stocks are mainly characteristic of wholesale organizations that provide state interests in supplying the population and are subsidized by the state.
The structure of inventory by product range is analyzed in accordance with the structure of wholesale sales and purchases of goods by the enterprise. The study of inventory is carried out according to the degree of compliance with standards, which are determined by the enterprise independently. Seasonal and early delivery stocks are not included in the normalized ones. Comparison with the standard must be carried out in general for all products and in an assortment breakdown. Deviations from the standard signal the need for an in-depth analysis and identification of the reasons that caused these deviations.
The volume of inventory at a wholesale enterprise can change under the influence of many factors. The most important of them are the volume and structure of trade turnover, the speed of circulation of goods, the forms and quality of organization of all phases of wholesale distribution.
The volume of trade turnover, as a rule, has a direct impact on the size of inventories, increasing them, but this dependence is not directly proportional.
Changes in the structure of trade turnover significantly affect the volume of inventory. The degree and nature of the impact varies. Thus, with an increase in the range of goods, inventories increase, with an increase in the share food products Inventories per unit of goods sold decrease and, conversely, with an increase in the share of non-food products, inventories increase.
The size of the impact of changes in the turnover structure on inventory is determined by the methods of percentage numbers and chain substitutions.
An important role in the analysis of inventories is played by the analysis of the speed of circulation, or turnover. This indicator characterizes the time required to completely renew the stock at a wholesale enterprise.
The circulation time indicator can be most influenced by changes in the volume and structure of turnover of the average inventory.
The corresponding chapters of the textbook are devoted to the analysis of other economic indicators of the enterprise's activity. Where appropriate, the features of analyzing or planning the performance of a wholesale enterprise are highlighted.
Wholesale turnover planning
Any enterprise in a market economy constantly plans its activities. The result of the planned work is a constantly updated document - the business plan of the enterprise.
The sections of the business plan of a wholesale enterprise present the forecast values of the main indicators of its activities - profit, sales, costs, etc. The methodology and approaches for their calculation in retail and wholesale trade are the same, but there are features due to the difference in the functions of wholesale and retail in the sphere of circulation.
The indicator of wholesale trade turnover is the most important among those planned by the enterprise in the business plan. Everything else depends on it - income, costs, net profit and ultimately the development of the enterprise.
At the same time, the forecasted sales volume is a resulting indicator that reflects various aspects activities of the enterprise - strategic, marketing, financial, technological, etc.
Forecasting is a management tool for planning and developing decision-making policies.
Forecasting and sales planning are a necessary and mandatory element of the activities of every enterprise in a market economy.
The first step in developing a sales forecast is a comprehensive economic analysis of past performance. The results of the analysis, detected trends and conclusions serve as the basis for making forecasts.
At the second stage, factors are determined that in the forecast period will influence the development of the market sector where the wholesale enterprise operates. The most important factors are selected and quantified, and with their help, sales forecast options are calculated.
When forecasting, various methods are used - economic-statistical, comparison, index, graphic, economic-mathematical.
The specificity of the activity of a wholesale enterprise in the consumer goods market is primarily servicing the stocks of retail trade and retail enterprises. Therefore, the process of planning wholesale sales is closely interconnected with similar calculations in the retail chain, which serves the wholesale enterprise.
There are two main options for market conditions in which a wholesale enterprise may find itself in the future. The first is characterized by relative stability of the market, and the second by significant fluctuations in demand and sales.
Economic analysis of wholesale sales for the previous period allows us to identify the nature of changes and the possibility of using economic-statistical methods and models when calculating options for forecasting wholesale trade turnover for the planning period. Depending on the form of the relationship, various regression equations can be used - linear, hyperbola, semi-logarithmic, exponential, power.
To assess the influence of factors on the amount of turnover in the future, you can use elasticity coefficients - direct and cross.
Simpler graphical and index methods are also used, calculating the average rate of change in turnover during the analyzed and forecast periods.
After determining the projected gross volumes of wholesale sales, it is necessary to subdivide them into sales through the enterprise’s warehouses (warehouse turnover) and in transit directly from the manufacturer (transit turnover).
The ratio of warehouse and transit turnover depends on many factors - market conditions, financial and economic interests of the supplier and buyer, price levels, tariffs for warehouse and transit services, volumes and frequency of deliveries, type of sales of goods, minimum shipment by the manufacturer, etc. But in any case, the target function in planning the ratio of warehouse and transit turnover for a wholesale enterprise is the profitability of ongoing wholesale operations as a whole.
On next stage The structure of wholesale sales is planned. It should be noted that the process of forecast calculations for the total volume, forms of product distribution and turnover structure is a single whole, and the methodology and planning procedure are chosen by the enterprise itself. Thus, options for planned sales calculations by type of goods and customers are possible, anticipating forecasts of the gross volume of wholesale turnover. This planning technique is applicable when sales include goods that satisfy different needs, and changes in demand for some goods do not affect the demand for other groups of goods.
Inventory rationing follows turnover planning, since the forecasted volume of warehouse wholesale turnover serves as the basis for the development of inventory standards.
In the theory and practice of inventory, several methods are used: experimental-statistical, expert assessments, technical and economic calculations, economic and mathematical.
The experimental-statistical method is based on an analysis of the actual level of inventory of a wholesale enterprise.
The method is based on - personal assessment the state of reserves in the past and a subjective understanding of the prospects for their development. The advantage of the method is its speed and low labor intensity. The disadvantages lie in the human factor (experience, knowledge of an economist, difficulties in error-free processing of a large amount of information).
Expert assessment methods are used when there is insufficient information and the product market has been little studied.
The essence of the method of technical and economic calculations is to determine the standard. The initial formula of the standard consists of the time for acceptance and preparation of goods for sale, working stock, replenishment stock and safety stock.
Economic and mathematical methods for rationing inventory are increasingly used in wholesale trade inventory management.
The simplest method used to find the stock standard in amount or in days is the extrapolation method, which transfers the rate of change of the indicator that has developed in the past to the future.
This method gives the best results if the observation period is long enough—three to four years.
The extrapolation formula based on data from four years to the fifth is as follows:
U5=0.5 (2U4 + U3 -U1),
where Y is the inventory level for the corresponding year.
The calculation requires data on the level of inventory (in amount, days, % of turnover) for the fourth, third and first years. This formula can be used for rough calculations and using quarterly inventory data.
Another approach to inventory planning using economic and mathematical methods is to calculate the optimal inventory size with minimal delivery and storage costs. The classical model of the most economical size of inventory (3) or size of supply, taking into account distribution costs, has the following form:
To determine the optimal frequency of delivery (topt), the following data is required: frequency (period) of delivery in days; interval between next deliveries during the year (t1); one-day turnover (m); total costs of storage and delivery (Co); storage costs for the year (C1); delivery costs per year (C2); storage costs per 1 rub. inventory on one day (h); delivery costs for a consignment of goods (S):
However, it should be borne in mind that calculating the optimal frequency of importation requires information that is difficult to obtain (for example, the costs of importation and storage by product group). Therefore, it is recommended to use a modified formula, where the expression
v is taken as a constant value for all goods in the enterprise.
Then the optimal number of deliveries for an individual product item is n = HvR, and for the product group as a whole
N = Н?vR; N =
This model requires minimal information - volumes of supplies of goods by product range for the reporting year and for the planned year, as well as data on the number of supplies by product groups for the reporting year.
The calculation of the optimal number of deliveries must be supplemented by determining the safety stock. Its value depends on the standard deviation of the receipt of goods at the wholesale enterprise and the level of customer service:
Zstr = K 6,
where Zstr is safety stock;
K -- service level coefficient, taken from 1 to 3;
6 -- standard deviation of the receipt of goods at the wholesale enterprise.
The higher K, the greater the probability of availability of goods at the wholesale enterprise
The process of planning wholesale trade turnover ends with planning of commodity supply.
The total volume of commodity resources required for the planning period is equal to the value of transit turnover plus the volume of warehouse turnover, taking into account changes in inventory at the beginning and end of the planning period:
P = Otran + Oskl + (Zk - 3n) + V,
where P is the volume of goods resources at the enterprise in planning periods;
Otran - transit wholesale turnover;
Oskl - warehouse wholesale turnover;
3k., Zn - inventories at the end and beginning of the planning period;
B -- disposal of goods.
A specific feature of the organization of activity in a trading enterprise is that here not only the process of movement of goods from the sphere of production to the sphere of consumption takes place, but also a change in the forms of value occurs. Therefore, in trade, competent organization of both the trading and technological process is necessary.
The technological process includes a set of sequentially interrelated methods, techniques and labor operations aimed at preserving the consumer properties of goods and accelerating the delivery of goods to trading network and consumers. The technological process ensures the processing of flows, starting with the receipt of goods in the store and ending with their complete preparation for sale. The technological process includes such operations as acceptance of goods by quantity and quality, storage, packaging and packing of goods, their movement and display in store sales areas, etc.
The diagram of the trade and technological process in wholesale trade is shown in Figure 3.
Rice. 3. Trade and technological process in wholesale trade.
As can be seen from Figure 3, the trade and technological process in wholesale trade includes the receipt of goods, during which acceptance in terms of quantity and quality and unloading of goods occurs. The trading process ensures a change in the forms of value. The peculiarity of this process is that the subject of labor here is not only goods, but also buyers. Store employees sell goods and serve customers, and customers participate in the trading process. Ensuring the direct delivery of goods to consumers, the trading process also includes such types of organization of commercial activities as studying the demand of the population, forming an assortment and advertising of goods, providing customers additional services, current replenishment of goods, etc.
Organizational forms of wholesale trade
Wholesale trade connects almost all sectors of the economy, all enterprises and organizations engaged in material production and commodity circulation. It includes the stages of product promotion from manufacturers to retailers. The following forms of wholesale trade exist:
· direct connections between manufacturers and buyers;
· through intermediary organizations and enterprises;
· commercial contacts of market entities.
Direct connections in economic relations between producers and buyers of goods are practiced during transit (wagonload) deliveries of a consignment of products.
Economic ties for the supply of products can be short-term, up to a year, or long-term. A rapid change in the range of products, high rates of updating its product range, and the one-time nature of consumption require short-term economic ties, but in most cases long-term ties are more economically feasible.
The organization of direct long-term economic relations allows:
· exempt the parties from drawing up a supply agreement annually (the agreement is drawn up for several years);
· periodically adjust the assortment and quarterly delivery times;
· develop product manufacturing technology and thereby improve its quality;
· coordinate production schedules with interested enterprises;
· reduce the time required for submitting specifications;
· reduce document flow in the circulation area.
Wholesale trade through intermediary organizations and enterprises (wholesale stores and bases, small wholesale and brand stores etc.) is appropriate for buyers purchasing products on a one-time basis or in volumes less than transit standards.
Commercial contacts of market entities are of several types. So, at present, direct trade exchange is very common - barter transactions. In this case, supply agreements are used specific type goods from one enterprise to another, and vice versa. Is becoming widespread auction trade, in which the seller, in order to obtain the greatest profit, uses the competition of buyers present during the sale. The commodity exchange plays a significant role in wholesale trade. Commodity exchanges They purchase and sell not goods as such, but contracts for their supply. At the same time, there is a free purchase and sale of contracts (the buyer is free to independently choose the seller, the seller is free to choose the buyer). The opportunity to establish commercial contacts between the manufacturer and potential buyers is created by wholesale fairs. Wholesale purpose fairs is to establish direct business contacts between market entities (product manufacturers, intermediaries, buyers),
interested in the sale and acquisition of specific commercial products.
Direct form of wholesale sales of goods
Sales of products- this is its marketing with the aim of converting goods into money and satisfying consumer demands. Product sales are part of marketing; its effectiveness depends on advertising work, market research and product range planning.
Direct wholesale sales of goods are carried out by manufacturers without the involvement of intermediaries. Direct sales of goods are currently very widespread.
The direct form of sales of goods has a number of advantages. Firstly, with this form, the manufacturing enterprise can better study the market for its goods and maintain close cooperation with main consumers. Secondly, scientific research is being conducted to improve the quality of products. Thirdly, direct wholesale sales of products speeds up the sales cycle and, consequently, capital turnover, which allows you to increase the total amount of profit.
At the same time, the direct form of sales of goods increases the manufacturer’s costs, since he is forced to create expensive inventories of goods, ensure their storage and sale to specific consumers. Therefore, only large competitive enterprises are able to independently sell their products. Direct sales of industrial goods can be carried out through our own regional sales branches. With the help of these branches, the manufacturer has the opportunity to store products and control the process of their sale. Regional sales branches become a means of direct influence on the market, while industrial enterprises (firms) receive part of the trading profits. Sometimes manufacturers organize a warehouse of their products at the consumer's site. As a rule, this method of selling industrial products is common in developed countries in cases where the customer purchases products from the supplier for more than $100 thousand annually.
In addition to sales branches, manufacturing enterprises can sell their products through their own sales offices, which are usually located in production premises and do not create inventories.
In the Russian Federation, direct wholesale sales of products are carried out through the sales departments of manufacturing enterprises and very rarely through wholesale distribution centers created at manufacturing enterprises. Individual enterprises sell goods through their own retail network.
Industrial enterprises(firms) acquire ownership of stores for several reasons. Firstly, selling products through independent wholesalers is very expensive. Secondly, with the help of their own stores, industrial enterprises study the market and explore new forms of trade and technical services. Thirdly, own network Retail stores make it extremely easy to create and use a test market to test and study demand for new products.
In the direct form of sales of goods, direct marketing (direct marketing) and telephone marketing are used.
Direct Marketing-- this is direct work with clients, regular contacts of manufacturing enterprises with their clientele. Telephone marketing- Working with clients over the phone. Moreover, requests can be received by telephone not only about the company’s goods and services, but also about subsequent services.
Commercial form of indirect wholesale sale of goods
Commercial form of wholesale sales of goods includes two implementation methods:
· through independent wholesale organizations;
· through agents
· brokers.
The form of indirect wholesale sales of goods includes the following types (methods) of sales or market coverage strategies:
· intense;
· selective (selective);
· exclusive distribution and franchise;
· aimed;
· not targeted.
Intensive sales means connecting to the sales program all possible sales intermediaries, regardless of the form of their activity. This type of marketing is practiced in Western countries for consumer goods, as well as branded branded goods. The advantage of this type is the presence of a very dense sales network, but the disadvantage is the existence of a large number of small buyers and difficult control over their solvency.
Selective (selective) sales involve limiting the number of intermediaries depending on the capabilities of service, provision of spare parts, and the creation of repair shops. Most often, such sales are used for expensive, prestigious goods.
Exclusive distribution and franchise is a way for a manufacturer to cover the market through only one trader (company). The merchant is obliged not to sell goods of a competing brand and to implement the manufacturer’s policy. Franchise - provides for long-term contractual relations between the manufacturer and the company (franchisor) selling the product in a limited territory.
Targeted marketing includes a set of marketing measures aimed at a specific group of consumers.
Non-targeted marketing contains marketing activities addressed to all potential consumers. This type of marketing requires large advertising costs.
The best form of organizing economic relations between wholesale enterprises and serviced trading enterprises for the sale of goods are contracts for the purchase and sale of goods; contractual relations are the optimal forms of communication with stable relationships between wholesale bases and their customers. Before the transition to market relations, contractual relations between wholesale bases and the retail network they served were of a formal, ineffective nature. There was practically no accounting for the fulfillment of these contracts by retail enterprises; issues of supplying goods to the retail network were resolved at the discretion of wholesale depots. As a rule, retail trade enterprises did not impose penalties on wholesalers for fear of spoiling the relationship.
Market relations have led to fundamental changes in contractual relations between suppliers and buyers of goods. Wholesale centers and buyers of goods have turned into independent, equal partners, guided in economic relations exclusively by their own interests and financial gain. Buyers of goods have the right to freely choose suppliers and themselves determine the forms of economic relations with them. In case of one-time, occasional purchases of goods from suppliers, buyers, at their discretion, can purchase goods without concluding contracts on the basis of submitted orders (applications) by them by agreement of the parties by issuing payment documents. Sales and purchase agreements are concluded with stable economic relations between the parties and fairly large regular volumes of supplies. The purchase and sale agreement should stipulate the quantity, range and timing of delivery of goods, the delivery procedure, the quality and completeness of the goods, and the property liability of the parties. In particular, it is important in contracts to provide for the procedure for submitting applications for the current delivery of goods, the responsibility of wholesale enterprises for each case of failure to fulfill an application for delivery to stores of goods provided for in the assortment list, as well as the responsibility of retail trade enterprises for each case of failure to submit or late submission of an application for delivery ( delivery) to stores of goods. The contract should provide for the possibility of centralized delivery of goods in sorted form directly to retail trade enterprises, the procedure for personal selection of goods from the supplier, the payment procedure, prices, the procedure for providing wholesale trade services, their cost and other conditions.
Rice. 4. Scheme for organizing document flow in wholesale trade with the participation of the wholesale enterprise in settlements.
Wholesale of goods, unlike retail, is the sale of goods to wholesale buyers (enterprises). The result of such a sale is expressed by a certain amount of wholesale turnover, one of the main indicators of the base’s activity. The wholesale sale of goods can be carried out in two forms - transit, when the wholesale base sells goods without delivering them to its warehouses, and the sale of goods from its warehouses.
The result of these forms of sale will be wholesale transit turnover and, accordingly, wholesale warehouse turnover. In the wholesale turnover of trading bases, the predominant share falls on wholesale and warehouse turnover. The transit turnover of wholesale warehouses, in turn, is divided into turnover with participation in settlements (paid or with an investment in the base 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. During transit without participation in settlements, the supplier submits invoices for payment not to the wholesale base, but directly to the recipient. When organizing transit turnover, the wholesale base plays an intermediary role between the supplier and the recipient. However, it concludes contracts with the supplier and recipient, presents orders (work orders), and monitors the implementation of contracts.
The labor intensity of transit turnover is significantly lower than warehouse turnover, therefore, with relatively high transit markups (markups), it is beneficial for wholesale warehouses. 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, which is issued by a wholesale enterprise and addressed to a specific supplier (manufacturer), and a copy is sent to the buyer - the base client. An order for several consignees is called an order.
Orders for the first quarter are usually attached to the contract, and for subsequent quarters 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. Work orders and orders are issued according to uniform forms containing correspondent (details of the supplier and buyer, basis of the order, name of the payer) and invoice (name of goods, quantity, price, amount, etc.) parts.
Rice. 5 Scheme of movement of goods during wholesale trade turnover
For wholesale warehouse turnover, the following methods of wholesale sales of goods from warehouses are used: by personal selection of goods by buyers; according to written, telephone, telegraphic, teletype, telefax applications (orders); through traveling merchandisers (traveling salesmen) and mobile rooms of product samples; through auto warehouses; postal parcels. Selling 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, designs, colors requires the participation (familiarization) of a representative of the cooperative or store. To create convenience for customers in the selection of goods, wholesale centers consumer cooperation organize the wholesale sale of goods through the halls of product samples. The sample hall is the commercial center of the modern base. It concentrates the main work related to organizing the sale of goods: familiarizing buyers with samples of goods available in warehouses, as well as with new goods, preparing the relevant documentation for the sale in the operational accounting of goods. Workplaces for commodity experts with the necessary organizational and technological equipment are highlighted here.
The halls of commodity samples also house workplaces for commodity sales specialists and billers, who, depending on the specialization of the warehouses, are formed into the appropriate departments and groups. The commodity sales specialist, together with the buyer’s representative, based on familiarization with product samples and the buyer’s selection of goods, draws up an order (selection sheet) in triplicate for the selection of goods at the warehouse, which they both sign. One copy of the order is transferred to the buyer for control, another for issuing an invoice, and a third to the warehouse for individual selection and preparation of goods for release. To account for the movement of goods, commodity sales specialists fill out quantitative accounting cards, which are compiled into file cabinets for each product group.
The sale of goods based on written, telegraphic and telephone orders 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 for compliance with the concluded agreement and submitted for execution. It is recommended that applications be submitted on standard forms, printed and sent to customers.
Individual wholesale centers organize through post offices the sending of parcels with various non-food products to the population or stores. This form of trade is carried out according to special catalogs, which provide characteristics (descriptions) of goods sent by parcels, as well as the terms of their payment and ordering procedure.
Sending parcels of goods directly to the public is called individual or retail parcel trading. Individual parcel trade has great prospects for its development, especially for serving residents of small villages and remote settlements, where there is no stationary retail trade network.
Wholesale centers may also use other forms and methods of wholesale sales. In market conditions, individual wholesale enterprises also organize retail sales of goods to the public through their own stores (tents) or use car dealerships. In these cases, wholesale bases are actually transformed into wholesale and retail enterprises (firms) or trading houses.
Services provided by a wholesale warehouse to its clients, as a rule, must be paid. Specific amounts of payment for services should be established in contracts concluded between the wholesale enterprise and clients. They must reflect the costs of these services, taking into account their labor intensity and provision normal profitability of these operations, to economically interest wholesale enterprises in providing services to their clients. Consequently, the income of a wholesale enterprise consists of the sale of goods - trade markups and fees for wholesale trade services.
Thus, the organization and technology of wholesale sales of goods is the most important object of commercial and marketing activities companies.
· establishing economic relations with buyers of goods;
· organization and technology of wholesale sales;
· organization of accounting and replenishment of stocks;
With optimal implementation of all these directions, it is possible successful activity wholesale company.
Wholesale trade is the trade in goods and their subsequent sale, for example, for the purpose of supplying manufacturing enterprises, can be sold once - by the manufacturer to the consumer enterprise (for professional use). It is not possible or economically feasible to sell other goods in this way. They need temporary stops along the way of their movement, in the formation there of reserves required to uninterruptedly satisfy consumer demand for them. For such goods, there is a need for repeated sale (resale). It is precisely this need that leads to the creation in the sphere of circulation of various kinds of sales and trading enterprises as subjects of these repeated sales and as links in the movement of goods from the place of production to the place of consumption.
Wholesale structures ensure the efficiency of the trading process:
Firstly, a small manufacturer with limited financial resources is not able to create and maintain its own sales division.
Secondly, even with sufficient capital, the manufacturer would rather prefer to allocate funds to the development of production rather than to organizing wholesale trade.
Thirdly, the efficiency of wholesalers will be higher due to the scale of operations, the large number of business contacts in the retail trade and the presence of their special knowledge and skills.
Fourthly, retailers dealing with a wide range of products often prefer to purchase the entire range of goods from one wholesaler, rather than in parts from different manufacturers.
The correct understanding and practical application of the various forms of wholesale trade links is very important. The first act of circulation of any product occurs when the product is sold by the production enterprise itself. When a manufacturing enterprise sells goods, it forms a wholesale turnover. As a result of this act, the goods become the possession or property of a trading enterprise or organization, since their sale by production enterprises directly to the public is practically impossible and economically irrational.
Wholesale turnover may include (see Figure 1).
Figure 1 - Types of wholesale trade
It is necessary to distinguish the transit turnover of a particular wholesale enterprise from transit goods movement, which means the movement of goods from production directly to the store, without delivery to any warehouses - retail, wholesale or distribution enterprises.
The type of turnover - warehouse or transit - is chosen by the wholesale enterprise when concluding supply agreements with customers. The following main factors must be taken into account:
The share in the wholesale turnover of goods produced in the area of activity of a particular wholesale enterprise and imported by it from the areas of activity of other wholesale enterprises;
Seasonality of production and consumption of goods;
The complexity of the range of goods and the need for their preliminary preparation in accordance with the requirements of retail trade enterprises and organizations;
Location of the retail trading network and the state of its material and technical base;
Minimum transit standards for shipments of goods;
Provision of warehouse space;
Development of direct contractual relations between production, retail trade and non-market consumers.
The correct understanding and practical application of the various forms of wholesale trade links is very important. First of all, the concepts of wholesale trade cannot be identified as economic category and wholesale trade apparatus. The absence of a separate wholesale apparatus does not mean the absence of wholesale trade itself. The first act of circulation of any product occurs when it is sold by the production enterprise itself. When a manufacturing enterprise sells consumer goods, a wholesale turnover is formed. As a result of this act, the goods become the possession or property of a trading enterprise or organization, since their sale by production enterprises directly to the public is practically impossible and economically irrational.
Participation in wholesale trade at various levels vending machine inevitably causes repeated acts of purchase and sale of the same product. When only one retail link participates in wholesale purchases, the product is sold 2 times, the first time by the manufacturing enterprise to the retailer and the second time by the retail enterprise to the consumer. But in this case, a link in wholesale trade is not yet formed; it turns out to be one-act, or direct, i.e. carried out through direct connections between manufacturing and retail enterprises or organizations.
If manufacturing enterprises will sell goods to a wholesale enterprise, and the latter to retail enterprises, then the circulation of goods becomes more complicated, each product is subject to sale within the sphere of circulation (not counting retail sales) not 1, but 2 times.
Wholesale trade in such cases will take a two-act or single-link form. Of course, the participation of a separate trading unit in wholesale trade, all other things being equal, causes an increase in time and distribution costs; to ensure profitability, the wholesale unit makes a markup on the goods. Therefore, the use of a single-link form of wholesale trade instead of a single-act one turns out to be economically justified only in cases where the costs of the wholesale link are compensated by a significant acceleration of the turnover of goods in the retail link.
Wholesale can accept various shapes links, expanding or limiting the scope of circulation of these goods and the number of acts of purchase and sale per one product. This is where its special significance lies as the initial stage of trade in consumer goods. It can be carried out efficiently, with minimal costs and a slight increase in the price of goods, or it can easily allow an unnecessary increase in links, time and distribution costs, without at the same time satisfying the requirements of the stores' supply of goods. The level of wholesale trade turnover can be measured using a special coefficient showing how many times the product was sold within the sphere of circulation. The coefficient of linkage of trade turnover is calculated by attributing all amounts of wholesale and retail trade turnover to the amount of retail trade turnover.
Wholesale trade is not just an intermediary between production and retail trade enterprises - it must act as an active organizer in relation to both production and retail trade. The state and improvement of the entire trade largely depends on the activities of wholesale trade.
Wholesale trade performs a number of important functions that complement its central distribution function between producers and consumers.
Depending on the type and capacity of the wholesale enterprise, these auxiliary functions have different shares (see Table 1).
Table 1 - Functions of wholesale trade
|
Assortment formation function: |
Wholesale trade often purchases dispersed goods due to specialization of production and differentiation of demand, i.e. it surveys the product offering and selects products for the market segment it supplies based on its product range. |
|
Time gap bridging function: |
Wholesale trade carries out the function of bridging the time gap between the moments of production and consumption, for example, the irregular supply of southern fruits, supplies building materials from spring to autumn, etc. |
|
Spatial gap bridging function: |
The function of covering the distance between the place of production and the place of consumption is in any case a transport function, and the purchased product can be delivered to wholesale trade clients or they can pick it up themselves at the wholesale trade enterprise. |
|
Inventory formation function (reliability function) |
Serves to equalize fluctuations in demand for different goods and different periods of time |
|
Quality Guarantee Function: |
Means that wholesale trade prepares goods for further sale. This is done by sorting, packaging, mixing the assortment, i.e. through "manipulation". This includes, for example, bottling imported wine, ripening fruit, storing raw materials until they reach maturity for processing purposes (wood, tobacco), etc. |
|
Price equalization function: |
It consists of taking advantage of cost advantages due to discounts when purchasing large quantities of goods, transportation, packaging, and offering goods at reduced prices. |
|
Funding function: |
Bridging the time gap between the purchase of a product and its payment is a credit function. A short-term loan is provided for delivery if the trade enterprise makes a deposit. The buyer receives a credit if the trade enterprise makes deliveries on time (on credit). |
|
Market research and development function: |
A wholesale trade enterprise performs an important task by developing new markets for existing goods or expanding the market through advertising |
|
Warehouse storage function: |
This function is inextricably linked with the function of bridging the gap in time, since the rhythm of the needs of wholesale buyers often does not correspond to the rhythm of the supply of manufacturers. |
The most important place in the performance of the listed functions belongs to the rational organization of wholesale trade and the construction of its material and technical base.
In recent years, the development of trade has been facilitated by a number of noticeable trends in the economy.
1) Growth of mass production at large enterprises remote from the main consumers of finished products
increasing production volumes for future use, and not to fulfill specific orders already received
Increasing the number of levels of intermediate consumer producers
3) Increasing need to adapt goods to the needs of intermediate and final consumers in terms of quantity, quality, varieties and packaging.
In accordance with the functions of trade in wholesale enterprises, two main processes are carried out: the wholesale purchase and sale of goods and their actual processing in warehouses. The activity in the first process is purely trade and commercial. In the second, although it is carried out from the position of economic calculation, it has a technological orientation. Therefore, in general, the operational activities of wholesale enterprises are commercial in nature.
Warehouse processing of goods can only be carried out in combination with transport and forwarding operations that ensure the receipt and dispatch of goods. As a result, the operational activities of a wholesale enterprise are divided into 3 types: trading, warehouse and freight forwarding.
The enterprise conducts operational and trading, or commercial, activities, guided by its charter, observing the law, making the best use of the basic and working capital, bank loans and commodity resources. Wholesale enterprises purchase and sell goods in quantities and assortments determined by agreement of the parties, trying to better satisfy the demand of the retail chain.
A commercial approach to business should also be applied when organizing transport and forwarding operations. This approach should ensure timely arrival at the enterprise and dispatch from the enterprise of commodity cargo at the lowest cost.
All three types of activity have a direct impact on the construction of the apparatus of wholesale enterprises and on its structure. They require appropriate material and technical base, labor and management personnel.
Despite the differences, all wholesalers have common features in building the structure of the apparatus. Thus, management is carried out by unity of command by the managing director or manager. The leading link of the apparatus is the trading part, most often organized in the form sales department, headed by the deputy director of the enterprise, often called the commercial director.
The trading department carries out all the work on wholesale purchases and wholesale sales of goods, organizes the distribution of goods, manages warehouse and freight forwarding activities. It is divided into sectors that organize trade in goods of individual groups and names. The sector is headed by a manager or senior commodity expert, has groups of commodity experts or individual commodity experts who work with individual suppliers or buyers depending on the product profile, type and type of base, and are engaged in wholesale purchases and sales of goods, or only sales, or only purchases. Warehouse managers also report directly to the commercial director.
The performance of basic commercial functions in modern conditions is largely determined by the quality of preliminary auxiliary functions, which primarily include marketing functions.
The main marketing decisions that wholesalers must make concern selection target market, formation of a product range and range of services, pricing, incentives and choice of location for the enterprise’s warehouses.
Within target group identify the most profitable clients for the wholesale enterprise, develop profitable offers for them and establish closer relationships. For less profitable customers, higher minimum order volumes or price premiums for small-volume orders are established.
Practice has identified the following types of wholesale trade:
- 1) Trade through a wholesale purchasing network, which includes exchanges, fairs, auctions, etc. Purchases agricultural crops, raw materials and other goods subject to storage, such as cotton, wool, metals, scrap metal. Constant monitoring of changes in market conditions (exchanges, exhibitions, auctions) is necessary to reduce the risk associated with price fluctuations;
- 2) Trade through direct production links. It usually connects two successive stages of the production process, and is of particular importance in the trade of ferrous metals and steel;
Wholesale trade of raw materials and materials. This type wholesale trade in turn includes:
- a) wholesale trade with centralized delivery of goods. A wholesaler supplies retailers with goods and also provides them with extensive services;
- b) wholesale trade with receipt of goods from the supplier. The wholesaler's client, retailer or large consumer picks up the goods themselves;
Wholesale trade (Cash-and-Carry) with payment in cash before acceptance and transportation of goods by the buyer. The client loads and removes the goods independently (pickup).
Trade from racks. Large enterprises retailers provide the wholesaler trading floors with racks. The merchant, at his own expense, carries out the current filling of the shelves, usually with simple goods, and takes back unsold goods. In this way, it takes the burden off the retailer and complements its assortment.
To determine the distinctive features of certain types of wholesale enterprises operating on the market, one should dwell on the consideration of the signs of systematization and their individual species groups given in Table 2. The purpose of the classification is to better understand the essence of the individual distinguished types of wholesale trade enterprises. It is important to emphasize that no enterprise can be unambiguously identified using any one (several) characteristics.
Table 2 - Classification of wholesale trade enterprises operating in the commodity market
|
Signs of classification |
|
|
1. Main function performed |
1.1. Purchasing goods from consumers in one area for sale in different areas |
|
1.2. Selling goods purchased in different areas to consumers in one area |
|
|
2. Specialization of enterprises |
2.1. Universal |
|
2.2. Mixed |
|
|
2.3. Specialized |
|
|
2.4. Highly specialized |
|
|
3. Area of operation |
3.1. State |
|
3.2. Economic region, group of meso-districts |
|
|
3.3. Mesodistrict |
|
|
4. Departmental subordination |
4.1. Ministry of Economic Development and Trade |
|
4.2. Ministry of Agriculture |
|
|
4.3. Other ministries and departments |
|
|
5. Form of ownership of the wholesale enterprise |
5.1. State, joint-stock |
|
5.2. Cooperative |
|
|
5.3. Private |
|
|
6. Acquisition of ownership of the goods being sold |
6.1. Wholesale enterprises acquiring ownership rights to goods |
|
6.2. Wholesale enterprises that do not acquire ownership rights to the goods |
The classification features can be systematized as follows:
- a) according to the main function performed. There may be two levels here: 1) the location of the wholesale enterprise relative to manufacturers and buyers of products and 2) the composition of the services provided.
- b) according to the specialization of wholesale enterprises. There are four groups of enterprises: mixed, universal - may have groups of food and non-food products; specialized - one or more product groups; highly specialized - trade in goods of one enterprise.
- c) by area of activity of wholesale enterprises. This characteristic characterizes the geography of the wholesale enterprise’s clients: sellers and buyers of goods. Since wholesale trade in our country is characterized by a predominant focus on the buyer, the area of activity is characterized by the location of the buyer and their belonging to a particular area.
- d) according to the form of ownership of the wholesale enterprise. The leading role belongs to joint-stock wholesale enterprises.
- e) by the right of acquired ownership of the goods. In the market environment, there are a number of varieties of such enterprises, differing in specific organizational, technical and technological functions, and scale of activity (Figure 2).
Figure 2 - Main forms of organizing wholesale trade on the commodity market
Currently, the structural policy in the field of wholesale trade in consumer goods provides for both the determination of the general mechanism for its implementation and the specification of the main directions of structural reforms.
As for the general mechanism for implementing structural policy in the wholesale services market, the essence of the new approach here was the orientation towards a conditionally structureless two-circuit scheme for organizing trade.
The development of the wholesale trade link involves ensuring both standard and species diversity of wholesale organizations (Table 3).
Table 3 - Typical and species diversity of wholesale organizations
|
Independent wholesale structures |
|||
|
1. Federal (nationwide) |
WHOLESALERS |
INTERMEDIARIES |
ORGANIZERS |
|
specialized |
Agent companies |
Wholesale fairs |
|
|
universal |
Broker companies |
Exhibitions fairs |
|
|
Commodity exchanges |
|||
|
Auctions |
|||
|
Wholesale food markets |
|||
|
Guaranteed storage warehouses |
|||
|
Warehouse hotels |
|||
|
Freight forwarding enterprises |
|||
|
Dependent wholesale structures |
|||
|
2. Regional (intraregional) |
Sales departments of industrial enterprises |
||
|
Wholesale structures of retail enterprises and associations |
*Share of the relevant structure in ensuring the wholesale turnover of goods.
The wholesale chain development strategy is based on the fact that the needs of the consumer goods market must be met by two main types of wholesale organizations (Figure 4 and 5).
WHOLESALE COMPANIES
Figure 4 - Organizational building, goals and objectives of wholesale enterprises
Goal: To form the necessary structure of distribution channels for large domestic producers, as well as create favorable conditions for reaching Russian market well-established foreign suppliers of goods.
Protection and support of domestic producers.
Ensuring the stability of the country's consumer market.
Wholesale enterprises at the national level provide wholesale turnover of large quantities of goods to consumers throughout the country. Such consumers may include independent wholesale organizations, large retail structures and their associations, as well as enterprises in the processing industries.
The main purpose of this type of wholesale structures is to form the necessary structure of distribution channels for large domestic product manufacturers, to create favorable conditions for well-established foreign suppliers of goods to enter the Russian consumer market.
Figure 5 - Organizational structure, goals and objectives of wholesale enterprises
Goal: Create the basis of a national wholesale system.
Providing goods to regional commodity markets.
Free (no restrictions from executive branch) formation of economic relations of regional wholesale structures .
Wholesale structures at the national (federal) level guarantee the strategic stability of the country's consumer market as a whole.
The basis of the national wholesale trading system, its internal contour consists of wholesale structures at the regional level.
As a rule, these wholesale organizations, when forming their own commercial strategy, quite accurately determine the zone of their influence in the market for wholesale services. trading activities.
Purchasing goods from wholesalers federal scale and from commodity producers both in the region of location and in the rest of Russia, they bring them to retail enterprises and other consumers in the area of their activity.
The main priority of the activities of any wholesale structures of a regional scale is to provide goods to regional commodity markets. At the same time, no restrictions on the formation of their structure of economic relations on the part of the regional executive authorities should be provided.
Ensuring a standard variety of wholesale structures in the market for wholesale trading services is a necessary, but not sufficient condition for building a market model for the functioning of the wholesale link. The conditions of sufficiency can only be met by ensuring the required species diversity of wholesale structures operating on the market.
The main task of the structural construction of the wholesale chain is to stimulate the formation of such types of organizations that would best satisfy the requirements of commodity producers.
The experience of countries with active market orientation shows that, following the requirements of the commodity producer, the structure of the wholesale link develops on the basis of the allocation of:
1 Enterprises specializing in wholesale trade that carry out a full range of purchasing and sales operations with the transfer of ownership of goods to the wholesale link;
Intermediary wholesale structures that do not use in their activities, as a rule, the transfer of ownership of goods to them (broker companies, sales agents, commission agents, etc.);
Organizers of wholesale circulation who do not work with goods, but provide services for organizing the wholesale circulation of goods (fairs, commodity exchanges, auctions, wholesale markets).
The main type of wholesale structures in the Russian consumer market are enterprises specializing in wholesale trading activities, the so-called “independent wholesalers.”
The leading role of these wholesale trade enterprises is explained by the fact that, performing the widest range of operations for processing the commodity mass, they close in on a wide range of retail trade enterprises, most of which represent large retail structures. On the other hand, enterprises specializing in wholesale trade are convenient partners for large manufacturers consumer goods.
The task of wholesale enterprises of this type is to create commodity circulation in the middle level necessary conditions to enter the market of large manufacturers and retailers of consumer goods.
The share of these structures in ensuring the wholesale turnover of goods can fluctuate between 60 - 65%.
Independent importance in the market for wholesale trading services should be occupied by structures conventionally called “intermediaries” - agent enterprises, broker enterprises.
The main subject of their activity is information support. They act on behalf of the client and most often at his expense.
Agent companies carry out sales operations on behalf of manufacturers of finished products, and the latter retain ownership of the product until it passes into the hands of the buyer.
Broker companies are a type of agent company, with the only difference being that they simultaneously act as agents for both the seller and the buyer.
World practice shows that the share of such structures in the wholesale trade services market can reach 15 - 20%.
An important element of the wholesale infrastructure are the organizers of wholesale turnover - wholesale fairs, commodity exchanges, auctions.
Commodity exchanges serve large-scale wholesale turnover of exclusively standardized goods.
Auctions should be used primarily to incentivize individual producers of goods.
Fairs are a special form of organizing wholesale trade with the main goal of expanding the consumer market by establishing relationships between different regions.
Organizers of wholesale turnover include guaranteed storage warehouses, hotel warehouses, and freight forwarding enterprises.
Guaranteed storage warehouses provide urgent safekeeping goods of various commodity owners.
Warehouse hotels - provide urgent responsible storage of goods in places with a limited number of goods owners.
Freight forwarding warehouses are created mainly at junction stations of major highways.
The share of participation of these structures in ensuring the wholesale turnover of consumer goods can reach 25%.
The diversity of the structural structure of Russian wholesale trade guarantees the filling of the consumer market with goods, their rational promotion through sales channels and stimulation of domestic producers, which creates favorable conditions for retail enterprises.
Efficiency of production and financial activities expressed in financial results.
In market conditions, each economic entity acts as a separate commodity producer, which is economically and legally independent. An economic entity independently chooses the area of business, forms product range, determines costs, forms prices, takes into account sales revenue. In market conditions, making a profit is the immediate goal of the activity of a business entity. The implementation of this goal is possible only if the business entity sells products (work, services) that, in terms of their consumer properties, meet the needs of society.
This topic course work has always been relevant and remains so today. Currently, there are fewer and fewer wholesale trade enterprises. Wholesale trade is inextricably linked with retail trade. The more wholesale enterprises there are, the more choice retailers and individual entrepreneurs in terms of price and quality. Wholesale trade is the most important link in free interaction between participants in the act of purchase and sale of goods. It acts as a trade intermediary between goods manufacturers, retailers, food service providers and other wholesale consumers. Wholesale trade enterprises sell goods for subsequent resale or processing.
The main goal of a wholesale enterprise, like any enterprise in a market environment, is to make a profit, and therefore main goal This course work is to assess its development from the standpoint of obtaining the necessary profit.
The main objectives of analyzing wholesale trade turnover are:
1. study of the dynamics of turnover development in total volume and by product groups;
2. assessment of the fulfillment of the forecast turnover volume;
3. identification and quantitative measurement of factors influencing changes in wholesale sales volumes over time and in comparison with the plan;
4. assessment of the implementation of contracts for the supply of goods to wholesale buyers;
5. assessment of the rhythm of development of turnover;
6. identifying reserves for increasing turnover.
The information base for analyzing wholesale trade turnover is accounting data, statistical reporting, forecast data, etc.
The object of the study is a society with limited liability“Globus”, located at Novosibirsk, Ivanova Street 4.
The subject is wholesale trade turnover
The following research methods were used in the work: experimental-statistical method, grouping method, construction of analytical tables. The works of the following scientists and practitioners are devoted to the analysis and planning of wholesale trade turnover: Raitsky K.A., Bakanov M.I., Bragin L.A., Grebnev A.I.
The first chapter discusses theoretical foundations wholesale trade turnover management. In the second chapter it is given economic characteristics activities of the enterprise, an analysis of wholesale trade turnover was carried out. The third chapter examines the indicators for assessing the financial condition of Globus LLC and plans the total volume of trade turnover.” In conclusion, the main conclusions are formulated, followed by a bibliography and appendices.
Wholesale trade turnover is the sale of goods to retail trade enterprises, food service enterprises, other wholesale enterprises, industrial enterprises and service enterprises for subsequent sale or industrial consumption.
Wholesale trade performs various functions:
1. Formation trade assortment goods, preparing the necessary batches of goods and sending them to wholesale buyers (main function).
2. Purchase, concentration and organization of warehousing of a wide range of goods from various manufacturers.
3. Conducting marketing research on the producer market and the wholesale consumer market.
4. Preparation, organization and implementation of a complex of advertising, advisory, logical and service services to wholesale buyers for the range of goods sold.
5. Delivery of goods to wholesale customers and after-sales service to end consumers.
6. Providing intermediary services to producers and buyers of goods (assistance in concluding wholesale commercial transactions).
7. Production of goods by individual wholesale enterprises.
In market conditions, wholesale enterprises develop their activities on the basis of bilateral contractual relations. On the one hand, to provide services to wholesale buyers (facilitating the function of purchasing goods, their storage, delivery, provision marketing information etc.), on the other hand, for the provision of services to suppliers of goods (ensuring the sale of goods, storing goods, providing information about the demand for goods, etc.).
The main indicator characterizing the efficiency of a wholesale enterprise is the volume of wholesale trade turnover.
The sale of goods is carried out according to wholesale prices, including actual selling prices, value added tax, excise taxes, export duties and customs duties.
Wholesale sales of goods are carried out through warehouse and transit operations. In the warehouse form of sale, goods are delivered from suppliers to the warehouses of wholesale enterprises, and then sold to customers from there. During transit operations, goods are sent to wholesale buyers directly from suppliers without delivering goods to warehouses.
Wholesale enterprises can carry out small-scale wholesale sales of goods to the population at retail prices, which relates to retail trade turnover. In addition, they have revenue (income) from providing all kinds of services and selling their products.
Thus, the volume of activity of a wholesale enterprise is assessed by its total turnover, which includes the wholesale sale of goods at retail prices, revenue (income) from the provision of services and the volume of production at sales prices.
The formation of the volume of wholesale trade turnover in market conditions is carried out under the influence of various factors. First of all, it depends on the volume of demand from wholesale buyers, as well as on such external factors as the state of the country’s economy, the volume and structure of production, the location of production in the regions and the remoteness of wholesale enterprises from it, the level of income of the population, and inflationary processes. At the same time, the development of the turnover of wholesale enterprises also depends on internal factors: condition and efficiency of use of the material and technical base of enterprises; organization and technology of product distribution; availability of sales personnel; employee productivity; provision of commodity resources, etc.
Types of wholesale turnover :
1. By type of goods sold:
· Procurement turnover
· Sales turnover of goods for industrial and technical purposes
· Sales turnover of consumer goods
· Retail buyers
· Industrial enterprises
· Wholesale enterprises
· Export
· State order
· Other buyers
Forms of wholesale trade turnover
1. Warehouse
2. Transit
· With participation in settlements
· Without participation in calculations
In a general sense, planning is a special form of activity aimed at developing and justifying a program for the economic development of an enterprise and its structural units for a certain (calendar) period in accordance with the purpose of its operation and resource provision. The purpose of planning is to strive to take into account as much as possible all internal and external factors that ensure optimal conditions for the development of the enterprise.
Any enterprise in a market economy constantly plans its activities. The result of the planned work is a constantly updated document - the business plan of the enterprise.
The sections of the business plan of a wholesale enterprise present the forecast values of the main indicators of its activities - profit, sales, costs, etc.
Wholesale bases independently draw up plans for warehouse and transit trade turnover, determine the structure of trade turnover, and the size of inventory.
Wholesale enterprises draw up a turnover plan independently for the year with a quarterly breakdown, and then clarify the turnover plan for each month of the quarter. Due to the fact that prices are constantly changing and some sectors of the economy are not stable, it is difficult for wholesale enterprises to calculate a turnover forecast for the year, so many of them plan turnover for a short period of time. The turnover plan must be drawn up in such a way that there are conditions for obtaining the necessary profit.
The wholesale trade turnover indicator is the most important among those planned by the enterprise in the business plan. Everything else depends on it - income, costs, net profit and, ultimately, the development of the enterprise.
At the same time, the projected sales volume is a resulting indicator that reflects various aspects of the enterprise’s activities - strategic, marketing, financial, technological, etc. As the authors of the publication of the practical course “Fundamentals of Wholesale Trade” note, “sales forecasting is a management tool for planning and developing decision-making policies”
Forecasting and sales planning are a necessary and mandatory element of the activities of every enterprise in a market economy.
The draft turnover plan for the wholesale base includes the following indicators: wholesale sales turnover; inter-republican trade turnover; intra-system trade turnover as a whole by base and by product groups; distribution of wholesale trade turnover into warehouse and transit; inventory by product groups as a whole on the basis at the beginning and end of the planning period, commodity supply of wholesale trade turnover; organizational and technical measures to implement the turnover plan.
When developing a draft wholesale trade plan, the following materials are used:
Analysis data on the implementation of the turnover plan for the current year (based on the analysis materials, the initial basis for planning is determined and measures are developed to improve work);
Information from the wholesale base about the main features of the planned year - the volume of expected supplies, the level of inflation, the expected market share that the wholesale enterprise expects to enter;
Orders and applications from retail organizations and regular partners;
Materials for studying demand, data on market conditions for individual goods, the availability of inventory and the possibility of involving goods from local sources in trade turnover;
Data on changes in the socio-economic conditions of the area where the base operates (size, population composition, purchasing power, quantity, composition of retail organizations; opportunities to obtain goods in addition to the base; volume, range of products produced by manufacturers, etc.);
Best practices from the best bases and warehouses, suggestions and wishes of product buyers, materials from wholesale fairs and sales exhibitions.
When planning the sale of goods as a base to enterprises and retail organizations, the following are taken into account:
Retail network turnover plan based on the product range of the base;
The general need of retail trade for goods, which is determined by summing up the turnover plan of the retail trade network and the difference in inventories at the end and at the beginning of the planned year (P + Z 2 - Z 1);
Possible supply of goods to the retail network, in addition to the wholesale base and from competitors.
The volume of sales of goods to retail trade organizations is calculated as the difference between the retail network's need for goods and their supply to the retail network from other sources.
To determine the volume of trade turnover for the planned year, it is imperative to calculate the growth rate of trade turnover compared to the current year.
To assess the efficiency of the base for servicing retail trade, the share of the base in providing goods for retail trade turnover is calculated. It is determined by dividing the volume of sales of goods by the base of the retail network by the retail turnover of this network and multiplying by 100. The higher the share of the wholesale base in meeting the needs of retail trade, the more effective its activities.
The first step in developing a sales forecast is a comprehensive economic analysis of the retailer's previous activities. An analysis of the wholesale turnover of an enterprise in a market system should answer the following questions: what are the trends and rates of change in sales; to whom the goods are sold; what is the commodity structure of turnover; to which regions the goods are sold; what is the ratio of warehouse and transit sales; what is the state of inventory and turnover; what are the supply volumes? Analysis of wholesale turnover includes three sections: analysis of the volume and structure of turnover, analysis of wholesale purchases (receipt of goods) and analysis of inventory. Taking into account the existence of two forms of commodity circulation in wholesale, inventories are analyzed that serve only warehouse turnover. Inventory by location is divided into goods in warehouses and goods shipped. The volume of inventory at a wholesale enterprise can change under the influence of many factors. The most important of them are the volume and structure of trade turnover, the speed of circulation of goods, the forms and quality of organization of all phases of wholesale distribution.
At the second stage, factors are determined that in the forecast period will influence the development of the market sector where the wholesale enterprise operates. Important factors are selected and quantified and, with their help, sales forecast options are calculated.
When forecasting, various methods are used - economic-statistical, comparison, index, graphic, economic-mathematical.
As it is correctly noted in the literature, “the specificity of the activity of a wholesale enterprise in the consumer goods market is servicing, first of all, the stocks of retail trade and retail enterprises. Therefore, the process of planning wholesale sales is closely interconnected with similar calculations in the retail chain, which serves the wholesale enterprise."
There are two main options for market conditions in which a wholesale enterprise may find itself in the future. The first is characterized by relative stability of the market, and the second by significant fluctuations in demand and sales.
At the moment, there is a lot of fierce competition in the wholesale trade market (small wholesale enterprises are gaining momentum), so when planning trade turnover, it is necessary to take into account that the rating of the enterprise does not decrease and its share increases. To plan trade turnover, analysis materials for previous years, contracts with suppliers and customers are used. Information about the operation of wholesale warehouses is published in periodicals, so it is necessary to study and take into account when planning positive results competitors.
After calculating the wholesale turnover plan for the year, it is distributed by quarter. At the same time, they take into account the needs of the organizations served, the seasonality of the production of goods, and the current dynamics of trade turnover for the year. The uniformity of its implementation and the quality of customer service depend on the correct distribution of the volume of trade turnover across quarters.
Economic analysis of wholesale sales for the previous period allows us to identify the nature of changes and the possibility of using economic-statistical and economic-mathematical methods and models when calculating options for forecasting wholesale trade turnover for the planning period.
To assess the influence of factors on the amount of turnover in the future, elasticity coefficients can be used.
After determining the projected gross volumes of wholesale sales, it is necessary to subdivide them into sales through the enterprise’s warehouses (warehouse turnover) and in transit directly from the manufacturer (transit turnover). At the same time, it is necessary to ensure an optimal ratio between warehouse and transit trade turnover, between trade turnover with and without the participation of the base in the calculations.
The ratio of warehouse and transit turnover depends on many factors - market conditions, financial and economic interests of the supplier and buyer, price level; tariffs for warehouse and transit services; volumes and frequency of deliveries, type of sales of goods, minimum shipment by the manufacturer; on the complexity of the assortment of goods, the need for preliminary sorting, picking, packaging; commissioning new warehouse space and increasing the efficiency of their use; development of progressive forms of sales of goods and methods of wholesale trade; location and specialization of the retail trading network, the state of its material and technical base, etc. But in any case, the target function in planning the ratio of warehouse and transit turnover for a wholesale enterprise is the profitability of the operations as a whole.
At the next stage, the structure of wholesale sales is planned. As the authors of the textbook “Trading: Economics and Organization” note, the process of forecast calculations for the total volume, forms of product distribution and turnover structure is a single whole, and the methodology and planning procedure are chosen by the enterprise itself. Thus, options for planned sales calculations by type of goods and customers are possible, anticipating forecasts of the gross volume of wholesale turnover. This planning technique is applicable when sales include goods that satisfy different needs, and changes in demand for some goods do not affect the demand for other groups of goods.
Inventory rationing follows turnover planning, since the forecasted volume of warehouse wholesale turnover serves as the basis for the development of inventory standards.
The size of inventory and the speed of their circulation depend on the volume of warehouse turnover, the complexity of the range of goods, minimum shipment rates, the frequency of shipment of goods, the time required to check the quality and prepare goods for shipment, as well as the state of the material and technical base of the wholesale enterprise.
Planning of inventory at a wholesale base includes the development of inventory standards in days by product group, inventory standards for the entire base, and the distribution of inventory standards by quarter.
The norm of inventory in days by product groups at the wholesale base is calculated in the same way as at retail enterprises. The peculiarity is that certain standards - acceptance and placement in warehouses, quality control, assortment acquisition, preparation for shipment, guarantee (insurance) stock - have a significantly greater share than in retail trade, and the standard includes time as a separate element location of goods in transit.
Planning of trade turnover based on the planned amount of income is necessary for self-sufficiency, self-sufficiency and self-financing of the trading activities of Globus LLC.
Optimal wholesale turnover = (1989.79 + 3020.29) / (14.54 - 5.99)* * 100 = 58597.43 thousand rubles.
Next, the break-even sales volume is determined, that is, this is the volume of turnover at which the organization does not have losses. The break-even estimate gives an idea of what sales volume is needed to offset expenses and reach self-sufficiency.
Break-even point (minimum sales volume) = 1989.79 / (14.54 - 5.99) * 100 = 23272.39 thousand rubles.
The minimum sales volume to ensure break-even of the activity must be at least 23272.39 thousand rubles.
When planning the optimal and minimum sales volume, it is important to establish a safety limit and a margin of financial strength.
Safety limit = 58597.43 – 23272.39 = 35325.04 thousand rubles.
Margin of financial strength = (58597.43 - 23272.39) / 58597.43 * 100 = 60.28%.
To ensure the break-even activity of Globus LLC, trade turnover may decrease by no more than 60.28%.
The experimental-statistical method allows us to determine the sales volume at Globus LLC based on the volume of turnover for 2008 (57,816.5 thousand rubles) and the average annual rate of change in turnover for the three years preceding the planned year.
The growth rate in 2008 is 141.8% (57816.5 / 40786 * 100);
The growth rate in 2007 is 124.10% (40786 / 32864 * 100);
The growth rate in 2006 is 107.48% (32864.35 / 30580.63 * 100).
Planned wholesale sales volume = 57816.5 * ((141.8 + 124.10 + 107.48) / 3) / 100 = 71958.42 thousand. rub.
Based on multi-variant approaches to planning the wholesale sales volume of Globus LLC, we can conclude that the most optimal option for planning turnover is the method based on the task of obtaining a target profit.
Based on the calculation methodology, it is clear that achieving break-even activity depends on the value fixed costs circulation, the greater their amount, the more goods are required to ensure break-even activity.
The chosen option for planning wholesale sales for Globus LLC to the greatest extent ensures the competitiveness of the organization and is realistic for implementation, taking into account financial, labor resources and material and technical base.
Conclusion
Economic analysis has always been given great importance. It allows you to determine the efficiency of both an individual enterprise, a group of enterprises, and, ultimately, the entire economy as a whole. But with the transition to a market path of development, with the creation of a market economy, with the emergence huge amount independent independent enterprises and organizations, economic analysis becomes even more important.
As a result of this work, the economic performance indicators of the enterprise were calculated, after analyzing which we can find ways to improve its performance results.
Optimization of distribution costs should be aimed at reducing them, since the size of markups, prices and competitiveness of the organization depend on the optimal level of costs.
To this end, Globus LLC needs to develop directions to ensure savings, that is, cost reduction.
Each enterprise must provide for planned measures to increase wholesale trade turnover. For the LLC Globus enterprise, these activities may be of the following nature:
Development of various services provided to customers;
Effective use retail premises and identifying opportunities to lease part of fixed assets;
Improving the structure of wholesale trade turnover
Selling or leasing excess equipment and other property;
Expanding the range of products;
Expansion of the sales market;
Increasing the number of stores, etc.
From this list of activities it follows that they are closely related to other activities at the enterprise aimed at reducing production costs and improving product quality. This will ensure expansion of reproduction and improve the financial condition of the enterprise, which means it will create high profitability in the future.
The main task of the Globus LLC organization for the planned year is to serve workplaces, that is, to provide the necessary conditions for highly productive and high-quality work.
The solution to this problem is achieved by equipping the workplace with everything necessary, namely:
The most convenient production layout of the workplace;
Creating a normal working environment;
Ensuring work safety;
Organization of uninterrupted maintenance of the workplace;
Rational organization labor.
As a result of the analysis of the rhythmic implementation of the wholesale trade turnover plan, we can conclude that Globus LLC is developing successfully (the plan is being implemented more rhythmically in 2008).
Globus LLC has the opportunity to increase wholesale trade turnover by increasing the receipt of goods by 17,842 thousand rubles.
When planning wholesale trade turnover, the method of technical and economic calculations and the experimental statistical method were used. According to the first method, the optimal sales volume ensuring break-even activity should be at least 23272.39 thousand rubles.
Using the experimental-statistical planning method, the wholesale sales volume will be 57,816.5 thousand rubles.
An analysis of the financial condition of Globus LLC and its changes for the analyzed period from 2007 to 2008 showed that the company as a whole has a stable financial condition.
The objectives of economic analysis of financial condition are: objective assessment use of financial resources at enterprises, identification of on-farm reserves for strengthening financial situation, as well as improving relations between enterprises and external financial and credit authorities.
Financial condition enterprise, its sustainability and stability depend on the results of its production, commercial and financial activities.
To improve the financial stability of an enterprise, it is necessary to optimize the structure of liabilities; stability can be restored through a reasonable reduction of inventories and costs, or their effective use.
For further, successful work The following recommendations are offered to the company:
A critical analysis of the entire economic (managerial) process of the organization’s work from beginning to end to make sure that all components are necessary and appropriate for efficient work companies;
Analysis of costs, range, product quality and price;
Audit of economic activities, identification of hidden costs and their elimination;
Identification of alternatives that will allow us to conquer new market segments and expand in it;
Analysis of changes in costs as sales and product range grow, as well as access to new, more profitable manufacturers;
Assessment of consumer demand, its sensitivity to product range and price;
Assessment of decisions made and the degree of their risk.
LIST OF REFERENCES USED
1. Civil code Russian Federation. –M.: Ministry of Justice, 1996
2. Tax Code of the Russian Federation. – Moscow: Omega – L, 2008 – 572 p. (Code of the Russian Federation)
3. Labor Code Russian Federation (as of February 1, 2005) Novosibirsk: Sib.university publishing house, 2005, 206s
4. Regulations accounting“Income of the organization” PBU 9/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n.
5. Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.
6. Accounting regulations “Accounting for inventories” PBU 5/01, approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n.
7. Albekov A.U., Sogomonyan S.A. Economics of a commercial enterprise. Series “Textbooks. Teaching aids." –Rostov-on-Don: Phoenix, 2002
8. Daneburg V., Moncrief R., Taylor V. Fundamentals of wholesale trade. Practical course. – Spouse-Petersburg: Neva-Ladoga-Onega, 2003.
9. Nagovitsina L.P. How to manage inventory. – M.: Economics, 2004.
10. Raitsky K.A. Enterprise economics: Textbook for universities. – 3rd ed., revised. and additional – M.: Publishing and trading corporation “Dashkov and Co” 2003
11. Sergeev I.V. Enterprise economics: Tutorial– M.: Finance and Statistics, 1997.
12. Trading business: economics and organization: Textbook / Under the general editorship of prof. L.A. Bragina and prof. T.P. Danko - M.: INFRA - M, 2005.
13. Finance: Textbook. / Ed. Prof. A.M. Kovaleva. – 3rd ed., revised. and additional – M.: Finance and Statistics, 1998.
14. Chernov V.A. Economic analysis: trade, catering, tourism business: Proc. allowance. / Ed. prof. M.I. Bakanova. – M.: UNITY – DANA, 2003.
15. Chuev I.N., Chechevitsina L.N. Enterprise Economics: Textbook. – M.: Publishing and trading corporation “Dashkov and K”, 2003.
16. Economics and organization of activities of a trading enterprise: Textbook / Ed. A.N. Solomatina - 2nd ed., revised and expanded - M.: INFRA - M, 2004.
17. Economics of a trading enterprise: Textbook for universities / A.I. Grebnev, Yu.K Bazhenov and others; - M.: Economics, 2006.
18. Economics of a trading enterprise / Textbook for commodity experts / Kazarskaya N.I., Lobovikov Yu.V. – 5th edition, revised. and additional – M.: Economics, 2003.
Wholesale trade - distribution of goods for further processing and retail trade, but not to the end consumer.
The main objectives of organizing the processes of a wholesale trading enterprise are:
- - search for suppliers of goods, their purchase from manufacturers, delivery and storage for customers;
- - formation of a trade assortment in accordance with the requirements of retail enterprises;
- - providing manufacturing enterprises with sales of their goods;
- - marketing research for manufacturers of goods and retail trade enterprises, information services.
In market conditions, wholesale trade meets the needs caused by differences in commodity exchange and organizes the movement of goods in the sphere of circulation, necessary due to the uneven distribution of production and consumption across periods of the year and regions.
Sales data on wholesale market individual consumer goods are given in table. 2.1.
Table 2.1
Sale of consumer goods on the wholesale market
|
Type of consumer goods |
Industrial enterprises and organizations |
Wholesale trade organizations |
|
in % of the total (100%) |
||
|
Meat and poultry |
||
|
Sausages |
||
|
Canned meat |
||
|
Animal oil |
||
|
Fat cheeses (including feta cheese) |
||
|
Margarine products |
||
|
Sunflower oil |
||
|
Confectionery |
||
|
Pasta |
||
For any economic system Intermediaries are needed, whose role is played by wholesale trade. Instead of one-time deliveries, it has the opportunity to organize multiple deliveries from one manufacturer, since it involves several consumers, separated by the scale of purchases and distances, to participate in transactions simultaneously.
With the help of wholesale trade occurs economic integration territory and the role of spatial factors is reduced. Wholesale trade provides relationships between partners for the supply of products and finding distribution channels. It regulates the level of socially necessary costs through pricing and ensures the rational functioning and structural changes of economic systems. The production range in wholesale trade is transformed into a commercial one. Commodity stocks are formed, storage is ensured, finishing is carried out, bringing goods to the required quality, their packaging, packing.
As a result, material costs associated with storing and creating an assortment of goods are reduced, especially in seasonal production and consumption. Without wholesale trade, suppliers and consumers will have to enter into several transactions instead of one - with an intermediary (Fig. 2.4 and 2.5).
Rice. 2.4.
Rice. 2.5.
Everyone will have to take on a number of functions that are unusual for them in terms of storing and assembling resources. With huge territorial, quantitative and volumetric differences in sales characteristics, this leads to increased costs, a slowdown in the circulation process and a decrease in production efficiency in general.
Wholesale enterprises often finance the manufacturer by providing an order for a batch of products with a guarantee of its sales and paying in advance for part of the purchased batch. Wholesale trade finances retail enterprises by selling goods with deferred payment. The role of wholesale trade is determined by the level of customer service, which includes the speed of order fulfillment, willingness to accept delivered goods back, varying the size of the delivery lot, mode of transport, highly efficient service of a well-established warehouse network, the availability of sufficient inventories and the level of selling prices.
Intermediaries more effectively perform special distribution functions (operational, logistics and support). Operating functions include the processes of purchasing goods, resale and the risk associated with storing goods. Logistics functions include product picking, storage, presentation to customers, and delivery to consumers. Providing functions create conditions for information support market, marketing communications and lending commercial transactions.
The development of trade and intermediary organizations is carried out in the complex of solving general problems of the economy and the sphere of circulation, which involves taking into account a number of organizational economic factors(Fig. 2.6).
Rice. 2.6.
Factors for the effective operation of wholesale trade enterprises include availability of goods, reliability, stability, efficiency and cost-effectiveness of deliveries.
Availability assumes that the product can be presented for trade at any necessary moment regardless of its novelty, popularity and place of production. Reliability characterizes the mobility of the supplier, his readiness to quickly respond to changes in demand and supply.
Stability connections presupposes customer confidence in the quality of the goods supplied and compliance with delivery conditions. Efficiency provides minimum terms fulfillment of orders and compliance with agreements, and efficiency- reasonable prices for goods, based on which it is possible to ensure profitability of economic activities. The presence of these characteristics in the work of wholesale trade makes it possible to establish long-term commercial connections as a strong basis for long-term business activity.
Intermediation is also associated with intermediate consumption, generated by the final demand of individual consumers for a product in which the product is included as a component material or packaging. In relation to consumers - processing and mining enterprises - we often encounter the manifestation of the effect acceleration, when small changes in final demand have a much larger impact on intermediate demand, especially if several steps in the organization of processing and production are required.
The growth in demand for cheese increases not only its production at dairy enterprises, but also increases orders for the supply and, accordingly, milk production on farms. They change the feed ration of animals, which means feed production is affected. Need to additional equipment- baths, cheese makers, presses. Therefore, it expands mechanical engineering production, but he needs special metal, components, etc. In this way, a range of enterprises from various industries is captured.
Wholesale functions can be performed by distributors, sales agents, commission agents, commodity brokers, sales organizations. There are universal, specialized, independent and dependent intermediaries, commission agents, dealers, and attorneys. TO universal Intermediaries include distributors. They carry out the full range of functions of organizational and commercial activities. This is the purchase of goods, transportation, storage, transformation of the production assortment into a commercial one, consumer lending, advance payments to suppliers, and advertising of goods.
Specialized intermediaries focus their activities on individual functions to establish economic relations. According to the accepted classification commission agents They search for partners, enter into contracts on their own behalf, but do not purchase products that do not change ownership. Based on the sales results, settlements with them are carried out at commission rates depending on the turnover. Dealers Typically, products are purchased with varying degrees of prepayment and sold at prices from which they form their own income.
Attorneys- these are entrepreneurs acting on the basis of a contract of agency, when sellers or buyers engage intermediaries to carry out transactions on behalf and at the expense of the principal. The manufacturer reimburses all expenses of the attorney for fulfilling his obligations and pays him the appropriate remuneration. Agents do not have ownership rights to the goods being sold.
Independent intermediaries act as buyers of goods on the basis of a purchase and sale agreement with a full range of trade and intermediary services. Dependents intermediaries are authorized sales agents working on a fixed-term and permanent basis labor agreements. Dependent intermediaries include brokers - entrepreneurs who search for sellers and buyers, bring them together, but are not directly involved in the transaction.
The material supply system operates effectively commercial centers. Here, on a paid basis, resources are exchanged between enterprises, unnecessary equipment is sold, deals are concluded for the production and supply of non-traditional products, and advertising services are provided. There are supply bases and wholesale stores in the cities. They are designed to supply enterprises with products of any range, accept orders for the supply of batches of various sizes and organize the delivery of resources from other bases, depending on the nature of the order and the urgency of its execution.
An example of a wholesale trade organization is the Fleming company, which specializes in the wholesale trade of food products, which serves 5,000 different stores. Its trade turnover is $6 billion. per year. In Russia, on the basis of another company - Master Foods - a set of chocolate products of any range and weight of a one-time batch is compiled. This allows it to achieve daily sales of $1.5 million.
Forms of organizing wholesale trade include trading house, commodity exchange, auction and fair.
A trading house is characterized by carrying out large commercial transactions directly with the available goods. Commodity exchange is commercial enterprise, where simultaneous purchase and sale transactions are carried out on contracts for goods that, as a rule, are not in stock, but they will be produced and delivered in the future, after a certain time.
The exchange operates on strictly defined days with fixed start and end times. The structure of the exchange includes operational information and expert departments (to familiarize visitors with the procedure for carrying out transactions, market conditions, price dynamics, consultations, etc.), a brokerage office (intermediary functions), a quotation commission (determining reference prices and market conditions), and an auction department ( sale of goods at public auction).
To carry out exchange transactions, an exchange bulletin is published, which, along with the information board, is a source of commercial information and reflects the results of price quotes of the past exchange day. It contains data on the lower and upper prices for transactions for each type (group) of goods, the typical (reference) price and market conditions. The current price for goods is set when concluding transactions in the process of public trading in compliance with certain rules. When buying, prices are not stated below, and when selling - above the proposed level.
The subject of exchange transactions, as a rule, are contracts, and not the product itself. There are spot (spot) and futures (future) transactions. The first are concluded for real goods located in a warehouse, on the way, ready for shipment, for use, the second - for their disposal (for example, next year’s harvest, which depends not only on the organization of agricultural work, but also weather conditions). The final price may be lower (if there is a surplus) or higher (if there is a shortage) of the purchase price. In futures transactions, the seller sells a contract for a product, fearing a future reduction in prices, and the buyer, expecting an increase in prices, purchases it for subsequent resale or processing.
An auction is a way for one seller to sell products to several buyers in separate lots or single copies at a public auction at free prices based on the competition of buyers. Individual entrepreneurs and entire enterprises who submit an appropriate application take part in the auction as buyers and sellers. Information about the products offered at the auction (technical and economic characteristics, release date, quantity, initial price) is given in a specially compiled catalog. The auction begins with the announcement of the initial auction price. The highest bidder is declared the buyer of the auction product.
The form of creating economic ties is the conclusion of contracts as a result of demonstrating the free sale of products at wholesale fairs. This is a periodically operating market where goods are simultaneously displayed, advertised and sold. Trade and industrial exhibitions are designed to show scientific and technical achievements. They can be short-term, mobile or permanent. Here commercial transactions are carried out based on the samples on display.
Wholesale trade as intermediation includes the following elements: searching for a counterparty, preparing and completing a transaction, lending to the parties, carrying out forwarding operations, cargo insurance, performing customs formalities, carrying out advertising events, and technical maintenance. Trade and intermediary organizations can also carry out production operations for processing purchased and sold goods (for example, the production of ice cream, sausages and other products).
The number of operations and the sequence of their implementation depend on the size of the batches of goods and types vehicles by which they are delivered.
If the process of wholesale trade enterprises includes storage operations, then the structure of the technological process in general view can be presented as follows (Fig. 2.7).
Operations for the receipt of goods are the initial stage of the technological process. If there are railway access tracks, wagons, gondola cars, platforms, tanks, containers are transported to the warehouse branch from the railway station. The place for unloading transport, mechanization equipment, labor, pallets for storing and moving goods are being prepared. The received goods can be sent in transit to the consumer or unloaded, accepted and moved, depending on its readiness.
Unloading is carried out in compliance with the rules of loading and unloading operations. When unloading from railway cars, the integrity of both the cars themselves and the locking and sealing devices is checked. Then the car is opened and the incoming cargo is inspected (labeling, appearance, absence of displacement). The cargo is unloaded and placed on pallets and carts. The number of commodity items is checked, the batches are delivered for acceptance.
When delivering goods by road transport the condition of the car body, serviceability of the seal and compliance with
Rice. 2.7.
vice specified in the delivery note. The condition of the stacking and its compliance with the special markings on the container, the integrity of the container and packaging are checked. The goods are being stacked and moved to the storage area.
When cargo arrives in a damaged wagon (with locking and sealing devices) or container, the weight and number of cargo pieces is checked. If there is a discrepancy with the data specified in the transport document, a commercial act is drawn up.
Acceptance of goods in terms of quantity and quality involves checking the fulfillment of suppliers' contractual obligations in terms of quantity, assortment, quality and completeness, with registration of acceptance and registration of goods. Acceptance is carried out by financially responsible employees within the established time frame.
Goods accepted in terms of quantity and quality, if necessary, are placed in containers, packaged and moved to the storage area. To ensure the safety of goods, it is of great importance to develop a rational scheme for placing goods, assigning various groups, subgroups and names to goods permanent places storage and indexing (conventional digital designation of places where goods are stored).
The layout and choice of storage equipment are predominantly influenced by the method of stacking goods (stacked and racked), and the specifics of the goods being stored. In practice, the following are used: storage of goods according to the principle of homogeneity, depending on their size and weight; separate storage of goods of high and low consumer demand, as well as specific goods.
Operations for storing goods require their rational placement and the creation of the necessary conditions of storage. Placement depends on the storage method. Requirements for storage conditions require compliance with temperature, humidity and other mandatory conditions established by standards, technical specifications and sanitary rules. Maintaining the necessary conditions is ensured by regular inspection, cleaning, disinfection and other actions that reduce losses from spoilage, breakage, shrinkage and other reasons.
Operations for the release of goods include the selection of goods, their picking and packaging, paperwork, transfer to forwarding, loading and dispatch finished goods for further implementation. On vacation selection goods are processed individually (at the request of each buyer) and comprehensively (for several buyers at the same time). On the site acquisition the selected goods, after control reconciliation of invoices, are packaged (stacked) separately for each consumer ( retail store). Shipping documents (packing list) are drawn up and included when registering containers.
Goods ready to ship after necessary work after sorting and packaging, they are moved to the expedition for shipment to consumers in accordance with applications and contracts various types transport or self-pickup by the consumer.
The expedition carries out route picking of consignments of goods, taking into account best use transport and minimum mileage, as well as operational accounting of accepted goods. From forwarding, cargo is moved to the loading area, from where it is delivered to consumers.
Self-test questions
- 1. What are the tasks of organizing a wholesale enterprise?
- 2. What are the different forms of organizing wholesale trade?
- 3. What does the production process of a wholesale enterprise involve?
- 4. Describe the procedure for accepting goods at a wholesale trade enterprise.
- 5. What are the features of storing and dispensing goods at a wholesale enterprise?
