Analysis of turnover in the store. Retail turnover How to find retail turnover formula

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

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

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

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

economic sense

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

Calculation formula

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

• C - price;
• K is the quantity.

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

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

• accounting accounts;
• primary documents;
• statistical reporting.

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

Data is taken for the year, quarter, month.

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

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

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

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

Indicator analysis

Why analyze retail turnover? This is necessary to:

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

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

Analyze the turnover according to the following scheme:

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

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

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

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

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

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

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

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

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

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

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

Calculation example

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

Table 2. Calculation example

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

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

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

Thus, the growth in the turnover of cosmetic products in 2017 was achieved only due to price increases, but in fact, the volume of sales decreased. But in general, for all categories, the dynamics is positive.

Summary

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

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

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

Table

Dynamics of retail chain sales volume

Name of outlet

The total area of ​​the store, sq. m

Sales volume, thous.

Total

Months

August

September

Shop 1

Shop 2

Shop 3

Shop 4

Shop 5

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

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

Table

Product Category Sales Dynamics

Commodity item name

Sales volume, thousand rubles

Total

Months

January

February

March

April

May

June

July

August

September

October

november

December

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Price change indices are calculated by the Federal State Statistics Service and are available on its official website (http://www.gks.ru).

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

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

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

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

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

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

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

Movement in the economic space consists in the transfer of goods from one owner to another, in the change of ownership of the goods. The physical movement of goods consists in its territorial movement - from one geographical point to another.

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

Turnover is the total amount of all accounting sales and services, as well as revenue from commission, direct and transit transactions (goods go from the supplier directly to the buyer without intermediate storage in a warehouse), commission payments and reimbursement of expenses associated with intermediary activities (and not the cost goods sold) Minashkin V.G. A course of lectures on the theory of statistics. /Moscow State University economics, statistics and informatics. - M., 2000. - S.21..

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

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

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

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

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

Turnover is a synthetic indicator, it is added up:

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

· from sales of individual goods, i.e. is a function of the correspondence of the commodity structure of supply to the commodity structure of demand;

· from sales by individual trade enterprises, and at a higher level - from sales by individual regions, i.e. is a function of the level of development and structure commercial enterprise and formation of regional markets;

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

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

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

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

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

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

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

· retail turnover -- the sale of goods on the consumer market.

Retail turnover is one of the important indicators of the standard of living, material and cultural state of the country's population. To characterize the standard of living of the population is used whole system analytical indicators that are based on the volume of trade: the volume of consumption of certain types of food and non-food products, the provision of the population with goods for cultural and household purposes, the compliance of consumption with rational standards, etc. Belyaevsky G.D. Market statistics for goods and services. - 2nd ed., revised. and additional Finance and statistics, 2003 - P.232..

The economic essence of retail trade is expressed by relations associated with the exchange Money for goods. Retail turnover transfers goods to end consumers and characterizes the completion of the circulation process. Goods from the sphere of circulation enter the sphere of consumption, become the property of the consumer, are used or form a consumer fund, i.e., cease to be commodities.

Retail turnover is the sale of goods to the population for cash and cashless payments retail trade and public catering organizations, individual entrepreneurs, as well as organizations of other sectors of the economy that have a retail network or public catering enterprises on their balance sheet. Retail turnover is divided into retail turnover in trade and retail turnover of public catering.

The retail trade includes:

1) sale of goods to the population for cash and by bank transfer;

2) sale of goods on credit with installment payment;

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

4) sale of durable goods according to samples;

5) sale of empty containers.

Retail turnover in general Russian Federation is formed on the basis of statistical materials received from the territorial bodies of state statistics.

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

In addition, there is a turnover: a store (trading unit); firms (enterprises); region, turnover of one of the forms of trade, in particular any form of ownership; trade turnover in general. A special place in the system of indicators is occupied by the turnover per capita, which reflects (with a certain degree of accuracy) the average level of satisfaction of demand (often this indicator is calculated from the data of sample panels as the purchase of goods per household member).

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

Trade volumes are determined by trade statistics. Large and medium-sized trade organizations submit a monthly report on the turnover, for small enterprises selective quarterly observations are used. The volume of sales of agricultural products and other consumer goods in the markets is also determined on the basis of a quarterly sample observation Ivanov Yu.N. Economic statistics. Textbook - 2nd ed., add. - M.: INFRA-M, 2002 - S.274 ..

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

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

If you turn to economic theory, then the turnover is a process of buying and selling. It is based on the assignment of ownership of a product in exchange for its monetary equivalent. Thus, at the macro level, it is defined as the sum of all transactions for the purchase and sale of goods for a given period of time and at the same time as the costs of buyers for the purchase of goods.

The turnover consists of 3 parts, between which there is a balance relationship.

Trade turnover is the volume of goods sold and services rendered monetary terms for a certain period. (GOST R 51303-99 "Trade. Terms and definitions")

Trade turnover as an indicator of market statistics is used in assessments of its conjuncture (a set of features that characterize the current state of the economy). Trade turnover characterizes:

The scale of the organization's activities;
- cash proceeds of a pharmaceutical enterprise for goods sold;
- the amount of cash costs of buyers for the purchase of goods and services;
- consumption of commodity mass.

The measurement of turnover can be carried out both in value (monetary) units and in physical terms. In value units, its value is determined by the product of the price of a unit of goods or services (P) by the number of goods sold (Q): Turnover = P x Q.

The turnover can be structured, i.e. divided into separate components using various signs. So, in accordance with the nature of consumers, retail and wholesale trade turnover is distinguished.

Wholesale turnover is the sale of goods by one organization to another organization for subsequent resale or consumption, a mandatory feature of which is the presence of an invoice for the shipment of goods.

Retail turnover includes the sale of consumer goods to the public for personal, family, home use, as well as organizations (hospitals, sanatoriums, kindergartens, schools, etc.), through which the joint consumption of goods is carried out.

The turnover of a wholesale pharmaceutical enterprise may consist of the amount of sale of pharmacy products:

Other businesses wholesale trade medicines;
- enterprises - manufacturers of medicines;
- pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities;

Retail turnover pharmaceutical organization may include the sale of pharmacy products:

Citizens at the expense of personal funds;
- decreed groups of the population at the expense of funding sources for free and preferential leave;
- treatment-and-prophylactic and other organizations within the allocated appropriations.

The distribution of individual goods and services in the total volume of their sale, expressed in relative terms: the specific weight (share) or the ratio of goods (services) allows you to get an idea of ​​the commodity structure of trade.

The commodity structure of pharmaceutical trading enterprises can be represented by groups in accordance with commodity nomenclature (medications, dressings, patient care items, medical cosmetics, homeopathic remedies, dietary nutrition, etc.),
sales volume (prescription, over-the-counter), demand dynamics (goods with growing, neutral and falling demand).

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