Economic methods of management in management methods of commercial calculation. Work on improving the system of goals and with the system of goals is necessary for any business organizations, since their survival and successful development depend on the satisfaction of a variety of
Economic methods of management are understood as the use in management of economic levers and tools that can purposefully influence favorable conditions for the work and development of the organization. These economic levers and tools reflect the socio-economic nature of organizations and contribute to their development in the market. Among them, the most important place belongs to commercial calculation. Its essence lies in the correlation of costs and results. economic activity organization and ensuring the profitability of production.
Due to the fact that commercial calculation synthesizes both management functions and economic levers and tools, it contributes to ensuring the profitability of production, the optimal use of capital, the development of technology, efficient personnel policy. Developing policy on all these issues, the central authorities use a differentiated approach to individual units, depending on the nature and content of their activities.
Commercial settlement uses such economic levers and tools as pricing, production costs, financing and lending, which contributes to the ultimate goal of commercial settlement - obtaining a sustainable profit.
Each of these levers and tools has specific uses. Thus, prices in terms of structure and level adapt to the requirements and conditions of the market. With regard to production costs, the greatest attention is paid to reducing costs by improving the technology of logistics, production new products, increasing labor productivity, saving living labor, overhead costs. In the field of financing and lending, sources of financing and distribution of capital among production units, obtaining loans and credits on favorable terms are determined in advance.
The implementation of the principles of commercial calculation is influenced by the degree and extent of economic ties between enterprises, the type of activity of the enterprise, the nature of the products, i.e. the implementation of commercial calculation methods depends on the specific conditions. AT modern conditions commercial settlement is carried out, on the one hand, in conditions of centralized management (the first feature), and on the other hand, in conditions of independence of enterprises and their divisions.
Commercial calculation turns into a method of implementing the functions of planning and control by subordinating the entire economic activity of the organization to the task of fulfilling predetermined and planned indicators. Reimbursement of all expenses from the income received and ensuring a sustainable profit for the organization as a whole are provided as a result of reducing the cost of material, financial and labor resources.
Granting operational independence to enterprises, production units and branches is the second feature of commercial calculation. As a result, such a form of relationships within the organization (firm) has arisen, which is defined as intra-production (intra-company) settlement.
The financial and economic position of the unit depends on the degree of operational independence. Within the framework of the granted rights, the head of the unit makes independent operational decisions and chooses the means to achieve the goal. For those results of the unit's activities that directly depend on the decisions it makes, the head bears material and administrative responsibility. At the same time, the head of the department acts within the framework of a single economic policy organization as a whole. So, for example, he can set prices for end products, take measures to reduce costs, conduct scientific research, introduce innovations into production, study the market, advertise products, etc. The head of the enterprise or department is also responsible for effective use fixed capital, and, if necessary, seeks its replenishment at the expense of new appropriations.
In intra-production (intra-company) settlement, as a rule, contracts for the supply of goods and services are not concluded. Relations between enterprises and departments are formed on the basis of calendar plans deliveries and mutual obligations in terms of the quantity and quality of the supplied goods, delivery times and prices. Enterprises and divisions are endowed with fixed and working capital. Before the organization (firm) report on indicators of profitability, profit and market share. For settlements in the accounting department of an organization (firm), a settlement account is opened for each such unit. All calculations are carried out through the central accounting department.
Intra-company calculation is used in organizations that have a decentralized management structure and developed intra-economic relations between departments. The basis of economic relations between individual divisions conditionally settlement (transfer) prices are accepted, according to which settlements are carried out within the boundaries of one organization (firm). The product appears in the form of a commodity only in form, not being a commodity in essence. Prices are set by the management of the organization within the framework of a single pricing policy. Intracompany settlement is carried out on the basis of cost minimization at all stages of production. Payments and deductions are also established, which affect the production and economic activity and act as cost regulators.
Intra-production calculation is aimed at achieving the goal of commercial calculation and contains its elements. It differs from commercial settlement in that it is carried out within the framework of one's own organization, and commercial settlement is between different owners, but this one system economic accounting.
There are also differences in prices. In commercial settlement, prices reflect the existing commodity-money relations, in intra-company settlement, the organization's internal prices are supposed to be set.
Topic 1. Acquaintance with the commercial service of a trading enterprise
1 To study the activities of the commercial service of the organization, their goals, objectives, structure
LLC "Capital" represents a network of supermarkets "Supermarkets of successful purchases". The practice was completed in one of the supermarkets in Novosibirsk, which is located at: st. Oleko Dundicha, 25.
Capital Limited Liability Company (hereinafter referred to as the Company) operates on the basis of the Civil Code Russian Federation, Law of the Russian Federation "On Limited Liability Companies No. 14-FZ of February 8, 1998, other regulatory acts of the Russian Federation regulating the activities legal entities and, in particular, limited liability companies. The society is a commercial organization. Form of ownership - private.
The company is a legal entity, from the moment of its state registration in accordance with the legislation of the Russian Federation, owns separate property recorded on its independent balance sheet, can acquire and exercise property and personal non-property rights on its own behalf, incur obligations, be a plaintiff and defendant in court.
The purpose of the commercial service is to study and predict the capacity of regional and commodity markets, development and improvement of advertising and information activities, coordination of procurement work among suppliers and consumers.
The main tasks of the commercial service of Capital LLC are:
study of requests and needs for goods with a focus on purchasing power;
definition of assortment policy;
creation of economic relations;
formation and regulation of the processes of supply, storage, preparation for sale and sale of goods in conjunction with the goals of the enterprise;
ensuring the specified turnover of material and labor resources.
The structure of the commercial service is shown in fig. one.
Rice. 1. The structure of the commercial service of Capital LLC
commercial control service
1.2 Get acquainted with the job description of the commercial director
The head of the commercial service is obliged to carry out the following labor functions:
Lead the work of the service and lead it confidently.
To ensure the timely and high-quality performance by the service of the daily tasks assigned to it in strict accordance with the approved procedure (regulations) and work technology.
Manage the development of the Company's sales policy.
Regularly analyze the consumer properties of the Company's products, forecast consumer demand and market conditions.
Take part in drawing up long-term and current plans for the production and sale of products, identifying new sales markets and new consumers of the Company's products.
Create optimal conditions to coordinate the activities of the service with other divisions of the Company.
Ensure daily operational accounting of the main performance indicators of the service, timely and complete presentation of statistical reporting.
To carry out personally and through subordinates effective control over the progress of the tasks, the compliance of the actual performance indicators of the service with the planned ones and take measures to eliminate the identified shortcomings.
Analyze the activities of the service, based on the results of the analysis, develop proposals aimed at improving it.
Participate in the preparation and holding of specialized exhibitions. When working at the exhibition, organize and supervise the work of subordinates in selling and attracting new partners.
To exercise control over the completeness of the collection and accounting of the necessary data on partner firms, its employees, conditions for the distribution of products of competing firms.
Lead the development of service documentation.
Ensure the rational use of material, technical and other means of the department in the interests of fulfilling tasks for their intended purpose.
Ensure reliable protection of information (documents) containing information constituting a trade secret of the Company, other confidential information, including personal data of the Company's employees.
Manage the training of subordinates, create conditions for them to improve their skills.
Monitor compliance by subordinates with the internal labor regulations, safety requirements.
Use in relation to subordinates the granted rights to encourage them (bring them to responsibility).
To study, generalize and apply in the daily activities of the service the best domestic and foreign experience in the field of commercial activity.
If necessary, the head of the commercial service may be involved in the performance of his duties overtime, by decision of the head of the Company, in the manner prescribed by labor legislation.
3 Familiarize yourself with the organization of interaction between the commercial service and structural divisions
The commercial service interacts:
FROM Executive Director- on all issues related to the management of the unit, interaction with VIP clients, the establishment of special contractual conditions and other issues, decision-making on which is within the competence of the director of the enterprise.
With accounting - on issues of registration of primary documents of financial and tax accounting, agreeing on the terms of contracts (terms and procedure for payment, VAT, etc.), issuing and paying invoices, monitoring payment and repayment of receivables.
4 Familiarize yourself with the additional commercial services of the enterprise: information, advisory, mediation
The store provides the following information:
department location indicators;
surnames and initials of sellers in the trading floor are presented on the badges;
list and cost of additional services provided to customers;
shop hours; the text of the Law of the Russian Federation "On Protection of Consumer Rights";
rules governing the sale of certain types of goods. There is also a book of reviews and suggestions.
The buyer has the right to check the correctness of the price and quality of the goods, as well as the availability of a quality certificate.
The rules of the store provide for the obligation of the seller to provide information containing:
Name of product;
the manufacturer of the goods;
designation of standards that the product must meet;
information about the consumer properties of the goods;
rules and conditions for the effective use of the goods;
warranty period and service life;
price and terms of purchase of goods.
A range of services related to the sale of goods:
settlement operations. These operations are performed at the workplace of the seller-cashier.
Delivery of purchased goods.
Product packaging.
There are various paid and free additional services for customers in the supermarkets of the Supermarkets of Successful Purchases chain of stores, such as:
) luggage storage;
) buyers can pay for their purchase in any convenient way:
in cash;
bank cards.
) buyer's card:
Loyal customer card discounts are provided for all goods and services purchased at the Supermarket of Successful Purchases.
) ATM for cashing out money.
5 Analyze the state of customer service culture
Employees trading floor"Shop of successful purchases" are dressed in branded clothes: a red jumper with a company logo. In the cold season, they wear warm outerwear "Shop of successful purchases". Clothing is kept clean and tidy. On the left side of the chest, each employee wears a badge "Shop of successful purchases" with the name, surname and position held. Employees of the trading floor confidently and competently convey all information to customers, they can listen carefully and clearly answer the questions of interest to the buyer, accurately calculate the required amount of goods and provide a wide range of services. Employees provide the maximum possible range of goods, try to replenish the missing items in a timely manner. In general, the service meets the intra-company standard.
1 Familiarize yourself with the procedure for conducting state control over compliance with mandatory requirements, technical regulations, trade rules, the Federal Law "On Protection of Consumer Rights", the Federal Law "On Technical Regulation"
According to Chapter 4 of the Law "On Protection of Consumer Rights", state protection of consumer rights is carried out by federal authorities government controlled responsible for monitoring compliance with consumer protection legislation and monitoring and supervising the safety of goods, works and services. Such state bodies include the federal antimonopoly body (its territorial bodies), federal agency for standardization, metrology and certification (Gosstandart of Russia), the federal body for sanitary and epidemiological supervision of the Russian Federation (Gossanepidnadzor), the federal body for protection environment and natural resources of the Russian Federation, as well as other federal executive bodies.
State control and supervision over compliance with laws and other regulatory legal acts of the Russian Federation regulating relations in the field of consumer protection is currently carried out by the Federal Service for Supervision of Consumer Rights Protection and Human Welfare (Rospotrebnadzor).
Inspections are divided into scheduled and unscheduled, documentary and field inspections. The annual Consolidated Inspection Plan is compiled by the Prosecutor General's Office and posted on the official website of the Prosecutor General's Office.
Unscheduled inspections are possible only in certain cases: if there is a threat of harm to the life and health of citizens, or harm to animals, plants, the environment, state security, as well as in the event of a threat of natural and man-made emergencies. Unscheduled inspections are also possible based on consumer complaints about violations of their rights.
2 Familiarize yourself with the audit reports and the work to comply with the instructions of the inspectors, compliance with the requirements of the Federal Law "On the protection of the rights of legal entities individual entrepreneurs in the course of state control (supervision) "of 08.08.2001 No. 134-FZ and analyze the results
Part 8 Art. 16 of the Federal Law of December 26, 2008 N 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control" (hereinafter - Law N 294-FZ) obliges legal entities, individual entrepreneurs to keep a register of inspections .
The form of the journal was approved by the Order of the Ministry of Economic Development of Russia dated April 30, 2009 N 141 "On the implementation of the provisions of the Federal Law "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control."
In the register of inspections by officials of the state control (supervision) body, the municipal control body, a record is made of the inspection carried out, containing information about the name of the state control (supervision) body, the name of the municipal control body, the start and end dates of the inspection, the time of its conduct, legal grounds, goals, objectives and subject of verification, violations detected and orders issued, as well as surnames, names, patronymics officials conducting the verification, their signatures.
The inspection register must be stitched, numbered and certified by the seal of a legal entity, an individual entrepreneur (parts 9, 10, article 16 of Law N 294-FZ).
This magazine, namely the information contained in this magazine, can serve as additional support for organizations and entrepreneurs in defending their rights.
If there is no inspection log book, then the inspection officials will indicate this in the inspection report (part 11 of article 16 of Law N 294-FZ). However, the supervisory authority is not entitled to attract for his absence, since the law does not provide for liability for this.
The verification report states:
) date, time and place of drawing up the inspection report;
) name of the state control (supervision) body or municipal control body;
) the date and number of the order or order of the head, deputy head of the state control (supervision) body, municipal control body;
) last names, first names, patronymics and positions of the official or officials who conducted the inspection;
) the name of the legal entity being inspected or the surname, name and patronymic of the individual entrepreneur, as well as the surname, name, patronymic and position of the head, other official or authorized representative of the legal entity, authorized representative of the individual entrepreneur who were present during the inspection;
) date, time, duration and place of the inspection;
) information about the results of the inspection, including the identified violations of mandatory requirements and requirements established by municipal legal acts, their nature and the persons who committed these violations;
) information about familiarization or refusal to familiarize with the act of verification of the head, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative, who were present during the verification, about the presence of their signatures or about the refusal to sign, as well as information about making in the check register of an entry on the inspection carried out or on the impossibility of making such an entry due to the lack of a specified journal by a legal entity, an individual entrepreneur;
) signatures of the official or officials who carried out the inspection.
3 Familiarize yourself with the procedure for conducting intra-company control over the formation of the assortment, ensuring the proper quality and shelf life of goods, the uninterrupted supply of goods to the enterprise, and the work of personnel
The growth of the main economic indicators of the activity of a trading enterprise, as well as the provision of the required level of service, largely depend on the correct formation of the assortment of goods in the store.
In a network of stores selling food products, the following classification of products with an assortment minimum is adopted:
basic goods - commodity high speed sales, bringing 70% of revenue and representing 30% of all assortment positions (for example, cigarettes, low-alcohol drinks). These products must be constantly present in the assortment. outlet, and with a margin. If individual products in this group are subject to seasonal fluctuations in demand, they are replaced by other seasonal products;
fashion goods - unique goods, which are not presented in other stores, bringing 3% of revenue and occupying 1-2% of assortment positions (for example, expensive wine and vodka products or red caviar). The choice of fashion products depends on the location of the store and the target group of buyers;
auxiliary goods - goods that bring 27% of revenue and occupy about 68-69% in the assortment (for example, cereals, canned food, frozen products). They are also present in the store in sufficient quantities to meet the demand of customers.
Based on this classification, as well as knowledge of a typical buyer of a particular outlet, an assortment minimum is formed for each store.
The control of the assortment minimum is usually reduced to the control of current balances in stores using automated reports. The mechanism of the report is based on comparing the balance of warehouses with the balance of the outlet. Next, a table of the required quantitative positions of the assortment minimum is compiled.
There is no single optimal storage temperature for all consumer goods due to the variety of properties that ensure their preservation.
For each assortment group or even type of consumer goods, temperature limits (not higher and / or not lower) are set in standards and / or sanitary rules. SanPiNs regulate the conditions (including temperature and relative humidity) and the shelf life of especially perishable goods.
Systematic control - carrying out periodic control at all stages of the technological cycle, with long-term storage - at certain intervals. Goods are subject to mandatory control upon acceptance and delivery.
During storage, three groups of objects are subject to systematic control: goods, their packaging and storage mode.
Quality control of stored goods is carried out by visual inspection of stacks or bulk of goods. At the same time, the appearance is noted, which should be characteristic of a particular product.
The qualitative characteristics of the goods can also be indirectly judged by the state of the container: breakdowns, traces of smudges on the container, floor, packaging deformation, etc.
Control over the quality of goods and the state of the container is combined with control over the storage mode. Control over the air temperature in the storage is carried out with the help of thermometers, thermographs, and over the relative humidity of the air - with the help of psychrometers, hydrometers, hydrographs.
Air exchange is usually controlled by the duration and frequency of ventilation. The intensity of the air flow is determined using special anemometers.
Control over the sanitary and hygienic regime, as a rule, is visual.
The objective of the supply chain is to provide the planned level of customer service at the lowest overall cost.
As a rule, the following requirements are imposed on the supply system:
ensuring a continuous flow of products: the flow of raw materials, components and the provision of services necessary for the life of the enterprise;
inventory management - reducing the level of investment associated with stocks of products, and the cost of maintaining them to a minimum;
maintaining the level of quality of customer service;
work with suppliers - search for competent suppliers;
standardization - the purchase of standard products where possible;
achieving a minimum total cost of service; the procurement process requires the availability of products and services at the lowest cost;
ensuring the competitive advantage of the enterprise;
developing relationships and achieving harmonious, productive and working relationships with employees of other functional divisions of the enterprise;
ensuring supply while reducing the level of overhead costs. Reliability of supply - the guarantee of providing the consumer with the products he needs during the planned period of time.
4 Familiarize yourself with the composition of persons authorized to conduct production and internal control and documents establishing their powers
When managing the assortment of a retail network, assistant category managers form orders for stores or directly from suppliers.
assortment formation;
implementation of the assortment policy of the enterprise;
procurement and supplier management;
control over logistics operations;
sales control;
organizing and conducting marketing activities to promote your product;
organization and control of the display of goods in stores.
Purchasing Manager Responsibilities:
Organization of work with suppliers:
search for new and potential suppliers;
conducting commercial negotiations with suppliers in the interests of the company;
prompt response to information coming from suppliers and bringing it to the attention of the category manager;
motivation of suppliers to work with the company;
creating supplier databases and maintaining supplier dossiers;
keeping balances of suppliers, ensuring the most favorable financial conditions for the company provided by the supplier;
prevention of accounts receivable for settlements with suppliers.
Planning and analytical work:
adjustment of plans and orders in connection with changes in the situation. Providing information about these changes to all interested structures of the company;
analysis of procurement statistics, determination of the availability and need for materials on this moment and for future periods, stock optimization;
providing reports on the results of work in accordance with the regulations of the department and the company;
preparation of forecasts for the supply of products to the warehouse.
Ensuring uninterrupted supply of goods to the company:
organization of deliveries: orders, reconciliation with order confirmations, control of the readiness of goods and timeliness of payments, provision of necessary documentation and information for transport and customs departments;
final agreement with the supplier on the conditions for prices, date of shipment and method of delivery of products to the warehouse;
ensuring timely receipt of products to the warehouse on the basis of documents from suppliers, completed in accordance with the law;
Documents establishing the powers of the category manager and the purchasing manager are job descriptions.
5 Familiarize yourself with the documents that determine the procedure for organizing and monitoring compliance with sanitary rules and the implementation of sanitary and epidemic (preventive) measures
Production control is a set of mandatory measures to monitor compliance with sanitary rules and the implementation of sanitary and anti-epidemic (preventive) measures, which are independently carried out by individual entrepreneurs and legal entities. The task of production control is to ensure safety and (or) harmlessness for humans and the environment in the process of production, storage, transportation and sale of products and goods, in the performance of work and the provision of services. The duty of production control over compliance with sanitary rules and the implementation of sanitary and anti-epidemic ( preventive) measures are assigned to individual entrepreneurs and legal entities federal law“On the sanitary and epidemiological well-being of the population” dated March 30, 1999 No. 52-FZ (Article 32). The implementation of production control is prerequisite work of all organizations - legal entities, regardless of the organizational and legal form and individual entrepreneurs.
The procedure for organizing production control is set out in the sanitary rules SP 1.1.1058-01 “Organization and conduct of production control over compliance with sanitary rules and the implementation of sanitary and anti-epidemic (preventive) measures” (as amended by amendments and additions No. 1, approved by the Decree of the Chief State sanitary doctor RF dated March 27, 2007 No. 13).
Control in Capital LLC is carried out in accordance with the developed Program for organizing and conducting production control over compliance with sanitary rules and the implementation of sanitary and anti-epidemic (preventive) measures.
This program is approved by the General Director and includes:
Name of the legal entity, TIN.
Name of the head, phone.
Legal address.
The actual address.
Number of employees ___ people
Certificate of state registration.
The list of products sold, as well as types of activities representing potential danger for humans and subject to sanitary and epidemiological assessment.
The list of officials (employees) who are entrusted with the functions of exercising production control.
List of officially issued regulatory documents, including sanitary rules in accordance with the activities carried out:
Federal Law of March 30, 1999 No. No. 52-FZ “On the sanitary and epidemiological well-being of the population” (as amended on December 1, 2007);
Federal Law of January 02, 2000 No. 29-FZ “On Quality and Safety food products"(as amended on December 30, 2006);
Federal Law of November 22, 1995 No. 171-FZ “On state regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products” (as amended on 01.12.2007);
Federal Law "On Immunoprophylaxis of Infectious Diseases", No. 157-FZ of September 17, 1998 (as amended on December 1, 2007);
Federal Law “On the Prevention of the Spread of Tuberculosis in the Russian Federation” No. 77-FZ dated June 18, 2001 (as amended on October 18, 2007);
SP 2.3.6.1066-01 "Sanitary and epidemiological requirements for trade organizations and the circulation of food raw materials and food products in them" (as amended by Changes No. 1, approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated 03.05.2007 No. 26 SP 2.3. 6.2203-07);
SanPiN 2.3.2.1324-03 "Hygienic requirements for shelf life and storage conditions of food products";
SP 3.5.1378-03 "Sanitary and epidemiological requirements for the organization and implementation of disinfection activities";
SP 3.5.3.1129-02 "Sanitary and epidemiological requirements for deratization";
SanPiN 2.2.2 / 2.4.1340-03 "Hygienic requirements for personal electronic computers and organization of work" (as amended by Change No. 1, approved by Decree of the Chief State Sanitary Doctor of the Russian Federation dated April 25, 2007 No. 22)
MU 2.3.975-00 "The use of ultraviolet bactericidal radiation for air disinfection of premises of organizations Food Industry, Catering and food trade;
SP 1.1.1058-01 "Organization and conduct of production control over compliance with sanitary rules and implementation of sanitary and anti-epidemic (preventive) measures" (as amended by Amendments and Additions No. 1, approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated 03/27/2007 No. 13).
List of positions of employees subject to medical examinations, professional hygienic training and certification.
The list of activities that are necessary to monitor compliance with sanitary rules and hygiene standards, the implementation of sanitary and hygienic (preventive) measures:
The list of situations that pose a threat to the sanitary and epidemiological well-being of the population, in the event of which the population, local authorities, the Office of Rospotrebnadzor for the Novosibirsk Region (territorial department of the Office) are informed:
List of production control objects that pose a potential hazard to humans and their environment, in respect of which organization is necessary laboratory research, tests.
List of accounting and reporting forms established current legislation on issues related to the implementation of production control:
1. Journal of registration of control results (indicates the measures taken by the responsible person within the framework of production control; measures to eliminate violations: suspension of the provision of services, holding a sanitary day, other measures taken, the timing and results of repeated studies, the date of resumption of activities);
2. Certificates of quality and safety of products sold;
3. Personal medical books of employees;
4. Sanitary passports for transport (if you have your own transport);
5. Acts of sampling and protocols of laboratory tests of accredited laboratories;
6. Contracts and acts of acceptance of work performed under contracts (delivery of products, waste removal, washing of sanitary clothing, deratization, pest control)
Topic 3. Familiarization with the procedure for concluding business contracts
1 Familiarize yourself with the procedure for concluding business contracts, documenting contractual relations
Commercial activities associated with the actions of citizens and legal entities aimed at establishing economic ties are recognized as transactions.
Clause 1 of Article 420 of the Civil Code of the Russian Federation contains the following definition of the contract: “A contract is an agreement between two or more persons on the establishment, change or termination of civil rights and obligations”
Structure and content of the contract:
The contract must contain details
Name, date and place of conclusion;
Preamble,;
Subject of the contract;
Validity;
Rights and obligations of the parties;
Settlements of the parties;
Responsibility of the parties;
Dispute resolution;
Final position:
Legal address and bank. requisites;
Signatures of the parties.
The main types of contracts used in trade are:
Contract of sale;
Retail sale and purchase agreement;
Supply contract;
Warehousing agreement;
commission agreement; (consignment)
Maintenance contract
In addition to the above, it is possible to conclude other agreements ( transport contract- cargo transportation).
The basis of the conclusion of the contract is the principle of free will of the party wishing to conclude the contract.
The process of concluding a contract consists of the following steps:
Direction by one party to the other party of the offer;
Consideration by the other party of the offer and its acceptance;
Receipt by the party that sent the offer of acceptance;
In addition to oral negotiations, business partners widely use business correspondence - commercial letters.
According to the functional purpose, there are three types of commercial correspondence:
request - response to a request;
proposal (offer) - response to the proposal (emphasis);
REQUEST - a commercial document, the buyer's appeal to the seller to give detailed information about goods and send offers for the supply of goods. The request belongs to the group contract documents and is used in preparation for the conclusion of the transaction.
The response to the request must be given no later than 10 days, in which the seller provides the necessary information, in particular:
acceptance of the issue for consideration;
clarification of the possibility of supplying the goods of interest to the buyer;
refusal to deliver the goods;
change in terms of delivery;
a promise to send offers for the supply of goods.
If the seller can immediately satisfy the buyer's request, he sends him an offer (offer), i.e. a statement to conclude a deal with an indication of its specific conditions.
OFFER (OFFER) - a formalized offer to conclude business deal, containing all essential conditions agreements.
Essential terms of the agreement: assortment, quantity, price, terms, responsibilities of the parties, etc.
When responding to the offer, in case of consent, the buyer confirms the acceptance of the offer to the seller, and then the transaction is considered concluded. Confirmation is the conclusion of an agreement (contract).
If the buyer does not agree with the terms of the offer, he writing rejects it.
If the buyer does not agree with any condition of the offer, then negotiations continue until the agreement is reached. compromise solution pleasing to both parties.
By entering into an agreement, the parties assume the obligations arising from it. These obligations must be properly implemented.
If one of the parties does not fulfill its obligations under the contract or performs them improperly, then this leads to compensation for losses from the other (injured) party. In this case, the injured party (creditor) may demand compensation from the party that violated the obligation (debtor) for the losses caused to it.
3.2 To identify the number of concluded contracts for the purchase - sale or supply of goods for 1 - 2 groups of goods. Put the results in a table
Table 1 - Analysis of contract work
Supplier name Contract type Assortment supplied. goods The volume of deliveries in thousand rubles. Contract time IP Zolotukhin A.A. supplies Alcoholic products Cafe-confectionery MON CHER supplies Cakes and birthday cakes LLC, N-Bellavista supplies Agroalliance LLC supplies Based on the results of the analysis, 5 supply contracts were identified, mainly with a contract term of 1 year. 3 Study the procedure for working with suppliers of goods, documenting contractual relations Contractual relations allow you to specify in writing a clear list of goods, works and services provided, strictly declare the amount and timing of cash settlements between partners, indicate the scope, degree and amount of responsibility for non-compliance with the terms of the contract on both sides. Before concluding a contract, an offer-acceptance document is drawn up. Under the offer in accordance with Art. 435 of the Civil Code of the Russian Federation is understood as a proposal to conclude an agreement. The form of the offer may be different: letter, telegram, fax, etc. An acceptance is the response of the person to whom the offer is addressed about its acceptance. Acceptance can be expressed both in the form of a written consent, including a message by fax, telegraph and other means of communication, and by performing certain actual actions (for example, shipping goods, paying for them, etc.) or actions to fulfill the terms of the contract specified in the offer . Currently, the main form of the transaction is the written form. The execution of a transaction in writing usually occurs by drawing up a document expressing its content and signed by the person or persons making the transaction, or persons duly authorized by them. Commercial management Remark 1 Such a concept as commercial management, includes the main range of issues related to the management of a commercial organization in the process of its operating, investment and financial activities. In the process of studying commercial management, the main issues of conducting management activities, organizing marketing, commercial and advertising work, and developing proposals for management decisions are studied. Commercial management is aimed at the implementation of the main tasks, which include: Traditionally, the main functions of commercial management are the following functions: Speaking about the concept of "management", one should not forget about such an important area of application as the public sector. Historically, it has been management staff institutions and enterprises of the state level solved the most complex and large-scale tasks. That is why the existence and development of the public sector formed the basis of what is now commonly understood as the word "management". Most often, the meaning of this term is defined as management and the ability to lead. Of course, the principles of management in the public sphere and commerce differ, nevertheless, they have much in common. Specialists involved in the history of the emergence of this concept say that the roots of modern management are not in commercial, but in public (state) organizations. Ancestor scientific management F. W. Taylor is generally accepted. His 1912 report to the US Congress marked the beginning of this particular phenomenon. As an example of the application of management methods, he cited the Mayo Clinic, which was non-profit organization. Further, the principles of Taylor's management were applied in the US Army, which is in public administration. The first position corresponding to the term "manager" was also far from business and was called "manager of the city". Thus, we can conclude that the term "management" originated in the public sphere. In order to highlight the differences between these concepts, it is necessary to determine the scope of their application. Commercial management is understood as effective leadership organization. Public administration is much broader. Here management is applied in the most various types human activity and society as a whole. This also leads to differences in priority goals. Commercial management is primarily focused on making a profit. While managerial activity in the public sphere is based on national and social interests, rights and needs of people. In addition, the management methods used in the public sector differ from those used in the commercial field, due to the different specifics of the activity. The opinions of experts and scientists regarding the application of management in the public administration sector are divided into two areas. Some advocate the impossibility of using management in the public sector. Others, on the contrary, believe that the boundaries between these two directions are practically erased. Supporters of both theories present a number of arguments. AT modern world the role of market relations and commercial organizations in the public sector has increased significantly. The main functions of management in the public sector are: planning, organization, motivation, control and coordination. The main factor is that the primary task of the state is to ensure a comfortable life for the country and the population. The public sector is not a commercial enterprise, therefore, the actions of leaders in this area must be not only effective, but also correct from the point of view of law and politics, and also go for the benefit of society and the country. Management in the public sector in terms of its functions is very similar to the commercial sector, but has a number of specific differences. The specialization of the manager in the public sphere separated as an independent discipline from the direction of business administration (Business Administration). This is the science that prepared professionals for work in private commercial organizations. It was from her at the end of the 20th century in foreign countries there was a separate direction, called "public administration" (Public Administration) or "public administration". In Russia, the development of education took place with some delay. Nevertheless, in the 1930s, the Moscow Engineering and Economic Institute (MIEI) was opened, in which the department of state and municipal government first appeared. Education in state and municipal management today can be obtained at the Institute of Business and business administration(IBDA) RANEPA. It provides for various master's programs that contribute to the creation of a career in the public sector - "state and municipal management", "management in the public sphere and business." In the modern world, qualified specialists who have received a special education in the field of management are quite in demand for work in the public sector. Labor activity in the public sphere not only guarantees stability, but also provides prestige and gives a certain status in society, and also allows you to make useful connections and acquaintances. In addition, work in public institutions opens up great opportunities for career growth. Thus, we can conclude that management activities in the public sector and management in commerce have a number of significant differences, but nevertheless there is a close interaction between them. In the field of public administration, many principles and methods of management are used, modified and modified taking into account the specifics of the work of the public sector. Go to the study of master's programs:
Functions of commercial management
The history of the emergence of management
Differences between the concepts of "management" in commerce and public administration
Application of management in the public sector
Functions of management in the public sector
Specialization of a manager in the public sector
Public Sector Manager Career
