Retail turnover. Analysis of retail turnover, planning and accounting

The most important indicators of social and economic development include retail turnover, which affects both consumption and production. Retail trade is the sale of goods directly to the consumer.

Retail Functions

A number of functions carried out by retail trade:

• Rendering to users and suppliers of expeditionary, transport, information, advertising and consulting services;
• Conducting operations to establish prices for goods, marking them, storing and accepting them;
• The payment of goods taken from suppliers;
• The selection and sorting of goods during the assortment;
• The search for goods necessary for trade;
• The definition of supply and demand for certain types of goods;
• A study of the current market situation.

Types of retail trade

Given the specifics of consumer services, retail trade can be divided into a parcel, mobile and stationary. In this article, we will consider in detail the retail turnover. Analysis of retail turnover will also be described.

The income of the population can be called the basis for the economic development of the Republic of Tatarstan (retail trade turnover). These revenues are represented by demand for incoming goods of the store in the form of a commodity offer.

Composition of the RT

The composition of the Republic of Tajikistan is heterogeneous, it includes catering enterprises, the amount from the sale of goods to the population through a retail trade network and the sale of goods to organizations, institutions and enterprises. Purchasing funds of the population and personal consumption are directly related to such a notion as retail turnover. Analysis of retail trade turnover is of great importance.

On the one hand, the cultural well-being of the population, the continuous rise and growth of production on a regular basis are reflected in the dynamics of Tajikistan. It, among other things, affects the qualitative and quantitative indicators of the work of trade organizations and enterprises. Indicators, depending on the structure and volume of turnover, can be called profitability, profit, income, level and amount of circulation costs, the number of trade workers, the state of financial enterprises, the payroll and others. Careful analysis and systematic monitoring of commodity turnover plans are of great importance in the implementation of trade turnover plans, their overfulfilment and the search for reserves to increase it. Planning of turnover is necessary.

The structure of commodity turnover can be divided into the sale of non-food and food products.

The composition of the retail sale of the enterprise includes the sale of goods directly to the population, business entities or legal entities, based on established rules, and revenue for repair services in the store of products.

The structure of retail trade takes into account assortment characteristics. Usually, goods are grouped together according to the consumer or production purpose. For this, there is a retail store.

The indicator characterizing the quality and volume of retail trade is called turnover. Retail turnover is the monetary expression of the sales volume that characterizes the last stage of the movement into the sphere of consumption from the sphere of products circulation, stating the society's recognition of the value and value of the consumer part of the product of the public, which is a series of certain types of goods. Proportions between supply and demand, consumption and production, money circulation and sales, the structure of the trading network and the volume, labor and material resources. This is also the retail turnover. Analysis of retail turnover should be conducted regularly.

Kinds of the proceeds which concern to retail commodity circulation

• Sale of agricultural products, poultry and livestock directly by household plots and agricultural enterprises.
• Sale of spare parts, fuels and lubricants, motorcycles and other means for car care for petrol stations.
• Maintenance and repair of motorcycles, cars, including the price of spare parts.
• Repair of shoes, clothes, watches, furniture, hats, radio, video, television equipment and other items of consumer services.
• Painting and dry-cleaning clothes.
• Printed products in the retail trade network and by subscription.
• Lingerie from the tailor-made at individual request, clothes, shoes and hats.
• Leave production of their production and purchased goods by catering enterprises.
• Goods of retail trade on credit and for cash.
• Other revenue.

One of the main indicators for assessing the economic and other activities of trade enterprises is retail turnover. RT includes sale to the population of goods for personal use, institutions and enterprises for current needs of economic and collective consumption for cash. Currently, people spend about 80% of their income on goods purchases. The role of retail trade turnover in the social development of society, the cultural and material level of life is greatly reduced in the conditions of inflation. The volume of retail turnover is not the same as it was before.

In them RT should be evaluated and studied at comparable and current prices. To determine the retail turnover in prices comparable it is necessary to divide its actual volume by the price index for retail goods for the period of price changes. The analysis should take into account the development of retail turnover of goods, meeting the demand, improving the structure of trade in the enterprise, ensuring an increase in the share of high-quality products in it, and actively influencing trade turnover in shaping the needs and tastes of people. The retail store works for the benefit of the population.

The main tasks of analyzing the retail turnover in connection with the above are:

• Development of optimal tactical and strategic management decisions in the development of RT of trade enterprises;
• Verification of the fulfillment of commodity turnover forecasts, development of long-term standards of trade performance indicators, satisfaction of consumer demand for certain goods; Determination of the optimality of plans, validity and tension; Determination of the direction of social and economic development of the retail trade enterprise;
• The identification of opportunities and reserves, ways to increase the circulation of goods, the efficiency of using the material and technical basis of trade, improving the quality of customer service;
• Comprehensive evaluation of the company's activities in trade; Generalization, study and quantitative measurement of the influence of factors in the implementation of the plan and the dynamics of retail circulation of goods.
  

Retail trade is the sale of piece goods for personal non-commercial use by the end user.

Nowadays, the retail circulation of goods is switched in the following ways:

• Sale of coupons, tickets for travel in all types of transport, lottery, phone cards, envelopes, stamps and postcards;
• Issuance of various goods of the enterprise to employees;
• Sale to legal entities, including institutions and organizations of the social sphere of non-food products and production Jurassic. Persons who do not belong to the social. Sphere.

In general, retailers mark the release of the above goods as a wholesale, as a result of which they determine the total turnover of goods, which includes wholesale and retail sales of goods. But the main indicator of trading activity affects the turnover of goods. It is important to correctly determine retail turnover.

Information about the retail turnover for the month is stored in the register of accounting.

It is especially necessary to identify sources of regulatory information that are used in the analysis of households. Activities. These include instructive, reference and regulatory materials of government bodies, higher-level organizations, prices, rates, tariffs, standards and approved standards, etc. Electronic information sources are quite widely used in the analysis (directories and databases on electronic media, the Internet and Machines).

The analysis of retail turnover uses data from business plans of enterprises, plans, statistical and accounting reports, norms, standards, current accounting, strategic and tactical forecasts of social and economic development, timekeeping and personal observations materials, and information sources that are out of the register. Information is read from displays, machine data when it is processed. Retail turnover of the enterprise is very important.

Forms of reporting

Basic forms of statistical reporting:

1. OTPTA - "Report on commodity turnover and stocks of goods".
2. EWR - "Report on the sale and stock of goods."
3. ORT - "Report on retail trade".

In OTPTA you can find information about monthly retail sales of goods and a growing total since the beginning of the year. The dynamics of development of retail turnover of goods is analyzed for the current and past periods. This report shows separately the turnover of catering establishments and retail chains. Also in it it is possible to allocate retail sale of foodstuffs, alcoholic drinks and products of own manufacture.

EWRT contains information on sales of food products in natural gauges and in the value of non-food items. This report reflects the actual stocks of retail network products, in public catering establishments and warehouses for the period at the end of the reporting month (displays the main goods and product groups).

How else is the retail turnover analyzed?

ORT is from the beginning of the year and there is a growing result in it. The first section provides information on retail turnover of goods and stocks of commodity retail chains, as well as in warehouses at the end of the reporting period. The second section contains information in value and natural meters on the stocks of durable products and sales to the public. The third one shows information about building materials stocks in the warehouses of the trading network at the end of the reporting period. The fourth section of the annual report tells about the availability of a trading network, including seasonal, at the end of the year.

This is how the activity of a retail enterprise is analyzed.

In E & P and ORT, retail turnover is indicated along with other expenditure, which is not documented, which should be taken into account in the analysis.

In the fruit and vegetable trade, annual, monthly and quarterly "Reports on the movement of potatoes, vegetables and fruits and vegetables" are compiled, which contain detailed information on the consumption, receipt and remnants of production. In book trade enterprises compose annual and quarterly "Reports on the receipt, sale and balances of goods", which provide information on balances, sales of wholesale and retail, the receipt of the book goods. Thus, it is easy to track the increase in retail turnover.

Structure of the Republic of Tajikistan

Microstructure, commodity-group structure, macrostructure and commodity-assortment structure are units of retail turnover of goods.

The microstructure indicates the specific weight of a certain product of the sales volume of a specific assortment (overalls, coats, suits, winter, summer and demi-season shoes, portable, color and black and white TV sets, furniture for kitchens, bedrooms, living rooms, etc.);

In the commodity group structure, production is divided according to production origin, purpose (fruit-vegetables, footwear, furniture, clothing, television and radio equipment, bakery products, rubber products, fuel, timber, etc.);

In the macrostructure, the division of goods is common and large (non-food and food, industrial and technical purposes and consumer consumption);

In the commodity-assortment structure, the ratio of different types of products that belong to a certain group (women's, men's and children's clothes, children's, men's and women's shoes, furniture for dachas, offices, office spaces and dwellings, etc.) is taken into account. This is the structure of retail turnover.

Factors that affect the structure

The following factors have a big impact on the structure of retail turnover: the characteristics of the region are national; Climatic conditions; Geo-location of the region; economic forces; Socio-demographic factors, etc.

The following information forms the basis for conducting an economic analysis of the retail turnover of goods: accounting and statistic reporting, planned indicators, operational data, technical and economic characteristics of the store, and socio-economic indicators of the trade and business areas of the trading enterprise.

Analysis tasks

The tasks of analyzing the retail turnover of goods are as follows: to study the quality of service to the population; Determine the degree of coverage of purchasing funds of people served by a certain enterprise or organization; Identify internal reserves and develop measures to eliminate shortcomings and further increase the turnover and servicing of people; To study the dynamics of retail turnover for several years; To study and disclose the reasons that hinder or facilitate the implementation of plans for the circulation of goods; To control the implementation of the plan for the turnover of goods by commodity groups and the total volume; Assess the implementation of the plan for organizations and enterprises that are part of this system; To reveal changes in the structure and volumes of retail turnover of goods, stocks and receipt of goods; To study the rhythm of the fulfillment of the retail trade plan for enterprises and organizations and for the system as a whole.

How is the dynamics of retail turnover calculated?

Analyzing the retail turnover of goods, specialists use: acts of audits and documentary surveys; Inventory inventory of goods; Accounting registers, primary documents and cash-flow reports, which reflect the movement of goods; Plans that are compiled by enterprises and organizations independently; Data of socio-economic indicators of the region of activity of enterprises and organizations (purchasing and cash funds of organizations and enterprises, structure and population, etc.).

Indicators of RT

What are the indicators of retail turnover?

Analysis of commodity turnover occurs through the calculation of various indicators, which can be grouped according to certain criteria: specific and volumetric, qualitative and quantitative, natural and value.

The most widely used in the economic analysis of cost indicators, the most important of which can be called the volume of turnover of goods of organizations and enterprises.

Conclusion

Also, the sale of goods in the range in value terms is determined by methods and forms of trade, groups of buyers and so on. The main indicators in assessing the implementation of the plan for retail turnover of goods are the cost indicators. We examined retail turnover and the analysis of retail turnover.