The relevance of the commercial activity of the enterprise. Commercial activity of the enterprise on the example of LLC "TC merchant". Analysis of the internal and external environment


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Introduction

Commercial activity is a set of processes aimed at buying and selling goods and services, meeting customer demand, developing product markets, minimizing distribution costs and making a profit.

The issues of skillful and competent commercial activities in trade and other sectors of management in the transition to market relations have become extremely relevant. Overcoming the economic crisis, the effective functioning of the market economy is largely due to the level of implementation of commercial operations, as a form of interaction between individual industries, entrepreneurs, companies and firms.

In the current conditions, enterprises and industrial firms face complex problems in the process of implementing commercial activities, starting with establishing commercial relations with counterparties, organizing the purchase of material resources and ending with the cost-effective marketing of products.

Modern businessmen have to face many problems every day, which in some cases they solve intuitively, by trial and error.

Competent commercial activity requires them to know the laws of the market, to identify cause-and-effect relationships in commercial processes. The effective solution of these problems is largely determined by the professionalism and qualifications of employees of commercial services and enterprises.

The work of the commercial services of the enterprise is evaluated using various indicators. The profit indicator most accurately reflects the effectiveness of commercial work.

A modern specialist in the field of commerce must know not only the laws of the market, but also be able to foresee, analyze and predict market changes.

The management of an enterprise in general and the management of commercial activities in particular are among the most pressing problems in market relations. The process of market globalization and the integration processes of trade gave impetus to the emergence of a large number of new formats in trade, seeking to displace existing enterprises and take their place in the economy, to win their market share. It is impossible to resist this struggle without creating an effective business management system.

An important task in the management process is to achieve a qualitatively new level of commercial work, since in modern conditions the degree of influence of commercial activity on the efficiency of an enterprise is becoming more and more significant. There was a need to expand management tasks, develop new techniques and methods for managing the commercial activities of trade enterprises. In this regard, a constant search for ways to improve the management of commercial activities is necessary.

The study of the theoretical foundations of commercial activity management, based on the laws and categories of a market economy, and their practical use allow commercial workers to regulate economic relations between suppliers and buyers of goods, anticipate and reduce commercial risks, and direct manufacturers to produce goods taking into account consumer demand.

Relevance This topic of the thesis is due to the fact that the organization and management of the commercial activities of an enterprise are one of the most important elements of the system of interaction between the firm and the consumer as subjects of economic relations. And the development of a business management system leads to the prevention of the appearance of shortcomings in their interaction.

object research work is a trading company LLC "TC Kupets".

Subject This thesis is the commercial activity of the enterprise on the example of LLC "TC Kupets".

aim work is the development of ways to improve the management system of commercial activities of retailers. To do this, it is necessary to solve the following tasks:

1) consider the functions and tasks of commercial activities;

2) reveal the essence of the commercial activity of the enterprise;

3) describe the enterprise;

4) to analyze the commercial activities of the enterprise LLC "TC Kupets";

Practical significance lies in the fact that an assessment of the commercial activity management system of a trading enterprise was carried out, during which proposals were developed to improve the efficiency of the commercial activity management system, the use of which will give positive results in the work of the sales service.

As initial information, various documentation of the trading enterprise LLC "TC Kupets" was used, and legislative materials, standards and Internet resources, educational, reference and methodological literature served as sources of information for writing a thesis on this topic.

In the first chapter of the work, the theoretical foundations of the commercial activity of a retail enterprise are considered.

The second chapter is devoted to the analysis of the financial and economic state and methods for improving the commercial activities of LLC "TC Kupets", the advantages and disadvantages of the company's commercial activity management system are identified, and measures aimed at improving the organization of the enterprise's commercial activity management system are developed.

The diploma work consists of an introduction, the main part containing theoretical, analytical and project chapters, conclusion, bibliography and appendices. The thesis contains 4 tables, 5 figures, 28 references and 3 applications.

Chapter 1. control systembusiness activitycommercial enterprise

1.1 The concept of commercial activity, its functions and tasks

commercial retail financial

The concept of "commerce" came to us from the Latin language and literally means "trade". At present, trade is understood, firstly, as a form of commodity circulation carried out through money, secondly, as an independent branch of the national economy, and, thirdly, as an activity aimed at performing acts of sale and purchase of goods and services. The term "commerce" is closer to the third concept of trade - activities related to the sale and purchase.

In modern business language, the concept of commercial activity is used in several meanings. In a broad sense, commercial activity is any activity aimed at making a profit. This interpretation brings the concept of commercial activity closer to the concept of entrepreneurship (business). In a narrow sense, commercial activity is associated with the activities of trade organizations.

Both of these definitions do not quite adequately reflect the essence of commercial activity. Entrepreneurial activity is often not limited to commercial processes and may involve the organization of the development and production of a product or service, and these tasks can be of key importance. At the same time, activities related to purchases and sales are carried out not only in trade enterprises, but take place in all types of entrepreneurship. Therefore, any modern enterprise must have specialists who know the methods of commercial work. However, in its pure form, commercial activity is present precisely in trade organizations. Therefore, “Commercial activity” as an economic discipline considers the organization of commercial processes mainly at enterprises in the sphere of circulation, that is, it uses a narrow interpretation of the concept being defined.

Thus, commercial activity is the activity of legal entities and individuals associated with the implementation of sales and purchase operations in order to meet demand and make a profit. The subjects of commercial activity are legal entities and individuals who have the right to perform it, the objects of commercial activity are goods and services.

In modern conditions of doing business, commercial activity is not limited to making a trade transaction. Commercial success directly depends on the knowledge of the market situation, understanding the needs of consumers and the ability to satisfy them by offering the appropriate range of products. Therefore, commercial activities cover the study of consumer demand, product range management, advertising and information work and service organization.

In addition, commercial workers must be able to search for and select profitable suppliers, establish contractual relationships with them, organize the transportation of goods, and create and maintain optimal inventory.

Being an integral part of the market, commerce, relying on its positions, at the same time becomes the basis of the market economy. As practice shows, the activity of commerce is higher, the more stable and dynamic the current market environment is. In its purpose and activities, commerce should be based on the Russian model of market formation and emerging market relations. It is important to imagine that commercial activity is not limited to given limits. As you move to the market, it will certainly expand. Commercial processes should be considered in conjunction with business entities and environmental factors. However, so far many issues of the mechanism of practical application of commerce in the consumer market have to be solved by trade workers intuitively - on the basis of existing experience.

In the market of goods, there is an interaction between producers and consumers, sellers and buyers. The market is considered as a commodity economy, representing the sphere of commodity-money exchange with a certain system of commercial actions and relations. Market processes and commerce are closely interconnected. Changes in the market environment are accompanied by changes in commercial activities. Therefore, commerce must have autonomy and adapt to the requirements of the market.

The transformations carried out in trade and commerce cannot but take into account a number of circumstances. First, the ongoing economic changes, the peculiarities of the transition period, the mentality and purchasing behavior of the population. Secondly, all elements of the macro- and microenvironment must work as a single and well-coordinated mechanism operating in the new economic conditions. Thirdly, market reforms must be carried out in conjunction with economic processes and market principles that have been established in world practice.

Figure 1 - Business basics

To functions business activities include:

organization of economic and partnership relations with market entities;

study and analysis of sources of product procurement;

· Ensuring the connection between production and consumption of products oriented to consumer demand, in terms of the range, volume and renewal of products;

· the implementation of the sale of goods, taking into account the emerging needs of the market and purchasing power;

Expansion of the scope of target markets (segments);

Reducing the cost of goods circulation.

To achieve the goals set in commercial activities tasks the following basic principles should be followed:

1) the inseparable connection of commerce with the principles of marketing;

2) the flexibility of commerce, its focus on taking into account constantly changing market requirements;

3) the ability to anticipate commercial risks;

4) prioritization;

5) manifestation of personal initiative;

6) high responsibility for the fulfillment of obligations under trade transactions;

7) focus on achieving the final result - profit.

Effective commercial work is possible only if there is complete and reliable information about the market situation, that is, socio-economic, trade, organizational and other conditions for the sale of goods that have developed in a certain period of time and in a particular place. To obtain such information, it is necessary to collect information about both the product itself and its manufacturers. It is also important to have information about the social, economic, demographic and other factors that determine the demand for goods, and about the purchasing power of the population.

Figure 2 - A set of tasks of commercial activity in the market of goods and services

It is known that the resources of the enterprise and the requirements of cost-effective work to a certain extent limit the maneuvering of the assortment of goods and their prices. But it is the focus on customer demand and its active formation that should determine the use of available resources. Successful sale of goods ensures the efficiency of the enterprise

A condition for the purposefulness of commercial activity is a strategy. It depends on the factors of the external and internal environment, emerging situations and market requirements for the current and future periods.

The microenvironment, or the internal environment of the subject (enterprise, market), is directly related to the economic, commercial activities and economic behavior of the subject. The macro-environment, or the external environment, operates with ongoing economic processes, industry-specific production volumes, the dynamics of macroeconomic indicators and their change over time. Micro and macro environments are interconnected and interact with each other.

The ability to anticipate commercial risks is a very important principle for an entrepreneur in the field of trade. Risk is the degree of uncertainty in the outcome. Commercial risk is the potential loss in commercial work. It can be defined as the sum of the damages incurred as a result of an incorrect decision and the costs prior to its implementation. Commercial risk may arise as a result of inflation (due to a fall in the purchasing power of money), with a deterioration in the financial position of the company, as well as as a result of the conclusion of a risky transaction, failure to fulfill contractual obligations by counterparties related to the actions of competitors, due to the destruction or damage to cargo during transportation, from natural disasters, from the possible dishonesty of the company's employees. In addition, commercial risk may arise due to the instability of the socio-political situation. Commercial activity without risks is impossible, however, when planning it, it is important to foresee the impact of commercial risk. In order for the risk to be “hung”, it is necessary to use the maximum possible amount of information, a comprehensive analysis of commercial activities, financial results, the effectiveness of partnerships, a comprehensive market research, and careful selection of personnel.

1.2 FROMessencecontrol systemscommercial activity and methods of its research

Enterprise business management is a component of management, which has at its core the creative activity of top management, aimed at finding solutions that will help the organization survive in a dynamically changing environment in a highly competitive environment.

Management of the commercial activities of a commercial enterprise includes at each stage of commercial activities:

Assessment of the state of affairs in the current period (situational analysis);

Determining the direction of business development (setting tasks);

Drawing up a plan to achieve the set goals (strategic management, planning);

Organization of activities to implement the plan (stage of organization);

Checking the results achieved, and in case of their absence, identifying their causes (control).

The activity of a commercial enterprise does not proceed independently. It is directed by people, regulated and controlled by them. And depending on the correctness of the adopted management decisions, the further direction of the development of a trading enterprise depends.

Management methods are ways of influencing the management of commercial processes and activities. They are divided into administrative, organizational, economic and legal.

Administrative methods are determined by the field of activity and the specific conditions of the trading enterprise. It is also necessary to take into account alternative management options, the choice and implementation of which is determined by the foresight of the target results of the enterprise. It should be noted that the hierarchical construction of the management system and the content of managerial functions largely depend on the position held by the management of the trade enterprise. Various compromise solutions are possible here.

Organizational methods are based on organizational, organizational and administrative, organizational, methodological and regulatory support. They contain regulatory requirements of an organizational methodological nature, administrative, instructive and regulatory materials, which are prerequisites for the formation of management decisions.

Economic methods in their definition are based on the course taken and the economic strategy of a trading enterprise, its potential resources, and the economic situation of the market. The totality of economic elements is the starting position in the management of the commercial activities of the enterprise. The impact of economic methods is predetermined by the surrounding economic environment.

Legal methods are focused on the use of the legal mechanism, which is based on the adopted legal and legislative acts, relevant standards and regulations. Legal methods consist in the legal regulation of commercial processes, taking into account the target tasks of a commercial enterprise.

These management methods do not exclude each other and are implemented in interaction. Their combination depends on the specific conditions of the functioning of the trading enterprise and the market environment.

Business management is the exercise of control. Management of the listed functions on the subsystems of commercial activity (Fig. 3).

Subsystems

management

Purchase of goods

Inventory and assortment

Planning

Study of demand, identification of sources of purchase, determination of the size of the lot, based on the maintenance plan and TK

Assortment planning, setting maximum and minimum order levels

Planning the volume of maintenance, planning the costs of organizing sales and advertising

Organization

Making purchasing decisions, concluding supply contracts

Creation of a system capable of effectively managing TK and assortment

Implementation of forms and methods of sales, development of promotional activities

Motivation

Creation of conditions for achieving work efficiency, creation of a corporate culture

Control

Assessment of the feasibility and effectiveness of each purchase

Analysis of changes in the technical specifications, measures to eliminate excess of the normative technical specifications

Analysis of maintenance and other indicators, comparison of the rate of change in the costs of organizing sales and maintenance

Figure 3. Business management

In the practical activities of commercial enterprises, it is necessary to use the methods of complex market research, analysis of commercial information, and assessment of the effectiveness of economic relations. Evaluation of the effectiveness of each trade transaction and the commercial activities of the enterprise as a whole allows you to make informed management decisions. When developing managerial decisions, the manager must take into account the multivariance and mutual influence of individual elements of the system, such as procurement, sales, personnel management, organization of service for suppliers and buyers, etc.

The individualization of consumer demand necessitates the creation of qualitatively new organizational forms in the trade sector, the formation of which is based on the development and management of strategies for the development of commercial activities of trade enterprises using elements of modern management, marketing and distribution logistics.

In this regard, the issues of increasing the efficiency of managing the commercial activities of trading enterprises are of great practical importance.

Management of commercial activities cannot be separated from the management system of a trading enterprise, which also performs functions related to technological, economic and financial activities.

Therefore, when building a business management structure, it is necessary to take into account the interaction of the constituent elements that form an integral management system for a commercial enterprise.

1.3 Analysis of the effectiveness of the enterprise business management system and the main directions for its improvement

The activities of commercial services of enterprises are currently influenced by at least several significant factors: economic, organizational and economic, informational, technical and specific (for Russian conditions) associated with the formation of economic processes.

Now commercial services put at the forefront the search for opportunities to reduce distribution costs for the sake of their own profit and the related interests of the consumer, the provision of a range of services to him.

Especially important is the development of information links, which are the cause and effect of market relations, mutually condition each other. At present, to perform their functions, commercial services need an uninterrupted system of information links between suppliers and consumers of products, a constant accumulation of information about offers and requests from other market entities, about stocks of resources and products formed in their own warehouses, operational information from business units related to commercial services.

An urgent task of commercial work is the mechanization and automation of accounting for deliveries using computers and other modern computer equipment. The workplaces of commercial workers should be equipped with personal computers (PCs), which provide continuous daily monitoring of the progress of deliveries of goods for each position of the assortment and each supplier, eliminating the labor of commercial workers to record and control deliveries. The successful implementation of operational regulation of deliveries is facilitated by the development by the commercial apparatus of operational delivery plans that provide for the amount of goods to be shipped, the terms for concluding contracts, as well as the coordination and refinement of specifications and shipment of products, responsible persons for the shipment.

At present, a computer system for processing accounting information has become widespread. The advantages of this form are:

Entering, processing and issuing accounting data directly at the workplaces of specialists and managers, which significantly improves the information support of management and control bodies;

Strengthening control, especially preliminary, over compliance with established norms and limits, economical rational use of labor, material and financial resources;

Issuance of credentials, both regulated and at the request of users in the form of appropriate machinograms; and etc.

The technical factor is manifested in the fact that commercial services are developing on the basis of modern technical achievements in the transport and storage economy and in the field of management (with automation and computerization of management), which ensure decisive success in the markets for goods and services. In turn, commercial initiative and commodity-money relations stimulate the introduction of new technology in the processes of commodity circulation, which, in the context of technical modernization, require effective management.

Logistics of commercial activities is a specific trend in the work of commercial services of enterprises. The introduction of logistics approaches in the management of goods movement has become very relevant at the present stage of development of the Russian economy. Following logistical approaches and developing horizontal economic ties, enterprises compete with each other in the process of serving customers, in improving the quality of delivery and delivering products at the lowest cost. Logistics methods are a reliable tool for increasing competitiveness in product markets.

In addition to internal factors that determine the specifics of the activities of commercial services of enterprises, external ones can also be distinguished. So, in the macroeconomic aspect, the following changes took place, which in one way or another affected the commercial activities of enterprises:

The opening of the domestic market of the Russian Federation - created conditions for the competitive struggle of imported and domestic goods for the consumer, in which many Russian goods gave way to foreign ones;

Reducing the export opportunities of enterprises due to a significant increase in energy prices and an increase in transport tariffs;

A sharp stratification of the population in terms of income - which led to a reduction in effective demand and had a negative impact on the sale of domestic products. Since the object of analysis of this thesis work is a retail trade enterprise selling food products, special attention should be paid to the ongoing socio-economic changes that necessitate a change in the forms of retail trade.

Methods for researching the management system of a trade enterprise.

Analysis and evaluation of the effectiveness of the management system of a trade enterprise will be carried out using five methods

Figure 4. Methods for studying the control system

Analysis of the internal and external environment

The external environment of direct (STEP-factors) and indirect (buyers, suppliers, competitors, the state) impact contains opportunities and threats for the development of the enterprise.

The external environment is a source that feeds the organization with the resources necessary to maintain its internal potential at the proper level. The organization is in a state of constant exchange with the external environment, thereby providing itself with the possibility of survival. But the resources of the external environment are not unlimited. And they are claimed by many other organizations that are in the same environment. Therefore, there is always the possibility that the organization will not be able to obtain the necessary resources from the external environment. This can weaken its potential and lead to many negative consequences for the organization.

The internal environment of an organization is the source of its lifeblood. It contains the potential that enables the organization to function, and, consequently, to exist and survive in a certain period of time. But the internal environment can also be a source of problems and even the death of the organization if it does not provide the necessary functioning of the organization.

STEP-factor analysis allows to analyze the influence of environmental factors of direct and indirect impact with the help of expert assessments and the construction of the Levin force field.

SWOT analysis method: The SWOT method was developed by American economists and is named after the first letters of the English words that make up the main content of the analysis (Strength - dignity, Weakness - disadvantage, Opportunities - opportunity, Threat - threat).

Among the many tools for analyzing the market position of an enterprise, one of the most obvious is the development of a SWOT matrix. The essence of such an analysis is to assess the prospects for the financial and economic activities of the enterprise in two aspects. Speaking about the current state of the enterprise, its advantages and disadvantages are determined, and a look at the future reveals the possibility of continuing further activities and threats to the successful implementation of plans. The results are summarized in a table that provides visual material for planning further activities to overcome shortcomings and realize the market advantages of the enterprise, taking into account the identified opportunities and threats.

Further, a detailed development of proposals for the structure of risks and measures for their prevention and minimization is carried out, including: political, legal, production and technical, organizational and internal socio-psychological, marketing and financial risks. The next steps are being specified. Based on the consistent consideration of these factors, decisions are made to adjust the goals and strategies of the enterprise (corporate, product, resource, functional, managerial), which, in turn, determine the key moments of the organization of activities.

Analysis of the management structure.

It is carried out using the method of functional cost analysis, which allows you to choose such an option for building a business management system or performing a particular management function that requires the least cost and is the most effective in terms of final results. It allows you to identify redundant or duplicate management functions, functions that are not performed for one reason or another, determine the degree of centralization and decentralization of business management functions, and so on. As a universal method, it allows you to apply a system of methods during the implementation and includes the following steps.

Preparatory, where a comprehensive survey of the state of production and management of the organization is carried out, the object is selected, specific tasks for the analysis are determined, a work plan and an order for conducting the FSA are drawn up. It uses data collection methods (observation, questionnaires, interviews, study of documents).

At the information stage, the collection, systematization and study of information characterizing the management system or its individual subsystems, as well as data on similar subsystems, best practices in improving management is carried out. Methods are applied as in the first stage.

The analytical stage is the most time-consuming. It carries out the formulation, analysis and classification of functions, their decomposition, analysis of functional relationships between departments of the administrative apparatus, the costs of performing and the level of quality of functions are calculated. Here the degree of significance of the function and the reasons for their discrepancy with the level of costs and the quality of the implementation of functions are determined. Redundant, duplicated functions are identified. Tasks are formulated to search for ideas and ways to improve the management system. At this stage, analysis methods are used (economic analysis, comparison, parametric, dynamic, and others).

At the creative stage, ideas and methods for performing management functions are put forward, options for implementing functions are formulated on their basis, a preliminary assessment and selection of the most appropriate and realistic of them. The choice of methods for searching for ideas is based on the characteristics of the object of analysis and specific situations.

At the research stage, a detailed description of each selected option is made, their comparative organizational and economic assessment and the selection of the most rational of them for implementation, a draft management system is developed with all the necessary justifications.

Below is a diagram that clearly shows the distribution of job responsibilities among employees in such a way that each employee is maximally focused on fulfilling the production tasks of the organization.

Table 1. Organizational structure of the enterprise: linear-functional structure.

Despite the close relationship between commercial activity and the final results, it is impossible to consider the commercial activity of the company as effective only by the presence of positive financial results. Therefore, in order to evaluate the effectiveness of the commercial activities of a trade organization, it is necessary to evaluate the effectiveness of each area of ​​commercial work.

The economic effect is understood as the difference between the results of economic activity and the costs incurred to obtain them. In trade, the economic effect can be expressed through indicators such as gross income and profit.

Economic efficiency is determined by the ratio of the result or effect in terms of value with the costs of various kinds of resources (material, labor, financial, information) to achieve it. In other words, we are talking about the level of efficiency in the use of resources.

Resource efficiency indicators (Er):

where C - costs (distribution costs) of a commercial enterprise;

The ratio of sales revenue (turnover) to the total assets of the enterprise (TA):

where T - sales revenue (turnover);

Ratio of proceeds from sales (turnover) to own working capital (TAC0):

TAC0 = T /AC0

where AC0 is the average own working capital (the sum of the company's own working capital at the beginning and end of the analyzed period, halved);

The ratio of profit to equity (PA0):

where A is the average equity (the sum of the enterprise's equity at the beginning and end of the analyzed period, halved).

The performance indicators of commercial activity are generalizing, allowing to qualitatively and quantitatively assess the economic condition of a trading enterprise.

Of particular importance for evaluating the effectiveness of commercial work is the comparison of profit with production costs (distribution costs):

where P is the profit of a trading enterprise for a certain period (in total);

P - expenses of a trading enterprise (in total). This indicator allows you to judge the effectiveness of commercial activities, as it shows. What is the share of profit for each ruble of expenses for doing business. (smuggling for the merchant)

Commodity stocks in days on a certain date show how many days of trade an organization (enterprise) is provided with goods. Inventory in days is calculated by dividing the amount of inventory on a certain date by the one-day turnover of the coming period, because these goods are intended for trading in the coming period. Turnover shows the average time of circulation of inventory for a certain period (year, quarter) or expresses the number of turnovers of the average stock for a specified period.

In the first case, the turnover is calculated in days to turnover, in the second - the number of turnovers of the average stock.

Goods turnover in days to turnover is calculated by dividing the average stock of goods by the average daily turnover for a certain period according to the formula:

O \u003d Zs / Ts / l

where O - Goods turnover in days (duration of one turnover);

Зс - average stock for a certain period; Tc/l - average daily turnover for the same period.

The turnover, expressed as the number of turnovers of the average stock for a certain period of time (usually a year), is calculated using the following formulas:

K \u003d P / Zs; K = H / O

where K is the number of turnovers of the commodity mass for the reporting period;

P - the volume of sales of goods for the same period;

Зс - the average stock of goods for the specified period;

O - Goods turnover in days (duration of one turnover).

The calculated turnover for a trade organization reflects the average time during which the goods were in this organization from the moment they were received from the supplier to the moment they were sold.

Based on the foregoing, we can draw the following conclusion: in order to evaluate and analyze the activities of a commercial organization or enterprise, a system of indicators is fully needed. Only thanks to the total performance indicators, the organization and planning of commercial activities will lead to profit stability, will reduce costs, and avoid bankruptcy.

2. Developmentcontrol systemsbusiness activitiesenterprises in order to increase its efficiency

2.1 Organizational - economiccharacteristics of the OO trading networkAbout shopping center "Kupets"

History of enterprise development.

The network of grocery stores "Kupets" has existed for more than 10 years. Twenty-two retail stores currently operate in the city, and they have a well-established reputation as social shops whose main focus is to support the city's poor by selling goods at a minimal markup. The stores work with large wholesale suppliers in Ivanovo, Vladimir, Moscow, Yaroslavl, in connection with which the minimum mark-up of the goods sold is achieved and its quality is guaranteed.

The total number of employees in the Kupets chain of stores is more than 3,000 people. These are highly qualified employees who provide a high and quality level of customer service.

The company is actively involved in providing charitable assistance in various areas of life, which has received positive feedback from a number of organizations: the Department of Social Protection of the Population of the Ivanovo Region, the Department of Internal Affairs of the Ivanovo Region, the Department of Physical Culture and Sports of the Ivanovo Region, the Shuya Orphanage. It also provides patronage assistance to the Cherntsk boarding school for children with disabilities. During the operation of the company, the enterprise and its leader were nominated for awards at the Charitable Foundation "Patrons of the Century", awarded the Golden Diploma of the Patron and the gold badge "Honorary Patron and Benefactor".

The main principle of the Kupets company is development. This is manifested in the opening of more and more social shops. The company plans to open Kupets stores in Ivanovo, Komsomolsk, Vichuga, Teikovo, Privolzhsk, Kineshma, Yuryevets, Furmanovo, Yuzha, Rodniki. The expected final results in the development of our retail network in the Ivanovo region are the creation of new jobs, an increase in tax revenues to the budget, and an increase in the level of competition.

Brief description of the enterprise.

LLC "TC KUPETS": location address: Ivanovo, st. Kuznetsova, 36.

Legal address: Ivanovo, st. M. Ryabinina, 4/18. Operates on the basis of the founding agreement.

The store is a legal entity - a limited liability company (LLC). LLC "TC KUPETS" operates on the basis of the Charter. The charter is approved by the founders, registered by local authorities. He has the right to his own stamp and bank account.

The working time of an employee is the time during which the employee, in accordance with the collective and individual agreements, as well as internal regulations, performs his labor duties and orders of the administration in accordance with the recommendations.

The KUPETS store operates on the basis of the following working hours: Mon-Sun 9.00-21.00 in shifts, without breaks and days off. The store does not close for lunch, each seller is given 40 minutes for lunch and rest during the entire working shift. The change of workers is carried out every 9 hours.

All employees gather every day for an operational meeting by 8.45, where the main plans and goals of the working day are considered.

And after the closing of the store (at 21.00) within 15 minutes, employees must put their jobs in order.

The retail salesperson reports directly to the store manager. Additional orders may be received from the administrator of the trading floor.

Retailers are required to have the following knowledge:

1. Assortment, classification, characteristics of products sold;

2. Rules for placing goods on showcases;

3. The procedure for determining the marriage in the goods, the rules for accepting defective goods;

4. Methods for studying the demand of buyers.

The retailer also performs the following functions:

Advising clients on the company's products;

A set of goods for customers;

Placement of goods on the trading floor and on showcases by types, models, sizes and styles, taking into account the frequency of demand;

Assist in disassembling goods from the parish. Under the guidance of a mentor, participate in the sorting and labeling of goods;

Attach price labels indicating the name, article, price, size;

Meet and greet customers in the retail department. Demonstrate all kinds of naming models;

Report to the store manager about customer demand for individual products;

Monitor the availability of price tags, neatness of window dressing in the retail department, cleanliness and order in the workplace. Once a week, re-arrange the showcase (goods “in plain sight” and goods in poorly accessible places for viewing);

Comply with the rules of labor discipline established in the company;

Studying new assortment;

Carries out the placement of goods in warehouses;

When choosing a product, the client produces an extract, which indicates the current date, the short name of the product, the number of units of the product and the price. Checks the check for the purchased goods and together with the extract gives the goods to the client;

Accepts the goods on invoices, signs the second copy and transfers it to the store director;

Enters invoices in the Notebook of registration of invoices, where it is recorded: invoice number, amount and signature of the seller and the administrator of the trading floor;

Each statement is entered by the Statement Registration Book and at the end of the day summarizes the total amount of sales, highlighting separately retail and defective goods. The data is transferred to the PC operator. At the end of the day, it reconciles prices and amounts on the computer and the control check;

Brings to the director of wholesale trade information about the demand of buyers for individual goods;

Identifies in the process of customer service their wishes for service and assortment and brings the information to the attention of the store manager;

Supervises the safety of goods in the department. In cases of attempted theft, immediately inform the store manager and security guard;

Timely monitors the revaluation of unsold defective goods, draws up an invoice, signs it with the deputy director of the store;

Calls customers during the arrival of goods and promotions;

Carries out one-time assignments of the administration;

Participates in the accounting of goods in warehouses and in the retail department under the direction of the store director;

Complies with the rules of labor discipline established in the company

2.2 Commercial analysiso activities of the trading networkOOAbout "TC Kupets"

When creating the KUPETS chain of stores, the company was guided by the fact that in our city there is a huge mass of people with low incomes and they have a need to purchase food at low prices. So the key word on the signs of the Kupets stores was the word - CHEAP. But cheap doesn't mean bad. Initially, the general director of the company set the task for the team to make the network socially oriented - with a high culture of service and high quality products in the price category that was originally oriented. It depended on the financiers how we would maintain a low level of prices and increase trade.

Trade develops dynamically only if there is a high turnover and a reduction in the limits of commodity balances. It is these indicators that became the basis of the development tactics proposed by the management of our company. Due to competent pricing, the company constantly increased the turnover of goods and thus did not lose in turnover. If the turnover falls, even if only slightly, employees quickly respond to this and analyze what is the reason - in the assortment, service culture, and the level of trade margins? Building the assortment line, the company initially focused and still focuses on the fact that the most expensive products should be presented in each price category. Such is the psychology of the consumer: each of us believes that we deserve the best - and it does not matter whether it is a price range of up to 100 rubles or up to 500 rubles. It is better to overpay a little, but to get a better product, we, the buyers, believe. Therefore, the company abandoned the inedible sausages and sausages, suspicious in composition, with their minimum cost.

The study of consumer demand is an important integral activity of our company. A trading company regularly conducts surveys and questionnaires among customers in order to draw up proposals on the quality of products, their manufacturers, assortment and prices based on their opinion. Daily monitoring of prices and assortment in other stores of the city is also carried out. This allows you to meet the expectations of customers, who are the main controller of all activities of any commercial enterprise. So, based on customer requests, the assortment matrix in Kupets stores is constantly changing. There is such a term in trade - addiction, when a consumer gets tired of a product that he always liked and which he willingly bought, it begins to seem to him that the quality has become worse. This is a predictable phenomenon, which is why suppliers of meat or dairy products periodically change, new names are introduced into the assortment. In order to study the tastes of customers, product tasting, advertising and promotions, and surveys are conducted.

When conducting a survey, you can get more reliable information on the formation of customer demand, the development and satisfaction of needs by collecting, processing and subsequent analysis of oral or written answers from customers on the range of questions posed, as well as sometimes the interviewer's own observations.

This method allows you to identify and take into account:

Features of the formation and development of demand for specific goods;

The degree of his satisfaction;

The effect of various factors and conditions affecting the dynamics of demand;

The state and development trends of consumer assessments of the assortment and quality of goods;

The specifics of the behavior of various consumer groups in the process of choosing and purchasing goods;

Motives for preferring one product to another;

Reasons for not buying;

The degree of customer satisfaction with the quality of trade services, etc.

The use of survey results makes it possible to more reliably plan the volume of production of new goods for the coming period, to more intensively update the range of manufactured products based on an analysis of consumer demand and market conditions.

An effective method for studying consumer demand for new products in Kupets stores is a trial sale of their samples. The peculiarity of this method of special observations of demand is that the trial sale of samples of new products is carried out without prior advertising and is organized in such a way that the buyer is not notified of the arrival of new products. This is necessary in order to eliminate the influence of psychological factors associated with the fact that widespread advertising of goods that went on trial sale can draw too much attention to them and transform the actual picture of demand development. When laying out, samples of new goods are placed among goods already known to buyers, and in such a way that they are not conspicuous, but also cannot be lost in the total mass of goods. The supply of new products with the “NEW” label and other attributes that attract attention is completely excluded. This allows you to determine with a greater degree of certainty how new products attract the buyer. demand of the store draws up a report based on the results of the trial sale of samples of new products, in which its results, reviews, comments and wishes of buyers on their quality should be analyzed and conclusions about the possibility of mass production of these products are drawn.

Each store from the entire network of the Kupets company has been assigned the status of a social store, in which goods (from the list established by the Administration of Ivanovo) are sold with a minimum margin. (See Appendix 1)

In Kupets stores, the system of price drops is very effective, when the attention of buyers is drawn to specific products, for which suppliers give a special price in order to promote them. This is a very important point in the interaction of the trading network with suppliers - the joint promotion of products on the market. The enterprise under consideration is interested in the fact that people who come to the Kupets stores can purchase goods at the most favorable price for them, while not losing the principle of value for money. In turn, the stores constantly transmit to the food producers - suppliers the comments and wishes of the buyers so that they can produce products that are competitive in quality. Actually, based on these interests, the entire strategy for the development of the KUPETS chain of stores is being built.

Commercial relations with suppliers

The trading network LLC "TC Kupets" is actively working with large wholesale suppliers in Ivanovo, Vladimir, Moscow, Yaroslavl, and therefore it is possible to sell goods with a minimum margin, while maintaining its quality. Also, in all stores of the network there is a social action " SHOCKACTION”, which is a whole list of goods for which the minimum margin is made. This is achieved through close cooperation of the store with a number of suppliers, which helps to accelerate the turnover and attract customers. The promotion in this store is permanent, but the list of goods is constantly updated and varies depending on the contracts with the supplier.

Table 2 - Characteristics of suppliers

Supplied products

Name of the organization

Legal address

Bakery products

OAO Ivanovo Bakery No. 3

153009, Ivanovo, Builders Ave, 9

Confectionery

IP Frolov

LLC "Trading company "Ruscon"

Ivanovo, ave. F. Engels, d. 58

155432 Moscow st. 5th Kozhukhovskaya, 8

IP Agapov O. A.

IP Grishin A. N.

OJSC "Vladmakaroni"

Engels, st. Kuibysheva, 29

153005 Ivanovo, st. Spartak, 15;

Vladimir, st. Officer, d. 1-a

Vegetables fruits

IP Ustinov

153038 Ivanovo, Ave. Tekstilshchikov, d. 117b, kV. 33

Meat and meat products

Shuisky Meat Processing Plant OJSC

155901 Ivanovo region, Shuya, st. 2nd Dubuvskaya, 72

Fish and fish products

JSC "Prod-Optima-7"

N. Novgorod, st. Torfyanaya, 32

Vegetable oil

IP Novikova M.V.

IP Kruglov V.S.

Pushkino, Moscow region, st. 1st Serebryanskaya, 12 apt. 104

156014, Kostroma, st. Industrialnaya, 25, apt. 69

Milk products

LLC "Bar's Kitchen"

...

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The activities of commercial services of enterprises are currently influenced by at least several significant factors: economic, organizational and economic, informational, technical and specific (for Russian conditions) associated with the formation of economic processes.

Now commercial services put at the forefront the search for opportunities to reduce production costs and distribution costs for the sake of their own profit and related interests of the consumer, providing him with a range of services. Thus, in the conditions of the development of market relations, the economic principle "calculation ==> benefit => consumer" is in the center of attention of the commercial services of the enterprise.

Organizational and economic factor. Along with the fragmentation of structures, the autonomy of new formations, the decentralization of management, they are accompanied by the development of associative principles in economic activity. With a mixed form of ownership, integration forms of management and a desire for coordination, which are especially characteristic of modern processes of interaction between manufacturers, consumers, intermediaries, warehouses and transport, acquire an increasingly stable position.

Especially important is the development of information links, which are the cause and effect of market relations, mutually condition each other. At present, to perform their functions, commercial services need an uninterrupted system of information links between suppliers and consumers of products, a constant accumulation of information about offers and requests from other market entities, about stocks of resources and products formed in their own warehouses, operational information from business units related to commercial services. The computerization of commercial activity contributes to the development of economic initiative and entrepreneurship, promotes the interaction of all subjects of commercial work in real time. The task of computerization of the management processes of commercial work on wholesale purchases and wholesale of goods is very relevant. The electronicization of commercial transactions allows you to create an information system for processing and transmitting commercial information, which is the technical basis for market, marketing activities in the field of commodity circulation.

The technical factor is manifested in the fact that commercial services are developing on the basis of modern technical achievements in the transport and storage economy and in the field of management (with automation and computerization of management), which ensure decisive success in the markets for goods and services. In turn, commercial initiative and commodity-money relations stimulate the introduction of new technology in the processes of commodity circulation, which, in the context of technical modernization, require effective management.

Logistics of commercial activities is a specific trend in the work of commercial services of enterprises. The introduction of logistics approaches in the management of goods movement has become very relevant at the present stage of development of the Russian economy. This is due to the intensification and expansion of commodity-money relations, with a dynamic increase in horizontal economic relations between enterprises and organizations of related industries, including the production infrastructure. Opportunities have increased for improving their interaction on the basis of expanding economic independence and the initiative of intermediary structures and transport enterprises, improving their contractual relations and mutual economic stimulation.

In addition, by following logistical approaches and developing horizontal economic ties, enterprises compete with each other in the process of serving customers, in improving the quality of delivery and delivering products at the lowest cost. Logistics methods are a reliable tool for increasing competitiveness in product markets.

The transformation of the functions and organizational structures of commercial activity in the conditions of the development of market relations fully extends to the functions and structures that ensure the organization of commodity circulation, includes their modification in the areas of state management of economic activity.

The importance of the influence of government bodies on the commercial activities of enterprises is increasing. It acquires special urgency in connection with the new orientation of economic policy towards an increase in production. The following areas of state support for commercial activities can be distinguished:

Reliable and timely provision of enterprises with production and commercial information;

Organization of supplies of products for state needs;

Impact on improving the system of servicing enterprises by intermediary structures: economic impact on reducing service prices and supporting integration trends in the commodity market;

Staffing of commercial activities.

Until recently, as a result of the loss by many enterprises of their own working capital, the reduction in production, the outflow of free cash from the sphere of real production and the disruption of the normal payment and settlement mechanism in the Russian economy, the following characteristic feature of the commercial activity of enterprises has formed - the movement of material flows is not always accompanied by a counter cash flow in non-cash circulation.

The lack of real money has led to a violation of financial and payment discipline by the subjects of economic activity. In addition, barter transactions are widespread, which in some cases acquire a multi-stage character and take place in all sectors of the economy.

A feature of the commercial activity of enterprises has become the strengthening of the role of pricing policy, since it is important for enterprises to determine at what price to sell their products, since in modern conditions the price factor is one of the main motives for buying for Russian consumers.

Businesses tended to work less with intermediaries, as intermediary firms sell goods at a high markup. Therefore, the general trend was the refusal of Russian enterprises from the services of intermediaries. This fact showed that the interests of the commercial and industrial sectors of the Russian economy contradict each other, since the prospects for the development of a market economy are largely determined by the increase in the multifaceted and leading role of wholesalers in organizing the distribution of goods. An analysis of the state of their functioning, trends and predictive assessments of development indicates that an increase in the volume and types of services they provide (including logistics) is expected.

In addition to internal factors that determine the specifics of the activities of commercial services of enterprises, external ones can also be distinguished. So, in the macroeconomic aspect, the following changes took place, which in one way or another affected the commercial activities of enterprises:

  • · the opening of the domestic market of the Russian Federation - created conditions for the competitive struggle of imported and domestic goods for the consumer, in which many Russian goods gave way to foreign ones;
  • · enterprises of the manufacturing industries have not been able to expand sales markets through exports due to low product quality and high production costs compared to the world level;
  • · a sharp stratification of the population in terms of income - which led to a reduction in effective demand and had a negative impact on the sale of domestic products;
  • · reduction of export opportunities of enterprises due to a significant increase in energy prices and growth of transport tariffs.

General economic factors influence the methods of doing business in a certain way:

  • 1. The level of technology development.
  • 2. Transport development of the region.
  • 3. Communication systems.

Of these factors, transport and communications are the most significant. Throughout the development of commercial activity, it was based on the postulate: who owns information - owns everything. Operative information about the market and commodity circulation often determines the final results of the activity.

Currently, enterprises have switched (or are striving to switch) to the principles of management generally accepted in world practice. In particular, a number of enterprises build their work on a combination of their interests with the interests of the market, are guided by the development of decisions on the needs of the market, and achieve their goals by meeting its requirements. In other words, the commercial activities of enterprises are based on the concept of marketing. The concept of marketing is a "perspective" on the market, the company's management system, its strategy, according to which all types of business activities exist to meet the needs of the consumer. Marketing is about creating what we can sell, not selling what we can make.

The marketing concept of building commercial activities is a kind of compass and pilot that allows the “experienced captain” to navigate the ship of business to the intended goal (maximizing profits) in the safest way.

Based on this, commercial functions are a closed loop. They start with consumers and end with them. They include planning, administration and control of the following main functions:

  • Determining the needs of people in the field of certain products;
  • Determination of the company's ability to meet these needs, taking into account the policy of the company itself;
  • · Planning the production and purchase of certain commercial products to meet these needs, taking into account the economically possible material and technical potential of the company;
  • · Calling consumers to associate their needs with the products offered;
  • · Selling products at a reasonable profit.

Each of these interrelated operations plays an important role in achieving the main goal of the firm. This makes it necessary that the policy underlying these operations be determined by the management of the enterprise, always taking into account the overall policy and objectives of the firm.

The practice of market activity of enterprises shows that management structures should be formed as a response to changing conditions. The market situation requires great efficiency and flexible response from all departments of the enterprise.

It is important to be constantly ready to make changes in commercial activities, to change it depending on the situation, politics, competitors, etc. The adoption of adequate management decisions, in turn, is based on the data of analytical work. Therefore, the logical continuation of the work is to consider the methodology for analyzing the commercial activities of an enterprise.

0

Faculty of Economics and Management

GRADUATE WORK

Analysis and evaluation of commercial activities

(on the example of MFC "Business" LLC)

Chelyabinsk 2013


The work of enterprises in modern conditions, characterized by a high level of risk of commercial activities and diversification of activities. In a highly competitive environment, the main task of the sales management service is to ensure that the organization wins and maintains a preferred market share and achieve superiority of the company over its competitors.

For the fruitful functioning of the enterprise in market conditions, the sale of products should be carried out based on the volume and range of production, which, in turn, are determined by demand from potential buyers. Sales should be understood as a set of procedures for promoting finished products to the market (forming demand, receiving and processing orders, completing and preparing products for shipment to customers, shipping products and transporting them to the place of sale or destination) and organizing payments for it (establishing conditions and implementing calculation procedures). with buyers for shipped products).

The main purpose of marketing is the realization of the economic interest of the manufacturer (obtaining entrepreneurial profit) by satisfying the solvent demand of consumers.


The functions of trade enterprises are divided into commercial and organizational and technological.

Commercial features include:

Functions related to the purchase and sale of goods (trading);

Supply management;

Management of economic relations between suppliers and consumers;

Inventory management;

Product assortment management;

Marketing;

Management of financial and economic activity of the enterprise;

Accounting.

Organizational and technological functions include:

Management of technological processes of goods distribution;

Forward planning;

Logistics management;

Organization of labor and formation of the wage fund;

Support services management.

Technological processes are associated with the movement of goods as use value, and are a continuation of the production process in the sphere of circulation. Technological processes solve the problems of scientific organization of the interaction between the rational use of living labor and material elements (tools and objects of labor).

Trading processes are processes associated with a change in the forms of value, i.e. with the purchase and sale of goods. They also include processes that ensure the normal implementation of operations for the sale of goods in the sphere of commodity circulation (study of consumer demand, organization of economic relations between suppliers and buyers of goods, advertising of goods, bulk purchases, sale of goods, etc.). An intermediate position between these two types of processes carried out in trade is occupied by the so-called trade services provided to buyers when selling goods. In developed trade, it is these services that, by their nature, are becoming more and more dominant in terms of the amount of labor expended on them (delivery of goods to their homes, installation of purchased technically complex goods at buyers' homes, taking orders from buyers, etc.). According to their functional content, trade services can be classified as both technological and commercial processes.

For the implementation of commercial activities of an applied nature, positive and regulatory tools are distinguished. The positive toolkit captures established phenomena arising from market factors influencing commerce. It is intended, based on the accumulated experience, to give an answer to what has been achieved in the field of commerce and to predict its further practical development. The normative toolkit defines how to act in order to achieve the desired result. Here are guided by the provisions and standards for the organization and conduct of commercial work. The provided positive and normative tools are used in the management of commercial processes when promoting products from the sphere of production to the sphere of consumption.

The implementation of commercial activities is accompanied by the presence of commercial risks. When planning business activities, it is important to consider the impact of business risk. In order for the risk to be justified, it is necessary to use the maximum possible amount of information, a comprehensive analysis of commercial activities, financial results, the effectiveness of partnerships, a comprehensive market research, and careful selection of personnel. The ability to anticipate commercial risks is a very important principle for an entrepreneur in the field of trade. Risk is the degree of uncertainty in the outcome.

The main types of commercial risks include:

- the risk of accidental loss of property. Associated with the possible loss of property of the enterprise as a result of an accident, fire, theft, non-compliance with storage conditions, sabotage;

Risk failure to fulfill contractual obligations. It is determined by the dishonesty of commercial partners, their failure to comply with their obligations or their insolvency;

- economic risk. It arises as a result of disruption of the course of economic activity of the enterprise and failure to achieve the planned economic indicators. It may be associated with a change in the market situation, as well as with the economic miscalculations of the managers of the enterprise itself. This type of risk is the most common in the activities of the enterprise;

- price risk. This type of risk is the most dangerous, as it directly affects the possibility of loss of income and profits of a commercial enterprise. It manifests itself in an increase in the level of selling prices of manufacturers of goods, wholesale prices of intermediary organizations, an increase in prices and tariffs for the services of other organizations, and an increase in the cost of equipment. Price risk constantly accompanies the economic activity of the enterprise;

- marketing risk. It represents the risk of choosing an erroneous strategy of behavior in the market. This may be an incorrect orientation towards the consumer of goods, errors in the choice of assortment, incorrect assessment of competitors, etc.;

- currency risk. It represents the danger of currency losses associated with a change in the exchange rate of one currency against another. When importing goods, the company loses when the exchange rate of the corresponding foreign currency rises against the national one;

- inflation risk. Represents the possibility of devaluing the cash income received from the growth of inflation. At the same time, the real value of the capital of the enterprise will also depreciate;

- investment risk. Characterizes the possibility of unforeseen financial losses in the process of investment activity of the enterprise;

- the risk of insolvency. Represents a situation where the company will not be able to pay its obligations. The reason for its occurrence may be incorrect planning of the timing and amount of receipt and expenditure of funds. In terms of its financial consequences, this risk can lead to the initiation of bankruptcy proceedings, therefore it is also classified as the most dangerous risk;

- transport risk. Includes loss of goods during their transportation.

Being an integral part of the market, commerce, relying on its positions, at the same time becomes the basis of the market economy. As practice shows, the activity of commerce is higher, the more stable and dynamic the current market environment is. In its purpose and activities, commerce should be based on the Russian model of market formation and emerging market relations. It is important to understand that commercial activity is not limited by given limits. As you move to the market, it will certainly expand. Commercial processes should be considered in conjunction with business entities and environmental factors.

Based on the foregoing, we can conclude that commercial activity in the market of goods and services is a set of organizational and economic operations that serve the exchange, the commission of acts of sale and purchase for the purpose of making a profit. At the same time, the subjects of commercial transactions are trade organizations and enterprises that have the right to conduct them. In the course of the activities of these organizations, the principles of this work are determined, the most appropriate forms and methods of its implementation in a particular situation are selected, economic levers and controls are improved. The object of commercial legal relations in the consumer market are goods and services.

Coursework on

topic:

ORGANIZATION OF THE MANAGEMENT OF COMMERCIAL ACTIVITIES AT THE ENTERPRISE

Faculty Regional Executive

Specialty Economics and Management Group

Department of Economics Supervisor

Protection date

Introduction

1Theoretical component of commercial activity 6

1.1 Nature of business 6

1.2 Main functions and principles of business 11

1.3 The role and objectives of the development of commercial activities at the present stage 17

2 Organization of management of commercial activities of the enterprise

retail22

2.1 General characteristics of the enterprise KomEnergo LLC 22

2.2 Analysis of the financial and economic condition of KomEnergo LLC 27

3 Increasing the efficiency of commercial activities of OOO KomEnergo 35

3.1 A set of marketing activities of KomEnergo LLC 36

Conclusion 40

List of sources used 42

Introduction

The determining factor in the functioning of the market is commercial activity. This is an essential condition for a market economy. Potential business opportunities with the transition to a market economy are becoming increasingly important. Commercial activity is an area of ​​practical activity within which the following tasks are solved:

    research and forecasting of market demand, and identification of consumer needs for goods and trade services;

    study and evaluation of sources of goods receipt (wholesale fairs, commodity exchanges, auctions, resellers and commodity producers);

    search and selection of suppliers of goods;

    organization of economic relations with suppliers of goods, including negotiating, concluding contracts, making commercial settlements, monitoring compliance with contractual obligations, etc.;

    formation of a product range in warehouses and stores, taking into account consumer demand, inventory management of goods;

    organization of wholesale and/or retail sale of goods, including the choice of methods and forms of trade and the provision of a certain level of quality of trade services;

Each product certainly requires promotion on the market, which means the need for high-quality and original advertising, various promotions that promote the product. In addition, it is highly desirable for an enterprise to have the widest possible network of retail sales or a network of intermediary organizations, unless, of course, it is engaged in a very large and expensive production. Such a network should have a high level of service, as today's buyer is accustomed to quality service and a wide range of additional services. And only by fulfilling all these requirements, the company can count on the fact that it will be able to take a firm place in the heart of the buyer.

At the same time, one should not forget about the effectiveness of market behavior and the development of the company. The most important thing in knowing and satisfying the needs of the buyer is to study his opinion about the company's products, competing products, problems and prospects for the life and work of consumers. Only having this knowledge can satisfy the needs of consumers to the fullest extent. And this is precisely what the firm should be doing within the distribution system - where it is closest to the buyer. Sales of products for the enterprise is important for a number of reasons: sales volume determines other indicators of the enterprise (income, profit, profitability). In addition, production and logistics depend on sales. Thus, in the process of marketing, the result of the enterprise's work is finally determined, aimed at expanding the volume of activities and maximizing profits.

The commercial activity of the enterprise is the finishing complex in all the activities of the company in the creation, production and delivery of goods to the consumer. Actually, it is here that the consumer either recognizes or does not recognize all the efforts of the company as useful and necessary for himself and, accordingly, buys or does not buy its products and services.

Relevance This chosen topic is due to the fact that the organization of the management of the commercial activities of an enterprise is one of the most important elements of the system of interaction between the firm and the consumer as subjects of economic relations. The commercial activity of any firm in the perfectly competitive market is a kind of “clock” mechanism. Both the mechanism in the clock and the commercial activity of the enterprise will not work effectively without proper “calibration” - the clock will either lag behind or run forward, and the profit of the enterprise will either increase or fall.

The purpose of the study is the possibility of improving the organization of commercial activities of the enterprise, in order to increase the efficiency of interaction between the company and the consumer.

Research objectives:

a) study the theoretical aspects of the organization of commercial activities in the enterprise;

b) Analyze the organization of the management of commercial activities in a retail enterprise;

c) develop measures to improve the efficiency of the organization of business management.

The object of the study is the commercial activity of KomEnergo LLC. The subject of research is the development of commercial activities. The hypothesis of the study is that the improvement of the organization of the management of the commercial activities of the enterprise will lead to an increase in the efficiency of its activities. The source of the initial information was the materials of statistical data reflecting the activity of the enterprise in question, scientific literature, and publications. The planned significance of the work lies in the development of a number of recommendations aimed at improving the efficiency of the commercial activities of the enterprise with the possibility of their further implementation.

1Theoretical component of commercial activity

1.1 Essence of commercial activity

The concept of "commerce" came to us from the Latin language and literally means "trade". Trade is currently understood to mean firstly, the form of commodity circulation carried out by means of money, Secondly, independent branch of the national economy and, third, activities aimed at the commission of acts of sale and purchase of goods and services. The term "commerce" is closer to the third concept of trade - activities related to the sale and purchase.

In modern business language, the concept of commercial activity is used in several meanings. In a broad sense, commercial activity is any activity aimed at making a profit. This interpretation brings the concept of commercial activity closer to the concept of entrepreneurship (business). In a narrow sense, commercial activity is associated with the activities of trade organizations.

Both of these definitions do not quite adequately reflect the essence of commercial activity. Entrepreneurial activity is often not limited to commercial processes and may involve the organization of the development and production of a product or service, and these tasks can be of key importance. At the same time, activities related to purchases and sales are carried out not only in trade enterprises, but take place in all types of entrepreneurship. Therefore, any modern enterprise must have specialists who know the methods of commercial work. However, in its pure form, commercial activity is present precisely in trade organizations. Therefore, “Commercial activity” as an economic discipline considers the organization of commercial processes mainly at enterprises in the sphere of circulation, that is, it uses a narrow interpretation of the concept being defined.

Thus, commercial activity is the activity of legal entities and individuals associated with the implementation of purchase and sale operations in order to meet demand and make a profit. The subjects of commercial activity are legal entities and individuals who have the right to perform it, the objects of commercial activity are goods and services.

In modern conditions of doing business, commercial activity is not limited to making a trade transaction. Commercial success directly depends on the knowledge of the market situation, understanding the needs of consumers and the ability to satisfy them by offering the appropriate range of products. Therefore, commercial activities cover the study of consumer demand, product range management, advertising and information work and service organization.

In addition, commercial workers must be able to search for and select profitable suppliers, establish contractual relationships with them, organize the transportation of goods, and create and maintain optimal inventory.

The modern market economy is characterized by the interaction of the following concepts:

1) business- (from English. busines s - business, entrepreneurship, entrepreneurship) - initiative economic activity carried out at the expense of own or borrowed funds at one's own risk and under one's own responsibility, setting the main goals of making a profit and developing one's own business; business on a small scale in small firms is called small;

2) entrepreneurship- initiative, independent, carried out on their own behalf, at their own risk, under their own property responsibility, the activities of citizens, individuals and legal entities, aimed at the systematic receipt of income, profit from the use of property, the sale of goods, the performance of work, the provision of services; Entrepreneurship also aims to improve the image and status of an entrepreneur;

3) commerce- (from lat. commercium - trade) - trade and trade-intermediary activities, participation in the sale or facilitation of the sale of goods and services; in the broad sense of the word - entrepreneurial activity. However, it must be borne in mind that the term "trade" has a dual meaning: in one case it means an independent branch of the national economy (trade), in the other - trade processes aimed at the implementation of acts of sale and purchase of goods. Commercial activity is associated with the second concept of trade - trading processes for the implementation of acts of sale and purchase for the purpose of making a profit, as well as in the field of making macrologistic decisions.

For successful functioning in the commodity market, consumer cooperation in Russia has the potential, due to its features as a socially oriented system, and competitive advantages. Its important competitive advantage is the ability to act on the consumer market as a single organization that has a diversified nature of activity and is able to really influence the range and quality of goods, the price level. This determines the specifics of the commercial activities of cooperative organizations.

Being an integral part of the market, commerce, relying on its positions, at the same time becomes the basis of the market economy. As practice shows, the activity of commerce is higher, the more stable and dynamic the current market environment is. In its purpose and activities, commerce should be based on the Russian model of market formation and emerging market relations. It is important to imagine that commercial activity is not limited to given limits. As you move to the market, it will certainly expand. Commercial processes should be considered in conjunction with business entities and environmental factors. However, so far, trade workers have to solve many questions of the mechanism of practical application of commerce in the consumer market intuitively - on the basis of existing experience.

In the market of goods, there is an interaction between producers and consumers, sellers and buyers. The market is considered as a commodity economy, representing the sphere of commodity-money exchange with a certain system of commercial actions and relations. Market processes and commerce are closely interconnected. Changes in the market environment are accompanied by changes in commercial activities. Therefore, commerce must have autonomy and adapt to the requirements of the market.

The transformations carried out in trade and commerce cannot but take into account a number of circumstances. First, the ongoing economic changes, the peculiarities of the transition period, the mentality and purchasing behavior of the population. Secondly, all elements of the macro- and microenvironment must work as a single and well-coordinated mechanism operating in the new economic conditions. Thirdly, market reforms must be carried out in conjunction with economic processes and market principles that have been established in world practice.

Commercial activity is a set of sequentially performed trade and organizational operations that are carried out in the process of buying and selling goods and providing trade services for the purpose of making a profit.

Both trade organizations and enterprises and individual entrepreneurs can act as subjects of commercial activity, that is, carry it out. Goods and services should be considered as objects of such activity. one

Figure 1 - Business basics

A commodity is an integral product of the market, having a use value; the form of exchange is money. Service refers to the service and delivery of goods to the consumer. 2 The basis of commercial activity is capital (financial support), material and technical base and information and computer tools that form a data bank for making management decisions. Market entities that affect commercial activity include: commodity producers - product suppliers, intermediaries, creditors (banks), control and inspection institutions, audit services, insurance agencies and others. With the development of market relations, these components will undergo quantitative and qualitative changes, thereby making adequate changes in commercial activities. Computer science and computerization adjoin commerce. They are aimed at managing commercial activities. To do this, information flows are received, processed, analyzed, and the results are used in management.

It is known that the resources of the enterprise and the requirements of cost-effective work to a certain extent limit the maneuvering of the assortment of goods and their prices. But it is the focus on customer demand and its active formation that should determine the use of available resources. Successful sale of goods ensures the efficiency of the enterprise.

Commercial work in trade is the activity of an enterprise aimed at solving a specific set of tasks. The study of the processes of their implementation is an important element of operational research at the level of a trade enterprise and a region.

The main participants in commercial activity are not only entrepreneurial structures, but also consumers (whose participation in the limit-distributive economy was insignificant). This statement is based on the fact that for entrepreneurs, the most important factor in concluding transactions is income (economic benefit), and for consumers, the benefit is the product (service) he needs if it satisfies his needs (consumer interests) to a greater extent. The consumer is not a passive buyer, but a full participant in commercial activities, its regulator. Thus, the most important subject of business relations between suppliers of goods and the retail link is precisely the consumer.


Figure 2 - A set of tasks of commercial activity in the market of goods and services

Thus, the nature and content of the operations performed in the course of commercial activities will depend on the chosen form of product promotion and the stage at which this product is located. Effective commercial work is possible only if there is complete and reliable information about the market situation, that is, socio-economic, trade, organizational and other conditions for the sale of goods that have developed in a certain period of time and in a particular place. To obtain such information, it is necessary to collect information about both the product itself and its manufacturers. It is also important to have information about the social, economic, demographic and other factors that determine the demand for goods, and about the purchasing power of the population. Along with this, it is necessary to have reliable information.

1.2 Main functions and principles of business activities

In trade, as a sphere of commodity circulation, a large complex of various processes and operations is carried out.

By the nature of the functions performed in the sphere of commodity circulation, the processes and operations performed in trade can be divided into two types: “production or technological”; "commercial, or purely commercial."

Technological processes are associated with the movement of goods as use value and are a continuation of the production process in the sphere of circulation.

Technological processes are the object of study of the special discipline "Organizations and technologies of trade", the most important task of which is the scientific organization of the interaction of rational use, on the one hand, of living labor, and on the other, of material elements of labor (tools and objects of labor).

Commercial processes are processes associated with a change in the forms of value, that is, with the purchase and sale of goods. Commercial processes also include such trading processes that ensure the normal implementation of operations for the purchase and sale of goods in the sphere of commodity circulation (study of consumer demand, organization of economic relations between suppliers and buyers of goods, advertising of goods, wholesale purchases and sale of goods, etc.). 3

An intermediate position between these two types of processes carried out in trade is occupied by the so-called trade services provided to buyers when selling goods. In civilized trade, it is these services that by their very nature are becoming more and more dominant in terms of the amount of labor expended on them (delivery of goods to their homes, installation of purchased technically complex goods at buyers' homes, taking orders from buyers, and others).

According to their functional content, trade services can be classified as both technological and commercial processes.

The theory of commercial activity, based on the economic laws of the market, is focused on their knowledge, the establishment of the main provisions of commercial activity, the identification of factors and guidelines for the development of commercial business.

Patterns of commerce and commercial processes have their own regulations and principles. The main principle of commerce is the penetration of commercial actions into the stages of product promotion from the manufacturer to the consumer, ensuring a reduction in distribution costs and real profit from the sale of products. The mechanism of commerce is based on self-regulation, where the decisive role is dictated by economic and administrative methods. As a result, favorable conditions are emerging that promote the dynamic development of commerce. Commercial self-sufficiency means the choice of methods and techniques aimed at developing the economic activity of a particular market. This position leads to the formation of purposeful production and consumption of products. Commerce with its inherent properties becomes a real need of the market.

Regulators of commerce are the market environment and market conditions. Here we note that commerce itself, having the properties of autonomy, allows you to regulate limited material resources and money. In an organized market, commerce acts as a link with business entities. The market space allows the participants of the commercial turnover to operate successfully with mutual interest, the benefits of the promoted and sold products. The goal pursued by market entities is to make a profit. Its size depends and is ensured by the satisfaction of the requests and needs of buyers for products.

Practical (applied) commerce sets itself the solution of practical problems. They are predetermined by commercial transactions, exchange, sale and purchase, conducting commercial transactions related to the promotion of products through sales channels. The basis for the development of applied commerce is the study of the specific situation on the market, based on the achieved practice of managing and conducting commercial activities. Commerce in practice is in direct and feedback relationship with the internal and external environment. The combination of developments in terms of commerce leads to the establishment of its new opportunities. Therefore, the defining meanings of commerce are not exhaustive, it is constantly expanding its scope. Commerce accumulates experience, and on its basis generalizations are made, specific situations, guidelines for the application and conduct of commercial business in practice are identified.

For the implementation of commercial activities of an applied nature, positive and normactive tools. The positive toolkit captures established phenomena arising from market factors influencing commerce. It is intended, based on the accumulated experience, to give an answer to what has been achieved in the field of commerce and to predict its further practical development. The normative toolkit defines how to act in order to achieve the desired result. Here are guided by the provisions and standards for the organization and conduct of commercial work. The provided positive and normative tools are used in the management of commercial processes when promoting products from the sphere of production to the sphere of consumption.

Business activities are influenced by the micro and macro environment.

The microenvironment, or the internal environment of the subject (enterprise, market), is directly related to the economic, commercial activities and economic behavior of the subject. The macro-environment, or the external environment, operates with ongoing economic processes, industry-specific production volumes, the dynamics of macroeconomic indicators and their change over time. Micro and macro environments are interconnected and interact with each other.

Thus, commercial activities are commercial processes aimed at buying and selling products, promoting and distributing them through sales channels, minimizing distribution costs and making real profits. At the same time, commerce is designed to rely on market (consumer) demand. Procurement and supply of goods involves market research and organization of procurement activities with the establishment of partnerships with manufacturers and suppliers of products.

A condition for the purposefulness of commercial activity is a strategy. It depends on the factors of the external and internal environment, emerging situations and market requirements for the current and future periods. The implementation of strategic goals is carried out by organizational, economic and financial support. The strategy does not remain unchanged, it is subject to adjustment based on the changing quantitative and qualitative indicators of the external and internal environment, as well as emerging new market requirements. This allows you to set com functionscommercial activity, which are:

A) organization of economic and partnership relations with market entities;

B) study and analysis of sources for the purchase of products;

C) ensuring the connection of production with the consumption of products oriented to consumer demand, in terms of the range, volume and renewal of products;

D) the sale and purchase of goods, taking into account the emerging needs of the market and purchasing power;

E) expanding the scope of target markets (segments);

E) reducing the costs of circulation of goods.

To achieve the goals set in commercial activities, it is necessary to be guided by the following basic principles:

1) the inseparable connection of commerce with the principles of marketing;

2) the flexibility of commerce, its focus on taking into account constantly changing market requirements;

3) the ability to anticipate commercial risks;

4) prioritization;

5) manifestation of personal initiative;

6) high responsibility for the fulfillment of obligations under trade transactions;

7) focus on achieving the final result - profit.

The close relationship between commerce and marketing is determined primarily by the essence of the modern concept of marketing, which prevails in most markets and is embodied in the slogan "Sell only what can be sold." Until the middle of this century, the concept of marketing was in effect, making the main emphasis on intensifying commercial efforts. The significance of this concept has not yet been lost in Russia.

The flexibility of commerce should be manifested in the timely consideration of market requirements, for which it is necessary to study and predict product markets, develop and improve sales advertising, and introduce innovations into commercial activities, if necessary, change the profile of activities, make changes to the organizational structures of commerce.

The ability to anticipate commercial risks is a very important principle for an entrepreneur in the field of trade. Risk is the degree of uncertainty in the outcome. Commercial risk is the potential loss in commercial work. It can be defined as the sum of the damages incurred as a result of an incorrect decision and the costs prior to its implementation. Commercial risk may arise as a result of inflation (due to a fall in the purchasing power of money), with a deterioration in the financial position of the company, as well as as a result of the conclusion of a risky transaction, failure to fulfill contractual obligations by counterparties related to the actions of competitors, due to the destruction or damage to cargo during transportation, from natural disasters, from the possible dishonesty of the company's employees. In addition, commercial risk may arise due to the instability of the socio-political situation. Commercial activity without risks is impossible, however, when planning it, it is important to foresee the impact of commercial risk. In order for the risk to be “hung”, it is necessary to use the maximum possible amount of information, a comprehensive analysis of commercial activities, financial results, the effectiveness of partnerships, a comprehensive market research, and careful selection of personnel.

Thus, prioritization in commercial activities is no less important than in production. The implementation of this principle involves constant study and knowledge of all the details of commercial activities. Personal initiative depends directly on each person working in the field of commerce, and is determined not only by personal characteristics, but also by the culture of work. Personal characteristics form the basis of business qualities of a merchant. Work culture implies a certain level of the basis of labor organization, rejection of obsolete and susceptibility to new, more efficient methods of work and methods of communication with colleagues and subordinates, search for and involvement in the labor sphere of new scientific and technological achievements, careful attitude to property, as well as readiness to quickly perceive everything new that can have an impact on improving performance. A high level of responsibility for fulfilling the obligations assumed in commercial transactions is a principle that creates a reputation for a merchant in the business world. The implementation of this principle is the key to effective commercial activity.

1.3 The role and objectives of the development of commercial activities at the present stage

Market economic conditions contribute to the emergence of a new type of commercial relations between suppliers and buyers of goods, open up wide scope for the initiative and independence of trade workers. Without these qualities in modern conditions it is impossible to successfully carry out commercial work. In countries with a developed market economy, initiative, enterprise, and the art of selling a product are highly valued in commercial activities. These skills and abilities are instilled in students - future businessmen - during their studies in higher and secondary educational institutions.

Only well-trained highly qualified personnel who have received training or advanced training in the field of modern organization and technology of commercial work, marketing, and management can successfully carry out commercial activities in complex and diverse conditions of market relations. Trade enterprises and commercial services should be headed by qualified merchant organizers, merchants-merchant managers, merchants-managers. At wholesale depots, in trade organizations and at enterprises, commercial services or departments should be created, headed by first deputy directors of enterprises or, as they are commonly called, commercial directors.

The structure of commercial services includes trade or commodity departments, departments for the study of demand or trade conditions, commercial pavilions of wholesale bases, halls of commodity samples and other trade divisions of enterprises. An urgent task of commercial workers of trade organizations and enterprises is to involve domestic manufacturers in the trade turnover. In this regard, it is necessary to expand the scope of contractual relations with suppliers and manufacturers of goods, to increase the efficiency and effectiveness of supply contracts. Supply contracts should actively influence domestic production in order to increase the output of consumer goods in every possible way, make them from cheap alternative raw materials, and form an optimal assortment of goods for the population.

In a market economy, the quality of commercial work depends, first of all, on the ability to actively search for goods sold in the order of free sale, to interest industrial or agricultural enterprises, cooperatives, self-employed persons, in the manufacture of goods needed by the population. To fulfill these tasks, commercial workers need to know their economic region and its natural resources well, to realistically assess the state of industry, agriculture, production capabilities and the range of products produced by the enterprises of the region. To study suppliers and their capabilities, employees of commercial services should take part in the work of commodity exchanges, wholesale fairs, sales exhibitions and exhibitions of samples of the best and new products, follow advertisements in the media, demand and offer bulletins, exchange messages, for brochures, catalogs and the like. It is advisable to visit manufacturing enterprises (suppliers) to get acquainted with their production capabilities, the volume and quality of products, to take part in meetings with industry workers.

Important tasks of the commercial service in trade are the study and forecasting of the capacity of regional and commodity markets, the development and improvement of advertising and information activities, and the coordination of procurement work among suppliers and consumers. To do this, it is necessary to adopt the experience of foreign countries in the use of marketing, which allows you to successfully organize the commercial activities of enterprises in the market.

At the present stage, the commercial work of trade organizations and enterprises should contribute to the expansion of the scope of foreign economic activity using various forms of economic and financial relations (barter, clearing, settlements in hard currency, etc.). Increasing the level of commercial work requires constant improvement of its technology, and especially the use of new management technology, automated control systems, automated workstations (AWS) of commercial workers, computerization of commercial process management, including wholesale and retail sales of goods. Permanent accounting and control of wholesale purchases of goods, characterized by a large number of suppliers, tens of thousands of items of complex assortment of goods, are possible only with the help of a computer. The manual, card form of accounting for deliveries, carried out by merchandisers, is time-consuming and does not provide fast and accurate accounting for the entire range of goods from a large number of suppliers and for particular delivery dates. Such a system of accounting for the fulfillment of contracts in a group assortment, as a rule, by quarters, does not ensure the adoption of prompt measures to influence suppliers who violate obligations to supply goods in a expanded assortment, leads to supply disruptions and interruptions in the receipt of goods. For these purposes, it is necessary to organize in commodity departments, halls of commercial samples, commercial pavilions AWS for the operational processing of commercial information and management of commercial processes. This ensures the automation of accounting for the supply and sale of goods according to the intra-group assortment, frees merchandisers from the routine, manual work of maintaining a card file of accounting and movement of goods, frees up time for real commercial work with suppliers and buyers, and increases the productivity of commercial workers. Computerization of accounting for the retail sale of goods in stores ensures continuous monitoring of the progress of the sale of goods and the issuance of orders for replenishment and maintenance of the trade assortment in optimal sizes. The computerization of commercial operations will make it possible to create an information system for processing and transmitting commercial information, which forms the technical basis for market and marketing activities in the sphere of commodity circulation. Commercial activity, like any other entrepreneurial activity, needs significant regulation by the state. The regulation of commercial relations is carried out mainly through the adoption of legal acts related to this field of activity, for example, the laws of the Russian Federation "On the protection of consumer rights", "On state regulation of the production and circulation of ethyl alcohol and alcoholic products", "On the use of cash registers in trade and public catering enterprises and others.

The Ministry of Trade of the Russian Federation organizationally concentrated issues of foreign and domestic trade in a single body. This opens up opportunities for creating favorable conditions for promoting Russian goods not only on the domestic, but also on the foreign market and for protecting domestic producers. An important task in modern conditions is the reform of the wholesale link. Based on the existing market structures, it is planned to create large regional wholesale links that will be able to control cargo flows and determine the range of production of consumer goods.

The issues of improving the quality of products are the subject of special attention of state authorities. Enterprises that do not comply with technological requirements for the production of goods, products, sanitary rules and regulations will be forced out of the consumer market. For this, the necessary regulatory and legal framework is being created.

2 Organization of management of commercial activities of a retail enterprise

2.1 General characteristics of the enterprise KomEnergo LLC

Organizational and legal form of the company Limited Liability Company "KomEnergo". The company was registered on September 13, 2000. The original name of the store is KomEnergoTrans LLC. Since 2004, the store has received its current name of KomEnergo LLC and a subsidiary of IP Tsybyshev N.V.

The Company is a legal entity and builds its activities on the basis of the Charter and the current legislation of the Russian Federation.

Full corporate name of the company in Russian: KomEnergo Limited Liability Company.

Abbreviated company name: KomEnergo LLC.

Address: Russian Federation, Sverdlovsk region, Yekaterinburg, Polymerny lane, 4.

Working hours: 8.00-17.00, Fri 8.00-16.00, lunch 12.00-13.00, Sat, Sun -
out.

In general, it can be noted that the enterprise was created with the aim of comprehensively providing the population with goods. In accordance with the main task facing the store, the following activities are carried out:

    implementation in the prescribed manner of the necessary measures to advertise their services;

    participation and organization of exhibitions;

    conclusion of economic and other contracts within its competence;

    trade and purchasing activities;

    provision of household, intermediary, transport and other services;

    other types of activities provided for in the charter of the enterprise.

The activity of the enterprise is carried out on the basis of independently developed plans. Long-term plans, as well as annual and current ones, are approved by the management of KomEnergo LLC.

The enterprise carries out independent financial activity within the limits established by the current legislation. The enterprise builds its relations with legal entities, private entrepreneurs in all areas of its activity exclusively on the basis of contracts. In its activities, the company also takes into account the interests of consumers, observing the requirements for the quality of goods and services. The enterprise is free to choose the form and subject of economic contracts and obligations, any other conditions of economic relations that do not contradict the legislation of the Russian Federation. The store sells goods, works, services at prices and tariffs established independently or on a contractual basis, unless otherwise provided by the legislation of the Russian Federation. Control and revision of the production and economic activities of the enterprise is carried out by tax, environmental and other bodies that have the right to control.

Currently, the activity of the enterprise is carried out in the retail sale of goods belonging to the following groups: water supply, heating, sewerage, gas equipment. It also provides services to the population: drawing up projects for individual heating of housing, installation of heating systems, water supply and sewerage, warranty and post-warranty maintenance of gas equipment. The source of the formation of the financial resources of the enterprise are its own sources and privileged funds (loans and credits), although at present, in the context of the global financial crisis, loans and credits are of secondary importance.

The management structure of a commercial enterprise must meet the following requirements: correspond to the functional content of the enterprise management process; ensure the systematic development of the managed system; be able to put into practice the achievements of science and best practices. The management structure is influenced by the number of employees reporting to one manager, the volume of trade, specialization, the number of subordinate trade units (structural divisions).

In the current structure of the enterprise, there are:

1) Director;

2) chief accountant-1;

3) accountant-1;

4) hall administrator-3;

5) sales manager-3;

6) warehouse manager-1;

7) cashier-3;

8) manager for the sale of goods - 24;

9) storekeeper-3.







Scheme 1 - Organizational form of subordination at KomEnergo LLC

The General Director of KomEnergo LLC is responsible for solving a huge number of tasks. For example, making decisions focused on a selected market segment aimed at satisfying customer needs, determining the general directions of the company's policy within the framework of the goals and objectives, including the conduct of financial policy, which may include issues such as determining limits on personnel costs , marginal costs for administrative and economic needs.

The senior manager also has the right to decide which system of settlements with clients is most preferable, which credit, discount and bonus cards will be accepted in the enterprise.

The head of the supply department, as a middle manager, determines the fundamental issues of the procurement policy, in particular, the orientation towards certain suppliers. He, in agreement with the General Director of KomEnergo LLC, has the right to determine the circle of suppliers with whom the store will maintain business relations in the first place. Middle managers - administrators, ensure the implementation of the enterprise policy developed by top management, and are responsible for bringing orders, instructions, instructions, detailed tasks to departments, as well as for their timely implementation.

The store administrator carries out financial and economic activities, controls the culture of customer service, the state of accounting, control and safety of material assets, the selection and placement of personnel, compliance with labor laws, safety regulations and rules of sanitation and hygiene. The administrator directs and organizes the work of managers of the trading floor, cleaners of the hall. Supervises the staff in compliance with the rules of customer service, internal regulations, personal hygiene, wearing branded clothing. Provides preparation of the hall for the opening of the store and provides a clear connection between warehouses and the trading floor.

The people management system includes not only the selection of personnel, but also the choice of an enterprise management model. Management should be simple and flexible, ensure efficiency and competitiveness. According to experts, it is best if the control system has:

a) not very large units (services, departments, shifts), staffed by qualified specialists;

b) a small number of management levels;

c) a structure based on groups of specialists;

d) work schedules and procedures focused on consumers of trade services.

The main activities of KomEnergo LLC are:

1) wholesale and retail trade in sanitary goods;

2) services to the population: drawing up projects for individual heating of housing, installation of heating systems, water supply and sewerage, warranty and post-warranty maintenance of gas equipment;

3) transport services, intercity transportation, forwarding activities. For the implementation of all types of activities, the company has the appropriate licenses, accreditations, certificates.

The company presents such product groups as:

    Pipes and fittings for water supply, heating, sewerage systems.

    Radiators.

    Sanitary ware, bathroom furniture, bathtubs, shower cabins.

    Towel dryers.

    Gas and electric boilers, gas water heaters, gas stoves, water heaters.

    Mixers and accessories to them.

In accordance with the product specialization and the size of the trading area, the formation of an assortment of different groups of goods, their types and varieties is carried out.

The main service provided by retail trade is the sale of goods in the store. The retail service is the result of the direct influence of the seller and the buyer, as well as the seller's own activities to meet the needs of the buyer when purchasing goods under a sales contract. The process of selling goods services consists of the following main stages: the formation of an assortment; acceptance of goods; provision of storage; pre-sale preparation; display of goods; offer of goods to the buyer; settlement with the buyer; release of goods.

The KomEnergo LLC enterprise purchases goods in Moscow, St. Petersburg, Vladimir and other cities, but still, the bulk of supplies come from Moscow companies: Tsentrtrubplast, Termoros, Terem, Santehoptorg, Ecotex , "Sanflor".

The work of stores with a supplier is structured in such a way that, weekly or 2 times a week, the manager for the purchase of goods removes the actual balance of goods, calculates the sale and draws up an application. The goods from this supplier enter the store, according to the application made. It should be noted that sales analyzes are conducted for all product groups. They contribute to a more correct, more accurate preparation of applications, in order to avoid "packing" store warehouses.

To place goods in the store hall, the enterprise used wall and island slides, demonstration stands, showcase counters. The samples of goods laid out on them are provided with labels indicating the name of the product, price, article, as well as the name of the manufacturer. There is a sales manager in the hall who consults and accepts applications for the import of goods, draws up selection lists or invoices, studies the demand of wholesale buyers.

In order to survive in the competition, the KomEnergo LLC enterprise changes the strategy and tactics of its work, continuously works on its improvement, monitors the quality of the goods sold, the development of new types of goods, uses the most advanced and flexible pricing methods.

2.2 Analysis of the financial and economic condition of KomEnergo LLC

The study of existing trends and opportunities of the enterprise related to the sale of goods, the identification of factors that positively and negatively affect the volume of the enterprise's turnover are achieved in the process of analyzing the volume and structure of the enterprise's turnover. Retail turnover analysis is the previous stage of retail turnover planning. The purpose of the analysis is to identify unused reserves of the enterprise in order to increase the volume of trade.

Tasks of the analysis of retail turnover:

    Studying the current conjuncture of the consumer market.

    Evaluation of the total volume and structure of trade.

    Identification of the reasons for the change in the volume of sales.

    Development of measures to increase the volume of trade.

Analysis of the volume and structure of turnover begins with a comparison of actual data with planned data and determines the percentage of completion

"% out" TO = TO fact / TO plan * 100%, (1)

where "% vyp" TO - the percentage of the turnover,

TO fact - the actual value of the turnover,

TO plan - the planned value of the turnover.

Consider the quarterly implementation of the enterprise's turnover plan in table 1.

Table 1 - Implementation of the turnover plan by quarters 4

Quarter 2008

Deviation

% completed

1 quarter

2 quarter

3 quarter

4 quarter

The actual turnover amounted to 53.049.605 rubles.

The planned turnover amounted to 40,000,000 rubles.

Percent Complete = (53.049.605 / 40.000.000) * 100 = 132.6%

It can be concluded that the plan was fulfilled by 132.6%, that is, it was overfulfilled by 32.6 percent.

The maximum value of the turnover was reached in September and amounted to 7.200.865 rubles.

The second place in terms of trade turnover is occupied by August. The value was 6.953.473 rubles.

On the third month of sale in July. The turnover for this month amounted to 5.834.185 rubles.

The reason for the high demand for goods was the promotion held in July, as well as the seasonality of the goods sold.

The main factors affecting the sales volume of the store are:

    conducting social surveys of the population.

The retail turnover of the enterprise was unevenly distributed by quarters. The largest share in the turnover for the period from 07/01/08 to 09/30/08 is occupied by the turnover of the third quarter - over 99.9%, and the smallest share in the turnover for this period falls on the first quarter - the percentage of completion is only 86.6%, i.e. e. the plan was not fulfilled by 13.4%. The rhythm of the development of the retail turnover of the enterprise by quarters is clearly shown in Figure 3.

Figure 3 - Fulfillment of the turnover plan by quarters for 2008

The amount of turnover depends on the range of goods.

It is necessary to note the store's sales leaders:

1) pipes and fittings (polypropylene) 25%;

2) baths and showers 15%;

3) bathroom furniture 13%;

4) sanitary ware 12%;

5) radiators 10%;

6) gas equipment 8%;

7) sewerage 7%;

8) mixers 7%;

9) pumping stations 3%.

Figure 4 - The structure of trade turnover for various types of products

The activity of a trading enterprise is associated with a variety of costs of labor, material and financial resources since its inception. The distribution costs are understood as the costs of labor, material and financial resources expressed in monetary form for the implementation of the trade and production activities of the enterprise.

Different types of costs react differently to the processes of distribution and sale of goods. Their formation has its own specific features. At the enterprise under study, there are the following items of expenditure:

    rental of premises; electricity; water; warm;

  1. other operating expenses; repair work;

    the cost of acquiring fixed assets; write-off of goods;

    fare; other expenses; stationery; economic needs;

    general running costs;

    employees' wages;

    payroll taxes;

    protection of the object.

Let's calculate the value of the distribution costs of the enterprise KomEnergo LLC. The wages are discussed in detail in Table 2.

Table 2 - Salaries of store employees in 2008

Accrued salary

Manager

Administrator

September

This store has 9 managers and 1 administrator.

The salary fund for the year is 1843665 rubles.

Payroll taxes - 479,353 rubles.

Shop rent - 1,344,000 rubles per year.

Transport services amount to 20,000 rubles per month, 240,000 rubles per year.

Depreciation of fixed assets 150,000 rubles per year.

The amount of distribution costs = 4,173,018 rubles per year.

Let's determine the level of distribution costs in the store:

Lv IE = IE / TO * 100%, (2)

where Ur IO is the level of distribution costs,

IO - the amount of distribution costs,

TO - turnover.

AI level = 4,173,018 / 53,049,605*100 = 7.9%.

At this enterprise store, the level of costs amounted to 7.9%.

Consider the indicators of profitability and profit.

The main objectives of the analysis of profit and profitability of a trading enterprise are:

    systematic control over the implementation of the profit plan;

    determination of the influence of objective and subjective factors on the financial results of the enterprise;

    identification of reserves for increasing profits and increasing profitability;

    development of measures to use the identified opportunities to increase profits;

    assessment of the enterprise's work on the use of identified opportunities to increase the volume of sales of goods, profits and profitability.

In the process of analysis, the composition of profit, its structure, dynamics and the implementation of the plan for the reporting period are studied. The influence of individual factors on the change in profit and profitability is assessed.

In a market economy, making a profit is the main motive for the entrepreneurial activity of an enterprise. Profit creates financial guarantees for its continued existence, is the most important economic category and the main goal of any commercial organization. As an economic category reflects the net income created in the sphere of material production, the essence of profit is that it is a monetary expression of a part of the value of the surplus product.

Profit is the excess of a company's gross income over its expenses. The opposite situation (the excess of expenses over income) is called a loss.

In practice, the following definitions of profit are used: profit from sales; profit before tax and net income.

Profit is taken into account in absolute and relative terms.

Gross profit in trade is the sum of trade margins, that is, with an average trade margin of 34% and a turnover of 2008 equal to 53,049,605 rubles, the gross profit is 13,460,348 rubles.

Let's calculate the profit from sales:

P \u003d VP - IO, (3)

where P - profit from sales,

VP - gross profit,

IO - distribution costs.

Let's calculate the store's net profit for 2008:

PE \u003d P - NP, (4)

where NP is net profit,

P - profit from sales,

NP - income tax.

Income tax is 24 percent.

Let's analyze the profitability of the enterprise.

Table 3 - Calculation of profit from the sale of the store LLC "KomEnergo"

September

Mean

Thus, KomEnergo LLC makes a profit. The store's net profit for 2008 amounted to 7,086,398.08 rubles. And in the conditions of a still subtle crisis, this is a pretty good result.

3 Increasing the efficiency of commercial activities of KomEnergo LLC

The Contractor is obliged to provide services that meet the requirements of functional suitability in accordance with the rules of sale. Ergonomics requirements for trade services include:

a) the comfort and convenience of customers in the provision of services, including convenient placement of goods on the trading floor, entrances, exits, sections, equipment, furniture, etc.;

b) hygienic requirements for the level of illumination, ventilation, dustiness, noise, temperature in the trading floor, for personnel, for the maintenance of premises, workplaces, equipment, etc.; the availability of information to the possibilities of perception by the consumer. The requirements of the aesthetics of trade services provide for harmony, stylistic unity, integrity of composition and artistic expressiveness: architectural and planning solutions for the premises of a commercial enterprise;

c) design of the facade of the building, signboards, shop windows, display of goods on commercial equipment, workplace and appearance of service personnel, execution of advertising materials, brand names and signs, accompanying documentation, and others;

d) the interior of the trading floor by equipping it with appropriate furniture, equipment, inventory and selecting a color scheme and lighting. The requirements for the manufacturability of trade services include: the presence of a rational set of technological equipment, inventory of certain types and models, form and purpose, taking into account the methods of sale used, the range of goods and services provided; creation of conditions for cost-effectiveness and simplicity of sanitary and technical maintenance; availability of premises (by purpose and area) necessary for organizing the trading process and the rational movement of consumer and commodity flows, ensuring rational placement, maximum visibility of the enclosed goods; the availability of technical means for processing information, including on the distribution of goods;

availability of documents and means that allow the consumer to control service processes; the optimal level of labor, time and other resources spent on carrying out individual operations of the trade and technological process, creating conditions for the mechanization of labor-intensive customer service processes; retail service security requirements; environmental protection requirements.

3.1 A set of marketing activities of KomEnergo LLC

In order for customers to visit the store, a whole range of marketing activities is used: conducting social surveys, sampling (acquaintance of the consumer with new products), promotions, and preferential discounts.

    Consumer preferences.

    The level and types of service most suitable for this category of customers.

    store competitors.

    Estimated profit level.

    Expenses: staff salaries, rent of premises or equipment, and the like.

    The most used and best-selling products.

Do not forget that the main goal of the functioning of the enterprise is to make a profit. Improving the culture of customer service is largely due to the expansion of the range of additional services provided to them.

Services to assist in the improvement of the purchase include the packaging of the purchased goods; goods orders by phone, delivery in the city. Free car parking is available for shoppers.

Information and consulting services include the provision of information about goods and their manufacturers. All of the above services are free. We believe that the store has a narrow range of additional services and that measures should be taken to expand it.

Trading services provided by a trading company during the purchase process are part of the trading and technological process.

Trade and technological processes in a store are a set of trade and technological processes that are sequentially interconnected, the purpose of which is to bring goods in a wide range and of good quality to consumers with the lowest labor and time costs. The trade and technological process depends on the degree of economic independence of the store, the form of sale, the type and type of store, the degree of preparation of goods for sale.

Principles of organization of the trade and technological process:

A) Choosing the best option for the sale of goods.

B) Creation of conditions for the choice of goods, the convenience of buyers, saving time, a high level of trade service.

C) Compliance of technology with modern scientific and technical level. Implementation of progressive methods.

D) Achieving optimal economic efficiency by accelerating the turnover of goods, saving labor, reducing distribution costs.

D) Preservation of the physical and chemical properties of the goods.

The technological process ensures the processing of commodity flows, starting with the receipt of goods in the store and ending with the full preparation for sale. It includes such operations as acceptance of goods in terms of quantity and quality, storage, packaging, packaging, movement, display on commercial equipment. It is carried out without the participation of buyers.

The rational organization of the main operational processes in the store must meet the following requirements:

1) direct the movement of commodity and consumer flows towards each other without mutual interference, from opposite sides of the store, from the main facade - buyers, from the yard - goods;

2) create conditions for the normal movement of customer flows, exclude the possibility of crowding and congestion due to various imperfections in the arrangement of premises, and prevent the crossing of customer flows; provide the shortest paths for the movement of goods within the store;

3) correctly select and install equipment for incoming goods, acceptance by quantity and quality, intra-store movement, preparation for sale; ensure normal sanitary and hygienic conditions for the processing and storage of goods.

The trading and technological processes in the store are made up of interrelated sequential operations, starting from the receipt of goods in the store and ending with their purchase by customers. At the same time, it is necessary to preserve the consumer properties of the goods and the presentation, meet the deadlines for the sale, bring the goods to customers with the lowest labor costs and a high level of service culture.

The technological process in the store begins with the unloading and acceptance of goods.

Characteristics of the trade and technological process:

Goods arrival:

a) verification of accompanying documents (waybills, invoices, certificates);

c) equipment.

Moving to the receiving area:

a) means of handling equipment;

b) minimizing the cost of moving;

c) rational organization;

d) security.

Acceptance of goods:

a) depends on the type of product;

b) continuous or selective;

c) regulatory documents.

Storage, storage period, storage conditions, commodity neighborhood, method of laying, types of equipment during storage are taken into account.

Placement and layout in the trading floor.

Placement is the location of goods inside the trading floor, taking into account the group assortment, consumer properties, prices, raw materials, and demand characteristics.

Placement principles:

    The quantity of goods should ensure uninterrupted trade in them;

    Goods are placed taking into account the movement of customer flows;

    Good visibility and availability of goods for buyers;

    It is desirable to secure a permanent place for each group of goods;

    New goods, goods requiring quick sale are located in a clearly visible place.

Factors affecting placement:

    Frequency of purchase of certain types of goods;

    Time spent on the selection of goods;

    Compact shopping.

Display is the arrangement of goods, stacking, displaying them on trade and technological equipment in order to create a composition and focus the consumer's attention on the properties of the goods.

Purchase invoice.

The goal is to reduce the time spent on customer service, to ensure the safety of the goods.

Conclusion

Commercial activity is one of the most important factors in ensuring the effective functioning of the economic system in a market economy.

Commercial activity is the oldest form of human activity. This activity appeared from the beginning of the division of labor and was initially expressed in primitive forms of barter. Gradually, the methods of production improved and the forms of commercial activity became more complicated. A special class of people was formed who devoted their entire lives to trade - merchants. With the development of commodity-money relations, the variety of forms of commercial activity has sharply increased. The old system of commodity exchange no longer met the needs of a rapidly developing economy. Banks appeared - organizations that allow accumulating capital for the implementation of large projects, insurance companies - designed to protect against various risks, as well as exchanges - facilitating the process of finding trading partners.

The purpose of the study was to improve the organization of the commercial activities of the enterprise, in order to increase the efficiency of interaction between the company and the consumer. These improvements include:

A) First of all, this is a number of external and internal changes at the enterprise (improving service, creating a favorable interior, decorating the facade of the building, signboards, shop windows, displaying goods on commercial equipment, workplace and appearance of service personnel, execution of advertising materials, brand names and pointers, accompanying documentation).

B) Carrying out a set of measures that would be aimed at improving the movement of customer flows, the correct placement of commercial equipment, racks, the placement of goods, taking into account merchandising technologies, and so on. In a word - the improvement of commercial activity is the improvement of trade and technological processes at the enterprise, no matter what product, food or non-food, it sells.

After analyzing the financial component of the company's activities, we can draw the following conclusion - profit for 2008 increased by 4450.59 thousand rubles, due to the following indicators: the turnover of the store increased by 15884.36 thousand rubles, the return on capital increased by 6.3% , profitability of sales increased by 4.9%.

To improve performance, the enterprise should continue to improve the efficiency of the use of production assets; minimize distribution costs while increasing advertising costs; optimize commodity resources; develop an assortment and service policy in accordance with the requirements of the serviced contingent. It is necessary to conduct marketing research, promotions, introduce loyalty cards, improve the quality of additional services provided to customers, improve the store's trade and technological process.

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