practice report

1.6 Characteristics of the main technical, economic and financial indicators of the activities of CJSC Trading House "Pyaterochka" for 2011-2013.

Growth in product sales in value terms is one of the generalizing indicators of economic efficiency commercial enterprise. Sales of products are evaluated using natural and conditionally natural indicators, in units of labor input and cost. The sales volume is characterized by shipped and sold marketable products.

The growth in the production of goods (works and services) in value terms is one of the generalizing indicators of the economic efficiency of production. The expansion of production is primarily due to the better use of technology and materials, the growth of labor productivity.

Production is evaluated using natural and conditionally natural indicators, in units of labor input and cost. The volume of production is characterized by gross and net products, output of finished and marketable products, sales of shipped and sold marketable products. The growth rate of production and sales of products, improving its quality directly affect the amount of costs. Profit and profitability of the enterprise. Therefore, the analysis of these indicators is important.

Let's analyze the indicators of product sales in the Pyaterochka store. Let's start the analysis by studying the dynamics of sold products and calculating the basic and chain growth and growth rates (Table 2).

Table 2. Analysis of the volume of sales of products (in current prices)

	Sales volume, thousand rubles	Abs. deviation, thousand rubles	Growth rate, %	Growth rate, %

The sales volume of the PYATEROCCHKA 508 store in current prices increased over 2009-2013. for 29252 thousand rubles. or almost 4 times. Revenue from sold products, works, services for 2013 is 30,703 thousand rubles, growth by 2012 is 71.5%, in 2013 - 70,029 thousand rubles, which is 30.4% more than in 2012.

Average annual absolute increase = thousand rubles.

Average annual growth rate = (2.2)

Average annual growth rate = *100=138.8%

Average annual growth rate = 138.8 - 100 = 38.8%. For five years, the volume of sales of the company's products increased by an average of 38.8%.

Table 3. Structure of proceeds from product sales

Indicators
Revenue from the sale of goods and products

Evaluation of the implementation of the production plan for 2013 is made in table 4

Table 4. Analysis of the implementation of the plan for the release of marketable products for 2013

The analysis showed that the company did not fully achieve the planned results.

On the whole, the enterprise underfulfills the plan by 8.4%, which indicates the insufficient work of the sales department.

The output of products, and, consequently, its implementation is also influenced by factors of three main groups:

The security of the enterprise with labor resources and the efficiency of their use (production of workers, average annual number of workers, working time fund);

Security of the enterprise with fixed assets and the efficiency of their use (production and quantity of equipment, working time fund);

Provision of the enterprise with raw materials and materials and the efficiency of their use (material intensity, cost of material resources).

In the future, these factors will be analyzed.

Long-term assets, or fixed capital, is an investment of funds with long-term goals in real estate, bonds, stocks, mineral reserves, joint ventures, intangible assets and others. The structure of fixed assets is understood as the ratio of the cost of individual groups of fixed production assets, which varies depending on the degree and nature of technical equipment construction organizations and their specializations.

Profit is not only a generalizing cost indicator that characterizes the results of financial and economic activity firms, but also a real source of cash savings.

It creates certain guarantees for the continued existence of the enterprise, since it is the accumulation of profits that helps to overcome the consequences of the risk associated with the sale of goods on the market.

The structure of income and results (profit) of the enterprise can be analyzed on the basis of the income statement data. The purpose of the analysis is to determine the share of individual components of the balance sheet profit in its occurrence.

Various aspects of production, marketing, supply and financial activities enterprises receive a complete monetary value in the system of indicators of financial results.

In the period under review from 2012 to 2013, the profit of the enterprise, in addition to profit from the sale of products (works, services), included profit from other sales (operating income and expenses) and non-operating income.

Analyzing the operating activities of the enterprise, it can be seen that operating income and expenses in 2013 increased by 969 and 857 thousand rubles. respectively compared to 2012. But we observe the excess of these expenses over income, and therefore, the operating result is negative, as in 2011-2012.

At the enterprise, it is necessary to consider the following factors that ensure the growth of profit from the sale of products: reducing the time for selling products; improvement of economic, financial and contractual activity; strengthening industrial, labor and technological discipline.

This can be provided by a new organizational structure that implements a marketing strategy.

Table 5. Financial performance for 2010 - 2013, thousand rubles

Indicators
one . Gross profit
2. Profit from sales
3. Operating result
3.1. Operating income
3.2. Operating expenses
4. Extraordinary result
4.1. Non-operating income
4.2. Non-operating expenses
5. Profit before tax
6. Income tax and other obligatory payments
7. Net profit

Profitability indicators are relative characteristics of the financial results and performance of the enterprise. Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various activities (production, business, investment), cost recovery, etc. They characterize the final results of management more fully than profit, because their value shows the ratio of the effect to the cash or resources used. The analysis considers the dynamics of profitability indicators, the implementation of the plan according to their level.

The calculation of profitability indicators is presented in table 6.

Profitability production activities, based on the values ​​of profit from the sale of products, amounted to 6.8% in 2012, 5.1% in 2013, and 2.8% in 2012. In 2013, the value of the indicator increased sharply to 11.2% due to the increase in profits.

The increase in profitability of sales is associated with an increase in the balance sheet profit of the enterprise. Return on sales was 4.1% in 2013 and 8.4% in 2013. The upward trend is due to the fact that every year the sales revenue is growing due to the increase in prices, and the real amount of balance sheet profit at the enterprise is increasing.

Table 6. Analysis of profitability indicators, %

The return on equity and total capital has changed in the same direction; - Growth of return on investment. Thus, we are seeing an improvement in the efficiency of the Pyaterochka 508 store in 2010-2013.

Conclusion: Pyaterochka is a network of conveniently located soft discount stores for people who are focused on quick purchases of quality products at the lowest prices close to home. The network is constantly improving the service for customers and cares about the quality of the goods sold.

Pyaterochka stores are guided by the interests of the general population, setting minimum prices for the most in-demand products.

In the first nine months of 2014, the net retail sales of the Pyaterochka soft discounter network increased by 13.1% compared to the same period last year and amounted to 232,300 million rubles.

When studying the network retail market, the following results were obtained:

Household chemicals - 21%;

Food - 36%;

Rest ( Appliances, dishes, clothes, shoes) - 15%;

Home goods - 28%

As you can see, food sales services occupy a fairly large segment of the market, which is a positive result for the organization, as it implies the possibility of development in this market.

The main consumers of these services are individuals.

In 2013, the gross profit of the enterprise increased sharply due to a decrease in the level of costs to 8042 thousand rubles, however, as a result of a large volume of commercial and management expenses, the profit from sales amounted to only 3576 thousand rubles.

Profit before taxation (balance sheet profit) increased by 1,010 thousand rubles and amounted to 1,714 thousand rubles in 2011, against 731 thousand rubles. 2012. In 2013, the balance sheet profit of the enterprise increased by 1667 thousand rubles. compared to 2012 levels.

Net profit of the enterprise according to table. 5 characterizes the economic results of its activities. Its size in 2013 amounted to 607 thousand rubles, in 2012 - 1581 thousand rubles. or about 34% of total amount gross profit of the enterprise, in 2013 - 2706 thousand rubles.

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The growth of product sales in value terms is one of the generalizing indicators of the economic efficiency of a trading enterprise. Sales of products are evaluated using natural and conditionally natural indicators, in units of labor input and cost. The sales volume is characterized by shipped and sold marketable products.

The growth in the production of goods (works and services) in value terms is one of the generalizing indicators of the economic efficiency of production. The expansion of production is primarily due to the better use of technology and materials, the growth of labor productivity.

Production is evaluated using natural and conditionally natural indicators, in units of labor input and cost. The volume of production is characterized by gross and net products, output of finished and marketable products, sales of shipped and sold marketable products. The growth rate of production and sales of products, improving its quality directly affect the amount of costs. Profit and profitability of the enterprise. Therefore, the analysis of these indicators is important.

Let's analyze the indicators of product sales in the Pyaterochka store. Let's start the analysis by studying the dynamics of sold products and calculating the basic and chain growth and growth rates (Table 2).

Table 2. Analysis of the volume of sales of products (in current prices)

	Sales volume, thousand rubles	Abs. deviation, thousand rubles	Growth rate, %	Growth rate, %

The sales volume of the PYATEROCCHKA 508 store in current prices increased over 2009-2013. for 29252 thousand rubles. or almost 4 times. Revenue from sold products, works, services for 2013 is 30,703 thousand rubles, growth by 2012 is 71.5%, in 2013 - 70,029 thousand rubles, which is 30.4% more than in 2012.

Average annual absolute increase = thousand rubles.

Average annual growth rate = (2.2)

Average annual growth rate = *100=138.8%

Average annual growth rate = 138.8 - 100 = 38.8%. For five years, the volume of sales of the company's products increased by an average of 38.8%.

Table 3. Structure of proceeds from product sales

Indicators
Revenue from the sale of goods and products

Evaluation of the implementation of the production plan for 2013 is made in table 4

Table 4. Analysis of the implementation of the plan for the release of marketable products for 2013

The analysis showed that the company did not fully achieve the planned results.

On the whole, the enterprise underfulfills the plan by 8.4%, which indicates the insufficient work of the sales department.

The output of products, and, consequently, its implementation is also influenced by factors of three main groups:

The security of the enterprise with labor resources and the efficiency of their use (production of workers, average annual number of workers, working time fund);

Security of the enterprise with fixed assets and the efficiency of their use (production and quantity of equipment, working time fund);

Provision of the enterprise with raw materials and materials and the efficiency of their use (material intensity, cost of material resources).

In the future, these factors will be analyzed.

Long-term assets, or fixed capital, is an investment of funds with long-term goals in real estate, bonds, stocks, mineral reserves, joint ventures, intangible assets and others. The structure of fixed assets is understood as the ratio of the cost of individual groups of fixed production assets, which varies depending on the degree and nature of the technical equipment of construction organizations and their specialization.

Profit is not only a generalizing cost indicator that characterizes the results of the financial and economic activities of the company, but also a real source of cash savings.

It creates certain guarantees for the continued existence of the enterprise, since it is the accumulation of profits that helps to overcome the consequences of the risk associated with the sale of goods on the market.

The structure of income and results (profit) of the enterprise can be analyzed on the basis of the income statement data. The purpose of the analysis is to determine the share of individual components of the balance sheet profit in its occurrence.

Various aspects of the production, marketing, supply and financial activities of the enterprise receive a complete monetary value in the system of indicators of financial results.

In the period under review from 2012 to 2013, the profit of the enterprise, in addition to profit from the sale of products (works, services), included profit from other sales (operating income and expenses) and non-operating income.

Analyzing the operating activities of the enterprise, it can be seen that operating income and expenses in 2013 increased by 969 and 857 thousand rubles. respectively compared to 2012. But we observe the excess of these expenses over income, and therefore, the operating result is negative, as in 2011-2012.

At the enterprise, it is necessary to consider the following factors that ensure the growth of profit from the sale of products: reducing the time for selling products; improvement of economic, financial and contractual activities; strengthening industrial, labor and technological discipline.

This can be provided by a new organizational structure that implements a marketing strategy.

Table 5. Financial performance for 2010 - 2013, thousand rubles

Indicators
one . Gross profit
2. Profit from sales
3. Operating result
3.1. Operating income
3.2. Operating expenses
4. Extraordinary result
4.1. Non-operating income
4.2. non-operating expenses
5. Profit before tax
6. Income tax and other obligatory payments
7. Net profit

Profitability indicators are relative characteristics of the financial results and performance of the enterprise. Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various activities (production, business, investment), cost recovery, etc. They characterize the final results of management more fully than profit, because their value shows the ratio of the effect to the cash or resources used. The analysis considers the dynamics of profitability indicators, the implementation of the plan according to their level.

The calculation of profitability indicators is presented in table 6.

The profitability of production activities, based on the values ​​of profit from the sale of products, amounted to 6.8% in 2012, 5.1% in 2013, and 2.8% in 2012. In 2013, the value of the indicator increased sharply to 11.2% due to the increase in profits.

The increase in profitability of sales is associated with an increase in the balance sheet profit of the enterprise. Return on sales was 4.1% in 2013 and 8.4% in 2013. The upward trend is due to the fact that every year the sales revenue is growing due to the increase in prices, and the real amount of balance sheet profit at the enterprise is increasing.

Table 6. Analysis of profitability indicators, %

The return on equity and total capital has changed in the same direction; - Growth of return on investment. Thus, we are seeing an improvement in the efficiency of the Pyaterochka 508 store in 2010-2013.

Conclusion: Pyaterochka is a network of conveniently located soft discounter stores for people who are focused on quick purchases of quality products at the lowest prices close to home. The network is constantly improving the service for customers and cares about the quality of the goods sold.

The shops Pyaterochka is guided by the interests of the general population, setting minimum prices for the most demanded goods.

In the first nine months of 2014, the net retail sales of the Pyaterochka soft discounter network increased by 13.1% compared to the same period last year and amounted to 232,300 million rubles.

When studying the network retail market, the following results were obtained:

Household chemicals - 21%;

Food - 36%;

The rest (household appliances, dishes, clothes, shoes) - 15%;

Home goods - 28%

As you can see, food sales services occupy a fairly large segment of the market, which is a positive result for the organization, as it implies the possibility of development in this market.

The main consumers of these services are individuals.

In 2013, the company's gross profit increased sharply due to a decrease in the level of costs to 8,042 thousand rubles, but as a result of a large amount of commercial and administrative expenses, the sales profit amounted to only 3,576 thousand rubles.

Profit before taxation (balance sheet profit) increased by 1,010 thousand rubles and amounted to 1,714 thousand rubles in 2011, against 731 thousand rubles. 2012. In 2013, the balance sheet profit of the enterprise increased by 1667 thousand rubles. compared to 2012 levels.

Net profit of the enterprise according to table. 5 characterizes the economic results of its activities. Its size in 2013 amounted to 607 thousand rubles, in 2012 - 1581 thousand rubles. or about 34% of the total gross profit of the enterprise, in 2013 - 2706 thousand rubles.

Analysis of the marketing complex in the Pyaterochka store

Organizational and economic characteristics of the enterprise

X5 Retail Group is the leading food retail company in Russia. The company operates stores in several formats, one of which is a convenience store under the Pyaterochka brand.

This trading network brought 69.0% of the total net proceeds X5 for 2014

Supermarket "Pyaterochka" located at the address: Tambov region, Michurinsk, st. Mira, 8 was opened in 2010. In 2014, this trading company increased its total and sales area. As a result, the total area is 292 sq.m., the retail area is 234 sq.m. The store is part of ZAO " Trading house Crossroads, TIN 7728029110.

"Crossroads" is federal network supermarkets, one of the first in the history of domestic retail.

This network is focused on a quick purchase near the house of quality products at the lowest prices. The network is constantly improving the service for customers and cares about the quality of the goods sold. In this regard, stores trading network the position of "Director of Freshness" was introduced. His responsibilities include constant monitoring of the expiration date of products put on the shelves in trading floor.

Store checkouts are equipped with special “red buttons” to call additional cashiers to prevent queues. If the buyer finds an expired product on the counter, the store, as part of the “We are responsible for quality!” will give him a similar fresh product.

The store carries out trade in the form of self-service, one of the most convenient methods for selling goods for buyers. Self-service allows you to speed up the operation of the sale of goods, increase throughput store, to increase the volume of sales of goods with minimal labor costs.

The store's working hours are 8:00-22:00 without breaks and days off.

The store building is located in close proximity to bus stops public transport which ensures high permeability.

Pyaterochka supermarkets are guided by the interests of the general population, setting minimum prices for the most popular goods. For a number of goods of a socially significant group in the supermarket, zero mark-ups are set. Every day from 10.00 to 14.00 within the framework of the social campaign "Happy Hours" there is a 5% discount for pensioners and holders of social cards.

There are three categories of employees in the composition of the Pyaterochka company personnel:

• a) management personnel;
• b) specialists;
• c) sales and operational personnel;
• d) support staff.

As part of the management personnel, positions of managers (managers), specialists, etc. are allocated. As part of the trading and operational personnel, the professions of sellers, cashiers, controllers, cashiers, etc. are distinguished. As part of the support staff - the professions of packers, loaders, cleaners, etc. As part of the positions of specialists, economists, financiers, commodity experts, accountants, etc. are singled out.

The difference between the costs of society and the enterprise and, accordingly, between the price at which the enterprise sells products and its cost forms the net income of the enterprise. The main form of net income is profit. Profit reflects the results of economic activity, that is, the productivity of living and materialized labor, therefore it is an important characteristic of the efficiency of the enterprise. Net income means that it is a part of the company's income.

Since profit shows the absolute effect of activity without taking into account the resources used, it is supplemented by the profitability indicator. The mass of profit can increase with insufficient use of the enterprise's resources, violation of the requirements of the economy regime.

Profitability is a relative indicator of the efficiency of the enterprise. In general terms, it is calculated as the ratio of profit to costs.

Since this is a relative indicator, it is defined as a percentage. The level of profitability can be defined as the percentage of the amount of profit received to any indicator: the volume of trade, the value of distribution costs, the average size of fixed assets and working capital, the amount of the wage fund, etc. In a market economy and various forms of ownership, there is a need to assess the return on capital.

Profitability is characterized by a system of indicators. The first and main indicator is the profitability of turnover (sales), which is determined by dividing the profit of a trading enterprise by turnover. This indicator is used to assess the results of economic activities of commercial enterprises. It shows the amount of profit per unit of turnover or the share of trading profit in the price.

Profitability of distribution costs (current expenses) It is defined as the ratio of the amount of profit to the amount of distribution costs. This indicator is used in assessing the effectiveness of the current costs of the enterprise, their payback, and shows the amount of profit per unit of distribution costs of the enterprise. The level of profitability allows you to determine the profitability of the sale of individual goods, which is necessary for setting economic, but reasonable amounts of trade allowances (discounts).

Let's determine the level of profitability of sales and distribution costs in a trading enterprise (Table 2.1).

Table 2.1 - Economic efficiency work

The data in Table 2.1 allow us to conclude that the trading activity of the trade enterprise under study is profitable and cost-effective.

During the study period, profit increased from 2015.6 thousand rubles. in 2012 to 2585 thousand rubles. in 2014, or by 28.3%.

Profitability of production is characterized by an indicator of profitability of sales. It shows that the company has 67.6% in 2012 and 54.6% in 2014 of profit from each ruble of sales.

Gross income decreased by 6.6%, this is due to the fact that the turnover increased by 15.8%. The level of profitability of distribution costs increased by 2.5 percentage points, this is due to a sharp increase.

An important factor influencing the amount of profit is the level of prices for the purchase of goods. Enterprise in the implementation commercial activities trying to buy goods lowest price. This can be achieved by reducing the number of intermediaries in the purchase of goods, using price discounts, purchasing consignments of goods during the period of seasonal price reduction.

The increase in profits is also associated with an increase in the level of prices for the sale of goods. The management of sales prices depends on the validity of the chosen pricing policy trade enterprise in the consumer market, the use of favorable trade conditions in certain periods of the year.

The amount of profit received depends on the volume of activity of a trading enterprise (trade turnover), the number of goods sold. An increase in sales volumes is facilitated by the implementation of an effective marketing policy, which includes expanding the range of complementary products, providing a loan, expanding the system of additional trading services, organizing advertising company, organization of a system for analyzing consumer demand and individualizing offers, etc.

The main requirement that is presented today to the profit distribution system in an enterprise is that it must provide financial resources for the needs of expanded reproduction based on the establishment of an optimal ratio between funds allocated for consumption and accumulation.

When distributing profits, determining the main directions of its use, first of all, the state of competitive environment, which may dictate the need for a significant expansion and renewal of the production potential of the enterprise.

2. History of economic activity: the history of the creation and development of the enterprise, organizational and legal form, types of activities, organizational structure of management, functions structural divisions, rights and obligations of a commodity specialist .

Pyaterochka is Russia's largest chain of economy class supermarkets, founded in January 1999.

On May 21, 2002, a Commercial Concession Agreement was signed between Agrotorg LLC and VISANT-Torg CJSC, Voronezh.

The company CJSC "VISANT - Torg" undertakes to create in Voronezh the trademark "Pyaterochka", consisting of 30 stores of a more expanded range, but the company will not stop there, it will continue to develop. On November 10, 2002, the first Pyaterochka store was opened in Voronezh.

In July 2003 the Pyaterochka chain of stores in Voronezh was awarded honorary diploma Governor of the region, Mr. VG Kulakov, for high economic performance and improvement of trade services for the population.

In December 2004, the Pyaterochka chain of stores was recognized as the “Most Dynamically Developing Company” according to the results of the annual regional competition “Person of the Year 2003”.

On June 4, 2004, the Pyaterochka chain of stores in Voronezh becomes the leader in the rating "Best Concession Chain of Pyaterochka Stores" in 2004. in the nomination "Minimal costs in the Network".

On September 24, 2004, the Pyaterochka chain of stores became the winner of the TOP-200 Russian Retail Trade rating in the Discounter Chain nomination.

May 25, 2005 The Pyaterochka chain of stores in Voronezh becomes the leader in the rating "Best Concession Chain of Pyaterochka Stores 2005" in the nomination "Complex indicator of the effectiveness and pace of development of the Network (among Sales networks operating for more than 1.5 years)".

On October 20, 2006, the Pyaterochka chain of stores in Voronezh became the winner of the 2006 Concession Retail Chains rating in the nomination "The highest average monthly turnover per store and the lowest costs in 2005-2006."

On December 18, 2009, the 27th Pyaterochka store was opened in Voronezh. The Pyaterochka company was named so because it adheres to the following five principles in its work:

1. High quality goods;

2. Low prices;

3. Wide sustainable range;

4. The best store location;

5. High standard quality service.

The company declares the following goals:

1. Creation of a new type of trading system;

2. Ensuring customer satisfaction;

3. Market promotion of goods of domestic producers.

Mission of the company: Positioning of the company among other market participants in the external environment.

The main goal of the company: Creation of the most efficient sales network in Voronezh.

There are elements of corporate culture:

1. Culture of work in the office and shops;

2. Compliance with the rules for training company employees;

3. Corporate style;

4. Corporate colors (red and yellow);

5. Working environment at the facilities of the Pyaterochka retail chain;

6. Life according to the laws of the company;

7. Company symbols: company flag, anthem;

8. Awards (partner's passport, Pyaterochka badge, Thanksgiving letters, certificates of honor);

9. Competitions and ceremonies: The best in the profession, The best shop, Opening a store, Awarding badges, Awarding winners in competitions;

11. Sports competitions;

12. Corporate newspaper Pyaterochka News.

A numbering system has been developed for stores in Voronezh: the numbers of stores located on the left bank begin with 1, for example:

11-Leninsky prospect

12-rest. Volgogradskaya

13-st. Perevertkina

14-rest. Ilyich

15th stop Dimitrova

16-rest. Ostuzhevo

17-rest. Suvorov.

In the Southwestern region, they start at 2:

21st Komarova,

22-st. Marshak,

23-st. O. Dundich,

24-st. Ave. Patriots.

In the North at 3:

31-st. Vl. Nevsky,

32-st. Lizyukov,

33-rest. northern supermarket,

35th stop Diet,

36-st. Vl. Nevsky, East Temple,

38-rest. School.

In the Leninsky district, they start at 4:

41-st. Moiseeva,

42-st. Voroshilov,

44-st. Revolutions of 1905

In the Kominternovsky district, they start at 5:

52-Moskovsky prospect. 42-b,

53-rest. Glory monument,

55-st. running,

56-st. Kholzunov.

In the Central District, they start at 6:

61-st. Koltsovskaya, stop. Railway station,

62-st. Lomonosov, 114e, stop. Institute of Genetics.

Shop opening hours:

For buyers from 9 to 22-00

For staff from 8-15 to 23-00

The shop works in two shifts: 1) from 8-15 to 22-00; 2) from 10-00 to 24-00.

After the working day, the staff is transported.

Benefits of working for the company:

Each applicant is issued according to the Labor Code of the Russian Federation;

Paid holiday;

Paid sick leave.

An employee who has worked for 6 months receives a monthly salary increase of 500 rubles, an employee who has worked for 1 year - 1,000 rubles, an employee who has worked for 1.5 years receives a salary increase of 1,500 rubles. It is possible to work outside the schedule - on weekends, for replacement, etc.

For the holidays ( New Year, June 1) children are given gifts. Vouchers are given to sanatoriums, children's camps.

Competitions for the title the best employee The winner is awarded movie tickets. The best of the best is also selected, which is also awarded with cash prizes and vouchers.

Competitions are held between stores, prizes are awarded with cash prizes. The whole life of the company is displayed in the newspaper.

Organizational structure shop.

Figure 1 shows the organizational structure of the store:

Figure 1 - Organizational structure of the store.

All store employees are collectively liable.

UM - store manager (makes requests for goods for 5 working days).

ZUM - deputy store manager (2 ZUM). They work with personnel, make requests for perishable goods, carry out collection of funds.

PT - goods manager. Carry out the acceptance of goods and are deputies of ZUM.

KZP - the controller of the cash space. Supervises the work of cashiers. They keep magazines. Follow the payment.

OTZ - the operator of the trading floor.

Seller - sells goods in the departments of culinary, gastronomy, vegetables and fruits.

Packer - pack weight goods.

OG - operator-loader. Unload the goods and deliver them to the trading floor.

The area of ​​responsibility is a group of goods assigned to an employee in which he performs his functional duties.

Functional responsibilities common to all employees:

1. knowledge of the range of goods;

2. knowledge of commodity characteristics of the goods;

3. quality control and quantity of goods;

4. control of the timing of implementation;

5. pre-sale preparation of goods;

6. display of goods;

7. maintaining cleanliness in the workplace;

8. assistance to buyers in choosing goods;

9. friendly customer service;

10. control of the correctness of prices;

11. visual tracking of the trading floor;

12. measures to prevent theft in the store;

13. participation in inventories.

Additional Responsibilities of Checkout Controllers:

1. Organization of work of cashiers in the trading floor;

2. assisting cashiers in solving problems;

3. knowledge of the device and operating rules of cash registers (KKM);

4. logging;

5. control of payment for goods by customers and store employees.

Additional Responsibilities of Cashiers:

1. knowledge of the device and operating rules of the cash register;

2. knowledge and strict observance of the rules of calculations and buyers;

3. control over solvent monetary units.

Additional responsibilities of sellers and packers:

1. knowledge of the device and operation of electric scales;

2. knowledge and observance of the rules of customer service;

3. knowledge and observance of the rules and norms of packaging of goods.

Operators and loaders have no additional responsibilities.

Inner order rules:

At 8-10, ZUM, a merchandiser and a security guard should already be in the store. 2 employees on duty must be present at 8-15 (only with their presence the store opens). Cashiers and KZP should be present at 8-20. By 8:30 a.m., all staff should be in the store. At 8:31 a.m., the doors of the store close and those who do not arrive on time are considered latecomers. At 8:40 a.m. meeting, attendance is checked, the results of the past day are discussed, and plans for the current day are made. The entire meeting lasts no more than 10 minutes. At 8:50 a.m., the staff goes to their areas of responsibility and prepares the store for opening. At 9:00 a.m., the doors of the store open to customers. It is forbidden to leave the store without permission during working hours. Everything that the employee brings with him must be signed. It is not allowed to use phones, it is not allowed to talk, except for work topics.

For lunch, the staff is given 1 hour, which can be divided into several parts, before leaving, upon returning from lunch, the staff should also be noted. There should not be more than 3 people in the dining room.

The store closes 5 minutes late. After the departure of all customers, the employee can make his purchases, which are paid at the checkout with a non-cancelled check. He leaves his purchase in the storage room or on the table, then returns to the trading floor to prepare the area of ​​responsibility for the next day.

3. The study of trade and technological processes: basic business processes(transportation, acceptance, storage, preparation of goods for sale, display on the trading floor, sale, settlement with the buyer) and their impact on the formation of the range and quality of goods sold.

The main trade and technological operations carried out in store No. 15 are: transportation, acceptance, storage, preparation of goods for sale, laying out on the trading floor, sale, settlement with customers.

Transportation of goods to CJSC "VISANT-torg" shop No. 15 is carried out by car with a closed body. Acceptance is carried out in batches, quantity and quality control is carried out together with the control of information in the shipping documents. When accepting goods, the merchandiser must demand from the supplier the following documents: certificate of conformity [Annex 1], the original or a copy certified: by the holder of the original certificate, or by a notary, or by the certification body of goods that issued the certificate; shipping documents, which must be certified by the signature and seal of the manufacturer (supplier, seller) indicating his address and telephone number; quality certificate issued by the manufacturer; the name of the regulatory and technical documentation in accordance with which the product was manufactured. For products of animal origin, a veterinary certificate is required.

Storage of goods - a stage of the technological cycle of goods distribution from the release finished products before consumption or disposal, the purpose of which is to ensure the stability of the original properties or their changes with minimal loss.

The basis for the success of store No. 15 is the correct planning and rationing of inventory, which ensures uninterrupted supply of consumers, the prevention of excess stocks, and the acceleration of their turnover.

Display is the presentation of goods in a way that can make people buy.

When displaying goods in the store, the following conditions are observed:

1. Implementation of the commodity neighborhood;

2. compliance with the number of exhibition goods;

3. convenience for buyers.

7 rules for displaying goods:

1. Attractiveness for the buyer;

2. availability for the buyer;

3. display must ensure the safety of the goods;

4. the goods must be placed taking into account the temperature conditions of storage;

5. goods in the sales area must be placed taking into account the timing of the sale;

6. each product has its own price tag;

7. there should be no voids on the trading equipment.

The manufacturer's label on the goods must contain:

1. Name of the manufacturer (legal address, telephone number);

2. product name;

3. quantity;

4. date of manufacture;

5. conditions and terms of implementation;

6. composition;

7. nutritional and energy value;

8. GOST ( state standard unified on the territory of Russia) or TU (technical specifications);

9. bar code (if available).

Quantity and quality control in the store is carried out as follows: acceptance is carried out in the presence of a merchandiser, the operator-loader, the seller helps him. Control is carried out by quantity, quality. The remaining implementation period in the company is 1/3.

Pre-sale preparation (preparation of goods for sale) includes: release of goods from containers; preparation of containers for the sale of goods from it; removal of contaminants; elimination of defects; packaging of goods; marking.

4. Studying the technology of identification of goods using bar codes (if available): devices for applying and reading bar codes; requirements for the placement of bar codes on goods, containers, packages, labels, tags and documents; requirements to technical means used in bar coding technology.

Goods coding is the procedure for assigning a specified digital, alphabetic or alphanumeric code number to goods.

A bar code (BC) is a trademark applied to a product or its packaging in the form of a bar or digital symbol read by a scanner.

Bar codes are an integral element of the labeling of goods not only of imported, but also of domestic origin, which are appearance a rectangle with combinations of dark and light stripes and digital designations.

Application feature: the presence of a bar code is a prerequisite for export.

The advantage of a bar code is the ability to quickly transmit information about the product via an electronic communication system, i.e. Barcode is an effective means of telecommunication.

The local code is the serial number of the item. The local code is the same throughout the network and is individual for each product. The local code is applied if: there is no barcode on the product (applied to any available place); the barcode is not readable (applied across the barcode); bar codes intersect (LK is applied across).

The store has a variety of prices:

1. giant;

2. double;

3. large;

4. medium;

5. small;

6. cigarette;

7. arneg (ARNeG);

8. additional.

Information that should be on the price tag: name of the trading organization; Name of product; manufacturer; Manufacturer country; Price per item; unit; local code; date of manufacture of the price tag; on the reverse side shop stamp.

Replacement of price tags is carried out in case of: dirty; there has been a reassessment; did not change for a long time (changes once a month); for perishable goods is changed upon arrival.

Price tags are ordered from an accountant (position, surname, local code and number of pieces are indicated). A defective or expired check is deleted in a separate place, in this case, you must notify ZUM.

Returns are handled by ZUM. In the stores of CJSC "VISANT - Torg" the goods cannot be exchanged - the money is returned to the buyer.

4. Analysis of the commodity and service policy of a trade enterprise: the principles of the formation of a commodity policy, the range of services, analysis of the system of organization and forms of trade services, proposals for rationalizing the commodity and service policy.

The commodity policy of CJSC "VISANT-torg" is developed on the basis of the following factors:

State of demand and expectations of consumers;

Technological possibilities of production;

Availability of analogues of goods in the intended market.

Commodity policy predetermines the adoption of one of four alternatives:

1) modification of an existing product;

2) creation of a new product;

3) "like others";

4) refusal of the goods.

In order for a product to enter the market effectively, the following decisions must be made:

Develop a product model;

Choose the concept of the image of the product, primarily in the coordinates "price - quality";

Determine the planned consumer value of the product in comparison with analogues;

Assess the phase of the product's life, conduct its positioning.

It must be emphasized that samples of a new product simply need to be tested specifically on target consumer groups. At the same time, it is better to give a technically complex product for use, to test it in a "combat" situation.

Product requirements.

From the consumer's point of view, the product should be:

Useful, necessary, profitable;

Affordable for the target group for the price;

quality;

Beautiful, pleasant;

Convenient to use;

Prestigious;

Favorable form of capital investment;

Emotionally enjoyable, i.e. feed emotions throughout the entire commercial process, from ad perception to purchase appreciation.

5. Study and analysis of the layout of a commercial enterprise, technological equipment and technological equipment of the trading floor and utility rooms. Analysis of the demonstration area of ​​the trading floor for compliance with the principles of merchandising: layout of the trading floor, calculation of the exhibition and exposure coefficients, sales microclimate, business atmosphere of the hall, layout principles.

Each retail enterprise has its own, individual look. The important elements of the holistic image of the CJSC "VISANT - Torg" store are:

The location of the retail outlet and its accessibility to customers;

Architectural design of the facade of the building;

Convenient interior layout;

Attractive interior.

The main principle of the store layout is the maximum possible increase in the area of ​​the trading floor through the use of modern systems for monitoring and managing inventory or by moving part of the technological operations and work outside the store. The main task of the layout is to get the buyer to walk around the store, examine the product and make a purchase. In the process of planning the location of departments in CJSC "VISANT - Torg" store No. 15 on retail space the following factors should be taken into account: convenience of work for sales personnel; profitability; the ability to prevent theft; convenience for buyers in the process of moving them around the trading floor and when inspecting goods;

In the trading floor of CJSC VISANT-torg, store No. 15, the following store equipment is located:

1) PVK - software-computer complex. The PC (system unit) is equipped with the store's AWP program for two computers PC - BM (store accountant); PC - UM (store manager).

POS terminal ( computer system– cash desk): PC and monitor.

The goods in the store are sold in several ways:

1. By barcode;

2. By local code - individual serial number of goods in the assortment matrix;

The store is equipped with barcode scanners (for reading barcodes on goods).

2) Refrigeration equipment.

A) They are equipped with automatic defrosts and detectors. Freezing bathtubs – temperature mode -20 °С. Products are loaded into freezing baths up to the red line. Twice a day it is necessary to check the temperature regime of the bathroom, which should be - 20 ° C -18 ° C. The temperature increase occurs during automatic defrosting of the freezer. At the same time, the following designation “deF” appears on the display of the indicator. At night or when the electricity is turned off, the baths are closed with night protective curtains. The stores are constantly monitored, which is recorded in the registers of the temperature regimes of refrigeration equipment.

B) Medium temperature baths (with a temperature of 0 to 8 °C);

C) Refrigerated counters (with a temperature of 0 to +16 ° C).

3) Scales: desktop, floor (electronic), mechanical (control).

4) Stackers: hydraulic trolley, manual trolley.

All goods and everything shop equipment in stores it is laid out and placed according to approved planograms.

6. Analysis of contractual and procurement work: composition of suppliers; practice of selection of suppliers, conclusion of contracts.

Making purchases and orders.

Pursuing an open policy, Pyaterochka sets the following requirements for Suppliers to enter the network:

1. All the Supplier's products are of unconditional and constant quality.

2. All supplier products considered for introduction into the network must claim a leading position in sales in their product category.

3. Supplier's logistics ensures the smooth movement of goods.

4. The supplier provides Pyaterochka with exclusive conditions for the delivery of goods.

Product requirements:

1. The product has unconditional and constant quality.

2. The product is claimed by the buyer.

3. The product satisfies the needs of buyers and the company in terms of price.

4. The product has a barcode.

5. The goods are supplied by the Supplier without interruption.

6. The goods are packaged by the Supplier.

7. The goods must go to the warehouse on pallets.

The packaging of the goods must withstand at least 5 overloads.

In the course of long-term work, VISANT-torg CJSC has strengthened strong ties with the following suppliers:

Bakery products:

1. OJSC Khlebozavod No. 7;

2. OJSC Khlebozavod No. 2, etc.

Milk products:

1. LLC "Erman", Moscow region, Ramensky district, settlement RAOZ;

2. LLC "Danone Industry", Moscow region. Chekhov district, Lyubuchany village, ud. Polevaya, d. 4;

3. JSC Firma Moloko, Voronezh region, Rossosh, st. L. Tolstoy and others.

Confectionery:

1. JSC "Confectionery Concern Babaevsky", Moscow, st. Malaya Krasnoselskaya, 7;

2. JSC "Red October", Moscow, nab. Bersenevskaya, d.6;

3. JSC "Voronezh confectionery factory" Voronezh, st. Koltsovskaya, 40;

4. LLC "Odintsovskaya confectionery factory", Moscow region, Odintsovsky district, Malye Vyazemy, 20, etc.

Sausages:

1. LLC EMPP "Anik", Voronezh region, urban settlement Anna, st. Michurina, d. 86;

2. JSC "Kalacheevsky meat plant", Voronezh region, Kalacheevsky district, Prigorodny settlement, st. Promyshlennikov, d.28;

3. 3JSC Mikoyanovsky Meat Processing Plant, Moscow, st. Talalikhina, 41. and etc.

During the internship, having considered the features of the work of VISANT-torg CJSC (Pyaterochka chain of stores), we can draw the following conclusions:

Pyaterochka is the largest Russian chain of economy class supermarkets, the main goal of which is: to create the most efficient sales network in the world. Consolidation leads to the creation of a company - the absolute leader in Russian retail with a turnover of about 3 billion dollars.

CJSC "VISANT - Torg" store number 15 rationally plans and normalizes the level of commodity stocks, which ensures uninterrupted supply of consumers, prevention of excess stocks, and acceleration of their turnover. One of the main conditions for attracting suppliers is unconditional and constant quality.

To increase the efficiency of the Pyaterochka supermarket chain, we can offer the following:

Expand the range of finished products;

Increase the area of ​​utility rooms;

Organize the timely delivery of packaging materials to the packaging department.

In the context of the formation of a market economy in our country, the most important target parameter in a competitive environment is to ensure the financial stability of the organization based on the optimization of the formation and use of resources.

In this situation, the role of effective management and planning of financial resources is significantly updated. The financial well-being of the organization as a whole, its owners and employees depends on how effectively and expediently they are transformed into fixed and working capital, as well as into means of stimulating the workforce.

With the development of market relations, finances become the main type of resources, it is their limitedness that begins to limit production. In this regard, the role of financial planning is increasing to a large extent, its content is changing, both at enterprises and within the entire financial system of the country.

Financial planning in modern conditions is designed to provide the reproduction process with financial resources appropriate in volume and structure and to choose the optimal directions for their distribution on the basis of financial analysis, which is a method for assessing and forecasting the financial condition of an organization.

The transition of the Russian economy to market relations objectively predetermined the need and relevance of studying the forms and methods of planning the financial resources of organizations, setting the Russian economic science to develop a wide range of theoretical and applied issues related to the planning of financial resources.

Topic term paper seems to be very relevant today due to the fact that in a market economy, entrepreneurs cannot achieve sustainable success if they do not clearly and effectively plan their activities, constantly collect and accumulate information, both about the state of target markets, the position of competitors on them, and and about their own prospects and opportunities.

The aim of the work is to study the role of short-term financial planning in the overall system of managing the organization's financial resources, as well as to identify areas for its improvement.

To achieve the goal, the following main tasks have been set:

Consider its essence and importance of financial planning;

To study the principles, composition and methods of financial planning in the enterprise;

Analyze the system of prospective, current, operational financial planning of activities in Pyaterochka LLC;

Identify shortcomings and develop proposals for improving financial planning at Pyaterochka LLC;

The object of the study is Pyaterochka Limited Liability Company, which is part of the chain of stores of the same name, the main activity of which is retail groceries and consumer goods.

The subject of the research is the process of drawing up, execution and analysis of short-term financial plans of Pyaterochka LLC.

The theoretical and methodological basis of the work was the scientific works of domestic and foreign scientists-economists devoted to the theory and practice of researching the finances of organizations, managing financial resources. The works of Alekseev M.M., Balabanov I.T., Blank I.A., Bocharova V.V., Kovaleva A.M., Kovalev V.V., Sheremet A.T. and others are based on the works.

1. Theoretical foundations of financial planning in the enterprise

1.1. Essence, meaning, principles of financial planning in the enterprise

Financial planning - (English, financial planning) - a type of management activity associated with determining the financial conditions of the enterprise for the effective implementation of planned targets.

The purpose of financial planning is to provide financial resources (in terms of volume, directions of use, objects and in time) of reproduction processes in accordance with planned targets and market conditions. Financial planning at the enterprise is interconnected with the planning of economic activities and is based on a business plan. Financial planning is a system of long-term, current and operational plans. In the long term, they determine the main financial indicators, give a financial assessment of changes in the strategic order in the activities of the enterprise. In the current plan, link all sections of the enterprise plan with finances. At the same time, financial planning should play an active role, not being reduced to the calculation of other indicators in monetary terms. First of all, they organize the impact of financial planning on the production and marketing sphere in order to develop a plan for the production and sale of products that provides the enterprise with the best financial results.

Under market conditions, enterprises themselves are interested in realizing their financial position today and in the future. This is necessary, firstly, in order to succeed in economic activity, and secondly, in order to fulfill obligations to the budget, off-budget funds, banks, and other creditors in a timely manner and thereby protect yourself from financial sanctions.

Financial planning is an important element of the corporate planning process. Every manager, regardless of his functional interests, should be familiar with the mechanics and meaning of the implementation and control of financial plans, at least as far as his activities are concerned.

The value of financial planning is as follows:

The planned strategic goals of the enterprise are refracted in financial and economic indicators - sales volume, cost, profit, investments, cash flows, etc.;

Establish standards for streamlining financial information in the form of financial plans and reports on their execution;

The acceptable amounts of financial resources necessary for the implementation of long-term and operational plans of the enterprise are determined;

Operational financial plans create a basis for the development and adjustment of a company-wide financial strategy.

The development of financial plans occupies an important place in the system of measures to stabilize the monetary economy of the enterprise.

The main objectives of financial planning are:

Ensuring the normal circulation of the enterprise's funds, including their investment in real, financial, intellectual investments, the increase in working capital, social development;

Identification of reserves and mobilization of resources in order to effectively use the various incomes of the enterprise;

Observance of the interests of shareholders and investors;

Determination of relationships with the budget, extra-budgetary funds and higher organizations; employees of the enterprise;

Optimization of the tax burden and capital structure;

Control over the financial condition of the enterprise, the feasibility of planned operations and situations;

Ensuring a real balance between the planned costs and income of the enterprise on the principles of self-sufficiency and self-financing.

Financial planning covers the most important aspects of the financial and economic activities of the enterprise, provides the necessary control over the formation and use of material, labor and financial resources, creates conditions for strengthening financial condition enterprises.

Based on the goals facing financial planning in an enterprise, it can be noted that this is a complex, multi-stage process. Financial planning covers a number of interrelated stages (mandatory conditions (components) necessary for the successful organization of financial planning):

Analysis of the financial condition of the enterprise;

Forecasting the financial conditions of management in the planning period;

Definition of financial tasks;

Development of options, financial plan indicators and selection of the best option;

Adjustment of individual financial indicators in conjunction with other tasks of the enterprise plan

Production, program, capital construction, technical development, etc.);

Bringing the tasks of the plan to the departments and responsible executors; organization of accounting and control over the implementation of the plan.

The financial plan of an economic entity is a document reflecting the volume of receipts and expenditures of funds, fixing the balance of income and directions of expenses of the enterprise, including payments to the budget for the planned period. A financial plan is necessary for an enterprise in order to know in advance the financial results of its activities and organize the rational movement of financial resources in accordance with the chosen financial strategy. The main purpose of drawing up a financial plan is to agree on the planned costs for production and social development labor collectives with the financial capabilities of the enterprise.

Financial planning is based on the knowledge and use of objectively valid laws and patterns formulated by economic theory.

Consider the main stages of financial planning (Fig. 1).

Figure 1 - The main stages of financial planning in the enterprise

The first one analyzes financial indicators for the previous period. To do this, use the main financial documents of enterprises - balance sheet, profit and loss statements, cash flow statements.

They are important for financial planning, as they contain data for the analysis and calculation of the financial performance of the enterprise, and also serve as the basis for making a forecast of these documents. Moreover, complex analytical work at this stage is somewhat facilitated by the fact that the form of financial statements and the planned financial tables are identical in content. The balance sheet of the enterprise is included in the financial planning documents, and the reporting balance sheet is the initial base at the first stage of planning.

The second stage includes the formation of a general financial strategy for the medium term. This stage involves the preparation of basic forecast documents, such as a balance sheet forecast, income statement, cash flow (cash flow), which are related to long-term financial plans and are included in the structure of a science-based business plan of the enterprise.

At the third stage, indicators of forecast financial documents are specified and concretized by drawing up current financial plans. In this case, in most enterprises it comes down to the process of drawing up budgets for one calendar year.

At the fourth stage, operational financial planning is carried out by drawing up a credit plan, a cash plan and payment calendars.

The process of financial planning ends with the practical implementation of plans and control over their implementation.

Thus, financial planning is based on the knowledge and use of objectively valid laws and patterns formulated by economic theory, it can be carried out centrally and decentralized. Financial planning is the process of developing and controlling the system of financial plans, covering all aspects of the organization's activities and ensuring the implementation of financial strategies and tactics for a certain period of time.

1.2. Methodology of short-term financial planning and its role in enterprise management

Depending on the predicted period of the movement of financial resources, financial plans are divided into long-term, strategic (drawn up for three, five or more years); medium-term, annual; operational (developed for a month, 15 days, a decade, a five-day period). The terms of the developed plans determine the areas of planning.

Financial planning at the enterprise includes three main subsystems: long-term financial planning; short-term financial planning; operational financial planning.

Each of these subsystems has certain forms of developed financial plans and clear boundaries of the period for which these plans are developed. All subsystems of financial planning are interconnected and carried out in a certain sequence. The initial stage of planning is the forecasting of the main directions of the financial activity of the enterprise, carried out in the process of long-term planning. At this stage, the tasks and parameters of short-term financial planning are determined. In turn, the basis for the development of operational financial plans is formed precisely at the stage of short-term financial planning.

The system of short-term planning of the financial activity of the enterprise is based on the developed financial strategy and financial policy on certain aspects of financial activity. This type of financial planning consists in the development of specific types of current financial plans that enable the enterprise to determine for the coming period all sources of financing for its development, form the structure of its income and costs, ensure its constant solvency, and also determine the structure of assets and capital of the enterprise at the end of the planned period.

The result of short-term financial planning is the development of three main documents: cash flow plan; profit and loss plan; balance sheet plan. The main purpose of constructing these documents is to evaluate financial position enterprises at the end of the planning period. The current financial plan is drawn up for a period equal to one year, broken down by quarters, since such periodization complies with legal reporting requirements. The current financial plans of the enterprise's business activities are developed on the basis of data that characterize: the financial strategy of the enterprise; results of financial analysis for the previous period; planned volumes of production and sales of products, as well as other economic indicators of the enterprise's operating activities; a system of norms and standards for the costs of individual resources developed at the enterprise; the current taxation system; the current system of depreciation rates; average lending and deposit interest rates for financial market etc. To draw up financial documents in the process of short-term financial planning, it is important to correctly determine the volume of future sales (volume of sales). This is necessary for the organization of the production process, the effective distribution of funds. As a rule, sales forecasts are made for three years, the annual forecast is divided into quarters and months, while the shorter the forecast period, the more accurate and specific the information contained in it. In order to control the receipt of actual revenue to the current account and the expenditure of cash financial resources, the enterprise needs operational planning, which complements the short-term one. This is due to the fact that the financing of planned activities should be carried out at the expense of the funds earned by the enterprise, which requires effective control over the formation and use of financial resources.