The most important indicators of social and economic development include retail turnover, which affects both consumption and production. Retail is the sale of goods directly to the consumer.
Retail Features
A number of retail functions:
- providing consumers and suppliers of freight forwarding, information, advertising and consulting services;
- conducting operations to establish prices for goods, their labeling, storage and acceptance;
- payment for goods accepted from suppliers;
- selection and sorting of goods during the preparation of the assortment;
- search for goods needed for trade;
- determination of supply and demand for certain types of goods;
- the study of the current market conditions for goods.
Types of Retail
Given the specifics of consumer services, retail can be divided into parcel, mobile and stationary. In this article, we will consider retail trade in detail. An analysis of retail sales will also be described.
Incomes of the population can be called the basis of the economic development of the Republic of Tatarstan (retail turnover). These revenues are represented by the demand for incoming store goods in the form of a product offer.
Composition of the Republic of Tatarstan
The composition of the Republic of Tatarstan is heterogeneous, it includes public catering enterprises, the sum from the sale of goods to the population through a retail network and the sale of goods to organizations, institutions and enterprises. Purchasing funds of the population and personal consumption are directly related to such a concept as retail turnover. Retail sales analysis is of the utmost importance.
On the one hand, the cultural well-being of the population, the continuous rise and growth of production systematic, on the other hand, are reflected in the dynamics of the Republic of Tajikistan. It, in particular, has an impact on the qualitative and quantitative indicators of the work of trade organizations and enterprises. Indicators that depend on the structure and volume of goods turnover include profitability, profit, income, level and amount of distribution costs, number of trade workers, financial condition of enterprises, payroll fund and others. A thorough analysis and systematic monitoring of turnover plans is of great importance when fulfilling turnover plans, overfulfilling them and finding reserves to increase it. Turnover planning is necessary.
The structure of trade can be divided into the sale of non-food and food products.
The composition of the retail sale of an enterprise includes the sale of goods directly to the public, business entities or legal entities, based on established rules, and revenue for repair services in the product store.
The retail structure takes into account assortment features. Usually, goods are grouped together according to consumer or industrial purposes. There is a retail store for this.
The indicator characterizing the quality and volume of retail trade is called the turnover. Retail turnover is a monetary expression of sales volume, which characterizes the last stage of movement into the sphere of consumption from the sphere of product circulation, stating the recognition by society of the value and cost of the consumer part of the public product, which is a series of certain types of goods. The proportions between supply and demand, consumption and production, money circulation and sales, the structure of the distribution network and volume, labor and material resources. This also makes up the retail turnover. An analysis of retail sales should be carried out regularly.
Types of revenue that relate to retail turnover
- Sale of agricultural products, poultry and livestock directly by subsidiary farms and agricultural enterprises.
- Sale of spare parts, fuels and lubricants, motorcycles and other means for car care at gas stations.
- Maintenance and repair of motorcycles, cars, including the price of spare parts.
- Repair of shoes, clothes, watches, furniture, hats, radio, video, television equipment and other items of consumer services.
- Dyeing and dry cleaning of clothes.
- Printed products in retail stores and by subscription.
- Tailor-made lingerie, clothes, shoes and hats.
- Selling products of their own production and purchased goods by catering enterprises.
- Credit and cash retail products.
- Other revenue.
One of the main indicators for assessing the economic and other activities of trade enterprises is retail turnover. RT includes the sale of goods for personal use to public, institutions and enterprises for the current needs of household and collective consumption for cash. Currently, people spend about 80% of their income on goods. The role of retail turnover in the social development of society, cultural and material standards of living is greatly reduced in conditions of inflation. The volume of retail turnover is not the same as it was before.
In them, RTs need to be evaluated and studied at comparable and current prices. To determine the retail turnover at prices comparable, its actual volume should be divided by the price index for retail goods over a period of price changes. When conducting the analysis, it is necessary to take into account the development of the retail turnover of goods, the satisfaction of demand, the improvement of the structure of goods turnover at the enterprise, the provision of an increase in the share of high-quality products in it, the active impact of goods turnover in shaping the needs and tastes of people. A retail store works for the benefit of the population.
The main tasks of the analysis of retail turnover in connection with the foregoing can be identified:
- the development of optimal tactical and strategic management decisions in the development of the Republic of Tatarstan trade enterprises;
- verification of the implementation of trade forecasts, the development of long-term standards of indicators of trading activity, the satisfaction of consumer demand for certain goods; determination of optimality of plans, validity and tension; determination of the direction of social and economic development of the retail trade enterprise;
- identification of opportunities and reserves, ways to increase the circulation of goods, efficient use of the material and technical base of trade, improving the quality of customer service;
- a comprehensive assessment of the company's activities in trade; generalization, study and quantitative measurement of the influence of factors in the implementation of the plan and the dynamics of the retail circulation of goods.
Retail is the sale of piece goods for personal non-commercial use by the end user.
Nowadays, goods are switched to retail circulation in the following ways:
- sale at trading enterprises of coupons, tickets for travel in all types of transport, lottery, cards for telephones, envelopes, stamps and postcards;
- the issuance of salaries to employees of various goods of the enterprise;
- sale to legal entities, including institutions and organizations of the social sphere of non-food products and production jur. persons who are not social. sphere.
Basically, retailers mark the holidays of the above goods as wholesale, as a result of which they determine the total turnover of goods, which includes wholesale and retail sale of goods. But the main indicator of trading activity affects the turnover of goods. It is important to determine the retail turnover.
Information on retail sales for the month is stored in the accounting register.
Especially it is necessary to highlight the sources of regulatory information that are used in the analysis of households. activities. These include instructive, reference and regulatory materials of government, higher-level organizations, prices, rates, tariffs, standards and approved standards, etc. Widely use electronic sources of information for analysis (directories and databases on electronic media, the Internet and machinegrams).
When analyzing retail turnover, data from business plans of enterprises, plans, statistical and accounting reports, norms, standards, current accounting, strategic and tactical forecasts of social and economic development, timekeeping and personal observations, sources of information that are not included are used. Information is read from displays, data of typograms during its processing. Retail turnover of the enterprise is very important.
Reporting Forms
The main forms of statistical reporting:
- OTZT - “Report on commodity circulation and stocks of goods”.
- OPZT - “Report on the sale and stocks of goods.”
- ORT - “Retail Report”.
In OTT, you can find information on monthly retail sales of goods and a cumulative total from the very beginning of the year. The dynamics of the development of retail turnover of goods is analyzed for the current and past periods. This report shows separately the turnover of catering and retail chains. Also, it can distinguish the retail sale of food products, alcoholic beverages and products of own production.
OPZT contains information on sales of food products in physical terms and in terms of non-food items. This report reflects the actual stocks of products of the retail chain, at catering enterprises and warehouses for the period at the end of the month the report was submitted (displays the main goods and product groups).
How else is the retail turnover of the enterprise analyzed?
ORTs have been compiled since the beginning of the year and there is a cumulative total. The first section provides information on the retail trade of goods and stocks of goods of the retail network, as well as in warehouses at the end of the reporting period. The second section contains information in value and in-kind meters on stocks of durable products and sales to the public. The third shows information on stocks of building materials in the warehouses of the distribution network at the end of the reporting period. The fourth section of the annual report talks about the availability of a distribution network, including seasonal, at the end of the year.
So they conduct an analysis of the activities of the retailer.
In OPZT and ORT, retail turnover is indicated along with other expenses that are not documented, which should be taken into account in the analysis.
In the fruit and vegetable trade, annual, monthly and quarterly “Reports on the movement of potatoes, vegetables and fruits and vegetables” are compiled, which contain detailed information on the consumption, income and residual products. In book trading, enterprises compile annual and quarterly “Reports on the receipt, sale and balances of goods”, which provide information on balances, the sale of wholesale and retail, and the receipt of book goods. Thus, it is easy to track the increase in retail turnover.
RT structure
Microstructure, commodity-group structure, macrostructure and commodity-assortment structure are divisions of the retail turnover of goods.
The microstructure indicates the specific gravity of a certain product of the sales volume of a particular assortment (overalls; coats; suits; winter, summer and demi-season shoes; portable, color and black and white televisions; furniture for the kitchen, bedroom, living room, etc.);
In the commodity-group structure, products are divided by industrial origin, purpose (fruit and vegetables, shoes, furniture, clothes, television and radio equipment, bakery products, rubber products, fuel, timber, etc.);
The macrostructure provides for the division of goods into general and large (non-food and food, industrial and technical purposes and consumer consumption);
In the product and assortment structure, the ratio of various types of products that are included in a certain group is taken into account (women's, men's and children's clothes; children's, men's and women's shoes; furniture for a summer residence, offices, office premises and housing, etc.). This is the structure of retail turnover.
Factors That Affect Structure
The following factors have a great influence on the structure of retail turnover: regional features are national; climatic conditions; geolocation of the region; economic forces; socio-demographic factors, etc.
The following information forms the basis for conducting an economic analysis of the retail turnover of goods: accounting and static reporting, planned indicators, operational data, technical and economic characteristics of the store and socio-economic indicators of the trading environment and areas of activity of the trading enterprise.
Analysis tasks
The tasks of analyzing the retail turnover of goods are as follows: to study the quality of public services; determine the extent of coverage of purchasing funds of people served by a particular company or organization; identify internal reserves and develop measures to eliminate shortcomings and further increase the turnover and service of people; to study the dynamics of retail turnover over several years; study and disclose the reasons that impede or facilitate the implementation of plans for the circulation of goods; to monitor the implementation of the plan for the circulation of goods by product groups and total volume; evaluate the implementation of the plan for organizations and enterprises included in this system; to identify changes in the structure and volumes of the retail turnover of goods, stocks and the receipt of goods; to study the rhythm of the implementation of the retail plan for enterprises and organizations and for the system as a whole.
How is the dynamics of retail turnover calculated?
Analyzing the retail turnover of goods, experts use: acts of audits and documentary surveys; inventory of goods; accounting registers, primary documents and commodity-monetary reports that reflect the movement of goods; plans drawn up by enterprises and organizations on their own; data on socio-economic indicators of the region of activity of enterprises and organizations (purchasing and monetary funds of organizations and enterprises, structure and population, etc.).
RT indicators
What are the indicators of retail turnover?
The analysis of turnover occurs by calculating a variety of indicators, which can be grouped according to certain criteria: specific and volumetric, qualitative and quantitative, natural and cost.
The most widely used in the economic analysis of cost indicators, the most important of which can be called the volume of turnover of goods of organizations and enterprises.
Conclusion
Also, the sale of goods in the assortment in value terms is determined by the methods and forms of trade, groups of buyers and so on. The main indicators in assessing the implementation of the plan for the retail turnover of goods are the cost indicators. We reviewed retail sales and retail sales analysis.