home Success stories Study of the commercial activity of a wholesale enterprise. Organization of commercial activities at a wholesale enterprise - abstract

Study of the commercial activity of a wholesale enterprise. Organization of commercial activities at a wholesale enterprise - abstract

At this stage, the following questions are addressed:

- determination of the need for goods;
- selection of preferred partners (location, assortment and volume of deliveries, price, terms of delivery);
- organization of economic relations in trade;
- establishment of contractual relations with suppliers;
- control over the execution of supply contracts;
- establishment of direct economic relations with manufacturers.

Formation of assortment and management of commodity stocks at the enterprise. This block is connected with the fact that there is a selection of groups, subgroups, types and varieties of goods, taking into account demand for maximum customer satisfaction. Inventory management involves ensuring uninterrupted trade, reduces production and distribution costs. Commercial work, but wholesale of goods. Here it is very important to choose the right partner for commercial activities, successfully conduct operations with him to register the sale of goods and organize control over the fulfillment of the terms of the contract. Commercial work for the retail sale of goods. Retailers sell goods directly to the public. Therefore, commercial workers must take the initiative, but the choice of rational methods of sale, for quality service, must resist competitors and ensure profit.

Any activity, including commercial, has a certain focus and is organized to achieve the set goals, which can be called the goals of functioning. Being an attribute of the market, commerce is formed on its principles, which serve as an indispensable condition for its development. The market acts as a system of economic relations between sellers and buyers, the basis of which is the purchase and sale of goods, i.e., commercial activity. Its goal is to increase income in trade, subject to the satisfaction of customer demand.

In the domestic economic literature, there are various definitions of commercial activity.

Here are the most common ones:

* commerce - “bargaining, trade turnover, merchant crafts” (according to the definition from explanatory dictionary IN AND. Dahl);
* commercial activity - commodity-money exchange, during which goods from the supplier become the property of a trading enterprise with a focus on the needs of market demand;
* commercial activity - a special type of activity associated with the sale of goods, on which the final results of a commercial enterprise depend;
* commercial activity is everything that ensures the maximum profitability of a trade transaction for each of the partners, while taking into account the interests and needs of consumers;
* commercial activity - a set of operations that ensure the sale and purchase of goods and, together with trading processes, constitute trade in the broadest sense of the word;
* commercial activity - operational and organizational activities for the implementation of operations for the exchange of inventory items in order to meet the needs of the population and make a profit.

In the transition period to the market, when the role of the commercial activity of trading enterprises increases, a more complete disclosure of its essence and content is required. In the monograph of Professor F.G. Pankratov and Professor T.K. Seregina traces an objective approach to commercial activities. The essence of the problem under consideration is formulated as follows: “The commercial activities of trade organizations and enterprises cover the issues of studying the demand of the population and the market for goods, identifying and studying sources of income and suppliers of goods, organizing rational economic relations with suppliers, including the development and submission of applications and orders for goods , conclusion of contracts for the supply of goods, organization of accounting and control over the fulfillment of contractual obligations by suppliers. At the same time, the authors distinguish commercial work in trade separately and characterize it as follows: “Commercial work is a vast area of operational and organizational activities of trade organizations and enterprises aimed at completing the processes of buying and selling goods to meet the demand of the population and make a profit.” This approach specifies and predetermines the direction of the functions of commercial activities related to the purchase, promotion of goods from the supplier to the consumer and their sale to the final buyer.

A broader interpretation of the essence of commercial activity was given by Professor B.A. Reisberg: “Now the term “commercial activity” has begun to be interpreted broadly and means not only directly trading, but also other types of entrepreneurial activity.”

Further, the author specifies that with a simple formula for a trade transaction: “goods - money” when selling and “money - goods” when buying, the real picture of a commercial business is more complex. Commercial business includes sourcing, purchasing a specific product, securing it, transporting it to the point of sale, selling and after-sales service.

Commercial work must be accompanied by commercial actions and decisions based on the conditions of a specific external environment and market conditions.

where - the coefficient of release of the car on the line;

The duration of the car on the line, h;

Estimated vehicle mileage, km/h;

Mileage utilization rate;

Load capacity utilization factor; the coefficient is selected depending on the class of cargo; for the first class it will be equal to 0.9, for the second - 0.8, for the third - 0.6;

Average trip length with cargo, km;

Downtime under loading, unloading for a ride, h

where - the rate of downtime during loading, unloading, min / t.

Freight turnover is calculated by the formula:

The total mileage of the car is found by the formula:

where is the average daily mileage of the car, km;

Car-days at work.

Car-hours in operation are calculated by the formula:

The annual output per one average listed autoton is calculated as follows:

in tons: (2.10)

in ton-kilometers: (2.11)

Substituting the initial data into formulas (2.3) - (2.11), we calculate the technical and operational performance of the ATP.

According to the results of calculations, table 2.1 is filled in.

Table 2.1 - Performance indicators of ATP

Indicators	Notation	By ATP for the year
Industrial base
1. Average number of cars, units 2. Total carrying capacity of vehicles, t
Production program for the operation of vehicles
3. Volume of transportation, thousand tons 4. Freight turnover, thousand t-km 5. Total mileage of cars, thousand km 6. Car-hours of work, thousand hours		63610,8 1590,27 1204,68 47267,5
Technical and operational indicators
7. Production rate of vehicles per line 8. The duration of the car on the line during the day, h 9. Estimated vehicle mileage, km/h 10. Load utilization factor 11. Downtime for loading and unloading per trip, h 12. Mileage utilization rate 13. Average length of a trip with a load, km 14. Average daily mileage of one car, km 15. Annual output per one average listed autoton: in ton-kilometers		188,6 636,10 11903

Thus, we determined the average number of cars on the list (it was 25 cars). The volume of transportation amounted to 63610.8 thousand tons. The cargo turnover is 1590.27 t-km. The total mileage of the car is 1204.68 thousand km. Car-hours in operation amounted to 47267.5 thousand. hours, and annual output in tons 636.10; in ton-kilometers 11903 t-km.

Profitability of production is calculated by the formula:

The profitability of transportation is determined by the formula:

We determined the tariff for the transportation of goods and the financial results of the work of the ATP. As a result, the tariff for 1 ton is 918,442 rubles; the tariff for 1 dispatch of cargo is 2,202,906 rubles; the tariff per ton-km is 19,134.2 rubles; for 1 km run is equal to 24,217.6 rubles. And also determined the profitability of production amounted to 28.29% and the profitability of transportation amounted to 28.19%.

Due to its apparent simplicity, requiring no preliminary preparation and time-consuming collection of information, SWOT analysis has become a widely used tool. Unfortunately, the strengths of this tool are offset by haste of application and lightness of judgment, leading to impractical (sometimes meaningless) results.

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1. Theoretical essence of the organization of wholesale trade

1.1 The concept and role of wholesale trade

Wholesale trade in the commodity market is constituent part areas of circulation. Through wholesale trade, the accumulation and movement of goods in space and time is managed, and almost all commodity resources pass through. It is an important lever for maneuvering commodity resources both across regions and commodity markets. Through wholesale trade, the consumer influences the producer in the direction of balancing supply and demand, and consumers are provided with the opportunity to purchase goods within their financial capabilities and in accordance with their needs.

The purpose of wholesale trade is to bring the objects of sale and purchase of goods, services from one economic entity to another and / or end consumer. Wholesale trade, unlike retail, occupies an intermediate stage in commodity circulation. Such mediation occurs when manufacturing enterprises do not have the opportunity to bring their products to retail on their own. trading network, and stores are not able to organize the delivery of goods directly from industrial enterprises for many reasons of an objective nature.

The objective need for wholesale enterprises is caused by production, transport and trade factors. The main ones are:

Accommodation industrial enterprises by regions of the country, taking into account the sources of raw materials and other conditions;

The level of specialization of manufacturing enterprises;

Conditions for the transportation of goods, the remoteness of the retail network from product suppliers;

A wide range of goods sold, their physical and chemical properties, non-compliance of the production range with the trade;

The scale of the stores' activities (value of their turnover), the state of the material and technical base of the retail trade, the discrepancy between the period of sale and the time of production, associated with the seasonality of the production and consumption of certain goods (sugar, potatoes, vegetables, sporting goods, shoes, Christmas tree decorations, etc.). P.).

These specific conditions for the activity of manufacturing and retail enterprises require the creation and accumulation of certain stocks, most of which are concentrated in the wholesale link.

Wholesale trade helps to save costs and improve the efficiency of the entire sphere of commodity circulation. In particular, the storage of stocks of goods in the wholesale link is cheaper than in stores. Delivery of goods to a retail network from wholesale depots, as a rule, requires lower costs compared to their transportation from manufacturing enterprises.

The purpose of wholesale trade is to meet the demand for goods at a convenient time for the consumer. The objectives of the development of wholesale trade are: creation of a developed structure of commodity circulation channels capable of maintaining the necessary intensity of commodity flows; ensuring savings in distribution costs and high efficiency of the entire system of circulation of goods in the country; mobilization of financial resources necessary to finance the process of product distribution.

1.2 Types of wholesalers

The needs of the consumer goods market must be met by two main types of wholesale organizations:

Large wholesale structures of a national (federal) scale. These organizations must ensure the wholesale circulation of large consignments of goods to consumers throughout the territory or in a number of regions of the country. Federal organizations are designed to form the structure of distribution channels for large domestic manufacturers and create favorable conditions for foreign suppliers of quality goods to enter the Russian market. They should act as a guarantor of the strategic stability of the consumer market as a whole and solve many problems of the development of domestic trade. This link should ensure the sustainability of the development of the entire national wholesale trade system;

Wholesale enterprises of regional scale. This structure represents the basis of the national wholesale trading system, its inner contour (wholesale structures of the regional level). Wholesale enterprises of the regional level (autonomous or independent structures) must purchase goods from wholesale enterprises of the federal level and directly from commodity producers and bring them to retailers in their service area. In the zone of activity of these structures there are marketing divisions of local industrial enterprises and wholesale structures of large retail organizations. The main task of this wholesale link is to provide goods to regional commodity markets and stimulating the formation of such types of organizations that would maximally satisfy the requirements of commodity producers.

Each type of wholesale enterprises can exist in various forms.

Independent wholesalers are enterprises specializing in wholesale trading activities that carry out a full range of purchasing and marketing operations with the transfer of ownership of the goods to the wholesale link. They must perform a wide range of operations for the processing of commercial mass, create conditions for the entry of large manufacturers and retailers into the market.

Intermediary wholesale structures - “enterprises-agents”, “enterprises-brokers” (distributors) that do not use the transfer of ownership of goods to them in their activities, act on behalf of the client and mainly at his expense.

The organizers of the wholesale turnover are commodity exchanges, wholesale fairs, auctions, wholesale food markets.

Commodity exchanges serve the wholesale turnover of standardized goods.

Wholesale fairs ensure the expansion of the consumer market through the establishment of interregional and interstate economic ties.

Auctions are a kind of intermediary organizations that promote the circulation of goods, where trade is conducted by the method of open bidding.

Wholesale trade markets create conditions that ensure free access to the market for all suppliers of agricultural products and food.

Wholesalers are important element wholesale infrastructure, the main task of which is to create conditions for the organization of wholesale trade.

1.3 The specifics of the organization of the work of commercial departments of wholesale organizations

Commercial work is carried out by the apparatus of specialists. At the same time, modern computer technologies are used. The main content of commercial work in wholesale organizations:

Information support for commercial activities;

Determining the need for goods;

Selection of partners for establishing economic relations and promotion channels;

Commercial activities to establish economic relations between partners;

Organization of wholesale purchases of goods;

Commercial activity on wholesale sales of goods;

Commercial activities for organizing the retail sale of goods;

Commodity resource management.

The structure of the commercial department is determined by what functions the wholesale organization performs, how wide the range of goods purchased and sold by it, how many suppliers and buyers it has, etc. In general terms, the commercial service of the wholesale trade organization may have the structure shown in Fig. one.

Rice. 1. Approximate structure of the commercial service of a wholesale enterprise

Each of the departments of the commercial service performs certain functions related to the solution of their tasks.

Providing the wholesale enterprise with the necessary marketing information;

Carrying out a complex of marketing research related to consumer demand and market conditions, supply of goods to suppliers, etc.;

Analysis and assessment of the market situation;

Formation of the company's image. The Purchasing Department provides:

Search for suppliers of goods;

Justification, selection of organizational forms of procurement;

Organization of wholesale purchases;

Procurement documentation;

Monitoring the execution of contracts.

The sales department performs the following functions:

Choice of forms of wholesale;

Development and signing of supply contracts;

Wholesale organization;

Documentation of wholesale sales;

Inventory management;

Monitoring the execution of supply contracts.

The following operations are carried out at the warehouses of the wholesale enterprise:

Acceptance of incoming goods in terms of quantity and quality;

Organization of storage of goods;

Acquisition of goods at the request of buyers;

Loading of completed goods on transport and sending to buyers;

In my work sales department interacts with each other, as well as with other departments of the wholesale enterprise (economic planning, legal, accounting, dispatching, etc.).

1.4 Analysis of the development of wholesale trade in Russia

It is obvious that the growth of the GDP of the Russian economy to a large extent depends on the wholesale trade market. Although the latter already existed during the time of the Russian Empire, and during the period of the USSR, it made the greatest leap in development after perestroika and the economic reforms it caused in the country. According to 2015 data, this segment provided about 10% of the total gross domestic product.

Today, the wholesale trade market can be conditionally divided into two sections - raw materials and processed products. In the first sector, one can also single out the sale/purchase of semi-finished products. As for the general structure, it is approximately the following.

About 40% is formed from a variety of semi-finished products, scrap, as well as other products of non-agricultural origin. 20% is accounted for by the sale of food and tobacco products. 15% of the wholesalers' revenue is generated through the sale of non-food items popular consumption.

An analysis of the wholesale trade market shows that today there are practically no large enterprises under state control, almost all former Soviet trusts and trade associations have been privatized and are in the hands of private investors. The share of the state today accounts for no more than 5% of such property.

A feature of domestic business is the relatively weak presence of major players in the regions. There, distributors have much better horizontal ties with retailers. outlets, wholesale is less in demand. About 30% of all sales are in the Moscow region, which is not too surprising, given the number of people living there and the higher level of well-being compared to the rest of the country.

Experts predict the growth of the sector (in the case of growth of the entire economy) in the coming years, but also note a number of significant problems that prevent this. Eliminating them will help even more efficient development. First of all, there is an oversupply state regulation. Obtaining all the necessary approvals and certificates sometimes drags on for months.

Serious dissatisfaction of the participants of the wholesale trade market with abuses of power by certain representatives of the authorities is also noted. Many of them "collaborate" with other business structures and try in every possible way to make life difficult for their competitors, for example, by organizing frequent unscheduled inspections. Or, on the contrary, they persistently offer to “be friends” with them, threatening them with various troubles in case of refusal.

Among other factors, it can be mentioned that entrepreneurs still do not pay enough attention to the possibilities of Internet resources. Thus, they seriously lose revenue and, at the same time, lose the consumer to more advanced competitors.

An analysis of the wholesale trade market indicates the relevance of the so-called "direct purchase" programs. Those distributors who have managed to train their staff to focus on the needs of the consumer and to flexibly change the purchasing strategy depending on the requirements of the situation, achieve greater success than their colleagues.

Also very important is the constant work on cost optimization. Timely investment in logistics technology, storage capacity and the latest software- these are not extra "show-offs" that you can do without, but a competent strategy that provides solid dividends in the future.

In addition, it is vital for sellers to establish a trusting relationship with the manufacturer. To solve this problem, wholesale market experts recommend following a few simple rules. First, you need to try to conclude long-term supply agreements. Secondly, to show interest in the business of partners, to find additional opportunities for deepening interaction.

Thirdly, it is worth showing loyalty to the manufacturer: not only to fulfill their obligations in terms of payment and the volume of sampling of goods in a timely manner, but also, for example, to help him in various marketing research. In general, if it is possible to provide additional service, you should try to do it.

One of the trends of modern business is the dominance large networks. Naturally, it is better for such companies to work with operators who specialize not in one, but in various sectors of consumer goods and food production. It is more convenient plus significantly reduces costs and costs of the solution. organizational issues. In this regard, more and more participants in the wholesale market are trying to move in the direction of universalism.

2. Analysis of the activity of a wholesale trade enterprise on the example of LLC "Fargo-S"

2.1 Organizational and economic characteristics of Fargo-S LLC

Fargo-S LLC is located at the address Rostov Region, Rostov-on-Don, Lenina Street 12, office. 151.

The founder of this company is its CEO Krupin Yuri Alexandrovich. On June 22, 2013, the company received the OGRN - 1125194032240. In accordance with the charter, the main activity of the enterprise is the sale of waste and scrap.

LLC "Fargo-S" is a medium-sized wholesaler of ferrous scrap metal ZA (steel scrap).

In addition to the main activity, the company is also engaged in the processing of metal waste and scrap, as well as storage and warehousing (Figure 2.1).

Figure 2.1 - Scrap storage site of Fargo-S LLC

Figure 2.1 shows the scrap storage site of Fargo-S LLC.

The main clients are legal entities of the Rostov region and adjacent regions. Lots are accepted of various weights, while customers who hand over a lot of scrap weighing more than 10 tons have significant advantages in working with this enterprise. Purchasing managers of LLC "Fargo-S" often go to the client to evaluate the future batch. Settlement with counterparties is carried out in cash and non-cash forms.

Batches of scrap metal are presented for testing for explosiveness, and accompanying documents are also required, which must indicate the type, weight, brand, group and category of waste.

This society has the right:

Participate in associations and other associations;

Collaborate with any public organizations;

Acquire and sell goods of other companies, including foreign ones, in the Russian Federation and abroad;

Exercise your rights and bear responsibility for obligations.

The organizational structure of any enterprise has a great influence on building inter-economic relations with partners and establishing relationships between departments of the company.

In order for management decisions to be implemented in a timely manner and to have the opportunity to monitor their implementation in the organization, information communication is carried out. Depending on the organizational structure, information communication is carried out at the enterprise.

It can be said that every medium-sized wholesale trade enterprise begins its activity by building an enterprise according to the type of a linear management structure. As the enterprise develops, the enterprise expands, thereby increasing the need to empower employees with managerial functions. The General Manager is in charge of fundamental issues. Therefore, we can say for sure that the organizational structure of Fargo-S LLC is a linear - headquarters structure (Fig. 2.2).

A linear management structure is an organization in which a subordinate is subordinate to only one boss, only through one boss does the subordinate receive all instructions. The boss is responsible for the actions of his subordinate.

With a linear - staff structure of management, the division of the functions of the manager and their distribution among departments of different levels is provided. The line manager only coordinates the activities of the departments.

Figure 2.2 - Organizational structure of Fargo-S LLC

Figure 2.2 shows the organizational structure of a line-headquarters type at a medium-sized wholesale enterprise Fargo-S LLC.

The tasks of management and control in Fargo-S LLC are performed by the General Director. In his direct subordination are: Deputy Director for Procurement, Deputy Director for Sales, managers for working with VIP clients, chief accountant, head of the personnel department, safety engineer and head of the documentation department.

The General Director at Fargo-S LLC is not only a manager, but also a founder. This cannot but affect the specifics of the company's management, since he is personally interested in the growth of the financial profit of the enterprise.

The Deputy Director for Procurement in his activities is guided by orders and orders of the General Director, job description and normative legal acts. The Deputy Director must know the main legislative and legal acts regulating the activities of the company, modern economic and practical relations in this area, planning and management of procurement activities, as well as other aspects of wholesale business.

The purchasing department is one of the main structural divisions of a wholesale trade enterprise. In this department, decisions are made on the purchase of scrap, its quantity, supply contracts are concluded, a supplier is selected, and the amount of inventory is predicted. Correct accounting goods and its documentation is of great importance for procurement planning. Decisions on new purchases are made on the basis of financial and economic documents.

The Deputy Sales Director should know the prospects for the economic and social development of the company and the industry, market conditions, advanced and scientifically based experience in the development of a wholesale trade enterprise, tax and environmental legislation.

The sales department is also leading structural unit wholesale trading company. The main task of this department is to increase the amount of ferrous scrap sold. The primary tasks of the department are: sales promotion and forecasting.

VIP account managers are, in other words, key account managers. They bring the main part of the profit to the enterprise, concluding agreements with permanent and large partners. It is these managers who go to the seller's territory to evaluate the batch of his metal, as they have sufficient experience and qualifications to independently represent the interests of the company, conclude new contracts and correct old ones. If necessary, managers carry out work to stimulate the market with the help of a system of discounts and bonuses.

The chief accountant is the head of the accounting department, which collects and accumulates information about the property and finances of the enterprise. Accounting - a source of information about the receivables and credit debt of the enterprise. Such information is necessary for the general director to predict economic indicators, make decisions in all areas of the enterprise, and exercise financial control.

The head of the personnel department is the head of the department, which is responsible for staffing the organization with appropriate specialized employees. Employees of the personnel department are engaged not only in the search for new personnel, but also in their adaptation at the enterprise, training, advanced training, as well as social issues of the enterprise.

The safety engineer is responsible for maintaining documentation on labor protection and fire safety at the enterprise. Also, the duties of an engineer include monitoring compliance with safety regulations in the company's divisions, attesting workplaces, interacting with regulatory authorities, conducting metrological control of measuring equipment, preparing reports and various other documents.

The head of the documentation department directly manages and is responsible for the work of the department. Office work is a specific activity for the preparation and execution of documents, their storage and processing. From the correct preparation of documents depends largely on the adoption of managerial decisions. The documents reflect all aspects of the enterprise, which is why when checking the work of the company, first of all, they analyze financial and commercial documents.

LLC "Fargo-S" is a dynamically developing enterprise that is engaged in the procurement of ferrous scrap. This company works for the long term, trying to offer the most optimal solutions.

General Director Krupin Yu.A. Among the goals and objectives of the enterprise, there are two main ones:

Increasing production volumes by improving quality to reinvest the released cash in production;

Interaction with company employees to establish a link between their personal responsibility for the quality of work performed and the company's image.

Company policy is a system of principles by which the company forms and implements its activities. The company's policy is built in accordance with the goals and objectives. But these are just the basic settings, the general director of the company, with all this, is free to make managerial decisions. Among the activities of Fargo-S LLC, the following can be distinguished:

Improving the quality system by taking timely response measures;

Equipment of workplaces in accordance with sanitary and hygiene requirements;

Increasing the material and moral satisfaction of the company's employees;

Systematic training of employees in order to improve their professional level;

Recruitment of highly qualified employees;

Creation of new jobs;

Entering the international market.

2.2 Organization of commercial activities of a wholesaler

One of the main functions of wholesale trade is the systematic regulation of sales, the ratio of the supply of a product to its demand. The functioning of the national economic complex is closely connected with the development of wholesale trade, which works to saturate the domestic market and growing needs. In modern conditions, wholesale trade enterprises are completely autonomous and independent in choosing the range of goods and functional orientation.

Commercial activity is a part of entrepreneurial activity that covers only the sphere of circulation and does not imply the production of goods and the provision of services. The entrepreneur always seeks to purchase resources in accordance with his commercial goals. Therefore, any activity aimed at acquiring material and technical assets for the purposes of circulation on the market can be called commercial activity.

Today there is a problem of definition of commercial activity for the purposes of the taxation. Thus, in accordance with the current Russian legislation, the criterion for classifying a company as a commercial one is that the enterprise has profit-making goals. It should be noted that the form of ownership and organizational - legal form organization doesn't matter.

The subject of commercial activity can be not only goods, but also services, as well as objects of intellectual value, since they, along with goods, have real and potential utility.

The functional structure of a wholesale trade enterprise is largely determined by the scope of its activities.

A characteristic feature of the activity of Fargo-S LLC is a large number of labor operations.

The main activity of Fargo-S LLC, according to OKVED and the charter of the enterprise, is the wholesale trade in waste and ferrous scrap.

Commercial activity in wholesale trade involves the following functions:

Improvement of inter-farm relations;

Selection of methods and forms of wholesale trade;

Strengthening interaction with retailers;

Improving the system of storage and warehousing;

Organization of financial management.

The key point in the wholesale trade of goods is to find your target segment, in other words, to establish a sales market.

With the possibility of a free search for sellers and buyers, the average wholesale trade enterprise needs to plan economic relations as competently as possible. All relationships are built on a contractual basis. The contract is the main economic and legal evidence of the fact of the purchase and sale transaction.

The existing market relations have led to a fundamental change in the structure of contractual relations. Sellers and buyers are equal partners who build activities in accordance with financial gain.

The result of the commercial activity of any trade enterprise is the amount of turnover. This indicator is largely influenced by the sales promotion policy of a trade enterprise, which includes activities aimed at the consumer, intermediaries, and organization personnel.

A specific feature of the organization of the activity of a wholesale trade enterprise, including a medium-sized one, is that during the movement of goods there is a change in the form of value, that is, a technological process is carried out.

The technological process is a set of methods and operations for the promotion of goods, the preservation of consumer properties, aimed at bringing the goods to the consumer. AT this process the processing of commodity flows from purchase to sale is provided. Also, the technological process includes acceptance by quality and quantity, storage, transportation and movement of goods.

Financial results activities of Fargo-S LLC are presented in the financial statements for 2014. and 2015 (Table 2.1).
Table 2.1 - Dynamics of labor productivity for 2014 and 2015

From table 2.1 it can be seen that this enterprise is successfully developing, this is evidenced by the growth of the main indicators of the company's activity.

The growth in revenue from the sale of scrap in 2015 compared to 2014 amounted to 131.8% (increase - 91465 thousand rubles).

Fargo-S LLC is experiencing an increase in the number of employees from 208 people in 2014 to 227 people in 2015. This fact speaks of the stability of the enterprise, its systematic expansion and the management's concern for its employees.

In 2015, fixed assets were commissioned in the amount of 870 thousand rubles, equipment in the amount of 36 thousand rubles was removed.

For a complete presentation of the main performance indicators of a commercial enterprise, it is necessary to consider the indicators of the movement of fixed assets.

Renewal coefficient - the ratio of the value of the introduced fixed assets to the value of fixed assets at the end of the study period. This ratio shows what part of the value of fixed assets is occupied by new fixed assets.

, (1)

Where OPF cc - the cost of received fixed assets for the year;

OPF kg - the cost of fixed assets at the end of the year.

all formulas are in the archive with the work ;

The retirement rate is the ratio of the value of withdrawn fixed assets to the value of fixed assets at the beginning of the period under study. This coefficient shows what share of fixed assets has retired from circulation due to dilapidation and obsolescence.

all formulas are in the archive with the work, (2)

Where Ф vyb - the cost of fixed assets retired;

Fng - the value of fixed assets at the beginning of the year.
wholesale business analysis

Growth coefficient - the ratio of the sum of the value of the growth of fixed assets to the value of fixed assets at the beginning of the study period. This ratio shows how much of the fixed assets added or decreased in relation to the total value of fixed assets.

Where (Ф centuries - Ф vyb.) - the sum of the value of the increase in fixed assets.

all formulas are in the archive with the work;

Depreciation ratio - the ratio of the sum of the depreciation cost to the original book value of fixed assets. This ratio shows the level of depreciation of fixed assets.

Where I - the amount of depreciation of fixed assets;

OPFp - the initial cost of fixed assets on the relevant date.

The shelf life ratio is the ratio of the residual value to their replacement cost. This ratio shows what proportion is the residual value of fixed assets from the initial cost for the period under study.

Where OPF ost is the residual value.

We present the calculation data in the form of a table (Table 2.2).

Table 2.2 - The movement of fixed assets of the enterprise

The name of indicators	2014	2015
Refresh rate	1,0	0,47
Retirement rate	0	0,07
growth rate	0	1,64
Wear factor	0	0,14
Acceptance factor	0,85	0,86

The calculation of the indicators of the movement of fixed assets of the enterprise shows that the renewal coefficient decreased in 2015 by 0.53. The retirement rate increased by 0.07, which indicates that the company is withdrawing obsolete equipment from circulation. The growth rate also increased compared to 2014 by 1.64. The wear factor in 2015 was 0.14. The shelf life coefficient in 2014 was 0.85, and in 2015 it was 0.86, this fact indicates that this enterprise, the balance sheet consists of new equipment.

When developing effective system financing, there is always a dilemma of combining an enterprise's investment in its development, planning cash receipts for this and keeping credit debt at the lowest possible level.
analysis of the activity of the wholesale trade enterprise

The current problem of the Russian economy is the underutilization of production capacity, which is associated with sales problems. It can also be said that many enterprises have an outdated infrastructure. It is of great importance to update the material and technical base for the successful solution of modern problems of the development of the organization and the industry.

Investments - long term investment material values in the development of the company to provide factors of production. The most important are real investments.

The objects of investment activity are fixed assets (created or updated). Investment activity at the enterprise develops in two directions:

Investing in shares of other companies for profit;

Expansion of your own enterprise through the construction of fixed assets, the purchase of land, and more.

Among the investment activities of Fargo-S LLC, the main ones can be distinguished, among them are the following:

Choice of dividend policy;

Debt and working capital management;

Development of credit policy;

Analysis and development of financial and tax policy;

Cost management, including depreciation.

2.3 Organization of wholesale trade in ferrous scrap in Fargo-S LLC

In modern conditions of increasing the amount of steel smelting, improvement and development of industry, ferrous scrap is a very important raw material. The growing demand for raw materials and the limited secondary market create demand for ferrous scrap. This causes an increase in competition in the purchase of scrap, this process is accompanied by an increase in the price of this raw material.

Ferrous scrap wholesale trade, like any other commercial activity, is subject to regulation.

The main regulatory legal acts within which the organization under study operates are the following:

1. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993).

2. Civil Code of the Russian Federation dated November 30, 1994 No. 51 - FZ, as amended. dated 05.05.2015 No. 124 - FZ.

4. Federal Law "On Production and Consumption Wastes" dated June 26, 1998 No. 89 - FZ

5. Federal Law “On Licensing certain types activities” dated 04.05.2012 No. 99 - FZ

6. Normative legal documents, adopted by the Government of the Russian Federation and state authorities of the Rostov region.

The Constitution of the Russian Federation determined the most important principles of the activity of a commercial enterprise, in particular, the organization of the wholesale trade in ferrous scrap.

The Civil Code of the Russian Federation outlined the relationship between the parties who entered into the contract, the relationship between debtors and creditors, as well as the very concept of organization and entrepreneurial activity.

The Code of Administrative Crimes of the Russian Federation defined offenses in the economic sphere and the responsibility of persons in the field of ferrous scrap circulation.

The Federal Law “On Production and Consumption Wastes” laid the foundations for regulating the trade in scrap as a secondary raw material and an additional resource for industry. It delimited the powers of the state federal, regional and local authorities in the field of circulation of secondary raw materials.

The Federal Law “On Licensing Certain Types of Activities” regulates relations between federal executive authorities, executive authorities of the constituent entities of the Russian Federation, legal entities and individual entrepreneurs in connection with the licensing of certain types of activities.

The main principles of state regulation in the field of circulation of ferrous scrap are:

1. Complex processing of waste of all types.

2. Reducing the amount of waste and their involvement in economic circulation.

3.Ecological validity of metal waste disposal.

The most important aspect of the development of a wholesale trade enterprise specializing in the purchase and sale of ferrous scrap is the assessment of market conditions and forecasting prices for scrap when it is purchased by scrap processing organizations and metallurgical plants. Today there is a need for scientific development of the problem of organizational and economic methods for studying the process of analyzing and forecasting prices for secondary raw materials in order to increase the competitiveness of an enterprise in the purchase and sale of scrap.

Establishing this kind of evidence-based methodology would enable the organization to more efficiently allocate its resources to minimize the purchase price and maximize the selling price.

For the modern Russian economy, ferrous scrap is the most important secondary raw material. The following trends in the development of the ferrous scrap market can be distinguished:

1. The volume of demand for scrap in Russia is growing, this is due to an increase in the volume of smelting, casting and rolling of steel.

2. Limiting the amount of recycled resources leads to its shortage.

3. With the strengthening of market ties, market participants and the industry itself become larger.

4. The share of lightweight scrap is increasing, which entails an increase in the costs of its processing.

5. Large territorial dispersal and remoteness of enterprises processing industry and metallurgical plants leads to an increase in the cost of transporting raw materials.

6. There is an increase in prices for ferrous scrap.

The relationship of the most important market participants is its structure. The elements of the ferrous scrap market structure are scrap sellers, suppliers and consumers of scrap (Fig. 2.3).

Figure 2.3 - Market structure of ferrous scrap

Figure 2.3 shows the structure of the ferrous scrap market. The elements of this structure are scrap collectors, suppliers, consumers.

Pricing in the market of secondary metals has its own distinctive features. Processing plants set prices for the purchase of scrap in accordance with their production needs and the balance of raw materials in their own warehouses. Thus, the purchase price of the consumer is formed. Based on these prices, scrap suppliers set prices for scrap purchases from scrap dealers.

The most important condition for the development of the commercial activities of scrap suppliers is to follow the market conditions, the dynamics of prices for the purchase and sale of scrap. This fact allows wholesale trade organizations to effectively organize logistics activities for the distribution of scrap flows, which helps to increase the profitability of the enterprise.

LLC "Fargo-S" regularly develops and updates the model of the behavior of this enterprise in the market. In an unstable market, for this they review the budget, various plans and forecasts.

The model of the organization's behavior in the market is developed in several stages. The first stage is price forecasting. The managers of the studied enterprise, when forecasting prices, use three main methods:

1. Method of multiple regression.

2. Box-Jenkins model.

3.Method of expert forecasting.

The concept of multiple regression was first used in 1908. in Pearson's work. Today it is one of the most common methods in econometrics. The essence of the method is to analyze the relationship between several independent variables (also called regressors or predictors) and a dependent variable. In Fargo-S LLC, this method is used to solve demand problems in the analysis of production costs. When using this method, the degree of influence of each factor and their cumulative impact is determined.

The Box-Jenkins model is used to analyze financial series. At the enterprise under study, this model is used to predict and analyze the volume of investment in production.

The method of expert forecasting is a method based on the intuitive judgments of an expert regarding the object under study. This method is based on the available information about the enterprise and the market. With its help, we can assume the prospect of development of the organization under study.

Very often, managers are faced with a situation of uncertainty and risk, the success of an enterprise, in this case, depends only on the ability of an individual manager to predict the results of his work. Therefore, in LLC "Fargo-S" managers take part in the development of a model of the enterprise's behavior in the market, thereby linking the behavior model with forecasting.

The next stage of the behavior model is pricing. In conditions of limited resources, the most important factor is the radius of the supply of scrap. Another important factor successful development wholesalers is a differentiated approach to scrap dealers and consumers. To a lesser extent, the issue of pricing is affected by the availability of potential scrap reserves and the structure of scrap generation. Therefore, the approach to pricing requires the construction of a competent pricing policy.

The last stage in the development of an enterprise behavior model is the analysis of the information received and their implementation in commercial activities. The application of the obtained results allows LLC "Fargo-S" to quickly respond to market changes and optimize the flow of ferrous scrap.

Fargo-S LLC works mainly with clients from the Rostov region and the North Caucasus. The company under study is not a monopolist in the ferrous scrap market. The main competitors are the following companies:

1. Geotsin LLC, Rostov-on-Don;

2.OOO "Rosttechnomet", Rostov-on-Don;

3.LLC "Flagman-MT", Voronezh;

4.OOO "Phoenix C", Pyatigorsk;

5.OOO "Novorosvtormet", Novorossiysk.

Fargo-S LLC occupies its niche in the market thanks to mutually beneficial relationships with partners built on a long-term basis. The organization is responsible for its obligations, as well as key partners. Such exactingness is the key to long-term profitability.

3. Proposals for improving the organization and development of the enterprise in the wholesale trade

Behind last years the role of wholesale trade has changed radically. First, there has been a significant increase in competitors in this industry. Today, the process of creating a wholesale market structure has been completed. The wholesale trade market is quite developed and practically filled, so the enterprise can develop only at the expense of competitors' niches. Secondly, many retailers tend to work directly with scrap processing plants. These circumstances are forcing wholesalers to work in increasingly harsh and changing conditions of the modern economy.

Figure 3.1 - A set of proposals for improving the organization and development of a medium-sized enterprise

Figure 3.1 presents a system of proposals for improving the organization and development of a medium-sized enterprise in wholesale trade. Offers are presented in the following areas: management, work with personnel, use of space for scrap storage, as well as in the field of marketing.

Increasing competition in the domestic market is forcing medium-sized wholesalers to pay more and more attention to their competitiveness and its compliance with market requirements. This can be achieved by analyzing competitive advantage enterprises and building the internal and external policies of the enterprise, taking into account the identified advantages. Competitiveness management is one of the fundamental factors for the development of a wholesale trade enterprise.

For many years, domestic and foreign scientists have been dealing with the problems of the competitiveness of a medium-sized enterprise. But today there is no formed set of ideas about the management mechanism in the field of competitiveness of a wholesale trade enterprise. There are also questions in the field of determining competitive advantages and models for their application in an existing enterprise. In modern conditions, a theoretical and methodological set of approaches should be developed to improve competitiveness based on an analysis of competitive advantages. This is necessary for the successful adaptation of the enterprise to the constantly changing conditions of the modern market.

The environment in which competitive advantage emerges can be driven by internal and external factors enterprise environment. These benefits may have legal and non-legal status. According to the duration of the market, they can be short-term, medium-term and long-term. The nature of the dynamics of competitive advantages can be characterized as stable and unstable. In relation to the price, the advantages can be price and non-price. Despite the variety of factors, all of them one way or another have a fundamental or secondary impact on the competitiveness of the organization.

The competitiveness of a wholesale trade enterprise is, first of all, the ability of an enterprise to develop and analyze an entrepreneurial idea and resources of any nature into competitive advantages in order to strengthen its place in the market and conquer new niches. We can say that the basis of competitiveness are competitive advantages that need to be maintained, developed and improved. These events will help the company to form superiority against competitors and become more in demand among potential partners.

Based on the fact that entrepreneurial activity is based on the independence and initiative of the enterprise, it should be noted that a wholesale trade enterprise should be focused on increasing sales. To do this, you need to know and be able to apply the main performance indicators of enterprises of this type.

Additional staff training is offered in the area of human resources. It is impossible to consider the enterprise of trade from one side. It is impossible to isolate the enterprise from the external environment, since it is the environmental factors that have a significant impact on the nature of the company's activities. Therefore, when evaluating the development of an enterprise, it is necessary to take into account industry affiliation(trade in ferrous scrap), existing infrastructure and its development, relationships with partners. At the enterprise of wholesale trade, communication links occupy a significant position. It is through the channels of such communication that information about the external environment is collected and feedback is carried out.

To analyze the development of a wholesale trade enterprise, it is necessary to consider reserves and factors that can directly or indirectly affect the development of the enterprise. It's connected with comprehensive assessment systems of indicators that characterize the efficiency of production activities, and analysis of particular indicators that characterize the dynamics of the enterprise's development and its pace.

Today, the professionalism of employees plays an important role in the competitiveness of the enterprise. Therefore, for the development of the organization, we propose to conduct additional training for workers involved in metal cutting. The average cost of training is 5000 rubles. for a person. In the company, cutting is done by 2 teams of 6 people. Consequently, the cost of additional training will be 5000*12=60000 rubles. After completing the courses, the workers will improve the quality of the services provided, so they will be able to cut 10 tons more. On average, cutting one ton of scrap costs 1000 rubles. This means that in a month the profit will increase by 10,000 rubles, and in a year by 120,000 rubles.

The economic efficiency of this measure (capital investment) is calculated by the formula:

Where P is the increase in profit from the implementation of the event;

Z - the cost of the event.

The economic effect of this event is positive, i.е. the profit received from the implementation of this event exceeds the costs of its implementation by 20%.

In the field of management, we propose to introduce controlling as a form of interaction between departments. The economic situation is characterized by rapid changes. In a business environment, it is very important to make well-considered and informed decisions. Not only information support is needed, but also a system that could ensure interconnection and successful functioning. This is what the control system does.

Controlling is a system that ensures successful interaction between management systems and the control system. Controlling provides information support decision making. In today's conditions, with the help of controlling, the work of the risk management system, the quality management system is carried out.

In the USA and England, controlling has been successfully developing for more than a decade. This contributed to the specialization of this system. Today there is controlling in the field of budgeting, insurance, tax support.

In Russia today, this system is quite new and is rarely used by wholesalers. Enterprises of the classical model of entrepreneurial activity are conservative in their activities, which slows down the possibility of re-profiling the organization when the external environment changes. Such enterprises need to pay attention to the controlling system, since with the help of such a system it is possible to activate their competitive advantages without restructuring the business model.

Any controlling system can be described "horizontally". For this, it is necessary to consider the controlling structure (Fig. 3.2).

Figure 3.2 - Horizontal Controlling Structure

Figure 3.2 shows the horizontal structure of controlling. It is represented by the following elements: planning, implementation and control, analysis and processing, self-improvement.

These elements are in constant interaction. The task of controlling is to determine the goals and objectives of each department to achieve a single goal.

It is necessary to pay attention to the problems of the secondary wholesale market, in particular the ferrous scrap market, to consider the possibility of innovative solutions in this industry.

In the field of optimizing the use of storage space, we offer scissor cutting and baling. Increasing the efficiency of labor in the field of trading in scrap metal is a key point, as most of the work is dominated by manual labor (gas cutting of metal). This leads to high social and labor losses.

Today, the most important factor in the development of this industry is the introduction modern technologies(e.g. hydraulic presses). To determine the effect of innovations, a system for determining socio-economic efficiency is needed. This methodological base is necessary, since scrap metal is a commodity and raw material at the same time. When misused, scrap becomes an environmental pollutant.

Scissor cutting is a kind of recycling that converts oversized pieces of scrap into dimensional pieces using shearing. Bag forming is used for light weight scrap and metal shavings, which are destroyed by corrosion within three to six years, but still give almost 40% of the volume of all metal scrap. This method consists in compressing scrap on a baling press. The share of oversized metal objects among scrap is about 20%. Scissor cutting will facilitate the transportation of oversized metal.

Lightweight scrap and metal shavings occupy almost 50% of the warehouse area, using bundling can reduce the occupied area by almost half.

Enterprises in Russia and the Rostov region, specializing in the wholesale trade in ferrous scrap, often deal only with storage. The introduction of modern methods of scrap processing would save resources used in scrap storage. This kind of automation would improve the efficiency of each worker.

Issues of environmental safety are closely related to the activities of enterprises of the secondary industry. Each developed country seeks to close the circulation of scrap within the country, this allows us to decide environmental problem and provide metallurgical plants with raw materials.

In accordance with the studies of NIPI Vtorchermet, the use of 1 ton of scrap metal will save instead of the same amount of pig iron:

Electricity 180 kW/h;

Wholesale of goods is carried out by two main methods: the transit method and the method of selling goods from a warehouse.

The paper considered the development of wholesale trade in Russia and the Rostov region. The consumer market of the Rostov region is a budget-forming link. The share of tax revenues from wholesale and retail trade, public catering and consumer services region in the total amount of tax revenues from all sectors of the economy of the Rostov region is more than 17% in 2015.

In the second chapter, monitoring of the organization and development of the commercial enterprise Fargo-S LLC was carried out. The organizational structure of the enterprise is a linear - staff structure. The enterprise under study is engaged in the wholesale trade of ferrous scrap. The main clients of the company are legal entities.

The calculation of the indicators of the movement of fixed assets of the enterprise under study shows that the renewal coefficient decreased in 2015 by 0.53. The retirement rate increased by 0.07, which indicates that the company is withdrawing obsolete equipment from circulation. The growth rate also increased compared to 2014 by 1.64. The wear factor in 2015 was 0.14. The shelf life coefficient in 2014 was 0.85, and in 2015 it was 0.86, this fact indicates that this enterprise has new equipment on its balance sheet.

The market for secondary raw materials, including ferrous scrap, has its own distinctive features. Processing plants set prices for the purchase of scrap in accordance with their production needs and the balance of raw materials in their own warehouses. Thus, the purchase price of the consumer is formed. Based on these prices, scrap suppliers set prices for scrap purchases from scrap dealers.

Increasing competition in the domestic market forces wholesalers to pay more and more attention to their competitiveness and its compliance with market requirements. This can be achieved by analyzing the competitive advantages of the enterprise and building the internal and external policies of the enterprise, taking into account the identified advantages. Competitiveness management is one of the fundamental factors for the development of a wholesale trade enterprise.

Today, there are two main methods of facilitating labor used in scrap wholesalers. This is cutting with scissors and forming packages.

The third presents a system of proposals for improving the organization and development of a medium-sized enterprise in wholesale trade:

1. apply controlling as an effective form of increasing efficiency in the interaction of departments;

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Ministry of Education and Science of the Russian Federation

Federal Agency for Education

State educational institution of higher professional education

Russian State Trade and Economic University

Ivanovo branch

Faculty of Commerce and Marketing

Department of Organization and Technology of Commerce

REPORT

about undergraduate practice

Analysis commercial activity of the enterprise of wholesale trade in textile and clothing products Empire Tkani LLC

student(s) __________________

course

specialty 080301 Commerce (trade business)

Place of internship __________________

Term of practice from "___" _____ 200_ to "__" ______ 200__

Practice leader

from an enterprise (organization)

___________________

Head of practice from the University

___________________

Introduction

1. History of enterprise development

2. Study (familiarization) of the Charter of the enterprise and other constituent documents, their compliance with the requirements of the law

3. Organizational structure of management with indication of departments, positions and location of management personnel

4. Goals, objectives and assessment of the commercial activities of the enterprise, the role of sales personnel in achieving the goals

5. Information support and its role in the management of commercial activities: technical means for collecting, processing and issuing information, automated information processing technology for developing commercial decisions

6. The markets in which the company operates, the priority of various market segments; range of goods and services of the enterprise, the formation of the range and sources of supply

7. Analysis of sales, inventory and cash resources; saving money in the course of business activities

8. Issues of office work organization; type and scope of documentation (contracts, orders, invoices, invoices, applications, receipts, checks, claims, etc.), preparation of special and current reports

9. Security issues related to the life of employees, commercial information about customers, products and trade and technical processes, profits, sales volume, as well as the safety of goods and property, access to computers and long-term plans of the company, compliance with sanitary rules

Conclusions and offers

Introduction

I did my pre-graduation internship at Imperia Tkani LLC.

This is a trading company specializing in the wholesale of textile and clothing products. LLC “Empire of Tissue” carries out its activities through the organization of wholesale trade from a warehouse.

From which it can be noted that object of study is a wholesale organization LLC "Empire of Tissue".

Subject of study is the commercial activity of the organization "Empire of Tissue" LLC.

aim passing the pre-diploma practice was familiarization with the constituent documents of the company, the commercial activities of the enterprise with the process of managing the procurement activities of the enterprise, as well as the consolidation in practice of knowledge on the organization of commercial activities and the collection of information for writing a thesis.

Tasks internships were familiarization with the organization, with the organizational structure of the enterprise, the principles of record keeping. Also, analyze the commercial activities of the enterprise and its financial condition, study and conclude contracts with customers and suppliers of the company.

1. History of enterprise development

Tissue Empire LLC is a young, dynamically developing company. Director of the organization Lyubov Albertovna Zakhvatova, she is also the only founder of the organization. The organization has been conducting commercial activities since June 26, 2006. From 2006 to the second half of 2008, the organization was selling cotton fabric and Turkish knitted fabric, and from the end of 2008 to the present, Turkish knitted fabric is not for sale, as this is not advisable due to the fact that representatives of Turkish manufacturing companies are now in Ivanovo. Accordingly, representatives sell at a lower price directly from the manufacturer. But the company did not lose heart and found a new way to make a profit from sales of ready-made garments. I would like to clarify that Imperia Tkani LLC does not have its own sewing workshop, this is due to the fact that the volume of sales of finished products is not large and is only an additional type of activity to the main one. The company also constantly participates in tenders (see attachments).

In 2006, the company worked on a simplified taxation system, and from 2007 to the present day, the company has been using a general taxation system.

Here is the information taken from the official website of Empire Tissue LLC:

The Company's office is located at 153003, Ivanovo, st. Red Dawns, 29/2, warehouse - Ivanovo, passage of Red Dawns, 4. (see attachments).

The company has a registered trademark (see attachments), which can be seen on the official website www.imperiatkani.ru and on company documents. On the site you can also find information about the organization, contacts, prices for goods and some useful information about the types of fabric.

The company carries out three types of activities:

1. Production and wholesale of cotton fabrics from factories in Ivanovo and the Ivanovo region;

2. Wholesale and tailoring of bed linen and bedding;

3. Wholesale of terry products.

The motto of the company is quality, low prices and a satisfied customer.

Tailoring on patterns and samples of clients - customers is possible.

It should be noted that the availability of prices for products is achieved due to the fact that the company carries out wholesale trade in knitted fabric.

“We have a small but very friendly team. Communicating with clients, we try to find an individual approach to each. I want people to always come to us with pleasure for work and just like that. We are always glad to consider counter-proposals” - Lyubov Albertovna Zakhvatova.

The warehouse is located next to the office, which is of no small importance for the loading of customers.

Opening hours from 9.00 to 17.00 from Monday to Friday, Saturday and Sunday are days off.

Delivery is carried out by road transport (3-ton) of the company at reduced rates.

Goods are certified and comply with GOST and TU.

For regular customers, there are: a system of discounts, the possibility of deferred payment, sending cargo by container by rail, auto trading and business lines.

The company "Autotrading" offers services for the transportation of any cargo from 1 kg to 20 tons, organization of forwarding of shipments from the regions of the Russian Federation to the capital and from Moscow to the cities of Russia.

The company "Business Lines" also carries out transportation of any cargo within the Russian Federation and Belarus by any mode of transport.

2. Study (familiarization) of the Charter of the enterprise and other constituent documents, their compliance with the requirements of the law

At the moment, Empire Tissue Limited Liability Company (hereinafter referred to as Tkan Empire LLC) is a private commercial enterprise and operates in accordance with the Charter of the enterprise, the Constitution of the Russian Federation and the current legislation of the Russian Federation.

Tkani Empire LLC is an independent legal entity registered by the Decree of the Head of the Ivanovo City Administration under registration number 1063702138444 in the Unified State Register of Legal Entities on June 26, 2006 (Table 1). Tkani Empire LLC has an independent balance sheet, settlement and other accounts in bank institutions, including foreign currency, has a round seal, may have stamps and letterheads with its name.

Table 1.

INFORMATION INCLUDED IN THE UNIFIED STATE REGISTER OF LEGAL ENTITIES AS OF 28.10.09

Tissue Empire LLC is an independent business unit operating on the basis of full cost accounting, self-financing and self-sufficiency.

Tkani Empire LLC, like any other enterprise carrying out financial and economic activities, receives income from which it pays various taxes and payments to the budget. The funds remaining at the enterprise after the payment of these taxes and payments go to its full disposal.

The charter of the firm "Empire of Tissue" LLC has the following points:

General provisions;

Objectives and activities;

Legal status of the Company;

Rights and obligations of members of the Company;

Issues of admission, exit and exclusion of participants;

The authorized capital of the Company and the property of the Company;

Transfer of a share (part of a share) to the members of the Company in authorized capital Society to other participants and third parties;

Acquisition by the company of a share (part of a share) in the authorized capital of the Company;

Company's profit, finances and funds;

Management in the Company;

Representative offices;

Report and control;

Reorganization and liquidation;

The procedure for the Company to provide information to participants and other persons;

Society Documents.

According to paragraph 2.3. of the Charter of Imperiya Tkanka LLC, which states that the Company carries out state activities for mobilization preparation in accordance with the current legislation and regulations, at present the Charter of the enterprise is being revised by lawyers in accordance with federal law RF dated December 30, 2008 No. 312-FZ "On Amendments to Part One of the Civil Code of the Russian Federation and Certain Legislative Acts of the Russian Federation". A copy of the amended Articles of Association is attached.

3. Organizational structure of management with indication of departments, positions and location of management personnel

The development of a specific organizational structure involves the creation of a network through which management decisions pass, information communication of various levels of management and control over the implementation of decisions is carried out. The management structure can vary significantly from company to company. There are three types of organizational structures:

Linear;

Linear regular;

Linear - regularly - functional.

Typically, a wholesaler starts as a simple line organization with top-down distribution of authority. As the responsibility of upper-level employees increases, it becomes necessary to increase the powers of specific employees in a certain link more low level management, assigning only advisory functions to them. Therefore, we can say for sure that the organizational structure of Empire Tissue LLC is a linear organizational structure.

Here is an excerpt from the Charter of the company “10. Management in the Company”, in accordance with paragraph 10.1. The supreme body of the Society is the General Meeting of Participants, consisting of participants or their representatives. Each member of the Company has at the general meeting the number of votes proportional to his share in the authorized capital of the Company. If the Company has a single participant, decisions on issues within the competence of the General Meeting of Participants are decided by the sole participant of the Company individually and are drawn up in writing.

The total number of the organization is 10 people:

Director - 1 person;

Deputy director for production issues - 1 person;

Chief accountant - 1 person;

Manager - 3 people;

Warehouse manager - 1 person;

Driver - 1 person;

Loader - 2 people.

4. Goals, objectives and assessment of the commercial activities of the enterprise, the role of sales personnel in achieving the goals

The goals of the creation of Empire Tissue LLC are to carry out entrepreneurial activities and receive profit on this basis. The main activity is wholesale trade. But the company has the right to carry out any other activities not prohibited by law.

The objectives of the company is to achieve the goals set within the framework of the law at the maximum level.

The assortment of the wholesale warehouse of the Imperiya Tkanka company is represented by a variety of fabrics and ready-made garments (see attachments). This product is intended for both wholesale and retail organizations. The main customers of this warehouse are:

Wholesale and trade organizations;

Sewing enterprises-manufacturers.

The commercial policy of the enterprise gives preference to the products of Russian manufacturers, the main emphasis in the commercial policy of the enterprise is on expanding and deepening the range of textile, knitwear and clothing products sold.

The mission of the enterprise is to create a base of loyal consumers and take a stable position in the field of wholesale and trade.

We can say that the activity was economically efficient only in 2007 and the net profit of the organization amounted to 278 thousand rubles. In 2008, there was a decline in turnover due to the crisis beginning in the country, and the fact that the company stopped selling Turkish linen also affected its activities, so the company did not bring a net profit, but only managed to cover its expenses and interest on a bank loan. And for six months of work in 2006, the company worked at a loss - 23 thousand rubles. But this can be explained by the fact that the company had just entered the market and the calculations included debts on loans to all organizations: suppliers, banks. Profit and loss statements, as well as the company's balance sheets for 2006, 2007, 2008, are attached to the report (see attachments).

The company has a sales department, represented by managers who combine the work of marketers. Marketing managers periodically carry out work to study the market and the work of competitors, report on the results to the director and deputy director of the company, who, in turn, take measures:

To improve positions in its market segment;

To attract new customers to increase the customer base;

To increase profits;

Price increase, in case of increase by its competitors.

The chief accountant and storekeeper of the company work in the 1C Accounting program, and managers have experience in client bases in Microsoft Access, Excel, Word office applications, and also actively use Internet resources to find new partners and advertise on websites.

The basis of the technical support of the organization's personnel management system is a set of technical means (KTQ - a set of interconnected single control and (or) autonomous technical means for collecting, registering, accumulating, transmitting, processing, outputting and providing information, as well as office equipment.

The main characteristics of the tasks that should be taken into account when choosing equipment are:

Carriers of input and output information (documents, typed forms, machine storage media;

The volume of input and output information on the specified media;

Volumes of computational work;

Deadlines for the implementation of work on solving the problems of personnel management;

Forms and methods of presenting the results of solving problems to users.

When choosing equipment, one should take into account the purpose and composition of the equipment sets, as well as the performance during the performance of technological operations; reliability of work; compatibility of equipment of various types, including personal computers; cost of equipment; composition and number of service personnel; the area required to house the equipment.

The choice of the type, model, brand of technical means that can be used in the organization's personnel management service is carried out, as a rule, according to the classifier of industrial products (subject to changes), as well as using various directories and catalogs.

The use of office equipment in the practice of personnel management services is associated with the performance of various operations for processing documented information or related to such processing. At the same time, the text part of the document (text structure, language style, calculation formulas and tables) enters the processing area; external physical form (location of details, method of applying information, size and quality of the media, etc.).

In order to make the most rational use of these technical means, it is necessary to have their classification, which would reflect the areas of their functional purpose.

The current practice shows that the main groups of office equipment are:

1) information carriers: information carriers on a paper basis, non-photosensitive; media for reprographic processes (thermal paper, film, etc.); microcarriers of visual information; sound carriers; video information carriers; magnetic media for recording coded information;

2) means of compiling and producing documents: manual writing tools; typewriters; dictaphone equipment; personal computer printers and plotters; specialized software products for PC;

4) document processing facilities: folding, perforating and cutting machines; collating and sorting devices; machines for the destruction of documents (shredders); aggregated lines for processing correspondence; machines for applying protective coatings on documents (laminators), etc.;

5) means of storing, searching and transporting documents: file cabinets; cabinets; racks; trolleys, etc.;

6) means of telecommunication: means and systems of stationary and mobile telephone connection; means and systems of telegraph communication; means and systems of facsimile transmission of information; Email;

7) other means of office equipment: scanners; computer accessories.

The simplest means of organizing interaction between remote subscribers is e-mail. The high speed of information transfer and reliability (at a relatively low cost of services) makes it possible to qualitatively change the role of postal communication. The main information flow in the system Email accounts for local networks, which usually connect PCs located in the same institution. This makes it possible to combine and rationally use computer resources, as well as drastically reduce paper workflow. The main requirements for networks include: ease of use, high speed of information transfer, low cost and secrecy.

Technical means are scanners, devices for creating an electronic copy of an image (text, drawing, etc.) in a computer. The application of scanners has a wide range and is in constant development. In particular, they can be used in desktop publishing systems, document processing systems, computer-aided design, information transmission (fax + modem + scanner).

To work with personnel, the company needed the following technical means:

3 professional computers "Samsung";

Speakers "Genius";

6 mice for Mitsumi computers;

4 Genius keyboards;

2 Toshiba laptops,

1 HP Laser Jet 1018 laser printer;

6 Panasonic phones (mini PBX);

1 fax-scanner-copier "Panasonic";

1 cash register "Orion";

1 currency detector (for the chief accountant);

6 calculators.

In stock:

1 Samsung professional computer

1 "Genius" keyboard;

1 mouse for Mitsumi computers;

1 calculator;

1 HP Laser Jet 1018 printer.

6. The markets in which the company operates, the priority of various market segments; range of goods and services of the enterprise, the formation of the range and sources of supply

World textile market: The total volume of the world textile market today is estimated at $450 billion with a steady growth trend in this market. World consumption of textiles and clothing grew by 4.9% in 2002, by 2.7% in 2003 and by about 3% in 2004. According to analysts' forecasts, the annual growth in consumption of textiles and clothing will average 2.2% in the future, and by 2010 it will reach 62 million tons.

An important factor influencing the consumption of textile products is the price. Typically, a decrease in the price of textiles, for example, by 10%, entails an increase in the level of its consumption by 0.4% in a year.

In the world market, the production of artificial fibers and fabrics is growing at a faster pace. According to forecasts, by 2010 the share of consumption of cotton products will decrease significantly compared to the consumption of products made of chemical fibers.

Light industry plays a significant role in the economy of world leaders. In the US, the share of light industry in GDP is 4%, in Germany - 6%, Italy - 12%, China - 21%, Portugal - 22%. In Russia, the share of light and textile industries in the gross domestic product over the past 14 years has decreased 30 times - from 12% to 0.4%.

The leader of the world textile market is China. At the end of 2004, according to various estimates, China occupied 23%-28% of the world textile market. It is important to note that in January 2005, the Agreement on Textiles and Fabrics, adopted in 1995 by the United States, Canada, the European Union and Norway, to limit textile exports from developing countries with quotas, expired. As a result, since the beginning of 2005, the export of cheap Chinese textiles to the EU countries has increased by 400%.

The general situation in the light industry of Russia: Light industry in Russia consists of 17 sub-sectors. The textile industry occupies the largest share in the volume of production - approximately 45% ($1.67 billion), the share of clothing is about 32% ($1.22 billion), and leather, fur and footwear - 23% ($860 million). ). In many regions - Ivanovo, Vladimir, Kostroma regions - textile industries are the city-forming enterprises.

In 2006, the financial capacity of the country's light industry market amounted, according to various estimates, to 32-34 billion dollars. At the same time, the share of domestic producers in this market is, according to various sources, about 16%.

Over the past three years, there has been a steady decline in production in the light industry. According to forecasts for the period up to 2010, the average annual growth in real disposable income of the population will be more than 5%. Considering the "pent-up demand", the real need for textile and light industry goods in the next 3-4 years will increase by at least 10-15% annually. However, against the backdrop of growing market demand light industry in general is in decline. The fall in demand for domestic products comes against the backdrop of growing imports.

The output of light industry products over the past three years has decreased by 12.7%, including in the textile industry by 10.3%, clothing - by 27.4%. In the leather, fur and footwear industries, production increased by 3.4%, despite the fact that in 2004 there was a decrease of 3.6%.

According to the Ministry of Economic Development of the Russian Federation, in 2006 the volume of production in the light industry amounted to 92.5% compared to 2005. At the same time, the production of garments increased by 9.2%, while the production of fabrics as a whole fell by 2.7%. Thus, the domestic industry is fulfilling the growing demand for fabrics at the expense of imported manufacturers. The growth in the welfare of the population has led to an increase in the consumption of imported goods, while Russian textile workers and leather workers work mainly on government orders and for the poorest segments of the population, although it is here that they have to compete very hard on price with cheap Asian products.

In 2005, the total investment in the industry amounted to 2.9 billion rubles. According to the State Statistics Committee of Russia, the share of organizations in which investments in fixed assets have been made has remained at the level of 40-49% for the last three years. Investments in fixed capital in January-September 2005 amounted to 2.2 billion rubles. and increased by 0.5 billion rubles. compared to the same period in 2005 (1.7 billion rubles). The share of investments in fixed assets of light industry in the total volume of investments in Russian economy for 9 months of 2006 remained at the level of the corresponding period of 2005 (0.2%). The growth rate of investments in fixed assets is 15.2% higher than last year.

Foreign direct investment in the industry more than doubled and amounted to $28 million in January-September 2006 (in January-September 2005 - $13 million). Their share in the total volume of direct foreign investments also increased from 0.3% in 9 months of 2005 to 0.5% in January-September 2006. For comparison, 10% of foreign direct investment was directed to the food industry, 1.4% to metallurgy, and 0.4% to the production of electrical, electronic and optical equipment.

The situation in the textile industry: The textile industry includes:

Weaving (cotton, linen, wool, as well as silk and synthetic fabrics),

Spinning production (raw materials for weaving),

Production of nonwoven materials,

Manufacture of textile products (bed linen, carpets and rugs, tulle-curtain products, etc., except for clothing).

Against the background of other sectors of the light industry, the textile industry (especially weaving) looks good. Russia inherited Europe's largest weaving capacities from the Soviet Union. Every 3 out of 4 sq. m of fabric offered last year on the Russian market, of domestic production (about 25% of fabrics are imported from Europe and Asia).

However, most Russian manufacturers lose to foreign ones due to the limited range and low quality of the produced fabric. The conquest of the domestic market by importers occurs at the expense of products that are not produced by the domestic industry due to the lack of new types of raw materials and materials, as well as modern technological equipment. Therefore, the most important goal of the domestic weaving industry, as well as the entire textile industry, in the medium term remains import substitution.

The share of Russian production in the domestic market in 2006 by types of fabrics is shown in the diagram (see Appendix).

The most capacious segment of the Russian textile industry is the market of cotton fabrics. Cotton fabrics today dominate the market, in 2006 their share was 70% (taking into account production, imports, exports and balances). Russian market cotton fabrics little depends on imports, the share of which was only 4-5%. At the same time, the export of cotton fabrics is carried out mainly in the form of "raw" (fabric without finishing and coloring). The share of exports of such fabrics is decreasing annually, which indicates a decrease in the competitiveness of this type of product in the foreign market. In 2006, the export of cotton fabrics decreased to 15%. Russian enterprises here face increasing competition from manufacturers from the countries of Central Asia (from there mainly yarn and gray fabrics come). The increase in imports of finished fabrics and garments from China and Turkey also has a negative impact on the growth of domestic weaving production.

The cotton industry operates entirely on imported raw materials, supplied mainly from the CIS countries, and is strongly influenced by fluctuations in world cotton prices. Thus, in the 1st quarter of 2007, domestic prices for cotton fiber increased by an average of 10%. Cotton imports during this period decreased by 17% compared to the same period last year.

The second largest consumption segment of the domestic fabric market is silk and synthetic fabrics (24%), although they are produced a little more than 5% of the total. The share of fabrics made from natural silk is extremely small, fabrics made from chemical fibers, as well as blended fabrics, are produced more than 99%. Russian-made fabrics in this segment account for a little more than 20% of the domestic market, the rest - imported products. The import of silk and synthetic fabrics exceeds not only the export of such fabrics, but also their entire production in Russia. The main imports are fabrics made from artificial and synthetic fibers and threads (93% of all deliveries), the raw materials for the production of which are practically not produced in Russia. More than 70% of imported silk fabrics are purchased from non-CIS countries.

The Ivanovo region has always been considered the center of the textile industry, so the competition in this type of non-food market is very high. At the head of the market are all factories producing textiles of all kinds and garments, then there are wholesale organizations (large and small), which are buyers from factories, or customers for processing their raw materials (yarn) with their equipment.

Empire Tissue Ltd. mainly specializes in the sale of the following types of fabric:

Waffle cloth bleached;

Coarse calico (harsh, bleached, smoothly dyed, printed, olive);

Diagonal;

Flannel;

Two-thread;

Tarpaulin.

LLC “Empire of Tissue” by order of customers gives for sewing garments, selected by the customer and from the fabric available in the warehouse, to organizations that have their own sewing workshops. The head of the Imperiya Tkanka LLC organization explains this choice by the fact that it is more convenient for them in terms of eliminating unnecessary costs from commercial activities, since it is not economically profitable for the company to have its own workshop now.

Also, the company is the official representative of JSC "Red weavers" (Voronezh). They work under a commission agreement, that is, the goods available in the warehouse are the property of Krasnye Tkachi OJSC, but they are sold by Empire Tkachi LLC, whose revenue is % of the commission. And if the product is not in demand, then it can be taken back by Krasnye Tkachi OJSC. All the rest of the property in the warehouse belongs to Empire Tkani LLC.

Price lists for products are attached.

The competitors of the company are LLC “Company “IVTEKS”, LLC TK “Ivanovskie calico”, LLC “Mega-Oliy”, LLC “InKom”, LLC TD “Kraiteks” and so on. But each of the competitors specializes in different types of fabrics, for example, Imperia Tkani LLC specializes in bleached calico and waffle fabric, while other competitors specialize more in flannel, chintz.

Some of the larger clients of Imperia Tkanka LLC are the following organizations:

TextileSnab LLC, Moscow;

Prestige-Service LLC, Ryazan;

Vitel LLC, Ivanovo;

LLC TD "Grace" Yaroslavl region, Rybinsk;

SibTextilTrade LLC, Novosibirsk;

OOO Trade House Textilkhim, Murmansk and others.

“Commodity supply is a set of measures to meet the needs of a retail network in goods. These activities include a whole range of commercial and technological operations to bring retailers of goods, in quantity and assortment, corresponding to the demand of the population ”- based on this definition, we can say that the company is not a supplier of retail stores. The company orders goods from manufacturers either by their transport or by their own transport. Orders are formed from the wishes of the company's customers.

The supply of organizations and enterprises wholesale company OOO "Empire Tkanka" through the supply of goods in only one way: the sale of goods from a warehouse. When warehouse turnover, the following methods of goods release from the warehouse are used wholesale buyers on account of the fulfillment of contractual obligations, in case of personal selection by the representatives of the buyer, by written and telephone orders.

7. Analysis of sales, inventory and cash resources; saving money in the course of business activities

The main indicator of economic activity of enterprises and organizations of wholesale trade is wholesale turnover. It represents the sale of consumer and industrial goods for subsequent sale to the population, as well as the supply to off-market consumers and exports. Wholesale turnover reflects the transition of goods from the sphere of production to the sphere of circulation and their movement within the sphere of circulation. Its volume, structure, types and forms of commodity circulation predetermine other important indicators of economic activity.

Table 2.

Comparative table of indicators of commercial activity of Imperia Tkani LLC for 2006, 2007, 2008

No. p / p	Indicators	*2006 year**	2007	2008	Deviations, +/-, 2006-2007	Deviations, +/-, 2007-2008
	Wholesale t / about, t. rub.
	VD, t. rub.

	IE, t. rub.

	BP, t. rub.

	PE, t. rub.


	Payroll, t. rub.

	SZ, t. rub.
	Fri, t. rub.
	Õ t/rev, t. rub.
	Zd (S TZ), t. rub.

*- indicators are given for six months, since the company began its activities on June 26, 2006.

Formulas for calculating the indicators given in the table:

The level of gross income, Vvd \u003d VD / t.ob * 100%;

The level of distribution costs, Uio \u003d IO / t.ob * 100%;

Profitability level, Urent = BP / ton * 100%

The level of net profit Uchp \u003d PE / t.ob * 100%;

The level of the wage fund Ufot = payroll / t.ob * 100%;

Payroll fund, payroll = SZ*H;

Average salary, SZ \u003d payroll / H;

Labor productivity, PT \u003d t.ob / H

Average warehouse turnover, Õ t/vol = t.v/number of days in reporting period (30, 90, 180, 360);

Stocks of goods in days, Zd = Zk / Õ t / vol;

Deviations = Baseline - Past Period

Calculation of cash savings for 2007:

Change in AI for 2007 = 3.29% - 11.82% = - 8.53%;

The rate of decrease in AI for 2007 = - 8.53% / 11.82% * 100% = - 72.1%;

Saving money (E) \u003d - 8.53% * 1091 / 100% \u003d - 93.06 thousand rubles;

Calculation of cash savings for 2008:

Change in AI for 2008 = 5.8% - 3.29% = 2.51%;

The rate of decline in AI for 2008 = 2.51% / 3.29% * 100% = 76.29%;

Saving money (E) \u003d 2.51% * 57194 / 100% \u003d 1435.57 thousand rubles;

From the results obtained, it can be seen that the company worked more productively only in 2007, so it earned 57194 thousand rubles, net profit amounted to 278 thousand rubles. For that, the savings of money were in 2008, amounting to 1435.57 thousand rubles, but according to the results of 2008, the company did not earn anything and net profit amounted to 0 thousand rubles.

The main indicators (turnover, gross income, distribution costs, profit, net profit, book profit) were taken from the balance sheet and from the income statement.

Taking into account the specifics of the commercial business of an enterprise, the law provides for the following mandatory types of documents: organizational and legal, internal and regulatory relations between enterprises.

Organizational and legal documents are the documents necessary for opening an enterprise, its functioning in accordance with the law. These include: a certificate of registration of a legal entity, constituent documents, articles of association, trade permits, a license for a certain trading activity, the conclusion of the territorial sanitary and epidemiological supervision, the conclusion of the fire inspection, other documents indicating the registration of the enterprise in tax authorities and relevant funds, balance sheets, documents confirming the right to occupy this area, a log of checks.

Internal documents are called: administrative, management documents, staffing, orders, provisions of the instruction, as well as rules, acts, conclusions, certificates, all forms of reports, primary documents, powers of attorney and employment contracts.

Documents regulating relations between commercial organizations - primarily business contracts. Economic contracts should be understood as agreements concluded between organizations, enterprises in order to ensure their economic activities and fulfill their mutual obligations in the process economic activity. In trade, the main economic contracts are: a contract of sale, a supply contract, a lease contract, a contract warehousing goods, contract Maintenance equipment. Along with business contracts, documents are letters, certificates and other documents that formalize relations between partners.

Table 3

Contracts used by Empire Tkani LLC.

Contract of sale	Sets the type, quantity, quality of goods, terms and place of transfer of goods, terms and amount of payment. The goods become the property of the buyer at the time specified in the contract.
Supply contract	The supplier undertakes to deliver the goods, taking into account the above conditions.
barter agreement	The parties agree on the transfer to each other of certain goods in terms of quality and quantity. If there is a difference in the cost of goods, then it can be paid extra.
Agreement - commissions	One side is a commission agent, the other is a committent. The commission agent receives a percentage of the sale of the property of the committent to third parties.

Contract of sale- this is an agreement under which one of the parties (seller) undertakes to transfer the goods into the ownership of the other party (buyer), and the buyer undertakes to accept the goods and pay a certain amount of money (price) for it. This type of contract is widely used in trade, as the most appropriate to the essence of the relationship between the seller and the buyer, which can be legal entities or individuals (individual entrepreneurs).

In the contract, the parties stipulate the quantity, assortment, quality of the goods supplied. Obligations of the seller and the buyer. The buyer is obliged to pay immediately before or after the transfer of the goods to him by the seller. Other terms of payment may be determined by the agreement:

· Payment in full. In cases where the buyer does not fulfill his obligations or does not pay for the goods in a timely manner, the seller has the right to demand payment for the goods and the payment of interest or the return of the goods.

· Prepayment. In case of non-payment for the goods, the supplier may not deliver the goods.

· Payment when selling goods on credit. When delivering goods on credit, the parties may agree to pay for the goods in installments. If the buyer does not make the next payment on time, the supplier has the right to refuse to fulfill the contract and demand the return of the goods.

The contract also determines the order of delivery of goods.

Supply contract- this is an agreement under which a supplier or seller engaged in entrepreneurial activities undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in entrepreneurial activities or for other purposes not related to personal, family and other similar use. This contract is usually concluded between manufacturers and intermediaries or manufacturers and retailers.

An agreement for the supply of products through direct long-term economic relations is a type of supply agreement. Differs in a regularity of deliveries.

Barter transactions- a special form of contractual relations between enterprises. This is due primarily to:

the need to expand the range;

expansion of the sales market;

· unsatisfactory performance of the monetary system of its functions.

Wholesale trade enterprises, by virtue of their specificity, conclude transactions, the subject of which is precisely the goods.

The subject of an exchange agreement is the exchange of one commodity for another, and the exchanged goods can be either equivalent or not equivalent. In case of an unequal exchange, one of the parties pays the difference before or after the obligation to deliver the goods.

Commission agreement(lat. commission) - contract , according to which one of its parties is a commission agent - assumes an obligation to the other party - the committent - for reward contract with a third party or persons one or more transactions in the interests and at the expense of the committent, but on his own behalf, the commission agent.

The commission agreement is an independent type of agreement.

Under a transaction made by a commission agent with a third party, the commission agent acquires rights and becomes obligated, even if the committent was named in the transaction or entered into direct relations with the third party to execute the transaction.

The commission agreement can be concluded on certain period or without specifying the term of its validity, with or without indicating the territory of its execution, with the obligation of the committent not to grant to third parties the right to make transactions in his interests and at his expense, the commission of which is entrusted to the commission agent, or without such an obligation, with or without conditions regarding assortment goods that are the subject commissions.

The commission agent has the right to reimburse all his expenses incurred in the performance of his duties as a commission agent, and also receive a commission for the performance of his duties. .

The commission agent is not liable to the committent for the fulfillment by a third party of the obligations of such a third party under transactions concluded by the commission agent in the interests of the committent. However, the commission agent and the committent may, in the commission agreement, stipulate the existence of a delcredere .

The services of the commission agent, which he provides to the committent, fulfilling his obligations, are often called "commission services".

Invoice - document used in the transfer of inventory items from one person to another.

Depending on the method, form and type of transfer of inventory items, the following types of invoices are distinguished:

Packing list - a document intended for registration of operations for the release and receipt of goods from stock . It is one of the primary accounting documents . It contains the name of the organization, the number of the invoice, the date of issue of the goods, its name, by whom the goods were released, to whom the goods were released, its quantity, grade, price and other data, the basis for the release of the goods, the list of financially responsible persons in its release and acceptance.

Waybill - a document intended for the carriage of goods. Regulates relations between the participants in the carriage of goods: the carrier , sender and consignee. This document confirms the execution of the contract of carriage cargo. The bill of lading accompanies the cargo on its route from the point of receipt of the goods for transportation to the point of receipt of the goods. The document is issued to the consignor, carrier and, depending on the rules of transportation, is transferred to the consignee along with the cargo at its destination. The bill of lading contains data related to the transported cargo (name of cargo, number of pieces, weight, marking, time of acceptance of cargo for transportation and its arrival at its destination, etc.). The waybill is of great importance for proving the fact of the conclusion of the contract of carriage, its conditions. The bill of lading is obligatory when presenting claims and lawsuits to the carrier, consignor or consignee regarding possible requirements and claims (shortage cargo, damage (destruction) or damage cargo, delay delivery, delivery delay, etc.).

The preparation of special and current reports at the company is not practiced due to the fact that the staff is small and located almost in the same office (with the exception of the warehouse manager, loaders and driver), which allows all critical moments to be clarified and urgent decisions made without preparing reports.

Invoice - a document on the cost of goods, work performed or services rendered, issued (sent) by the seller (contractor, performer) to the buyer (to the customer). Issued after price approval. An invoice can be the basis for payment (calculation).

Depending on the legislation of a particular state, an invoice can perform various functions. For example, in the EU countries, an invoice is used to confirm the payment of value added tax (hereinafter referred to as VAT) and excises. .

In Russia, the invoice is used only for VAT tax accounting . The purpose of the invoice and its details are legally enshrined in the Tax Code of the Russian Federation .

Invoice - a tax document of a strictly established form, drawn up by the seller goods (works, services), for which, in accordance with the Tax Code of the Russian Federation obligated to pay VAT . An invoice is a document that serves as the basis for the buyer to accept the VAT amounts presented by the seller for deduction. The invoice contains information about the name and details of the seller and buyer, the list of goods or services, their price, value, rate and amount of VAT, and other indicators. Based on the invoices received by the VAT taxpayer, a “Purchase Book” is formed , and on the basis of issued invoices - "Sales Book" .

cash receipt- a document that a cash machine prints on a special tape .

cash receipt- fiscal document , that is, related to the payment of taxes in the Russian Federation, as well as other CIS countries. Externally cash receipt (KCh ) - This is a strip of paper tape of a rectangular shape. cash receipt is a documentary evidence of the contract of sale. Its presence is one of the conditions for the return, exchange of the purchased goods. Currently, Article 25, Clause 1 of the Federal Law "On Protection of Consumer Rights" says that the return of goods is possible if there is a witness. However, in practice, it is still better to keep the check.

The CC has the following details:

Greetings

Legal form and name of the seller

TIN of the seller

KKM number

CC number in order

List of goods purchased by the buyer

Total amount

Sometimes the CN indicates the amount of the discount, cumulative bonuses, etc.

For the most part in modern KKM thermal paper is used for printing

Cashless payments are the calculations (payments ) carried out without the use of cash , by transferring funds on accounts in credit institutions and offsetting mutual claims. Non-cash payments are of great economic importance in accelerating the turnover of funds, reducing the cash needed for circulation, reducing distribution costs; the organization of cash settlements using non-cash money is much preferable to cash payments. An extensive network of banks contributes to the widespread use of cashless payments , as well as the interest of the state in their development, both for the above reason, and for the purpose of studying and regulating macroeconomic processes.

Payment order(English) payment order) - this is an order of the account owner (payer) to the bank serving him , drawn up by a settlement document, transfer a certain amount of money to the account of the recipient of funds opened in this or another bank. The English term has little in common with established Russian practice. One of the types of payment order is Money order, which is discussed in the English section.

Settlements using payment orders are the most common form of non-cash payments, as in Russia , as well as in the whole world.

Payment orders can be in paper and electronic form (for example, in the client-bank system ).

In accordance with clause 2.6 of the Regulations of the CBR “On the procedure for making cashless payments by individuals in the Russian Federation”, based on the application of an individual, an application for a periodic transfer of funds can be formed. Usually payment order is drawn up in four copies: the 1st copy is intended for the payer, the 2nd - for the payer's bank, the 3rd and 4th are transferred to the beneficiary's bank. Payment orders are accepted by the bank regardless of the availability of funds in the payer's account, but are executed only if there are sufficient funds on it. General provisions on settlements by payment orders are defined by Art. 863 of the Civil Code of the Russian Federation. The payment order is executed by the bank within the period provided for by law, or within a shorter period established by the bank account agreement or determined by the business practices used in banking practice. Payment orders can be used to transfer funds:

For goods supplied, works performed, services rendered, for advance payment for goods, works, services, or for making periodic payments;

To the budgets of all levels and extra-budgetary funds;

For the purpose of repayment/placement of credits (loans)/deposits and payment of interest on them;

For other purposes provided for by law or contract.

The total term for making cashless payments should not exceed:

Two business days within the territory of the subject of the Federation;

Five business days within the territory of the Russian Federation.

The payment order is drawn up on the form - form 0401060.

After checking by a bank employee the correctness of filling and execution of payment orders on all copies (except the last one) accepted for execution of payment orders, in the field “Receipt to the bank of payments.” the responsible executor of the bank puts down the date of receipt of the payment order by the bank.

Extreme cases in the activities of the organization, but which can also be payment request- this is a settlement document containing the requirement of the creditor (supplier) to the debtor (payer) to pay a certain amount of money through the bank .

The greatest distribution of payment requirements received in the command-administrative economy.

For settlements on a payment request, you need acceptance payer. However, in certain cases (if it is stipulated in the agreement between the payer and the recipient or if such a case is stipulated in the legislation), it is possible to carry out settlements without acceptance .

A company's trade secret can be:

Constituent documents (decision on the establishment of the Company or agreement of founders) and the Charter;

Documents giving the right to engage in entrepreneurial activities (registration certificates, licenses, patents);

Information on the established forms of reporting on financial and economic activities and other information necessary to verify the correctness of the calculation and payment of taxes and other obligatory payments to the state budget system of the Russian Federation;

Solvency documents;

Information about the number, composition of employees, their wages and working conditions, as well as the availability of vacancies;

Documents on payment of taxes and obligatory payments;

Information about environmental pollution, violation of antimonopoly legislation, non-compliance with safe working conditions, sales of products that are harmful to public health, as well as other violations of the legislation of the Russian Federation and the amount of damage caused;

Information on the participation of the Company's officials in cooperatives, small enterprises, partnerships, joint-stock companies, associations and other organizations engaged in entrepreneurial activities.

On the size of the Company's property and its funds;

On investing in earning assets (securities) of other Companies, in interest-bearing bonds and loans, in authorized funds joint ventures;

On credit, trade and other obligations of the Company arising from the legislation of the Russian Federation and the contracts concluded by it;

On agreements with cooperatives, other non-state enterprises, creative and temporary labor collectives, as well as individual citizens.

Documents constituting a commercial secret are kept in a safe, to which only trusted persons have access.

Information about customers, products and trade and technical processes, profits, sales volume of the company are kept by employees in their personal computers, on which individual passwords are installed.

All products in the warehouse are insured, and for the best delivery, the fabric is packed in polyethylene and placed on wooden pallets.

The office is guarded by the TOWER LLC organization.

The warehouse is located at the wholesale base, i.e. part of the area is rented. The rent also includes security services located on the territory of the property of Empire Tkani LLC.

Conclusions and offers

Based on the analysis of commercial activities for 2006, 2008 and 2009, it can be emphasized once again that 2008 can be considered the most unfortunate year, since the company did not earn anything, it only paid off interest on the loan, wages and other distribution costs, so we can offer develop a program to stimulate sales of products.

Since the company already has employees who have taken on the responsibilities of marketers, we can offer them to share the work front. For example, the first employee performs the research necessary for the preparation of a sales promotion program, and the second, based on the materials submitted by the first employee, draws up a program aimed at increasing the effectiveness of sales promotion.

If the company's management doubts the high qualification of employees or that they can create an effective program, then you can offer:

Or, hire a marketer who will competently perform his work and skillfully perform the tasks set by the company;

Either turn to the services of consulting organizations or independent experts, so that they, after analyzing the activities of the company, could offer their own ways to increase sales promotion.