Analysis of financial planning at the company "pyaterochka" Analysis of the main technical and economic indicators or analysis of the financial and economic activities of the public joint-stock company "Pyaterochka. Analysis of the enterprise's activities using the example of five

Technical and economic indicators is a system of meters characterizing the material and production base of enterprises (production associations) and the complex use of resources.

Taken together, these indicators reflect the general state of affairs at the enterprise in the production and technical, economic and financial, innovation, commercial, social spheres.

Each indicator separately summarizes one of the directions of its internal or external activities.

The practice has created a system of indicators of the technical, organizational state of production, the level of management and social development of the personnel of the enterprise.

So, the technical level of production is characterized by the progressiveness and quality of products, the equipment used, the degree of mechanization and automation of production, the technical and energy equipment of labor, the progressiveness of the applied technological processes. The whole set of indicators determines the degree of use of production resources (labor productivity, capital productivity of fixed assets and material productivity of labor objects), as well as other indicators of economic efficiency: quality, cost and profitability of products, turnover of production assets, financial condition and profitability of economic activity.

The financial results of the enterprise are characterized by the amount of profit received and the level of profitability. The greater the amount of profit and the higher the level of profitability, the more efficiently the enterprise functions, the more stable its financial condition. Initial data of the analysis of the main technical and economic indicators of PJSC "Pyaterochka".

Table 2.2.1-Annual payroll, rubles

Output: according to the annual payroll is 2,964,000 rubles.

Table 2.2.2-Inventories, rubles

51032.73 rubles.

Output: according to the data in the table, the sum of stocks of cow's milk in the public joint-stock company Pyaterochka for 2015 is 412,208 rubles, and the average stock of goods is 51,032.73 rubles

Table 2.2.3-Planning the estimated turnover by months of the year, pieces

Table 2.2.4-Calculation of the retail price of goods

Output: we examined 10 types of vegetable oil. The trade margin at PJSC Pyaterochka applies 10% to candy products, which means an average price level.

2.3 Layout of the store of the public joint-stock company "Pyaterochka"

In the public joint-stock company of the Pyaterochka store, the trading floor is a specially equipped main part of the retail space of the store, designed to serve customers. The layout of the trading floor consists in dividing its entire area into functional zones and placing retail equipment inside them.

The following requirements are imposed on the structure and layout of the trading floor of the public joint-stock company Pyaterochka:

1) convenient for buyers location of entrances, exits, departments;

2) creation of the best conditions for the movement of goods from the premises for their storage and preparation for sale to the places of placement and display;

3) ensuring the free movement of streams of buyers;

4) rational organization of settlement operations.

The entire area of ​​the public joint-stock company of the Pyaterochka store can be conditionally divided into:

1) installation area;

2) the area of ​​the aisles for buyers and the movement of goods;

3) the area of ​​work places, service personnel;

4) the area of ​​cash registers.

The installation area includes the area occupied by commercial equipment for displaying goods, cash payments and customer service. In self-service stores, approximately 30% of the total area of ​​the sales area is usually allocated for the installation area.

The area of ​​checkout machines includes the area occupied by checkout booths, aisles between them, tables for packing goods, as well as an area for storing baskets and carts for picking goods by customers. In self-service stores, this area should not exceed 15% of the sales area. At the same time, the number of workplaces for cashier controllers is determined based on the specialization of the store and the area of ​​the trading floor.

When selling goods using the self-service method, the most rational linear layout of the sales area, when the arrangement of equipment and aisles for customers are planned in the form of parallel lines located perpendicular to the line of cash registers.

There are three types of linear layout options:

1) longitudinal, in which the lines of commercial equipment are lined up along the trading floor;

2) transverse, when the equipment forms lines running across the trading floor;

3) combined, combining both longitudinal and transverse planning.

Box layout. It is a breakdown of the entire area of ​​the trading floor into departments (boxes) isolated from each other, while each department has its own cash register, which makes such a layout less convenient for buyers making a complex purchase, since the purchase of goods in each department and on they have to spend additional time on settlement operations.

Exhibition layout. It is used in stores selling by samples. Products are displayed on racks located on a specially designated area for displaying them.

Mixed layout. Includes various types of layouts.

Table 2.3.1-Technological indicators of the store of the public joint-stock company "Pyaterochka"

Shop area efficiency ratio:

Ke = St.z / Sob,

where St.z is the retail area of ​​the store, Sb is the total area of ​​the store.

The higher the learned value, the more efficiently the store area is used. The most optimal ratio of retail and non-retail space is 70/30.

Coefficient of the installation area of ​​the store, Ku:

Ku = Sу / Sт.з,

where Su is the installation area of ​​the store, St is the sales area of ​​the store.

This is an indicator of the efficiency of equipment placement in the sales area. The recommended coefficient is 0.25-0.35.

Demonstration area coefficient of the store, Cd:

Kd = Sd / St,

where Sd is the demonstration area, S is the area of ​​the trading floor.

This is an indicator of the efficiency of using the area for displaying goods.

The optimal value of this coefficient in self-service stores is 0.7-0.75 or 70-75%.

2.4 Organization of the trade and technological process in the store of the public joint-stock company "Pyaterochka"

The trade and technological process in a store is a complex of interrelated trade (commercial) and technological operations and is the final stage of the entire trade and technological process of commodity circulation. At this stage, retail buyers are connected to the implementation of the trade and technological process of commodity circulation, who, depending on the methods of selling goods, can play a very active role in it.

Commercial operations play an important role in the trade and technological process. Their timeliness and quality of execution affect the breadth and depth of the range of products offered, the uninterrupted trade in them and, in general, the quality of customer service. These operations include: studying the demand of buyers, drawing up applications for the import of goods, forming the optimal assortment, organizing advertising and information. Naturally, in independent trading enterprises, the nature of commercial operations is more complex than in stores that do not have economic independence.

The basic principles of organizing the shopping process of the Pyaterochka supermarket include the following:

1) providing an integrated approach to the development of optimal options for the sale of goods;

2) ensuring the best conditions for the selection of goods, saving time for buyers, a high level of trade services;

3) compliance of technology with the modern scientific and technical level, the use of advanced technology, progressive labor processes;

4) achieving optimal economic efficiency of the technological process by accelerating the turnover of goods, saving labor, reducing distribution costs;

5) preservation of the physical and chemical properties of goods.

Loading and unloading operations in the Pyaterochka supermarket are carried out manually, without the use of electric forklifts and small-scale mechanization equipment. Only when a container with a hydraulic crane comes with the goods, its capabilities are used.

After that, the goods are accepted in terms of quantity and quality, and then the goods are delivered to the storage room. All food items that need to be cooled are immediately delivered to the refrigerating room.

Before the goods are presented to the sales area, the goods are prepared for sale.

Preparation of goods for sale consists in unpacking, sorting, cleaning, packing, packing, ironing, marking. Before being delivered to the sales area, the goods are marked and placed in trays, baskets, boxes, carts.

Since in the Pyaterochka supermarket there is a very large assortment of goods with different periods of sale and different times of their implementation, this store uses all three variants of the technological process scheme.

Firstly, this is the most complex version of the technological process that is used in the sale of goods that require storage and preliminary processing before they are submitted to the sales area. For foodstuffs, these are pre-packing, packaging, cutting of individual goods. For non-food products - exemption from containers, cleaning and ironing of garments, assembly and adjustment of technically complex goods.

The second variant of the technological process includes the storage of goods, which requires special premises. The implementation of storage, as a rule, is dictated by the need to organize uninterrupted trade, when the used supply system is not able to ensure this continuity. Another option provides that the goods, after quantitative and qualitative acceptance, immediately go to the sales area for sale. Such a scheme can be applied with a relatively slow turnover or with a clear system of commodity supply.

A linear transverse arrangement of equipment is used in the sales area of ​​grocery products of the Pyaterochka supermarket. It allows you to clearly form customer traffic flows, creates better conditions for grouping and placement of goods, and provides a better view of the sales area.

Acceptance of goods is one of the important operations of the trade and technological process of the store and must be carried out by persons who are entrusted with financial responsibility. It is carried out by financially responsible persons in terms of quantity and quality - heads of departments, sections, commodity experts - on the basis of accompanying documents.

Acceptance of goods in terms of quantity and quality in the Pyaterochka supermarket is carried out in accordance with the instructions "On the procedure for accepting industrial and technical products and consumer goods in terms of quantity", "On the procedure for accepting industrial and technical products and consumer goods in quality", if the supply contracts do not provide for another procedure for the acceptance of goods.

Acceptance of goods by quantity is a reconciliation of the mass, number of places, units of actually received goods with the indicators of accompanying documents (invoice, consignment note), which is carried out at a certain time specified in the instructions.

Acceptance of goods in terms of quality is the identification of the quality and completeness of the goods, the compliance of containers, packaging, labeling with the established requirements, as well as accompanying documents (quality certificate, sanitary certificate, veterinary certificate). Upon detection of substandard or incomplete goods, acceptance is suspended and a commercial act is drawn up.

The placement of the assortment of goods should ensure a rational organization of sales, create favorable conditions for the purchase of goods and the organization of the store; meet the requirements of the psychology of trade, create an active display and supply of demand for goods; promote the rational direction of the flow of buyers. Physical activity on store workers should be minimized.

In the Pyaterochka supermarket, when placing assortment complexes nearby, they place goods that belong to the same commodity group, complement each other, meet the demand of a circle of buyers, as well as goods that, for reasons of organizing a trading process in compliance with the rules of commodity neighborhood, can be located side by side. Combinations of goods of four groups prevail in complex purchases: bakery products, dairy products, groceries, and gastronomy.

The placement and display of goods, taking into account the frequency of joint purchases, contribute to the growth of trade turnover. Taking into account the frequency of purchasing various goods, the intensity of the customer flow in the area of ​​their location, overall dimensions and consumer properties.

Since containers are widely used in this store for displaying goods, it is necessary to take into account not only the area of ​​the display, but also its volume. The use of containers significantly increases the amount of goods laid out in the sales area.

When placing and displaying goods, it is very important to avoid the monotony of rows of equipment. It is necessary to take into account the different colors of the packaging of goods, their sizes, change the distance between the shelves of the slides in the same row, use various advertising media. The buyer pays special attention to color spots in the product lines, to those places where the height of the shelves is changed.

The monotony in the display of goods in the Pyaterochka supermarket is also eliminated by the use of baskets, containers with goods displayed in the "dead" areas of the trading floor (in the corner, between the slides), due to which customers pay more attention to the goods placed in them.

Of all the methods of displaying in Pyaterochka, horizontal and vertical are most often used. With the horizontal method of displaying each group or subgroup of goods, one shelf is allocated, for example: the top one is for one name of cookies, the middle one is for another, the bottom one is for the third. Since buyers first of all pay attention to the goods placed at the optimal height, the goods in greatest demand are placed on the lower shelves. At eye level, goods that are in little demand are placed. Large and heavy goods are placed on the lowest shelves or in mobile containers that are installed under the rows of shelves.

With the vertical method of laying out, the slide plane is divided into three or four parts and filled with various goods. Thus, goods of the same name are placed one under the other. The vertical layout is more efficient. With this arrangement of the goods, the buyer spends much less time for inspection, the sales area becomes more attractive.

Buyers are attracted by the massive display of goods. She gives them confidence in the product. The Pyaterochka supermarket is also widely used for displaying goods in bulk in baskets, on shelves, and open refrigerated counters.

When choosing a product, it is necessary to provide the buyer with the opportunity to familiarize himself with the contents of the box, pack, package. To do this, one or two open boxes, tightened with cellophane or plastic wrap on top, are placed on the shelf next to goods in opaque packaging in this store.

All samples of goods on the trading floor of the Pyaterochka supermarket are equipped with a well-designed price indicator, printed in clear and large print, or price tags with typesetting numbers. All prices must indicate the name of the product. Price tags are often supplied with brand names and brands.

In the trading floor of the Pyaterochka supermarket, the goods, previously weighed, packaged and labeled, are laid out on shelves, in open refrigerated counters, containers and other container equipment.

Buyers select goods on their own. At the request of buyers, they can be assisted in choosing goods or given advice by the controller located in the trading floor.

It should be noted that the movement of buyers in the trading floor of this store is counterclockwise, which creates better conditions for them to select goods, and for employees to serve them.

When distributing space between goods, the frequency of their acquisition is fully taken into account when exhibiting them. In particular, the Pyaterochka supermarket uses the optimal sequence for placing goods in the sales area: at the beginning of the journey, in front of the meat and fish departments, there are fruits and vegetables; meat and fish departments are located in the back of the trading floor; confectionery products are located at the end of the line for the sale of bakery products; non-food items are located at the end of the buyer's journey.

The sales process in the Pyaterochka supermarket is organized as follows. This supermarket was built precisely on the basis of a customer self-service system. A significant economic effect in self-service is achieved by increasing the throughput of a store, increasing its turnover and gross income, a tangible reduction in the number of sales workers and an increase in their labor productivity, and a decrease in the level of distribution costs. One of the advantages of the self-service method is its versatility. The vast majority of food and non-food items can be sold by self-service.

Upon entering the store, the customer takes an inventory basket or cart to select goods and enters the sales area, orienting himself in the hall using various means of "dumb help". Having selected the goods, the buyer goes to the checkout area and presents independently selected goods and goods purchased through the service counter to the cashier-controller when leaving the trading floor. The cashier-controller pays off with the buyer.

According to the basic rules of this store, employees of the self-service store are not allowed to oblige them to leave their personal belongings when customers enter the hall. If the buyer wishes to leave a shopping bag, backpack, briefcase, suitcase, the store is obliged to ensure their safety, for which the appropriate equipment (racks, shelves, etc.) is installed. It is also not allowed to demand from buyers to present goods purchased in other stores at the entrance to the trading floor, to put stamps on them or make other marks.

If the buyer does not follow the rules obliging him to select the goods in the inventory basket (cart), cashier controllers should not serve such a buyer.

Cashier controllers who settle accounts with buyers must know well the range of goods sold, retail prices, the procedure for receiving money for the goods sold, the rules for operating and caring for cash registers, and be able to use the price list.

When checking out, the buyer places an inventory basket with selected items on the checkout counter. The cashier-controller checks their price and value, puts the goods into an empty basket that is constantly on the cash counter, registers the purchase price on the cash register, clearly names its value and the amount of money received, which he puts in front of the buyer, issues change and a receipt at the same time, and after the final settlement, puts the money received from the buyer into the cash drawer.

Payment for all goods purchased in the Pyaterochka supermarket, including those sold through service counters, is made only in a single settlement node. It is not permitted to require buyers to pay in advance for goods sold through service counters (with sellers).

Store employees are prohibited from using double control when customers leave (checking the correctness of payment for a purchase), as well as checking their personal belongings (bags, briefcases, etc.).

One of the most important principles of organizing the sales process in the Pyaterochka supermarket is the combination of trust in customers with a skillful organization of control. The buyer is negatively affected by excessive control, so all employees in the sales area must lay out the goods, adjust price tags, advise buyers, while simultaneously exercising overall control over the trading and operational process.

Chapter 3. Ways of improving the assortment policy to form the optimal assortment of candy products in the store of a public joint-stock company in the Pyaterochka store

3.1 Research of the assortment of candy products in the store of the public joint-stock company "Pyaterochka"

Public Joint Stock Company Assortment "Pyaterochka" can be subdivided into main and accompanying. The main assortment is represented by 10 subgroups (width is 10). The principle of forming the product range is functional, i.e. it satisfies people's need for food.

The depth of the nomenclature is determined based on the number of options, types. In 2016, compared to 2015, the depth of the assortment for sweets with fondant bodies increased by 5 types.

Table 3.1.1-Assortment list of candy products for the store of the public joint-stock company "Pyaterochka" for 2016

Table 3.1.2-Characteristics of the assortment of candy products in the store of the public joint-stock company "Pyaterochka" for the period 2014-2016.

From the above data, it follows that the structure of the assortment in 2016 compared to 2015 in sweets glazed with chocolate increased by 1.3%, for sweets with fondant bodies increased by 0.7%, for sweets with liqueur bodies decreased by 1.2 %, for chocolates with filling decreased by 0.8%;

The breadth of the assortment increased by 43%;

The completeness of the assortment in the morning increased by 25%, in the afternoon by 20%, in the evening by 40%;

Depth of assortment: sweets with cream bodies increased by 10%;

Assortment stability: increased by 25% in the morning;

The novelty of the assortment increased by 1%.

When working out changes, it is very important not only to focus attention on what they are being done for, what they should lead to, what and how to change, but also on what changes will be perceived, what resources and in what form will be in demand, by what methods they must be carried out. The main goal of a commercial enterprise in modern conditions is to obtain maximum profit, which is impossible without effective financial and economic activities. The search for reserves to increase the profitability of the enterprise is the main task of the manager. Obviously, the performance of the enterprise depends entirely on the efficiency of management of financial resources and the enterprise. When planning the management of the trade enterprise CJSC Pyaterochka, it is necessary to remember that its activities are aimed at solving the problems of the consumer market for goods and accompanying services; meeting the needs of people for the quality and quantity of goods, in terms of time and price. To increase the demand for the products of CJSC Pyaterochka, it is necessary to organize advertising in the store, which should consist of: advertising of the hypermarket itself, attracting buyers to it, and advertising of the goods that are sold there. In this case, advertising of goods can be carried out using pictograms, which are stylized images of goods characteristic of each separate group.

Another way to increase the profits of the Pyaterochka trading enterprise is to organize additional services, which may include: execution of service agreements (during the month the client picks up the goods as needed, and then at the end of the month it is calculated); service of corporate consumers on request (customers can order the goods they need, which will be delivered within a certain time); ordered goods, at the request of the client, are made out in a single corporate style (a logo is applied to the goods); products are selected in the same style and uniform color scheme.

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

Pyaterochka is the largest Russian chain of economy class supermarkets, founded in January 1999.

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

The company CJSC "VISANT-bargaining" undertakes to create in Voronezh the trade mark "Pyaterochka", consisting of 30 stores of a wider assortment, but the company will not stop there, it will continue to develop. On November 10, 2002, the first Pyaterochka store was opened in Voronezh.

In July 2003. the chain of stores "Pyaterochka" in Voronezh was awarded a certificate of honor by the Governor of the region, Mr. V. Kulakov, for high economic performance and improvement of trade services for the population.

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

On June 4, 2004, the Pyaterochka retail chain in Voronezh becomes the leader in the 2004 Best Concession Pyaterochka Store Network rating. in the "Minimal Network Costs" nomination.

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

May 25, 2005 The Pyaterochka chain of stores in Voronezh becomes the leader in the rating "The best concession chain of stores Pyaterochka 2005" in the nomination "Comprehensive indicator of the efficiency and rate of development of the Network (among Distribution networks that have been operating for more than 1.5 years)".

October 20, 2006 The Pyaterochka chain of stores in Voronezh became the winner of the rating of Concession Distribution Networks in 2006 in the category “The highest average monthly turnover per store and the lowest costs 2005-2006”.

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

1. High quality goods;

2. Low prices;

3. Wide stable assortment;

4. Best store location;

5. High standard quality of service.

The company declares the following goals:

1. Creation of a new type of trading system;

2. Ensuring customer satisfaction;

3. Promotion of domestic products to the market.

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

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

There are elements of corporate culture:

1. Culture of work in the office and shops;

2. Compliance with the rules of training company employees;

3. Corporate identity;

4. Corporate colors (red and yellow);

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

6. Life according to the laws of the company;

7. Company symbols: company flag, anthem;

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

9. Competitions and ceremonies: Best in profession, Best store, Opening of a store, Awarding with badges, Awarding of winners in competitions;

11. Sports competitions;

12. Corporate newspaper "News" Pyaterochka.

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

11-Leninsky prospect

12-stop Volgograd

13-st. Perevertkina

14-stop Ilyich

15-stop Dimitrova

16-stop Ostuzhevo

17-stop Suvorov.

In the South-West region, they start with 2:

21st Komarova,

22-st. Marshak,

23-st. O. Dundich,

24-st. Avenue Patriots.

In the North for 3:

31 st. Vl. Nevsky,

32-st. Lizyukova,

33-st. Northern Supermarket,

35-stop Diet,

36-st. Nevsky, Ost Temple,

38-stop School.

In the Leninsky district, they start with 4:

41 st. Moiseeva,

42-st. Voroshilov,

44-st. Revolution of 1905

In the Kominternovsky district, they start with 5:

52-Moskovsky prospect. 42-b,

53-st. Monument of Glory,

55-st. Running,

56-st. Kholzunov.

In the Central District, they start at 6:

61-st. Koltsovskaya, stop. Railway station,

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

Store opening hours:

For buyers from 9 to 22-00

For staff from 8-15 to 23-00

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

After the working day, the delivery of personnel is carried out.

Benefits of working in a company:

Each person who gets a job is issued according to the Labor Code of the Russian Federation;

Paid holiday;

Paid sick leave.

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

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

Competitions are held for the title of the best employee, the winner is awarded with cinema tickets. The best of the best is also chosen, who is also awarded with cash prizes, vouchers.

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

Organizational structure of the store.

Figure 1 shows the organizational structure of the store:

Figure 1 - Organizational structure of the store.

All store employees are collectively liable.

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

ZUM - deputy store manager (2 ZUM). They work with the staff, make orders for perishable goods, carry out cash collection.

PT is a merchandiser. They carry out acceptance of the goods and are substitutes for ZUM.

KZP is the controller of the cash register space. Supervises the work of cashiers. They keep magazines. Track payment.

OTZ is the operator of the trading floor.

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

Packer - packaged goods by weight.

OG - operator-loader. The goods are unloaded and delivered to the trading floor.

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

Functional responsibilities common to all employees:

1. knowledge of the assortment of goods;

2. knowledge of the commodity characteristics of the goods;

3. control of the quality and quantity of goods;

4. control over the timing of implementation;

5. pre-sale preparation of goods;

6. display of goods;

7. keeping the workplace clean;

8. assistance to buyers in choosing a product;

9. friendly customer service;

10. control of the correctness of prices;

11. visual tracking of the sales area;

12. measures to prevent theft in the store;

13. participation in inventories.

Additional responsibilities of cash register controllers:

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

2. assisting cashiers in solving problems;

3. knowledge of the structure and rules of operation of cash register machines (KKM);

4. keeping a log;

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

Additional duties of cashiers:

1. knowledge of the device and the rules of operation of the KKM;

2. knowledge and strict adherence to the rules of settlements and by buyers;

3. control over solvent monetary units.

Additional responsibilities of sellers and packers:

1. knowledge of the design and operation of electrical scales;

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

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

Operators and loaders have no additional responsibilities.

Inner order rules:

At 8-10 in the store there should already be a ZUM, a merchandiser and a security guard. At 8-15, 2 employees on duty must be present (only when they are present, the store opens). Cashiers and CPC must be present at 8-20. All staff should be present in the store by 8-30. At 8-31 the doors of the store are closed and those who do not come on time are considered late. At 8-40 in the morning meeting, attendance is checked, the results of the past day are discussed, plans for the current day are made. The entire meeting lasts no more than 10 minutes. At 8-50, the staff goes to their areas of responsibility and prepares the store for opening. At 9-00 the doors of the store open for customers. It is prohibited to leave the store without permission during business hours. Everything that the employee brings with him must be signed. It is not allowed to use telephones, it is not allowed to talk, except for work topics.

For lunch, the staff is given 1 hour, which can be divided into several parts, before leaving on returning from lunch, the staff must also check in. There should be no more than 3 people in the dining room.

The store closes 5 minutes later. After all the buyers leave, the employee can make his purchases, which is paid for at the checkout counter. He leaves his purchase in a storage room or on a table, then returns to the trading floor to prepare the area of ​​responsibility for the next day.

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

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

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

Storage of goods is a stage of the technological cycle of goods movement from the release of finished products to consumption or disposal, the purpose of which is to ensure the stability of the initial properties or their changes with minimal losses.

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

Display is the presentation of products in a way that can get people to shop.

When displaying goods in a store, the following conditions are met:

1. Implementation of commodity neighborhood;

2. observance of the number of exhibition goods;

3. convenience for buyers.

7 rules for displaying goods:

1. Attractiveness for the buyer;

2. availability for the buyer;

3. the layout must ensure the safety of the goods;

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

5. the goods on the trading floor must be placed taking into account the terms of sale;

6. each product has its own price tag;

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

Manufacturer's markings on goods must contain:

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

2. product name;

3. quantity;

4. date of manufacture;

5. conditions and terms of implementation;

6. composition;

7. food and energy value;

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

9.barcode (if any).

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

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

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

Coding of goods - the procedure for assigning a specified digital, alphabetic or alphanumeric code number to goods.

Barcode (Barcode) is a trademark applied to a product or its packaging in the form of a barcode or digital symbol readable by a scanner.

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

Feature of application: the presence of a bar code is a prerequisite for export.

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

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

There are various price tags in the store:

1.giant;

2. double;

3. large;

4. average;

5. small;

6. cigarette;

7.Arneg (ARNeG);

8. additional.

Information that should be on the price tag: name of the trading organization; Name of product; manufacturer; Manufacturer country; unit price; unit; local code; date of manufacture of the price tag; on the reverse side of the seal of the store.

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

Price tags are ordered from the accountant (the position, surname, local code and number of pieces are indicated). Rejection or overdue check is deleted in a separate place, in this case it is necessary to notify ZUM.

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

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

The product policy of CJSC "VISANT - bargaining" is developed on the basis of the following factors:

The state of demand and consumer expectations;

Technological production capabilities;

The presence of analogues of goods in the intended market.

Commodity policy predetermines the adoption of one of four alternatives:

1) modification of an existing product;

2) creating a new product;

3) "like others";

4) rejection of the goods.

For the effective appearance of a product on the market, it is necessary to make the following decisions:

Develop a product model;

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

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

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

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

Requirements for the product.

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

Useful, necessary, profitable;

Price acceptable for the target group;

High quality;

Nice, pleasant;

Convenient to use;

Prestigious;

A profitable form of capital investment;

Emotionally pleasing, i.e. Provide food for emotion throughout the entire business process, from ad perception to gratitude for the purchase.

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

Each retailer has its own individual look. Important elements of the integral image of the VISANT-bargaining CJSC store are:

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

Architectural solution of the building facade;

Convenient interior layout;

Attractive interior.

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

The following store equipment is located in the trading floor of VISANT-Torg CJSC store No. 15:

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

POS terminal (computer system - cash register): PC and monitor.

The goods in the store are sold in several ways:

1. By barcode;

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

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

2) Refrigeration equipment.

A) They are equipped with automatic defrosts and detectors. Freezing baths - temperature -20 ° С. The product is loaded into the freezers up to the red line. Twice a day it is necessary to check the temperature regime of the bathroom, which should be - 20 ° С -18 ° С. The temperature rises during automatic defrosting of the freezer. In this case, the following symbol “deF” appears on the indicator display. At night or when the electricity is turned off, the baths are closed with night protective curtains. The stores are constantly monitored, which is recorded in the logbooks of the temperature regimes of refrigeration equipment.

B) Medium temperature baths (with temperatures from 0 to 8 ° C);

C) Refrigeration counters (with temperatures from 0 to +16 ° С).

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

4) Stackers: hydraulic trolley, manual trolley.

All goods and all commercial equipment in stores are laid out and arranged according to the approved planograms.

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

Implementation of purchases and orders.

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

1. All products of the Supplier are of unconditional and consistent quality.

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

3. The logistics of the Supplier ensures the uninterrupted movement of goods.

4. The supplier provides Pyaterochka with exclusive terms of delivery of goods.

Product requirements:

1. The product is of unconditional and consistent quality.

2. The product is in demand by the buyer.

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

4. The product has a barcode.

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

6. The goods are packaged by the Supplier.

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

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

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

Bakery products:

1. JSC Khlebozavod No. 7;

2. JSC Khlebozavod No. 2, etc.

Milk products:

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

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

3. OJSC "Firma Milk", Voronezh region, Rossosh, st. L. Tolstoy and others.

Confectionery:

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

2. OJSC "Red October", Moscow, nab. Bersenevskaya, 6;

3. JSC "Voronezh Confectionery Factory" Voronezh, st. Koltsovskaya, 40;

4. LLC "Odintsovskaya Confectionery Factory", Moscow Region, Odintsovsky District, Malye Vyazemy, 20, etc.

Sausages:

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

2. OJSC "Plant of meat Kalacheyevsky", Voronezh region., Kalacheyevsky district, p. Prigorodny, st. Industrialists, 28;

3. 3JSC "Mikoyanovskiy meat-packing plant", Moscow, st. Talalikhina, 41. and etc.

During the internship, having considered the peculiarities of the work of VISANT-bargaining CJSC (Pyaterochka chain of stores), the following conclusions can be drawn:

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

CJSC "VISANT - bargaining" shop No. 15 rationally plans and regulates the level of commodity stocks, which ensures uninterrupted supply of consumers, prevention of excess stocks, and acceleration of their turnover. One of the main conditions for attracting suppliers is unconditional and constant quality.

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

Expand the range of finished products;

Increase the area of ​​utility rooms;

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

practice report

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

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

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

Production of products is assessed using natural and conditionally natural indicators, in units of labor intensity and cost. The volume of production is characterized by gross and net products, output of finished and commercial products, sales of shipped and sold commercial products. The rate of growth in the volume of production and sales of products, an increase in its quality directly affect the value of costs. Profit and profitability of the enterprise. Therefore, the analysis of these indicators is important.

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

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

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

Average annual absolute growth = thousand rubles.

Average annual growth rate = (2.2)

Average annual growth rate = * 100 = 138.8%

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

Table 3. Structure of proceeds from product sales

The assessment of the implementation of the plan for the production of products for 2013 is made in table 4

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

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

On the whole, the enterprise is not fulfilling the plan by 8.4%, which indicates insufficient work of the sales department.

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

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

The provision of the enterprise with fixed assets and the efficiency of their use (production and amount of equipment, working time fund);

The provision of the enterprise with raw materials and materials and the efficiency of their use (material consumption, the cost of material resources).

In the future, these factors will be analyzed.

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

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

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

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

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

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

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

At the enterprise, it is necessary to consider the following factors that ensure the growth of profits from the sale of products: reduction of the terms of sales of products; improvement of economic, financial and contractual activities; strengthening production, labor and technological discipline.

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

Table 5. Financial results of activities for 2010 - 2013, thousand rubles.

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

The calculation of profitability indicators is presented in table 6.

The profitability of production activities, based on the values ​​of profit from product sales, amounted to 6.8% in 2012, 5.1% in 2013, and 2.8% in 2012. In 2013, the value of the indicator rose sharply to 11.2% due to an increase in profit volumes.

The increase in profitability of sales is associated with an increase in the volume of the company's balance sheet profit. The return on sales was 4.1% in 2013 and 8.4% in 2013. The upward trend is due to the fact that every year the sales proceeds are growing due to the increase in prices, and the real amount of the company's balance sheet profit increases.

Table 6. Analysis of profitability indicators,%

The return on equity and total capital changed in the same direction, in 2013 we observe a decline in the company's profitability due to a decrease in the mass of profits, and in 2012-2013. - growth in return on investment. Thus, we observe an improvement in the efficiency of the Pyaterochka 508 store in 2010-2013.

Conclusion: "Pyaterochka" is a network of conveniently located stores of the "soft discounter" format for people who are looking for a quick purchase of quality products near their homes at the lowest prices. The network is constantly improving the service for buyers and cares about the quality of the goods sold.

Pyaterochka stores are guided by the interests of the general population, setting minimum prices for the most popular goods.

In the first nine months of 2014, net retail revenue of the Pyaterochka soft discounter network grew by 13.1% year-on-year and amounted to RUB 232,300 million.

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

Household chemicals - 21%;

Food products - 36%;

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

Household goods - 28%

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

The main consumers of these services are individuals.

In 2013, the gross profit of the enterprise increased sharply due to a decrease in the level of costs to RUB 8,042 thousand, however, as a result of a large volume of commercial and administrative expenses, sales profit amounted to only RUB 3,576 thousand.

Profit before tax (balance sheet profit) increased by 1,010 thousand rubles and amounted to 1,714 thousand rubles in 2011, against 731 thousand rubles. 2012. In 2013, the balance sheet profit of the enterprise increased by 1,667 thousand rubles. compared to 2012 levels.

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

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Organizational and economic characteristics of the enterprise

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

This retail chain generated 69.0% of X5's total net sales in 2014.

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

Perekrestok is a federal supermarket chain, one of the first in the history of Russian retail.

This network is focused on the quick purchase of quality products near the house at the lowest prices. The network is constantly improving the service for buyers and cares about the quality of the goods sold. In this regard, the position of "Freshness Director" was introduced to the stores of the trading network. His responsibilities include constant monitoring of the shelf life of products displayed on the shelves in the sales area.

Cash units of stores are equipped with special “red buttons” for calling additional cashiers to prevent queues. If a customer discovers a product with an expired shelf life on the counter, the store under the "We are responsible for quality!" will give him a similar fresh product.

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

Working hours of the store 8: 00-22: 00 without a break and days off.

The store building is located in close proximity to public transport stops, which provides high traffic

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

The staff of the Pyaterochka company is divided into three categories of employees:

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

In the composition of the management personnel, positions are allocated for leaders (managers), specialists, etc. As part of the trade and operational personnel, the professions of sellers, cashiers, controllers-cashiers, etc. are distinguished. The support staff includes the professions of packers, loaders, cleaners, etc. The positions of specialists include economists, financiers, commodity experts, accountants, etc.

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

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

Profitability is a relative measure of an enterprise's performance. In general form, it is calculated as the ratio of profit to costs.

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

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

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

Determine the level of profitability of sales and distribution costs in a trade enterprise (Table 2.1).

Table 2.1 - Economic efficiency of work

The data in table 2.1 allow us to conclude that the trading activity of the studied trade enterprise is profitable and profitable.

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

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

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

An important factor affecting the amount of profit is the level of purchase prices for goods. When carrying out commercial activities, an enterprise tries to purchase goods at the lowest price. This can be achieved by reducing the number of intermediaries when purchasing goods, using price discounts, purchasing consignments of goods during the period of seasonal price reductions.

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

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

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

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

The system of operational planning of financial activities consists in the development of a set of short-term planning tasks for the financial support of the main directions of the economic activity of the enterprise. Operational financial planning includes drawing up and executing a payment calendar, cash plan and calculating the need for a short-term loan. In the process of drawing up the payment calendar, the main task is solved - the organization of accounting for the temporary docking of cash receipts and the forthcoming expenses of the enterprise.

At the same time, one should be aware that a financial plan is, ultimately, a set of financial indicators that must be calculated and predicted using special technologies. As the final result of the financial plan, the forecast balance sheet of the enterprise, the income statement and the statement of cash flows are usually used.

The method of budget planning, which has become widespread in Western practice, provides acceptable accuracy of financial forecasts, is equipped with a huge amount of methodological literature and a set of applied programs, which greatly facilitates its practical application. Despite the deep study of the method of budget planning, it is still underestimated in Russian companies, here the "Soviet inheritance" affects. The ultimate goal of the budget planning method is to identify the needs of the enterprise for financing at the time, reflected in the forecast balance, by determining the size of the imbalance between the assets and liabilities of the forecast balance, caused by the reflection in it of the entire spectrum of financial decisions for the coming year.

2. Analysis of the financial planning system

LLC "Pyaterochka"

2.1. Organizational and economic characteristics of the enterprise

Let us consider the system of short-term financial planning of corporations using the example of one of the Pyaterochka supermarkets, which is part of the all-Russian network (corporation) of Pyaterochka retail stores.

The main activities of Pyaterochka LLC are:

Wholesale and retail trade, intermediary, commercial and exchange operations, marketing with the opening of own trade and public catering enterprises, organization of all types of trade;

Other types of commercial activities that are not prohibited and do not contradict the current legislation of the Russian Federation.

The company acts on the basis of the charter (Appendix 1).

Figure 2 shows the organizational and economic structure of the company.

Figure 2 - Organizational structure of Pyaterochka LLC

In 2009, the average number of employees of the enterprise was 47 people.

Of these: 1 supermarket director, 2 deputies are the commercial director and chief accountant, 5 auxiliary transport workers, 4 drivers, 2 storekeepers, 4 cleaners, 10 cashiers, 10 sales consultants, 4 sales managers, 2 - economist-analyst, 3 accountants.

The average salary of the company's employees for 2010 is 7291 rubles. The share of the wage fund in the proceeds is 13.4%.

The average age of employees is 38 years.

Educational level of employees and specialists:

Workers with higher education - 10.2%

Workers with secondary technical education -39.8%.

Employees with vocational education -40.2%.

On the territory of the supermarket, a variety of promotions are held weekly for buyers and promotions are held with the participation of promoters.

For the purpose of organizing accounting and tax accounting in 2009, by order of LLC Pyaterochka, the regulation “Accounting policy for the purposes of accounting and tax accounting in 2009” was approved, which discloses the methods of conducting accounting and tax accounting. Accounting is carried out by the accounting service of the organization headed by the chief accountant, in accordance with the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 98 No. 34n, and Regulations for PBU No. 1-19, approved by the Ministry of Finance of Russia.

Consider the main trends in the development of society over the past three years.

In table 1, we present the main financial indicators compiled on the basis of the company's financial statements (Appendices 2-5).

Table 1 - Key financial and economic indicators for 2008-2010

According to the results of work in 2009, the company made a profit in the amount of 9724 thousand rubles, last year, a profit of 12342 thousand rubles was received. In this regard, at the moment the company has reduced its business activity, which has an unsatisfactory effect on the financial situation. Over the past few years, this organization has had negative trends in its activities and, despite the profit it earns, business activity is falling. So the revenue for 2 years fell by almost 2 times and in 2009 amounted to 182,903 thousand rubles. against 293,590 thousand rubles. in 2007. The organization, however, manages to reduce costs at the same rate, which provides an inflow of profits.

The profit, although reduced, but not so significantly and amounted to 9724 thousand rubles in 2009. There was a decrease in stocks of finished products and goods for resale by more than three times over the past 2 years.

The settlement situation is quite stable - there are virtually no accounts receivable, since this organization is mainly engaged in retail trade.

Accounts payable for the last two years have not changed and amount to 3298 thousand rubles. and is of an exclusively current nature. The profitability of products and goods sold is 5.32%, while it has not changed significantly for three years.

The balance sheet currency has decreased by half over three years, which indicates a decrease in business activity. This position of the organization is associated with increased competition, this is primarily with the commissioning of supermarkets "Proletarsky", "Magnit", in which a wider assortment is combined with low prices.

In conclusion, we will give a generalized assessment of the financial and economic activities of Pyaterochka LLC for the reporting period, using the data of Form No. 2 "Profit and Loss Statement", which presents the most important indicators of the company's financial results: revenue (net) from the sale of goods, products , works, services (net of value added tax, excise taxes and similar mandatory payments); gross profit; profit (loss) from sales; profit (loss) before tax; profit (loss) from ordinary activities; net profit (retained earnings (loss) of the reporting period).

Table 2 - Indicators of the results of commercial activities of Pyaterochka LLC for the period from 2007-2009

continuation of table 2

According to table 2, in the reporting period, the excess of the organization's income, which amounted to 182903 thousand rubles, over its expenses in the amount of 149362 thousand rubles, contributed to the receipt of net profit of LLC Pyaterochka in the amount of 9724 thousand rubles, which is undoubtedly positive ... The indicated positive financial result of the financial and economic activity of the investigated enterprise testifies to the satisfactory work in 2009.

So, despite the negative trends in the organization's activities, Pyaterochka LLC is in a satisfactory financial position and has the potential to improve it.

2.2. Assessment of the existing financial planning system of Pyaterochka LLC

The financial planning system of Pyaterochka LLC was initially formed on the basis of modern management accounting methods. The commercial director manages the financial planning system of this organization.

The direct executors are employees of the planning and analytical department.

Their responsibilities include the implementation of current and operational financial planning.

Figure 3 shows the financial planning scheme used in this organization.

Figure 3 - The financial planning scheme used

LLC "Pyaterochka"

The field of activity of the studied organization is retail trade in food products. There was virtually no level of competition at the time of the organization's creation. The only competitor was the Nikolsky supermarket, however, if Nikolsky was initially aimed at people with an average and high income level, being kind of an elite one, then Pyaterochka was conceived as an economy class supermarket aimed at retailing affordable goods for all segments of the population ... In this sector, the main competition is from small retail outlets and small stores.

Short-term (current) financial planning is carried out directly by the planning and analytical department and is reduced to drawing up annual planning tasks in the form of budgets.

Consider the main parameters of the sales budget for the last 2 years in table 3.

Table 3 - Execution of the sales budget of Pyaterochka LLC for 2007-2009

According to Table 3, we see that the planning of sales volumes is mainly reduced to multiplying by the planned increase in sales, and therefore there are significant deviations in the actual data from those planned in the budget.

If in 2008 minor deviations of 5-10% were recorded, and as a result, due to changes in the structure of commodity turnover, the general plan for the organization was fulfilled by 97%, then in 2009 the deviations are quite large. So for wine and vodka products and drinks, the plan was fulfilled only by 52%. However, one cannot fail to note a significant increase in sales volumes over the planned indicators for confectionery and dairy products (36.2-47.7%). This fact suggests that when planning the structure of turnover, one proceeds from the current situation of the last year, without assessing the external factors of the competitive environment. As a result, these omissions led to the fulfillment of the plan by only 74.2%.