Study of the commercial activities of a wholesale enterprise. Commercial activity of a wholesale enterprise. The role of wholesale enterprises in organizing economic relations

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1. The theoretical essence of organizing wholesale trade

1.1 The concept and role of wholesale trade

Wholesale trade in the commodity market is component spheres of circulation. Through wholesale trade, the accumulation and movement of goods in space and time is managed; almost all commodity resources are processed. It is an important lever for maneuvering commodity resources both across regions and across commodity markets. Through wholesale trade, the consumer influences the manufacturer in the direction of balancing supply and demand, providing consumers with the opportunity to purchase goods within the limits of their financial capabilities and in accordance with their needs.

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

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

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

Level of specialization of production enterprises;

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

A wide range of goods sold, their physical and chemical properties, discrepancy between the production range and the trade range;

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

These specific operating conditions of manufacturing and retail enterprises require the creation and accumulation of certain reserves, most of which are concentrated in the wholesale segment.

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

The purpose of wholesale trading activity is to satisfy the demand for goods at a time convenient for the consumer. The goals of developing wholesale trade are: creating a developed structure of commodity distribution 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 commodity distribution.

1.2 Types of wholesale trade enterprises

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 wholesale circulation of large quantities of goods to consumers throughout the entire territory or a number of regions of the country. Federal organizations are called upon to form the structure of distribution channels for large domestic product 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 in the development of domestic trade. This link should ensure the sustainability of the development of the entire national wholesale trading system;

Regional wholesale enterprises. This structure represents the basis of the national wholesale trading system, its internal contour (wholesale structures at the regional level). Wholesale enterprises at the regional level (autonomous or independent structures) must purchase goods from wholesale enterprises at the federal level and directly from commodity producers and deliver them to retail enterprises in their service area. In the area of activity of these structures there are sales 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 stimulate the formation of such types of organizations that would best satisfy the requirements of commodity producers.

Each type of wholesale enterprise can exist in different forms.

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

Intermediary wholesale structures - “agent enterprises”, “broker enterprises” (distributors), which do not use the transfer of ownership rights to goods in their activities, act on behalf of the client and primarily at his expense.

Organizers of wholesale turnover are commodity exchanges, wholesale fairs, auctions, wholesale food markets.

Commodity exchanges serve large-scale 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 type of intermediary organization that facilitates the circulation of goods, where trade is conducted through open bidding.

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

Organizers of wholesale turnover are important element wholesale infrastructure, the main task of which is to create conditions for organizing wholesale trade.

1.3 Specifics of organizing the work of commercial departments of wholesale organizations

Commercial work is carried out by a staff of specialists. In this case, modern Computer techologies. Main content commercial work in wholesale organizations:

Information Support commercial activities;

Determining the need for goods;

Selecting partners for establishing business connections and promotion channels;

Commercial activities to establish economic ties between partners;

Organization of wholesale purchases of goods;

Commercial activities for wholesale sales of goods;

Commercial activities by organization retail sales goods;

Management of commodity resources.

The structure of the commercial department is determined by what functions the wholesale organization performs, how wide the range of goods it purchases and sells, how many suppliers and buyers it has, etc. general view The commercial service of a wholesale trade organization may have the structure shown in Fig. 1.

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

Each of the commercial service departments performs certain functions related to solving the problems they face.

Providing the wholesale enterprise with the necessary marketing information;

Conducting a set 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 image of the enterprise. The purchasing department provides:

Search for suppliers of goods;

Justification, selection of organizational forms of procurement;

Organization of wholesale purchases;

Documentation of purchases;

Monitoring the execution of contracts.

The sales department performs the following functions:

Selection of forms of wholesale sales;

Development and signing of supply contracts;

Organization of wholesale sales;

Documentation of wholesale sales;

Inventory management;

Monitoring the execution of supply contracts.

The following operations are performed in the warehouses of a wholesale enterprise:

Acceptance of received goods in terms of quantity and quality;

Organization of storage of goods;

Assembling goods according to customer requests;

Loading of completed goods onto transport and sending to customers;

In its work, the commercial department interacts with each other, as well as with other departments of the wholesale enterprise (economic planning, legal, accounting, dispatch, etc.).

1.4 Analysis of the development of wholesale trade in Russia

It is obvious that the GDP growth of the Russian economy depends to a large extent on the wholesale trade market. The latter, although it already existed in times Russian Empire, and during the period of the USSR, but the greatest leap in development was made 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 divided into two sections - raw materials and processed products. In the first sector, you can also separately highlight the sale/purchase of semi-finished products. Concerning general structure, then 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% comes from the sale of food and tobacco products. 15% of wholesalers' revenue is generated through sales non-food products public consumption.

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

A feature of domestic business is the relatively weak presence of large players in the regions. There, distributors have much better established horizontal connections with retail outlets; wholesale is less in demand. About 30% of all sales come from the Moscow region, which is not too surprising, given the size of the population living there and its higher level of well-being compared to the rest of the country.

Experts predict growth of the sector (if the entire economy grows) in the coming years, but also note a number of significant problems that hinder this. Eliminating them will help even more effective development. First of all, the overabundance is mentioned government regulation. Obtaining all the necessary approvals and certificates sometimes takes months.

There is also serious dissatisfaction among wholesale trade market participants with abuse of power by individual government officials. Many of them “cooperate” 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 if they refuse.

Among other factors, we can mention that entrepreneurs do not yet pay enough attention to the capabilities of Internet resources. Thus, they seriously lose revenue and at the same time lose consumers to more advanced competitors.

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

Also very important is constant work on cost optimization. Timely investment in logistics technologies, warehouse capacity and the latest software- this is not unnecessary “show-off”, which you can completely 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 trade market specialists recommend following several simple rules. First, you should try to enter into long-term supply agreements. Secondly, show interest in the partners’ business and find additional opportunities to deepen interaction.

Thirdly, it is worth showing loyalty to the manufacturer: not only timely fulfill your obligations regarding payment and sample volume of goods, but also, for example, help him in various marketing research. In general, if it is possible to provide additional service, you need to try to do this.

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

2. Analysis of the activities of a wholesale trade enterprise using the example of Fargo-S LLC

2.1 Organizational and economic characteristics of Fargo-S LLC

The company Fargo-S LLC is located at Rostov region, Rostov-on-Don, Lenin street 12, office. 151.

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

Fargo-S LLC is a medium-sized enterprise in the wholesale trade of ferrous metal scrap (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 area 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 of different weights are accepted, but clients who deliver a lot of scrap weighing more than 10 tons have significant advantages in working with this company. Purchasing managers of Fargo-S LLC often go to the client to evaluate the future batch. Payments to counterparties are carried out in cash and non-cash forms.

Lots of scrap metal are presented for testing for explosion hazards; the presence of accompanying documents, which must indicate the type, weight, brand, group and category of waste.

This company has the right:

Take part in associations and other associations;

Cooperate with anyone public organizations;

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

Exercise your rights and bear responsibility for your obligations.

Organizational structure of any enterprise has a great influence on building inter-business 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 be able to monitor their implementation, the organization provides information communications. Depending on the organizational structure of the enterprise, information communication is carried out.

We can say that every medium-sized wholesale trade enterprise begins its activities by building the enterprise according to the type of linear management structure. As the enterprise develops, the enterprise expands, thereby increasing the need to empower employees with management functions. The Director General provides leadership on fundamental issues. Therefore, we can say for sure that the organizational structure of Fargo-S LLC is a line-staff structure (Fig. 2.2).

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

With a line-staff management structure, the functions of the manager are divided and distributed among units of different levels. The line manager only coordinates the actions of the departments.

Figure 2.2 - Organizational structure of Fargo-S LLC

Figure 2.2 shows the organizational structure of the line-staff type at the average wholesale enterprise Fargo-S LLC.

Management and control tasks at Fargo-S LLC are performed by the General Director. His direct subordination includes: 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 support department.

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

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

The purchasing department is one of the main structural divisions of a wholesale trading 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 of goods and its documenting is of great importance for procurement planning. Based on financial and economic documents, decisions on new purchases are made.

The Deputy Sales Director must know the prospects for economic and social development companies and industries, 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 enterprise. The main task of this department is to increase the amount of ferrous scrap metal sold. The primary tasks of the department are: sales promotion and forecasting.

Managers for working with VIP clients are, in other words, managers for working with key clients. They bring the bulk of the company’s profit by concluding contracts with regular and large partners. It is these managers who go to the seller’s territory to evaluate a batch of his metal, since they have sufficient experience and qualifications to independently represent the interests of the company, conclude new contracts and adjust old ones. If necessary, managers work to stimulate the market using a system of discounts and bonuses.

The chief accountant is the head of the full-time accounting department, which collects and accumulates information about the property and finances of the enterprise. Accounting is a source of information about the receivables and credits of an enterprise. Such information is necessary for the CEO to make forecasts economic indicators, decision-making in all areas of the enterprise, implementation of financial control.

The head of the personnel department is the head of the department who is responsible for staffing the organization with relevant specialized employees. HR department employees are engaged not only in searching for new personnel, but also in adapting them to the enterprise, training, advanced training, as well as social issues work of the enterprise.

A safety engineer is responsible for maintaining documentation on labor protection and fire safety at the enterprise. The engineer’s responsibilities also include monitoring compliance with safety regulations in the company’s departments, conducting certification of workplaces, interacting with regulatory authorities, conducting metrological control of measuring equipment, preparing reports and other various documents.

The head of the documentation support 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. The adoption of management decisions largely depends on the correct preparation of documents. The documents reflect all aspects of the enterprise’s activities, which is why when checking the company’s work, first of all, financial and commercial documents are analyzed.

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

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

Increasing production volumes by improving quality to reinvest the surplus Money into production;

Interaction with company employees to establish a connection 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 goals and objectives. But these are all just basic settings; the general director of the company, with all this, is free to make management decisions. Among the activities of Fargo-S LLC are the following:

Improving the quality system by taking timely response measures;

Equipping workplaces in accordance with sanitary and hygienic requirements;

Increasing the material and moral satisfaction of company employees;

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

Attracting highly qualified employees;

Creation of new jobs;

Entering the international market.

2.2 Organization of commercial activities of a wholesale trade enterprise

One of the main functions of wholesale trade is the systematic regulation of sales, the ratio of supply for 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 trading enterprises are completely autonomous and independent in choosing the product range 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. An entrepreneur always strives 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 defining commercial activities for tax purposes. So, in accordance with current Russian legislation, the criterion for classifying a company as a commercial one is that the enterprise has profit-making goals. It is necessary to take into account that the form of ownership and organizational and legal form of the organization does not 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 usefulness.

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

A characteristic feature of the activities 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 wholesale trade in waste and scrap ferrous metals.

Commercial activities in wholesale trade involve performing the following functions:

Improving inter-farm relations;

Selection of methods and forms of wholesale trade;

Strengthening interaction with retailers;

Improving the storage and warehousing system;

Organization of financial management.

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

Given the possibility of freely searching for sellers and buyers, the average wholesale trade enterprise needs to plan business 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 a purchase and sale transaction.

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

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

A specific feature of the organization of activities 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, technological process.

The technological process is a set of methods and operations for promoting a product, preserving consumer properties aimed at bringing the product to the consumer. This process ensures the processing of commodity flows from purchase to sale. The technological process also includes acceptance of 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 - Labor productivity dynamics for 2014 and 2015

From Table 2.1 it is clear that this enterprise is developing successfully, as evidenced by the growth of the company’s main performance indicators.

The growth in revenue from the sale of scrap in 2015 compared to 2014 amounted to 131.8% (an increase of 91,465 thousand rubles).

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

In 2015, fixed assets worth 870 thousand rubles were introduced, equipment worth 36 thousand rubles was withdrawn.

To fully present the main performance indicators of a commercial enterprise, it is necessary to consider the indicators of the movement of fixed production assets.

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

, (1)

Where OPF vv is 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 ;

Retirement ratio 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 dropped out of circulation due to disrepair and obsolescence.

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

Where F vyb - the cost of fixed assets retired;

F ng - the cost of fixed assets at the beginning of the year.
wholesale trade activity analysis

Growth coefficient - the ratio of the amount of the cost of growth of fixed assets to the value of fixed assets at the beginning of the period under study. This ratio shows what part of fixed assets has been added or decreased in relation to the total value of fixed assets.

Where (F century - F selection) is the sum of the value of the increase in fixed assets.

all formulas are in the archive with the work;

Depreciation rate is the ratio of the amount of depreciation cost to the original book value of fixed assets. This coefficient shows the level of depreciation of fixed assets.

Where I is the amount of depreciation of fixed assets;

OPFp - the initial cost of fixed assets as of the corresponding date.

Serviceability coefficient is the ratio of residual value to their replacement cost. This coefficient shows what proportion the residual value of fixed assets is from the original 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 - Movement of fixed assets of the enterprise

The name of indicators	2014	2015
Renewal factor	1,0	0,47
Attrition rate	0	0,07
Growth rate	0	1,64
Wear rate	0	0,14
Usability factor	0,85	0,86

Calculation of 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 removing obsolete equipment from circulation. The growth rate also increased by 1.64 compared to 2014. The wear rate in 2015 was 0.14. The serviceability coefficient in 2014 was 0.85, and in 2015 0.86, this fact indicates that this enterprise has new equipment on its balance sheet.

When developing an effective financing system, the dilemma of combining an enterprise's investments in its development, planning cash receipts for this, and maintaining credit debt at the lowest possible level always arises.
analysis of the activities of a 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 outdated infrastructure. It is of great importance to update the material and technical base for a successful solution modern problems development of the organization and industry.

Investment - long-term investment material assets 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 is developing in two directions:

Investing money in shares of other companies to make a profit;

Extension own enterprise through the construction of fixed assets, purchase of land, etc.

Among the investment areas of activity of Fargo-S LLC, the main ones can be identified, among them the following:

Choice of dividend policy;

Debt and working capital management;

Development of credit policy;

Analysis and development of financial and tax policies;

Cost management, including depreciation.

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

In modern conditions of increasing the amount of steel production, improvement and industrial development, ferrous metal 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 increased competition in the purchase of scrap; this process is accompanied by an increase in the price of this raw material.

Commercial activities in the wholesale trade of scrap ferrous metals, like any other commercial activity, are subject to regulatory regulation.

The main regulatory and 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 - Federal Law as amended. dated 05.05.2015 No. 124 - Federal Law.

4.Federal Law “On Production and Consumption Waste” dated June 26, 1998 No. 89 - Federal Law

5.Federal Law “On licensing of certain types of activities” dated 04.05.2012 No. 99 - Federal Law

6. Regulatory legal documents, adoption 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 for the activities of a commercial enterprise, in particular the organization of wholesale trade in ferrous scrap metals.

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

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

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

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

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

1.Comprehensive processing of waste of all types.

2. Reducing the amount of waste and involving it in economic circulation.

3.Environmental justification for recycling metal waste.

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

The creation of this type of scientifically based methodology would allow the organization to more effectively allocate its resources to minimize the purchase price and maximize the selling price.

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

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

2. Limiting the amount of secondary raw material resources leads to its shortage.

3. As market connections strengthen, 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. Greater territorial dispersion and remoteness of processing industry enterprises and metallurgical plants leads to an increase in the cost of transporting raw materials.

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

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

Figure 2.3 - Structure of the ferrous metal scrap market

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

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

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

Fargo-S LLC regularly develops and updates a model of the behavior of this enterprise in the market. In an unstable market, the budget, various plans and forecasts are reviewed.

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

1.Multiple regression method.

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 the dependent variable. At Fargo-S LLC, this method is used to solve demand problems when analyzing production costs. Using this method, the degree of influence of each factor and their cumulative impact are determined.

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

The expert forecasting method is a method based on the intuitive judgments of an expert regarding the object under study. This method based on available information about the enterprise and the market. With its help, one can predict the prospects for the 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, at Fargo-S LLC, managers take part in the development of a model of the enterprise’s behavior in the market, thereby interrelating 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 scrap supply. Another important factor in the successful development of a wholesale trade enterprise is a differentiated approach to scrap dealers and consumers. To a lesser extent, the issue of pricing is influenced by the availability of potential scrap reserves and the structure of scrap generation. Therefore, the approach to pricing requires the development of a competent pricing policy.

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

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

1. Geotsin LLC, Rostov-on-Don;

2. LLC "Rosttekhnomet" Rostov-on-Don;

3. LLC “Flagman-MT”, Voronezh;

4.Phoenix S LLC, Pyatigorsk;

5. LLC “Novorosvtormet”, Novorossiysk.

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

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

The role of wholesale trade has changed radically in recent years. First, there has been a significant increase in competitors in this industry. Today the process of creating a market wholesale structure has been completed. The wholesale trade market is quite developed and almost full, so the enterprise can only develop at the expense of competitors’ niches. Secondly, many retailers seek to work directly with scrap recycling plants. These circumstances force wholesale trade enterprises to operate in increasingly tough and changing conditions of the modern economy.

Figure 3.1 - 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. Proposals 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 wholesale trade enterprises to increasingly pay attention to their competitiveness and its compliance with market requirements. This can be achieved by analyzing competitive advantages enterprise and building internal and foreign policy enterprises taking into account the identified advantages. Competitiveness management is one of the fundamental factors in the development of a wholesale trade enterprise.

For many years, domestic and foreign scientists have been studying the problems of competitiveness of medium-sized enterprises. But today there is no established set of ideas about the management mechanism in the field of competitiveness of a wholesale trading enterprise. There are also questions in the area of determining competitive advantages and the model for their application in an existing enterprise. In modern conditions, a theoretical and methodological set of approaches must be developed to improve competitiveness based on the 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 for the emergence of competitive advantages can be determined by internal and external factors enterprise environment. These benefits can have legal and extra-legal status. According to the period of validity on the market, they can be short-term, medium-term and long-term. The nature of the dynamics of competitive advantages can be described as stable and unstable. In relation to price, advantages can be price and non-price. Despite the variety of factors, all of them in 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 a business idea and having resources of any nature into a competitive advantage in order to strengthen its place in the market and conquer new niches. We can say that the basis of competitiveness is competitive advantages that need to be maintained, developed and improved. These events will help the company to create 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 volumes. To do this, you need to know and be able to apply the main performance indicators of enterprises of this type.

In the area of human resources, additional staff training is offered. A trading enterprise cannot be viewed from one side. It is impossible to isolate an enterprise from external environment, since it is the external environmental factors that have a significant impact on the nature of the company’s activities. Therefore, when assessing the development of an enterprise, it is necessary to take into account the industry (trade in scrap ferrous metals), the existing infrastructure and its development, and relationships with partners. In a wholesale trade enterprise, communications occupy an essential position. It is through the channels of such communication that information about the external environment is collected and feedback is provided.

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. This is due to a comprehensive assessment of the system of indicators characterizing the efficiency of production activities, and analysis of particular indicators characterizing the dynamics of the enterprise’s development and its pace.

Today, the professionalism of employees plays a big role in the competitiveness of an enterprise. Therefore, for the development of the organization, we intend to provide additional training for workers involved in metal cutting. On average, the cost of training is 5,000 rubles. per person. The company has 2 teams of 6 people doing cutting. Consequently, the cost of additional training will be 5000*12=60000 rubles. After completing the courses, workers will improve the quality of services provided, so they will be able to cut 10 tons more. On average, cutting one ton of scrap costs 1,000 rubles. This means that in a month profit will increase by 10,000 rubles, and in a year by 120,000 rubles.

The economic efficiency of this activity (capital investment) is calculated using the formula:

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

Z - costs of implementing the event.

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

In the area 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 take thoughtful and informed decisions. Not only information support is needed, but also a system that could ensure interconnection and successful operation. This is what the controlling 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 and quality management system is carried out.

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

In Russia today this system is quite new and is rarely used by wholesale trade enterprises. Enterprises of the classical model of entrepreneurial activity are conservative in their activities; this slows down the possibility of repurposing 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 enhance their competitive advantages without restructuring the business model.

Any controlling system can be described “horizontally”. To do this, it is necessary to consider the structure of controlling (Fig. 3.2).

Figure 3.2 - Horizontal structure of controlling

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 common goal.

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

In the area of optimizing the use of storage space, we offer scissor cutting and packaging. Increasing labor efficiency in the field of scrap metal trading is key, since most 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 of modern technologies (for example, hydraulic presses). To determine the effect of innovation, a system for determining socio-economic efficiency is needed. This methodological framework is necessary, since scrap metal is a commodity and a raw material at the same time. If used inappropriately, scrap becomes a polluting object environment.

Scissor cutting is a type of recycling that converts oversized pieces of scrap into dimensional ones through chopping. Formation of packages is used for lightweight scrap and metal shavings, which are destroyed by corrosion within three to six years, but still account for almost 40% of the volume of all metal scrap. This method consists of compressing scrap on a baling press. The share of oversized metal objects among scrap is about 20%. Scissor cutting will make it easier to transport oversized metal.

Lightweight scrap and metal shavings occupy almost 50% of the warehouse space; when using packaging, the occupied area can be reduced by almost half.

Enterprises in Russia and the Rostov region specializing in the wholesale trade of scrap ferrous metals often engage only in storage. Implementation modern methods scrap recycling would save resources used in scrap storage. This kind of automation would improve the efficiency of each employee.

Environmental safety issues are closely related to the activities of secondary industry enterprises. Each developed country strives to close the circulation of scrap within the country, this allows us to solve environmental problem and provide metallurgical plants raw materials.

In accordance with research by NIPI Vtorchermet, using 1t of scrap metal instead of the same amount of pig iron will save:

Electricity 180 kW/h;

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

The work examined the issue of developing wholesale trade in Russia and the Rostov region. The consumer market of the Rostov region is a budget-forming link. Share of tax revenues from wholesale and retail trade enterprises, 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 company under study is engaged in the wholesale trade of scrap ferrous metals. The company's main clients are legal entities.

Calculation of 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 removing obsolete equipment from circulation. The growth rate also increased by 1.64 compared to 2014. The wear rate in 2015 was 0.14. The serviceability coefficient in 2014 was 0.85, and in 2015 0.86, this fact indicates that this enterprise has new equipment on its balance sheet.

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

Increasing competition in the domestic market is forcing wholesale trade enterprises to increasingly pay 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 in the development of a wholesale trade enterprise.

Today, there are two main labor-saving methods used in scrap wholesale businesses. This includes cutting with scissors and forming bags.

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;

10. Daniyalov D.Ch. Improving the management mechanism of enterprises in wholesale trade. Dissertation/ D.Ch. Daniyalov. - Makhachkala, 2010

11. Inkova N.A.: Modern Internet technologies in commercial activities / N.A. Inkov. - M.: OMEGA-L, 2010. - 412s.

12. Kurylev B.V. Study of the importance of using modern technologies for processing scrap ferrous metals. Abstract/ B.V. Kurylev. - Samara, 2010

13. Mikhailova K.E. Managing the process of purchasing and selling scrap ferrous metals based on price forecasting. Dissertation / K.E. Mikhailova. - M., 2015

14. Pankratov F.G.: Commercial activities / F.G. Pankratov. - M.: Dashkov and K, 2010. - 389s.

15. Polovtseva F.P. Commercial activity: Textbook. Grif Ministry of Defense of the Russian Federation / F.P. Polovtsev. - M.: INFRA-M, 2010. - 367s.

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25. Kruglova N.Yu.: Commercial law/ N.Yu. Kruglova. - M.: Yurayt, 2016. - 521s.

26. Pronina M.G. and etc. Legal regulation economic activity of the enterprise / M.G. Pronina. - Mn.: Higher. school, 2010 - 391s.

27.Ed.: M.M. Rassolova and others; Rec.: N.M. Korshunov, V.Ya. Gorfinkel; Collection author: N.D. Eriashvili et al.: Commercial law. - M.: UNITY-DANA: Law and Law, 2010. - 352s.

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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 passing pre-graduate practice

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

student(s) __________________

Course

specialty 080301 Commerce (trading business)

Place of internship __________________

The period of practice is from “___”_____200_ to “__”______200__.

Head of practice

from the enterprise (organization)

___________________

Head of practice from the University

___________________

Introduction

1. History of the development of the enterprise

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

3. Organizational management structure indicating departments, positions and locations of management personnel

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

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

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

7. Analysis of sales volume, inventory and monetary resources; saving money in the process of commercial activities

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

9. Safety issues related to the lives of workers, commercial information about clients, products and trade and technical processes, profit, 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 completed my pre-graduation internship at Tissue Empire LLC.

This is a trading company specializing in the wholesale trade of textile and clothing products. Tissue Empire LLC 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 Fabrics".

Subject of research is the commercial activity of the organization Tissue Empire LLC.

Purpose Pre-diploma internship included 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 consolidation in practice of knowledge on organizing commercial activities and collecting information for writing a thesis.

Tasks The internship included familiarization with the organization, the organizational structure of the enterprise, and the principles of record keeping. Also, analyze the commercial activities of the enterprise and its financial condition, study and conclude contracts with the company’s clients and suppliers.

1. History of the development of the enterprise

Tissue Empire LLC is a young, energetically developing company. The director of the organization is Zakhvatova Lyubov Albertovna, 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 sold cotton fabric and Turkish knitted fabric, and from the end of 2008 until now, Turkish knitted fabric is not sold, since 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 finished garments. I would like to clarify that Tissue Empire LLC does not have its own sewing workshop, this is due to the fact that the sales volume of finished products is not large and is only an additional activity to the main one. The company also constantly participates in tenders (see appendices).

In 2006, the company worked on a simplified taxation system, and from 2007 to this day, the company has used a general taxation system.

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

The Company's office is located at 153003, Ivanovo, st. Krasnykh Zori, 29/2, warehouse - Ivanovo, Krasnykh Zori passage, 4. (see appendices).

The company has a registered trademark (see appendices), 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 a little useful information about 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 trade and sewing bed linen and bedding;

3. Wholesale of terry products.

The company's motto is quality, low prices and a satisfied client.

It is possible to sew according to patterns and samples of clients - customers.

It should be noted that the affordability 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. When communicating with clients, we try to find an individual approach to each one. I would like people to always come to us with pleasure for work or just for fun. We are always happy to consider counter proposals” - Lyubov Albertovna Zakhvatova.

The warehouse is located next to the office, which is important for the workload of clients.

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

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

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

Company " Business Line» also carries out transportation of any cargo within the Russian Federation and Belarus by any type of transport.

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

Currently, the limited liability company "Empire of Tissue" (hereinafter referred to as "Empire of Tissue" LLC) is private commercial enterprise and carries out its activities in accordance with the Charter of the enterprise, the Constitution of the Russian Federation and the current legislation of the Russian Federation.

Tissue Empire LLC is an independent legal entity, registered by the Decree of the head of the Administration of Ivanovo under registration number 1063702138444 in the Unified State Register legal entities June 26, 2006 (Table 1). Tissue Empire LLC has an independent balance sheet, current and other accounts in bank institutions, including foreign currency, has a round seal, and may have stamps and forms with its name.

Table 1.

INFORMATION INCLUDED IN THE UNIFIED STATE REGISTER OF LEGAL ENTITIES AS OF 10.28.09

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

Tissue Empire LLC, like any other enterprise engaged in financial and economic activities, receives income from which it pays various taxes and payments to the budget. The funds remaining with the enterprise after paying these taxes and payments are at its full disposal.

The charter of the company "Empire Tissue" LLC has the following clauses:

General provisions;

Goals and activities;

Legal status of the Company;

Rights and obligations of the Company's participants;

Issues of admission, exit and exclusion of participants;

Authorized capital of the Company and property of the Company;

Transfer of a share (part of a share) of the Company's participants in the authorized capital of the Company 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 profit, finance and funds;

Management in the Company;

Branches of the representative office;

Report and control;

Reorganization and liquidation;

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

Documents of the Society.

According to clause 2.3. The Charter of Tissue Empire LLC, which states that the Company carries out state measures for mobilization preparation in accordance with the current Legislation and regulations, the Charter of the enterprise is currently being revised by lawyers in accordance with Federal law RF dated December 30, 2008 No. 312-FZ “On amendments to part one Civil Code of the Russian Federation and certain legislative acts of the Russian Federation.” A copy of the amended Charter is attached.

3. Organizational management structure indicating departments, positions and locations of management personnel

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

Linear;

Line-staff;

Linear - standard - functional.

Typically, a wholesale enterprise begins its activities with a simple linear organization in which the distribution of authority goes from top to bottom. As the responsibility of upper-level employees increases, there is a need to increase the powers of specific employees at a certain level of lower management level, assigning to them only advisory functions. Therefore, we can say for sure that the organizational structure of Tissue Empire LLC is a linear organizational structure.

Here is an excerpt from the company’s Charter “10. Management in the Company”, according to clause 10.1. supreme body The Society is the General Meeting of Participants, consisting of participants or their representatives. Each member of the Society has general meeting the number of votes proportional to its share in the authorized capital of the Company. If there is a single participant in the Company, decisions on issues within the competence of the General Meeting of Participants are decided by the sole participant of the Company individually and are documented 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 their goals

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

The company's objectives are to achieve its goals within the framework of the law at the maximum level.

The assortment of the wholesale warehouse of the company "Empire Fabrics" is represented by a variety of fabrics and ready-made sewing products(see appendices). These products are intended for both wholesale and retail organizations. The main clients of this warehouse are:

Wholesale and trading organizations;

Sewing manufacturing enterprises.

The commercial policy of the enterprise gives preference to 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 effective only in 2007 and the organization’s net profit amounted to 278 thousand rubles. In 2008, there was a decline in trade turnover due to the crisis beginning in the country, and the activity was also affected by the fact that the company stopped selling Turkish linen, so the company did not bring net profit, but only managed to cover its expenses and interest on the bank loan. And for six months of work in 2006, the company operated at a loss - 23 thousand rubles. But this can be explained by the fact that the company 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 appendices).

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 the results to the director and deputy director of the company, who, in turn, take measures:

To improve positions in your market segment;

To attract new clients to increase the client base;

To increase profits;

Increase in price if competitors increase it.

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

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

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

Media of input and output information (documents, typed forms, computer storage media;

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

Scope of computational work;

Deadlines for completing work to solve personnel management problems;

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

When choosing equipment, you should take into account the purpose and composition of equipment sets, as well as productivity when performing technological operations; reliability; compatibility of operation of various types of equipment, including personal computers; cost of equipment; composition and number of service personnel; area required to accommodate equipment.

The selection of the type, model, brand of technical equipment that can be used in the personnel management service of an organization is carried out, as a rule, according to the classifier of industrial products (taking into account changes), as well as with the help of various reference books 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 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.

Current practice shows that the main groups of office equipment are:

1) storage media: paper-based non-photosensitive storage media; media for reprographic processes (thermal paper, photographic film, etc.); micromedia of visual information; sound carriers; video media; magnetic media for recording encoded information;

2) means of drawing up and producing documents: manual writing instruments; typewriters; voice recording equipment; personal computer printing devices and plotters; specialized software products for PC;

4) document processing tools: folding, punching and cutting machines; sheet collecting and sorting devices; machines for destroying documents (shredders); aggregated lines for processing correspondence; machines for applying protective coatings to documents (laminators), etc.;

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

6) telecommunications: means and systems of fixed and mobile telephone communications; telegraph communication means and systems; means and systems for facsimile information transmission; Email;

7) other office equipment: scanners; computer accessories.

The simplest means of organizing interaction between remote subscribers is email. High speed of information transfer and reliability (at a relatively low cost of services) allows us to qualitatively change the role of postal communication. The main information flow in the system Email falls on 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 dramatically reduce paperwork. The main requirements for networks include: ease of use, high speed transfer of information, low cost and secrecy.

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

To work with personnel, the company required the following technical equipment:

3 professional Samsung computers;

Speakers "Genius";

6 mice for Mitsumi computers;

4 “Genius” keyboards;

2 Toshiba laptops,

1 laser printer"HP Laser Jet 1018";

6 Panasonic phones (mini PBX);

1 fax-scanner-copier “Panasonic”;

1 cash machine"Orion";

1 currency detector (for the chief accountant);

6 calculators.

In stock:

1 professional Samsung computer

1 “Genius” keyboard;

1 mouse for computers “Mitsumi”;

1 calculator;

1 HP Laser Jet 1018 printer.

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

World textile market: The total volume of the global 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 increased by approximately 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 price. Typically, a decrease in textile prices, for example, by 10%, entails a year later an increase in the level of its consumption by 0.4%.

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

Light industry plays a significant role in the economies of world leaders. In the USA, 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 domestic gross product over the past 14 years has decreased 30 times - from 12% to 0.4%.

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

General situation in Russian light industry: Light industry in Russia consists of 17 sub-sectors. Largest specific gravity The textile industry accounts for approximately 45% ($1.67 billion) of production volume, the clothing industry's share is about 32% ($1.22 billion), and the leather, fur and footwear industry is 23% ($860 million). In many regions - Ivanovo, Vladimir, Kostroma regions - textile production is a city-forming enterprise.

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 light industry. According to forecasts for the period until 2010, the average annual growth in real disposable income of the population will be more than 5%. Taking into account the “deferred demand”, the real demand for textile and light industry goods in the next 3-4 years will increase by no less than 10-15% annually. However, against the backdrop of growing market needs, light industry as a whole is experiencing a decline. The fall in demand for domestic products comes against the backdrop of growing imports.

Light industry output has decreased by 12.7% over the past three years, including in the textile industry by 10.3% and the clothing industry by 27.4%. In the leather, fur and footwear industry, production increased by 3.4%, despite a decline of 3.6% in 2004.

According to the Ministry of Economic Development of the Russian Federation, in 2006 the volume of production in light industry amounted to 92.5% compared to 2005. At the same time, the production of garments increased by 9.2%, and the production of fabrics as a whole fell by 2.7%. Thus, the domestic industry is meeting the growing demand for fabrics at the expense of imported manufacturers. Growing prosperity of the population has led to increased consumption imported goods, while Russian textile workers and tanners work mainly on government orders and for the least affluent 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 volume of investments in the industry amounted to 2.9 billion rubles. According to the State Statistics Committee of Russia, the share of organizations in which investments were made in fixed capital has remained at the level of 40-49% for the last three years. Investments in fixed capital for January-September 2005 amounted to 2.2 billion rubles. and increased by 0.5 billion rubles. compared to the same period in 2005 (RUB 1.7 billion). The share of investments in fixed capital 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 in 2005 (0.2%). The growth rate of investment in fixed capital is 15.2% higher than last year.

Direct foreign 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 foreign direct investment also increased from 0.3% for 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.

Situation in the textile industry: Textile industry includes:

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

Spinning production (raw materials for weaving),

Production of nonwoven materials,

Production of textile products (bed linen, carpets and carpet products, tulle-curtain products, etc., except clothing).

Compared to other sectors of light industry, the textile industry (especially weaving) looks good. Russia inherited the largest weaving capacities in Europe from the Soviet Union. Every 3 out of 4 sq. m of fabric offered last year on the Russian market is domestically produced (about 25% of fabrics are imported from Europe and Asia).

However, most Russian manufacturers are losing out to foreign ones due to the limited range and low quality of the fabric produced. The conquest of the domestic market by importers occurs due to 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 domestic weaving production, as well as the entire textile industry, in the medium term remains import substitution.

Share Russian production in the domestic market in 2006 by type of fabric is shown in the diagram (see appendix).

The most capacious segment of the Russian textile industry is the cotton fabric market. Cotton fabrics dominate the market today, with a 70% share in 2006 (including production, imports, exports and stock). Russian market cotton fabrics depend little 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 “harsh” (fabric without finishing and dyeing). The share of exports of such fabrics decreases annually, which indicates a decrease in the competitiveness of this type of product in foreign market. In 2006, exports of cotton fabrics decreased to 15%. Russian enterprises here face increasing competition from producers from Central Asian countries (where yarn and gray fabrics are mainly sourced). The growth of domestic weaving production is also negatively affected by the increase in imports of finished fabrics and garments from China and Turkey.

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 produce just over 5% of the total volume. The share of fabrics made from natural silk is extremely small; more than 99% of fabrics made from chemical fibers and mixed ones are produced. Russian-made fabrics in this segment make up a little more than 20% of the domestic market, the rest are imported products. The import of silk and synthetic fabrics exceeds not only the export of such fabrics, but also their entire production in Russia. Mostly fabrics made from artificial and synthetic fibers and threads are imported (93% of all supplies), 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 competition in this type of non-food market is very high. At the head of the market are all factories producing textiles of all types and clothing products, then come wholesale organizations (large and small), which are buyers from factories or customers for the processing of their raw materials (yarn) with their equipment.

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

Bleached waffle fabric;

Calico (harsh, bleached, smooth-dyed, printed, olive);

Diagonal;

Flannel;

Double thread;

Tarpaulin.

LLC “Empire of Fabrics”, at the request of clients, provides sewing products, selected by the customer and from the fabric available in the warehouse, to organizations that have their own sewing workshops. The head of the organization Tissue Empire LLC explains this choice by saying that it is more convenient for them in terms of exclusion from commercial activities extra costs, since having your own workshop is now not economically profitable for the company.

The company is also the official representative of OJSC “Red Weavers” (Voronezh). They work under a commission agreement, that is, the available goods in the warehouse are the property of OJSC “Red Weavers”, but they are sold by LLC “Empire Fabrics”, whose revenue is a % of the commission. And if the product is not in demand, then OJSC “Red Weavers” can take it back. All other property in the warehouse belongs to Tissue Empire LLC.

Price lists for products are attached.

The company's competitors are IVTEKS Company LLC, Ivanovo Calico Trade Company LLC, Mega-Oliy LLC, InKom LLC, TD Kraytex LLC and so on. But each of the competitors specializes in different types of fabric, for example, Empire Tissue LLC specializes in bleached calico and waffle fabric, while other competitors specialize more in flannel and chintz.

Some of the larger clients of Empire Tissue LLC are the following organizations:

TekstilSnab LLC, Moscow;

Prestige-Service LLC, Ryazan;

Vitel LLC, Ivanovo;

LLC TD "Gracia" Yaroslavl region, Rybinsk;

SibTextileTrade LLC, Novosibirsk;

LLC TD "Textilkhim", Murmansk and others.

“Goods supply is a set of measures to satisfy the needs of a retail trade network for goods. These activities include a whole range of commercial and technological operations to supply retail enterprises with goods in quantity and assortment that meet the demand of the population" - based on this definition, we can say that the company is not a supplier retail stores. The company orders goods from manufacturers either using their transport or its own transport. Orders are formed according to the wishes of the company's clients.

Supply of organizations and enterprises by the wholesale company "Empire Fabrics" LLC through the supply of goods in only one way: sale of goods from the warehouse. During warehouse turnover, the following methods are used for releasing goods from the warehouse to wholesale buyers to fulfill contractual obligations, during personal selection by representatives of the buyer, according to written and telephone orders.

7. Analysis of sales volume, inventory and cash resources; saving money in the process of commercial activities

The main indicator of economic activity of enterprises and wholesale trade organizations is wholesale turnover. It represents the sale of consumer goods and industrial goods for subsequent sale to the population, as well as supplies for non-market consumers and exports. Wholesale trade 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 product distribution predetermine other important indicators of economic activity.

Table 2.

Comparative table of commercial activity indicators of Empire Tissue LLC for 2006, 2007, 2008

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

	IO, t. rub.

	BP, t. rub.

	Emergency, t. rub.


	Payroll, t. rub.

	SZ, t. rub.
	PT, t. rub.
	Õ t/v, 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:

Gross income level, ATC = VD/t.v * 100%;

Level of distribution costs, Uio = IO/t.v * 100%;

Profitability level, Urent = BP/t.vol.*100%

Net profit level Uchp = PE/t.vol *100%;

Payroll level Ufot = payroll/t.vol *100%;

Payroll fund, payroll = SZ*H;

Average salary, SZ = payroll/hour;

Labor productivity, PT = t.r/h

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

Inventories of goods in days, Зд = Зк/ Õ t/v;

Deviations = basic indicator - indicator of the previous period

Calculation of cash savings for 2007:

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

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

Cash savings (E) = - 8.53% * 1091/100% = - 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%;

Cash savings (E) = 2.51% * 57194/100% = 1435.57 thousand rubles;

From the results obtained, one can see that the company worked more productively only in 2007, so it earned 57,194 thousand rubles, net profit amounted to 278 thousand rubles. For that, there was a saving of money in 2008, amounting to 1435.57 thousand rubles, but at the end of 2008 the company did not earn anything and the net profit amounted to 0 thousand rubles.

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

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

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 and its functioning in accordance with the law. This includes: a certificate of registration of a legal entity, constituent documents, charter, trade permits, a license for certain trading activities, a conclusion of territorial sanitary and epidemiological supervision, a fire inspection report, other documents indicating the registration of the enterprise with the tax authorities and relevant funds, accounting balance sheets, documents confirming the right to occupy this area, inspection log.

Internal documents are called: administrative, management documents, staffing table, orders, instructions, 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. Business contracts should be understood as agreements concluded between organizations and enterprises in order to ensure their economic activities and fulfill their mutual obligations in the process economic activity. In trade, the main business agreements are: purchase and sale agreement, supply agreement, rental agreement, warehousing agreement, Maintenance equipment. Along with business contracts, documents include letters, certificates and other documents formalizing the relationship between partners.

Table 3.

Agreements used at Tissue Empire LLC.

Contract of sale	Establishes 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 supply the goods, taking into account the above conditions.
Trade agreement	The parties agree to transfer to each other goods of certain quality and quantity. If there is a difference in the cost of goods, it may be additionally paid.
Agreement - commissions	One party is the commission agent, the other is the principal. The commission agent receives a percentage from the sale of the principal's property to third parties.

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

In the contract, the parties stipulate the quantity, range, and quality of the goods supplied. Responsibilities of the seller and buyer. The buyer is obliged to pay immediately before or after the seller transfers the goods to him. The contract may specify other payment terms:

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

· Prepayment. If payment is not made, 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 procedure for delivery of goods.

Supply contract- this is an agreement under which a supplier or seller engaged in business activities undertakes to transfer, within a specified period or periods, the goods produced or purchased by him to the buyer for use in business activities or for other purposes not related to personal, family and other similar use. This agreement 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 regularity of deliveries.

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

· the need to expand the range;

· expansion of the sales market;

· unsatisfactory performance of its functions by the monetary system.

Wholesale trade enterprises, due to their specific nature, enter into transactions whose subject matter is precisely goods.

The subject of an exchange agreement is the exchange of one product for another, and the exchanged goods may or may not be of equal value. 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. Comissio) - agreement , according to which one of its parties is a commission agent - assumes an obligation to the other party - the principal - for reward enter into a contract with a third party or persons one or more transactions in the interests and at the expense of the principal, but on his own behalf, the commission agent.

A 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 principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction.

The commission agreement can be concluded for certain period or without indicating the period of its validity, with or without indicating the territory of its execution, with the obligation of the principal not to provide third parties with the right to carry out in his interests and at his expense transactions, the execution 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 principal 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 principal. However, the commission agent and the principal may stipulate in the commission agreement the existence of del credere .

The services a commission agent provides to the principal in fulfilling his obligations are often called “commission services.”

Invoice - document used when transferring 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 warehouse . Is one of the primary documents accounting statements . Contains the name of the organization, the invoice number, the date of release of the goods, its name, who issued the goods, to whom the goods were released, its quantity, grade, price and other data, the basis for the release of the goods, signatures of the financially responsible persons in its release and receipt.

Waybill - a document intended for the carriage of goods. Regulates relations between participants in the transportation of goods: the carrier , sender and the recipient of the goods. This document confirms the execution of the contract of carriage cargo The waybill accompanies the cargo along its route from the point of acceptance 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 waybill contains data related to the cargo being transported (name of the cargo, number of pieces, weight, markings, time of acceptance of the cargo for transportation and its arrival at the destination, etc.). The waybill is of great importance for proving the fact of concluding a contract of carriage and its terms. The waybill is required when making claims and lawsuits to the carrier, shipper 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 is not practiced at the company due to the fact that the staff is small and located practically in the same office (with the exception of the warehouse manager, loaders and driver), which allows all critical issues to be clarified and emergency decisions made without preparing reports.

Invoice - document on the cost of goods, work performed or services provided, exhibited (sent) by the seller (contractor, performer) to the buyer (to the customer). Issued after agreeing on the price. An invoice can be the basis for payment (settlement).

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

In Russia, an invoice is used only for VAT accounting . The purpose of the invoice and its details are legislatively 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 to the budget . 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, VAT rate and amount, and other indicators. Based on the received invoices, the VAT taxpayer creates a “Purchase Book” , and based on issued invoices - “Sales Book” .

Cash receipt- a document that prints on special tape cash register .

Cash receipt- fiscal document , that is, related to the payment of taxes in the Russian Federation, as well as other CIS countries. Externally, a cash receipt (CH ) - This is a rectangular strip of paper tape. Cash receipt is documentary evidence of the purchase and sale agreement. Its presence is one of the conditions for returning or exchanging purchased goods. Currently, Article 25, Clause 1 of the Federal Law “On the Protection of Consumer Rights” states that the return of goods is possible if there is a witness. However, in practice, it is still better to keep the receipt.

The CC has the following details:

Greetings

Legal form and name of the seller

Seller's TIN

KKM number

CC number in order

List of goods purchased by the buyer

Total amount

Sometimes the CP indicates the size of the discount, cumulative bonuses, etc.

Mostly in modern cash registers Thermal paper is used for printing CP

Cashless payments- these are calculations (payments ), carried out without the use of cash , by transferring funds to accounts with credit institutions and offsetting mutual claims. Non-cash payments are of great economic importance in accelerating the turnover of funds, reducing the cash required for circulation, and reducing distribution costs; organizing cash payments using non-cash money is much preferable to cash payments. The widespread use of non-cash payments is facilitated by an extensive network of banks , as well as the state’s interest in their development, both for the above reasons and for the purpose of studying and regulating macroeconomic processes.

Payment order(English) Payment order) is an order from the account owner (payer) to the bank servicing him , executed by a payment document, transfer a certain amount of money to the recipient’s account opened in this or another bank. English term has little in common with established Russian practice. One of the types of payment orders is Money order, which is discussed in the English section.

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

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

In accordance with clause 2.6 of the Central Bank Regulations “On the procedure for making non-cash payments by individuals in the Russian Federation”, based on the application individual An application for periodic transfer of funds can be generated. Usually payment order 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 recipient'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 for settlements by payment orders are defined in 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 business customs applied in banking practice. Payment orders can be used to transfer funds:

For goods supplied, work performed, services rendered, for prepayment goods, works, services, or for making periodic payments;

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

For the purpose of returning/placing credits (loans)/deposits and paying interest on them;

For other purposes provided for by law or agreement.

The total period for making non-cash payments should not exceed:

Two operational days within the territory of a subject of the Federation;

Five operational days within the territory of the Russian Federation.

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

After the bank employee checks the correctness of filling out and processing payment orders on all copies (except the last one) accepted for execution of payment orders, in the field “Receipt of payments to the bank.” The responsible executive of the bank enters the date of receipt of the payment order by the bank.

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

Payment requirements were most widespread in command-administrative economies.

To settle 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 law), it is possible to make payments without acceptance .

A company's trade secret may include:

Constituent documents (decision to establish the Company or founders’ agreement) and Articles of Association;

Documents giving the right to practice entrepreneurial activity(registration certificates, licenses, patents);

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

Documents on solvency;

Information on 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 harmful to public health, as well as other violations of the legislation of the Russian Federation and the extent of damage caused;

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

About the size of the Company’s property and its funds;

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

On the Company’s credit, trade and other obligations arising from the legislation of the Russian Federation and the agreements it has concluded;

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

Documents that constitute a trade secret are stored in a safe, to which only authorized persons have access.

Information about clients, products and trade and technical processes, profits, and sales volumes 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 TAUER LLC.

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

Conclusions and offers

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

Since the company already has employees who have taken on the responsibilities of marketers, we can invite them to share the work front. For example, the first employee carries out the research necessary for the material for preparing a sales promotion program, and the second, based on the materials presented by the first employee, draws up a program aimed at increasing the efficiency of sales promotion.

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

Or, hire a marketer who will competently perform his work and competently carry out the tasks assigned by the company;

Or he will turn to the services of consulting organizations or independent experts so that, after analyzing the company’s activities, they can offer their own ways to increase sales promotion.