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Plan the main performance indicators of the organization in five. Analysis of financial planning at the enterprise Pyaterochka LLC. amount of internal and external debt

In this section of the work, an analysis of financial statements will be carried out using the example of Pyaterochka OJSC in the period 01/01/10 - 01/01/14.

Table 2.1

Aggregate balance sheet of OJSC Pyaterochka as of December 31, 2010-December 31, 2013, thousand rubles

INDICATORS

PERMANENT ASSETS
intangible assets
fixed assets

financial investments
Deferred tax assets

Other noncurrent assets
Total fixed assets
CURRENT ASSETS

accounts receivable
cash
other current assets
Total Current Assets
TOTAL ASSETS

OWN FUNDS
authorized capital	1310-1320+1340+1350
accumulated capital
revenue of the future periods
Total equity
BORROWED FUNDS.
long term duties
Current liabilities
borrowed funds
accounts payable
estimated liabilities
other liabilities
Total current liabilities
Total borrowings
TOTAL LIABILITIES
	1300+1400+1530-1100
	current assets - current liabilities

To build the aggregated balance sheet, the following adjustments were made to the assets and liabilities items of the balance sheet:

1) Based on the data presented in the breakdown of individual balance sheet items, accounts receivable, payments on which are expected more than 12 months after the reporting date, were transferred to the Immobilized (Permanent) Assets section. Attribution of long-term receivables to current assets is not correct, since the maturity of receivables exceeds 12 months from the date of reporting.

2) The item Total immobilized assets has been increased by this amount and the item Total current assets has been reduced.

3) According to the data presented in the breakdown of individual balance sheet items, the following elements of current assets are distinguished:

- Raw materials and materials;

- Unfinished production;

- Finished products and goods for resale.

- Accounts receivable

- Cash

- Other

4) Excluded from the amount of inventories the cost of goods shipped. The amount of accounts receivable with a maturity of 12 months after the reporting date was increased by the same amount.

5) Accounts receivable is the sum of the following balance sheet items: Goods shipped, receivables for which payments are expected within 12 months;

6) The item Cash and cash equivalents includes short-term financial investments, since both of these items are the basis for maintaining the solvency of the company;

7) Other current assets have been increased by the amount of value added tax on acquired valuables and deferred expenses;

8) The amount of short-term liabilities has been reduced by the amount of the item "Deferred income". Equity capital increased by the same amount.

9) In the section "Equity capital" it is divided into 3 articles:

- Authorized capital,

- Accumulated capital

- revenue of the future periods

The item Authorized capital (line 1310) is reduced by the amount of the item Own shares repurchased from shareholders (line 1320) and increased by the item Revaluation of non-current assets (line 1340) and Additional capital (line 1350).

Accumulated capital combines lines 1360 Reserve capital and 1370 Retained earnings/uncovered loss.

10) Total own funds is equal to the sum of authorized and accumulated capital, as well as deferred income.

11) Loan obligations include:

long-term liabilities;

current liabilities:

Current liabilities include:

borrowed funds;

accounts payable;

estimated liabilities;

12) Total borrowings is the sum of long-term liabilities and current liabilities.

13) The balance currency remains unchanged.

A separate position of the aggregated balance sheet shows net working capital, defined as a part of current assets (working capital) financed by invested capital. The value of this indicator characterizes the degree of liquidity of the enterprise, which makes this indicator of particular importance. As a rule, net working capital (NAF) is calculated using the formula:

current (current) assets,

current (short-term) liabilities.

Net working capital characterizes the amount of working capital free from short-term liabilities. The value of this indicator increased from - 196,986 thousand rubles. in 2012 to 21,574,168 thousand rubles. as of the end of 2013. The increase in own working capital for the reporting period was the result of an increase in two multidirectional factors: current assets and current liabilities. The increase in net working capital is a positive moment for the growth of profitability of the enterprise.

The increase in the value of own working capital during the analyzed period indicates an increase in the company's creditworthiness and an increase in its liquidity.

The object of the development of the enterprise can be considered a change in the value of the balance sheet. The result of this part of the analysis should be the identification of sources of increase or decrease in the value of the assets of the enterprise and the identification of asset items for which these changes occurred.

Table 2.2

Analysis of changes in items of assets and liabilities of the balance sheet of JSC Pyaterochka

INDICATORS
	growth rate, percent	absolute change, thousand rubles	growth rate, percent	absolute change, thousand rubles	growth rate, percent

1. IMMOBILIZED ASSETS
1.1 intangible assets
1.2 fixed assets
1.3 profitable investments in material assets
1.4 long-term financial investments
1.5 deferred tax assets
1.6. receivables with a maturity of more than 12 months.
1.7 other non-current assets
Total fixed assets
2. CURRENT ASSETS
2.1 stocks
2.2 accounts receivable
2.3 cash
2.4 other current assets
Total Current Assets
TOTAL ASSETS

3. OWN MONEY
3.1 authorized capital
3.2 accumulated capital
3.4 deferred income
Total equity
4. BORROWED FUNDS.
4.1 Long-term liabilities
4.2 Current liabilities
4.2.1 borrowed funds
4.2.2 accounts payable
4.2.3 Estimated liabilities
4.2.4 other liabilities
Total current liabilities
Total borrowings
TOTAL LIABILITIES

As can be seen from Table 2.2, for 2012-2013. non-current assets decreased by 13,116,506 thousand rubles or by 20.85 percent. Current assets increased by 26,410,960 thousand rubles or by 479.25 percent. Long-term financial investments decreased by RUB 8,019,425 thousand.

As part of current assets in 2011-2012. funds increased sharply by 4,588,993 thousand rubles, or by 898.51 percent. The decrease in long-term and short-term receivables in 2011-2012 should be positively assessed. by 2,183,228 thous. rubles, or by 84.37 percent, in 2012-2013. by 320,247 thousand rubles. or 79.21 percent. This suggests that the company has intensified its work on the return of debts of buyers and customers.

Within three years, the property of the enterprise has been constantly increasing. Moreover, this was mainly due to an increase in current assets. In 2012-2013 it should be noted the increase in property under the item "cash" by 26,737,850 thousand rubles. - the most liquid part of the property of the enterprise.

The dynamics of the enterprise's own funds tends to increase. So, in 2010-2011, the growth amounted to 16,091,025 thousand rubles, in 2011-2012. - 3,510,039 thousand rubles, 2012-2013 - 3,504,857 thousand rubles The analysis shows that the company in this period increased the amount of accumulated capital.

In 2012-2013 there is a significant increase in long-term liabilities of the company - by 5149773 thousand rubles. or 33.58 percent.

The presence of long-term credits and loans (LCL) in the composition of sources and an increase in their share in dynamics is considered positive, since the enterprise can have them for a considerable time, gradually repaying insignificant parts in accordance with the concluded agreements, which practically does not divert the earned capital from the enterprise's turnover. Growth of accounts payable in 2012-2013. by 80,517 thousand rubles. or 176.23 percent is associated with an increase in purchases, an increase in wage arrears and other types of accounts payable, with an increase in the scale of activities.

Table 2.3

Analysis of the structure of assets and liabilities of the balance sheet of JSC Pyaterochka

INDICATORS	Change 2010-2011	Change 2011-2012	Change 2012-2013

PERMANENT ASSETS
fixed assets
profitable investments in material assets
financial investments
Deferred tax assets
receivables with a maturity of more than 12 months.
Other noncurrent assets
Total fixed assets
CURRENT ASSETS

accounts receivable
cash
other current assets
Total Current Assets
TOTAL ASSETS
OWN FUNDS
authorized capital
accumulated capital
revenue of the future periods
Total equity
BORROWED FUNDS
long term duties
Current liabilities
borrowed funds
accounts payable
estimated liabilities
other liabilities
Total current liabilities
Total borrowings
TOTAL LIABILITIES

In the total structure of assets, the share of non-current assets corresponds to 93.62 percent of the total property structure in 2010, 94.81 percent in 2011, 91.95 percent in 2012, 60.94 percent in 2013. Thus, current assets account for only 6.38 percent, 5.19 percent, 8.05 percent, 39.06 percent of the total asset structure, respectively. A similar ratio of non-current and current assets is typical for manufacturing enterprises, where the importance of fixed production assets is high. It should be noted that the structure of all property, both current and permanent, remained virtually unchanged throughout the analyzed period.

It can be noted that structural changes in 2013 compared to 2012 are insignificant. To the greatest extent, the change in the structure occurred due to the increase in the item "Financial investments". The decrease was 23.34 percent.

The largest share in the structure of current assets is occupied by cash. For 2012-2013 the increase in the share of cash in the structure of the enterprise's property increased by 31.51 percent.

Share of accounts receivable in 2011-2012 decreased by 3.74 percent in 2012-2013. by 0.49 percent. Most likely, the company is doing a satisfactory job of returning the buyers' debts for the products shipped to them.

An analysis of the structure of liabilities shows that in 2013 the company carries out almost 63 percent of its production activities at its own expense. However, over the period under review, the share of own sources of financing slightly decreased from 69.24 percent in 2012 and 62.27 percent at the end of 2013. This trend is negative and negatively affects the financial stability of the company.

But it should also be noted that a significant share of equity (at least 50 percent) in the composition of the sources of formation of the enterprise's property and its growth in dynamics are positively assessed. Enterprises with a high share of equity capital are considered the most wealthy and reliable in terms of financial stability.

Invested capital includes equity and long-term liabilities of the company. Long-term liabilities for the purposes of analysis are equated to equity in terms of the possibility of their "safe" use over a long period.

During the analyzed period, the share of attracted long-term sources of financing averaged 22.72 percent.

The structure of the company's own capital has undergone minor changes. Thus, the share of the authorized capital decreased from 80.87 percent in 2010 to 51.38 percent in 2013 and this happened due to an increase in the share of borrowed funds from 16.97 percent in 2010 to 37.73 percent in 2013.

The share of equity characterizes the enterprise as financially stable in terms of having a reserve to cover debt in case of losses.

As of the end of 2013, the main item of current liabilities was long-term borrowed funds - 25.07 percent of the total liabilities of the balance sheet. The organization attracts long-term borrowed funds, which in turn provides more opportunities for active investments, compared with short-term funds.

A fairly low share of accounts payable - 0.15 percent in 2013 means that the company does not abuse the trust of suppliers and contractors, which is positively assessed.

Thus, the main share belongs to non-current assets, which is explained by the fact that, along with the retail sale of its products, this organization is also engaged in production activities, and it is important for an enterprise engaged in production to have a significant amount of non-current assets.

In the structure of non-current assets, the largest share is occupied by long-term financial investments. It can be assumed that the organization is engaged in the construction or acquisition of new fixed assets that are necessary for production. But on the other hand, in long-term financial investments, a significant part is long-term loans to other organizations, i.e. an organization engaged in the diversification of capital by transferring funds to another area in order to accelerate the process of developing a new type of activity.

In the structure of working capital, the largest share belongs to cash, which has a positive effect on the capabilities of the enterprise. An increase in cash in the accounts indicates, as a rule, the strengthening of the financial condition of the enterprise.

The largest share in the structure of liabilities falls on long-term liabilities. The organization attracts long-term borrowed funds, which in turn provides more opportunities for active investments, compared with short-term funds.

So, based on the data obtained, it can be seen that the property status of the organization has increased significantly over the two years of the analyzed period. The reason for this is the emergence of new sources of financing, moreover long-term, this allowed the company to make significant investments to improve and expand production.

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

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

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

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

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

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

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

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

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

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

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

1. High quality goods;

2. Low prices;

3. Wide sustainable range;

4. The best store location;

5. High standard quality service.

The company declares the following goals:

1. Creation of a new type of trading system;

2. Ensuring customer satisfaction;

3. Market promotion of goods of domestic producers.

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

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

There are elements of corporate culture:

1. Culture of work in the office and shops;

2. Compliance with the rules for training company employees;

3. Corporate identity;

4. Corporate colors (red and yellow);

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

6. Life according to the laws of the company;

7. Company symbols: company flag, anthem;

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

9. Competitions and ceremonies: Best in profession, Best store, Store opening, Awarding badges, Awarding winners in competitions;

11. Sports competitions;

12. Corporate newspaper Pyaterochka News.

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

11-Leninsky prospect

12-rest. Volgogradskaya

13-st. Perevertkina

14-rest. Ilyich

15th stop Dimitrova

16-rest. Ostuzhevo

17-rest. Suvorov.

In the Southwestern region, they start at 2:

21st Komarova,

22-st. Marshak,

23-st. O. Dundich,

24-st. Ave. Patriots.

In the North at 3:

31-st. Vl. Nevsky,

32-st. Lizyukov,

33-rest. northern supermarket,

35th stop Diet,

36-st. Vl. Nevsky, East Temple,

38-rest. School.

In the Leninsky district, they start at 4:

41-st. Moiseeva,

42-st. Voroshilov,

44-st. Revolutions of 1905

In the Kominternovsky district, they start at 5:

52-Moskovsky prospect. 42-b,

53-rest. Glory monument,

55-st. running,

56-st. Kholzunov.

In the Central District, they start at 6:

61-st. Koltsovskaya, stop. Railway station,

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

Shop opening hours:

For buyers from 9 to 22-00

For staff from 8-15 to 23-00

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

After the working day, the staff is transported.

Benefits of working for the company:

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

Paid holiday;

Paid sick leave.

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

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

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

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

Organizational structure of the store.

Figure 1 shows the organizational structure of the store:

Figure 1 - Organizational structure of the store.

All store employees are collectively liable.

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

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

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

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

OTZ - the operator of the trading floor.

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

Packer - pack weight goods.

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

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

Functional responsibilities common to all employees:

1. knowledge of the range of goods;

2. knowledge of commodity characteristics of the goods;

3. quality control and quantity of goods;

4. control of the timing of implementation;

5. pre-sale preparation of goods;

6. display of goods;

7. maintaining cleanliness in the workplace;

8. assistance to buyers in choosing goods;

9. friendly customer service;

10. control of the correctness of prices;

11. visual tracking of the trading floor;

12. measures to prevent theft in the store;

13. participation in inventories.

Additional Responsibilities of Checkout Controllers:

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

2. assisting cashiers in solving problems;

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

4. logging;

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

Additional Responsibilities of Cashiers:

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

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

3. control over solvent monetary units.

Additional responsibilities of sellers and packers:

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

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

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

Operators and loaders have no additional responsibilities.

Inner order rules:

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

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

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

3. The study of trade and technological processes: the main business processes (transportation, acceptance, storage, preparation of goods for sale, laying out on the trading floor, sale, settlement with the buyer) and their influence on the formation of the assortment and quality of goods sold.

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

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

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

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

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

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

1. Implementation of the commodity neighborhood;

2. compliance with the number of exhibition goods;

3. convenience for buyers.

7 rules for displaying goods:

1. Attractiveness for the buyer;

2. availability for the buyer;

3. display must ensure the safety of the goods;

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

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

6. each product has its own price tag;

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

The manufacturer's label on the goods must contain:

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

2. product name;

3. quantity;

4. date of manufacture;

5. conditions and terms of implementation;

6. composition;

7. nutritional and energy value;

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

9. bar code (if available).

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

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

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

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

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

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

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

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

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

The store has a variety of prices:

1. giant;

2. double;

3. large;

4. medium;

5. small;

6. cigarette;

7. arneg (ARNeG);

8. additional.

Information that should be on the price tag: name of the trading organization; Name of product; manufacturer; Manufacturer country; unit price; unit of measurement; local code; date of manufacture of the price tag; shop stamp on the back.

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

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

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

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

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

State of demand and expectations of consumers;

Technological possibilities of production;

Availability of analogues of goods in the intended market.

Commodity policy predetermines the adoption of one of four alternatives:

1) modification of an existing product;

2) creation of a new product;

3) "like others";

4) refusal of the goods.

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

Develop a product model;

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

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

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

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

Product requirements.

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

Useful, necessary, profitable;

Affordable for the target group for the price;

quality;

Beautiful, pleasant;

Convenient to use;

Prestigious;

Favorable form of capital investment;

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

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

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

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

Architectural design of the facade of the building;

Convenient interior layout;

Attractive interior.

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

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

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

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

The goods in the store are sold in several ways:

1. By barcode;

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

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

2) Refrigeration equipment.

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

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

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

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

4) Stackers: hydraulic trolley, manual trolley.

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

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

Making purchases and orders.

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

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

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

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

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

Product requirements:

1. The product has unconditional and constant quality.

2. The product is claimed by the buyer.

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

4. The product has a barcode.

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

6. The goods are packaged by the Supplier.

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

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

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

Bakery products:

1. OJSC Khlebozavod No. 7;

2. OJSC Khlebozavod No. 2, etc.

Milk products:

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

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

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

Confectionery:

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

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

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

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

Sausages:

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

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

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

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

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

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

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

Expand the range of finished products;

Increase the area of utility rooms;

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

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

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

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

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

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

1. High quality goods;

2. Low prices;

3. Wide sustainable range;

4. The best store location;

5. High standard quality service.

The company declares the following goals:

1. Creation of a new type of trading system;

2. Ensuring customer satisfaction;

3. Market promotion of goods of domestic producers.

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

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

There are elements of corporate culture:

1. Culture of work in the office and shops;

2. Compliance with the rules for training company employees;

3. Corporate identity;

4. Corporate colors (red and yellow);

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

6. Life according to the laws of the company;

7. Company symbols: company flag, anthem;

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

9. Competitions and ceremonies: Best in profession, Best store, Store opening, Awarding badges, Awarding winners in competitions;

11. Sports competitions;

12. Corporate newspaper Pyaterochka News.

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

11-Leninsky prospect

12-rest. Volgogradskaya

13-st. Perevertkina

14-rest. Ilyich

15th stop Dimitrova

16-rest. Ostuzhevo

17-rest. Suvorov.

In the Southwestern region, they start at 2:

21st Komarova,

22-st. Marshak,

23-st. O. Dundich,

24-st. Ave. Patriots.

In the North at 3:

31-st. Vl. Nevsky,

32-st. Lizyukov,

33-rest. northern supermarket,

35th stop Diet,

36-st. Vl. Nevsky, East Temple,

38-rest. School.

In the Leninsky district, they start at 4:

41-st. Moiseeva,

42-st. Voroshilov,

44-st. Revolutions of 1905

In the Kominternovsky district, they start at 5:

52-Moskovsky prospect. 42-b,

53-rest. Glory monument,

55-st. running,

56-st. Kholzunov.

In the Central District, they start at 6:

61-st. Koltsovskaya, stop. Railway station,

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

Shop opening hours:

For buyers from 9 to 22-00

For staff from 8-15 to 23-00

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

After the working day, the staff is transported.

Benefits of working for the company:

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

Paid holiday;

Paid sick leave.

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

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

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

Organizational structure of the store.

Figure 1 shows the organizational structure of the store:

Figure 1 - Organizational structure of the store.

All store employees are collectively liable.

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

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

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

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

OTZ - the operator of the trading floor.

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

Packer - pack weight goods.

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

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

Functional responsibilities common to all employees:

1. knowledge of the range of goods;

2. knowledge of commodity characteristics of the goods;

3. quality control and quantity of goods;

4. control of the timing of implementation;

5. pre-sale preparation of goods;

6. display of goods;

7. maintaining cleanliness in the workplace;

8. assistance to buyers in choosing goods;

9. friendly customer service;

10. control of the correctness of prices;

11. visual tracking of the trading floor;

12. measures to prevent theft in the store;

13. participation in inventories.

Additional Responsibilities of Checkout Controllers:

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

2. assisting cashiers in solving problems;

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

4. logging;

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

Additional Responsibilities of Cashiers:

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

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

3. control over solvent monetary units.

Additional responsibilities of sellers and packers:

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

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

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

Operators and loaders have no additional responsibilities.

Inner order rules:

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

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

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

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

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

The topic of the course work seems to be very relevant today due to the fact that in a market economy, entrepreneurs cannot achieve stable success if they do not clearly and effectively plan their activities, constantly collect and accumulate information about the state of target markets, the situation on them competitors, and about their own prospects and opportunities.

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

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

Consider its essence and importance of financial planning;

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

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

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

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

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

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

1. Theoretical foundations of financial planning in the enterprise

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

Financial planning - (English, financial planning) - a type of management activity associated with determining the financial conditions for the enterprise to effectively fulfill its planned targets.

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

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

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

The value of financial planning is as follows:

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

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

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

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

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

The main objectives of financial planning are:

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

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

Observance of the interests of shareholders and investors;

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

Optimization of the tax burden and capital structure;

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

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

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

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

Analysis of the financial condition of the enterprise;

Forecasting the financial conditions of management in the planning period;

Definition of financial tasks;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Technical and economic indicators- this is a system of meters that characterizes the material and production base of enterprises (production associations) and the integrated use of resources.

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

Each indicator separately characterizes one of the directions of its internal or external activity.

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

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

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

Table 2.2.1 - Annual payroll, rubles

Conclusion: according to the annual payroll is 2964000 rubles.

Table 2.2.2 - Commodity stocks, rubles

51032.73 rubles.

Conclusion: according to the table, the amount of commodity stocks of cow's milk in Pyaterochka Public Joint Stock Company for 2015 is 412,208 rubles, and the average inventory is 51,032.73 rubles

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

Product Group/Month

January

February

March

April

May

June

July

August

September

October

November

December

Candies glazed with chocolate

Milk sweets

Sweets with fruit and jelly shells

Candies with nut shells

Candies with whipped shells

Candies with cream shells

Candies glazed with fat glaze

Table 2.2.4 - Calculation of the retail price of goods

Name of product	Purchase price, rubles	Trade margin, %	Retail price (including trade margin), rubles
1. Chocolate-glazed sweets		10%
2.Candies with fondant bodies		10%
3. Milk sweets		10%
4. Candies with liqueur shells		10%
5. Candies with fruit and jelly shells		10%
6. Candies with nut shells		10%
7. Candies with whipped shells		10%
8. Candies with cream shells		10%
9. Candies glazed with fat glaze		10%
10. Chocolates with fillings		10%

Conclusion: we considered 10 types of vegetable oil. The trade margin at Pyaterochka PJSC for candy products is 10%, which means the average price level.

2.3 Layout of the Pyaterochka Public Joint Stock Company store

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

The following requirements are imposed on the arrangement and layout of the trading floor of Pyaterochka Public Joint Stock Company:

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

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

3) ensuring the free movement of customer flows;

4) rational organization of settlement operations.

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

1)installation area;

2) the area of passages for buyers and the movement of goods;

3) the area of workplaces, service personnel;

4) the area of cash registers.

The installation area includes the area occupied by commercial equipment for the display of goods, cash settlements and customer service. In self-service stores, approximately 30% of the entire area of the sales floor is allocated for the installation area.

The area of cash registers includes the area occupied by cash desks, passages between them, tables for packing goods, as well as an area for storing baskets and trolleys for picking goods by customers. In self-service stores, this area should not exceed 15% of the trading floor. At the same time, the number of jobs for cashier controllers is determined based on the specialization of the store and the area of the trading floor.

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

There are three types of linear layout options:

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

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

3) combined, combining both longitudinal and transverse layouts.

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

Exhibition layout. It is applied in the shops trading on samples. Goods are displayed on racks located in a specially designated area for their display.

Mixed layout. Includes various types of layouts.

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

Shop area efficiency ratio:

Ke \u003d St.z / Sob,

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

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

The coefficient of the installation area of the store, Ku:

Ku \u003d Su / St.z,

where Su is the installation area of the store, St is the retail area of the store.

This is an indicator of the effectiveness of placing equipment on the trading floor. The recommended ratio is 0.25-0.35.

Shop display area coefficient, Kd:

Kd \u003d Sd / St,

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

This is an indicator of the efficiency of using the area of the display of goods.

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

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

The trade and technological process in a store is a complex of interrelated trade (commercial) and technological operations and is the final stage of the entire trade and technological process of product distribution. At this stage, retail buyers are involved in the implementation of the trade and technological process of product distribution, which, depending on the methods used to sell goods, can play a very active role in it.

Commercial operations play an important role in the trade and technological process. Their timeliness and quality of performance affect the breadth and depth of the range of goods offered, the continuity of their trade and, in general, the quality of customer service. These operations include: the study of customer demand, the preparation of applications for the importation of goods, the formation of the optimal assortment, the organization of advertising and information. Naturally, the nature of commercial operations in independent trading enterprises is more complex than in shops that do not have economic independence.

The main principles of organizing the trading process of the Pyaterochka supermarket include the following:

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

2) providing the best conditions for choosing goods, saving time for buyers, a high level of trade service;

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

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

5) preservation of physical and chemical properties of goods.

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

After that, the goods are accepted by quantity and quality, and then the goods are delivered to the storage room. All food products requiring refrigeration are immediately delivered to the refrigerated hall.

Before the goods are delivered to the trading floor, the goods are prepared for sale.

Preparation of goods for sale consists in their unpacking, sorting, cleaning, packaging, packaging, ironing, labeling. Before delivery to the trading floor, goods are labeled and placed in trays, baskets, boxes, trolleys.

Since the Pyaterochka supermarket has a very large assortment of goods that have different sales periods and different sales times, this store uses all three options for the process flow diagram.

Firstly, this is the most complex version of the technological process, which is used when selling goods that require storage and preliminary processing before they are served on the trading floor. For food products - this is packaging, packaging, cutting of individual goods. For non-food products - emptying containers, cleaning and ironing garments, assembling and adjusting technically complex goods.

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

In the trading floor of food products of the Pyaterochka supermarket, a linear transverse arrangement of equipment is used. It allows you to clearly form the flow of customer traffic, creates the best conditions for grouping and placing goods, and provides a better view of the trading floor.

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

Acceptance of goods by quantity and quality in the Pyaterochka supermarket is carried out in accordance with the instructions "On the procedure for accepting industrial and technical products and consumer goods by quantity", "On the procedure for accepting industrial and technical products and consumer goods by quality", unless the supply contracts provide for a different procedure for the acceptance of goods.

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

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

The placement of an assortment of goods should ensure the rational organization of sales, create favorable conditions for the purchase of goods and the organization of the store; meet the requirements of trading psychology, create an active display and offer of demand for goods; contribute to the rational direction of the flow of buyers. Physical stress on store employees should be kept to a minimum.

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

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

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

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

The monotony in the exposition of goods in the Pyaterochka supermarket is also eliminated by using baskets, containers with goods displayed in the “dead” zones of the trading floor (in the corner, between the hills), so that buyers pay more attention to the goods placed in them.

Of all the layout methods in Pyaterochka, horizontal and vertical are most often used. With a horizontal layout, each group or subgroup of goods is assigned one shelf, for example: the top one is for one name of cookies, the middle one is for another, the bottom one is for the third. Since buyers first of all pay attention to goods placed at the optimal height, the goods that are in greatest demand are placed on the lower shelves. Items that are in low demand are placed at eye level. On the lowest shelves or in mobile containers, which are installed under the rows of shelves, large and heavy goods are laid out.

With a vertical layout, the plane of the slide is divided into three or four parts and filled with various goods. Products of the same name are thus placed one below the other. Vertical layout is more efficient. With this arrangement of goods, the buyer spends much less time on inspection, the trading floor becomes more attractive.

Buyers are attracted by the mass display of goods. It gives them confidence in the product. The display of goods in bulk in baskets, on shelves, and open refrigerated counters was also widely used in the Pyaterochka supermarket.

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

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

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

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

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

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

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

At the entrance to the store, the buyer takes an inventory basket or a trolley for selecting goods and goes to the trading floor, orienting himself in the hall with the help of various “silent help” means. Having selected the goods, the buyer goes to the settlement area and, upon leaving the trading floor, presents to the cashier the independently selected goods and goods purchased through the service counter. The controller-cashier pays off with the buyer.

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

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

Controllers-cashiers who settle accounts with customers should be well aware of the range of goods sold, retail prices, the procedure for receiving money for goods sold, the rules for operating and caring for cash registers, and be able to use the price list.

When calculating, the buyer places an inventory basket with selected goods on the cash counter. The controller-cashier checks their price and value, transfers the goods to an empty basket that is constantly on the cash register, registers the purchase price on the cash machine, clearly names its cost and the amount of money received, which he puts in front of the buyer, issues change and a check at the same time and after the final settlement, he puts the money received from the buyer in the cash box.

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

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

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

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

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

Assortment of a public joint stock company "Pyaterochka" can be divided into primary and secondary. The main assortment is represented by 10 subgroups (the breadth is 10). The principle of forming a product range is functional, i.e. it satisfies people's need for food.

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

Table 3.1.1 - Assortment list of candy products in the store of Pyaterochka Public Joint Stock Company for 2016

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

Quantitative characteristics of the assortment	Realization, specific weight. V %	Deviation, "+" / "-" 2016 by 2015
2014	2015	2016
Assortment structure: Chocolate glazed sweets	33,3	32,0	33,3	33,3-32,0=+1,3
Candies with fondant shells	17,1	16,0	16,7	16,7-16,0=+0,7
Candies with liqueur shells	30,5	31,2	30,0	30,0-31,2=-1,2
Chocolates with fillings	19,1	20,8	20,0	20,0-20,8=-0,8
Range breadth				205-162=+43
Completeness of the range	Morning: 105 Afternoon: 95 Evening: 85	Morning: 125 Afternoon: 110 Evening: 90	Morning: 150 Afternoon: 140 Evening: 130	Morning: 150-125=+25 Afternoon: 140-110=+20 Evening: 130-90=+40
Assortment depth: Candies with cream shells				50-40=+10
Range sustainability: in the morning				150-125=+25
The novelty of the range	Did not have			2-1=+1

It follows from the given data that the structure of the assortment in 2016 compared to 2015 increased by 1.3% for chocolate-glazed sweets, increased by 0.7% for sweets with fondant bodies, and decreased by 1.2 for candies with liqueur bodies. %, for chocolates with filling decreased by 0.8%;

The breadth of the assortment increased by 43%;

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

Depth of assortment: chocolates with cream shells increased by 10%;

Assortment stability: increased by 25% in the morning;

The novelty of the range increased by 1%.

When working out changes, it is very important not only to focus on what they are being done for, what they should lead to, what and how to change, but also on what changes will be accepted, what resources and in what form will be in demand, by what methods they should be carried out. The main goal of a trading enterprise in modern conditions is to maximize profits, which is impossible without effective financial and economic activities. The search for reserves to increase the profitability of the enterprise is the main task of the manager. It is obvious that the result of the enterprise's activity depends entirely on the effectiveness of the management of financial resources and the enterprise. When planning, the management of the trade enterprise CJSC Pyaterochka must remember that its activities are aimed at solving the problems of the consumer market for goods and related services; meeting the needs of people in terms of quality and quantity of goods, in terms of timing and price. To increase the demand for Pyaterochka's goods, it is necessary to organize advertising in the store, which should consist of: advertising of the hypermarket itself, which attracts customers to it, and advertising of goods that are sold in it. At the same time, advertising of goods can be carried out using pictograms, which are stylized images of goods characteristic of each individual group.

Another way to increase the profit of the Pyaterochka trading company is to organize additional services, which may include: execution of service contracts (during the month, the client, if necessary, picks up goods, and then pays off at the end of the month); servicing corporate consumers on demand (customers can order the goods they need, which will be delivered within a certain time); ordered goods, at the request of the client, are issued in a single corporate style (a logo is applied to the goods); goods are selected in the same style and a single color scheme.

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