Economic indicators, a system of meters characterizing the material and production base of enterprises and complex use resources, and are used for planning and analysis of the organization of production and labor, the level of technology, product quality, the use of basic and revolving funds, labor resources; are the basis for developing an enterprise plan, establishing progressive technical and economic norms and standards.

There are general (uniform) economic indicators for all enterprises and industries and specific ones that reflect the characteristics of individual industries. How well a trade organization is provided with fixed assets and how effectively it uses them depends on the growth of trade turnover and improved service to the population.

To generalize the efficiency of using fixed assets, the indicator of capital productivity, capital intensity, and profitability of fixed assets is used.

Capital productivity - determined by the ratio of the cost of volume commercial products to the average annual cost of fixed assets and shows how much production is per unit of fixed assets. The more products there are for each ruble of the cost of fixed assets, the more efficiently they are used.

Capital intensity - shows how many fixed assets account for each ruble of output. Reducing capital intensity means saving labor.

If the use of fixed assets improves, then capital productivity should increase and capital intensity should decrease.

Capital-labor ratio - the ratio of the value of fixed production assets to the number of production personnel. Shows the technical level of the enterprise personnel.

Product profitability is the ratio of profit from sales of products to the amount of costs of sales of products. Shows how much profit the company has from each ruble spent on the production and sale of products.

Return on sales is calculated by dividing the profit from product sales by the amount of revenue received. Shows the share of profit in each ruble earned.

Labor productivity is a measure of labor efficiency. Labor productivity can be measured by the amount of time spent on a unit of output or the amount of output produced by a worker over a period of time.

An increase in labor productivity means saving labor costs (working time) on producing a unit of product or additional quantity produced products per unit of time, which directly affects the increase in production efficiency, so more products are produced per unit of time.

Table 1.1 presents the main indicators characterizing the efficiency of the enterprise BNP LLC.

The data presented in the table indicate significant growth rates of the main parameters of the enterprise - revenue, costs, profits and resources.

Table 1.1 - Main economic indicators

The next stage of enterprise research is the study of its economic activities. Let us consider the main technical and economic indicators of the activity of the enterprise ZAO INTOURIST-ADYGEA for 2003-2005. To do this, we use the accounting and statistical reporting of the enterprise and the formulas used in the calculation and preparation of table 2.1:

1). Indicator of costs per 1 rub. volume of production:

2). Output per 1 employee of the enterprise:

3). The value of capital productivity and capital-labor ratio indicators:

4). Product profitability is determined by finding the ratio of profit to product cost:

5). Return on fixed assets indicator:

The results of the calculations are presented in Table 2.1. “Main technical and economic indicators of the enterprise for 2003-2005.”

Table 2.1

Main technical and economic indicators of the enterprise for 2003-2005

Let’s summarize the results from Table 2.1 “Main technical and economic indicators of the enterprise”, analyzing the absolute and relative deviations, as well as the rate of data growth. Thus, we will draw conclusions about their dynamics.

The volume of product sales from 2003 to 2004 increased by 678 thousand rubles, which amounted to 101%. By 2005, this figure increased by another 1,635 thousand rubles, or 122% compared to the previous year. The 2-fold increase in the volume of products sold in each of the years under study is explained by an increase in the final price of products and services provided to consumers. Overall, the growth rate was 448%. Consequently, the enterprise increased its sales volume by 348%.

The volume of product sales in comparable prices, that is, prices taking into account inflation: the absolute increase compared to 2004 amounted to 1015.7 thousand rubles, which is equivalent to 117%. In 2005, the volume increases by another 2587 thousand rubles, or 138%. Thus, the ratio of indicators for 2005 and 2003 showed that the growth rate was +417%.

The situation of growth is also observed with the cost of goods sold. If in 2004 it increased by 336 thousand rubles, amounting to 58% of the previous value, then by 2005 the figure increased by 1264 thousand rubles, or by 138%. Accordingly, the growth rate was +275%. The growth of the cost indicator increases due to the fact that the company spends more and more money every year on purchasing more tourism products and services with the best quality.

Profit from sales of products and balance sheet profit increase by 342 thousand rubles by 2004, which amounted to +408% growth; in 2005, profit increases by 371 thousand rubles, or 87%. This circumstance caused the emergence of a growth rate of +850%. Profit indicators are directly related to the volume of products sold and costs, therefore they also increase

The indicator of costs per ruble of production volume decreased in 2004 by 0.19 kopecks/ruble, or 22%. In 2005, costs increase by 0.05 kopecks/rub., i.e. by 8%. In general, over 3 years this figure decreases by 16%.

The average number of personnel in 2004 increased by 2 people; 5%, the same as in 2005, +4.3%. Thus, over 3 years the figure increased by 9%.

Output per 1 employee by 2004 amounted to 29.2 thousand rubles/person, i.e. increased by 14.09 thousand rubles/person, or 93%. By 2005, the figure again increases by 32.8 thousand rubles/person, which is equivalent to 112%. Consequently, over the entire period under study, production increased 3 times, by 311%, from which we can conclude that high requirements to personnel and equally high efficiency of workers, which is the key to the successful functioning of the enterprise.

The average annual cost of OPF in 2004 increased by 107 thousand rubles, which amounted to 238%. Whereas in 2005 this indicator grows by 159 thousand rubles, or 104%. In general, speaking of dynamics, average annual cost OPF increased by 591%. It follows from this that the enterprise spent significant funds on the purchase of equipment, machinery, Vehicle, tools and production equipment. Accordingly, by increasing the productive power of labor, and thus, the income of the enterprise will increase in the future.

The capital productivity indicator, which determines the amount of revenue withdrawn from established funds, in 2004 decreases by 6 points, or 40%. By 2005, already by 0.7, which amounted to 8%. Overall, the growth rate was negative: -35%. The conclusion can be drawn that the established funds will only begin to justify themselves in future periods.

The capital-labor ratio increased by 2.28 thousand rubles/person, i.e. 224%. By 2005, the figure increased by 3.18 thousand rubles/person, or 96%. Over the entire period under study, the number of fixed assets per employee increased by 535%. Consequently, the enterprise is well equipped with fixed production assets.

The profitability of products sold in 2004 increased by 32%, in 2005 it fell by 10%, which caused a decrease in the relative indicator by 21%. Thus, for all 3 years the growth rate was 153%.

The return on fixed assets also tends to increase before 2004 (94%) and to decline after 2004 (-24%). Consequently, for the entire analyzed period, the growth rate of profitability of fixed assets was only 37%.

Introduction…………………………………………………………………………………3

1. The meaning and essence of economic indicators of the activities of a trading enterprise …………………………………………………………………………………4

1.1. Goals and objectives of the analysis economic results activities trading enterprise…………………………………………………………...4

1.2. System economic indicators activities………………………6

1.2.1. Retail turnover……………………………………………………………..6

1.2.2. Gross income……………………………………………………………6

1.2.3. Distribution costs………………………………………………………8

1.2.4. Profit and profitability…………………………………………….12

2. Analysis of economic indicators commercial activities LLC "Camelia"…………………………………………………………………………………..14

2.1. Organizationally – economic characteristics enterprises………………………………………………………………………………...15

2.2. Analysis of economic performance indicators of the enterprise.........19

Conclusion………………………………………………………………………………..32

List of sources used..…………………………………………34

INTRODUCTION

The transition to a market economy requires trade enterprises to pay increased attention to performance assessment trading activities, analysis of economic indicators and identification of reserves for improving their condition.

Important role in the implementation of this task, analysis is given economic activity trading enterprises. With its help, reflections and tactics for the development of a trading enterprise are developed, plans are substantiated and management decisions, implementation is monitored, reserves for increasing the efficiency of trading activities are identified, and the results of the activities of the enterprise, its divisions and employees are realized.

In modern economic conditions, the activities of everyone economic entity is the subject of attention of a wide range of participants in market relations (organizations and individuals), interested in the results of its functioning. Based on the reporting and accounting information available to them, these persons seek to assess financial position enterprises. The main tool for this is the financial analysis, with which you can objectively assess the internal and external relations of the analyzed object: characterize its solvency, efficiency and profitability of activities, development prospects, and then, based on its results, make basic decisions.

The purpose of this work is: based on the study of economic literature and processing of theoretical material, to analyze and evaluate the economic results of the activities of the trading enterprise Kamelia LLC.

1. The meaning and essence of ECONOMIC indicators of the activity of a trading enterprise

1.1. Goals and objectives of analyzing the economic results of a trading enterprise.

One of the main requirements for the functioning of enterprises and their associations in conditions market economy are break-even of economic and other activities, reimbursement of expenses with own income and provision of certain sizes profitability, profitability of management. the main task enterprises - economic activities aimed at making a profit to satisfy the social and economic interests of members labor collective and interests of the owner of the enterprise property. The main indicators characterizing the results of commercial activities of trading enterprises are turnover, gross income, other income, distribution costs, profit and profitability.

The purpose of analyzing volumetric performance indicators is to identify, study and mobilize reserves for income growth, profit, increasing profitability while improving the quality of customer service. In the process of analysis, the degree of implementation of plans for turnover, income, costs, profits, profitability is checked, their dynamics are studied, the influence of factors on the results of commercial activities of enterprises is determined, and reserves for their growth, especially forecast ones, are identified and mobilized. One of the main tasks of the analysis is also to study the economic feasibility and efficiency of the distribution and use of profits.

To achieve these goals, trading enterprises must solve the following problems:

Evaluate the extent to which profit maximization was ensured;

In cases of unprofitable work, the reasons for such management are identified and ways out of the current situation are determined;

They consider income based on their comparison with expenses and identify profit from sales;

Study trends in income changes for the main product groups and in general from trading activities;

They determine what part of the income is used to reimburse distribution costs, taxes and generate profits;

Calculate the deviation of the value balance sheet profit compared with the amount of profit from sales and determine the reasons for these deviations;

Explore various profitability indicators for reporting period and in dynamics;

Identify reserves for increasing profits and increasing profitability and determine how and when it is possible to use these reserves;

They study the areas of use of profits and evaluate whether financing is provided through own funds development of economic activities.

In practice, external and internal analysis is used.

External analysis is based on published reporting data and therefore contains a limited amount of information about the activities of enterprises. Purpose it is to assess the profitability of the enterprise, the efficiency of capital use. The results of this assessment are taken into account in the relationship of the enterprise with shareholders, creditors, tax authorities and serve as the basis for determining the position of this enterprise in the market, industry and business world. Naturally, the published information does not affect all areas of the enterprise’s activity; it contains aggregated data, mainly about their financial activities, and because of this it has the ability to smooth and veil negative phenomena taking place in the activities of enterprises.

Therefore, external consumers analytical material try to get if possible additional information about the activities of enterprises beyond what they publish.

Highest value in assessing performance results and determining measures to increase profits and improve profitability internal analysis. It is based on the use of the entire complex economic information, primary documents and analytical, statistical, accounting and reporting. The analyst has the opportunity to realistically assess the state of affairs at the enterprise. He can obtain reliable information about the pricing policy enterprise and its income, about the formation of profit from sales, about the structure of distribution costs and other expenses, to assess the position of the enterprise on commodity markets, about gross (balance sheet) profit, etc.

It is internal analysis that allows us to study the mechanism by which an enterprise achieves maximum profit. This type of analysis plays a crucial role in the development critical issues competitive policy of the enterprise, which are used in assessing the implementation of assigned tasks and for developing development programs for the future.

This type analysis related to the study of trends that have developed in the past is called retrospective, and those aimed at studying the future are called prospective.

A complex approach to the study of the final results of commercial activities allows you to make informed management decisions along the way current activities, promotes choice best options actions in the future.

1.2. System of economic indicators

1.2.1. Retail turnover

Retail turnover represents the volume of sales of goods to the population through all sales channels and means the completion of the process of circulation of goods in the consumer market.

Trade turnover data allows you to assess the degree of penetration of an enterprise into the market, assess the current environment, competitive position in the market and the pace of economic development trading enterprise.

Retail trade turnover is one of the determining factors for the effective functioning of trade, the initial basis for determining the resource potential of an enterprise (volume and composition of labor, material and financial resources), one of the main factors determining the amount of resource costs (the amount and composition of distribution costs).

The analysis of retail turnover includes three sections:

1. Analysis of the volume and structure of trade turnover;

2. Analysis inventory;

3. Analysis wholesale purchases(receipts of goods).

Sources of information for conducting economic analysis are accounting and statistical reporting, data operational accounting and random surveys conducted at the enterprise.

1.2.2. Gross income

The main sources of profit formation for trading enterprises include realized trade markups, and for some goods - trade discounts. Currently, retail and wholesale trade enterprises are given the right to independently determine wholesale and trade markups for goods based on demand, actual distribution costs and optimal levels profitability (taking into account established size limits allowances). The free retail price of the goods will be formed from the free selling price (purchase price) and with the addition of trade and wholesale markups in the amounts established by the trading enterprise.

In addition to realized trade markups, retail trade enterprises may have income from stock exchange and brokerage activities, from the sale of goods and property at auctions, income from operations with containers (the excess of income over expenses), from the cost of excess fabrics identified during re-measuring, from the sale of shares, bonds, other valuable papers and so on. However, the main source of income for retail trade enterprises is realized trade markups (gross income). Due to gross income value added tax, excise taxes and some others are charged at established rates obligatory payments. Consequently, to determine the gross income from the sale of goods remaining at the disposal of a trading enterprise, the taxes and other mandatory payments listed above should be subtracted from its total amount.

Thus, gross income of a trading enterprise- this is revenue from the sale of goods and services (trade turnover) minus the costs of paying for the cost of goods received from suppliers.

Gross income consists of three parts:

Sum Money received from the sale of goods, due to the difference between the sale price of goods (turnover) and the price of their acquisition. This portion of gross income represents the trade markup;

Receipts for services rendered and work performed (adjusting outerwear, cutting fabrics, delivering goods to your home, etc.);

Other income from non-core activities (balance of income and expenses from non-sales operations, sale of surplus equipment, transfer of temporarily unused premises and small retail network facilities for rent, income from equity participation in the activities of other enterprises, from securities owned by the enterprise, etc.).

1.2.3. Distribution costs

The circulation of goods requires social costs caused by their delivery, storage and sale: These costs of living and material labor necessary to bring goods to the consumer, expressed in in cash, are called distribution costs.

The problem of costs is one of the most pressing and important issues economics of an enterprise, since the level, dynamics and structure of distribution costs are closely related to all aspects of the economic activity of enterprises, with issues of planning and organizing the process of movement of goods from the sphere of production to the sphere of consumption.

Distribution costs are the most important, qualitative indicator that allows you to judge how successfully enterprises carry out a task further development trade turnover, improving the culture of trade and services to the population. Correct accounting and planning of distribution costs helps eliminate mismanagement and excesses in the expenditure of funds, while simultaneously taking measures to improve the culture of trade.

Distribution costs arise for those enterprises that carry out commodity circulation. They are formed by trade and public catering enterprises and enterprises and organizations of various procurement systems. At the same time, costs are also borne directly by the producers of goods - industrial enterprises, state farms, collective farms, as well as collective farmers, workers and employees when selling products from their household plots on the market.

Not all costs of trade enterprises can be classified as distribution costs. These include only those expenses that, from a national economic point of view, are actually the costs of carrying out trade turnover. The same expenses of trading enterprises as taxes, penalties, fines are not expenses in the national economic sense, but express the redistribution of funds. Losses of trading enterprises caused by poor control or neglect of accounting are not included in distribution costs. Thus, losses from write-off accounts receivable, losses resulting from purely random reasons, natural Disasters etc. are also not conditional trading process and are written off to the profit and loss account.

Not taken into account in the distribution costs of trading enterprises are the costs of transporting consumer goods by industrial enterprises at the price of the ex-station of destination, the costs of “the production of consumer goods, the cultivation of agricultural products and the development of livestock breeding in enterprises run by trade organizations. These are the same production costs as those found in factories, state farms, collective farms and other production enterprises.

In different commercial firms, when considering costs, the following terms are used: costs, costs, expenses. We will assume that the concepts costs, expenses and costs are equivalent.

Due to the phenomenon of scarcity (limitation of all types of resources), commercial activity without some costs is generally impossible. Due to this circumstance, any decision on the distribution of goods necessitates the refusal to use the same resources for other purposes. Thus, all costs represent alternative (or imputed) costs. Alternative and production costs are the main obstacles a firm faces in pursuing its profit maximizing opportunities. The classification of costs must begin with the fact that the number opportunity costs that firms face include payments to workers, investors, and owners natural resources; all these payments are made in order to attract resources, thereby diverting them from alternative options applications, etc.

Currently exists next classification costs:

1. Based on participation in the formation of the cost of goods and services, costs are divided into the following types:

· Net distribution costs are the costs of a trading enterprise that are socially necessary, but not inherently productive. The need for these costs is due to the fact that the process of bringing the product to the consumer is carried out through purchase and sale and a change in the form of value of the product - money. Net costs include the costs of advertising, concluding contracts and legal services acts of purchase and sale.

· Additional expenses, - costs that lead directly to an increase in the cost of the product and occur if the purchase and sale transaction has taken place. These include: fare, wages of warehouse workers, costs of maintaining buildings and structures, etc.

2. By sub-sector of activity, costs are:

· Costs of retail enterprises;

· Enterprise costs wholesale trade;

· Costs of trade and intermediary enterprises.

3. By the nature of the tasks performed:

· Operating costs - costs of promoting goods, transportation costs, rent, storage, maintenance of buildings, repair costs, etc.

· Administrative and management expenses - costs for the activities of the management apparatus and for organizing the economic activities of the company: salaries of the company’s management, accounting, financial services, postal and telegraph costs, etc.

4. According to the method of distribution of costs by product groups, costs are:

· Direct – expenses commercial firm made on the basis of concluded contracts that can be attributed to a certain product group: interest on a loan, employee wages, depreciation of warehouses.

· Indirect (distribution) costs – costs for social insurance, thermal and electrical energy, cash services, costs of audit consultations, maintenance of transport.

5. Depending on sales volume:

· Conditionally permanent – ​​rent, Maintenance, advertising.

· Variables – transportation costs, wages, interest on loans.

6. According to the importance of costs for planning, control and decision-making, costs are divided into the following types:

· Regulated and unregulated;

· Standard costs;

· Incremental costs;

· Costs of the previous period;

· Cash payments;

· Significant costs;

· Costs included in opportunity cost.

1.2.4. Profit and profitability

The value of the profit indicator can be considered, on the one hand, as the most overall result financial and economic activities of an enterprise, on the other hand, as a form of monetary accumulation of a commercial company.

The profit of an enterprise is designed to perform a number of specific functions.

Firstly, profit characterizes economic effect, obtained as a result of the activities of the enterprise.

On the other hand, profit performs stimulating functions. Since profit is both a financial result and the main element of an enterprise’s own funds, the actual provision of the principle of self-financing is determined by the profit received.

The importance of profit in a market economy is that it aims producers at increasing the volume of production, needed by the consumer, reduces the costs of production and sales of products. This achieves not only the goal of entrepreneurship, but also the satisfaction of social needs.

As noted earlier, the main assessment indicator financial results The economic activity of a commercial firm is profit.

In the practice of economic activity of an enterprise, several types of profit are distinguished: balance sheet (gross) profit, taxable profit, net profit.

The balance sheet (gross) profit of a commercial firm characterizes the cumulative effect of all economic activities; This is the sum of the profits of a business firm received from all types of business activities.

The components of balance sheet (gross) profit are:

Profit (loss) from sales of products (for work performed, services provided);

Profit (loss) from the sale of fixed assets and other property of the enterprise;

Income from non-operating operations, reduced by the amount of expenses for these operations.

In business practice, in addition, taxable profit is distinguished, which is the amount of balance sheet (gross) profit reduced by the amount of income adjustments excluded when calculating income tax.

Taxable profit differs from the balance sheet by the amount of excess actual costs included in distribution costs (exceeding the norms for travel expenses, for entertainment expenses, for advertising expenses, etc.) and is reduced by the amount of income tax benefits and other elements.

Another type of profit of a commercial company - net profit - is the difference between balance sheet profit and the amounts of deductions and payments to budgets of different levels.

Net profit is also reduced by the amount of fines, duties and payments for the right to trade paid to the budget, as a result we get profit remaining at the disposal of the enterprise.

Profit at the disposal of an enterprise is net profit minus taxes, payments financed from net profit.

Profit indicators are the most important for assessing the economic activity of an enterprise. They characterize the degree of his business activity and financial well-being.

The performance of an enterprise is assessed using absolute and relative indicators. Using the indicators of the first group, you can analyze the dynamics various indicators profit (balance sheet, net, undistributed) for a number of years.

Relative indicators is a system of profitability indicators that reflect the level of profitability relative to a certain base.

2. Analysis of ECONOMIC Indicators of commercial activities of KAMELIA LLC

2.1. Organizational and economic characteristics of the enterprise

Society with limited liability"Kamelia" (LLC "Kamelia") as a legal entity, formerly the limited liability partnership "Kamelia", was registered by Resolution of the Head of the Administration of Khabarovsk on December 8, 1992, No. 1181, as amended on June 4, 1994, No. 1208.

Kamelia LLC was established in accordance with the Civil Code of the Russian Federation, adopted State Duma RF 10/21/94 and Federal law“On Limited Liability Companies” dated 02/08/98, as well as on the basis of the Decision of the founders.

Legal address LLC "Kamelia" This enterprise is legal entity with the moment of it state registration, has separate property which rents from the municipality (the agreement is concluded with the Property Management Committee of Khabarovsk), has an independent balance sheet, current account, round stamp, trademark and other details.

The purpose of creating Kamelia LLC is to more fully saturate the market with consumer goods and services to meet the needs of organizations and individuals, as well as create additional jobs and generate additional profits.

The subject of the enterprise's activities is:

Retail consumer goods, including clothing, leather shoes, souvenirs, items folk art and decorative and applied purposes,

Carrying out economic, commercial, trade-intermediary and trade-purchasing activities,

Production of goods public consumption,

Renderings additional services buyers, buyers

Other types of activities not prohibited by law.

The activities of the company are carried out in accordance with the law of the Russian Federation “On Licensing”.

Kamelia LLC is obliged in accordance with the Charter:

Fulfill obligations arising from the legislation of the Russian Federation and the agreements concluded by it,

Conclude employment contracts,

Pay the company's employees in full and on time wages And social benefits,

Carry out all types compulsory insurance,

Submit your income declaration in a timely manner and financial statements,

Pay taxes in accordance with tax laws.

The management scheme of the company is presented in Figure 2.1.

Rice. 2.1. Organizational Chart management of Kamelia LLC

TO operational workers the enterprise includes sales personnel - these are sellers and cashiers, administrative and managerial personnel - this is the director, Chief Accountant, head of sections, specialists - commodity experts.

As can be seen from Fig. 2.1 The management of the enterprise is carried out by the store director, who is also its main founder. A director without a power of attorney on behalf of the enterprise has the right to represent its interests, enter into contracts, issue powers of attorney, approve staffing table, issue orders and instructions.

The merchandising experts, the chief accountant and the head of sections report to the director, who in turn report to the sales and service personnel.

Table 2.1 presents the indicators of trade and economic activity of the store for 2000 – 2001.

Table 2.1 shows that in 2001 the store significantly improved its overall performance indicators. Thus, it can be seen that trade turnover increased by 93%. Gross income increased almost 6.5 times, and therefore the level of gross income to trade turnover in 2001 amounted to 67.4%, which is 47.4% more than in the previous year.

Profits from sales of goods increased more than 8 times. The level of profitability increased by 37.6%, amounting to 49.2% in 2001.

The amount of distribution costs increased by 86%, positive thing is a reduction in the level of costs as a percentage of turnover by 1.8%.

Non-operating income decreased by exactly half, while non-operating expenses increased 3.5 times.

Table 2.1

Economic indicators of trade and economic activity, thousand rubles.

Satisfying the consumer demand of the population is the most important function of a trading enterprise. In this regard, it is advisable to use a method to predict retail turnover based on the application of the elasticity coefficient, which shows how much the turnover will change when the purchasing funds (income) of the population changes by 1%. The elasticity coefficient (E) can be calculated using the formula:

where It is the index (rate) of growth of retail trade turnover;

Iпф - index (rate) of growth of purchasing funds of the population.

According to the statistical yearbook, the index of purchasing funds of the population in 2001 was 1.1, and retail turnover was 1.02.

Then the elasticity coefficient will be equal to:

In the coming period (2002), customer funds will increase by 6%, if no other changes occur, then with an increase in customer funds, the volume of retail turnover will increase by 30% (5 * 6), that is, the estimated turnover for the Kamelia LLC store will be 840.7 thousand rubles. (646.7 * 1.3).

As you know, demand can be expressed as a formula:

where N is the number of buyers;

M – place;

B – time;

Кn – average coefficient making a purchase.

As was found out earlier, when analyzing the structure of trade turnover, the largest specific gravity in the volume of trade turnover accounts for perfumery products.

Yes, according to sample observations It was recorded that 580 people buy perfume products monthly, 2 units each, then their total monthly demand will be 1160 units. The average retail price per unit is 67 rubles, then the planned sales volume perfumery products will amount to 777.52 thousand rubles. ((1160 units + 67 rub.) * (92.5%)).

Conclusion

Currently, the main economic indicators characterizing the results of commercial activities of trading enterprises are turnover, gross income, other income, distribution costs, profit and profitability.

The purpose of analyzing volumetric performance indicators is to identify, study and mobilize reserves for income growth, profit, increasing profitability while improving the quality of customer service. In the process of analysis, the degree of implementation of plans for turnover, income, costs, profits, profitability is checked, their dynamics are studied, the influence of factors on the results of commercial activities of enterprises is determined, and reserves for their growth, especially forecast ones, are identified and mobilized. The system of economic indicators of the activities of a commercial company includes:

· Trade turnover

· Gross income

· Distribution costs

· Profit and profitability

Based on the results of our analysis of economic and financial indicators activities retail store"Kamelia", we can say that in 2001 the enterprise worked efficiently and improved its performance results compared to 2000. in terms of turnover, gross income, sales profit, balance sheet profit and net profit. The negative aspect was the increase in the amount of distribution costs, although their share in percentage to trade turnover decreased.

Profitability indicators have increased significantly: profitability of sales, costs, capital profitability; more profit was received per 1 sq. m of retail space, in addition, increased trade area store. For one sales worker profits are almost 10 times greater than in 2000.

Despite the improvement in the economic indicators of the trading enterprise, there are reserves for increasing profits and profitability, in particular, through improving current system procurement, management of trade assortment, customer service, implementation of a planning system and forecasting economic results.

LIST OF SOURCES USED

1. Valevich R.P., Davydov G.A. Economics of a trading enterprise. - Mn.: Higher School, 1996.

2. Kravchenko L.I. Analysis of economic activities in trade and catering. – Mn.: Higher School, 2000.

3. Savitskaya G.V. Analysis of the economic activity of the enterprise. – M.: Ecoperspective, 1998.

4. Sergeev I.V. Enterprise economy. – M.: Finance and Statistics, 1997.

5. Trading business: economics and organization / Ed. Bragina. – M.: Economics, 1997.

6. Enterprise Economics / Ed. V.Ya. Gorfinkel. – M.: Banks and exchanges, UNITY, 1998.