Hello student. Planning the activities of a trading enterprise

Planning is the most important function of economic management of an enterprise in a market economy.

The abandonment of centralized planning entailed sharp deterioration economic situation of most trading enterprises.

Planning is:

• 1. the ability to link the resources of an enterprise with its market goals;
• 2. the most important way economic management, regulation of the pace of its development;
• 3. a set of works on drawing up and organizing the implementation of economic and social development plans, carried out at different levels of economic management.

Planning in trade is the economic activity of people to manage and regulate commodity circulation.

Planning at the enterprise level is the development and adjustment of plans, including anticipation, justification, specification and description of the activities of an economic entity for the short and long term.

Planning functions at the trading enterprise level:

• 1. identifying the goals of the enterprise and establishing its compliance with the goals of the development of the national economy, as well as the development of social and market processes;
• 2. determining the parameters and pace of economic processes at commercial enterprises;
• 3. systematic distribution and effective use of material, labor and financial resources to achieve the general and private goals of an economic entity.

Thus, planning is the formation of strategic objectives and current goals of the company, the development of its policies, the determination of expected results and the calculation of the expected technical and economic indicators of the plan.

There are different types of plans. According to the forecast period, the following are distinguished:

• 1. Long-term or strategic plans. Their development reveals the future need for new types of any product, and also determines the strategy for selling goods in various consumer markets in the long term (ten to fifteen years).
• 2. Current plans. These forecasts are developed in the context of the reporting year.
• 3. Operational production plans. These forecast values ​​serve to refine current performance in more detail.

Strategic planning is a set of actions and decisions taken by management that lead to the development of specific strategies designed to help the organization achieve its goals. The strategic planning process is a tool that helps in making management decisions. Its task is to ensure sufficient innovation and change in the organization.

Retail turnover is the sale of goods to end consumers. At this point, the process of circulation of goods is completed, and they enter the sphere of consumption. The turnover of mass catering enterprises refers to retail turnover.

Retail turnover refers to the sale of consumer goods to the public for cash, regardless of the channels of their sale. It can be produced:

Wholesale turnover (WT) is the sale of TP goods to other enterprises that use these goods for subsequent sale, either for industrial consumption as raw materials, or for material support of economic needs.

Strategic planning is the starting point of planning work and is of paramount importance for determining the content of programs and plans for the activities of a trading enterprise. This type of planning has become widespread in countries with developed market economies.

With large-scale volumes of commercial intermediary activity that promise significant profits, the preliminary development of a plan, that is, the formation of a business development strategy with justification of the plan and ensuring the reliability of the results obtained, is the basis for achieving the commercial success of the company.

Strategic planning is a repeated process of developing a concept for the development of a company, creating a mission for it, which determines the long-term orientation of commercial activities in order to achieve a high image and a stable position in the market.

The main goal of strategic planning is for the company to select the most effective directions and modes of activity to obtain maximum results at minimum total costs.

is formed taking into account specific conditions and factors of the external and internal environment. It must be justified by a clearly formulated mission of the company, i.e. choosing the most optimal ways to penetrate the market, diversifying areas of commercial activity, basic solutions for retaining and increasing the company’s market share with projected income.

The strategic planning process includes the study of past practical experience, theoretical justification and a system of calculations for making strategic decisions for the future.

The main objectives of strategic planning are:

Determining the purpose of the enterprise;

analysis of alternative strategies for achieving it and selection of the preferable one in terms of the efficiency of using available resources and implementation time;

Development of a block of targeted programs aimed at achieving the established goal;

Drawing up current plans - stages of movement towards a strategic goal in specific market conditions.

The reality of goals presupposes that they are closely linked and conditioned by potential resources. Therefore, the process of defining goals is iterative in nature, bringing the set goals closer to potential opportunities with the help of targeted programs.

The starting point of strategic planning is analytical work. At this stage, only existing trends are examined, but also forecasts for the development of the main factors that determine the results of the company’s activities are developed.

A general assessment of the economic situation is made based on indicators such as:

changes in real incomes of the population; inflation rates;

State of the consumer market;

Dynamics and structure of exports - imports of goods;

Price level for basic consumer goods;

Food market conditions;

Market conditions for non-food products, etc.

In addition, it is necessary to conduct a number of special studies of the state and prospects for the development of the local consumer market, which is within the sphere of interests of the trading company. Of primary importance is the determination of the potential market capacity, consumer preferences, and competitive environment.

Another important aspect of the analysis is the assessment of resource capabilities, both of suppliers of consumer goods and of the enterprise itself. The resource capabilities of an enterprise are determined mainly by three positions: financial condition, personnel potential and the level of development of the material and technical base.

In some cases, a significant role is played by:

Spatial resources (the nature of sales floors, warehouses and other production facilities, features of the territory around the enterprise, the state of communications and other expansion opportunities);

Resources organizational system management;

Information resources (availability of information about suppliers, competitors, financial structures, potential buyers).

The final stage of the analysis is to study the possibility of increasing efficiency economic activity: assessment of the labor productivity of sales floor workers, the degree of use of retail space, the rational use of warehouse and office premises, the amount of costs by expense item, the profitability of each assortment item, the effectiveness of material incentives for employees.

The next stage of strategic planning, after analyzing the goals and choosing strategies for achieving them, is the development of target programs containing activities that make it possible to practically implement a specific activity strategy.

Most often, it is necessary to develop programs related to increasing profitability, carrying out technical re-equipment, creating automated accounting and management systems, and improving customer service technology.

Despite some differences in approaches to the procedure for developing target programs, general directions of this process can be identified. The program should include: a description of the company; quantitative assessment of expected results, required resources and, on this basis, ranking of activities; temporary assessment of the implementation of activities; composition of performers indicating those responsible for specific areas of work; organization of control.

The strategy of commercial activity is directly related to the development strategy of a trading enterprise. The specified goals of the strategy are achieved through the potential capabilities of the trading enterprise, satisfying consumer demands through trading activities, ensuring competitive advantages in the market and making a profit from the sale of goods. The strategy is not immutable; it is periodically adjusted based on changing economic policies and environmental conditions.

The strategy of commercial activity is characterized by two characteristics: the first is determined by the transition period to the market, the second by the market economy. During the transition period, the goals of the commercial activity of a trading enterprise are to increase market share and minimize the costs of circulation of goods. He is encouraged to do this by new economic conditions. An integral feature of the business strategy market economy- growth in profits from the sale of goods, which is associated with the formation of the middle class of the population, market dynamism and the pace of trade.

The main provisions of the developed strategy are reflected in the target program intended for practical implementation by the trading enterprise.

In strategic planning, an important role is played by defining the mission of the company, i.e. a set of goals containing both internal and external guidelines for the sake of which the company operates. The mission of the company is, first of all, the substantiation of the philosophy of the company's behavior in the market, its image, economic and social responsibility to partners, as well as to society as a whole.

The strategic business planning process consists of five stages:

1. formation of a strategic goal;

2. assessment of intra-company opportunities;

3. analysis of external factors and taking into account their impact on business;

4. selection of preferred options for the development of the company;

5. mechanism for assessing implementation and control.

At the first stage, the problems of creating a unified information data bank are solved, including reliable data on the state of the market infrastructure, the number of real and potential suppliers, economic, scientific, technical and quality indicators of products, information about services and competing companies in the domestic and foreign markets.

The second stage of strategic planning consists of precise definition real opportunities in terms of the availability and future state of financial, material and labor resources. At this stage of planning, it is extremely important to give an objective assessment of the existing management structure, the internal microclimate in the workforce and the possibilities of establishing the necessary communication links with investors and representatives of government legislative organizations through the effective and timely use of communication channels and the media.

The third stage involves analyzing the degree of influence of external factors on the achievement of the company’s commercial success. At this stage, problems of accurately forecasting the sales market and its conditions, taking into account political, economic, social, and technological factors, must be resolved. This creates a real opportunity to form the company’s investment portfolio with a clear definition of the shares and proportions of direct and portfolio investments, as well as the circle of investors, allowing the company to ensure a fairly stable financial level.

The fourth stage consists of the final selection of the company’s strategic goal and ways to achieve it, rules and techniques for their implementation both in the domestic market and when entering the foreign market, taking into account the final assessment of the condition and availability of material resources, prices, quality, delivery times, market elements infrastructure, sales promotion systems.

At the fifth stage of strategic planning, mechanisms for implementing the plan and organizing control over its implementation should be clearly used. It is this stage that solves the problems of forming the image of the company, its popularization, and authority in society.

In order to carry out an objective assessment of the real capabilities of the company, determine the zone of market presence with the calculation of the market share, the volume of demand for goods and services, it is initially necessary to predict the strategic potential of a commercial company and its competitiveness.

Planning is the basis for the effective operation of a trading enterprise. It performs the following functions: orients managers toward long-term thinking; promotes clear coordination of actions, coordination of goals and objectives of the enterprise; allows you to objectively assess your potential and correlate it with your goals; makes the trading enterprise adaptive to sudden changes in the economic situation; allows staff to take part in the development of strategy and tactics for the development of the enterprise, which increases the efficiency of the labor process.

In modern conditions of development of the Russian economy, representatives of small and medium-sized businesses have to solve numerous problems when conquering their own niche in the markets for the sale of goods and services against the background of the functioning of largest companies. Possessing the main advantages over large firms - flexibility and mobility, the ability to easily adapt to unpredictable market changes, small and medium-sized companies successfully use the chameleon behavior strategy. An example of the use of this strategy is franchising firms, which, according to a legal agreement with the parent company, receive sufficient material resources, basic elements of market infrastructure, popularity and stability in the market. In return for the services received, the small intermediary firm undertakes to conduct business according to the rules dictated by the large firm.

Literature used: "Commercial activities in the consumer market"
Authors: L.I. Demchenko, Yu.S. Lekareva

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FAR EASTERN STATE UNIVERSITY

PACIFIC INSTITUTE OF DISTANCE EDUCATION AND TECHNOLOGY

L. V. Gorshkova

Trade planning

(tutorial)

© Far Eastern University Publishing House 2005

VLADIVOSTOK

annotation

The textbook examines a trading enterprise as an object of planning, the role and place of planning in enterprise management, planning methodology and technology, planning methods in a trading enterprise. The system of plans and its place in the economic policy of a trading enterprise, the role of indicators in planning are presented.

Particular attention is paid to planning the most important economic indicators of a trading enterprise: turnover; number and wages of employees; distribution costs; arrived; needs for own working capital, planned accounts payable, as well as drawing up a financial plan and planning cash flow.

The textbook is intended for students studying in the specialty “Marketing”.

Planning the turnover of a retail trade enterprise by quarters and months. Calculation of seasonal fluctuations in trade turnover.

Planning the structure of trade turnover of a trading enterprise. Methods for planning the structure of trade turnover of a trading enterprise: economic and statistical; based on the calculation of elasticity coefficients; economic and mathematical modeling; step-by-step

Inventory planning

Planning of inventory in days of turnover and in monetary terms. Methods for inventory planning: economic and statistical; specific increments; economic and mathematical using the theory of inventory management; technical and economic calculations. Calculation of inventory standards using the moving average method, based on the modified Wilson model. Elements of inventory: trade stock, inventory for the time of acceptance and preparation of goods for sale, warranty stock. Calculation of inventory standards by quarter.

Determination of the general need for commodity resources and optimal conditions for the supply of goods to a trading enterprise. The procedure for purchasing goods. Optimal delivery lot size according to Wilson's inventory management formula.

Planning the number and wages of employees of a trading enterprise

The meaning and role of the labor and personnel plan of a trading enterprise. Contents, purpose, objectives and technology for planning personnel requirements. Structure of the labor and personnel plan. Calculation of working time balance. Calendar, nominal, useful (effective) working time fund. Calculation of personnel requirements. Turnout and average number. Goals, objectives, mechanism for planning funds for wages. Methods for determining the planned wage fund: direct account; normative; economic-statistical method and method of economic-mathematical modeling.

Planning of distribution costs

Stages of the distribution cost planning process: pre-plan cost analysis; calculation of the maximum possible amount of costs to ensure break-even operation of the enterprise; development of the main directions for ensuring savings in distribution costs; calculation of the distribution cost plan for the total volume and in the context of individual items. About the main directions for ensuring economy mode at the enterprise. Dividing costs into fixed and variable. Planning of fixed costs. Planning of variable costs.

Planning of distribution costs by main items: transportation costs, labor costs and social contributions, rental costs, depreciation of fixed assets and their repairs. Linking the plan of distribution costs with the amount of gross income and net profit. CVP method. Simulation model of multivariate planned calculations of enterprise distribution costs.

Planning the profit of a trading enterprise

Methods for planning the profit of a trading enterprise. Direct account method: calculation of the planned amount of gross income from the sale of goods; determination of turnover at cost per year, quarter or month; calculation of one-day turnover at cost; finding the inventory standard at cost; determining the loan size; calculation of interest paid by merchant

enterprise for using a loan; finding the planned amount of net profit of a trading enterprise. Standard method: calculation of the planned amount of net profit of a trading enterprise through the standard level of profitability and the rate of net profit on equity capital. Target planning method.

Planning the main elements of calculating the planned amount of capitalized profit. Composition of the main elements for calculating the planned amount of capitalized profit. Calculation of the amount of profit allocated for the increase in production fixed assets and for the increase in the standard of own working capital.

Planning the main elements of calculating the planned amount of consumed profit. Composition of the main elements for calculating the planned amount of consumed profit. Dividend policy of the enterprise. Budgets for internal social and external social programs. Determining the amount of net profit that the company needs to achieve its development goals in the planned year and the amount of gross profit that the company needs to meet its own needs and fulfill its obligations to the budget to pay income tax.

Planning the finances of a commercial enterprise

The main tasks of financial planning. Sources capital investments. Calculation of the need for own working capital. Definition of general

needs for own working capital. Finding the amount of own working capital in inventory. Calculation of the need for funds in the form of balances in the cash register of the enterprise for the planned period. Determination of the amount of increase in own working capital for the planned period.

Determination of planned accounts payable.

Financial plan of a trading enterprise. Checking its correctness. Chess balance of income and expenses of a trading enterprise.

Cash flow planning. Adjustment of cash receipts to take into account the impact of changes in the amount of accounts receivable. Determination of cash payments for the purchase of goods; on current expenses of a trading enterprise; for income tax for the reporting period. Methods for determining the amount of net cash flow: direct method and indirect. Flows of funds from investing and financing activities.

Introduction

The effective operation of enterprises in a market economy largely depends on how reliably they foresee the long and short-term prospects of their development, that is, on planning and forecasting.

Planning is an important function of managing any enterprise. Many years of experience of foreign and domestic enterprises have shown that underestimating the planning of business activities in market conditions, minimizing it, ignoring or incompetent implementation often leads to unjustified economic losses and, ultimately, to bankruptcy. A plan is necessary not only for large and medium-sized enterprises, but also for small enterprises.

Knowledge of the trade planning system, mastery of the methodology of strategic, tactical, and operational planning is one of the most important requirements when training specialists in the field of marketing.

In this regard, the purpose of this textbook is to give students a systematic understanding of the means and methods of making planned decisions at trade enterprises, to develop their skills and ability to develop strategic and tactical plans.

The textbook will introduce the future trade industry specialist to theoretical and practical knowledge in the field of:

the role and place of planning in enterprise management;

forms of planning and types of plans;

managing the inventory of a trading enterprise;

organization of intra-company planning;

justification of planned decisions on the volume of trade turnover;

product assortment planning;

planning personnel requirements;

planning funds for wages;

planning the income of a trading enterprise;

planning distribution costs.

Proposed educational material is closely connected with such disciplines as “Economic Theory”, “Enterprise Economics”, “Trade Economics”, “Statistics”, “Marketing”, “Management”, “Analysis of the Economic Activities of an Enterprise”.

The sequence of presentation of the material in the textbook is designed to facilitate effective learning of the subject. Module 1 outlines the theoretical aspects of planning the activities of a trading enterprise. Module 2 presents methods for planning specific economic indicators of trading enterprises.

Module 1. Methodological foundations of planning

Chapter 1.1. Enterprise as an object of planning

§1.1.1. The role and place of planning in enterprise management

Before starting any business, a person must carefully consider what exactly, by when, in what ways and by what means he must do it. Otherwise, his intentions may not be fulfilled. Consequently, the first and fundamental stage of managing any type of purposeful activity is always the process of setting a goal and finding ways to achieve it. It is at the stage of goal setting that one can include foresight, forecasting, and planning. The end result of this stage is the construction of an ideal motion model production process aimed at achieving the main goal of the enterprise.

The enterprise management process consists of many functions. These include planning and forecasting; organization; coordination and regulation; accounting, control and analysis; activation and stimulation (Fig. 1). Each function is characterized by its inherent technological process of information processing and the method of influencing the controlled object.

Planning, forecasting

Rice. 1. Relationship between planning and other management functions

Planning function serves as the basis for making management decisions and is a management activity that involves developing goals and objectives for production management, as well as determining ways to implement plans to achieve the goals.

Forecasting in the management cycle it precedes planning and sets as its task the scientific prediction of production development, as well as the search for solutions that ensure the development of production in an optimal mode. Since forecasting always precedes planning, it can be considered a subfunction of planning.

Organization as a management function is an activity aimed at creating or developing the structure of an economic system. Depending on the object, the organization of production, labor and management is distinguished. Organization of management includes regulation of individual elements of the management process (stages of the management cycle, procedures and management operations), establishment of time for completion of work, composition of performers, rights, responsibilities, technical and information support and so on.

Coordination consists of ensuring the necessary (provided for by the organization's project) consistency in the actions of workers. The purpose of coordination is to eliminate parallelism and duplication in work.

The function of regulation is to maintain the mode of functioning of the economic system. For various reasons, production may deviate from the specified parameters. Under these conditions, deviations are eliminated by regulation and the normal flow of production processes is ensured.

With the help of accounting, information is collected about the state of the economic system. Accounting serves as the basis for analysis - a comprehensive study of production and economic activities in order to control and improve the efficiency of production by identifying and mobilizing existing reserves. The role of control as a management function is due to the fact that it is a means of implementing feedback in the management system. Through control, the implementation of planned decisions is verified and their consequences are assessed.

Activation is the intensification of labor and social activities workers based on increasing the creative potential of the individual and the team. Activation is achieved through the integrated use of methods of moral and material stimulation. Material incentives are based on material, and moral incentives are based on social needs of the individual (for communication, respect, recognition of merit, etc.).

At its core, an enterprise business plan is a type of program designed to plan actions over time aimed at achieving certain goals. The program should also include activities that allow preparations to begin today to seize future opportunities or address future imbalances. In the figurative expression of W. Stanton and C. Futrell, “planning is the study of the past to decide in the present what to do in the future.”

The planning process can be represented as a process of sequential adjustment of plans (Fig. 2). This means that decisions relating to the future must be related to constantly updated information about the results of business activities and adjusted accordingly.

Rice. 2. Adjustment of business plans

An important distinguishing feature and advantage of a planning system focused on functioning in conditions of market uncertainty is its flexibility and ability to immediately respond:

to emerging deviations from established relationships with the external environment;

emergence of new opportunities;

changing the situation within the enterprise.

In other words, a plan is only a tool for monitoring the gradual achievement of set goals. The head of the company can adjust the plan if favorable conditions arise to achieve goals in a different, more effective way.

The planning process itself goes through four stages:

development of common goals;

defining specific, detailed goals for a given period;

determination of ways and means to achieve them;

monitoring the achievement of set goals by comparing planned indicators with actual ones and adjusting goals.

Planning as an independent branch of knowledge is a science, a specialized type of management activity (profession) and an art.

Planning as a Science is a set of systematized knowledge about the patterns of formation and functioning of various economic systems. The science of planning is multidisciplinary. Its individual sections, for example operational scheduling, have been comprehensively developed. Tactical and strategic planning at the enterprise is less developed. This suggests that the science of planning as a whole is still in its infancy. Nevertheless, the role of planning science, as well as the need for it on the part of social production, is increasing. The factors determining the growing role of planning science include:

growth in the number of management personnel, which increases the requirements for the level of organization of its work and training;

the growth of the scale of social production, the complication of economic relations, which requires improved coordination of the processes of production, distribution, exchange and consumption;

expansion and complexity of international relations;

changing business methods, transition to market relations, which requires a radical restructuring of the planning system at all levels of economic management;

development of scientific and technological progress;

moral and political aspects related to the need to overcome personality cults, stagnation in public life, increase material and

moral interest of employees, etc.

As a science, planning has its own subject, object and research methods. The subject determines what science does and what its scope is.

The subject of planning science (not to be confused with the subject of planning as a management activity) is the relationship that develops between participants in the production process regarding the establishment and implementation of priorities, goals, proportions and a set of measures to ensure their achievement.

These relationships are manifested in:

labor cooperation of various types and scales;

production and economic processes occurring in economic systems.

Planning processes are studied by planning science in two aspects:

in relation to the primary links of production (enterprises, production associations);

in relation to production throughout the country.

The last point is decisive in planning theory, since it allows us to study economic processes in interrelation at the national economic level. The problem is that planning at the level of an enterprise or even an industry does not cover the entire set of economic ties and relationships that are identified at the macro level in the system of national economic turnover.

Planning as a science has its own research methods. The methods of planning science include:

1. Specific historical an approach. Provides for the study of planning relations as processes that are in the stage of development and change under the influence of factors acting on them. All planning processes are considered closely

2.1. Basics of Strategic Planning

In conditions of fierce market competition, planning should be considered as the most important tool for the efficiency of a trading organization. A holistic planning system allows you to:

– optimize the use of available limited resources;

– coordinate the activities of personnel in the direction of common goals of the organization;

– exercise effective control.

Competent planning is a necessary component of the qualifications of a manager at any level, regardless of the size of the trade organization in which he works. Planning is a type of management activity that ensures the concentration of the organization’s efforts on the most promising areas of activity. The planning process includes the following steps.

1. Analysis of the current operating conditions of the organization.

2. Drawing up a forecast of their development for the planned period.

3. Determination of the target state of the business (the position that it is advisable for the organization to occupy in the planned future).

4. Planning ways to achieve it.

Market requirements and modern information technologies have contributed to the widespread introduction of a new direction into planning practice, called strategic. In the 80s, strategic planning occupied one of the leading places in the management of organizations in developed countries. Ministry economic development and Trade considers programs for introducing a strategic planning system among the priority areas for reforming the management of domestic enterprises.

Strategic planning involves formulating an optimal strategy for an organization based on predicted changes in the external environment. Strategic planning is the process of determining the target state of a business and ways to achieve it based on forecasting the capabilities and resources of the organization. A distinctive feature of strategic planning is the choice of planning basis. In traditional schemes, the calculation of planned indicators was based on established trends in the development of the external and internal environment. The modern approach involves the design of planning solutions taking into account a model of the state of the environment in the future.

The strategic planning system includes the development of long-term, medium-term, short-term and operational development plans. The small size of most trade enterprises and the dynamically changing external environment of their functioning determine the horizon for long-term planning of the industry - no more than 2 years, medium-term covers a period of 1 to 2 years, short-term plans are developed for a period of up to a year. Operational planning involves developing ongoing work plans for several days and weeks.

The content and nature of the distribution of planning functions are determined by the size of the trading enterprise. In small trade enterprises, this work is carried out by line managers who have undergone special training. Strategic guidelines are determined by the head of the enterprise. The plans being developed are coordinated and methodological support is determined either by the director himself or by his functional specialists (accountant-economist, economist, manager-analyst, marketer). At large trading enterprises, specialized units are created - planning departments, planning services, strategic planning centers. Their personnel are divided into two groups: the most qualified part are specialists who provide strategic thinking to the organization. Technical workers (approximately 30% of the department's staff) collect and process information, maintain documentation and prepare reports.

The distribution of functions under the traditional planning scheme among management levels may be as follows. The top level makes strategic decisions and monitors the implementation of plans by departments. Middle and lower management levels collect the necessary strategic information. At this level, draft plans are coordinated with higher-level departments, and operational planning of the work of structural units is carried out. Under certain conditions, it is advisable to introduce decentralized planning schemes that involve the inclusion of functional and operational managers in the area of ​​responsibility for developing strategy. Target planning groups can be created from the heads of line and functional services.

The strategic planning process is carried out in several stages. Its diagram is shown in Fig. 2.1.

The strategic planning process begins with an analysis of the organization's external and internal environment. ^ Analysis of the external environment is the process of forming an information picture of the external environment, revealing opportunities and risks for the organization. To obtain sustainable competitive advantages, trading enterprises are forced to focus their product offerings and sales technology on certain market segments (target segments). Therefore, monitoring of the external environment is carried out taking into account the specifics of their needs.

Rice. 2.1. Model of strategic cyanidation of a trade organization's activities
At the first stage, a system of factors of direct and indirect impact on the work of the organization is determined. Based on them, a system of evaluation indicators is formed. When analyzing the external environment, it is advisable to focus attention on the following areas:

^ 1. Market for buyers of goods and services. The results of its analysis determine the direction of business development. Key information should answer the following questions:

– Who are our customers?

– What do they want to buy?

– Why do they want to buy?

– How much do they want to buy?

– What conditions for purchasing goods meet their needs?

The source of information is buyers, experts, organization specialists, the media, statistical authorities and specialized firms. The most informative research methods are: interviews and customer surveys, customers filling out questionnaires placed on the sales floor, focus group studies, information obtained from direct marketing, content analysis and other methods of studying materials published in print and posted in Internet, methods of expert assessments. The generated database should include: a list and characteristics of markets located in the area of ​​interest of the organization. The structure of their consumption and factors influencing the purchase decision-making process are analyzed. The following indicators for assessing the consumer market can be used: demographic and economic characteristics of the population (for example, gender, age, per capita family income), consumption structure, indicators reflecting consumer preferences (price, quality), lifestyle, consumption psychography, volume and structure of purchases, potential demand. A file of potential wholesale buyers is being developed, which reflects the history of the relationship: dates of negotiations, requirements, reasons for refusing to purchase, prospects for cooperation, etc.

2. ^ Market of goods and services. Analysis of this group of factors is necessary for selecting the most promising suppliers and planning new types of services provided by a trade organization. This group of factors is represented by indicators characterizing: the dynamics of the volume of retail trade turnover in the region in the context of individual groups of goods, the range of goods and services corresponding to the product specialization of the enterprise, the life cycles of goods and services, seasonality of sales, new goods and services in the sale of which it may be interested organization, their consumer properties, functionality, design, trends in changes and improvements. The dynamics of the average price level and the size of the price range for the observed groups of goods are analyzed.

3. ^ Supplier market. The analysis should characterize the organization's potential suppliers: manufacturers, distributors, wholesalers, changes occurring in this market. The studied parameters of suppliers include: specialization and its compliance with the specifics of the organization’s work, willingness to adapt to the requirements of the enterprise, geography of location, forms of interaction with trade, image in the market, reliability and commitment, terms of sale, delivery and return of goods, prices, benefits and discounts provided. , quality and consumer properties of the goods offered, list and terms of provision of additional services, packaging, packing, advertising support. Suppliers of equipment, technical means, inventory, packaging materials, containers, and everything that a trading company needs to carry out its daily activities are also analyzed.

4. Technologies. Achievements in the field of organizing trade and technological processes, information on innovations in the field of sales technologies, computer science, transportation, storage, packaging, organization of services, and ensuring the safety of goods are analyzed. The prospects for their implementation in the operating conditions of a trade organization are considered. Information is collected on areas for improving technical means and equipment.

5. ^ Financial markets. A database is being formed on the characteristics of potential investors, the investment climate and instruments for placing reserves of monetary assets.

6. ^ Labor resources. The purpose of the analysis is to identify the most promising labor markets. The main characteristics of the labor market segments are studied: the relationship between supply and demand, capacity and structure of supply (gender, age, professional), qualitative composition (education, experience), price, features of the labor market infrastructure, etc.

7. ^ State regulation mechanism activities of trading enterprises. Acts of legislative and executive authorities regulating the activities of a trading enterprise within the chosen area are analyzed: tax and labor legislation, legislative acts relating to the support of entrepreneurial activity and small businesses in particular, social protection of the population, labor protection and health of workers, consumer protection, ecology , pricing, investment and tax policies, etc. The work of public and private institutions that provide implementation is studied.

8. Competition. It is one of the most significant factors in the work of a trade organization. Information about competitors makes it possible to determine the market niche when choosing the specialization of trading activities. During the analysis process, a list of the most significant competitors is established, information is collected on such parameters as development history, goals and strategies, strengths and weak sides, position in the market, image, assortment and pricing policy, technology, performance results, etc.

9. ^ Cooperation environment. The purpose of the analysis is to identify functional areas of external interaction and select the most promising partners. To do this, in the context of specialized types of activities, the characteristics and working conditions of organizations providing intermediary services, readiness to cooperate on the terms offered by the enterprise, are analyzed.

10. ^ Information environment. The external information environment of business is represented by the media, which shapes public opinion regarding business in general and the direction of activity chosen by the organization in particular. Opinions and points of view about products and organizations themselves that can influence business development are analyzed. Social and psychological factors, cultural factors and national characteristics of consumption reflected in the press, radio, television, and on the Internet are studied.

11. ^ International environment. Includes an analysis of the factors that determine the functioning of an organization in international markets: state policy to protect the interests of national business, the characteristics of business in trade and its specific areas that have developed in individual countries. Information about the work of individual foreign trading companies is examined, interaction with which is of interest or may have an impact on the organization’s activities.

The next important component of strategic planning is the analysis of the internal environment of the organization. Analysis of the internal environment is a process of studying the totality of the internal elements of an organization, allowing us to identify its strengths and weaknesses, as well as internal development reserves. The purpose of the analysis is to assess the state and efficiency of using the resources available to the organization. The analysis is carried out in the following areas:

1. ^ Organisation management. The current management system at the enterprise is analyzed: the organizational structure of the enterprise, the distribution of powers and responsibilities, the organization and efficiency of the management apparatus, the main management subsystems, the performance of key managers. The rigidity of the management system and the effectiveness of current regulations are assessed.

2.Sales. Over the past two to three years, in the section of product groups and individual products, daily, weekly and monthly sales volumes, the number of purchases, and the average cost of one purchase have been studied. The factors behind the dynamics of indicators and the reasons for its changes are analyzed.

3. ^ Goods and services. The breadth and depth of the range of goods offered, its characteristics, consumer properties, and compliance with existing demand are analyzed. Inventory, inventory turnover, facts and reasons for the lack of goods on the sales floor, customers’ attitude to the assortment structure. Representative products that determine the buyer’s perception of a trade organization are analyzed in more detail.

4. Marketing. A description of the main components of the marketing strategy is given. Information is provided on pricing (factors), buyer perception of price, sales channels for goods (types and degree of their branching), forms and measures to intensify sales and promote goods, consumer market research, their budget, organization of in-store advertising, promotional events. A description of methods and activities to form the image of the organization, public relations and the media is given.

5. Information. Efficiency is assessed information system, its strengths and weaknesses. Mechanism for regulating information flows. Level of automation of information processes. Information Technology. Logistics and personnel support.

6. Technologies and organization of trade and technological processes. In the context of the links of the trade and technological process, the strengths and weaknesses of the organization’s work in the following areas are analyzed:

6.1. Procurement. Information is collected in the individual suppliers section. The volume and structure of supplies, delivery conditions, reliability, completeness and timeliness of the supplier’s fulfillment of its obligations, additional services provided, pricing policy and price levels, payment terms, system of benefits and discounts, speed of execution of orders, implementation of conditions for returning goods, assistance, provided in the promotion of goods, forms of cooperation.

6.2. Delivery. Methods of delivering goods and their effectiveness are analyzed. A database is being formed about transport organizations delivering goods to the store: image, characteristics Vehicle, organization of work, clarity, quality and timeliness of fulfillment of delivery conditions, tariffs, losses and their compensation. When delivering goods using our own transport, the quality, operating costs and efficiency of its operation are analyzed.

6.3. ^ Reception, storage and preparation of goods for sale. A list of technological operations is given, and the effectiveness of their organization and technical support is assessed, bottlenecks are identified, information on the safety of goods is analyzed, and shortcomings in its provision are identified. 6.4. Organization and technology of customer service. Characteristics are given of the design and placement of equipment in trading floors, and justification for the accepted level of customer service. The effectiveness of the applied forms and methods of service is assessed, and their shortcomings are identified. The compliance of merchandising methods with the modern level, compliance by staff with established rules and requirements for customer service, complaints and complaints from visitors are analyzed. Information is collected on customer assessments of service quality. The organization of additional services is analyzed.

7. ^ Personnel potential and working conditions. Characteristics of the organization's personnel are given in the context of factors that determine the competitiveness of a trade organization in the market. The gender and age structure of workers is assessed. Compliance of qualifications with trade and technological requirements and level of customer service. Working conditions, compliance with safety requirements, productivity standards and their implementation, labor discipline. Staff efficiency and motivation. The attitude of staff to the current incentive system, its shortcomings. Personnel turnover, including leading specialists; problems associated with overload, stress; staff complaints and dissatisfaction; moral and psychological climate in the team; conflict situations and ways to resolve them; effectiveness of group interaction.

8. ^ Logistics support. The composition of the equipment is analyzed. Lease terms are assessed based on leased fixed assets. Information is provided on the cost, quality characteristics, physical and moral wear and tear of fixed assets, their compliance with established requirements, and the efficiency of use is assessed. Information on the equipment of workplaces is provided.

9. Finance. A description of the organization's financial management system is given. Sources of formation, efficiency of use of financial resources, problem areas. Relations with creditors, banks, debtors. Distribution costs, resource-saving measures.

10. ^ Organizational culture. A list of declared organizational values, regulatory documentation, and a list of activities that ensure the formation of organizational culture and compliance of personnel behavior with the requirements of organizational culture are provided.

Analysis and systematization of information about the state and dynamics of development of the external and internal environment are the information base for formulating the logic of the development of events. This allows you to make a forecast for the planned period of time. Forecasting methods are determined by the specifics of a trading enterprise and the conditions of its functioning. In modern market conditions, scenario forecasting methods prevail. Comparison of forecast indicators is the basis for determining the target state of the business. The implementation of this stage of strategic planning is associated with decision-making to determine the direction of development of the organization. First of all, the main, most general goal of the organization is determined - its mission (business concept). It determines the specificity of strategic and tactical goals.

The mission is a kind of credo of the organization and is approved by senior management. The mission, or business concept, is the ideological basis of the management of an organization, declaring its unique purpose, highest values ​​and fundamental goals of operation. The importance of formulating a business concept is determined by the following:

1. The concept of a business reflects the status of an organization in the business world and is a generalization of the content of its business.

2. The proclaimed business concept increases the efficiency of the organization’s information communications with the external environment and contributes to its recognition by the external environment.

3. The mission serves as a means of motivating personnel, stimulating their development and coordinating efforts in the direction of corporate values.

4. Improves mutual understanding between administration and staff.

5. Creates conditions for employees to identify with the organization.

6. Is a clear form of demonstrating the social role and responsibility of the organization for the results of its activities.

The search for a mission is localized in areas where the highest values ​​of the organization are concentrated: product - service, market - customer, social role– staff. Most often, a mission statement includes one or more statements that the organization intends to focus on. These include:

1. Key areas and conditions of activity, priority values, the most important types of activities and tasks, forms of trade, the main range of goods and services sold, their features, market segments served, specifics of the organization of trade and technological processes.

2. Features of the external environment that influence the working principles of the organization.

3. Organizational culture, features of personnel policy, features of interaction of personnel within the enterprise, key values ​​and characteristics of personnel, psychological climate in the team.

4. Social responsibility for the most important, from the point of view of the administration, areas - increasing the standard of living of the population, solving certain environmental problems, ensuring the health and safety of the population, guaranteeing the quality of goods and services, creating new jobs, supporting low-income citizens, social protection of enterprise employees , professional responsibility for the quality of interaction in the market.

The wording should be simple in presentation and easy to understand. It can be detailed or short. In table 2.1 provides several examples of brief mission statements of the most famous trading companies and mass service enterprises.

Table 2.1

Examples of organizational mission statements

The mission defines the boundaries of decision-making for personnel at all levels. Therefore, it is publicly proclaimed and formalized in a special document - a mission statement.

^

2.2. Goals and development strategies of a trade organization

A clearly defined mission defines the boundaries of the organization's search for strategic goals. An organization's goals are specific, key results (or states) that it must achieve within a specified period of time. Clearly formulated goals ensure that the following tasks are achieved:

1. Contribute to focusing the organization’s efforts on the most important areas.

2. Determine the design (directions of reorganization) of the organizational structure.

3. Serve as criteria for assessing and stimulating the achievement of results.

4. Determine the structure of resource distribution. Financial goals and goals for gaining market positions are considered key for the organization as a whole.

^ By volume of coverage goals are divided into general and specific. Overall goals ensure that the organization's business vision is realized (eg, total sales, profitability, market share). Specific goals are formulated for the main activities and functional purpose (for example, sales volume for individual product groups, marketing goals, personnel management).

^ According to the duration of the planning period goals are divided into long-term, medium-term, short-term and operational.

According to the specific formulation goals can be divided into quantitative and qualitative (descriptive). The extent to which quantitative goals are achieved can be measured. Qualitative goals are formulated as a detailed description of the state to be achieved. In this case, we can rather talk not about the degree of achievement, but about compliance.

Depending on the level and specificity of organizational units, for which goals are formulated, they are divided into strategic (corporate), functional, operational, etc. Strategic Goals determined for the organization as a whole. Functional ones are installed for functional departments, operational ones - for product departments and sections.

The basic rules for formulating goals are as follows:

1. Goals must be clear, specific and measurable. Following this rule allows you to unambiguously assess the degree of achievement of the goal, the necessary resources and the timing of achievement.

2. Goals should be tough, achievable and reasonable. Inflated or underestimated goals do not contribute to the realization of the potential of employees, do not allow clearly coordinating the actions of personnel and making the necessary decisions. They do not allow assessing the degree of success of the work done and reduce the motivation of employees. Low goals, in addition to the listed shortcomings, discourage staff.

3. When selecting goals, you should limit yourself to a few, the most important ones. The implementation of 3-4 most important goals ensures the concentration of resources in the most promising areas.

4. When setting a goal, the deadlines for completion should be clearly stated. This allows you to plan the progress of work and rationally distribute resources. Too long a period of goal implementation does not contribute to the mobilization of staff efforts. In such a situation, the employee creates the illusion of excess time. The closer the goal, the more often he remembers what needs to be done. Emergency jobs and overtime work are a consequence of such disorganization. Therefore, when setting goals with a long planning horizon, the manager must set intermediate goals and provide appropriate control.

5. Goals should be ranked based on priority and implementation time. Using ranking, the order in which goals are achieved is established.

6. Goals must be legitimate, understandable and recognized by the organization's employees. Ensuring this requirement is the responsibility of the immediate supervisor. Setting goals based on the principle of participation is one of the key elements of modern management. It is advisable to look for opportunities to involve employees in the search for goals and to explain the meaning of the goals. The participation of personnel in the development of goals simplifies the process of their implementation, since possible obstacles are eliminated during the approval process.

7. The implementation of goals should be linked to a system of material and moral incentives for personnel.

Finding and formulating goals is the most important stage of goal setting. To streamline this process, the set of goals of the organization should be divided into strategic - corporate goals of the organization, tactical goals - they are developed in the context of the functions implemented by the organization, functional units (functional goals) and linear units (operational goals). Operational goals are formulated at the workplace level and establish individual standards for personnel performance. The set of goals of the organization forms a hierarchy of goals - a tree of goals (Fig. 2.2).

Rice. 2.2. Variant of the trade organization goal tree
The information base for determining strategic goals is forecasts of the external and internal environment of the organization. An important source of information is special marketing research. Goals are defined in areas that characterize market position or sustainable competitive advantage. Within the framework of the selected target segments and forms of service, the volumes of upcoming activities are most often planned (for example, revenue volumes, market share), effectiveness (for example, the average level of costs, business expenses as a percentage of revenue), labor productivity (revenue per employee), financial results (average level of trade markup - gross profit as a % of revenue, average level of net profit - net profit as a % of revenue, the amount of fixed and working capital, the ratio of debt and equity capital, profitability of investments, product characteristics (quality, price, breadth and depth of assortment).

Development of development strategies . The next stage of strategic planning is strategy development. The term “strategy” comes from the Greek word strategia, which originally meant any management skills (administrative talent, oratory, strength). Later - the ability to organize forces to defeat the enemy and create a unified system of comprehensive control, “the art of war.” In management, strategy means an action program that ensures the implementation of the mission and goals of the organization.

Any strategy provides an answer to two main questions: “What and when needs to be done to achieve the goal?” and “Who should do this?” The literature provides quite a lot of classifications of strategies based on one or more criteria.

In accordance with the scale and level of standardization of the business, strategies are distinguished:

– large stores with a standard assortment and level of service (super and hypermarkets);

– large stores aimed at customers with high requirements for assortment, quality of goods, service, aimed at customers with an above-average income level;

– small stores with a standard assortment and level of service (shops with a small area, located in places close to the buyer);

– small specialized stores with an elite level of service, offering exclusive products with a high level of quality.

Depending on the direction and pace of development, organizations can pursue the following types of strategy:

1. ^ Limited growth strategy. Provides insignificant growth rates in sales volumes, taking into account the current inflation rates.

2. Growth strategy. Its implementation is aimed at ensuring high rates of development.

3. Reduction strategy. Provides for a reduction in sales volumes compared to the previous period or the complete liquidation of the enterprise.

4. ^ Combination strategy. Provides a combination of the above strategies.

The growth strategy can be implemented in four main areas:

– market penetration (increasing sales volumes within the target market by attracting customers who previously purchased goods from competitors, increasing the number of purchases and frequency of store visits while maintaining forms of trade services;

– market expansion (increasing sales volumes through introduction to new target markets while maintaining old forms of trade services);

– development of forms of trade services (increasing sales volumes through the introduction of new forms of trade services in the same target markets;

– diversification (increasing sales volumes through additional servicing of new target markets and the introduction of new forms of trade services).

In accordance with the levels of implementation, strategies are divided into corporate, functional and operational strategies. Corporate strategy is a general program of action for an organization. It may include a list of activities to ensure the implementation of the above listed strategy options. The corporate strategy is detailed in a set of interrelated functional strategies developed in vital areas of activity (product, pricing, investment, structural, sales, etc.). The strategies of functional units include tactical activities (participation in fairs, advertising campaigns, establishing certain sales channels). Operational strategies are aimed at identifying actions that ensure the implementation of the goals of product departments and sections.

^

2.3. Planning the implementation of the organization's strategy

Planning the implementation of the strategy involves the consistent implementation of the following steps:

– formulating a policy for implementing the main directions of strategic development;

– planning the design, or areas of reorganization, of supporting management systems;

– drawing up functional and operational plans for the implementation of corporate strategy.

^ 1. Formulating a policy for implementing the main directions of strategic development.

The term “politics” originates from the ancient Greek πоλιτικα - the art of government. In management, politics is interpreted as the art of managing the actions of personnel to implement certain strategies. Policy is a tool for regulating the operation of the organization's main management systems and represents the fundamental principles that guide its personnel when making decisions. This is a system of general views and ideas of the organization's top management on the nature of the actions taken by staff. It serves as a means of coordinating the actions of workers. Policy formulation is the prerogative of strategic managers. By outlining the general boundaries of action, the policy provides staff with some freedom in making decisions. Highest value has the formulation of the policy of a trade organization in the field of sales (price, assortment policy, policy in the field of organizing customer service), trade and technological, personnel, financial, investment policy. The policy, proclaimed in the form of written or oral directives, is communicated to managers at all levels and to ordinary employees.

The pricing policy is differentiated in accordance with the specifics of the goods sold. In this case, it is advisable to divide the entire assortment into three conditional groups of goods:

1. Products are top sellers (the most frequently purchased products that attract buyers at a price lower than that of competitors). Prices for these goods are revised every two to three days as a result of comparison with prices for similar goods sold by competitors.

2. Products of the main range, sold at the price level of competitors. Prices for this group of goods are reviewed approximately once a week.

3. Goods of special demand, sold above competitors' prices as a result of their sustainable competitive advantages in relation to their consumer properties and qualities.

The assortment policy is determined by the chosen development strategy of the trading organization. Thus, attention can be concentrated on the sale of the most popular and popular groups of goods, and within groups - on goods that have the fastest turnover. The breadth and depth of the assortment are selected in accordance with consumer preferences.

^ 2. Planning the design, or reorganization, of supporting management systems.

Planning activities to align support systems with adopted strategies includes:

– development of a mechanism for the functioning of the control system;

– development of documentary support for reorganizations;

– a list of actions to create or reorganize management systems;

– determination of deadlines, responsible persons and executors; -development of a system for monitoring execution.

^ 3. Drawing up functional and operational plans for the implementation of corporate strategy.

Technologies of intra-organizational planning are based on the principle of systematic management and are part of the strategic planning of the organization's activities. The main indicator of operational plans developed within the framework of the implemented strategy is sales volume. In management practice, several approaches to planning are used.

The centralized approach involves the concentration of powers to develop planned indicators at the level of management of the trade organization. Planned sales volumes are approved by the head of the enterprise and communicated to the heads of the relevant structural divisions. The established goals shape the nature of the organization's resource allocation. The advantage of this approach is the possibility of concentrating commodity resources on the most profitable areas of activity, determined within the framework of the chosen strategy. The disadvantage of the approach is the lack of opportunity for middle and lower-level managers to influence the product policy of a trading enterprise.

As part of a decentralized approach, the sales planning process begins with budget requests from sales and product department managers. After their approval by senior management, sales volumes are approved. With this approach, operational managers are included in the process of making key decisions on the purchase of goods. However, the struggle for resources between them, which is natural for such a scheme, may be the reason for making decisions that are determined not by the requirements for the formation of an optimal assortment structure, but by spheres of influence. This circumstance can negatively affect inventory turnover and lead to a decrease in the organization's profit.

A combined approach allows you to avoid these disadvantages. It is based on the overall product strategy developed by senior management. Forecast decisions on goods of constant demand, promising and unpromising goods determine the breadth and depth of the assortment. Based on them, a set of design solutions is developed and communicated to the personnel working directly with the product. Operational managers refine and detail design decisions based on the information they have and submit them with appropriate justifications for consideration by senior management. Budget requests are generated within the framework of agreed projects. Coordinated by type of product, they are approved by senior management.

Functional plans are developed within the functional divisions or areas of activity of the organization. Planning schemes can also be centralized, decentralized and combined. Plans are developed for specific areas of activity and for the structural unit as a whole. The choice of planned indicators reflects the specifics of the functional specialization of the unit.

Operational and functional plans, like any other plan, include a number of components, the elaboration of which should be the focus of attention of the planning manager. The elements of any plan are: goals, programs, rules, procedures, standards, methods and estimates. At the level of the organization as a whole, programs take the form of corporate strategy, and rules are translated into policies. The specifics of the development of the listed elements at the department level are as follows:

Goals. The algorithm for formulating tactical goals is determined by the strategy implementation planning scheme adopted in the organization - centralized or decentralized. The most widespread in trade are centralized planning schemes that exclude the participation of lower-level managers in the development of organization-wide planning decisions.

If certain conditions exist, trade enterprises can use decentralized planning schemes, implemented through a system of approvals and involving the involvement of lower-level personnel in the process of formulating departmental goals. The approval procedure is coordinated by economic services that develop draft goals for structural units. They are communicated to the heads of the relevant departments. At each level, goals are analyzed and adjusted taking into account the opinions of the heads of the relevant departments and the personnel subordinate to them. The planning service, taking into account the adjustments, is developing a new version of the goals. The procedure is repeated until the goals are agreed upon at all levels. The final version is approved by management.

Program. The program is a set of specific actions aimed at achieving the goals set and agreed upon in terms of timing, results, resources and performers. Projects of unit programs are developed based on new strategic initiatives in accordance with the tactical goals and strategies of the units. Their content is clarified during the approval process. The programs establish the redistribution of staff, equipment, commodity and financial resources between departments.

Rules.The rules determine the direction and general boundaries of personnel actions V specific situations. They are formed by the organization's policy in a certain area of ​​activity. There are external and internal rules. External ones, for example, “Rules for the sale of certain types of goods,” are approved by the relevant executive authorities at the federal and regional levels. Internal rules (for example, internal labor regulations) are developed by the administration of a particular trading enterprise in relation to the specifics of its activities and approved by the director. The content of internal rules should not contradict the content of external rules.

Rules are developed for actions that require the same type of behavior in frequently repeated situations. Documented rules take one of the forms of organizational influence and are binding. Most often they are recorded in the form of instructions or approved rules (instructions on the procedure for returning containers, internal trade rules, operating hours of the enterprise).

Performers must understand the appropriateness of following the rules. Therefore, in some cases, their formulation can be carried out with the participation of direct performers. If the rules “do not work” due to a change in the situation, the subordinate must inform the manager about this in order to make the necessary adjustments. In an unusual situation, in the absence of a leader, a subordinate is guided by priorities that reflect organizational values.

Procedures.The procedure is a strictly established sequence of actions. The use of such procedures as the procedure for hiring and processing documents when hiring and dismissing an employee, the procedure for concluding contracts for the supply of goods, procedures for accepting, storing and preparing goods for sale, not only helps to achieve a high-quality result, but also often helps to avoid financial losses. Procedures, like rules, are developed for a specific situation. If it changes, adjustments are made to the approved procedures.

Standards. Standards represent indicator values ​​that correspond to certain reference levels of measured characteristics. In planning practice, quantitative and qualitative standards are used. The most widespread spending standards in trade are: funds (for example, for advertising, remuneration of management personnel); time standards for performing operations; service standards; staffing standards; material consumption standards (for example, for packaging); inventory standards; efficiency standards (for example, standard level of profitability), standard purchase price, standard turnover per square meter of sales area, etc. The development of standards is carried out by economists, technologists, commodity experts, marketers, line and functional managers. As an information base for calculations, observational data (timing, photographs of the working day), results of situation assessments by enterprise specialists and experts, analysis of indicators of the past period and the current state of affairs, and customer surveys are used.

Methods. Methods mean methods of performing the actions specified in the program. The choice of method often determines the amount of resources allocated. As a rule, the choice of methods is the prerogative of the manager. Therefore, it is advisable to make sure that subordinates understand their essence or have time to understand and master them.

Estimates.^ The estimate is a method of distribution monetary resources taking into account the actions planned in the program. Development of estimates plays a special role.

1. The estimate is a component of calculating the effectiveness of the developed program and one of the criteria for choosing a planned alternative.

2. The draft estimate allows you to evaluate program activities from the point of view of their effectiveness and adjust their list on this basis.

3. Approved estimates serve as a means of control over the expenditure of financial resources.

Estimates are an element of budget planning - an important component strategic management. In a broad sense, budgeting is the process of developing a structure, technology for the formation, coordination, approval and adjustment of budgets, as well as the implementation of a system for monitoring their execution, corresponding to the assigned responsibility scheme. Planned budgets provide for the planning of revenues and costs and ensure the optimal allocation of resources allocated to the implementation of the strategy. Several budgeting schemes are used in management practice. Bureaucratic schemes provide for the centralization of budget decisions. This ensures the concentration of the organization's resources on the most promising market areas. Its disadvantage is the lack of opportunity for middle and lower-level managers to influence the budget process. A decentralized budgeting scheme involves giving management at lower levels the right to independently determine the resource needs of their departments, which does not always contribute to coordinating the efforts of employees towards the implementation of strategic decisions. A number of schemes represent a combined approach to budget planning that allows one to avoid the listed disadvantages.

Commodity budgets are most widespread in trade. The centralized scheme for the formation of a commodity budget involves the development of a consolidated budget in the context of product groups and individual items of goods by the relevant specialized services and bringing its indicators to the executors (commodity experts, purchasing managers or heads of departments, sections). This approach makes it possible to implement the organization’s product strategy to the greatest extent. The decentralized scheme for the formation of a commodity budget provides for the coordination of budget requests developed by the budget executors themselves. A simplified form of developing monthly commodity budgets for a food group of goods is presented in Table. 2.2 (conditional example).

Table 2.2

Product budget for the planned period of time

* The planning period is set in accordance with the budgeting scheme adopted by the organization.
1. The monthly structure of sales volumes is established based on an analysis of their distribution over previous periods of time, planned structural changes in the assortment and other factors. Sales volume is determined based on the adopted product strategy and policy based on an analysis of sales volumes for previous periods of time, the results of marketing research, and other information.

2. The monthly sales volume in this example is defined as the product of the planned total sales volume and its share attributable to each month (for January - 10,000  0.12).

3. The planned reduction in sales volume as a result of markdowns is determined based on an analysis of the database on forced markdowns as a result of loss of presentation during transportation and storage, expiration of the shelf life, etc. taking into account the predicted change in depreciation factors in the planned period of time. The planned decrease in sales volume as a result of a price reduction in order to stimulate sales is determined based on price reduction programs adopted for the planned period (for January - 42 thousand rubles).

4. The planned natural loss is determined in accordance with the structure of the product range and the accepted norms of natural loss (for January - 8 thousand rubles).

5. Other expenses include the planned volume of goods sold to the personnel of a trading organization at a discount on the amount of the difference in price, the planned use of goods for personal consumption, the projected volume of losses of goods as a result of damage and theft, the projected return of goods, etc. (for January - 38 thousand rubles).

6. The planned one-day sales volume is determined based on the planned sales volume for the month and the number of working days (for January - 1200 thousand rubles: 30 days (one sanitary day) = 40 thousand rubles.

7. The stock standard for goods in days of turnover is established on the basis of technical and economic calculations and depends on the characteristics of the goods and their storage conditions, the form of trade services, the conditions of goods supply - purchase, transportation, rhythm of deliveries, and other factors (for January - 3.8 days) .

8. The planned amount of inventory at the beginning of the month is calculated as the product of one-day sales volume by the standard inventory in days of turnover (for January - 40 thousand rubles   3.8 = 152.0 thousand rubles).

9. The planned amount of inventory at the end of the month is equal to the planned amount of inventory at the beginning of the next month (for January - 149.9 thousand rubles).

10. The volume of purchases planned for the month at retail prices is equal to the sales volume for the month (page 2) + the planned decrease in sales volumes as a result of markdowns and planned price reductions (page 3) + + planned natural loss (page 4) + other expenses (p. 5) + stock at the end of the month (p. 9) – stock at the beginning of the month (p. 8) (for January - 1200 thousand rubles + 42 thousand rubles + 8 thousand rubles + 38 thousand rub. + + 149.9 thousand rubles – 152 thousand rubles = 1285.9 thousand rubles).

11. Gross profit is determined in accordance with pricing strategies: on the basis of a fixed trade markup or a markup established taking into account market conditions (300 thousand rubles for January).

12. Turnover at purchase prices is defined as the difference between the planned volume of purchases at retail prices (p. 10) and the planned gross profit (p. 11) (for January - 1285.9 thousand rubles - - 300.0 thousand rubles. = 985.9 thousand rubles).

When determining the volume of financial resources allocated for the purchase of specific groups of goods, the form of payment, delivery time and a number of other factors that determine the need for funds are also taken into account.

^

2.4. Drawing up a business plan for a trading enterprise

A business plan is a form of presentation of a business model implemented by an organization in a planned period of time. The business plan allows you to:

– assess the feasibility and profitability of the presented option for the development of business processes;

– identify possible threats and obstacles to its implementation, ways to eliminate them or reduce the negative impact on the organization’s performance;

– to form management that ensures the future activities of the organization;

– establish standards for assessing the results of the organization’s future activities.

Types of business plans and their specific features

A business plan can cover the activities of the entire enterprise and be developed for a specific idea or project. In the latter case, it will be an instrument of intra-company entrepreneurship

Depending on the specifics of the business, a business plan is developed for a period of up to three years. Most often, trade organizations use short-term business planning - up to a year (unless other terms are specified by the user). Considering the importance and complexity of this document, a working group is formed to develop it, headed by the head of the organization (his deputy or leading specialist), who coordinates the work on business planning. It consists of the heads of the main structural divisions of the organization. The composition of the group, its powers and terms of operation are approved by order of the director of the organization. A business plan can be the rationale for opening a new trading enterprise. In this case, it is developed not only for the investor in order to obtain a loan, but also serves as a regulation that defines the activities that are necessary to open a store and the procedure for their implementation.

The standard structure of a business plan should reflect:

1. Key business goals, formulated taking into account the possibilities of the external environment, the competitive advantages of the enterprise and its limitations.

2. Justification of business strategy and tactics.

3. Assessing the effectiveness of their implementation.

4. Determining the need for financial resources.

5. Justification of the business investment program.

An approximate list and sequence of presentation of materials in the business plan are reflected in the diagram below (Fig. 2.3).


Rice. 2.3. List and sequence of presentation of material in the business plan
The typical structure of a business plan for a trading enterprise is as follows:
Title page.

Section 1. General information about the enterprise.

Section 2. Features of the state of the selected business area.

Section 3. The essence of the project in the selected business area.

Section 4. Corporate goals and strategies.

Section 5. Trading activity plan.

Section 6. Marketing Plan.

Section 7. Organizational plan.

Section 8. Assessment of business risks and their insurance.

Section 9. Financial plan (forecast of income and costs, break-even point, cash flow forecast, draft balance sheet, financing strategy, assessment of the effectiveness of business investments, calculation of the loan repayment period).

Applications.
Below are the most general recommendations for developing the listed sections of a business plan.

^ Title page. The title page indicates the name of the enterprise, its legal address, postal code, telephone number, name and cost of the project (financial resources necessary for the operation of the trading enterprise in the planned period of time), the planned period of time or the start date of the project, the names of the person responsible and the drafters.

Summary. It is written after developing sections of the business plan. It reflects its most important provisions.

^ Section 1. General information about the enterprise. The section provides the following data:

1. The founders of the enterprise are the owners of the largest blocks of shares or owners of the largest shares (full name, size of contribution, address, telephone).

2. Head of the enterprise.

3. Organizational and legal form.

4. Date of registration of the enterprise.

5. Registration certificate number.

6. Name and address of the institution that issued the registration certificate.

7. The size of the share capital or authorized capital.

8. Start date of activity.

9. Number of personnel.

10. Bank servicing the enterprise (name, address, telephone).

11. Personal details of the main managers of the enterprise (education, qualifications, work experience, telephone address).

Section 2. Features of the state of the selected business area. The purpose of this section is to provide justification for the feasibility of doing business in the chosen area. The need for this type of activity, the average level of its profitability, the general state of the markets and other factors are analyzed.

^ Section 3. The essence of the project in the selected business area. The purpose of this section is to characterize the essence and potential of the future activities of the enterprise. The section should describe the target markets, the specifics of demand, the planned product specialization and types of services, their novelty, competitive advantages, and the adaptive capabilities of goods or services to market needs. A general description of trade and technological processes and methods of selling goods is given. The section should indicate work experience in the chosen direction (if any) and its results, existing partnerships and connections, and the volume of previous activities. A list of agreements concluded within the framework of the project should be provided. This section also provides a description of the resources that the organization has and that will be used in the project: buildings and premises, their characteristics (are they owned or leased, rental conditions), machinery and equipment, their characteristics, intangible assets, working capital, etc. .d.

^ Section 4. Corporate goals and strategies. The purpose of this section is to provide justification for the choice of general goals and development strategy for the enterprise. The section provides a rationale for the profitability of the location of a trading enterprise: the geography of potential buyers, its density and boundaries. They are determined by the type of store, the specifics of goods and assortment, the level of competition and other factors. Information base decisions made the selection of goals and development strategies are based on marketing research, the results of which are presented in the appendix. Research methods used include monitoring the state of the market, interviewing trade specialists, surveys of potential buyers, analysis of price lists, statistical information, information provided by specialized organizations and local administrations, and other available information.

Retail enterprises differentiate customers in their service area by age, social status, income level, and collect information about the opinions of potential customers about the work of competitors' enterprises (location and design of the store, assortment and quality of goods, ease of placement of goods, opening hours, price level, quality of service). Information about the competitive environment is not limited to customer surveys. A statement of the product, pricing, and advertising policies of potential competitors is the basis for identifying the main competitors. The section provides a more detailed description of them and defines quotas for target markets.

Based on the information received, the organization's goals, general and functional strategies, their rationale are formulated with links to applications that present the results of relevant marketing surveys. Within the framework of the chosen strategy, a justification for the sales volume in general and in the context of target market segments is given, and links are given to market research on the basis of which the calculations were made (a description and main results of the research are given in the appendix). To substantiate the approximate sales volumes of a retail trade enterprise, you can cite the results of a sample survey of potential buyers related to store service area. The most important information is the frequency of visiting the store, the number and cost of purchases.

Sales volumes are planned for the first year on a monthly basis, in the second – quarterly, in the third – for the whole year. The final data is presented in the form of a table. 2.4.

Table 2.4

Sales volume forecast

In accordance with the planned volume of trade turnover and accepted inventory turnover standards, the volume of inventory at the beginning and end of the planned periods necessary for trading is determined.

^ Section 5. Trading activity plan. The purpose of this section is to provide justification for the costs necessary to implement the planned business. The section provides the characteristics of the premises, the structure of the store premises, indicating the area by product group (for retail trade enterprises). If repairs are necessary, the approximate cost will be indicated.

The section should provide a diagram of the complex of technological operations, starting with the purchase of goods (raw materials for semi-finished products in public catering) and ending with the technology for organizing the sale of goods and the provision of after-sales services. The level of detail of the elements of the product distribution process should ensure the calculation of start-up costs for their implementation. The section provides a description of the organization of workplaces and the functions of servicing them, the equipment of the workplace, techniques and methods of work (the corresponding maps of the organization of work, job and personal specifications are given in the appendix), the organization of customer service, and standards for the planned period. Based on them, a list, characteristics, price, quantity, method of acquisition (ownership, lease) and terms for the acquisition of trade and technical equipment are given. A list, quantity and cost of the necessary furniture, commercial equipment, and materials is given. When purchasing equipment on lease, the terms of the contract, the amount of lease payments, the form and methods of calculation, and the frequency of payment are indicated. A description and principles for placing equipment in the sales area are provided. The characteristics of the required personnel qualifications are given. If there is a need for advanced training, it should be indicated what additional qualifications are needed, where they can be obtained and the costs of acquiring them.

^ Section 6. Marketing Plan. The section provides a description of marketing strategy and tactics: sales systems, additional activities in the field of sales activation, a list of planned studies, budgets for monthly marketing programs. It is advisable to include the following information in the text:

– sales channels for goods (types and degree of their branching);

– attracted sales agents and forms of their interest in increasing sales volumes;

– methods and programs to enhance sales;

– possibilities of attracting intermediaries, their number and characteristics;

– programs for studying the consumer market and the cost of their implementation (the appendix provides methodological support for the planned market research);

– methods of forming the image of an enterprise in the market, public relations;

– functions and those responsible for the implementation of marketing activities.

^ Section 7. Organizational plan. The section outlines the organizational aspects of the functioning of the enterprise:

Organizational structure (type of structure, its elements, nature of distribution of powers and responsibilities);

Staffing schedule, justification for the required qualifications of personnel, planned changes in personnel (hiring, movement, training);

Organization of main directions personnel work, its principles and justification for the feasibility of implementation, costs associated with the functioning of personnel subsystems;

Personnel costs – incentive system, its justification, personnel programs;

Model of personnel behavior (main provisions, rules and procedures are given in the appendix).

^ Section 8. Assessment of business risks and their insurance. The section should indicate:

Types of the most probable risks, sources, time of their occurrence, amount of possible losses;

Measures and costs to reduce the likelihood of risks occurring and the amount of losses.

The most likely risks are the following: inflation risk, risks associated with force majeure circumstances - natural disasters, riots, robberies, etc.

This section also provides a risk insurance program, which contains:

– list of insured risks:

– timing of probable occurrence;

– companies hired for insurance, justification for their choice and characteristics;

– types and conditions of contracts.

^ Section 9. Financial plan. The section is a monetary summary of project decisions, the justification for which is given in the previous sections of the business plan. It must contain the following information:

Forecast of profitability of the presented version of the business plan;

Characteristics of the financial potential of the planned business or project;

Forecast of assets and liabilities at the end of the first planned year;

Characteristics of funding sources, assessment of profitability and loan repayment period (payback) of the business or project.

The components of the financial plan are:

1. Forecast of income and costs.

2. Cash flow forecast.

3. Balance sheet project.

4. Financing strategy.

5. Assessing the effectiveness of investments in business (project).

Forecast of income and costs. Its purpose is to give a forecast of the enterprise’s net profit for the planned period of time. A monthly forecast is developed for the first year, a quarterly forecast for the second, and an annual forecast for the third. Calculations are made in the following form (Table 2.5).
^ Table 2.5

Income and Cost Forecast


The calculation of the breakeven point is also given here. The breakeven point determines the financial strength of the planned business. It shows the minimum sales volume, the achievement of which will ensure coverage of planned expenses. Revenue received in excess of this amount is a source of profit. A graphical representation of the breakeven point is shown in Fig. 2.4.


Rice. 2.4. Break-even chart
The breakeven point can be calculated using the following formula:

Where

TO With – breakeven point;

And y. fast. – the amount of conditionally fixed costs of the planning period;

At V. n – planned level of gross profit;

U u. per – planned level of semi-variable costs.

The financial strength of a business is defined as the difference between the planned sales volume and the turnover corresponding to the breakeven point. The smaller the margin of safety, the greater the risk of losing invested capital.

^ Cash flow forecast reflects the planned inflow and outflow of funds, excess or deficit of financial resources. Cash flow calculation data can be presented in the form of a table. 2.6.

Table 2.6

Cash flow forecast


Balance project. The draft balance sheet is developed at the end of the first planned year. The form corresponds to the reporting balance sheet. This section of the financial plan can be presented in the form of a table. 2.7.
Table 2.7

Balance Project

Financing strategy. The financing strategy forecast should contain answers to the following questions:

How much money is needed to implement the business plan?

What are the sources and forms of financing?

The calculation results can be presented in table. 2.8.

Table 2.8

Investment structure for the planned period of time

^ Assessing the effectiveness of business investments. Produced based on the calculation of the following indicators:

1. Calculation of the net profitability ratio:

Calculation of the accounting rate of return (initial data in Table 2.5):

Net profit (p. 10) / Expenses (p. 2 + 4 +/- balance p. 6, 7)  100.

Calculation of the rate of return based on cash flows (initial data in Table 2. 6):

(Net Cash Flow / Total Payments)  100.

2. Calculation of gross profit margin ratio:

Calculation of the accounting norm (Table 2.5): Gross profit (line 3) / Expenses (line 2 + 4 +/- balance line 6, 7)  100.

Calculation of loan repayment period. Carried out on the basis of information contained in the sections of the financial plan. The loan repayment period is calculated using the formula:
Loan size / Average monthly loan repayments
Next, in accordance with the contractual terms, a loan repayment schedule is developed. Its form is presented in table. 2.9.

Table 2.9

Loan repayment schedule

The approximate volume of a business plan is 1-1.5 printed pages. The size of the application is not limited.