The concept and essence of commercial work. The concept, essence, functions and objectives of commercial activities The essence of the organization's commercial activities
In a market economy, commodity-money relations are dominant. Therefore, almost every product of labor produced at enterprises is necessarily sold and bought, i.e. goes through the exchange phase. Sellers and buyers of goods conclude purchase and sale transactions, carry out sales and purchases of goods, provide intermediary and other services.
Commerce as a variety human activity most of us associate with trading. This is quite natural, since this term comes from the Latin COMMERCIUM (trade). Such an interpretation of commerce as a term is too narrow and insufficient to clarify the concept and essence commercial activities.
Commercial activity is part of entrepreneurial activity in the commodity market and differs from it only in that it does not cover the process of manufacturing a product or providing a service. In a broad sense, any organization that offers the products of the labor of its employees to the market can be classified as a sale entity. If this entity assumes the receipt of income from the sale (marketing) of goods or the provision of services that exceed the cost of their creation, then its activity is usually classified as commercial. Similarly, an idea is formed about the activity of acquiring raw materials, materials and products for the production of goods and the provision of services.
The entrepreneur always seeks to acquire resources and use services in accordance with his own commercial interests. The task that the market puts before him comes down to the need to create a quality product and sell it profitably. Therefore, logistics (purchases, etc.), as one of the main conditions for the creation of goods, should be fully attributed to commercial activity and considered as its most important element.
The interpretation of the term "commercial" is of practical importance, since the organization of the work of commercial services involves taking into account many specific features, from economic fundamentals to the structure of workflow. Produced in a special way professional training commercial workers. In addition to traditional knowledge in the field of economics and management, a merchant must have a number of specific skills in the field of business communication and negotiations, be able to make non-standard decisions to identify highly profitable areas of labor application.
The professional activity of a merchant is carried out in the sphere of production and commodity circulation and is aimed at ensuring the functioning of enterprises of all organizational and legal forms in order to rational organization commercial activities, taking into account the industry, regional and nomenclature specifics of the enterprise. The merchant must, on the basis of professional knowledge, ensure effective commercial activity and thereby contribute to the solution of an important socio-economic task - the satisfaction of the needs of buyers.
The objects of professional activity of a merchant are tangible goods and intangible goods and services subject to purchase and sale or exchange in the sphere of circulation.
The main types of professional activities of a merchant:
Organizational and commercial;
Commodity expert;
Marketing;
Trade and economic;
Analytical;
Trade and Purchasing;
Foreign trade.
Many problems associated with the study of economic patterns in the sphere of production and commodity circulation are still awaiting their solution. Among them, the most relevant are:
The system of criteria and methods for evaluating the results of the work of the commercial service of the enterprise;
The system of payment and economic incentives for the work of employees of commercial services.
A significant problem is the clear definition of the boundaries of commercial activities for tax purposes. In accordance with the law Russian Federation the main criterion for classifying a particular type of activity as a certain category of taxation is the existence of a statutory goal for the enterprise or organization to make a profit. At the same time, the form of ownership and organizational and legal form of a business entity does not play a role. From the standpoint of taxation, it is only important to clearly establish the belonging of a commercial enterprise to a specific type and field of activity: the production and sale of any products (materials or raw materials), the provision of production or non-production services, trade and intermediary operations, etc. Income tax rates in different cases differ from each other in size.
All enterprises, organizations and institutions operating in the commodity market can be conditionally divided into two main groups: commercial and non-commercial. Commercial enterprises include almost all enterprises in the sphere of material production (plants, factories), a significant part of the enterprises of the production infrastructure (transport and trade and intermediary enterprises, communications enterprises, etc.) and the non-production sphere ( domestic services, entertainment industry, etc.), almost all subjects of the securities market.
Non-profit activities have traditionally been concentrated in health and education, although in Lately and here the sprouts of entrepreneurship appeared. The activity of any non-commercial entity is based on the principle of maintaining a balance of equality of income and expenses. The tax legislation of Russia clearly defines the directions in which expenses included in the cost price can be incurred. The sources of generating income for a non-profit organization are also strictly defined. In the event of a profit, this organization must use it in strict accordance with the requirements of the law or perform a special settlement procedure in the state budget by revising the amount of funding or paying the appropriate taxes. Non-profit organizations also include government agencies (federal and municipal).
The main goal of commercial activity is to make a profit through meeting customer demand with a high culture of commercial service. This goal is equally important for organizations and enterprises, as well as for individuals who carry out purchase and sale operations in the market for goods and services.
· Purchase of material and technical resources by industrial enterprises and goods by wholesale and intermediary and other trade enterprises.
· Planning of assortment and marketing of production at the industrial enterprises.
· Organization of sales of products by manufacturers.
· Selection of the best business partner.
· Organization of wholesale of goods and commercial mediation.
· Retail trade as a form of commercial and intermediary activity.
Commercial relations can develop in the conditions of economic freedom of subjects of business relations, which implies the ownership of capital and the ability to manage finances, an orientation towards extracting the maximum possible profit for the prevailing conditions and the most profitable ways its capitalization, the ability to manage commercial risk, the formation of such organizational structures of commerce that are able to adapt to changing conditions, susceptibility to changes in market needs, full equality of partners. At the same time, economic freedom in commercial activities cannot be considered complete independence from the interests and actions of market entities, since in some cases a compromise with business partners is necessary to achieve any strategic goals. In addition, freedom of commercial relations may be limited by the conditions external environment, trade secrets and other objective factors.
To achieve the goals set, it is necessary to be guided by the following basic principles:
· The inextricable link between commerce and marketing principles.
· Flexibility of commerce, its orientation to the account of constantly changing requirements of the market.
· Ability to anticipate business risks.
· Prioritization.
Demonstrate personal initiative.
· High responsibility for the fulfillment of obligations under trade transactions.
· Focus on achieving the final result - profit.
The close connection between commerce and marketing is determined by the essence modern concept marketing, which prevails in most markets and is embodied in the slogan "Sell only what can be sold." Until the middle of this century, the concept of marketing was in effect, making the main emphasis on intensifying commercial efforts. The significance of this concept has not yet been lost in Russia. With the help of marketing, commercial workers, business leaders receive the necessary information about what products and why consumers want to buy, about the prices that consumers are willing to pay, about in which regions the demand for these products is highest, where the sale of the company's products can bring the greatest profit. With the help of marketing, they determine in which types of production, in which area it is most profitable to invest capital, where to establish a new enterprise.
Marketing allows you to understand how a manufacturer, an enterprise should organize the sales process, focus on activating commercial and its products, how to conduct a campaign to promote new products on the market, build an advertising strategy, etc.
Marketing allows you to calculate various cost-effectiveness options for the production and sale of products and services, determine which types of products sold to a particular consumer in a particular region will bring the greatest return on every ruble invested in production, transportation, storage, advertising, and marketing.
Today, many domestic enterprises enter the foreign market, begin to operate in an unusual economic environment, where market relations have reached a high level of development. However, without mastering advanced marketing methods, such enterprises are doomed to failure in the competitive struggle. Marketing knowledge allows you to organize work with the consumer in the necessary way, objectively evaluate your competitors, their strengths and weaknesses, determine the comparative advantages in the competition, choose the right segment or "niche" of the market, the scope of economic activity.
The flexibility of commerce should be manifested primarily in the timely consideration of market requirements, for which it is necessary to study and predict product markets, develop and improve sales advertising, and introduce innovations into commercial activities, if necessary, change the profile of activities, make changes to the organizational structures of commerce.
The ability to anticipate commercial risks is a very important principle for an entrepreneur in the field of trade. Risk is the degree of uncertainty in the outcome. Business risk is the potential loss in a business operation. It can be defined as the sum of the damages incurred as a result of an incorrect decision and the costs prior to its implementation. Commercial risk may arise as a result of inflation, with a deterioration in the financial position of the company, as well as as a result of the conclusion of a risky transaction, failure to fulfill contractual obligations by counterparties related to the actions of competitors, due to destruction or damage to cargo during transportation, from natural disasters, from possible dishonesty of the company's employees . In addition, commercial risk may arise due to the instability of the socio-political situation.
Possible, unlikely and random groups of risk factors are identified. Probable circumstances include well-known and expected circumstances by the entrepreneur; to unlikely - known factors, the degree of manifestation of which is extremely small. The random group includes factors that were not taken into account by experts. In the course of the analysis, experts can give estimates on the probability of occurrence of various losses, on the probability of acceptable and critical risk. According to the degree of risk, acceptable risk is distinguished - the probability of loss of profit; critical - the probability of loss of profit and loss of part of the income; catastrophic - the possibility of bankruptcy.
In order to reduce the degree of probable risk and at the same time ensure the achievement of specified levels of profitability, it is necessary to:
· search for partners with sufficient financial resources and information about the market. If successful, they will have to share part of the profits;
· turn to the services of external expert consultants, for example, to conduct scientifically based forecasts of changes in prices, demand, and competitors' actions;
· form a special reserve fund for self-insurance at the expense of a part of the profit;
· transfer part of the risk to other persons and organizations through the insurance of the trading business.
Commercial activity without risks is impossible, but when planning it, it is important to foresee the impact of commercial risk. In order for the risk to be “weighted”, it is necessary to use the maximum possible amount of information. Comprehensive analysis of commercial activities, financial results, effectiveness of partnerships, comprehensive market research, careful selection of personnel.
Prioritization in commercial activities is no less important than in production. The implementation of this principle involves constant study and knowledge of all the details of commercial activities.
Personal initiative depends directly on each person working in the field of commerce, and is determined not only by personal characteristics, but also by the work culture of the individual. Characteristics form the basis of the business qualities of a merchant. Work culture refers to a certain level common organization work, rejection of obsolete and susceptibility to new, more effective methods and techniques of communication with colleagues and subordinates, search for and involvement in the labor sphere of new scientific and technological achievements, careful attitude to ownership, as well as the willingness to quickly perceive everything new, which can have an impact on improving performance.
High responsibility for the fulfillment of the obligations assumed under trade transactions is a principle that creates a reputation for a merchant in business world. The implementation of this principle is the key to the effectiveness of commercial activities.
The work of a commercial organization in the sphere of commodity circulation is evaluated using various indicators: the object of sale of goods, the level of distribution costs, indicators of turnover, and others, but most accurately reflect profit indicators. Therefore, the focus of a commercial enterprise on achieving the final result of profit is one of the basic principles of commercial activity.
According to the Civil Code of the Russian Federation, the economic essence of a financial lease (leasing) agreement is that the lessor finances the economic activities of the lessee. From the point of view of the lessor, this is an investment in which, by acquiring equipment or other property for the lessee at the choice of the latter and necessary for his production activities, and retaining the ownership of this property, he transfers it to the possession and use for economic operation by the lessee, receiving rental payments. For the lessee, a financial lease is an alternative to purchasing equipment using borrowed money requiring payment of interest on a loan. In countries that regulate financial leasing in a civilized way, lessors and lessees have the opportunity to receive preferential tax treatment through the mechanism of accelerated depreciation and by including rental payments in the cost of production. The existing legal framework for leasing indicates that leasing should be understood as one of the types of rental relations.
The term "leasing" can be understood not only as a financial lease, but also other lease relations. Leasing relations are not limited to financial lease relations. Leasing can be considered rental, contract rental, rental with subsequent purchase, etc. the federal law"On Leasing" regulates relations on long-term, medium-term and short-term leasing. Accordingly, the law defines financial and operational leasing. The document applies to both financial and operational leasing transactions.
In most cases, leasing is understood as the rental of machinery, equipment, vehicles and facilities. industrial purpose. In other words, we are talking on the transfer of economic property for temporary use on the terms of urgency, repayment and payment, or, otherwise, on the receipt and production use of property that is not the property of the user.
There are significant differences in the definitions of leasing and renting. The main one is that leasing relations go beyond the lease relations. Therefore, it seems appropriate to derive an economic definition of leasing based on the relations that develop on it (leasing). Of the descriptions of leasing available in the specialized literature, its economic meaning is most fully expressed by the following definition: “The complex of property relations that develop in connection with the transfer of property for temporary use. This complex, in addition to the leasing agreement itself, includes other agreements, in particular, a loan agreement, a sale and purchase agreement, etc. Leasing is characterized by a complex combination of these contracts and the interpenetration of the relationships arising from their conclusion.
Leasing transaction - a set of agreements necessary for the implementation of a leasing agreement between the lessor, the lessee and the seller (supplier) of the leased asset.
A financial leasing transaction is a transaction that includes the following characteristics:
· the lessee determines the equipment and selects the supplier without relying primarily on the experience and judgment of the lessor;
· the equipment is acquired by the lessor in connection with a leasing agreement that is concluded or should be concluded between the lessor and the lessee, and the supplier is aware of this;
· Periodic payments payable under the leasing agreement are calculated taking into account all or a significant part of the cost of the equipment.
Leasing is characterized by a complex combination of economic relationships that involve the performance of certain actions.
As a type of rental operations, leasing has the following features:
Lease term (it approaches the term of full depreciation of the leased asset);
The subject of leasing (usually these are machines, equipment, production facilities and vehicles);
The purchase by the landlord of property, based on the needs of the tenant.
The combination of the three qualities inherent in the leasing operation clearly separates it from other forms of lease. Leasing is defined as the lease of capital goods, approximating in terms of the period of full depreciation of the subject of the lease.
Leasing is widely used in many countries of the world and is considered the most appropriate way to organize business activities. In Russia, despite a certain activity, the ways and forms of its development are still being determined.
However, the crisis state of the economy, when many enterprises are unable to invest large financial resources in the technical renewal and intensification of production, dictates the need for a significant increase in the role of leasing, which makes it possible to attract large funds, including private investment, to develop the production sector and maintain domestic production of all forms of ownership, and primarily engaged in innovative entrepreneurship.
The success of leasing business in any industry largely depends on the correct understanding of its content and specific features, especially on the competent use of this mechanism.
The interest of each participant in the transaction in the development of leasing business determines its wide opportunities and advantages compared, for example, with direct lending. The manufacturer (seller) of property has an additional sales channel for its products, which allows expanding sales; for the lessor - a way of investing capital, allowing it to be used effectively; the lessee has the opportunity to acquire the necessary property for entrepreneurial activity.
However, the leasing mechanism has some negative consequences: due to inflation, the lessee loses on the increase in the residual value of the property; used property may become obsolete, despite the achievements scientific and technological progress, at the same time, lease payments continue until the end of the contract.
Leasing relations are made up of the most important factors of production: labor and capital, which together ensure, on the one hand, the participation of leasing entities in the formation of the budget, in solving the socio-economic problems of society, and on the other hand, expanded reproduction and providing the market with the necessary products. The lessee (enterprise) acquires a dual socio-economic status, acting both as a direct executor and as self-employed, interested not only in improving its production, but also in the implementation of production accumulation, which provides the prerequisites for accelerating scientific and technological progress. The basis of economic relations between the lessee and the lessor is lease payments, which reflect the relationship of ownership, use, sale and assignment of ownership of the means of production (equipment, property).
The economic essence of leasing is explained by the nature of property relations arising from leasing transactions. Property - the subject of a leasing agreement - is the property of the lessor, while the lessee, during the term of the agreement, receives the right to own and use this property for a certain fee.
In order to become the owner of the property, the lessor acquires it under a contract of sale from the seller (supplier), paying the latter its full cost.
The lessee acquires the right to own and use property under a leasing agreement, paying for it to the lessor the amount due under the agreement in the form of leasing payments, which include full or partial compensation for the value of the property provided for by the agreement, as well as a fee for the provided leasing service and additional services provided for by the agreement.
The commercial side of the leasing transaction for the lessor is as follows. The total costs of the lessor under the transaction can be expressed by the equality:
L d \u003d B s + P to + D y,
where B c - book value of the property - the subject of the lease agreement, rub.;
P to - payment for used credit resources, rub.;
D y - payment for additional services, rub.
The costs of the lessee under the leasing transaction, i.e. the amount of the lease payment, are calculated as follows:
L p \u003d A o + P to + K in + D y + VAT + T p,
where Ao is the amount of depreciation deductions due to the lessor in the current year, rub.;
Ka - commission fee to the lessor for the provision of property under a leasing agreement, rub.;
VAT - value added tax paid by the lessee for the services of the lessor, rub.;
Tp - customs duty, rub.;
PC - payment for used credit resources, rub.;
Du - payment for additional services, rub.
The lessor's expenses for the acquisition of property through lease payments may not be fully compensated, and the amount of compensation is predetermined by the contract, i.e., the ratio of the term of the contract and the depreciation period of the property. If the depreciation period exceeds the term of the contract, then the property after the expiration of its term remains in the ownership of the lessor, but already at the residual value.
The commission is a source of coverage for the lessor's costs that are not related to this particular transaction and the source of profit.
For the lessor, the leasing transaction itself is of commercial interest, which provides economic benefits.
The lessee, resorting to leasing, must commensurate his transaction costs with the profit that he can receive when using the leased property. Therefore, preparation for a deal should be preceded by a thorough study of all the pros and cons in the form investment project(business plan).
Since the economic essence of leasing is predetermined by specific property relations, it should be noted that the transfer of ownership of leased property from the lessor to the lessee is possible: financial leasing agreements may provide for the right of the lessee to redeem the leased property. Without affecting the legal and technical procedure for the implementation of this right, let's consider its economic nature.
The lessee may become the owner of the leased property by paying the redemption price to the lessor both during the term of the contract and ahead of schedule. The redemption price is established in the leasing agreement if the redemption was provided for by the agreement or by a special agreement of the parties. The redemption price may be the residual value of the property or the so-called red price, i.e. the market price of the same or similar property. In all cases, the acquisition of leased property for the lessee is quite profitable.
The most important elements in the organization of leasing transactions are economically justified both the composition and the amount of leasing payments.
Payment for leasing is a form of economic relations between the owner (lessor) and the lessee in the distribution of income created in the process of using the leased property. Leasing payments provide reimbursement for the cost of means of production (equipment, property), capital accumulation and stimulation of entrepreneurial activity. IN general view lease payments can be attributed to one of the economic forms of realizing the right of ownership of property. When transferring property to leasing, the lessor expects the return of its value with the addition of a certain percentage of the capital.
The objectivity of the lease payment is determined by the cost and condition of the property, the period and rate of depreciation, loan interest, tax benefits and other conditions. The very content of lease payments is characterized by the composition of payments by economic elements and methods of payment.
The determining principle of leasing payments is the repayment of borrowed funds with a corresponding increase. The value of the return value of the leased property should not be subject to bargaining, since it is known in advance and therefore remains the same as part of the lease payments throughout the entire period of use of the property. The cost of the means of production (equipment, property) is transferred by the labor of the lessee to the products he creates.
The methodological basis for determining the amount of lease payments is the distribution of gross income created by the lessee, which would provide a mutually beneficial combination of their interests and the interests of the property lessor at an average rate of return. After making lease payments, the lessee must not only reimburse production costs from the proceeds from the sale of manufactured products, but also to receive the income necessary for expanded reproduction and personal consumption. The lessor (the owner of the property) must have the necessary income, otherwise there is no point in leasing the property.
Theoretically, lease payments can be divided into two levels: the upper one is the maximum possible, at which simple and extended reproduction is achievable at the average industry rate of return for the lessee, and the lower, minimum possible, where only a simple reproduction of the leased property is achieved.
From an economic point of view, lease payments cannot be less than the return value of the leased property, otherwise its simple reproduction will not be ensured.
The actual amount of leasing payments is between the upper and lower levels and is determined by agreement between the acting parties, and during competitive selection - on the basis of supply and demand.
Leasing payments include:
· depreciation accrued on the leased property for the entire term of the lease agreement;
· reimbursement of the lessor's expenses for the repayment of interest on loans used by him for the acquisition of leased property;
· the lessor's commission for the main service, i.e. for the provision of property under a leasing agreement;
payment for additional services of the lessor, stipulated by the leasing agreement;
Value added tax.
Under certain conditions of the agreement, the lease payments may additionally include:
the cost of the property to be repurchased - the subject of the agreement, if the repurchase of this property is provided for by the leasing agreement;
tax on leased property, if it is paid by the lessor;
· insurance payments under the contract of insurance of leasing property, if the insurance was carried out by the lessor.
Leasing payments are paid by the lessee in the form of separate installments.
In the leasing agreement, the parties agree on: the total amount of leasing payments, their form, accrual method, frequency and methods of their payment (Table 1).
There are the following forms of payments: monetary, compensatory, i.e., products or services of the lessee, and mixed.
Table 1
Complex of lease payment operations
With compensatory and mixed forms of payments, the legally established rules for determining prices for products or services of the lessee must be strictly observed.
The parties to the agreement may choose one of the following methods for calculating leasing payments: the method with a fixed total amount, the method with an advance payment.
The method with a fixed total amount means that the total amount of payments is accrued in equal installments over the entire term of the lease agreement at a frequency agreed by the parties.
Under the method of accruing payments with an advance, the parties agree on its amount paid by the lessee at the conclusion of the contract, and the rest of the total amount of lease payments (minus the advance) is accrued in equal installments throughout the entire term of the contract.
The leasing agreement must agree on the frequency of lease payments (monthly, quarterly, once every six months or annually), as well as the exact dates of their payment.
According to the method of paying lease payments, the following schemes are distinguished: on a digressive scale (in equal shares); on a progressive scale (the amount of payment increases during the term of the contract) and on a regressive scale (the amount of payment changes from large to small). The parties may establish a method of payment of payments with a grace period at the beginning of the term of the contract, when the lessee is released from them. Regardless of the payment method chosen by the parties, their total amount remains unchanged (Fig. 1).
Fig 1. Leasing payment scheme
where 0-T is the term of the leasing agreement;
0 t is the term of the grace period; respectively, the amount of lease payments:
P d - with a degressive scale,
P p - with a progressive scale,
P r - with a regressive scale
P l - if there is a grace period
In a stable economy, the cost of leasing payments consists of the amount of depreciation deductions for property, fees for credit resources, commission payments, payment for services, value added tax, customs payments (for international leasing), and risks insurance costs.
Methodically, each element of lease payments is determined in a generally accepted manner, based on the content and established practice. So, for example, depreciation deductions (A 0) for leased property are accrued using the usual and accelerated methods. At the same time, the usual method is based on existing feeds depending on the value of the leased property (Bs) and its service life T e: A 0 = Bs / T e. When using the accelerated depreciation method, the depreciation rates for the full restoration of property increase by 3 times. In this case, the amount of depreciation deductions as part of lease payments is calculated by the formula:
where H a - depreciation rate for full recovery;
T is the term of the lease agreement.
Payment for credit resources (P c) is determined as follows:
where С tk is the rate for the loan, %;
K p - the amount of credit resources attracted for a leasing transaction, rub.
where About cn, About sk, - the cost of leasing property, respectively, at the beginning and end of the year, rub.
The amount of commission payments (P ko,) is determined by the formula:
where K in - commission rate, %.
The fee for additional services (D y) consists of:
D y \u003d R k + R y + R r + R d,
where P k - travel expenses of the lessor;
R y - expenses for services (legal advice, information and other services for the operation of equipment), rubles;
R d - Other expenses for the services of the lessor, rub.
Value Added Tax (VAT) is determined from the ratio
where B t - revenue from a leasing transaction subject to VAT, rub.;
С tp - value added tax rate, %.
The total amount of lease payments (L p) is determined by the formula
L p \u003d A o + P to + K in + D y + VAT + T p
where T p - customs duty, rub.
The amount of lease payments is determined in accordance with their frequency: L vg = L p / T - with an annual payment;
L vk \u003d L p / T / 4 - with a quarterly payment;
L vm \u003d L p / T / 12 - with a monthly payment.
In each case, the calculation of leasing payments depends on the types of leasing and payments.
These calculations are made without discounting cash flows.
Other methods of calculating the amount of leasing payments are also used, taking into account the value of the leased object, the term of the contract, the interest rate, the frequency of payments and inflationary processes. So, for example, the size of the lease payment can be determined based on the value of the leased property, taking into account the correction factors:
L p \u003d Bs * K 1 * K 2 * ... * K n
where K 1,2 ... n - coefficients expressing the relationship of the terms of the leasing transaction (their number depends on the terms of the agreement).
With a linear payment schedule, the base coefficient used in all calculations is determined from the ratio
where Пс - financing rate, %;
n is the number of payments per year;
N - the total number of payments during the entire term of the leasing agreement: N = n * T.
For lease payments, taking into account the residual value of the property, the coefficient is determined from the ratio
where B co - residual value as a percentage of the original cost.
When an advance payment is made, the amount of lease payments is adjusted by a factor
If the first payment is deferred, the amount of the lease payment is adjusted by the coefficient
where t is the grace period in years.
Thus, lease payments can also be determined from the relation
1. Civil Code of the Russian Federation with article-by-article comments. M.: Tandem, 2000.
2. Federal Law of October 29, 1998 No. 164-FZ “On Leasing”, as amended. No. 186-FZ dated December 23, 2003
3. Gazman VD Leasing: theory, practice, comments. M.: "Legal culture", 2007
4. Polovtseva F.P. Commercial activity. Textbook.. "Infra-M", 2005
5. Seregina T.K. Commercial activity. Textbook. M.: ITC "Marketing", 2005
6. Tretiak S.N. Commercial activity, Khabarovsk: Publishing House of the Far East State University of Transportation, 2006
ESSENCE, ROLE AND CONTENT OF COMMERCIAL WORK
Concept and essence commercial work
Commerce- type of commercial enterprise or business.
Commerce is a word of Latin origin (from lat. sommegsium - trade). However, the term "trade" has a dual meaning: in one case, it means an independent branch of the national economy (trade), in the other - trade processes aimed at the implementation of acts of sale of goods. Commercial activity is associated with the second concept of trade - trading processes for the implementation of acts of sale and purchase for the purpose of making a profit.
Explanatory Dictionary V.I. Dahl defines commerce as "bargaining, trade, trade turnover, merchant crafts." In other words, these concepts involve the implementation of acts of sale with the intention to buy cheaper and sell more expensive. In a broad sense, commerce is often understood as any activity aimed at making a profit.
However, such a broad interpretation of commercial activity is not consistent with the previously outlined approach to commerce as trading processes for the implementation of acts of sale of goods.
Commercial activity is a narrower concept than entrepreneurship. Entrepreneurship- this is the organization of economic, industrial and other activities that bring income to the entrepreneur. Entrepreneurship can mean the organization of an industrial enterprise, a rural farm, a trading enterprise, a service enterprise, a bank, a law office, a publishing house, a research institution, etc. Of all these types of entrepreneurial activity, only trading is a purely commercial activity. Thus, commerce should be considered as one of the forms (types) of entrepreneurial activity. At the same time, in some types of entrepreneurial activity, transactions for the purchase and sale of goods, raw materials, semi-finished products, etc., can be carried out, i.e. elements of commercial activity can be present in all types of entrepreneurship, but are not decisive or main for them.
Consequently, commercial work in trade is a vast area of operational and organizational activities of trade organizations and enterprises aimed at completing the processes of buying and selling goods to meet the demand of the population and make a profit.
Therefore, commercial work in trade is a broader concept than a simple purchase and sale of goods. To carry out the act of sale and purchase, a trade entrepreneur needs to perform operational and organizational and business operations, including studying the demand of the population and the market for the sale of goods, finding suppliers and buyers of goods, establishing rational economic relations with them, transporting goods, advertising and information work on sales goods, organization of trade services, etc.
EFFICIENCY OF COMMERCIAL WORK
Business Planning
An enterprise, regardless of its scale and profile of activity, should be engaged in so-called intra-company planning. A merchant is first and foremost an organizer. To organize means to define the goal, to know the financial and material resources and to be able to use them to achieve the goals. The organizer must be able to formulate the task, bring it to the direct executor and control the implementation. The organization of commercial activities involves the ability to make the right decisions, distribute duties and responsibilities.
Necessary elements of the organization are the ability to plan commercial activities, manage them and analyze them. Planning involves defining the goals of the enterprise for a certain perspective, finding and analyzing ways to implement them and provide resources.
Planning is determined by the tasks that the enterprise sets for itself in the future. Accordingly, planning can be long-term, medium-term and short-term.
A long-term plan usually covers a three-year or five-year period, it is developed by the company's management and contains the main strategic goals of the enterprise for the future. The medium-term plan contains very specific goals and quantitative characteristics. Medium-term plans are usually drawn up for a two-year period. Short-term planning can be calculated for a year, half a year, a month, etc.
The most important goals that are pursued when planning the commercial activities of the enterprise, as a rule, are the determination of the volume of sales of the commodity mass, profit and market share.
If long term planning is mainly the field of activity of the largest commercial firms, then the current operational planning is a necessary element of management activities at a wide variety of enterprises. This type of short-term planning includes the so-called business plan of an enterprise, including the calculation of possible income and expenses, an assessment of the sales market for specific goods (services), an assessment of competitors, a system marketing activities, implementation plan, financial plan and etc.
1 Define risk as you understand it?
2 Describe the risk situation.
3 List the main types of risks and describe.
4 What methods are used to determine the degree of risk?
5 Describe the main ways to reduce risk, indicate their advantages and disadvantages.
6 List and describe the main performance indicators of the commercial activities of the enterprise.
7 Expand the concept of "turnover".
8 Why is it impossible to do with one indicator - the level of profit - to assess the commercial activity of an enterprise?
9 What is the importance of intra-company planning in the enterprise?
Trademark registration
An application for registration of a trademark is submitted by a legal or natural person to the State Patent Office of the Russian Federation. An application can be filed through a patent attorney registered with the Patent Office.
The application must refer to one trademark and contain:
> an application for registration of a designation as a trademark indicating the applicant, as well as his location or place of residence;
> claimed designation and its description;
> a list of goods for which trademark registration is requested, grouped according to the classes of the International Classification of Goods and Services for the registration of marks. Requirements for application documents are established by the Patent Office.
Examination of an application is carried out by the Patent Office and includes preliminary examination and examination of the claimed designation.
During the examination period, the Patent Office has the right to request additional materials from the applicant, without which the examination is impossible.
Preliminary examination of the application is carried out within a month from the date of its receipt by the Patent Office. During the preliminary examination, the content of the application, the availability of the necessary documents, as well as their compliance are checked. established requirements. Based on the results of the preliminary examination, the applicant is informed about the acceptance of the application for consideration or about the refusal to accept it for consideration.
When an application is accepted for consideration, the applicant is notified of the establishment of the priority of the trademark.
During the examination, the compliance of the declared designation with the requirements specified by law is checked. Based on the results of the examination, a decision is made on the registration of a trademark or on refusal to register it. The Examiner's decision to register a trademark may be reviewed in connection with the receipt of an application with an earlier priority.
If the applicant disagrees with the decision of the preliminary examination or with the decision of the examination of the claimed designation, he has the right, within three months from the date of receipt of the decision, to file an objection with the Appellate Chamber of the Patent Office, which must be considered within four months from the date of its receipt. If the applicant disagrees with the decision of the Appeals Chamber, he may, within six months from the date of its receipt, file a complaint with the Supreme Patent Chamber of the Russian Federation, the decision of which is final.
Based on the decision to register a trademark, the Patent Office, within a month from the date of receipt of the document on payment of the established fee, registers the trademark in the State Register of Trademarks and Service Marks of the Russian Federation. The Register shall include the trademark, information about its owner, the priority date of the trademark and the date of its registration, the list of goods for which the trademark is registered, other information related to the registration of the trademark, as well as subsequent changes to this information.
The issuance of a certificate for a trademark is carried out by the Patent Office within three months from the date of registration of the trademark in the Register.
Trademark registration is valid for ten years from the date of receipt of the application by the Patent Office. The validity period of a trademark registration may be extended upon application of the owner, filed during the last year of its validity, each time for ten years.
Information related to the registration of a trademark and entered in the Register is published by the Patent Office in the official bulletin within six months from the date of registration of the trademark in the Register or from the date of making changes to the registration of the trademark in the Register.
Collective mark is a trademark of a union, economic association or other voluntary association of enterprises (hereinafter referred to as the association), intended to designate the goods produced and (or) sold by them, which have uniform quality or other general characteristics.
An application for the registration of a collective mark shall be accompanied by the charter of the collective mark, which contains the name of the association authorized to register the collective mark in its own name, a list of enterprises that have the right to use this mark, the purpose of its registration, a list and uniform qualitative or other general characteristics of the goods to be marked. collective mark, the conditions for its use, the procedure for monitoring its use, liability for violation of the charter of the collective mark.
In the case of using a collective mark on goods that do not have uniform qualitative or other general characteristics, the registration may be fully or partially terminated ahead of schedule on the basis of a decision of the Supreme Patent Chamber of the Russian Federation, adopted at the request of any person.
In trade
Economic ties between suppliers and buyers of goods - economic, organizational, commercial, administrative, legal, financial and other relations that develop between buyers and suppliers in the process of supplying goods.
System of economic relations includes the participation of trade organizations in the development of plans for the production of goods through the submission of applications and orders; drawing up contracts; monitoring compliance with contractual obligations; application of economic sanctions; participation in the work of commodity exchanges and wholesale fairs; establishment of optimal financial relationships; application of administrative and legal norms, etc.
Under the administrative-command system of economic management, the organization of economic relations for the supply of goods was subject to detailed state regulation and regulation (Regulations on the supply of goods).
In a market economy, an independent establishment of relationships between partners under an agreement is carried out on the basis of civil law norms. At present the main legal document to regulate commercial relations for the supply of goods is the Civil Code of the Russian Federation, which sets out general provisions contract law, including the concepts and terms of the contract, the procedure for resolving pre-contractual disputes, the procedure for amending and terminating the contract, the procedure for ensuring the fulfillment of contractual obligations, etc.
However, the sphere of economic relations between suppliers and buyers of goods requires a certain level of state regulation, including through the adoption and enforcement of laws, decrees, regulations in the field of pricing, requirements for the quality of goods and services, the suppression of unfair competition or monopolistic activities, as well as the establishment benefits, tariffs, incentives domestic manufacturer etc.
Applications and orders for goods
One of the traditional forms of economic ties between trade and production under the conditions of a planned economy was the system of applications and orders submitted by trade organizations to producers of goods and planning authorities. Applications and orders were intended to contribute to the correct determination of the volume and structure of plans for the production of goods, the systematic linking of the production of goods with the demand of the population.
Application- a document of trade organizations (enterprises), reflecting their need for goods.
Order- a requirement for the supplier to manufacture and deliver certain goods within a specific timeframe. In essence, an order for the supply of goods is a further specification of the application, through which sales organizations inform suppliers of a detailed assortment of goods to be delivered for the upcoming period. The order serves as the basis for determining such terms of the contract as quantity, assortment, quality, delivery time. Therefore, the submission of an order is, in essence, a preliminary stage to the conclusion of a supply contract and it is legitimate to consider it as a pre-contractual document. When the supplier accepts an order for execution, it actually turns into a supply contract.
In a market economy, the organizational forms and content of applications and orders are changing, they are losing the planned and directive nature of centralized regulation of economic relations and are turning into commercial tools for local regulation of economic relations between suppliers and buyers.
In market conditions, the application is necessary for the manufacturer (supplier) of goods as a document informing about the need for goods and orienting the manufacturer to produce the necessary goods. In market conditions, the need for a centralized submission of applications disappears and they retain their significance as a form of relationship between manufacturers and buyers (consumers) at the horizontal level.
At the same time, an order as an operational, pre-contractual document that gives rise to commercial relations for the supply of goods is also necessary in market conditions, especially when organizing direct economic relations between suppliers (manufacturers) and buyers of goods.
In Art. 527 of the Civil Code of the Russian Federation, the order is provided for when concluding a state contract for the supply of goods for state needs. It's based on the order state customer for the supply of goods for state needs, accepted by the supplier (executor), a state contract is concluded.
Cash form of payment
Cash settlements are carried out by enterprises either in cash or in the form of non-cash payments.
To make cash payments, each organization must have a cash desk and keep a cash book in the prescribed form. Acceptance of cash by organizations when making settlements with the population is carried out with the obligatory application cash registers. Cash received by organizations in banks is spent on the purposes indicated in the check.
Conducting cash transactions is entrusted to the cashier, who bears the full liability for the preservation of accepted values. Small amounts of money can be kept at the cash desk within the limit set by the bank for paying small household expenses, issuing advances for business trips and other small payments. Exceeding the established limits at the cash desk is allowed only within three working days during the payment period wages employees of the enterprise, temporary disability benefits, scholarships, pensions and bonuses.
The receipt of money at the cash desk and the issuance from the cash desk are made out by cash receipts and expenditure orders. The amounts of transactions are recorded in orders in numbers and in words. Credit orders are signed by the chief accountant or a person authorized by him, and expenditure orders are signed by the head of the organization and the chief accountant or persons authorized by them.
Incoming cash orders and receipts for them, outgoing cash orders and documents replacing them must be filled out clearly and clearly in ink or ballpoint pens or written out on a typewriter (computer) machine. Erasures, blots or corrections, however express, are not permitted in these documents. Receipt and issuance of money on cash orders can be made only on the day they are drawn up.
If the money is issued by proxy, then in the text of the cash order, after the surname, name and patronymic of the recipient of the money, the surname, name and patronymic of the person who is entrusted with receiving the money are indicated. When money is issued by proxy, the cashier indicates "By proxy" before signing the receipt of money. The power of attorney remains with the cashier and is attached to the expenditure cash order or payroll.
Incoming and outgoing cash orders before being transferred to the cash desk are taken into account by the accounting department in the register of incoming and outgoing cash documents.
The chief (senior) cashier before the start of the working day gives other cashiers in advance the amount of cash necessary for debit transactions against receipt in the ledger of money accepted and issued by the cashier.
Cashiers at the end of the working day are required to report to the chief (senior) cashier in the advance payment received and in the money accepted by receipt documents, as well as hand over the balance of cash and cash documents for the operations performed to the (main) senior cashier against receipt in the ledger of money accepted and issued by the cashier.
The cashier records all operations for the receipt and expenditure of funds in the cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in it must be certified by the signatures of the head of the organization and the chief accountant. At the end of the working day, the cashier calculates the results of operations for the day in the cash book and displays the balance of money in the cash register the next day. Entries in the cash book are made with a ballpoint pen or ink through carbon paper on two sheets. One sheet of the book is tear-off, it is handed over at the end of the day along with all receipts and expenditure documents as a report on cash transactions against receipt in the cash book. Erasure and unspecified corrections in the cash book are prohibited. The corrections made are certified by the signatures of the cashier and the chief accountant of the organization.
Subject to ensuring the complete safety of cash documents, the cash book can be maintained in an automated way. Control over the correct maintenance of the cash book is assigned to the chief accountant of the organization.
The heads of the organization are obliged to equip the cash desk and ensure the safety of money in the cash desk, as well as when they are delivered from the bank institution and handed over to the bank. The checkout room must be isolated, and the doors to the checkout during transactions must be locked from the inside. Access to the premises of the cash desk to persons not related to its work is prohibited. Cash desks of organizations can be insured in accordance with applicable law.
The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in the agreed places, transferring them to unauthorized persons, or making unrecorded duplicates. Recorded duplicate keys in bags sealed by cashiers, caskets, etc. are held by business leaders. If the loss of the key is detected, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.
Storage at the cash desk of cash and other valuables that do not belong to this enterprise, is prohibited.
In organizations that have one cashier, if it is necessary to temporarily replace him, the duties of a cashier are assigned to another employee by a written order of the head of the organization (decision, resolution). An agreement on full liability is concluded with this employee.
In small organizations that do not have a cashier on staff, the duties of the latter can be performed by the chief accountant or other employee by written order of the head of the organization, subject to the conclusion of an agreement on liability with him.
Responsibility for compliance with the procedure for conducting cash transactions rests with the heads of organizations, chief accountants and cashiers. Persons guilty of repeated violation of cash discipline are held liable in accordance with the legislation of the Russian Federation. The procedure for conducting cash transactions is systematically checked by banks.
For non-compliance with the conditions for working with cash and the procedure for conducting cash transactions, organizations are charged a fine in the amount determined by the nature of the violation.
Non-cash form of payment
Non-cash settlements are carried out through non-cash transfers on settlement, current and currency accounts of clients in banks, a system of correspondent accounts between different banks, clearing offsets of mutual claims through clearing houses, as well as using bills and checks that replace cash.
Non-cash payments are carried out mainly through banking, credit and settlement operations. Settlements in a non-cash form can significantly reduce the cost of money circulation, reduce the need for cash, and also ensure their more reliable safety.
Non-cash payments are carried out for commodity and non-commodity transactions. TO commodity transactions include the sale and purchase of raw materials, materials, finished products, etc., and to non-commodity transactions- settlements with public utilities, research organizations, educational institutions, etc.
Commodity transactions are carried out using the following forms of non-cash payments: payment orders-demands, payment orders, letters of credit, checks, in the order of scheduled payments, using bills based on offsetting mutual claims.
Depending on the location of the supplier and the buyer, non-cash payments are divided into out-of-town and single-town (local).
Settlements by payment orders-demands. In case of settlements by payment orders-demands, the recipient of funds submits to the bank serving him a settlement document containing a requirement for the payer to pay the recipient a certain amount.
Payment orders-claims can be paid with their acceptance and without acceptance. Acceptance in the calculations means the consent of the payer to pay. Acceptance of requirements can be subsequent and preliminary. Upon preliminary acceptance, the bank debits the funds from the payer's account, unless he declares a refusal to accept within the prescribed period. Upon subsequent acceptance, the payer's bank pays the payment request immediately after its receipt.
In case of acceptance of the payment order-demand, the branch of the buyer's bank notifies the branch of the supplier's bank about the payment by the buyer of the settlement document. The payment amount is credited by the supplier's bank branch to the supplier's settlement or other account.
The advantage of the acceptance form of payment claims is that it allows the payer to control the supplier's compliance with the conditions stipulated by the contracts. Its disadvantage lies in the relatively slow receipt of funds to the supplier's account (3 days for acceptance and double the postal run).
Settlements by payment orders-demands can be carried out without their acceptance. For example, claims for gas, water, electricity and thermal energy, sewerage, postal and telegraph and some other services.
Letter of credit form of payment. Applies when it is specified in the contract. The peculiarity of the letter of credit form of payment is that payment documents are paid at the location of the supplier immediately after the shipment of products.
Letter of credit- this is an instruction from the branch of the buyer's bank to the branch of the supplier's bank to open a special letter of credit account for the immediate payment of the supplier on the terms specified in the letter of credit application and within the amount indicated in the application. Each letter of credit is intended for settlements with only one supplier and is issued for the period specified in the contract, which can be extended by agreement of the supplier and the buyer.
Payments under the letter of credit are made during the term of its validity in the supplier's bank in the full amount of the letter of credit or in installments against the invoice registers submitted by the supplier and transport or acceptance documents certifying the shipment of goods. The balance of the unused letter of credit is returned to the purchasing enterprise and credited to its settlement account, if the letter of credit is issued at the expense of own funds, or transfer to repay the loan debt, if the letter of credit is issued at the expense of a bank loan.
The disadvantages of the letter of credit form of payment include the freezing of buyers' funds for the period of the letter of credit until it is actual use, as well as the possibility of delaying the shipment of products by the supplier until a letter of credit is received. At the same time, it guarantees the immediate payment of suppliers' invoices and contributes to the observance of settlement and payment discipline.
Settlements by payment orders. Payment orders are used by organizations for settlements for products and services, settlements with the budget, social insurance authorities, etc. They can be used in single-town and out-of-town settlements.
Payment order is an order of the account holder to the bank to transfer funds from his current account to the account of the recipient of money. It must indicate the purpose of the amounts to be transferred.
The payment order is transferred to the institution of the payer's bank in the order of subsequent acceptance after the recipient receives the inventory items or the services rendered to him. However, it can also be issued for prepayment of supplier invoices. Under advance payment understand the payment for goods or services rendered, ready for shipment (rendering) to the recipient and shipped (rendered) no later than three business days from the date of receipt of payment.
In settlements by payment orders (transfers), settlement transactions with suppliers and buyers are reflected in the accounting accounts in the same way as in settlements by payment orders.
Payments by checks. A settlement check contains a written instruction from the account holder (drawer) to the bank serving him to transfer the amount of money indicated in the check from his account to the account of the recipient of funds (check holder). This form of payment is last years more and more widely used in one-year calculations.
Upon receipt of goods (provision of services), the payer writes out a check from the book and passes it to the representative of the supplier or contractor, who becomes the holder of the check. The holder of the check presents the drawn check to his bank institution, as a rule, on the next day after the issuance, in order to credit money to his current account.
Calculations in the order of planned payments. Settlements in the order of planned payments are made in cases where stable economic and settlement relations have developed between suppliers and buyers, and deliveries are regular. The essence of this form is that the buyer pays for the incoming goods in equal amounts within the time period established by the agreement between him and the suppliers (as a rule, no less than 5 days later). Settlement documents in this form of settlement can be issued both by the recipient (payment orders-demands) and by the payer (orders, checks). The parties periodically update the status of settlements and, based on the actual release of goods, recalculate. Calculations are updated once every 5, 10 or 15 days, but not less than 30 days later.
Calculations in the order of planned payments can significantly reduce the amount of accounting and financial work, since there is no need to control the payment of each individual payment document.
Settlements using promissory notes and based on the offset of mutual claims. Promissory notes and bills of exchange may be used for bill payment of incoming resources or products sold (work performed, services rendered).
promissory note- a written promissory note of one party (the drawer) to pay a certain amount of money upon maturity to the other party (the holder of the bill) for completed trade transactions or for work performed (services rendered). It indicates the place and date of issue, the amount of the obligation as a whole or the allocation of obligations to pay interest, the date and place of payment, the name of the recipient, the signature of the drawer.
Bill of exchange (draft) is issued by the creditor (drawer) and contains an order to the debtor (drawee) to pay the amount specified in the bill to a third party (receiver) or bearer. This document turns into a promissory note after its acceptance by the drawee. With the help of an endorsement (endorsement), a bill can be used repeatedly, thereby performing the function of a universal credit and settlement document. The use of drafts significantly speeds up the turnover of funds and the accounting (discounting) of bills in banks. The holder of the bill, by means of endorsement, transfers the bill to the bank before the maturity date and receives the bill amount minus the discount interest in favor of the bank, called discount.
In calculations based on the offset of mutual claims, the claims and obligations of debtors and creditors to each other shall be repaid in equal amounts, and only the difference shall be paid in accordance with the established procedure.
Mutual settlements can be one-time and permanent, between two organizations or their group. The terms and procedure for settlements are established by agreement of the parties between organizations in agreement with the institution of the bank.
Planning the assortment of goods in stores
Assortment policy is an important part of the overall retail strategy. Some enterprises seek to optimize the assortment by narrowing its breadth and reducing its depth. They trade only the most popular and popular commodity groups, and within the groups - the most popular and fast moving goods. This policy allows you to reduce the money invested in inventory, and accelerate their turnover. For example, if store managers find that in a product group consisting of 10 items, 80% of the turnover comes from 4 items, then it is very likely that they will exclude the remaining 6 items from the assortment altogether. The logic of such a decision is clear: it is not worth investing money and labor in a large part of the product group, which gives only 20% of the turnover; it is better to focus on trade in fast-moving goods.
The decision to narrow the range in this example quite logical, but it is by no means the only possible commercial logic. Other stores, on the contrary, will certainly sell all 10 types of goods, no matter how little demand some of them are. These are those retail businesses, who made the idea of an extremely wide and deep, almost exhaustive assortment the dominant feature of the image of their store: "we can buy everything that you can buy anywhere else."
The breadth and depth of the assortment should be chosen taking into account the overall goals and objectives of the retailer, and, of course, consumer preferences.
The problems related to the balance of the assortment are much more complicated. current trend- to sell all goods "under one roof". Therefore, one often has to think not about whether a given product or product group corresponds to the general purposefulness of the assortment, but about whether it is possible to trade them profitably. The profitability of trade can be increased not only by removing goods from the assortment, but also by adding new goods.
It should be noted that the profitability of trade in a particular product should not be understood too narrowly - as the difference between the volume of sales of this product and its purchase price, together with distribution costs. A broader view of profitability can be formulated as follows: will the profitability of the trade of the product department as a whole increase if a decision is made to include (or not include) this product in the assortment? In many cases, decisions about the breadth, depth, and consistency of the assortment are based on such a broad and reasonable approach by business leaders.
In practice, the concept of overall profitability does not always play its proper role in solving assortment-related issues. Often, managers make decisions to include or exclude a particular product from it based on habit or tradition, imitation of competitors, or even simply on the basis of intuition.
But assortment decisions should not be based solely on profitability, profitability as the sole criterion; such decisions should be the result of comprehensive consideration and analysis.
Conducting an assortment policy requires making decisions not only on the inclusion of new products, but also on the removal of goods from sale. Manufacturers and suppliers of goods are constantly updating the range of their products, trying to get more and more profits. In some cases, the need to exclude a certain product from the range is quite obvious. However, one should take into account the criterion of profitability in its broadest sense, i.e. ask the question: how will the exclusion of a product from the assortment affect the overall profit received by the product department as a whole?
test questions and tasks
1 What is trade assortment goods, what underlies its formation?
2 What factors influence the formation of the assortment of goods in stores?
3 Why are assortment lists of goods developed?
4 How can you determine the completeness and stability of the assortment of goods in the store?
5 What is the assortment policy of a commercial enterprise?
6 What areas of assortment policy can be offered to a trading company?
commercial propaganda
commercial propaganda, or publicity (English publicity - publicity, openness), is the stimulation of demand for a product, service or activity through publications or favorable presentations on radio, television or on stage.
Content 1. The concept of commercial activity 2. The essence and content of the CA 3. The objectives of the CA 4. The basic principles of building the management of the commercial activities of a trading enterprise 5. Factors affecting the development of the CA
1. The concept of commercial activity Any activity, including commercial activity, has a certain focus and is organized to achieve the set goals, which can be called the goals of functioning. Being an attribute of the market, commerce is formed on its principles, which serve as an indispensable condition for its development. The market acts as a system of economic relations between sellers and buyers, the basis of which is the purchase and sale of goods, i.e., commercial activity. Its goal is to increase income in trade, subject to the satisfaction of customer demand. In the domestic economic literature, there are various definitions of commercial activity. Here are the most common ones: 1. commerce - “bargaining, trade turnover, merchant crafts” (according to the definition from the Explanatory Dictionary of V.I. Dahl); 2. commercial activity - commodity-money exchange, during which goods from the supplier become the property of a trading enterprise with a focus on needs market demand;
3. commercial activity - a special type of activity associated with the sale of goods, on which the final results of a commercial enterprise depend; 4. commercial activity is everything that ensures the maximum profitability of a trade transaction for each of the partners, while taking into account the interests and needs of consumers as a priority; 5. commercial activity - a set of operations that ensure the sale and purchase of goods and, together with trading processes, constitute trade in the broadest sense of the word; 6. commercial activity - operational organizational activity for the implementation of operations for the exchange of inventory items in order to meet the needs of the population and make a profit.
So, commercial activity is a part of entrepreneurial activity in the commodity market and differs from it by and large only in that it does not cover the very process of manufacturing a product or providing a service. The professional activity of a merchant is carried out in the sphere of production and commodity circulation and is aimed at ensuring the functioning of enterprises of all organizational and legal forms in order to rationally organize commercial activities, taking into account the industry, regional and nomenclature specifics of the enterprise. The merchant must, on the basis of professional knowledge, ensure effective commercial activity and thereby contribute to the solution of an important socio-economic task - the satisfaction of the needs of buyers. The objects of professional activity of a merchant are tangible goods and intangible goods and services subject to sale or exchange in the sphere of circulation.
2. The essence and content of the CD. IN modern conditions When the role of commercial activity of trading enterprises increases, a more complete disclosure of its essence and content is required. The essence of the problem under consideration is formulated as follows: the commercial activities of trade organizations and enterprises cover the issues of studying the demand of the population and the market for goods, identifying and studying sources of income and suppliers of goods, organizing rational economic relations with suppliers, including the development and submission of applications and orders for goods, conclusion of contracts for the supply of goods, organization of accounting and control over the fulfillment of contractual obligations by suppliers. At the same time, the authors single out commercial work in trade separately and characterize it as follows: “Commercial work is a vast area of operational and organizational activities of trade organizations and enterprises aimed at completing the processes of buying and selling goods to meet the demand of the population and make a profit” . This approach specifies and predetermines the direction of the functions of commercial activities related to the purchase, promotion of goods from the supplier to the consumer and their sale to the final buyer. There is a broader interpretation of the essence of commercial activity - it is not only directly trading, but also other types of entrepreneurial activity.
In modern conditions, the activity of a trading enterprise is associated with entrepreneurship, commerce, econometrics, economic cybernetics and informatics. This determines a new qualitative level and economic growth of the market. The organizational structure of the management of a commercial enterprise should be built accordingly. Commercial activities of trading enterprises have much in common. However, specific management solutions developed and implemented by some trading enterprises cannot always be used by other enterprises. This is due to environmental factors at the stage of transition to a market economy, primarily changes in the consumer market. In addition, the internal conditions for the functioning of a trading enterprise also change over time. Therefore, the management process must be determined by the environmental parameters and their variables within the trade enterprise.
3. Goals of the CD. Commercial activity is associated with the implementation of a set of measures to bring goods from the manufacturer to the buyer. The goals of commercial activity determine its content: 1. establishment of economic and partnership relations with market entities; 2. study and analysis of sources for the purchase of goods; 3. coordination of the connection between production and consumption of goods oriented to the demand of buyers (range, volume and renewal of products); 4. purchase and sale of goods taking into account the market environment; 5. Expansion of existing and prospective development of target markets 6. for goods; 7. reduction of costs of circulation of goods.
Commercial activity is always associated with the performance of operations to bring material resources from suppliers to consumers. Such operations include: 1. for manufacturers - preparation of products for shipment, shipment, release and its documentation; 2. in the warehouses of intermediary and transport enterprises in the process of product movement - its acceptance, storage, formation of complete batches, shipment; 3. in the warehouses of consumer enterprises - acceptance of products in terms of quantity and quality, storage, bringing purchased materials to a high degree of technological readiness for production consumption, issue and delivery of materials to workplaces.
4. Basic principles of building management of commercial activities of a trading enterprise 1. Ensuring consistency between departments (services). Each division (service) of a commercial enterprise has a specific purpose and functions, i.e., they have autonomy to one degree or another. At the same time, their actions must be coordinated and coordinated in time, which determines the unity of the management system of a trade enterprise. 2. Ensuring the interaction between commercial activities and the goals of the commercial enterprise. Commercial activity is formed and changed in accordance with the interests and needs of production. Consequently, the functions of commerce management are implemented taking into account the goals of the trading enterprise. 3. Ensuring the hierarchy of the management structure. A characteristic feature of management is the hierarchical rank. The organization of business management should be focused on vertical and horizontal communications.
4. Ensuring an integrated approach to management. From the position of complexity, all factors influencing the management decisions of commercial activities are taken into account. It also provides for the connection of the commercial processes of a trading enterprise with the subjects of the external environment. Ensuring low links in the management structure. Low-link is understood as a simple management structure. But at the same time, stability and reliability of business management must be achieved. 5. Ensuring the adaptability of the management structure. The internal and external environment is subject to constant changes. This is especially evident in the period of the emergence of the consumer market. Therefore, the flexibility and adaptability of the business management structure to changes and environmental conditions is essential. 6. Providing executive information. Development and adoption management decisions based on performance information. It includes the receipt of initial information, processing, analysis and issuance of the results of the control action. . This task is carried out with the help of modern technical means that allow you to automate the process of information support.
5. Factors influencing the development of CA For the formation and development of commercial activities, certain conditions and specification of the influencing factors are necessary. Commercial positions are formed under the influence of the external and internal environment. The basis of the external environment within the activities of a trading enterprise is: economic trends, social environment, buyers and suppliers of goods, competitors, partnerships, banks, financial institutions, control and inspection bodies ( tax services, inspections for trade and quality of goods, prices), commodity and stock exchanges, fairs, exhibitions, current laws and regulations. The internal environment of a trading enterprise is represented by: production, technical, economic, financial and human resources, functional services, inventory items, trade and technological processes, storage facilities, information and computer support.
Tools for analyzing factors affecting the development of an enterprise When analyzing factors affecting the development of an enterprise, the following tools are used: - SWOT analysis, - PEST analysis, - analysis matrix of external strategic factors, - matrix for determining priority external factors, - map of strategic groups, - list of competition analysis, - profile matrix of competitors.
SWOT analysis is used to compare the data of the analysis of the internal and external environment of the organization and bring them into a single whole, which allows you to get big picture reality. PEST analysis is a tool designed to identify political (Policy), economic (Economy), social (Society) and technological (Technology) aspects of the external environment that may affect the company's strategy. The external strategic factors analysis matrix is designed to identify and plan the influence of external social forces on the immediate environment of the company. The strategic group map is used in the analysis of the competitive environment to identify competitors with similar strategies. The main task of the competitor analysis sheet is to determine the impact of political, economic, social and technical parameters the danger of new firms entering the market, the bargaining power of the firm's suppliers, the bargaining power of the firm's customers, the danger of substitute products, and the intensity of competition between firms. The profile matrix of competitors determines the main competitors of the analyzed company, their strengths and weak sides towards her.
References 1. Panktratov FG, Seregina TK Commercial activity: Textbook for universities. - M .: Information and Innovation Center "Marketing", 2000 2. Polovtseva F. P. Commercial activity: Textbook. - M. : INFRA-M - M, 2001. - 248 p. 3. Lapusta M. G. Entrepreneurship account. allowance M.: “Infra. M ”, 2002. 4. Osipova L. V., Sinyaeva I. M. Fundamentals of commercial activity M.: Unity, 1997. 5. Polovtseva F. P. Commercial activity. Textbook. M.: "Infra-M", 2000. 6. Pankratov F. P., Seregina T. K. Commercial activity. Textbook. M.: ITC "Marketing", 2000
The organization of commercial activity in market conditions is considered; factors influencing its performance. The role of business entities in the market is characterized. The main forms, methods and tools of commercial activity in the wholesale and retail. The previous edition was published in 2010. For students of the specialty "Commercial activity (commodity science)" of institutions of secondary specialized education higher education, trade specialists, entrepreneurs.
A series: university. For students of higher educational institutions
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by the LitRes company.
1. The essence and content of commercial activities in the market of goods and services
1.1. Commercial activity as an economic category, its essence and goals
The concept of "commercial activity"
It is important to clearly define the concept of "commercial activity" and the relationship with other related categories, such as "business", "entrepreneurship", "marketing", in order to understand the economic meaning and role of commercial activity in the field of business.
Business - a general economic term that characterizes the economic activity of entities in a certain area of business, generating income or providing benefits in the presence of a certain risk.
Entrepreneurship in accordance with the Civil Code of the Republic of Belarus represents independent activity legal entities and individuals whose product of activity is intended for sale to other persons for the purpose of making a profit, carried out at their own risk, on their own behalf and under their own property responsibility.
Marketing in a broad sense, it is considered as a philosophy, a market concept of entrepreneurship and offers tools, methods, techniques with which you can achieve your goals. These tools and methods are used in commercial activities in the market of goods and services to perform their own functions and operations. There is a direct connection between marketing and commercial activities due to the homogeneity of their goals: making a profit through satisfying the needs of customers. But there are also differences: marketing acts as a concept aimed at creating a need, demand, motivation to buy, but does not serve the process of buying and selling itself. This function is performed by commercial activities, through commercial operations that have an absolutely independent value and are not covered by marketing. Therefore, it is possible to achieve a common goal and the desired effect using marketing and commerce in combination.
Thus, commercial activity is an independent type of activity, which is based on market laws and principles, manifests itself in various forms and occupies an important place in the sphere of circulation.
There are various definitions of commercial activity in the economic literature. The term "commerce" (from the Latin commercium - trade) has a dual meaning: firstly, it covers the trade sector, and secondly, trade processes aimed at activating and implementing purchase and sale, accompanied by a commercial transaction, exchange and promotion of goods to the final consumer. In this case, in a market economy, the common medium of exchange is money, and the place of exchange of goods for money is the market, which most fully reflects commercial activity.
On the basis of the foregoing, it is possible to formulate the concept of commercial activity in the market of goods and services, which best reflects its essence and specific features.
Commercial activity in the market of goods and services is an organizational and economic operation serving the exchange, the commission of acts of sale in order to obtain profit (benefit) through the best satisfaction of demand.
Commercial activity provides for the implementation of a complex of trade and organizational operations and their management. It is based on theoretical and practical knowledge of the organization and technique of commercial operations.
In order for the exchange to take place, it is necessary to perform interrelated actions arranged in a certain sequence that provide organizational, economic, social and legal aspects of the process. These activities are commercial in nature. These include: market research and determining the need for goods, searching for suppliers, buyers, concluding contracts, ensuring their implementation, etc. Through commercial activities, links are established between manufacturers of goods and end consumers, and exchange is managed. The operations performed in the course of this activity are of a commercial nature and affect the final results of the work of trade organizations.
The economic nature of commercial activity determines the increase in its role in the development of market relations. At the same time, it is necessary to focus on the following important characteristics of commercial activity:
It is carried out in the process of exchanging the products of labor of economically independent subjects;
Promotes the alienation of the products of labor from their owner and for the exchange and satisfaction of other people's needs;
Promotes exchange organized according to the laws of economic expediency.
The foregoing emphasizes that commercial activity should be focused on achieving the desired economic and financial results within the legal framework, and not only on qualified technical performance of operations that serve the sale and purchase process.
The success of commercial activity is determined by its continuous cycle, which involves the implementation of the economic essence:
Optimization of costs when purchasing facilities, equipment, raw materials, involvement of labor, information, financial and other resources in the formation of the infrastructure of business entities;
Formation of profitability potential by reducing all types of costs;
Optimization of sales profits through innovative and effective technologies.
The interruption of this cycle, the inability to achieve the target tasks identified at each of the listed stages, lead to an increase in commercial risks up to bankruptcy.
Essence of commercial activity
Commercial activity acts as a way to implement commercial relations between market entities, which become dominant in a market-oriented economy. These relations are designed to stimulate production, develop needs, and activate commodity-money exchange. Therefore, commercial activity, being an objectively necessary category of a market economy, has a priority and occupies a leading position.
The essence of commercial activity is an integrated approach to organizing a set of commercial processes and operations aimed at performing commercial functions in the implementation of commodity-money exchange in all its phases.
As noted above, commercial activities include processes and operations of an organizational, managerial, legal and economic nature. She does not cover technological operations, performed along the entire path of the movement of goods from production to the consumer, such as loading, unloading, packaging, packaging, storage, sorting, preparation of goods for sale. These operations reflect the technology of trading processes. Commercial activity and technology of trading processes are interconnected, but each of them has its own place and function.
Without commercial activity there can be no technology, just as without technology there can be no commercial activity. These disciplines form the system of functioning of the trading industry. Commercial activity takes place not only in the trading industry, but also in the manufacturing, service, intellectual property, technology, and securities markets. It is based on the organization and management of commercial processes.
Commercial Process means the consistent execution of operations that provide organizational, economic, social, legal aspects of commodity-money exchange.
The set of specific operations depends on what stage of the exchange the commercial process serves and on what scheme the exchange is carried out. For example, in the presence of intermediaries, the path of movement of commodity-money exchange develops as follows: manufacturer → one or more wholesale intermediaries → retail trade → end consumer, and in their absence: manufacturer → end consumer without intermediaries. commercial operation is an important component of commercial activity, which is a set of techniques and methods that ensure the functioning of different stages of commodity-money exchange. All commercial operations can be divided into main and auxiliary. Some of them have specific features (for example, exchange, auction operations).
Thus, commercial activity consists of commercial processes and transactions that take place in the process of interaction of market entities in order to ensure the efficient exchange of goods and services.
Commercial activity as a function provides consistency and complexity, integrating the organizational, managerial, financial, economic, legal aspects of the entire exchange system, in order to achieve the greatest efficiency and profit. In a market economy, such a function is a priority, as it is able to secure a foothold in the market, competitive advantages, and prevent bankruptcy. It ensures success not only in the national market, but also in foreign markets, serving international exchange. It is necessary to study the specifics, advanced achievements in this area and use all the best in practical work.
Purpose of commercial activity
The main purpose of commercial activity is to make a profit. It can be implemented in various fields of activity: manufacturing, trading, financial, exchange, intermediary, etc. Most often, entities are forced to engage in several types of activities, diversify them, responding to market changes.
Despite the fact that in the context of the development of market relations, the role of commercialization (profit making) is increasing, the solution of social problems is also important. On the part of the state, a system of economic levers must be determined that ensures the solution of social problems while creating favorable conditions for effective commercial activity. This type of activity should be beneficial to everyone who is engaged in it, ensure the active development of the economy and a sufficient flow of funds to solve social problems.
At the same time, making a profit is also an intermediate goal for both businessmen and the state. Profit is needed to satisfy certain needs solve the tasks, achieve the goals, ensure innovative development. If consumption is activated, then production develops, and the economy as a whole revives. Needs are driving force commercial activity: no need - no demand, no need for the production of goods; no profit - no investment, no development. Therefore, commercial success lies in the search and formation of needs and the most effective ways to meet them. This is done through the implementation of acts of sale. It is important to track how much profit is received and how it is used. Commercial goals must be achieved not at any cost, but through the implementation of the most effective commercial solutions.
1.2. The role of commercial activity in a competitive environment
Prerequisites for changing the role of commercial activity in the new economic conditions
In a market economy, commercial activities should use more economic methods management focused on making a profit through meeting consumer demand.
The creation of favorable conditions for the development and improvement of commercial activities, which play a significant role in the socio-economic development of the country, is facilitated by Directive No. 4 of December 31, 2010 "On the development of entrepreneurial initiative and stimulation of business activity in the Republic of Belarus", which provides for the development of fair competition, increasing quality legal regulation and responsibility of business entities, creation of equal working conditions on the territory of the common customs space of Russia, Belarus, Kazakhstan.
In this case, in order to adapt commercial activities to market conditions, it is necessary to form background, most favorable for the active development of commodity-money relations. The most important of them are:
Legal equality of all forms of ownership;
Economic independence of economic subjects of the market, their responsibility for the results of their work;
Freedom to enter the market;
Demonopolization, denationalization, ensuring the emergence of a large number of competitors on the market, creating conditions for healthy competition;
Free pricing, balancing supply and demand;
Sustainable financial system;
Openness of the economy;
Development of market infrastructure.
Establishing a market mechanism takes a long time to implement reforms. It is important to correctly determine the role of the state in the formation of market relations, the degree and forms of participation. This role should be:
In improving the legal framework that promotes the development of market relations;
Stabilization of the economy;
Using an efficient system of taxation and crediting;
Customs policy;
Protection of competition;
Consumer rights protection;
Formation of a mechanism for managing natural and raw materials, ensuring their efficient use and enhancement.
Directions for improving business activities
As market relations develop, it becomes necessary to improve commercial activities in the following way:
Adapt commercial functions, operations to market conditions;
To form the competitive advantages of the product, to concentrate efforts by improving the methods of sale and service support;
Calculate commercial risks and take proactive measures to reduce them;
Constantly improve the skills of employees of commercial services, providing a creative, innovative approach to solving problems;
Use a strategic approach to the organization of commercial activities, ensuring its dynamic development for a long period;
Effectively satisfy existing needs, form new ones, develop demand, search for additional market segments, create competitive advantages;
Achieve profit through the best satisfaction of consumer demand while reducing costs.
Increasing the efficiency of commercial activities contributes to the use of principles, tools and methods of marketing in its organization. This will orient commercial activity to specific consumers, their requirements for goods, sales. This approach allows you to achieve your goals while reducing costs and commercial risks.
Consider the features of commercial activities based on the marketing concept.
Trading organizations that operate in market conditions are forced to use other methods to make a profit - the main commercial goal. This goal can be achieved primarily by identifying, shaping and satisfying the needs of buyers. To solve this problem, more attention should be paid to marketing research, analysis and use of the information received to justify commercial decisions.
If a trade organization sets itself the goal of achieving profit and a stable position in the market, then it is forced to apply the most effective tools and the methods that marketing offers. The tougher the competition, the more actively and competently it is necessary to do this. Competition forces to constantly improve commercial activities, using an innovative approach.
Commercial activity in market conditions with a high level of market saturation with goods should be aimed at a comprehensive study of the market and consumer requirements for goods and services, and effective management of commercial processes. To do this, it is necessary to use market mechanisms for managing commercial activities, to economically justify the commercial decisions made that ensure the most complete consideration of the interests of specific consumers and satisfy them at the lowest cost.
In a competitive environment, it is not enough to pay attention only to the product and its quality; it is very important to strengthen the commercial and marketing support of the product, which is an active means of competitive struggle in the market.
The use of marketing concept tools in commercial activities in the new economic conditions will improve its efficiency, ensure the formation of competitive advantages, and the solution of strategic tasks. This is precisely what practical significance marketing when applying it in commercial activities in the consumer market in the new economic conditions.
Factors that determine the development of commercial activity
Commercial activity is carried out in a certain environment, under the influence of which the tools and methods used to solve the tasks are changing. This necessitates the identification of factors that have the most significant impact on commercial activity.
Factors that determine the development of commercial activity can be divided into external and internal.
TO external factors, independent of trading organizations include:
Economic liberalization;
Economic development trends;
The degree of development of commodity-money relations;
The level of income, the rate of their growth;
System of taxation and financing;
Legislative base, its stability and loyalty to business;
The degree of favorable environment for the development of commercial activities;
The degree of diversity of organizational and legal forms of business entities operating in the market, forming a competitive environment;
Trends in the development of foreign economic relations.
Internal factors, which depend on the activities of trade organizations are:
Degree of efficiency and adaptation to real conditions of forms and methods of work with subjects of commercial relations and consumers;
The scale of commercial activity;
The structure of the commercial apparatus, its qualifications, performance;
The effectiveness of the commercial strategy;
Innovative commercial solutions;
The use of modern achievements, best practices in the organization of commercial activities.
1.3. Principles, functions, tasks of commercial activity in modern conditions
Business principles
Principles commercial activities are the main provisions, rules that reflect its nature and emphasize the features of its organization in the market of goods and services. They are based on the laws of the market and are fundamental in organizing the relationship of business entities.
Commercial activity in a market economy is based on the following principles:
Economic freedom of business entities;
Competitiveness;
adaptability;
Risk reduction;
Efficiency.
Principle economic freedom assumes that the subjects of commercial activity are free to choose partners in commercial transactions, forms and methods of interaction with them, independently determine the volume and structure of purchases, terms of supply, mutual responsibility. The implementation of this principle is possible only in the conditions of market relations, when there are no limits, funds, quotas, attachment of buyers to suppliers, plans for the distribution of goods and other administrative measures. The rejection of them forces economic entities to expand and intensify their initiative in commercial activities and take responsibility for the validity of decisions made.
Principle competitiveness is that in a market economy there are many sellers with an identical assortment of goods and buyers have a choice, which increases competition. Competitors are forced to fight for their market share, for their customers, which puts them in front of the need to find ways to stand out, using both price and non-price methods, improve commercial activities, perform business operations better than competitors, and secure competitive advantages in the market. The implementation of the principle of competitiveness gives dynamism to commercial activity, makes it necessary to quickly respond to customer requirements and changes in market conditions. To implement it, it is necessary to substantiate and anticipate the results of commercial activity on the basis of deep knowledge, analysis and consideration of market factors. The foundation on which this work is built should ensure the stable development of the trade organization, its stable financial position in the market.
adaptability as a principle of commercial activity expresses its ability to adapt to market conditions, to respond promptly and adequately to its changes. This requires the development of forms and methods of managing commercial activities that correspond to the market environment and changing conditions. A necessary condition for the implementation of this requirement is the decentralization of the regulation of commercial activities, the provision of maximum economic and creative freedom to commercial entities.
Risk reduction is an essential principle of commercial activity. There are many business risk factors. Commercial activity is carried out in conditions of uncertainty, dynamic market conditions, changing legal framework, credit system, taxation and other variables, which the subject of commercial relations often cannot influence, but is forced to look for ways to minimize risks. The search for acceptable solutions is an important component in improving the efficiency of commercial activities, forcing specialists in this field to look for extraordinary, innovative solutions.
Efficiency commercial activity is connected with the need to make a profit by developing new markets, increasing sales volumes, accelerating the turnover, optimizing the assortment, improving the culture of service, building a positive image, making informed commercial decisions. The implementation of this principle should be approached differently: in some markets, immediate results are needed, in others, it is necessary to work for the future, to the detriment of today's results. We must not forget about social efficiency, health, environment, safety, service culture. Ultimately, commercial activity should bring profit to business entities.
Business Functions
As already noted, commercial activity in the new economic conditions is based on the laws of the market, which determines it. functions.
The concept of commercial activity in a market economy implies a clear justification of its strategy and the development effective tactics implementation.
Based on this concept, commercial activity should perform the following functions:
Justification of the behavior of a trade organization in the market, strengthening its influence on it in order to optimize the assortment and profits, increase competitiveness, and the level of trade services;
An integrated approach to the organization of commercial activities, ensuring the efficient operation of all departments of the trade organization;
Purchase and sale management in order to ensure the economic interest of all participants in the commercial process, the stability of economic relations;
Study and development of potential needs, markets, segments in order to form competitive advantages;
Adaptation of commercial activities to the market environment in order to timely and adequately respond to its changes;
Optimization of costs associated with commercial activities, preparation and execution of commercial transactions.
Business objectives
In the process of commercial activity, both economic and social tasks. The goal comes to the fore - to make a profit, which also serves as a means for solving other equally significant tasks, including social ones, and implies a high economic training of a specialist in commercial work.
The main objectives of commercial activities are:
Formation of relations between economic entities on the market on a mutually beneficial basis;
Increasing the role of supply contracts, strengthening contractual discipline;
Development of stable direct economic ties, increasing their efficiency;
Protecting the interests of consumers, ensuring their priority;
Introduction of progressive methods of wholesale and retail trade;
Increasing the level of work on the study of demand, the economic justification of the need for goods;
Improving the mechanism for managing commodity resources, supply and demand, the formation of a competitive assortment;
Promotion of sales of goods, after-sales service, provision of additional services;
Timely and adequate response to changes in the market.
To achieve a positive commercial result Efforts are required to increase the advantages of the trade organization in any situation, even if it operates successfully in the market. Commercial work should be carried out actively, ensure a systematic increase in the volume of sales of goods and services while ensuring the profitable operation of a trade organization.
1.4. Subjects of legal relations and objects in commercial activities
Based on the fact that the implementation of commercial operations is a management activity, it is assumed that there are entities that carry out it, and objects to which this activity is directed. The most favorable conditions for the development of commercial activities are the equality of subjects of all forms of ownership, voluntary, mutually beneficial interaction of entities operating in the market, free pricing, economic responsibility for decisions made, fair competition, balance of the role, functions and tasks of the state and business entities.
To understand the mechanism of relations between participants in the market of goods and services, let us consider the main components of this system. These include subjects and objects of commercial legal relations involved in wholesale and retail trade in certain territories. With their help, the circulation of goods in the commodity markets through the sale and purchase, which serves commercial activities, is ensured.
Characteristics of the subjects of commercial legal relations of the market of consumer goods and services
According to the Civil Code of the Republic of Belarus (Article 46), business entities, by their legal status, can be commercial and non-profit organizations. Commercial are organizations that consider making a profit as the main goal of their activities and distribute it among the participants. non-commercial organizations are considered to be organizations that do not aim at making profit and distributing it among participants (public, religious organizations(associations), charitable foundations, etc., which are created to achieve social, environmental, charitable, cultural, educational, spiritual goals).
Legal status organizations is determined depending on who and to what extent is liable for obligations, who has the right to conclude contracts on behalf of the organization, what are the taxation procedures for profits, reporting forms, liquidation procedures and other exclusively important questions when establishing business relationships with partners in the market.
The subjects of commercial legal relations are the parties entering into contractual relations for the sale of goods or the provision of services.
Let's consider the subjects realizing the commercial purposes.
As subjects of commercial legal relations in trade are legal entities and individual entrepreneurs engaged in trade and registered in the prescribed manner (STB 1393-2003 "Trade. Terms and definitions"). They are entitled to conduct commercial transactions in accordance with the legislation of the Republic of Belarus.
Legal entities - organizations that have separate property in ownership, economic management or operational management, bear independent responsibility for their obligations, can acquire and exercise property and personal non-property rights on their own behalf, perform duties, be a plaintiff and defendant in court, having passed state registration as a legal entity or recognized as such by a legislative act. Legal entities must have an independent balance sheet (Article 44 of the Civil Code of the Republic of Belarus).
Individual entrepreneurs are individuals (citizens) engaged in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur (Article 22 of the Civil Code of the Republic of Belarus).
The mechanism for regulating the relationship between commercial entities in trade should be considered as an integral part of the general mechanism for regulating legal relations between economic entities in the market as a whole. It includes the following components:
Legal relations with state bodies of all levels;
Relations of organizations, enterprises with each other;
Legal norms on the organization of economic relations;
Legal relations in arbitration consideration of economic disputes.
The subjects of legal relations of commercial activity can be created in the following organizational and legal forms (Article 46 of the Civil Code of the Republic of Belarus):
Economic partnerships and companies;
Production and consumer cooperatives;
Unitary enterprises;
Peasant (farming) farms.
It is allowed to create associations of commercial organizations and (or) individual entrepreneurs in the form of holdings, associations and unions, state associations.
The main differences between the above forms are the ownership of capital, separate property, which can be owned, economic management, operational management, as well as the appropriation and distribution of profits, liability for obligations.
Business partnerships And societies commercial organizations are recognized with a charter capital divided into shares (shares) between founders (participants). The property created at the expense of the contributions of the founders, as well as produced and acquired by them in the course of economic activity, belongs to the partnership or company on the basis of ownership (Article 63 of the Civil Code of the Republic of Belarus).
Business partnerships can be created in the form of a general and limited partnership.
The partnership is complete in the event that, in accordance with the agreement concluded between them, all participants (general partners) are engaged in entrepreneurial activities on behalf of the partnership and jointly with each other bear subsidiary liability with their property for the obligations of the partnership (Article 66 of the Civil Code of the Republic of Belarus).
Limited a partnership is considered in which, in addition to general partners, there are one or more participants (contributors, limited partners) who bear the risk of losses associated with the activities of the partnership, within the amount of their contributions, and do not take part in the entrepreneurial activities of the partnership (Article 81 of the Civil Code The Republic of Belarus).
TO business companies include: limited liability companies, companies with additional responsibility, joint-stock companies, subsidiaries and dependent business companies.
Limited Liability Company (LLC) established by two or more persons. The number of participants must not exceed the limit established by legislative acts, otherwise the company is subject to reorganization within a year. The authorized capital of an LLC is divided into shares of sizes determined by the founders. The participants of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions (Articles 87–93 of the Civil Code of the Republic of Belarus).
Additional Liability Company (ALC) established by two or more persons. The authorized fund of the ALC is divided into shares, which are determined by the constituent documents. The participants of such a company jointly and severally bear subsidiary liability for its obligations with their property within the limits determined by the constituent documents, but not less than the amount established by the legislative acts of the Republic of Belarus. In the event of economic insolvency (bankruptcy) of one of the participants, its liability for the obligations of the company is distributed among the other participants in proportion to their contributions, unless a different distribution procedure is provided for by the constituent documents of the company (Article 94 of the Civil Code of the Republic of Belarus).
Joint Stock Company (JSC) has an authorized fund divided into a certain number of shares with the same nominal value. Shareholders (participants of a joint-stock company) are not liable for its obligations and bear the risk of losses associated with its activities within the value of their shares (Article 96 of the Civil Code of the Republic of Belarus). The following organizational forms of joint-stock companies are possible:
An open joint stock company (JSC) is characterized by the fact that its participant can alienate his shares without the consent of other shareholders to an unlimited circle of persons. Such a joint-stock company has the right to carry out an open subscription for the shares it issues and their free sale on the terms established by the legislation on securities. In the case of placement of additionally issued shares at the expense of the company's own funds and (or) its shareholders, as well as in other cases provided for by legislative acts, the OJSC may carry out a closed (among a limited circle of persons) placement of additionally issued shares (Article 97 of the Civil Code of the Republic Belarus);
A closed joint stock company (CJSC) is a company whose member can alienate his shares only with the consent of other shareholders and (or) a limited number of persons. CJSC has the right to carry out only closed (among a limited circle of persons) placement of additionally issued shares. JSC shareholders have preemptive right purchases of shares sold by other shareholders of this company (Article 97 of the Civil Code of the Republic of Belarus);
Subsidiaries and dependent business companies.
Subsidiary a business company is recognized if the other (main) business company or partnership has the strength of the predominant participation in its authorized fund, or the strength of the predominant participation is determined by the agreement concluded between them. In this case, the decisions of the main company (partnership) are decisive. A subsidiary company is not liable for the debts of the main company (partnership). The parent company is jointly and severally liable with the subsidiary for transactions concluded by the subsidiary on the instructions of the parent company. In case of bankruptcy of a subsidiary due to the fault of the main company, the latter bears subsidiary liability for its debts (Article 105 of the Civil Code of the Republic of Belarus).
addicted a company is recognized as a business company if another business company has a share (shares) in the authorized capital of this company in the amount corresponding to 20% or more of the total number of votes that it can use on general meeting participants of such a society (Article 106 of the Civil Code of the Republic of Belarus).
Production cooperatives (artels) are commercial organizations. Their participants are obliged to make a property share contribution, take personal labor participation in the activities of the production cooperative, bear subsidiary liability for its obligations in equal shares or in the amounts established by the charter, but not less than the amount of annual income received in the production cooperative (Article 107 of the Civil Code of the Republic Belarus).
Unitary enterprise (UE) a commercial organization is recognized that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and is not distributed among contributions (shares, shares), including between employees of the enterprise. In the form of unitary enterprises, state (republican or communal) unitary enterprises (their property is state-owned) and private (their property is privately owned by an individual or legal entity) can be created. There are unitary enterprises based on the right of economic management and on the right of operational management (state enterprise).
Property republican unitary enterprise (RUE) is owned by the Republic of Belarus and belongs to UE And operational management.
By decision of the Government of the Republic of Belarus, on the basis of property owned by the Republic, a unitary enterprise based on the right operational management, so-called public company, founding document which is the statute approved by the Council of Ministers. The Republic of Belarus bears subsidiary liability for the obligations of a state-owned enterprise in case of insufficiency of its property. A state-owned enterprise may be reorganized or liquidated by decision of the Government.
Property communal unitary enterprise is owned by an administrative-territorial unit and belongs to such an enterprise
Property private unitary enterprise is privately owned by an individual (jointly owned by spouses or a peasant (farm) economy) or a legal entity and belongs to such an enterprise on the right of economic management.
Property subsidiary unitary enterprises is owned by the founder owner and owned by a subsidiary on the right of economic management(Article 113115 of the Civil Code of the Republic of Belarus).
Peasant (farm) economy recognized as a commercial organization created by one citizen (members of the same family) who has made property contributions for the implementation of entrepreneurial activities for the production of agricultural products, as well as for its processing, storage, transportation and sale, based on his (their) personal labor participation and use land plot in accordance with the legislation on the protection and use of land. A peasant (farm) economy is liable for its obligations with all its property (Articles 115-1, 115-2 of the Civil Code of the Republic of Belarus).
To improve the efficiency of management of state enterprises, one can resort to the separation of managerial and economic functions by creating associations(including with the participation of foreign capital), associations, unions, financial and industrial groups, holding companies, determined by legislation relating to such groups. The first document that implements the legal regulation of the creation of holdings (holding companies and other business groups) in the Republic of Belarus is the Decree of the President of the Republic of Belarus dated December 28, 2009 No. 660 “On Certain Issues of the Creation and Operation of Holdings in the Republic of Belarus”. A holding, unlike business groups, is not a legal entity, it is an association of commercial organizations (holding members), in which one of them ( Management Company) has the ability to influence decisions made by other commercial organizations - members of the holding (subsidiaries of the holding). Appear cooperatively integrated associations, including the production of agricultural products, their processing and trade (for example, the Grodno Association of Grain Products, the Snov cooperative farm, etc.).
A variety of business entities allows developing market infrastructure and creating a most favorable environment for efficient commercial activity. The subjects of commercial relations can be both public and private, carry out their activities individually and in a collective form.
The subjects of the state form of ownership (republican and municipal) occupy a leading position, which requires an increase in the efficiency of their commercial work, which ensures rapid adaptation to the market situation.
The development of market relations determined the growth of subjects of commercial legal relations based on private property. This process is most active in the trading industry. On the basis of private property, commercial activities are conducted by both individual citizens and their teams (enterprises, organizations).
enterprise as an object of law is recognized Property Complex used for doing business. The enterprise as a whole or its individual parts may be the object of sale, pledge, lease and other transactions (Article 132 of the Civil Code of the Republic of Belarus).
Firm - this is a generalized name used in relation to many organizations (enterprises) engaged in commercial activities for the purpose of making a profit. They can have different volumes of activity, or they can be very small.
Commercial activities can be carried out by those who are not owners. For example, intermediaries operate in the market, who do not take ownership of the goods, do not own property, but extract profit from their activities and appropriate it. They are also participants in commercial activities, performing specific operations.
As subjects of commercial relations in the market of the Republic of Belarus there are industrial enterprises and trade organizations of various forms of ownership and departmental affiliation.
With the development of market relations, the organizational and legal forms of entities engaged in the implementation of commercial activities are being improved and become more diverse. More favorable conditions are being created for the activation of small and medium-sized businesses. Persons engaged in commercial activities without forming a legal entity may use the right granted by the Civil Code of the Republic of Belarus to create simple partnerships. In this case, two or more persons enter into a joint activity agreement, undertaking to combine their contributions and act jointly without forming a legal entity (after registration and obtaining a license, if required by law) to make a profit within the legal field.
Trade is divided into internal and external. Domestic trade carries out sales in the domestic market of the country and covers wholesale and retail trade.
In the trade sector, commercial activities are carried out by public and private trade organizations.
TO public include trade organizations of ministries, departments, committees: the Ministry of Trade, the Ministry Agriculture and Food, the Ministry of Transport and Communications, the Ministry of Health, the Ministry of Communications and Informatization, etc. In the consumer market of the Republic of Belarus, a number of concerns subordinate to the government act as state subjects of commercial operations:
Belarusian State Concern for Oil and Oil Products (Belneftekhim Concern);
Belarusian state concern for the production and sale of goods light industry(concern "Bellegprom");
Belarusian State Concern Food Industry(concern "Belgospischeprom");
Belarusian industrial and trading concern of the timber, woodworking and pulp and paper industries (Concern "Bellesbumprom"), etc.
They carry out wholesale and retail trade, including through a network of their branded stores.
Participants of commercial activities (legal entities and individuals) work on the market with private ownership. In the trading industry, their number is increasing. Among them, it is necessary to single out business entities consumer cooperation, cooperatives, individual entrepreneurs (individuals), organizations and enterprises with foreign capital.
The subjects of commercial legal relations can be business unions. Unlike firms (enterprises), the purpose of their activities is not to make a profit, but to represent and protect the interests of their business groups in government bodies, to promote and support in expanding their activities. They can provide advisory assistance, assistance in training, standardization and certification of products, etc. They are created in the form of unions, associations, federations, etc., they can be sectoral (for example, in the chemical industry) or unions by type of activity (in industry, trade, etc.).
As a rule, associations of entrepreneurs do not act on the market as an economic entity, but nevertheless, on behalf of trade organizations and manufacturing enterprises– members of the union can do it.
The parties entering into contractual relations for the sale of goods or the provision of services may be government bodies(various ministries and departments). They don't count main goal entering directly into economic relations, and in most cases they are representatives and defenders of the interests of their organizations and enterprises and can, on their behalf, carry out direct purchase and sale operations. Examples include the ministries of agriculture and food, health, and industry.
There may be situations when relationships for the purchase and sale of goods and services enter into public organizations. It can be international organizations UN systems that act as major buyers of goods, medicines, medical equipment, services, etc., in the implementation of some international programs (for example, when providing assistance to victims of accidents, natural disasters). In addition, such public organizations as the Society of Hunters and Fishermen, the Union of Artists, the Society for the Protection of Nature, the Society of the Disabled, the Defense Sports and Technical Society, the Dynamo Sports Society, the Society of the Deaf, the Association of the Visually Impaired and etc.
The subjects of commercial legal relations of the Belarusian Republican Union of Consumer Societies (“Belkoopsoyuz”) are: own manufacturing enterprises, coopzagotproms, wholesale, wholesale and retail, retail organizations, markets, unitary enterprises.
Own enterprises The majority of consumer cooperatives are engaged in the production of food products (bakeries, agricultural processing enterprises, sausage shops, mini-factories for the production of drinks, ice cream, etc.).
Koopzagotpromy they buy and sell fruits and vegetables, nuts, honey, mushrooms, furs and skins, etc. Their activities should provide a high level of trade services to the rural population in accordance with the Program for the Development of the Village and Rural Entrepreneurship. The interaction of consumer cooperation organizations with personal subsidiary and peasant (farm) farms will form the conditions for ensuring sustainable economic growth of consumer cooperation and improving the quality of life of rural residents.
Active commercial activities in the market of goods and services are carried out by wholesale, wholesale and retail and retail business entities.
IN wholesale trade such entities are wholesale organizations with their own infrastructure (wholesale depots, warehouses, refrigerated warehouses, fruit and vegetable stores, wholesale food markets, etc.).
IN consumer cooperation an important place is occupied by such subjects of commercial activity as republican, regional, inter-district and district wholesale depots, refrigerators, storage facilities, unitary trade organizations and enterprises that purchase goods, seasonal agricultural products, printed products (oblkoopknigotorg) for subsequent wholesale and uninterrupted supply of retail trade networks in your area of operation.
In the field trade mediation commercial activities are carried out by exchanges, auctions, agency organizations, distributors, consignees, brokers, brokerage houses, leasing, factoring companies, etc.
TO wholesale and retail organizations include business entities that combine the functions of wholesale purchases and retail sales of goods directly to end consumers for personal use. For example, Trading house as a subject of commercial relations, it is a diversified organization engaged in wholesale and retail trade in a wide range of goods and services. In addition to direct purchase and sale operations, its functions include credit and financial operations, as well as various services.
IN retail commercial activities are carried out by trade organizations through stores of various formats, enterprises Catering, pharmacies, objects for sale printed matter and etc.
Retail trade organizations of consumer cooperation that carry out commercial activities include district consumer societies, co-op department stores, unitary enterprises, etc.
Trade organizations of consumer cooperation, in addition to purchase and sale operations, may also carry out other activities.
Objects of commercial operations in the consumer market
Objects of commercial operations as managerial activities in the consumer market are goods and services. Let's consider them in more detail.
Product is a product of labor that satisfies any needs of the buyer, intended for exchange in the form of purchase and sale. Thus, any thing that is not limited in circulation, freely alienable and transferable from one person to another under a contract of sale refers to a product.
Service - the result of the activity of the subject of commercial relations, aimed at assisting buyers in making a purchase, delivering goods and in the process of using them, in order to meet the needs of buyers and increase competitiveness and commercial results.
The active saturation of the market with goods and services, their diversity and the strengthening of consumer requirements for them determine the need to improve commercial work.
Managing a product as an object of commercial legal relations involves the systematization of information about it and the use of this information in making strategic and tactical decisions.
Services are very diverse and complex as an object of legal relations in commercial activities. Requirements for them on the part of consumers are systematically growing, they are becoming an important component of the competitiveness of goods in the market. Often a product only together with a service and all attributes (packaging, labeling, design, shape, etc.) can provide a solution to consumer problems and be competitive.
The objects of commercial activity in trade (goods and services) are subject to certain requirements, some of which are defined by international, national standards, current legislative and regulations. Another part of the requirements, and what is especially important in the face of increasing competition, is presented by the market, by consumers.
1.5. Description of the main elements that determine the content of commercial activities
Elements of commercial activity
Consider the main elements that reflect the content of commercial activities.
1. Information support of commercial activity. The main source of obtaining the necessary commercial information is a comprehensive study of the market. It is important to know supply and demand, market conditions, information about the product, its consumer properties, quality, purpose. For successful work in the market, it is necessary to study in detail the consumer (number of the population served, its structure, social composition, purchasing power) and competitors (their strengths and weaknesses, potential opportunities and intentions).
2. Determining the need for goods. At this stage of commercial work, based on the necessary information, it is necessary to determine the capacity of the market and its segments, justify the assortment structure of goods, delivery times and sizes of one-time lots.
3. Selection of partners for establishing business ties and distribution channels. This work begins with the study of possible sources of receipt of goods, the location of manufacturing enterprises, the volumes and structure of the goods they offer, the terms of delivery, the forms of payment and shipping methods, etc. Based on the information received, partners, participants in the movement of goods are selected, functions are distributed between them . This must be economically justified. When choosing partners for establishing economic ties, one should strive to identify the most effective option.
4. Commercial activities to establish economic relations between partners. After choosing partners to bring goods to the consumer, commercial operations are carried out to establish economic ties. This activity involves the definition of the form of economic relations, the development of a draft agreement, the negotiation process to agree on the terms of the agreement, the signing of the agreement.
5. Organization of wholesale purchases of goods. The existence of a contractual relationship between the supplier and the buyer implies the possibility of choice organizational forms procurement, procurement using the most effective of them (wholesale fairs, stock exchanges, tenders). It is important to defend the most favorable terms of contracts, correctly arrange bulk purchases and ensure the fulfillment of contractual obligations.
6. Commercial activities for the wholesale of goods. At this stage, it is necessary to choose the form of wholesale, justify the feasibility of its application, determine the operations that ensure effective sale in the warehouse and transit forms, to properly execute sales, to control the fulfillment of the terms of the contract.
7. Commercial activities for organizing the retail sale of goods. This part of the commercial work is very responsible, since it is in the retail trade network that the process of bringing goods from production to the consumer is completed and the form of value is changed, it is revealed how successful and expedient the whole Previous work. The main commercial operations at this stage are the management of the assortment of goods in stores, the rationale for the frequency and size of shipments, the choice of forms and methods of sale, sales promotion, image formation, merchandising.
8. Commodity resource management. Considering that the demand for goods is dynamic, and market conditions are changeable, the state of inventory in trade. The presence of goods in sizes exceeding requirements leads to a slowdown in turnover, an increase in the costs associated with their storage and sale. The lack of goods can cause a decrease in sales volumes and a decrease in profits. Therefore, at this stage of commercial work, it is necessary to form commodity resources in accordance with demand, organize a rhythmic, uninterrupted supply of goods in the right batches, systematically monitor the movement of goods, sales deadlines, and make timely commercial decisions to manage them.
9. Work to promote goods on the market, ensuring the formation of demand, stimulating the sale of goods. This work must be systematic and efficient. It is achieved through the correct choice of tools and means that ensure their effective use, justification of the expediency of their use, and performance evaluation. the main task at this stage of commercial activity - to ensure effective advertising and information support of the product on the market, the formation of a positive attitude towards the buyer and the motivation for action - the acquisition of the product.
10. Provision of services, service support of goods. With the development of the goods market, it becomes necessary to expand the services provided to the population and partners in economic relations. As the market is saturated with goods and competition intensifies, services and their quality can become decisive for attracting buyers and strengthening market positions. Services must accompany the goods along the entire path of its movement. They are in the pre-sale period, at the time of sale and in the after-sale period. The task is to study the needs of buyers for services and offer those that they are willing to pay for.
11. Development of a commercial strategy for a trade organization. It involves analytical work, the use of commercial information, the definition of the mission, goals and objectives of commercial activities, the development of a strategy, the evaluation of its effectiveness, the development of tactics for its implementation, taking into account the potential of a trading organization and market conditions, monitoring performance, timely adjustment when market conditions change.
The relationship of elements of commercial activity
Commercial activity is systemic in nature, as it consists of separate elements (parts) that ensure the implementation of certain functions, combined to achieve a common goal. These elements interact with each other and environment. The elements that form a commercial system are discussed above. Consistency is confirmed by the presence of the following properties:
Interaction and integrity - suggest that the elements included in the commercial activity are designed to perform different functions, but together provide unity of purpose and commercial focus;
The presence of a close connection between the elements of commercial activity - requires the qualitative implementation of each element to ensure the effectiveness of the system as a whole;
Organization - ensures the operation of all elements of the commercial system in the desired sequence and with the necessary result, which contributes to orderliness and organization;
Iterativity - defines an integrated approach to the use of all elements, provides the cumulative effect of a commercial system.
None of the elements of the commercial system can be excluded without compromising the final result. None of the elements, taken separately, can also ensure the solution of the set goals, but together in the system they enhance the positive result.
Commercial activity is carried out all the way the product enters the market. In order to start the promotion of goods, it is necessary to perform a number of commercial operations: calculation and justification of the need for goods for the region both in terms of volume and structure, selection of suppliers and ways of promoting goods, conclusion of contracts for the supply of goods. Only then does the movement of goods begin.
Next, it is necessary to determine the commercial operations that must be performed at the moment when the goods enter the sphere of circulation, to the wholesale link: control over the execution of supply contracts, the formation of an assortment of wholesale depots, the impact on manufacturers of goods on the release of the required assortment, the conclusion and implementation of supply contracts with retailers. trade, development of a commodity supply system.
In retail trade, commercial work involves the organization of the sale of goods to customers: the formation of the product range of stores, the choice of the most appropriate methods for selling goods and the system of payments for them, the activation of sales and sales promotion, the provision of services, after-sales service.
Thus, it is possible to distinguish groups of commercial operations serving various stages of the commercial process (Table 1.1).
TO first group include operations that are performed when establishing relationships with manufacturing organizations.
Second group includes commercial work regulating the relationship of wholesale and retail trade.
Third group integrates commercial operations related to retail goods.
Fourth group includes operations that are necessary to varying degrees along the entire path of product distribution from the producer to the consumer.
The number of commercial operations, their sequence and significance are determined depending on the chosen way of goods distribution and the system of economic relations.
Considering that commercial activity is associated with the promotion of goods on the market and its sale, it is a special type of activity that takes place whenever a sale takes place. Forms and methods of its implementation are not the same in different economic conditions.
In the conditions of market relations, the forms and methods of commercial activity are undergoing significant changes and must be improved.
Table 1.1
Commercial Operations serving various stages of the commercial process
The focus should be on the interests of the end user. In market conditions, a comprehensive study of the market, the requirements for goods and methods of their sale, as well as for after-sales service. The merchant is obliged to provide effective use of the business management mechanism, which implies:
Deep knowledge and skillful application of the latest achievements by commercial entities in conducting commercial operations;
Efficient combination of main and supporting operations;
Rational use advantages arising from the specific situation in which it is necessary to carry out commercial transactions;
Skillful application of forms and methods of trade in goods, services and management of this process.
The openness of the economy necessitates the unification of the elements of the economic mechanism that regulates the sphere of exchange, forms and methods of conducting commercial transactions.
Features of commercial activity in wholesale trade
Feature of commercial activity in wholesale trade determined by the fact that subjects wholesale trade they buy goods in large quantities for the purpose of their subsequent sale to other business entities, as a rule, in smaller quantities, at a profit for themselves. In addition, there is a need to provide its wholesale customers with various services.
This forces them to search for suppliers of goods and potential wholesale buyers. Efficiency is determined by how profitable the difference between costs and revenues will be for bulk purchases and wholesale sales in the aggregate.
A feature of commercial activity in the wholesale trade is the need to accumulate and create conditions for the preservation of inventory, the transformation of the production range into a trade one, ensuring uninterrupted satisfaction of the demand of its customers both in terms of volume and assortment. In addition, the peculiarity of commercial work on wholesale market involves the performance of a complex intermediary function between manufacturers of goods and retail trade organizations.
The peculiarity of commercial work is also due to the fact that the commercial services of wholesale trade organizations must have an effective system for collecting, processing and practical use commercial information to ensure active influence on the formation of the product range produced by commodity producers. On the other hand, commercial work in the wholesale market requires close interaction with its customers - retail trade organizations, individual trade facilities. There is a need to provide them with all possible practical assistance of a material, advertising, informational, and advisory nature.
Features of commercial activity in retail trade
commercial work in retail has its own specific features. It is here that the recognition or non-recognition of the goods by the end consumer is carried out. If the consumer comes to the conclusion that the product, its service support, availability related products, as well as market paraphernalia (trademark symbols) meet his requirements, he buys it. There is a change in the form of value and compensation for the costs associated with the production and bringing the goods to the consumer. If the product has not found its buyer, then the costs increase every day of its storage. This situation negatively affects the final results of the retail trade organization. Frequent repetition of a similar situation can lead to the financial insolvency of a trade organization.
Therefore, we can conclude that the success of commercial work in retail trade largely depends on how qualified and timely the commercial service can study, take into account and satisfy the requirements of customers. The result of this work is considered positive if the trade organization is able to form a competitive assortment of goods and manage it promptly.
Features of commercial work in retail trade are determined by the forms and methods of sale, their promotion, service policy, the need to take into account the interests of a huge number of buyers whose requirements are changeable, and purchases are small.
1.6. Commercial services of trade organizations, their functions
Commercial services of trade organizations, their functions
Commercial Services depending on the goals and objectives, they have a different structure and functions. In the conditions of market relations, there is a departure from unified organizational structures, since there is a need for their formation, taking into account adaptation to specific goals and objectives.
There are different levels of business organization and management:
Macro level (national economic);
Meso level (sectoral);
Micro level (the level of a business entity).
On the macro level the task is to coordinate the actions of all participants in commercial activities, to form a mechanism for balancing their interests and a legal framework for effective work. It is entrusted to the Council of Ministers of the Republic of Belarus.
On the mesolevel Trade management tasks are assigned to the Ministry of Trade of the Republic of Belarus, which is subordinate to the Council of Ministers of the Republic of Belarus. Decisions made by the Ministry of Trade are binding on trade organizations at all levels, for business entities of different systems, legal forms and forms of ownership.
The Ministry of Trade has a vertical structure, including departments (departments) of local authorities. Main functions taking into account modern market standards are:
Carrying out state policy in the field of trade, public catering, consumer services;
Creation of a competitive environment, overcoming monopoly in the sphere of commodity circulation, ensuring equality of all forms of ownership in trade;
Coordination of activities of all government agencies industry management, local executive, administrative bodies and public organizations, elimination of regional and departmental barriers to the movement of goods, ensuring the necessary commodity flows to meet the needs of the domestic market;
Monitoring the situation in the domestic consumer market, providing access to the information received legal entities and entrepreneurs to the information necessary to substantiate the decisions made;
Strategic planning development of trade, determination of priority areas for the Republic of Belarus, development of projects of republican programs for the development of the trade industry;
Generalization of the practice of applying the legislation of the Republic of Belarus in trade, ensuring control over its observance by trade organizations of all forms of ownership, regardless of departmental affiliation, sending proposals for its improvement;
Protection of consumer rights and ensuring compliance with guarantees of quality and safety of goods;
Carrying out work on the formation of commodity resources for the country's consumer market, as well as conducting procurement and commodity interventions, accumulation of seasonal goods, determining the list of goods purchased at the expense of the budget on a tender basis;
Formation of modern commodity distribution networks, optimization of logistics flows, creation of transport and logistics centers;
Creation of conditions for the growth of demand for domestic products;
Providing conditions for use modern technologies in the trading industry;
Coordination of work on the development and efficient use of innovative technologies and funds allocated for their development, determination of modern requirements for the development of formats of retail facilities, organization of processes for the sale of goods and services, management of inventory, ensuring the acceleration of turnover, reducing distribution costs;
Carrying out work on the creation and development information systems;
Coordination of exhibition, fair, advertising and foreign trade activities;
Consideration, within its competence, of complaints of citizens, including entrepreneurs, provision of consulting assistance to legal and individuals on trade issues.
The Ministry of Trade of the Republic of Belarus focuses its activities to a greater extent on strategic issues, and local trade authorities, taking the initiative, aim their activities at the effective, innovative implementation of the tasks set.
Commercial services of specific trading organizations perform operational functions related to servicing the sale and purchase process and ensuring the effectiveness of commercial activities.
For issues that are not within the competence of the Ministry of Trade, the norms defined by other ministries, such as the Ministry of Finance, the Ministry of Taxes and Duties, the Ministry of Economy, etc., which regulate issues of their competence related to commercial activities, are mandatory for trade organizations . At this level, the formation of rules for conducting commercial activities that are mandatory for all subjects of commercial legal relations is carried out by forming the legal framework for its functioning and organizing control over their observance.
In the system of consumer cooperation, which is subordinate to the above structures on general issues, the role of the sectoral level is played by Belkoopsoyuz. Commercial work in Belkoopsoyuz is carried out by the Department of Trade of Belkoopsoyuz, which includes departments formed according to functional and product characteristics. In addition, the marketing department and Belkoopvneshtorg provide commercial activities within the framework of their tasks.
Main functions of the commercial service of Belkoopsoyuz are:
Managing the commercial activities of all business entities in its system and creating an effective relationship with other market entities;
Protection of the interests of cooperative trade in higher bodies;
Development of a strategy for the development of the trade sector of consumer cooperation;
Procurement management of business entities;
Dissemination of best practices, new technologies in the trade sector, including information technologies;
Interaction with the industry in order to protect their own interests;
Determination of the strategy of foreign economic activity;
Determination of the innovation policy of Belkoopsoyuz in the trade sector.
The implementation of the above commercial functions at the regional level is carried out by the commercial service of the regional consumer unions. It is represented by the Department of Trade of the regional consumer union, which has departments specialized in commodity and functional principles, departments engaged in marketing and foreign economic activity.
In addition to the above functions, which the commercial service of the regional consumer union implements in the area of its activity, it has to:
Justify the need for goods in the zone of its activity;
Organize work on the formation of commodity resources;
Manage commodity resources, optimally distributing them across the regions of the region, using effective ways and channels of distribution;
Work in contact with industry, including local and own sources of commodity supply;
Develop and implement a commercial strategy for the trading industry based on modern efficient technologies;
Provide a high level of trade service and consumer protection.
In the trading industry, the lowest level, engaged in commercial work on microlevel, are business entities, trading facilities of various formats with different sales volumes and functions. They are very diverse, so it is not possible to unify the structure of these services. What they have in common, however, is the performance of operational commercial functions, many of which are complex, costly and constantly critically evaluated by buyers.
Considering the wide variety of business entities engaged in commercial activities, and the differences in their goals and objectives, we will consider the structure and functions of wholesale and retail trade organizations and trade facilities.
The main functions of the commercial apparatus of a trade organization are distributed as job responsibilities of specialists in the commercial apparatus. These include:
Studying the market situation, the demand of the population in the area of its activity;
Justification of the need for goods for their retail facilities;
Commodity resource management;
Implementation of contract work;
Implementation of advanced technologies at retail facilities, their technical and material support;
Bringing retail facilities up to standard requirements, providing a high level of retail services, the necessary working conditions and the safety of inventory items;
Formation of demand and sales promotion;
Monitoring compliance with the law, regulatory framework, trade rules, consumer rights;
Ensuring cost-effective operation and competitiveness of a trade organization.
In the system of consumer cooperation, these functions are implemented by the district consumer society (RAIPO).
In a retail facility, all employees are engaged in commercial activities. The positive contribution of a particular store to the overall efficiency of the commercial activities of the trading organization as a whole largely depends on the understanding of each of them of their role. But still, it is possible to single out those who are responsible for organizing the commercial work of the store.
Overall responsibility rests with the store manager. In large stores, a commercial service can be created, represented by a sales department, or by individual specialists who will be engaged in commercial work. As a rule, these are merchandisers who perform the relevant official duties. An important role in the organization of the commercial work of the store is also played by the heads of departments, sections, sellers, cashiers-controllers.
The significance of the work performed by these workers lies in the fact that they ensure the completion of the process of moving the product from the manufacturer to the final consumer. It is on them that it often depends whether the sale of the goods will be carried out and whether the buyer will come to this store for a purchase again.
To the most important commercial functions employees of a trading facility (shop) should include:
Studying the demand of the population of its area of activity;
The study of commercial facilities of competitors, their advantages, disadvantages;
Justification of batches and frequency of importation;
Formation of a competitive, cost-effective assortment;
Promotion of goods of a domestic manufacturer, the formation of a positive image of these goods;
Commercial work for the sale of goods and the provision of services;
Assortment management, ensuring its renewal taking into account demand, control over the availability of commodity stocks, compliance with the deadlines for the sale of goods, the safety of their consumption;
Ensuring a high culture of service;
Formation of a positive image of the store.
The commercial functions of wholesale trade are implemented by manufacturers and intermediary suppliers. Intermediary providers can be:
Wholesale organizations and unitary enterprises;
Wholesale intermediaries (distributors, brokers, brokerage houses, agents, dealers, etc.);
Organizers of wholesale turnover (wholesale fairs, auctions, commodity exchanges, wholesale and small wholesale markets, warehouse stores, etc.). Their diversity determines the different tasks and functions that they implement.
The commercial service of the wholesale trade organization reports to the director. Depending on the volume of work, it is possible that this work is managed by Commercial Director. Specific functions are performed by specialists of the sales department. The trade department is divided by functions into specialists involved in wholesale purchases and wholesale, marketing. Departments may have a different set and number of specialists (chief merchandiser, heads of trade departments, leading merchandisers for product groups, sales merchandisers, scrap merchandisers, etc.).
Functions of the commercial service of wholesale trade organizations can be conditionally divided into three groups:
1) functions that ensure procurement work:
Study of suppliers, selection of the most attractive;
Choice of the form of wholesale purchases (at a fair, exchange, auction, etc.) and participation in their conduct;
Pre-contract work;
Work on the conclusion of contracts;
Organization of deliveries, execution of contracts, control over this process;
Formation of the assortment model of the wholesale base;
Claim work together with the legal service;
2) functions that provide wholesale:
Contractual work with buyers;
Managing the supply of goods in retail network, uninterrupted provision of stores in the zone of their activity in the required volume and within the agreed time frame;
Rationalization of importation schemes and the importation system as a whole;
Provision of services to wholesale buyers;
3) organizational and market functions:
Market research, analysis of its conjuncture;
Expansion of the service area, search for new suppliers and buyers;
Influence on production on issues of production of competitive goods in demand;
Formation of a set of demanded services;
Development of a commercial strategy;
Ensuring the profitable operation of the wholesale trade organization and a stable competitive position in the market.
The commercial functions of other wholesale intermediaries and organizers of the wholesale turnover due to their special specifics will be discussed in the section "Commercial activities in bulk purchases and wholesale".
1.7. Requirements for commercial service professionals
The commercial functions of business entities operating in the market are complex and varied. Therefore, specialists engaged in commercial activities belong to a special category of workers who must have a large amount of knowledge and skills to solve complex problems, comply with the legal regime in force in the territory of the respective country.
High qualification implies knowledge of the laws and regulations governing commercial activities, the ability to conduct trade negotiations, formalize relationships when establishing economic ties, defend the most favorable terms for the supply of goods, and ensure the implementation of the contract.
In his activities, the merchant must ensure the growth of the economic potential of the trade organization, increase its competitiveness and the formation of advantages over competitors.
Competitive advantage can be achieved through a unique selling proposition, the use of effective means of promoting the product to the market, merchandising, the service the consumer needs, etc. If the merchant manages to achieve significant competitive advantages, then he can count on successful work in the market.
A commercial service specialist must be able to identify strategic goals and ways to achieve them in order to effectively use all resources (financial, material, labor, information). This is possible with the high competence and professionalism of specialists capable of making informed innovative decisions.
Business will be successful and civilized if it is built on the basis of compliance business ethics. The ethics of a merchant is a system of social values based on the principles that determine the correct and incorrect behavior in the process of business relations of partners in the market and affect the goals and means of achieving them.
Commercial and legal culture is the basis of a businesslike, civilized conduct of commercial activities, which ensures the formation of a positive image in the business world. Taking a bribe, producing unsustainable products, destroying resources, harming a partner, falsifying documents, embezzling funds are examples of unethical behavior that does not contribute to success. A merchant must follow the rules developed over decades if he sets as his goal a long and fruitful work in the market.
In order to be successful in business, a specialist must:
Possess analytical skills, scientific foresight, innovative thinking, quick and adequate response to the market situation;
Be able to take the initiative to connect commodity, financial and labor resources into a single process
Be able to make decisions that bring profit;
Show initiative and innovation;
Assess risks and justify ways to reduce them.
In a competitive environment, when organizing commercial activities, it is important not only to perform a technological function - to bring a product from the sphere of production to the sphere of consumption, but also to ensure its sale and after-sales service at the lowest cost. The most important requirements for commercial professionals are:
Understanding the essence of commercial activity as a market category, its role in the effective management of subjects in the market;
Possession of knowledge in the field of legal regulation of commerce and entrepreneurship in general;
Possession of tools and methods for planning and managing commercial activities for long-term (strategic) and short-term periods;
Knowledge of modern achievements and technologies and the ability to use them in commercial activities;
Possession of methods of complex market research, its conjuncture, timely and adequate response to ongoing changes;
Ability to identify needs and generate new ones;
Studying the consumer, his requirements for commercial components, the ability to look at his activities through the eyes of the consumer;
Possession of methods and models to justify commercial decisions to determine the need for goods, select suppliers and channels for the delivery of goods, optimize the range;
The ability to assess the effectiveness of commercial activities and risks, timely adjust the tactics of commercial activities, taking into account the real situation on the market.
To meet these requirements, a specialist in commercial services must have knowledge of many disciplines, a broad outlook, and market thinking.
Questions to control
1. What is a commercial activity? How is this concept defined?
2. What is the essence of commercial activity and what is its role in a competitive environment?
3. What tasks are solved in the process of commercial activity?
4. What factors determine the development of commercial activity?
5. What principles underlie the organization of commercial activities?
6. What functions are implemented through commercial activities in modern conditions?
7. Who can act as subjects of legal relations in commercial activities in the consumer goods market?
8. What is the object of management in the implementation of commercial operations in the consumer goods market?
9. What are the main elements that form the content of commercial activity and how are they characterized?
10. What are the features of commercial activity in wholesale and retail trade?
11. What are the functions of the commercial services of the Ministry of Trade and Belkoopsoyuz?
12. What are the differences between the functions of commercial services of trade departments of wholesale and retail trade organizations?
13. What are the requirements for specialists in commercial services in modern conditions?
* * *
The following excerpt from the book Commercial activity (S. N. Vinogradova, 2012) provided by our book partner -
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