Evaluation of the effectiveness of the logistics system of the organization. Evaluation of the effectiveness of logistics activities on the example of LLC "TPP Amatel"
The economic parameters of the logistics system (at the level of micro-logistics) are determined by market and internal production economic relations. They arise during the organization and logistic management of information and material, commodity and financial flows in the process of material support of production, manufacture and sale of products.
These parameters depend on a number of factors and are reflected in the indicators of economic activity of enterprises (Fig. 6.1).
The criterion of economic efficiency of the logistics system is to achieve the best results with the least expenditure of resources. General criteria for the effectiveness of the logistics system supplemented by private criteria: scientific and technical (updating the technical base), social (life support and health protection) and environmental (environmental protection) effectiveness. Indicators of economic efficiency of drug subsystems (supply, production and marketing logistics) can be accelerationceteris paribus movements material and commodity flows, shorter production cycles, volume of material and commodity stocks, management expenses in the logistics system as a whole. In practice, to reflect the effectiveness of the system, such interconnected criteria indicators are most often used as: profitability; return on assets; labor productivity.
In a market economy, the final economic results of drugs are net profit from sales of products and services, net of taxes, payments and deductions. In the conditions of joint-stock business form, the economic result may also be net income, including net profit from sales, labor remuneration, social insurance and dividends.
Fig. 6.1.
The non-recurring costs that provide these results relate to capital investments, i.e. to investments - financial resources allocated to capital investments (see clause 5.1). Consequently, economic efficiency, when it comes to the effectiveness of measures aimed at improving the profitability of the logistics system, can be defined as the ratio of net profit (or net income) to one-time costs (capital investments).
Reducing the resource intensity of products is the main source of increasing the economic efficiency of the logistics system, since it covers all three types of resources.
It is reflected in such indicators as: material consumption, capital intensity, capital intensity and labor intensity of products.
The efficiency of using fixed assets and capital investments is evaluated economically using the indicators of capital productivity and return on assets, return on assets and economic efficiency of one-time capital expenditures.
The decrease in material-, stock- and labor-intensiveness of products leads to a decrease in the cost of production, and consequently, to an increase in profit. If at the same time there is an increase within the limits of market demand of the physical volume of output and sales of products and an increase in quality and contract price is ensured, then these factors will significantly affect the change in profit from sales.
The efficiency of the logistics system is achieved by maximizing the results of labor (maximum products / services with the same expenditure of resources), minimizing resources (minimum resources with the same volume of production) and optimizing the results when maximizing the volume of sales and profits while minimizing current and lump sum costs. When evaluating the effectiveness of drugs, it is necessary to assess the possibilities and reserves of increasing the effectiveness of drugs from the use of both working capital and fixed assets.
Working capital represents one of the three elements of production. Objects of labor receive a valuation and in circulation represent cash that is not materially included in the product. As you know, they transfer their value to the cost of production in full and ensure the continuity of production and sale of products and services.
The economic importance of improving the use of working capital assets and means of circulation is that it becomes possible: to release working capital; increase the volume of sales (if there is market demand); increase dividends - with an increase in profit from sales, and also use the released working capital in other areas, which gives an additional economic effect.
Usage Improvement working capital in the logistics system achieved by increasing the turnover ratio, long business relationships, reducing the radius of supply of material resources and shipment of finished products, improving the organization and management of procurement, storage and marketing activities, rationing, accounting and control over the use of material resources, their rational consumption and economy, accelerating workflow on shipped finished products and on paid bills.
When analyzing the use of fixed assets, it is necessary to take into account not only traditional provisions relating to all systems, but also the specifics of drugs.
Fixed production assets, being part of fixed assets and one of the three elements of production, make up 60-70% of the authorized capital of the enterprise, are the technical base of production and do not change their natural form during operation. These funds wear out physically (wear is eliminated by repair), morally (eliminated by comprehensive modernization) and economically (eliminated by replacement). In addition, they have a value (initial balance sheet, restoration balance sheet, residual, liquidation, collateral, exchange) and transfer their value to the finished product as they become economically worn out over their service lives through depreciation (at the rates).
Level of use active part of fixed assets(fleet of machinery and equipment) is characterized by several indicators (shift and intrashift factors, return on assets and profitability). The efficiency of using the technological equipment park (VET) depends on many factors, the most important of which is balance. The degree of balance of the technological equipment fleet is determined taking into account its compliance with the requirements of production, contingency and proportionality.
The balance coefficient of VET in engineering does not exceed 0.33. This means that two-thirds of the enterprise’s capacity is currently not loaded due to an imbalance in the fleet of technological equipment and transport and loading facilities. In general, non-defense mechanical engineering vocational schools have an average load for their intended purpose of 25%, and taking into account its balance, no more than 10-15%.
Savings in capital investment are associated with capital productivity and increased labor productivity. In turn, the saving of fixed costs is also associated with an increase in labor productivity, and, consequently, an increase in the volume of output and sale of products.
The source of savings in the field of fixed assets is depreciation and a rational technical policy. More than half of the reserves in terms of production costs are material resources, the flows of which pass through all areas of the supply and production logistics subsystems. These reserves (savings) arise from reasonable rationing, changes in contract prices and a reduction in actual costs.
Resource saving can be quantified by individual areas and subsystems of drugs, as well as by individual factors affecting the final results of the enterprise. In this case, homogeneous factors should be combined into groups from the standpoint of their influence on the cost of production. Among them, four groups can be distinguished.
The first group of factors - the introduction of the achievements of science and technology and increasing the technical level of production - allows to reduce the cost due to increase labor productivity. The second group is associated with raising the level of organization of production, labor and management. These factors contribute to lower costs as a result of increased production of goods and services. The third group is rational use and saving material resources in the material flow of the logistics system, which is achieved through the use of more progressive and cheap material resources. Finally, the fourth group of factors includes external factorssuch as structural changes in the range of products and services, changes in market prices, market demand, etc.
Consider the features of the calculation of the main indicators that are directly exposed analysis in assessing the effectiveness of the enterprise generally. These indicators include world practice profitability and cost, financial condition, as well as financial and resource management.
Profitability ratios demonstrate the ratio of profit to costs, investments, investment costs, i.e. characterize the share of profit per unit of investment:
profitability of products (services) R npj, those. the ratio of the profit of the product (P;) to the cost (C) of the unit of output,%: 
This indicator is used to identify the most profitable products (including logistics services);
economic return on assets (R f), i.e. the ratio of the amount of annual profit (P year) to the assets of the enterprise (K a) or the sum of the main (K main) and working capital (K rev) capital,%:
Level I f characterizes the effectiveness of the company (use of assets), i.e. shows the share of profit attributable to $ 1 of assets. P year includes retained earnings (P ba11) plus interest on credit attributable to cost of sales;
return on equity of the company (I sk), i.e. the ratio of the net annual profit of the company (after tax) to the amount of equity at the end of the reporting period (To S),%:
return on equity (/?,%) characterizes the effectiveness of both equity and borrowed capital (loans, borrowings, loans) of the company and is calculated by the formula:
According to the same indicators, it is possible to determine the profitability of the logistic activity of the company and the efficiency of the use of resources in L. C. However, it is necessary to take into account changes in the composition of funds that are taking place over time. The balance sheet of the enterprise at the beginning and end of each reporting period reflects the cost data on fixed assets - initial cost, depreciation (amortization), residual value.
During the year there is a movement of fixed assets (disposal or receipt), so their presence in accounting is shown monthly. The value of fixed assets at the end of the period (K of k) is determined by the balance sheet scheme:
where K 0 f beg - the value of fixed assets at the beginning of the period; to 0f p - the value of acquired fixed assets; to 0f in - the value of retired fixed assets.
The cost of purchased equipment includes: purchase price, transportation costs, insurance, installation, installation, commissioning.
To assess the level of use of fixed assets, you must have information about the average annual value of fixed assets (K srof).
where K about f beg - the value of fixed assets at the beginning of the year; to 0f to - the value of fixed assets at the end of the year.
In the process of doing business (including in the field of logistics), it is necessary to regularly evaluate the level of use of equipment with the help of capital productivity ratio (? Ph).
Capital productivity is characterized by the ratio of the annual volume of sales (revenue 0 year) to the average annual value of fixed assets (K), i.e.
Each company, based on their own characteristics, sets an acceptable level of capital productivity (benchmark) and, in the process, seeks to increase it.
Important characteristics of the operation of equipment as an active part of fixed assets are the coefficients of extensive (A, „) and intensive use (to „„„„).
to characterizes the loading of equipment in time:
where TF act - the actual time of the equipment;
T max - the maximum possible (normative) operating time of the equipment.
to ntens characterizes the level of achievement of the design productivity of the equipment: 
where b fact is the actually achieved productivity (output per unit of time);
Q nrinev, - design (passport) productivity of the equipment -
The most important component of fixed assets of pharmaceuticals are production facilities. To assess the level of use of the areas used indicators of removal of products (services) from 1 m 2 area.
An important element of drug analysis is the definition of cost-intensive (k s), which shows the share of the cost element (C (.) in revenue (B), i.e.
For example, the indicators of cost renting capacity (including warehouses):
The coefficients such as salary and cost-intensity of sales operations, the share of company-wide (company-wide cost-intensive) and logistics costs are similarly determined.
An important indicator is rate (coefficient) of profit,or commercial margin (p), which reflects the level of competition, pricing tactics, market strategy, efficiency. It is defined as the ratio of annual (gross) profit to revenue (sales), expressed as a percentage, i.e.
Profit (П „) is equal to the sum of sales proceeds (()„) for
deducting the cost of sales (C) without interest on credit attributable to cost.
The rate of profit allows you to determine the ratio between costs and revenue. The stability of the rate of return is determined by the following factors:
- lack of competitive pressure;
- maintaining production and company costs
in a given range of values;
- the constancy of the average level of supplier prices;
- a change in profit margins for certain types of products (services) that do not affect the average level of profit margins for the firm as a whole, i.e. in the entirety of goods sold.
For rate financial condition of the company the company’s ability to repay its current obligations (debts) in a short period is determined. The repayment of current liabilities (short-term payables, obligatory payments, etc.) is carried out from the current assets of the enterprise (cash, cash balances, stocks of materials, etc.). In practice, three main indicators of financial condition are used. The ability of the company to pay for its short-term obligations is associated with liquidity. An enterprise is considered liquid if it is able to fulfill its short-term obligations by selling current assets (current assets).
Liquidity indicators include:
- total liquidity ratio (& about l), i.e. coverage ratio, which expresses the ratio between current (current) assets of the company (W Q ^ and short-term (current) liabilities (K liabilities), i.e.
In world practice, the normative range of coverage is 2-2.5, however, industry-specific business features can affect this value. So, if the volume of work in progress is insignificant (or absent), then the total liquidity ratio may be less than 2.0. At the same time, the minimum required coverage ratio should be at least 1.0 - otherwise the company will be declared insolvent.
This ratio is necessary for planning the general financial condition of the company for the coming period, as well as for determining rational (economically feasible) absolute values \u200b\u200bof current assets and short-term liabilities.
As you know, working capital can be quickly sold - highly liquid (cash, securities, receivables) and difficult to sell - low liquid (inventory, incomplete
production, etc.); therefore, in addition to the total liquidity indicator, quick ratio (& bl).
It is similar to the general liquidity ratio, however, it characterizes the company's ability to compensate short-term debts due to highly liquid components of current assets, i.e.
The recommended level of quick ratio, based on their global and domestic practice, is considered to be a value greater than or equal to unity, i.e. K bl\u003e 1.0. However, each company sets a regulatory range of K bl based on the characteristics and condition of its business. The financial condition of the company is characterized by its ability to immediately pay short-term obligations. This solvency reflects the indicator absolute liquidity (^ absl), which is the ratio of the company's cash to short-term liabilities, i.e.
The recommended regulatory range for financially sustainable enterprises is 0.2 - 0.3. In domestic practice, the range of real absolute liquidity ratios is much lower. It should also be borne in mind that low liquidity ratios may be due to the dynamic development of the company.
The ratio between own funds and attracted (borrowed) capital is established using the indicator "The percentage of equity in the total capital (property) of the company", or " equity ratio ” (? own),%:
The higher the share of equity in the balance sheet, the greater the financial independence of the company from borrowed capital. The recommended range is from 0.5 to 0.7. However
if the company is financially reliable and has a good image, this ratio can be significantly lower.
To assess the effectiveness of financial management, indicators are used that characterize the turnover of current assets (stocks), the maturity of receivables and payables, as well as financial flow. Indicator working capital turnover especially important for drugs. It represents the ratio between the value of sales (revenue) and the level of working capital that ensured the receipt of this revenue. The efficiency of the use of working resources is characterized either by the number of revolutions (n o6)working capital (W q6) in a given period (usually a year), or with an average duration of one revolution (T about) working capital:
where br eal - annual volume of sales (revenue);
fr cp about - the average value of working capital for a certain period.
The components of circulating resources that are more significant for medicines are inventories (inventories) and receivables.
The number of revolutions of stocks (p) for an annual period is the ratio of the annual amount of variable costs for the production and sale of products, i.e. direct production costs to the average inventory for the same period:
This indicator characterizes the average duration of the period from the purchase of resources to the sale of finished products in the planning period. A large number of revolutions (short turnover period) indicates the efficient use of material resources, the opposite trend indicates surplus stocks, freezing working capital,
decrease in liquidity of the company, ineffective trade policy, etc.
An important indicator of cash flows is length of receivables repayment period (G db), which characterizes the average term for payment of invoices by customers (consumers) and does not directly affect the amount of cash. In order to determine the average period of return of debts on receivables (the number of turnover of debts), you need to know the value of daily sales (Q) and average receivables (Jv b) per year or planning period, i.e.
The length of the period of repayment of receivables and the time of inventory turnover (characterization) characterize the duration of the freezing of funds and make up the operating cycle (Т’цщщ), i.e. the number of days required for the conversion of inventory (production) stocks and receivables into cash:
The payables repayment period is the time necessary for the company to timely receive the loans and other short-term obligations, i.e. repayment period (7 ^^) - the ratio of the average value of accounts payable (D credit) at the end of the year (planning period) to the sum of the one-day volume of sales of goods for the same period:
The larger the share of debt obligations, the higher the risk for investors, suppliers, and creditors of the company.
The degree of use of existing labor and material and technical resources is estimated by the level of return using the indicator implementation of (production) of products per job
real (# real), i.e. the revenue attributable to one employee, 4 real is defined as the ratio
where (? eal - total revenue for a certain period;
Chrab - the number of employees in the company (all personnel fully or partially employed in a certain period of time).
This indicator characterizes the gross return (productivity) of the employee and allows you to control the ratio between revenue and the number of employees. An increase in the number of employees without increasing sales (revenue) will lead to a decrease in returns. In addition to this indicator, it is recommended to use the indicator for the same purposes. profit attributable to one working for the same period (P beats), i.e.
where P bsh [- total (balance) profit of the company for a certain period (before tax).
The positive trend (growth) of revenue and profit per employee indicates the effective use of personnel.
Reducing the cost of products and services (the share of which in market prices often reaches 80%) is the main source of increasing profits and increasing the profitability of drugs in general and its elements. Logistic costs in the formation of the cost of production and services play an important role. Ways to reduce this type of cost are discussed in Sec. 3 and 4.
Logistics has a high potential for economic efficiency. However, the design and creation of modern logistics systems (LS) requires significant investment. Hence, under the conditions of a constant shortage of resources inherent in any socio-economic system, the problem of evaluating the effectiveness of the use of drugs appears.
Today, there is no single methodological approach to quantifying the effectiveness of drugs. So, the concept of “functional efficiency” is widely spread, which is quantified as a useful effect obtained as a result of the functioning of drugs over a certain period of time. The useful effect is measured by the number of manufactured products, the volume of logistics services rendered, and the amount of profit received.
Assessing the effectiveness of the functioning of drugs by an indicator of functional efficiency is not correct. The most complete judgment can be obtained only with the help of the category of effectiveness as a measure of the results achieved in the process of functioning of drugs and the costs of their achievement.
Another approach is one in which the effectiveness of a logistic operation, a logistic solution, and the functioning of drugs can be characterized by a system of indicators characterizing their quality at a given level of logistics costs.
The main methodological principle in determining the economic efficiency of drugs should be the principle of a systematic approach, the implementation of which involves assessing the economic effect of logistics activities for all participants in a logistics agreement on the movement of material flow from production to final consumption, taking into account their conflicting economic interests, as well as accounting for total costs throughout the entire logistics cycle. The effectiveness of individual logistic operations related to the transformation of material or information flow should be evaluated in terms of achieving the global goal of the functioning of the entire drug and the growth of overall efficiency. The objectives of evaluating the economic efficiency of drugs are:
Formation of the concept of cost-effectiveness of drugs based on a systematic approach;
Identification of effect-forming factors;
Formation of a system of drug performance indicators;
Development of a methodology for quantitative assessment of indicators of economic efficiency of drugs;
Development of a mechanism for distributing the economic effect between the participants of the logistic agreement;
Identification and mobilization of reserves to increase the economic effect of logistics.
The concept of economic growth makes it possible to take the first step on the path from the assessment of drug statistics to dynamics. Opportunities for determining the prerequisites and consequences of economic growth in the development of drugs in dynamics are presented using indicators of logistic activity.
Logistic activity is considered as a complex characteristic of drug behavior (including dynamics), reflecting its level of flexibility to change internal and external environment and the degree to which the system’s potential is used in organizing and managing the flow characteristics of the procurement processes for ensuring production and sales of products. The concept of “activity” of logistic activity is closer to the concept of “intensity” of performing functions, therefore, it can serve as the basis for ensuring the growth of drug efficiency. The structure of the logistic activity indicator of the system (organization, enterprise, etc.) provides for the reflection of three aspects and, accordingly, includes three groups of indicators:
I - a qualitative aspect of customer service (coordination of the level of mobilization of drug potential and demand for products and services);
II - the degree to which the functions of the drug correspond to changes in the internal and external environment in time (dynamic aspect);
III - the rational scale of logistic activities (including compliance with the volumes of purchases, production and sales, capacities, etc.).
A general indicator can serve as the degree of compliance of the logistic activity of drugs with other components of the business activity of the enterprise (marketing, production, investment, etc.)
Any business organization, introducing logistics and forming an appropriate logistic system (LS), first of all, strives to assess its actual or potential effectiveness.
Since the level of logistics service increases the efficiency of the functioning of logistics systems, the calculation of various options for servicing customer orders allows us to determine the maximum efficiency.
Thus, the effectiveness of the logistics system is determined by the availability of stocks, productivity and quality of activities, and the total cost of logistics is directly related to the desired level of productivity. As a rule, the higher this level, the greater the logistics costs.
From the point of view of the consumer, who is the final link in the logistics chain, the efficiency of the logistics system is determined by the level of quality of service for his order. Logistic costs act as an enterprise management tool. Determining the composition of logistics costs contributes to the adoption of economic
ski informed management decisions. Analysis of such costs may allow the company management to choose the most flexible tactics for servicing customer orders. Reducing logistics costs, growth on this basis, the level of profit increase the financial capabilities of the business entity.
The main indicator of the effectiveness of the functioning of logistics systems is the profit, which reflects the results of the entire logistics activity, the volume of logistics services, the performance of the logistics system, the level of costs, the presence of unproductive expenses and losses.
Logistic costs are a qualitative indicator of the effectiveness of the functioning of the logistics system. The quality level of the logistics service is directly related to minimizing losses in servicing customer orders.
When assessing logistics costs, it must be borne in mind that the costs associated with distribution of goods can be divided into two groups:
a) the costs associated with the formation and movement of material flow in the production sector;
b) the costs associated with the process of selling products in the field of circulation.
An integral optimality criterion or criteria for minimizing the total costs of a system are also important. Thus, a generalizing indicator can be represented as follows:
where: - the volume of logistics services for the i-th operation of the j-th function of the k-th order; З- logistic costs.
If we go to remote indicators, then the efficiency of the logistics system will be equal to:
(2)
where: - ?? the effect of performing logistics services on the i-th operation of the j-th function of the k-th order; З- logistic costs.
This calculation does not take into account the level of quality of customer service orders. If an assessment of the service of orders by quality (service) is introduced into the system for evaluating the effectiveness of the functioning of the logistics system, it will take the form
(3)
where: Ek is the efficiency of the functioning of the logistics system from servicing the k-th order; Зk-costs for the quality of service of the k-th order.
The methodology for calculating the effectiveness of logistics systems is the most optimal, because the calculations take into account the influence of quantitative and qualitative indicators.
Using the considered approaches to determining the economic efficiency of streaming process management improves the quality of managerial decisions, contributes to an increase in the return on investment in inventories and to improve the financial results of business entities.
The main criterion for evaluating the effectiveness of the logistics system is the value of the logistics costs in the supply chain. Of course, it does not take into account the dynamics of all processes taking place in the system, taking into account existing relationships, but it reflects the effectiveness of the implementation of the main task of logistics - the optimization of all logistics costs.
This parameter reflects the amount of profit generated by the passage of material flow through the supply chain.
Any of the logistics operations carries certain costs.
Analysis of the effectiveness of logistics activities can be carried out by correlating the profits and losses incurred in the supply chain. The main criteria for evaluating effectiveness include the following data:
Total Logistic Costs
Quality level of logistic service
Organizational Performance
The total duration of the logistics operation
The quality of ongoing logistics activities and the level of logistics services
These criteria are the basis for operational, tactical and strategic planning at the enterprise.
General logistics costs are the sum of the costs incurred in the management and implementation of each logistics operation and each logistics process that make up the logistics activity of the system. Total costs can be divided by their area of \u200b\u200boccurrence:
Internal and external operating costs
Logistic system administration costs
Logistic Risk Costs
Logistic costs can also be classified by functional area:
Fare
Warehouse costs
Cargo Handling Costs
Inventory management costs
Order Management Costs
The cost of operating automated systems
Costs for the formation and maintenance of stocks of raw materials
Costs for the maintenance and sale of finished products
However, the main, more significant costs are inventory management and transportation costs.
The next criterion for evaluating the effectiveness of the logistics system is an indicator of the quality of the logistics service provided.
Since the quality of the logistics service is possible to evaluate only in the process of its provision, there are problems with assessing the quality of the services provided. Therefore, quality is mainly determined by assessing the satisfaction of customer expectations. Typically, the following parameters are the criteria for evaluation:
Compliance of the terms of service with the terms stated by the client
Guarantees for the services provided
Completeness of fulfillment of contractual obligations
Ease of contacting a service provider
The correctness of the staff in the provision of services
Another criterion for evaluating the effectiveness of the logistics system is the duration of the logistics processes. This is the total lead time.
The overall system performance is evaluated using some criteria:
The number of satisfied applications for a certain period
Freight shipments per unit of storage capacity and cargo capacity of vehicles
The ratio of logistics costs per unit of invested funds
The ratio of logistics costs per unit of product produced
The next indicator of the effectiveness of the functioning of the logistics system is the indicator - return on investment in the logistics infrastructure. Reflects the effectiveness of invested funds in logistics units, such as:
warehousing (warehouses of various types and purposes, freight ter and terminal complexes);
transport units of various modes of transport;
transport communications (roads and railways, railway access roads, etc.);
repair and support units serving transport and storage facilities;
telecommunication system
information computer system
In general, to assess the effectiveness of the logistics system, it is necessary to evaluate it as a whole organism, with functioning links both within the system and outside it. Based on this, the system should be considered as a system with effective feedback, figure number 6.
Figure 6 - Logistic system with effective feedback
Consequently, the effectiveness of the logistics system is reflected in the availability of stocks, productivity, quality of the logistics service provided, as well as the effectiveness of investments in the infrastructure of the system.
State budgetary educational institution of secondary
vocational education in the Moscow region
"Moscow Regional College of Humanities"
specialty 02.28.03. Logistics Operations
Practice Report
Evaluation of the effectiveness of logistics systems and control of logistics operations
Performed:
Ermakova K.V.
Checked:
Mikhalchenkov V.M., Kozlova E.V.
Serpukhov, 2015
Training diary
PM 04 "Evaluation of the effectiveness of logistics systems and control of logistics operations"
Student Ermakova K.V.
Groups 02/28/03. - 82
The period of practice 02.02.15-08.02.15
Place of practice of LLC O O KEY
Completed by: Ermakova K.V.
Checked: Mikhalchenkov Vladimir Mikhailovich
Kozlova Evgenia Vladimirovna
Serpukhov, 2015
price discount sale warehouse
Date Types and contents of work Number of hours 02.02.151. Briefing on safety and labor protection in the organization 2. The study of the formation of selling prices. Studying the formation of discounts and margins. 3. The study of the formation of the planned cost of the nomenclature 4. Description of the counterparties price803.02.151. Description of work with orders 2. Drawing up a contract 3 4 5. Formation of additional costs upon receipt of goods and materials 8080.02.02.151. Making wholesale sales 2 3 4. Reporting80.02.02.151 2. Conducting price analysis. Generation of reports 40.02.02.151. Storage locations of the ITC 2. Carrying out order accounting 3. Quality accounting 4. Moving between warehouses 5. Inventory of the ITC in the warehouse 60.02.02.15 Differentiated classification2 TOTAL36
Student: K. Ermakova
Feedback characteristic
3rd year student, specialty "Operational activity in logistics", groups 38.02.03-82, Ksenia Ermakova, passed training practice at O \u200b\u200bKEY LLC from February 2, 2015 to February 7, 2015.
Practice Results:
.The degree of implementation of the practice program is excellent.
.Characteristics of the intern's work during the internship period.
During the internship at O'KEY LLC, KV Ermakova showed a good level of theoretical training. She approached all tasks in good faith and with responsibility.
Evaluation of the practice and the quality of the design of the diary and report deserves an excellent rating.
Organization Practice Leader
College Practice Leader
Introduction
Formation of selling prices
Formation of discounts and margins
Counterparty price description
Description of work with orders
Preparation of contract
Formation of an invoice for payment
Posting of goods and services
Making wholesale
Reviewing Sales Manager Functions
Customer Data Management
Reporting
Registration of conditions under contracts
Price analysis
MC storage locations
Order accounting
Quality accounting
Moving between warehouses
Inventory of goods and materials in stock
Conclusion
Applications
Introduction
The most pressing problems of modern science and practice include the problem of organizing logistics at enterprises, including at the level of transport companies.
The current economic conditions have been significantly affected by the global financial crisis, therefore the importance of logistics is increasing. Five factors can be identified that determine the relevance of logistics in this context. Firstly, the economic factor. Secondly, the organizational and economic factor. Thirdly, the information factor. Fourth, the technical factor. Fifth, state support for the processes of product distribution. In modern conditions, the problem arises of regulating the processes of product distribution at all levels. Today, following logistic approaches and developing horizontal economic ties, enterprises compete with each other in the process of servicing customers at the lowest cost. A reliable tool for increasing competitiveness are logistics methods.
The purpose of training practice is to acquire and learn practical skills in solving problems in the conditions of production and business activities of the company in the process of independent work (for example, OOO “O KEY”).
consider the theoretical foundations of the organization of logistics in the enterprise;
identify the features of transport logistics, analyze the specifics of the logistics of transport companies during the economic crisis;
to analyze the transport company LLC "O" KEY ";
formulate proposals to improve the organization of logistics in the company "O" KEY "and evaluate their effectiveness;
formulate conclusions.
Formation of selling prices
Free selling prices are set by agreement of the parties. So, for consumer goods, these prices are agreed upon by manufacturing enterprises with wholesale organizations, retail organizations, etc.
Free selling prices are fixed in price approval protocols or in contracts for the supply of goods. The practice of indicating agreed prices with the buyer in other documents (telegram, telegram, telex, telefax, etc.) signed by the head of the manufacturer.
Free selling prices include cost, profit, value added tax on certain goods, excise tax. The size of profit depends on the level of price coordination.
The procedure for calculating the free selling price can be considered in the following example:
Domestic producer, O KEY LLC, produces excisable goods - alcoholic beverages. Let the cost of goods be 2000 rubles, profitability calculated as the ratio of profit to cost, 25%, excise tax - 5%, VAT - 18%. Hence, the profit is 500 rub. (2000 × 0.25), excise tax - 125 rubles. [( 2000 + 500) × 0.05], free selling price (without VAT) - 2625 rubles. (2000 + 500 + 125), VAT -472.5 rubles. (2625 × 0.18), free selling price with VAT presented by the manufacturer to the buyer (wholesale or retail) - 3097.5 rubles.
When determining free selling prices, quality, consumer properties of products, market conditions, and transport factors are taken into account. Free prices can be changed by agreement of the parties depending on changes in prices for raw materials, materials, wages and other factors affecting the formation of costs and prices.
Table 1.
The structure of the free selling price of domestic goods
The cost price is 2000 rubles. Profit - 500 rubles; Excise tax - 125 rubles; VAT - 472.5 rubles.
Free selling price
(without VAT) - 2625 rubles.
Free selling price
(including VAT) -3097.5 rub.
Sometimes enterprises, in violation of antitrust laws, dictate prices that significantly deviate from the level prevailing under the influence of supply and demand. We are talking about monopolistically low and monopolistically high prices. As a rule, such prices are set by "monopolists", i.e. business entities that occupy 65% \u200b\u200bor more in the market of a particular product. Sometimes business entities that occupy from 35 to 65% of the commodity market are also referred to as “monopolists”, however, in this case, the antimonopoly authorities must prove the dominant position of this entity by examining the specific situation.
By setting a high monopoly price, manufacturers seek to compensate for unreasonable costs, or in order to obtain additional profit as a result of a decrease in the quality of goods. Monopoly low prices are dictated most often by the buyer in order to obtain additional profit or compensation of costs at the seller’s expense. Such prices can also be set by the seller in order to gain more market share and crowd out competitors.
The task of the antimonopoly authorities is to identify such prices, promote the development of commodity markets, limit, prevent, suppress monopolistic activity and unfair competition. For violation of antitrust laws, fines are applied.
2. Formation of discounts and margins
A real discount is an opportunity to buy a product or service for less money. The discount makes it possible to formulate special prices for individual customers, motivate customers for volumes, etc.
The entrepreneur must be able to analyze the situation with discounts. On the one hand, the discount activates sales, and on the other hand, we receive income significantly less than planned.
Discounts represent a reduction in the price of goods and services when it is necessary to differentiate a single offer price for different buyers. In this case, either the absolute value or the interest rate on the offer price is deducted from the actual price. Discounts allow for a more flexible pricing policy. The popularity of discounts is most often explained by their psychological effect. Clients feel that they are preferred, they get the impression that buying discounted goods and services is especially beneficial for them.
Discount purpose
Increase in sales (quantity discounts);
Regulation of receipt of orders over time (temporary discounts);
Strengthening communication with customers (discounts for "loyalty");
Expanding the benefits of streamlining production and marketing;
Preferred customer service;
A better offer of goods;
.Price differentiation.
table 2
Discount systems for intermediaries and end consumers
Discount systemsFunctional discounts Discounts for quantity Temporary discounts Discounts for "fidelity" Discounts for cash payments Special discountsSingle discountsDiscounts for staff Initial sales discountsDiscount discountsDiscount discountsDiscount discountsDiscount discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts Discounts processing stages Discounts for events Discounts for premature riobretenie
An entrepreneur can provide one or several discounts at a time. Well-known customers require a number of discounts from some enterprises.
Functional discounts - These discounts are given to those sellers who perform part of the functions of selling the products of the supplier. With such remuneration, trading expenses should be covered.
Quantity discounts - In this case, a reduction in price is offered to buyers of large quantities with each delivery. Quantity discounts should stimulate the purchase of large quantities in one order. Thus, the supplier can reduce the costs per order, and reduce the costs of placing orders. These discounts are provided in value or kind (delivery of an additional quantity). The quantity discount is also a bonus, which is most often given once a year for a certain amount of purchased goods. The basis for calculating the bonus is the level of sales reached at the end of each year to a specific buyer in physical or value terms.
Temporary discounts - Temporary discounts are granted if orders arrive at certain times or in precisely defined periods. Thereby, a uniform distribution of the supplier’s sales volumes is achieved as much as possible throughout the year. These discounts are also offered to sell certain older models. The same price reduction may be offered for premature purchase of seasonal products.
Discounts for "fidelity" - Discounts for "fidelity" are provided for long-term economic relations. If a customer buys certain products within a specified period from one supplier, he may also receive a discount for “loyalty”.
Cash discounts - These discounts are offered to expedite the process of receiving payments. They can be provided for quick payment of bills. Cash discounts are used in the same way as cash discounts (discount on early payments).
Special discounts - there are many types of special discounts, for example, a discount for personnel working at the enterprise. The discount can also be established for certain groups of people, including on a professional basis, then they talk about discounts to federal and local officials, members of unions or for further processing of goods.
Trade margin - the amount of money by which the seller increases the selling price compared to the purchase price for himself.
Basic premises, principles and methods of pricing policy formation at trade enterprises.
First of all, after finding out in what range of the consumer market a retail margin can be formed, i.e. We will determine the possible boundaries of his maneuver in the formation of his pricing strategy.
Figure 1 - Formation of trade margins
Figure 1 shows that the lower limit for the formation of the trade margin of retailers are the prices of the wholesale supply of goods on the market, determined by the prices of its manufacturers and wholesale intermediaries. The upper limit for the formation of the trade margin of retailers is the demand prices of the final buyers of the goods.
Along with the external borders of the possible range of formation of the trade margin of the retail trade enterprise, we also consider the composition of its internal elements.
Trade margin of the enterprise consists of three main elements:
Amounts of distribution costs associated with the sale of goods;
The amount of tax payments included in the price of the goods, i.e. paid directly from the income of the trading company (these include value added tax, excise tax, customs duties and duties;
Amounts of profit and sale of goods (before deduction of taxes from it).
Reducing the level of distribution costs (i.e., their size in the price of each product) can be ensured by increasing the volume of sales of goods, the implementation of internal reserves for their savings and other areas of economic activity. The reduction in the amount and level of tax payments included in the price of the goods can be achieved by improving the assortment policy of the enterprise, refusing to import a number of goods, implementing a more effective tax policy (making fuller use of the system of tax benefits) and other measures. A decrease in the level of the first two elements in the price of goods allows us to form a higher profit margin (profitability level) within the range of the trade margin, i.e. implement a more effective pricing policy.
Formation of the planned cost of the item
The effectiveness of the trading activity of the enterprise and the work of the enterprise as a whole is largely determined by the pricing policy. To help users solve this problem, a special pricing subsystem is included in the configuration.
The configuration contains a set of mechanisms that allow you to perform the following functions:
storage and automatic updating of supplier price information;
storage of information about the selling prices of the enterprise;
setting margins and discounts on the terms of sales (where margins and discounts may be on the amount of sales, in-kind, cumulative);
mechanisms for calculating some prices based on other prices;
formation of a price list.
Information about the selling prices of the enterprise is entered into the information base with special documents "Setting the prices of the item".
The infobase stores several selling prices for each item of the item, which are classified by price type. You can enter the following types of selling prices: wholesale, small wholesale, retail, etc. Users can add new types of prices.
For the convenience of pricing policies, the following categories of selling prices are provided:
Base prices. These prices are set for each item only manually. These prices are user-defined and stored in the system. When accessing these prices, the system takes the last time value.
Estimated prices. As well as base prices, estimated prices are set by the user and their value is stored in the system. The difference is that for these prices there is an automatic way to calculate them based on the data of base prices. That is, the estimated prices are obtained from the base by some procedure, for example, by increasing the base price by a certain percentage mark-up. Regardless of how the calculated price was ultimately obtained, the system stores only the resulting price value itself and the type of base prices based on which the calculation was made. Settlement prices can be wholesale and retail prices obtained on the basis of factory prices or on the basis of the planned cost of production. The estimated price can be set discretely at intervals of the base price, for example: if the base price is from 2 cu up to 2.5 cu - sale at a price of 100 rubles, if the base price is from 2.5 cu up to 3 cu - sale at the price of 120 rubles.
Dynamic prices. The values \u200b\u200bof these prices are not stored in the system, only the method of calculating them is stored. These prices, as well as estimated prices, are obtained from base prices using special mechanisms. However, the calculation results are not stored in the system; the calculation is performed immediately at the time of accessing these prices. This allows you to use prices if selling prices are tightly linked to the base price, which changes quite often. The dynamic price can also be set discretely at intervals of the base price.
For dynamic prices, a percentage of the discount or mark-up must be indicated, for which base prices will be adjusted when calculating. For estimated prices, the discount percentage will act as the default value, which can be redefined in the price calculation process.
The type of price planned cost is not intended for buyers, but for internal control of selling prices of an enterprise in order to exclude cases of unprofitable sales when, as a result of applying discounts, the selling price falls below the cost level.
The sale of goods to the buyer is carried out according to one or another type of price. The type of price is selected at the beginning of the procedure for filling out a document for the sale of goods. After that, in the process of filling the tabular part of the document with specific items of the nomenclature, prices of the selected type will be automatically substituted.
Prices can be adjusted by the sales manager. In addition, the mechanism of additional discounts or extra charges may be applied to prices.
Discounts are set by a special document.
The document sets the discount value in percentage terms, validity period, terms of provision. The following discount conditions are possible:
The discount is provided for a specific list of items and a specific list of buyers;
The discount is granted upon reaching a certain amount of money according to the sales document;
The discount is granted upon reaching a certain quantity of one product in the document;
The discount is provided for a certain type of payment (for example, in cash);
The discount is provided on discount cards;
A natural (bonus) discount is assigned if, when purchasing a certain list of goods, one of the goods is given to the client as a gift, that is, free of charge. For example: "When you buy 2 pairs of shoes cream for free."
When generating a sales document, selling prices will be automatically adjusted if the condition for providing any discount is fulfilled.
Discounts can be provided both at wholesale and retail sales.
It is convenient to view information about the prices of the enterprise using the processing "Printing the price list".
For distribution to customers of the enterprise, the price list can be printed or converted into a MS Excel file.
Information on suppliers' prices - purchase prices can be stored in the information base and updated when recording documents recording the receipt of goods. In addition to purchase prices, other types of prices of suppliers and other contractors can be entered into the information base - wholesale, small wholesale and retail. Thanks to this, users have the opportunity to compare the selling prices of their company with the selling prices of competitors.
Counterparty price description
For each counterparty, several types (categories) of prices can be entered.
Each type of price for the counterparty is the following description:
name of the price type (for example, purchase price);
price currency (reference information on the currency in which prices of this type will be set; in the process of entering prices, the currency value can be changed for each price);
price indication method: price includes or does not include VAT;
arbitrary textual description of the type of prices.
Counterparty prices can be set for any unit of measure defined for an item of an item.
For the correct comparison of counterparty prices with the assigned prices of the company in the directory "Types of prices of the counteragent counterparties", it is necessary to enter the type of prices of the nomenclature with which it is possible to make a correct comparison of counterparty prices.
For instance. For suppliers, the purchase price can be used as the comparison price, and the wholesale price of competitors is better compared with the wholesale price of the company.
Price values \u200b\u200bfor each type of supplier or competitor price can be specified manually in the document “Setting Counterparty Prices”. However, the system can configure automatic updating of supplier prices when processing documents for goods receipt.
To do this, in each document fixing the arrival, you can indicate the need to replace the prices in the system at that time with the prices of the goods received. To do this, in the "Prices and Currencies" dialog box, select the "Register supplier prices" flag.
By default, the sign of the need to update prices can be set in the user’s default settings.
Another way to specify supplier prices is to record prices in supplier contracts. Such contracts are called contracts with additional terms of delivery. The document "Terms of delivery under agreements of mutual settlements" specifies which list of items and at what prices we will buy from the supplier. In addition, a number of other additional conditions are recorded. These prices, determined by the terms of the contract, begin to operate from the moment specified in the contract. For each supplier (or competitor), you can create its price list based on the types of prices that are set for it. In such a price list, virtually every column with a price will correspond to one type of price.
Supplier prices can be compared with each other using the Price Analysis report. In a similar way, you can store and compare not only the prices of suppliers, but also prices, for example, competitors. You can also compare suppliers and competitors with company prices.
In the order documents for suppliers and in the documents fixing the delivery of goods to the warehouse, you can specify the type of prices and then the price values \u200b\u200bfor the item will be filled by default with the data from the prices set for this item.
In addition, when placing an order to the supplier, you can automatically select all the items of the item that have ever been purchased from this supplier with the corresponding prices.
It is possible to store prices, including value added tax (VAT). To do this, in the dialog the flag “Prices include VAT” is provided.
Description of work with orders
Order management is one of the most important functions of distribution logistics; its share in logistics costs at the distribution stage is much lower than the share of transport and inventory management. However, the role of this function is very significant.
In fact, it is the management of orders that ensures the efficient promotion of material flows by logistic chains on the way from the producer to the consumer.
In a broad sense, order management is a synthetic function and is inherent in the management of material flows both at the material and technical support stage, and at the stage of marketing of finished products ONE to the priority, it acquires priority only in close integration with marketing functions, therefore it is crucial for all industrial and commercial activities enterprises.
When determining the delivery lot, you must first use the indicator of the optimal order size. It is determined by the formula proposed by FU Harris, known as the Wilson formula
where EOQ - economic order size, units; Co - the cost of fulfilling the order, UAH; Si - the purchase price of a unit of goods, UAH; S - annual sales, units; U - the share of storage costs in the unit price of these goods.
A significant increase in the efficiency of managing streaming processes (material, informational) is provided by paperless order management technology. This is a technology for selecting products to order (applications) in the storage and processing system of the logistics system without the use of paper documentation. A paper document is replaced by an electronic one. On the indicator of the portable terminal used by the picker, the information necessary for work is displayed. Data exchange between work terminals and a local (warehouse) computer can be organized in two ways.
The first method is that in the memory of the terminals of all divisions of the product storage and processing system, the corresponding series and order parameters are loaded. The details of each of the orders are displayed on a terminal in sequence, at the request of the operator. Printers of terminals located in their respective units can print the necessary shipping documents. After the conclusion of the entire series of orders, information about them is entered into the central computer of the logistics system.
The second method is the exchange of information between work terminals and computers via radio channels. This method is advisable in those logistics systems in which there is a high percentage of emergency orders, computers can interrupt the execution of the current order and organize the execution of the priority order without the intervention of the dispatcher of the product storage and processing system.
In both cases, all information about the material flow (its placement, movement, selection, etc.) is entered by the operator directly into the local network without paper media. Then the necessary information on the local network is automatically transmitted to the control center of the logistics system.
All the efforts of production and the marketing (marketing) system of the economic structure can be nullified if the current tasks of physical delivery are not solved at the logistics level.
In this regard, it should be emphasized that the role of logistics in the conditions of economic development in general and market relations in particular is constant, because it helps to solve complex problems and achieve the results expected by business entities.
Logistic management at the distribution stage is carried out in the following sequence:
order management Formation of a portfolio of orders;
establishing quantitative and qualitative parameters of the ordered products, their differentiation according to the selected criteria;
development of a plan for the receipt of finished products from production shops at the sales warehouses of the logistics system, its implementation and coordination;
management of material (commodity) flows in the transport and storage divisions of the logistics system (rationing and inventory management, warehouse processing, preparation for production consumption for customer requirements, packaging, labeling, etc.);
development and implementation of various distribution of finished products;
development of supply plans; Formation of commodity (freight) flows;
management of goods (freight) flows outside the logistics system.
The following logistic decisions take part: a) producers (creating, producing products), suppliers b) transport agencies c) government d) consumers The need for logistics arises in the private and holding sectors.
In the private sector, the consumer creates demand for the products of the manufacturer, which acts as a supplier. He negotiates with transport agencies to transfer raw materials to the enterprise, and finished products from enterprises to markets.
The material flow in the distribution sphere takes the form of finished products depending on the subjects of economic relations involved in bringing resources to consumers, the finished product stream can be presented as goods or as freight (in transport).
The distribution sphere and the procurement sphere are mainly superimposed on each other. The attitude to the material flow and related logistic works and operations depends on the position of the economic entity in relations.
Preparation of contract
Under a warehouse storage agreement, a warehouse (custodian) is obligated for a fee to store the goods transferred to it by the goods owner (depositor) and return these goods intact (article 907 of the Civil Code of the Russian Federation).
The subjects of this agreement are entrepreneurs. So, a warehouse is a custodian - an organization that carries out storage of goods as an entrepreneurial activity and provides services related to storage.
A feature of the warehouse storage agreement is that it is concluded by drawing up and issuing a special warehouse document to the goods owner. In this case, the written form of the contract is considered to be complied with if the conclusion of the contract and acceptance of the goods to the warehouse are certified by a warehouse document.
In accordance with paragraph 1 of Art. 912 of the Civil Code of the Russian Federation a goods warehouse issues one of the following warehouse documents in confirmation of acceptance of goods for storage: a double warehouse certificate; simple warehouse certificate; warehouse receipt.
The difference between warehouse receipts (both simple and double), on the one hand, and warehouse receipts, on the other, is that the former are negotiable securities, while a warehouse receipt is neither a security nor a title document and, accordingly, cannot be transferred to other persons.
The storage agreement is one of the public contracts. This means that he must conclude with anyone who so desires, and on the same conditions for all.
In accordance with paragraph 2 of Art. 910 of the Civil Code of the Russian Federation, the warehouse must immediately draw up an act of detected damage to the goods that go beyond the limits agreed upon in the contract or the usual norms of natural damage, and on the same day notify the goods owner.
There may be situations when the warehouse obtains the right to dispose of the goods transferred to it. Since in this case we can only talk about things determined by generic characteristics, such an agreement also has the signs of a loan agreement, and therefore can be considered as mixed. Accordingly, the rules governing the loan agreement and the rules relating to the storage agreement may apply to it.
Formation of an invoice for payment
Organizations and individual entrepreneurs, providing services, issue invoices for payment. There is no standard form of account, each organization or individual entrepreneur can develop its own form.
For example, you can add: - an item on the timing of payment of the invoice - an item on the customer’s signature in receiving the original invoice - a requirement to provide a power of attorney when receiving goods, etc.
Technical errors in the formation of the account. The omissions and duplication of account numbers are not violations, because invoice for payment is not the primary accounting document.
VAT in the invoice: to allocate or not. In the invoice for payment it is necessary to allocate VAT: indicate the amount of VAT or write that the invoice is issued without VAT (if the organization or individual entrepreneur is on USN). There is no clear requirement to allocate VAT in invoices for payment to the Tax Code of the Russian Federation: VAT is counted by counterparties on the basis of invoices. But if VAT is not allocated in the invoice, this can lead to arithmetic errors in the subsequent preparation of acts, invoices or waybills.
The list of names of goods, works or services in the account. It is advisable to write in the accounts a list of goods, works or services. The situation is similar with VAT: if the list of goods, works or services is not written in the invoice, this can create difficulties in the formation of invoices or waybills. Therefore, it is better to write everything in the invoices so that the information in the contracts, invoices, invoices and waybills is identical.
Posting of goods and services
No enterprise can function normally without a warehouse. Warehouses serve not only for storing inventories, but also for uninterrupted, productive work of production shops and the entire enterprise as a whole. For this purpose, a set of works is being developed that envisages preparation for the acceptance of goods, their posting - organization and placement for storage, preparation for leave and, ultimately, leave to the consignee.
All these operations constitute the aggregate inventory, and it is very important in this case to organize it correctly and rationally. For example, careful acceptance of goods allows you to timely prevent the receipt of missing goods, as well as to identify low-quality products.
Compliance with rational storage methods while maintaining optimal storage conditions and constant monitoring of stored goods ensures their safety and creates convenience for quick selection, contributing to more efficient use of the entire warehouse area.
Proper observance of the goods distribution scheme contributes to the quick and accurate implementation of customer orders. Particular attention should be paid to the error-free and correct execution of documents in order to avoid further errors at all stages of inventory control.
Arrival and posting of goods to the warehouse. The initial stage of the warehouse process begins with the operation of receipt of goods. The number of operations associated with this process and the sequence of execution depend on the size of the consignment and the type of vehicles with which they were delivered to the warehouse.
You should record the time of arrival and the number of goods arriving at the warehouse, which will allow you to correctly plan the necessary measures for the acceptance and posting of goods.
Preparatory operations include the selection of an unloading place that is as close as possible to the storage room, the determination of the required number of workers for unloading and the exact distribution of work between them, the preparation of the necessary number of handling equipment, the determination of storage locations and the preparation of documentation for the design of goods reception and delivery.
Posting methods. Acceptance of goods is the most important component of the warehouse process, which provides for verification of fulfillment of contractual obligations on the assortment, quantity, quality and completeness of goods. It includes operations to check the goods received, register acceptance in the relevant documents and register the goods.
If the goods arrived without accompanying documents (invoice, inventory, specifications, packing labels, etc.), in this case an act is drawn up on the actual availability of goods and which documents are missing.
After receipt of finished products at the warehouse, a stock accounting card is started. Quantitative accounting of goods is carried out according to the names, taking into account the distinguishing features (brands, models, articles, styles, sizes), and in the same units that are indicated in the accompanying documents.
In addition, records can be kept for enlarged groups of goods. The order of inventory of finished products is similar to the inventory of materials. In case of shortage of goods, an act is drawn up with the signatures of those persons who made the acceptance.
Completeness and correct posting. After quantitative acceptance, an unpacking operation is carried out to check the quality of the received goods. This is carried out in order to identify the conformity of the quality of goods received to the warehouse with the special requirements of the standards, technical conditions and conditions of the contract, and for certain products and reference standards.
At the same time, completeness, packaging, packaging and labeling are checked. In case of violations according to the results of acceptance, acts are drawn up confirming the supplier’s failure to comply with the contract. Based on them, claims can be brought against the supplier regarding the elimination of defects in the delivered goods, compensation for losses, and the like.
The formation of additional costs upon receipt of ITC
Additional costs for the acquisition of goods and materials include the costs of procurement and delivery of goods and materials to the place of their use, including insurance costs.
The costs associated with the acquisition of materials should be included in the actual cost of materials (according to RAS 5/01 "Accounting for inventories"). The costs associated with the acquisition of goods may also be included in the purchase price of goods. The formation of a more complete cost of goods, allows you to more accurately determine the price of its sale, but this option for the formation of the purchase value of goods should be reflected in the accounting policies of the organization. Otherwise, the cost of acquiring goods is included in distribution costs.
Additional services related to the acquisition of goods and materials can be provided both by the supplier of goods and materials and by a third-party organization.
Services provided by the supplier of goods and materials. If in the supplier’s invoice, in addition to goods and materials, additional costs and expenses (delivery services, railway tariff, etc.) are indicated, then when drawing up the receipt invoice in the program, they must be indicated on the "Received services" tab in the tab "Name of received services".
Services included in the price of goods and materials. If expenses need to be included in the cost of goods and materials, then in the tabular part of the document the conditional name "Expenses for the acquisition of goods and materials included in the cost" is indicated. In this case, the cost account and analytics do not need to be specified.
After all the names of services are drawn up, you need to include the costs in the cost of goods and materials. To do this, in the "Distribute costs" field, you must specify the method of cost distribution:
"By quantity" - the amount of additional expenses is distributed between the names of the document in proportion to their number;
"By amount" - the amount of additional expenses is distributed between the names of the document in proportion to their value;
"By weight" - the amount of additional costs is distributed between the names of goods and materials in proportion to their weight;
"Manually" - the amount of additional costs is manually allocated by the user.
As soon as the method of cost allocation is selected, the program will automatically generate a list of items and calculate the distributed amounts. This will be done for all distribution methods except manual. In the latter case, the list of items and the amounts to be distributed must be specified manually.
Services not included in the price of goods and materials. If expenses are not required to be included in the cost of goods and materials and should be included in the distribution costs, then when filling out the tabular part of the document, the names of the services received are indicated in the same way as in the document “Services Received”.
At the same time, in the field "Cost account" the account 44-01 "Costs of circulation" is indicated, in the field "Analytics 1 (Person1)" - the cost item "Transportation costs (Costs for trade)", and in the field "Analytics 3 (Person3)" - Kind of activity. A more detailed presentation of the services received is discussed in the chapter "Accounting for Services Received and BPO".
In order for the expenses indicated in the table part not to be included in the cost of goods, in the field "Distribute costs" you need to leave the value "Do not distribute".
Third Party Services
Services included in the price of goods and materials. If the services of third-party organizations need to be included in the cost of goods and materials, then in the program they should be formalized with the document "Services Received" with the operation "Services Received, Included in the Cost of goods and materials". At the same time, in the tabular part of the document, the conditional name "Expenses for the purchase of goods and materials included in the cost" is indicated, and the cost account for this name does not need to be indicated.
The distribution of costs for goods and materials is executed on the tab "Cost Allocation".
In the tabular part of the document on this tab, you must specify the names of goods and materials to which you want to distribute the costs. To do this, in the "According to documents" field, you need to specify the incoming invoices, which were used for receipt of goods and materials, as a result, all the names from these invoices will automatically fall into the tabular part of the document.
To include costs in the cost of goods and materials in the "Distribute costs" field, you must specify the method of cost distribution, similar to the distribution of costs in the incoming invoice.
Services not included in the cost of goods and materials .. If the services of third-party organizations are not required to be included in the price of goods and materials, then in the program they need to be executed with the document “Services Received” similar to other services received. When filling out the names of the services received, in the field "Cost account" you should indicate account 44-01 "Cost of circulation", in the field "Analytics 1 (Person1)" - the cost item "Transportation costs (Costs for trade)", and in the field "Analytics 3 (Person3) "- type of activity. For more information about registration of received services, see the chapter "Accounting for received services".
Making wholesale
Wholesale trade has some features in the field of goods accounting. The specifics of the movement of material resources and resources in wholesale trade is characterized by the need to work with a number of suppliers, large quantities of goods, and, of course, huge amounts of funds.
An enterprise that sells products through wholesale trade must compulsorily maintain strict records for each batch of products and equipment that arrived at the warehouse and, after the sale, left at their destination.
Wholesale sales also require strict reporting on all completed operations and a mandatory analysis of the results.
The complexity of accounting is the need to display all the data, the receipt of goods from a particular country or region, with the obligatory indication of the method of transportation and batch numbers.
In wholesale trade, there is always a peculiar pattern of movement of goods, which, in addition to reporting and indicating the movement of products in different categories, necessarily takes into account the responsibility of the two parties involved in the transaction. Mandatory documents are product passports and product invoices.
During the first cooperation, the obligatory document that the buyer side requires is the conclusion of the sanitary service about the suitability of the product for further use. Documents confirming the receipt of goods and their acceptance are also executed.
Due to the availability of relevant documents, it is possible to compile detailed statistics of goods received and shipped at the warehouse, which allows you to control the movement of materials and equipment within the organization.
Mandatory action in the wholesale trade is the compilation of records of sales of goods. To draw up such documentation, data is used based on the received commodity sheets after the transaction and sale of a group of goods to the buyer.
However, for the most complete display of all current operations and actions, it is necessary to take into account the possibility of using software, which can significantly reduce the time spent on the preparation of the necessary reporting documentation.
As a rule, sales records are compiled in several copies, which allows for both providing them in the form of a sales report, and for internal statistics and analysis. In turn, the use of analytical data in many respects contributes to a more accurate forecasting of trade. Thanks to detailed sales reporting, it is possible to build a model for the further development of the enterprise, taking into account possible adjustments to the level of demand in the market.
Often, a whole department of specialists with the use of automated systems is engaged in accounting, but with small volumes of sales this may well be done by one employee. Accounting for the sale of goods is compiled in several forms, both in detail for each item of goods, and for their groups and the warehouse as a whole.
At the same time, it is important to conduct regular sales records: monthly, quarterly and annually. Based on the data obtained in the future, it will be possible to build a scheme for the subsequent development of the enterprise, paying attention to specialized products that are in greatest demand in the market.
The documents by which the goods are recorded are special summary sheets that display all current sales information. When compiling statements of the consolidated type, invoices are used that are issued when goods leave the warehouse.
The invoice is drawn up in two copies, one of which is transferred to the buyer along with the goods, the second sample remains inside the organization for subsequent accounting and obtaining statistics on the sale. At the same time, each product or product requires a special quality certificate, which indicates the warranty, and which is one of the key documents in resolving disputes.
The wholesale paperwork will require a multi-stage control by which all key information is displayed. Control allows you to avoid various errors, given that with bulk deliveries there may be significant loss of material assets and assets, which in practice are simply unaccounted for. At the same time, sales records should always be checked against stock balances, so that the data obtained can be verified as correct.
Documentation, as a rule, takes up a significant part of the time resources and is a prerequisite for the activities of each company.
Reviewing Sales Manager Functions
A sales manager is one of the most popular professions, because it is this specialist who provides, in fact, the financial well-being of the company. The main task of such a manager is the sale of goods and services of the company, expanding the circle of customers and maintaining partnerships with them. A sales specialist spends most of his working time in negotiations (telephone or personal).
The position of sales manager is in any company, company or organization engaged in a particular type of trading activity. Sometimes employers immediately look for a specialist in a particular area of \u200b\u200bwork, and then the following positions are found in vacancies:
car sales manager (auto parts);
window sales manager;
sales manager of equipment, machinery;
real estate sales manager;
furniture sales manager;
sales manager services, etc.
However, despite the specifics of the goods being sold, the essence of the work of a specialist in the sales department is always the same - to sell the goods, keep the sales volume at a high level and, if possible, also increase it.
The duties of the sales manager are as follows:
Increase sales in their sector.
Search and attraction of new customers (processing incoming applications, active customer search, negotiations, conclusion of contracts).
Maintaining relationships with established clientele.
Reporting on work with current customers and incoming calls.
Consulting on the assortment and technical parameters of the goods (services).
This is a general list of what a sales manager does. In addition, depending on the field of activity, the following items may also be included in the functions of a sales manager:
Acceptance of goods and maintenance of their calculations in the trading floors.
Conducting presentations and trainings on new products and company promotions.
Participation in exhibitions.
Active sales skills.
Experience in the field of sales.
From the applicant who wants to become a sales manager, employers require the following:
Higher education (sometimes - incomplete higher).
Citizenship of the Russian Federation (not always, but in most cases).
Knowledge of PC, office programs and 1C, the ability to work with electronic catalogs.
Active sales skills.
Additional requirements put forward by employers:
The presence of a driver's license category B (sometimes also the presence of a personal car).
Experience in the field of sales.
Skills in the preparation of basic commercial documents (contracts, accounts, invoices, invoices, etc.)
Some employers specifically stipulate that in addition to the necessary skills, the sales manager must also have a good appearance, but this is more the exception than the rule.
Customer Data Management
Today, the consumer has the broadest possibilities, and persistent advertising and Internet access expand his horizons even further with respect to competing products. Companies are fighting for the same customers, and a successful business must ensure excellent customer relationships in order to survive. In a sense, the rise of CRM technology (customer relationship management) and the methodologies that developed in the late 1990s were just a desire to return to the "traditional" customer relationship. Like the good old shops in the past, modern successful corporations gain real and potential customers through the establishment of direct, sustainable and manageable relationships.
However, before forming such a relationship, the company must answer the question: who, in fact, is its customers? This may not be so simple, because with the introduction of various data collection technologies (CRM, ERP, etc.), customer information, as a rule, is replicated across various systems. But each unit may also have its own software products. Thus, the distribution of applications has led to an inconsistent view of customers.
To support, maintain and control relationships and operations with customers, companies invest in special CDI systems - customer data integration tools. CDI is a combination of technologies and processes that implement the integration of information systems in order to ensure mutually beneficial relations between the consumer and the business.
Aristotle was one of the greatest ancient Greek philosophers and is still considered one of the greatest thinkers of all time. As a pioneer in the field of metaphysics, he tried to develop such a method of thinking with the help of which one could study everything that relates to essence.
And while most discussions about client data integration hardly have anything to do with philosophical conclusions, it is important to note that Aristotle’s main problem is still applicable to most companies. Comprehensive efforts to study, catalog, and access information led the thinker to decide that the whole is greater than the sum of its parts. And just as in Aristotelian metaphysics, the integration of client data is connected with everything that can be learned about clients.
Customer data integration provides access to customer information throughout the organization. Useful information is stored on existing systems. But when you combine them using CDI tools, the resulting information becomes more valuable than a simple set of its components.
Another analogy: client data integration systems can be likened to complex puzzles - puzzles with many components, where each individual piece is a specific goal. Regardless of the complexity and detail of the parts, the CDI puzzle will not be completed until they are correctly folded (integrated) and the finished picture appears.
As a result of the rapid development of the market and the emergence of both young companies and well-known large suppliers, the acquisition of a CDI package as a means of providing integrated technology for managing customer data is becoming increasingly difficult. Modern CDI infrastructure is presented in a range from simple tools, such as operational data warehouses (ODS), to complex rules engines operating in real time.
In terms of tactical approaches, CDI solutions can vary from industry to industry. For example, in the pharmaceutical industry, a batch processing method associated with a centralized database may be selected. And for financial services or sales, you will need tools aimed at business processes and providing real-time processing.
In the coming years, most large companies will focus on database-oriented CDI solutions that provide effective and widespread customer representation across multiple channels, business areas and heterogeneous IT environments. During 2006-2007, most companies will switch to a service-oriented CDI infrastructure that provides accurate, complex and timely customer representation.
Successful use of CDI results in:
to significantly expand customer service by understanding their needs;
customer satisfaction resulting from timely products and services;
to the preservation of consumers due to their trust in the company;
to low costs for the acquisition of customers as a result of the use of aggregated data sources in order to better formulate trade and marketing communications;
to more competent decisions regarding proposals, improvements and packaging of products;
to reduce duplicate data, and therefore to improve the quality of marketing campaigns and forecasting;
to improve BI reporting by providing more accurate data, which, in turn, helps to make informed decisions.
Most organizations have sales, operations, support and marketing departments. If these departments have various client databases at their disposal, as well as different ways of recording and archiving this information, it is very difficult to establish client processes and at the same time solve data infrastructure issues.
The main difficulty is that most companies cannot “put together a customer puzzle,” because information systems are isolated and independent. To effectively fill the gap between disparate applications and client information, the CDI system provides a single, accurate and consolidated view of the client. CDI tools collect critical information from client data sources and evaluate its correctness and compliance with business standards. Over time, CDI products update client data using internal and external information, store, manage and maintain it.
Building a client data package requires both the transfer of a large amount of information from ERP, CRM and other operating systems, as well as verification of transactional data and management of client information from “touch points” with clients.
In practice, most of the data is generated in operational systems. The name and address of the client are stored in various operating components that perform the tasks of billing, campaigning, shipping, and others. That is, they are points of contact with the client where basic information is collected.
One approach to maintaining data integrity is to solve the problem at the level of the operating system where the transactions are performed. However, data collected in the operational environment is a by-product of the transaction, and in most cases, the applications used do not integrate with other software tools.
In addition, each application is an independent environment and is optimized for specific needs. And if this data is optimized for the operating system, then for a complete understanding of the client, it is necessary to consolidate consumer information in a single client-centric database.
This leads to a number of problems:
there is no standardization of the names (addresses) and addresses of customers or companies. In this situation, it is impossible to determine the value of the client, since in different databases he may have different representations.
there is no single identifier or method for connecting clients between systems.
incorrect data. Often, special codes are used to highlight unknown data or default data.
expired, outdated data. Data that has been lost or changed over time has no value or meaning.
The goal of CDI is to provide the best information from a number of client systems. Combining systems, you can get information about the consumer from each contact point in all areas of the business.
The goal in this case is to:
solve the problem of duplication and ambiguity of data throughout the corporation;
fill gaps in customer knowledge from external sources;
ensure the extraction of customer data and the creation of an integrated customer base.
Client data integration provides the infrastructure for transforming source data into corporate information resources. The goal is a unified, complete data repository, or customer data hub.
CDI is based on five client data management components:
Figure 3 - Five components of client data integration
These components are harmoniously combined, providing a single technological platform that controls the entire process of integrating client data, from data discovery to the creation of an integrated, accurate and reliable source of consumer information.
Data profiling is the first step for any project, allowing you to discover, analyze and document all sources containing client information. This step also includes frequency and distortion reports describing data characteristics, relationships between tables, analysis of phrases and elements, discovery of business rules. After all sources and characteristics of client data are described, integration can continue.
Data quality is the process of finding and correcting errors. Often the information is incorrect, out of the specified range, incompatible and not consistent with current business rules. The data quality control process leads to standardization that satisfies business rules.
Data integration is exactly the area where CDI tools finally get their main point. At this point, identity management or customer matching is applied to locate the same client in different data sources. A complete understanding of the client requires the collection of all data from all sources. To get a true picture of consumer behavior, you need to remove all duplicates and consolidate all the information. In addition, it is important to provide links between data sources in order to obtain aggregated information about customer relationships.
Linking (also called clustering) is performed at different levels, depending on the need: at the client level, at the family level (for example, all clients with the same address), at the business or corporate level, or for any other combination of attributes .
Data enrichment provides even more beneficial use of consolidated information. That is, it allows you to develop relationships with the client by understanding his needs, preferences and qualities. There are many data sources that provide geographic, demographic, financial, and behavioral information about a business or consumers. Complementing the customer data hub with such information, you can better understand your customers, implement segmentation and predictive analytics.
Data monitoring is the final, non-stop stage of any CDI project. It is necessary to constantly identify and correct problems in data sources, while identifying the processes that led to a deterioration in the quality of information. Unfortunately, due to the changing and dynamic nature of customer information, data management principles never lose their relevance. Quality information requires constant vigilance from those responsible for their verification.
CDI process
Integrating client data from various sources requires different rules and actions. However, the essence of the process remains unchanged. The first step is to recount all systems. Only in this case can problems be identified. Profiling technology is used for this task, which provides methods for analyzing and detecting data.
It’s worth starting with solving simple questions:
What data collection points contains customer information?
How are customer information stored, evaluated and verified?
Which sources contain the best data?
How can I integrate data from different sources?
What customer information is needed? Where can I get it?
Then you need to evaluate the situation and find out the following:
What are the criteria for poor data quality?
What are the true costs associated with incomplete data?
How can harmonized and unified standards be ensured?
Does the data fit into the established business parameters?
Is it possible to consolidate information from various business units?
What types of consolidation are needed?
Armed with the information received, you can find out what business and integration rules are necessary to combine the best data from various sources. The client data concentrator contains high quality information from various systems. The CDI product uses the most accurate and up-to-date client information available for any corporate system. Then these data can be qualified for quality and synchronized with operational systems.
To understand why CDI systems depend on data quality, you need to understand the interconnection of components within the organization that contain client information. The starting point is the absolute number of records and transactions that the system must process. The more records, the greater the risk of poor data quality in the main customer reference file. Each year, the amount of information is growing exponentially. Thousands and even millions of records are stored in many corporate systems, and new information is added daily.
Electronic points of sale, call centers, mailing catalogs, credit card transactions, banking and operational transactions, e-mail are all sources of data. Too much data can prevent organizations from effectively managing and controlling customer information. Sprawling sources leads to questionable, repetitive, and inaccurate customer insights. For example, names and addresses can be described in various ways, so inconsistencies can occur within and between databases.
The problem is complicated by the fact that individual systems can use different numbering schemes to encode client information. For example, the surname and customer number are used in one, and a random number in the other. As a result, for one client there can be several records at once, each of which represents a certain “version” of information about this person.
On separate systems, these different representations of the same client are acceptable, as the operations are performed in different applications. But if information is accumulated in these applications and integrated into a single source of customer information, it is important that these different representations of the same object be consolidated and give a single picture for each specific consumer.
Over time, any data becomes obsolete, as changes occur (product names change, accounting protocols of financial systems, etc.). This is especially true for customer data. Consider the "lifespan" of valuable customer data. A study called “Data Quality and Finalized Profit” by The Data Warehousing Institute (TDWI) shows that: “The main problem is that the quality of the data decreases dramatically over time. Experts say that 2% of the records in the client file become outdated over the course of a month as customers die, get divorced, get married and move. " To project these statistics for the future, suppose the company has 500,000 real and potential customers. Two percent of obsolete records per month will be 10 thousand, and per year - 120 thousand. Therefore, in two years, half of all records will be out of date if they are not checked.
Since the success or failure of a company is based on the quality of customer information, many organizations today choose CDI solutions, with two additional components:
reliable opportunities to improve data quality;
complex identification analysis (identity management.
Using these components, you can improve data quality by identifying and managing client data sets for various sources and applications. The data quality component usually begins with an in-depth profiling phase. The company builds business rules to standardize various attributes, reconcile conflicting data. Names and addresses are checked, as well as demographic data is added to add value to the information.
The second stage - identification analysis, is very important for any CDI event. Its task is to identify whether the client found in various sources is one and the same. This is followed by intelligent integration of client information from a variety of applications and databases. Using this logic, you can connect customers from different applications according to certain parameters (such as address or phone number) and extract the most accurate information.
Reporting
Today, the adoption of sound management decisions is impossible without accurate information on the activities of individual departments and the company as a whole. The introduction of management systems against the backdrop of the rapid development of companies often leads to the fact that the volume of information collected begins to grow very quickly. This creates a new problem - even if the company has established records of data on operations of current activities, this does not guarantee that the mass of these indicators is informative. Excessive low-level indicators can only significantly complicate the analysis.
In addition, in modern conditions, the business requires transparency and openness of the company. This is expressed, inter alia, as a requirement to provide regular reporting prepared in accordance with IFRS or GAAP.
Companies need a permanent mechanism to consolidate huge amounts of data on individual transactions into information that reflects the activities of the company as a whole and is suitable for reporting, allowing adequate decision making. Moreover, this mechanism should allow company managers to analyze information regarding the formation of promising areas of development and assess the consequences of possible managerial decisions. & Decision offers a solution to these problems by introducing a management reporting system, which is a mechanism for processing management accounting data (including accounting data, data from production control systems, etc.), aggregating them and providing them in the form of reports on the activities of units and companies for the period. At the same time, the management reporting system enables users to independently generate reports in the desired analytical sections and conduct its comprehensive analysis.
As part of the creation of a reporting system, the financial statements are transformed in accordance with IFRS for an individual organization and the preparation of consolidated financial statements for a group of companies.
Registration of conditions under contracts
A contract is an agreement of two or more persons aimed at the emergence, amendment or termination of civil rights and obligations. And the content of this contract, as a legal fact, will be the conditions under which this agreement was reached by two or more persons.
Essential conditions
Normal conditions
Random terms of the contract, depending on their legal value
Essential conditions are the most important, therefore they are called essential. The essential terms of the contract are understood as those conditions that are necessary, on the one hand, and on the other hand, and are sufficient to conclude a contract of this type. This means that it is necessary to agree on all the essential terms of the contract. If at least one of the essential conditions of the contract is not agreed, the contract is not considered concluded. On the other hand, if all the essential terms of the contract are agreed, other conditions can not be agreed upon, and without them the contract can be considered concluded. Therefore, we say: on the one hand - necessary, without them it is impossible to conclude an agreement, and on the other hand - sufficient to conclude an agreement. Other conditions may be (both ordinary and random), or they may not be. The main thing is that there are essential conditions.
Essential conditions. What conditions are relevant? First of all, the condition on the subject of the contract, that is, what the parties agree on. Without agreement on the subject of the contract, no contract can be concluded. Therefore, conditions about the subject are an essential condition.
Essential are those conditions that are recognized as such by law, when it is directly stated in the law that such a contract requires the approval of such conditions. This is rare: only for certain types of contracts the law lists conditions that are classified as significant, but, nevertheless, we are faced with a situation where the law says which conditions are significant. In particular, clause 3 of article 455 of the Civil Code states that the terms of the contract of sale of goods are considered agreed if the contract allows you to determine the name and quantity of the goods. But usually the law does not list the conditions that relate to the essential conditions for this type of contract. In this case, when the law does not specify what conditions are material, then those conditions that are necessary for a contract of a given type are recognized as essential, that is, they express the nature of this contract, such conditions without which a contract of this type cannot exist in principle. For example, if we take an insurance contract. Does an insured event relate to material conditions? Of course. Without listing the circumstances that relate to the insured event, it is impossible to submit the terms of the insurance contract. It is insured against these cases, therefore, without listing these cases, the insurance contract is not considered concluded.
Material terms also include any conditions regarding which an agreement must be reached at the request of one party. It is worth at least one of the parties to require the approval of any condition, as it becomes significant and becomes an essential condition.
The usual conditions. Normal conditions are those conditions which are stipulated by legal acts, legal, by-laws, normative acts. They do not need approval and are automatically included in the content of the contract at the time of conclusion of the contract of this type. Often, civil law in dispositive norms lists the usual terms of a contract. The most typical terms of the contract. Over the course of many centuries, participants in civil transactions, as a rule, have concluded an agreement on such conditions. These are ordinary conditions, and the law has fixed them as ordinary conditions of the contract. Parties may change these usual conditions. But if they did not say anything about this condition, then they agreed with the condition that is enshrined in the law, with the usual condition.
Random conditions. A random condition is included in the content of the contract only at the discretion of the parties. These random conditions either supplement the usual conditions, that is, introduce conditions that are not provided for in the law, or change these usual conditions that are fixed in the law. If a random condition is absent in the text of the contract, then this does not affect the validity of the contract. The contract and without it is considered concluded. And thus, the random condition differs from the essential one, where in the event that at least one of the essential conditions is not agreed upon, the contract is not considered concluded.
And if some random condition is not agreed upon, without it the contract can be considered concluded. Thus, the random condition differs from the essential one.
A random condition takes legal force and becomes binding on the parties only when this random condition is included in the content of the contract, that is, the text of the contract, and thereby the random condition differs from the usual condition, which is not necessary to be included in the text of the contract, it is valid since it is fixed in law.
Thus, the random condition of the contract, in order for it to work, must be included in the content of the contract.
If any condition was required to be agreed upon by one of the parties, even the most random, it immediately acquires significant significance and acquires the character of an essential condition.
But here the question arises: how, then, is the essential condition different from the random condition? After all, if a random condition required at least one of the parties to be agreed upon, it acquires significant significance. What is the difference? And they differ in legal value, their legal value is different and this difference is as follows.
The absence of a random condition only in the event entails the recognition of the contract as not concluded if the interested party proves that it demanded that this random condition be agreed upon, but no agreement on this condition was reached. If the interested party does not prove this, then the contract is considered concluded without this random condition. And if at least one of the essential conditions is not agreed, then nobody needs to prove anything, the contract is considered not concluded.
Price analysis
Significant influence on the price has the behavior of competitors and the prices of their products. Each company should know the prices of competitors' products and the distinctive features of their products.
Studying the products of competitors, their price possibilities, interviewing customers, an entrepreneur is obliged to objectively evaluate the position of his product in relation to competitors' products. The correct solution to the question depends on the results of such an analysis: is it possible to establish a higher price for the product than that of competitors, or will the advantage of a particular product be its lower price. It is very important to provide for the response of competitors to the appearance of a new product on the market.
The company may instruct its representatives to make comparative purchases in order to compare prices and the goods themselves with each other. She is able to get the price lists of competitors, purchase their equipment and understand it. She also has the opportunity to question customers how they perceive the prices and quality of competitors' products.
The company uses the knowledge of prices and products of competitors as a starting point for the formation of its own pricing. If her product is similar to the products of the main competitor, she will be forced to set a price close to the price of the goods of this competitor. Otherwise, it will lose sales. When the product is lower in quality, the company will not be able to request the price for it the same as that of a competitor. Demand more than a competitor, the company will get the opportunity when its product is higher in quality. Therefore, the company uses the price to position its offer to the market relative to the offer of competitors.
To make timely decisions in the field of pricing, you need to have reliable information about the course of sales of competitors' products. Here are the main indicators needed to control competitors' prices:
Dynamics of sales in physical and value meters:
in comparison with the previous year;
in comparison with various market segments and distribution channels.
Changes in competitor prices for different groups of goods.
Sales at reduced prices: defined as a percentage of total sales, defined as a percentage of sales at full prices.
The consumer segment that benefits most from lower prices.
Dynamics of marketing research costs.
The position of potential buyers regarding the goods sold.
Dissatisfaction with the proposed price (from consumers, from sales staff).
Changes in the position of consumers relative to a competitor and its prices.
The number of consumers lost in comparison with the previous period.
The main result of the analysis of price information obtained from various sources should be a reduction in the number of unforeseen situations in the field of pricing policy of competitors.
Thus, each firm must know the prices of competitors' products and the distinctive features of their products.
After going through all the described stages of setting the price, analyzing the demand curve, calculating gross costs, knowing the prices of competitors, the company can begin to determine the price of the goods. This price will be somewhere between too low, not providing profit, and too high, preventing the formation of demand.
The methods for calculating prices are very diverse. Consider, first of all, costly pricing methods. Such methods provide for the calculation of the sale price of goods and services by adding to a cost or the cost of their production of a specific value. E.A. Utkin subdivides this set of methods into :) cost plus method;) minimum cost method;) pricing method with a price increase by means of a premium to it;) target pricing method;) method of determining the sale price based on the analysis of the minimum limits of losses and profits.
One of the most common is the cost plus method. This method involves calculating the selling price by adding to the price of production and to the purchase and storage price of materials and raw materials a fixed additional value - profit. This pricing method is actively used in pricing goods of a wide range of industries. The main difficulty of its application is the difficulty of determining the level of the additional amount, since there is no exact method or form of its calculation. Everything changes depending on the type of industry, season, state of competition. The level of added amount to the cost of goods or services that suits the seller may not be accepted by the buyer. Usually, costs are understood as costs, including fixed and variable costs. Costs are also calculated for a specific unit of production, and then determine the average cost, consisting of average fixed costs and average variable costs. Marginal costs are also determined, which make it possible to assess the limits of changes in costs per unit of output in relation to the growth in production and sales.
Many managers prefer to set a relatively high initial price for a product being marketed in order to quickly recover the costs incurred at the stage of its development and introduction to the market when sales volumes are relatively small. However, as sales volumes increase, production prices and sales prices decrease, while efforts are intensified to optimize sales channels to minimize losses in organizing mass sales.
The minimum cost method involves setting the price at a minimum level sufficient to cover the costs of producing a particular product, and not by calculating the total costs, including fixed and variable costs of production and marketing. Marginal costs are usually determined at a level at which one could only recoup the amount of minimum costs.
Selling a product at a price calculated using this method is effective in the saturation stage when there is no sales growth and the company aims to maintain sales at a certain level.
A similar pricing policy is also rational when conducting a campaign to introduce a new product to the market, when one should expect a significant increase in sales of the specified product as a result of offering it at low prices. Good results can be achieved when selling at low prices can lead to an active expansion of sales, which, despite the low price, gives sufficient profit due to the scale of sales.
But with the inept use of the technique in question, the company faces losses. Since the prices are determined by the suppliers of the goods, the demands of the market and the state of competition are not always taken into account. In addition, despite the low price level, the consumer often refuses to purchase this product. Therefore, it is so important to set the price at a level that provides a certain amount of profitability for the company (just above the marginal cost), skillfully combine the target profit with the formation of conditions for the adoption of this price by the target market.
Price markup method. With this method, the calculation of the sale price is associated with the multiplication of the production price, the purchase and storage prices of raw materials by a certain value-added coefficient according to the formula:
Unit cost \u003d Selling price x (1 + Increasing ratio).
This ratio is determined by dividing the total amount of profit from sales by cost. It is also possible to calculate this coefficient by dividing the total amount of profit from sales by the selling price.
Target pricing method. Otherwise, this method is called the method of determining the target price or determining the price in accordance with the target profit. On its basis, the cost per unit of production is calculated taking into account the volume of sales-:, which ensures the intended profit. If the cost price is being transformed due to a decrease or increase in capacity utilization and sales volumes, indicators of the degree of utilization of production capacities are used taking into account the influence of the situation and other factors, after which they determine the selling price per unit of production, which under these conditions would provide the target profit. But with this method, the price is calculated based on the interests of the seller, and the buyer's attitude to the calculated price is not taken into account. Hence, this method needs some adjustment to take into account whether prospective buyers will purchase this product at the estimated price or not.
Therefore, it is so important to determine prices with a focus on demand, taking into account the state of competition in the market. Although I want the calculated price to cover the cost and target profit, but if it was determined ignoring changes and demand requirements that reflect the purchasing power of the market, this circumstance often becomes the reason for the disruption of the company's financial plans. If the differentiation of the respective goods and services is accepted by the buyers, then it is possible to control and regulate the selling price, to determine it at a level that ensures maximum possible profits for
Further, a method for determining the sales chain based on the analysis of the minimum limits of losses and profits is possible. In the conditions of a developed competition market, the concept should be defined: this price is acceptable or not, since in such conditions market prices are prevailing. Pricing based on an analysis of limits is appropriate when the firm aims to maximize profits. But at the same time, the firm should be able to accurately calculate both fixed and variable costs, have the conditions to accurately predict demand. In addition, market demand should be influenced by changes in only or mainly prices, and sales should show the corresponding price level. In fact, it is difficult to clearly define the level of expenses and their differentiation into fixed and variable costs. In addition, market demand is influenced not only by prices, but also by numerous other marketing activities, as well as competitive relations between firms. For this reason, the method of determining prices on the basis of the analysis of limits helps to give only a certain guideline to its estimated level.
We also refer to the method of determining the selling price based on the analysis of the maximum peak of losses and profits, which allows us to determine the volume of production and sales corresponding to the case when the total amount of profits and the total amount of costs are equal. This method is used when the goal of the company is to identify prices that provide the opportunity to get maximum profit.
When using this method, the company focuses on selling the same product at different prices in order to verify in practice how much it will be possible to sell in reality. But will buyers not protest against a situation where they are selling the same product at different prices?
An important role is further played by competitive pricing. When a company takes a monopoly position in the market, it is able to receive the greatest profit. But in conditions of market maturity, many companies appear that are actively introducing themselves to it and developing competition through the implementation of a strategy of differentiation and diversification.
In such conditions, when determining the selling price, a method is effective that takes into account the competitive position of the company and the given product or service, as well as the entire competitive situation in the market. In this case, the price of goods and services sold is determined by analyzing and comparing the capabilities of the goods of a given firm in comparison with competing firms in a particular market, as well as by analyzing and comparing the prices prevailing in the market. Therefore, the method of determining prices with a similar orientation is to clarify the price, taking into account changes in the competitive situation and the competitive position of this company in the market. Here the method of pricing is applied by targeting market prices; method of pricing by following the prices of the market leader company; a method for determining prices based on prices accepted in a given market; prestigious pricing method and competitive pricing method.
The method of pricing by targeting market prices is characterized by the fact that each seller selling this product on the market sets prices based on pricing and the level of prices prevailing here, without violating market traditions. The method of following the usual level of market prices is used in determining the price of difficult to differentiate goods, for example: cement, sugar.
The price set in this way is determined in a special price zone by each firm, as well as the establishment of prestigious prices independently.
Examples of products of this kind of pricing are jewelry, mink coats, cars, black caviar. Recently, an expansion of the range of prestigious products has been characteristic. They have a luxury level of quality. If such goods are sold at low prices, they will become easily accessible and will lose their main attractiveness for the market of prestigious customers. At the same time, one can really expect a significant increase in sales if prestigious products are sold at high prices, but slightly below the current market level. In relation to such goods, it is advisable to set higher prices. This will serve as a powerful incentive for buyers counting on the demonstration effect of the purchased goods, and will serve as the basis for an even higher level of sales. Consequently, for such products it is effective from the very beginning of entering the market to use a policy of high prices and maintaining the image of an ultra-high class. Also, within the framework of prestigious pricing, the establishment of prices for goods sold at a higher level in comparison with the goods of competing firms through the use of the prestige of the trademark and high image of the company.
The pricing methods discussed above, in particular: the methodology of cost additions to the cost of production; methodology focused on ensuring optimal utilization of production and marketing capacities; demand oriented methodology; competition-oriented methodology with the goal of achieving a competitive advantage in the market are key. But in modern conditions, the main emphasis should be placed on ensuring a more active connection of the price policy with the requirements and requests of customers, their solvency, criteria for evaluating values, lifestyle, as well as other elements of marketing - product, distribution and incentive policies.
The marketing approach to the formation of the selling price means that as a basis for determining the level of prices they rely on the requests of the buyers themselves, their ability to purchase a particular product.
Hence, in determining the price, one should not go from the cost of goods, but from the requirements of the market and buyers. It is important to determine the limits of the selling price that are most suitable from the point of view of marketing management, taking into account market competition, dynamics, and the nature of demand.
The use of a combined system of methods for determining the sale price, along with the solution of the problem of developing production technology, management methods that would ensure a high level of quality of goods and the planned amount of profit, is of great importance.
In recent years, paramount attention has been paid to the issues of setting prices for new products and forecasting pricing policies for all stages of the product’s life cycle in the domestic and world markets. Determining the price of market novelty goods is a difficult and responsible task, since the brand of such goods is still unknown to customers, as well as their consumer properties and technical characteristics. In this regard, it is important to create demand for new products from consumers, which will require significant costs.
Even when designing a new product as part of research and development, the company makes large investments in order to achieve a high market effect from further sales. Future-oriented investments will be all the more, the product will be structurally newer; Therefore, it is extremely important for marketers to achieve a quick payback of a product and return the funds invested in it before the product enters the market and at the implementation stage. Two types of product policies are known here: “skimming” and “market breakthrough”.
The first method involves the establishment of high prices for new products and is designed for wealthy consumers. At the stage of introducing a new product to the market, there are no competitors or very few of them. A company introducing a new product to the market has a monopoly position that allows for a high price policy.
The price in this case is determined in such a way as to assess the amount of initial investment in the creation and promotion of a new product on the market and to ensure their reimbursement; it is set at an overestimated level with the aim of organizing expanded sales and increasing the effect of a quick return of funds previously invested in this product. In the future, when sales of this product will not increase, companies applying this policy will go to a certain reduction in the price level, while carefully monitoring the market reaction and attracting additional layers of buyers and consumers at lower prices. On the basis of phased price reductions, firms “squeeze” all market demand, which was originally laid down in a new product, which explains the name of such a pricing policy.
The policy of "market breakthrough" suggests the opposite. The company opens the sale of a new product at a low price, so that the product quickly reaches the growth stage, and in a relatively short time a mass market was created for it. The basis of such a policy is the formation of massive distribution channels. Setting a price from the beginning of sales of a new product on the market at a relatively low level opens up the possibility of achieving a quick payback of the product and guaranteeing a high level of mass sales at an early stage of the life cycle, which allows you to quickly return the previously made investments.
This policy requires caution. Failure to carry it out may lead to difficulties in the reimbursement of previously made investments on the development of a product and its promotion on the market and to the financial difficulties of the company, all the more so since it will be extremely difficult to raise prices for this product in the future, and they can only be reduced in order to keep goods on the market. As a rule, firms, when setting sales prices, resort to using not one, but several pricing methods.
MC storage locations
The role of the warehouse in the work of a modern distribution company is difficult to overestimate. The warehouse is the main production department of the company, and the competitiveness of any distribution company depends to a large extent on its work. If the company focuses on improving customer service in its strategy, then one of the first steps to this will be the optimization of the warehouse. This will not only reduce labor costs for picking customer orders and the timeliness of their picking, but also increase the quality (reduce outsourcing and under-investment) of completed orders.
The main tasks of any warehouse are:
reception of goods and placement in the warehouse,
storage of goods without loss of consumer qualities,
timely and high-quality order picking,
"transparency" and the possibility of an inventory of inventory items.
To solve these problems, the most applicable address warehouse.
An address warehouse is an automated process for optimizing the placement of goods in a warehouse, taking into account the characteristics of the warehouse (size, number of cells, etc.) and the goods (size, type, storage conditions), as well as system management of the loading / shipment of goods.
The use of an “address warehouse” with a wide assortment range is especially relevant, this is typical, for example, for pharmaceutical warehouses.
The following processes are characteristic of a warehouse having an address storage system - “address warehouse”:
Acceptance of goods - acceptance, verification of the conformity of delivery with supporting documents, verification of the integrity of the goods.
Storage of goods - determination of locations (storage locations arriving at the warehouse of goods and materials) for the goods, sorting, construction of optimal routes, placement of goods in the storage area.
Shipment of goods - selection of goods from the storage area, packaging and packaging, control of shipment.
Intra-warehouse movements.
Inventory - in the storage areas it is necessary to provide for the possibility of taking an inventory.
All of the above processes occur with the direct application of the address system.
In general, the address warehouse consists of 3 main zones:
Table 2.
"Main warehouse areas"
An important and indispensable condition for the work of the address warehouse is a clearly formalized scheme of work, which does not allow deviations from the regulation, and an automated accounting system, and personnel. Implemented address storage provides the following benefits:
when setting the task - "to place the goods in the warehouse", the warehouse worker does not need any other information to perform, except for the acceptance certificate, which already contains the storage address for the placement of this goods;
when setting the task of “picking up a specific order”, the warehouse worker does not need any other information than the assembly sheet, which already contains the storage addresses, from where you must collect each specified item;
to carry out warehouse operations, the warehouse worker needs a minimum of information - to know the storage addressing system and the location of the storage areas: reception, storage, assembly and shipment, and accordingly, the simpler the system, the fewer errors due to the "influence of the human factor".
There are two main types of organization of address storage of goods:
.Dynamic storage
.Static storage.
Dynamic storage
In dynamic address storage, a specific warehouse area is not assigned to a specific product name.
Tags: Evaluation of the effectiveness of logistics systems and control of logistics operations Practice Report Marketing
Companies that have organized logistics services at their enterprises must certainly evaluate their performance. It is carried out in the form of feedback - assignments to management units - decision-making by the logistics service - their implementation - evaluation of the results of activities of management units.
There are several assessment methods. Any of them involves a comparison of the results of activity of a particular direction of logistics with the goals set earlier and analysis of costs, productivity or service. Let's consider them in more detail.
Cost method. It is based on the fact that the company establishes a cost criterion for each individual logistics function in the enterprise. The cost criterion can also be set per unit of weight of the product delivered or shipped, the delivery as a whole or a specific order.
By comparing the costs in the complex and in all directions, in accordance with the cost criteria and goals set, the discrepancy in the final results is determined. This makes it possible to make the necessary amendments and additions to the activities of the logistics service.
Productivity method. Evaluation of the effectiveness of the logistics service in its application is quantitative and is expressed, as a rule, in physical units, for example, shipment of products in tons, the fulfillment of a certain number of orders, the supply of consignments of goods in the appropriate configuration
The quantitative characteristics at the “input” are compared with the results at the “output”. The man-hours spent on a certain amount of work are taken into account; the number of personnel involved in these works; the quantity and technical parameters of the equipment involved in a specific scope of work; usable storage space. Estimated total workload in relation to a unit of production.
Service method. According to this method, the criterion is the assessment of the services provided by the following parameters: time (length of service); accuracy (execution on time); sequence (compliance with the schedule of the process); the amount of losses (the amount of damage to the final finished product as a result of loading, unloading, transportation and storage).
The quality of service is becoming increasingly important in the face of increasing competition in both domestic and international markets. The totality of the results of evaluating the services of various companies allows us to identify the priority of an enterprise in the efficiency of the functioning of the logistics service.
Assessment factors
The effectiveness of the work of managers of the logistics service at the enterprise is assessed, as a rule, by three factors: regular management, problem solving, and project implementation. Consider them.
Regular management. Management of daily operations and the implementation of specific goals set by the company in terms of productivity, project financing, many other aspects of logistics.
Solution of problems. The manager’s ability to diagnose problems and find optimal solutions, constantly improve service and increase cost recovery both in time and in absolute value.
Project implementation. The manager’s ability to carry out planned and planned projects, promptly adjust actions on them, contribute to increasing labor productivity both in the enterprise as a whole and in certain areas of logistics.
Companies also evaluate their managers by their ability to find and develop managerial qualities of employees, to interest them in the implementation of various projects.
Performance Standards
The practice has developed standards according to which companies evaluate the activities of the logistics service and their managers. These include;
- Constant monitoring of stocks of goods in the current year and finding the possibility of their reduction in the warehouses of the enterprise and in the distribution system.
- Customer service at the level of 92% availability of the product and its readiness for shipment within 5 days from the date of acceptance of the order.
- Continuous maintenance of the costs of the logistics service at the enterprise at the level of 3.5% of sales this year.
- The share of all types of transportation costs is up to 2.5% of sales in the current year and 2.4% in the next year.
- Reduction of various damage to goods during loading and unloading up to 10% of sales in the current year.
- Maintaining high accuracy of execution of orders on time and the necessary configuration of goods at 98%.
Improving Logistics Management
Firms strive by various means and ways to increase the efficiency of logistics management, for example, focusing on achieving their goals, increasing employee interest, using analytical tools.
Orientation to achieve the intended goals involves the use of technical engineering systems for project planning and monitoring the results of decisions made. Such systems exist in the form of packages and computer programs. Currently, systems have been developed for specific areas of activity of individual services of the enterprise: “workplace of the accountant”, “workplace of the manager”.
Increasing employee interest implies motivation for the best execution of trusted work. It is important to create a normal living and working microclimate in teams, which is facilitated by job satisfaction, encouragement for the originality of decisions made, for conscientious work and dedication to the company.
Using analytical tools allows you to simulate processes - economic (occurring previously at the company, as well as the experience of other companies), simulation (situations that may arise in the future, and options for overcoming these situations). Economic and simulation models should be easily accessible by an employee of the company and designed in the form of computer programs.
In increasing the efficiency of logistics service management at the company, a significant role is played by compliance with the standards listed above. By comparing them with the results obtained in quantitative terms, comparing with the planned activities of the employees of the logistics service is evaluated.
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