The purchase of goods does not involve. Purchasing goods: how to organize an effective supply process for an enterprise or organization

Commercial work begins with the purchase of goods for the purpose of their subsequent sale.

The main task of procurement work is advantageous purchase for satisfaction . Procurement work is one of the most responsible functions. Properly organized wholesale purchases can reduce the likelihood of a lack of sales of goods.

In commercial activities during procurement The organization determines the need to purchase goods and services, identifies, evaluates and selects specific brands of goods and suppliers.

Procurement process includes:

purchase of consumer goods;
organizing the movement of purchased goods;
organizing a change of ownership and location;
collection, analysis and transfer of information to various departments of a trading enterprise (accounting, sales department, transport department).

Purchasing work makes it possible to form an optimal assortment of goods from trading enterprises and influence manufacturers of goods. It is procurement that ensures the effective operation of a trading enterprise.

- this is the acquisition (purchase) of goods for further intended use.

By their economic nature, purchases represent wholesale or small-scale trade turnover carried out by trading enterprises (wholesale, retail) or individuals for the purpose of resale of purchased goods.

The role of purchasing work in the economy

The conditions of procurement work in Russia have changed radically.

In an administrative-command economy there were system of centralized attachment of buyers to suppliers, stock distribution of goods, inequality of economic entities, complete lack of independence and entrepreneurship of sales workers.

The modern era of free market relations is characterized by:

multiple sources of procurement (suppliers);
freedom to choose a partner for the purchase of goods;
freedom of pricing;
equality of partners;
competition between suppliers and buyers;
initiative, independence and enterprise of a businessman when purchasing goods.

Rationally organized procurement makes it possible to:

create a competitive range of goods and retail outlets to meet the needs of target customers;
influence the production of goods in accordance with the requirements;
ensure profit due to the difference between purchase and sale prices.

Product procurement process

The purchase and sale of goods, which constitute the content of commercial relations of trading enterprises involved in the supply of goods, are initial stage in organizing the transfer of goods from the sphere of production to the sphere of consumption.

For wholesale enterprises, making wholesale purchases and sales forms the basis of their business activities. Retail enterprises participating in wholesale trade make predominantly wholesale purchases, which are the most important condition for their main activity - selling goods to the public.

Commercial work on wholesale purchases of goods in market conditions is based on the principles of modern marketing. Commercial workers, using marketing strategies (policies), receive information and, based on it, must determine:

what to buy;
how much to purchase;
from whom to purchase;
under what conditions to purchase.

Decisions on the first two issues should be made in collaboration with specialists from the purchasing department and the marketing department (service), and if there are no marketers on staff, together with managers (sellers) of the sales department and warehouse workers.

Deciding from whom to purchase and on what terms is the direct responsibility of the person engaged in procurement activities.

Merchants receive information:

in which regions the demand for these products (market capacity) is the highest;
where the purchase of products and their distribution can bring the greatest profit.

Commercial firms are guided by results and build their purchasing policies. They enter into long-term agreements with suppliers of those goods for which demand is expected to increase.

Information from marketing services allows merchants to prepare in advance for changing suppliers of obsolete goods to others who have mastered the production of more modern or fundamentally new goods.

In each specific case, merchants take into account the conditions in which the trading enterprise operates, forecast conditions, information support and other factors.

Work on wholesale purchases of goods includes a complex of interrelated commercial transactions. The entire procurement process consists of preliminary, actual procurement and final commercial operations.

TOpreliminary operationsfor procurement include:

studying and forecasting consumer demand;
determining the need for goods;
identification and study of procurement sources, selection of suppliers;
preparation of applications and orders for the supply of goods;
development of pre-contractual requirements for suppliers and delivery conditions.

Procurement operations themselvesinclude:

concluding contracts and one-time transactions for the supply of goods;
clarification of the expanded range of supplied goods;
acceptance of goods and their payment to suppliers.

Final operationsfor purchases include:

operational accounting of the implementation of supply contracts;
registration and presentation of penalties for violation of supply contracts;
control over the progress of wholesale purchases.

Procurement of goods is impossible without study andforecasting The collected information on demand allows you to justify commercial decisions on wholesale purchases of goods.

Purchase of goods enterprise or trade organization - the most problematic stage of the scheme for providing material resources. In the article about choosing the optimal scheme for providing an enterprise with material resources, we described our vision of the idea of organizing accounting, the general concept. In order to minimize the costs of storing goods and materials, but at the same time guarantee the supply of materials for the production or trade process, it is necessary to carry out part of the purchases of goods and materials directly (need -› bought), and part - to replenish stocks that can be quickly used, reducing dependence on possible delivery delays (we need to -› take from the stock in the warehouse -› buy -› replenish the stock).

In this process, the weak link most often is the procurement of goods, works, and services. Let's talk about the purchase of goods for now, but the purchase of works and services deserves a separate discussion. Sometimes, for objective reasons, goods are purchased with a delay, sometimes the purchase of individual goods becomes impossible (for example, the required product is no longer produced). And for those responsible for procurement (suppliers), the presence of such reasons becomes an excuse even where procurement problems are caused by completely different, more trivial reasons, for example, ordinary negligence.

Minimizing these risks is an extremely important task.

It is advisable to describe and systematize the process of purchasing goods in detail, simplify and automate it if possible, recommend/impose clear rules of the game (regulations) on performers, and organize an effective control scheme. To simplify this task, let’s try to identify what parts the process of purchasing goods consists of, and consider the simplified regulations for the purchase of goods. Putting things in order sequentially in several separate, albeit interconnected, processes is always easier than taking on everything at once.

DIAGRAM OF THE PROCUREMENT PROCESS OF GOODS

Most of the actions (stages) that are carried out when purchasing inventory items are of the same type:

calculation of the need for inventory and materials to support the production process or to carry out certain work, for example, to carry out repair work carried out in-house (supply planning);
planning the total need for the purchase of inventories (goods, raw materials, materials, equipment) for each individual customer (for industrial enterprises, departments of the enterprise itself often act as customers, but in a broader sense, especially for trading enterprises, the application can be aimed at satisfying the need and external customers - our buyers);
comprehensive planning of supplies (purchases) for the enterprise as a whole;
selection of suppliers, tender procedures;
supply of goods and materials (registration, control of compliance with delivery conditions, capitalization, ...);
checking the quality of received goods (on commission upon acceptance or during additional inspection, testing, certification, which can be carried out either by the enterprise itself or by external certifying organizations).

But even when the purchase of goods itself is completed, this is still far from the end of the supply process. After all, it is still necessary to organize the movement of goods to the final recipient (for example, from a warehouse to a storeroom, and from the storeroom to a foreman or foreman who will carry out the work). It would be nice to inform customers about received goods, control the speed of receipt, delivery, and at the next stages - the speed of use.

ORGANIZATION OF THE PROCESS OF PROCUREMENT OF GOODS

Most often, these stages of the procurement process are performed sequentially. But there may be a rollback on any of them. For example, if there are supply problems, you may need to look for a supplier again. In addition, at any moment something may arise that could not be predicted, for example, an emergency. This means you need to be prepared for urgent changes to all plans (procurement, supplies/purchases), urgent selection of a supplier and unscheduled purchases of goods and materials.

Each of these stages is extremely important in the overall scheme and has its own specifics. Each stage must be automated so that the entire procurement process works as a single unit.

1. SUPPLY PLANNING

To plan the material support of an enterprise means to decide in advance what goods and materials we will need and in what volumes. The best (probably even the only) way to plan the provision of material resources is to think in advance what we will do (manufacture, produce) and what need for materials is sufficient for us.

It is the rationing of inventories that allows not only to simplify the process of resource planning for the provision and purchase of goods, but also to provide logical mechanisms for controlling inventories (current inventories - for turnover, emergency inventories - for feasibility and availability). The use of standardization in the scheme of providing an enterprise with material resources builds methodological support for planning into the most effective overall process.

In order to record the existing need for goods and materials, we use “orders” - electronic documents with which end consumers order the goods and materials they need. When placing orders, it is extremely important to decide on, i.e. where we will get the necessary goods and materials from. In our practice we use . In addition to purchasing, this also includes an addressable reserve, in-house production and two types of inventories - current circulating stock and emergency stock. More details about our recommended scheme for planning the need for materials and ordering inventory items can be found in the article.

Separately, it is worth mentioning the most important role of orders if the enterprise keeps automated records of all work carried out and actively uses software for planning. It is orders (which, in addition to materials, can also describe work) in this case play the most important role in planning work and monitoring its implementation. However, planning and accounting of work is a separate huge topic, partially also touched upon in our articles.

2. SUBMITTING APPLICATIONS FOR PURCHASE

A significant part of the goods and materials necessary for the enterprise (raw materials or materials for the manufacture of something, for example, for repair work) may be missing, which means it must be purchased. When planning the need for inventory and materials (when placing orders), it is advisable to allocate such materials, indicating the purchase as a source of supply. Such inventory items (those for which procurement will be the source of collateral in orders) must then be included in the purchase requisition, and the acquisition will be planned and carried out based on them.

We will look at the benefits of separate processing of orders and applications in detail a little later. Here are some of the benefits:

undeniable management benefits from a clear understanding of why certain purchased goods and materials are required;
the ability to avoid peak loads with quarterly or monthly procurement planning, because The need for purchased materials is determined by the contractors when placing orders, i.e. constantly, and not once a period;
ease of control of the procurement budget in the context of individual customer departments (financial responsibility centers);
minimizing labor costs for preparing, checking and approving purchase requests.

The purchase requisition is also extremely important for assessing the effectiveness of the organization and conducting procurement (comparing the plan and the actual supply). In this case, control over the implementation of the application can be carried out without difficulty by the customer himself, i.e. division that submitted an application for the purchase of goods and materials. But it is precisely the control of purchases by the customer/consumer, i.e. a person who depends on the availability of the requested inventory items is often the most effective. You just need to give this person the opportunity to promptly see procurement problems and evaluate them objectively.

Within the organizational structure of enterprises, purchase requests are usually submitted by departments that play the role of customers in the procurement process.

3. PURCHASING AND DELIVERY PLANNING

Sometimes it is convenient to separate supply planning and product procurement planning. For example, by a supply plan we consider the plan in the form of “delivery time + delivery volume”, and by a procurement plan it is convenient to understand a broader essence - a supply plan plus money (cost of goods and expected terms of mutual settlements). However, these concepts are often used interchangeably.

In any case, purchase requests from multiple customer departments often contain the same items. Is information about the customer necessary for the procurement and delivery of goods? Perhaps when agreeing on a replacement for possible analogues or when clarifying the properties and characteristics of a product when selecting a supplier. At all other stages of purchasing goods, it is only important for the supplier to know what and in what volume needs to be purchased.

When organizing and planning the supply of goods, it is much more convenient and expedient to work not with tens or hundreds of requests for the purchase of goods from individual customer departments, but with something else, aggregated. For these purposes, it is convenient to use a procurement plan (supply plan). It is the procurement plan (supply plan) that will be this aggregated list of inventory items that must be purchased by the enterprise or organization as a whole.

The procurement plan for inventory resources is an “instruction for action” for the commercial service of the enterprise responsible for the purchase of goods and materials. It is also necessary and convenient for monitoring purchases carried out by the commercial service or individual responsible executors (suppliers), because It is very easy to obtain statistics on its implementation, to obtain items that were not purchased or were not purchased in full.

Highlighting the procurement plan in the inventory procurement scheme provides many other benefits, for example, the ability to organize automatic control over the posting of items not declared for purchase, i.e. to prevent “independent activities” of suppliers during procurement, when they buy “not quite” what is needed (or not at all), or when goods are purchased in an inflated volume.

4. SELECTION OF SUPPLIERS AND CONCLUSION OF DELIVERY CONTRACTS

Regardless of who is responsible for selecting a supplier, be it the procurement economist himself or a representative of a separate department or organization responsible for conducting a procurement tender, it is extremely important to control the timing of supplier selection.

Lack of control over the timing of the selection of suppliers can lead to the fact that the justification for the delay in the delivery of goods and materials will be constantly attributed to problems in finding a supplier. Therefore, it is desirable to have clear and effective mechanisms for analyzing delays in sourcing.

In practice, we use a graphical version of analytics, which seems quite convenient and the most visual - a graph that simultaneously displays the number of positions for which we expect to receive decisions about the selected suppliers, as well as the number of positions for which we actually have such decisions.

5. DELIVERY OF GOODS (DELIVERY, UNLOADING, ACCEPTANCE, REGISTRATION)

Effective organization of supplies is a topic for a separate discussion. The process of supplying goods (raw materials, equipment, supplies) is itself multi-stage, has its own specifics and typical problems that can be identified separately for all stages of delivery: delivery, acceptance, registration of accepted goods.

For example, during the delivery phase it is often useful to track the current location of the cargo, especially if it is going through customs clearance. This can help with organizing the acceptance of goods if warehouses do not operate around the clock.

Registration of purchased goods is also, at first glance, a fairly simple operation. What if you try to ensure the possibility of processing delivery in the shortest possible time, and at the same time achieve maximum control over delivery (compliance of the brought goods and materials with the necessary ones, correctness of the accompanying documents, etc.)?

It is important that trucks do not stand unloaded for days, and documents when transferring inventory items do not take hours to prepare. That is why we recommend “preparing” the delivery in advance, describing it at the stage of agreeing on delivery with the supplier. This allows, for example, to check in advance the compliance of the delivery with the supply plan, to minimize the time it takes to register the receipt of goods when their immediate acceptance will take place.

6. QUALITY CONTROL OF PURCHASED ITEMS

Many groups of goods are not shipped without quality control. For example, for industrial enterprises, such goods and materials may include most types of raw materials (ore, chemicals), electrodes, bearings, shut-off valves.

For some types of inventory items, quality control is carried out directly at the time of acceptance (unloading), and sometimes requires a series of analyzes and measurements, which requires additional time. In addition, such quality control can be carried out either by a special internal division of the enterprise that has a license (for example, a laboratory of the technical control department), or perhaps by an external organization.

Like all other stages, the quality control (certification) stage requires control. Otherwise, materials that are extremely necessary for production may lie in a warehouse for weeks, unavailable for delivery due to incomplete quality control.

If you aim at total inventory control, try to have information at any time about why and why any inventory items are in the warehouse, then the organization of inventory accounting and quality control time becomes a mandatory part of the overall inventory accounting scheme at the enterprise.

In addition to the advantages described, at the quality control stage, with a thorough methodological study of the process diagram, it is possible to significantly simplify the activation of identified quality problems.

7. DISTRIBUTION OF INCOME

Do we always purchase the quantity of goods and materials that is required? Not always. Is one type of inventory always purchased for one internal customer? No, not always either. There may well be a situation where several departments need a hammer or safety glasses at the same time. A situation similar to the above example can occur with raw materials, equipment, and materials.

What to do when we bought less than we needed? Who should decide who to give purchased goods and materials in the first place?

In the automation scheme we use, we give incomplete deliveries that require distribution to technical service providers who are responsible for production. It is they, and not the suppliers or the computer (program), who must make the difficult decision about priority provision in difficult situations.

PROMPT RESPONSE TO CHANGES IN PURCHASING AND DELIVERY PLANS

It must be remembered that no matter how ideal the planning scheme is, there will always be factors that require urgent response and unscheduled procurement. For example, emergency situations or performer errors.

The same mistakes by performers, abandonment of investment projects or other factors can lead to the opposite changes - a reduction in demand and, as a consequence, the need for an urgent abandonment of goods and materials declared for purchase, and a reduction in the supply plan. Otherwise, we risk buying inventory items that are no longer required, which will lie like dead weight in our warehouses.

The presence of situations that cannot be planned does not mean that decisions when agreeing on additional purchase requests or adjustments to the supply plan can be applied in such a situation without understanding the consequences.

It is extremely important to have full information about what led to the need to make changes to the agreed plans and how the decision will affect other factors in the economic life of the enterprise. For example, in terms of the budget, it is necessary to clearly understand how additional costs will affect the cost of production.

The idea of such analysis and control is set out in the article “Prompt response to deviations from planned budget expenditures.”

So is the process of purchasing goods simple? It all depends on how important it is to manage it effectively! If there is a need or desire to purchase goods with maximum efficiency, the accounting scheme described above and recommendations for its establishment can help to achieve results faster when trying to implement such detailed accounting and control at any enterprise: manufacturing, industrial, commercial.

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COURSE WORK

Organization of purchase of goods

Introduction

1. Organization of purchase of goods

1.1 Organization of the purchase of goods as the main element of commercial activity

1.2 Sources of purchase of goods, their characteristics8

1.3 Organization of purchase of goods

1.4 Property liability of the parties for violation of the terms of contracts for the supply of goods

2. Purchasing activities of the store

2.1 Characteristics of the trading enterprise

2.2 Analysis of the organization of procurement of goods

2.3 Monitoring and analysis of fulfillment of contractual obligations for the supply of goods

Conclusion

List of used literature

Application

INTRODUCTION

The relevance of the research topic is determined by the current need, in a market economy, to create and maintain rational and stable commercial relations necessary for the successful operation of enterprises producing and consuming goods or services. The development of the country's market is based on numerous commercial connections that are established between enterprises, associations of sectors of the national economy with consumers of products.

Currently, the well-being and commercial success of any trading enterprise depends entirely on how effective its activities are, and it should be focused only on profitable, cost-effective management, since the enterprise bears full economic responsibility for its decisions and actions.

The organization of commercial relations with suppliers of goods occupies a special place among the tools of commercial activity of an enterprise, since this system represents a set of forms, methods and levers of interaction between an enterprise and consumers of products, expressed in the main activity of forming an assortment of goods.

Operations for the organization of trade processes and their management in order to achieve high economic efficiency of the enterprise are associated, first of all, with the rational organization of commercial relations with suppliers of goods, which contribute to the systematic development of the economy, the balance of supply and demand, and the timely delivery of products and consumer goods to customers. Therefore, every trading enterprise should carry out work to study and maintain commercial relationships with suppliers.

The purpose of this course work is to study the organization of commercial relations between enterprises and suppliers of goods, a detailed examination using the example of Prazdnik LLC.

Based on the goal, the course work has the following tasks:

Study the essence and features of organizing commercial relations with suppliers;

Consider the organizational and economic activities of Prazdnik LLC;

To study and evaluate the effectiveness of organizing commercial relations with suppliers of goods at Prazdnik LLC for the period 2009-2010;

Determine areas for improving the organization of commercial relations with suppliers of goods.

The object of research in the work is the commercial relations of a trade organization, the subject is methods of forming commercial relations in trade.

The object of observation is LLC "Prazdnik" - an organization located in Novosibirsk.

The main research methods are structural and trend analyses.

The theoretical and methodological basis of the study was the works of domestic and foreign economists: V.D. Gribov, M.I. Bakanova, L.P. Dashkova, L.I. Kravchenko. etc.; regulatory documents; articles from periodicals devoted to the problems of developing commercial relations by authors such as Novikov O.A. and Myasnikova L.A., Demin K.S. and others; reporting data of the research object.

1. ORGANIZATION OF PURCHASE OF GOODS

1.1 Organization of the purchase of goods as the main element of commercialeactivity

Commercial activity in trade is based on purchasing work: entrepreneurs use their own funds to purchase goods, which are then converted into cash with some increment (profit).

Commercial work in trade begins with the purchase of goods for the purpose of their subsequent sale.

The main task of purchasing work is the profitable acquisition of goods in order to satisfy consumer demand. Purchasing work is one of the most responsible functions of trading enterprises. Properly organized wholesale purchases can reduce the likelihood of commercial risk associated with the lack of sales of goods.

In commercial activities, during procurement, an organization determines the need to purchase goods and services, identifies, evaluates and selects specific brands of goods and suppliers.

The procurement process includes:

Purchase of consumer goods;

Organizing the movement of purchased goods;

Organization of change of owner and location;

Collection, analysis and transfer of information to various departments of a trading enterprise (accounting, sales department, transport department).

Purchasing goods is the acquisition (purchase) of goods for further intended use.

In a market economy, procurement work in Russia has changed radically.

In an administrative-command economy, there was a system of centralized attachment of buyers to suppliers, stock distribution of goods, inequality of economic entities, and a complete lack of independence and enterprise of sales workers.

The modern era of free market relations is characterized by:

Multiple sources of purchase (suppliers);

Freedom to choose a partner for the purchase of goods;

Freedom of pricing;

Equality of partners;

Competition between suppliers and buyers;

Initiative, independence and enterprise of a businessman when purchasing goods.

Rationally organized procurement makes it possible to:

To create a competitive range of goods from wholesale and retail trade enterprises to satisfy the needs of target customers;

To influence the production of goods in accordance with the requirements of consumer demand;

Provide profit to a trading enterprise due to the difference between purchase and sale prices.

The purchase and sale of goods, which constitute the content of commercial relations of trading enterprises involved in the supply of goods, are the initial stage in organizing the transfer of goods from the sphere of production to the sphere of consumption.

Commercial work on wholesale purchases of goods in market conditions is based on the principles of modern marketing. Commercial workers, with the help of marketing strategies (policies), receive information and, based on it, must determine: what to purchase; how much to purchase; from whom to purchase; under what conditions to purchase.

Deciding from whom to purchase and on what terms is the direct responsibility of the person engaged in procurement activities.

Businessmen receive information: in which regions the demand for these products (market capacity) is the highest; where the purchase of products and their distribution can bring the greatest profit.

Commercial firms are guided by the results of marketing research and build their purchasing policies. They enter into long-term agreements with suppliers of those goods for which demand is expected to increase.

In each specific case, merchants take into account the conditions in which the trading enterprise operates, forecast conditions, information support and other factors.

Preliminary procurement operations include:

Studying and forecasting consumer demand;

Determining the need for goods;

Identification and study of procurement sources, selection of suppliers;

Preparation of applications and orders for the supply of goods;

Development of pre-contractual requirements for suppliers and delivery conditions.

Procurement operations themselves include:

Concluding contracts and one-time transactions for the supply of goods;

Clarification of the expanded range of supplied goods;

Acceptance of goods and their payment to suppliers.

Final procurement activities include:

Operational accounting of the implementation of supply contracts;

Registration and presentation of penalties for violation of supply contracts;

Control over the progress of wholesale purchases.

Procurement of goods is impossible without studying and forecasting consumer demand. The collected information on demand allows you to justify commercial decisions on the purchase of goods.

1.2 Sources of purchase of goods, their characteristics

Sources of consumer goods are:

Industrial and agricultural enterprises, local industry, individual production;

Wholesale and wholesale-retail warehouses;

Supplies from foreign firms and companies.

An indispensable condition for organizing the procurement activities of a trading enterprise is to study the procurement market. To assess the real and potential capabilities of suppliers, the following criteria can be used:

Probability of providing the required range and volume of products;

A commercial document representing a contractual agreement for the purchase and sale of goods is a contract. From the very name of the document it follows that one party is making a purchase, and the other is making a sale. Its indispensable condition is the transfer of ownership of the goods from the seller to the buyer. The contract specifies the content of the contractual terms, the procedure for the execution of mutual agreements and the responsibilities of the parties, and also provides for the following basic obligations:

Name and volume of goods to be supplied;

Quality, completeness, packaging and labeling of goods;

Price and form of payment: etc.

1.3 Organization of purchase of goods

Commercial relations are the relationships that develop between suppliers and buyers in the process of supplying goods. This includes the following relations: economic, organizational, commercial, administrative and legal, financial, etc.

On the trade side, trading enterprises, wholesalers and large retailers participate in commercial relations. Industry is represented by manufacturing enterprises, associations, and combines.

The commercial relations system includes:

Participation of trade organizations in the development of plans for the production of goods by industrial enterprises through the submission of applications and orders;

Commercial contracts;

Monitoring compliance with contractual obligations;

Application of economic sanctions;

Participation in the work of commodity exchanges and wholesale fairs;

Quality control (examination) of supplied goods;

Establishing optimal financial relationships;

Application of administrative legal norms, etc.

In a developed market economy, centralized regulation of commercial relations between suppliers and buyers gives way to independent establishment of relationships between partners. Commercial relations between suppliers and buyers of goods require certain government regulation. Currently, the main regulatory document for regulating commercial relationships for the supply of goods is the Civil Code of the Russian Federation, which sets out the general provisions of contract law, including the concepts and terms of the contract, the procedure for resolving pre-contractual disputes, the procedure for amending and terminating the contract, the procedure for ensuring the execution of contractual agreements. obligations and other rules of contract law.

In addition to the Civil Code of the Russian Federation, a number of laws, decrees, regulations in the field of pricing, requirements for the quality of goods and services have been adopted and put into effect. Measures have been taken to suppress unfair competition and monopolistic activities in the market. Tax incentives and tariffs have been established to stimulate domestic producers of goods and protect the domestic market from unwanted or low-quality foreign-made products.

All commercial communications are carried out according to a single scheme, which characterizes the stages of work. Eight main stages are identified, each of which is isolated due to its target orientation and is subject to a general logic determined by the essence and content of commercial relations.

1. Search and selection of subjects of commercial communication - ensures the meeting of supply and demand through special organizational forms of interaction between recipients and suppliers. Its main content is characterized by the collection and analysis of information about potential suppliers and recipients, and the selection of a direct counterparty from among them. In practice, it is implemented through the use of any existing sources of information, for example, various data banks.

The first stage of commercial communication can be considered key, since it involves not only the search and selection of subjects as such, but also the justification of an effective way of their interaction regarding the exchange of inventory and intangible assets, the determination of the distribution channel, and preliminary study of other issues related to content of subsequent stages.

2. Agreement between subjects on the terms of exchange of inventory and intangible assets, conclusion of an agreement. This is the completion of a transaction by regulating relationships, that is, establishing the rights and obligations of the supplier and recipient. The implementation of this stage of commercial communication occurs on the basis of the use of a system of regulatory legal acts that establish a certain procedure for the transaction.

The execution of the contract consists of the implementation by the counterparties of the rights and obligations arising from each obligation based on the contract. By virtue of a contractual obligation, one counterparty or person acting as a debtor is obliged to perform certain actions in favor of another person acting as a creditor, or to refrain from certain actions, and the creditor has the right to demand from the debtor the fulfillment of his obligations. The nature of the actions that the debtor performs in favor of the creditor is established by the content of the specific agreement.

3. Transfer of inventory or organization of goods movement from supplier to recipient - this stage, to a greater extent than any other stages of interaction between supplier and consumer, is associated with the implementation of logistics operations in relation to the flow of goods. At this stage, the physical movement of inventory items is carried out, including operations for their cargo handling and storage. The purpose of the third stage of commercial communication is to ensure the delivery of goods to the appointed place, at the right time and with the minimum necessary costs. Successful achievement of this goal requires decisions on the following key issues:

How to work with a business partner;

Where should inventory be stored?

What should the stock be?

How should goods be shipped and transported? The fundamental aspects of these decisions are determined largely by the content of commercial relations, based on their objective and subjective “linking”.

The key point at this stage is the organization of goods distribution and, accordingly, the choice of delivery means, if it is not carried out at the second stage, in the process of concluding a contract. An informed choice determines the size of transport costs and, consequently, the prices of goods, timeliness of delivery, the condition of goods at the time of their arrival at their destination, and affects the fulfillment of other terms of the contract.

4. Control over the transfer. The essence of this stage is to organize control over compliance with the relevant terms of the contract and the fulfillment of contractual obligations that determine the movement of the flow of inventory from the supplier to the recipient. Its goal is to identify and eliminate errors and miscalculations made during the organization of goods distribution, promptly detect and eliminate the reasons contributing to the violation of obligations, take measures to compensate for losses incurred and impose penalties.

5. Application of economic liability measures for non-compliance with the terms of the transfer. This stage facilitates the fulfillment of the relevant contractual obligations and, as the name suggests, occurs only if the conditions for the transfer of goods are not met. There are various measures of economic responsibility that ensure that commercial counterparties fulfill their obligations. These measures primarily include: compensation for losses, collection of penalties, loss of deposit; appeal to the obligations of other legal entities - guarantors and guarantors, etc. At the same time, the main form of liability of business entities for failure to fulfill contractual obligations is compensation for losses.

6. Payments for transferred inventory items are carried out with the aim of implementing the principle of remuneration in the exchange process based on the use of one of three forms of consideration (forms of mutual settlements): monetary, in-kind and monetary-in-kind. The difference in forms is determined by the specifics of the equivalent used in the calculations - respectively, money, inventory and intangible values, as well as money and these values in the aggregate. At the same time, the natural and monetary-in-kind forms, as a rule, are widespread only in conditions of a crisis economy, for example, when the purchasing power of the general equivalent unit decreases. The main form of consideration is monetary, in which the transfer of inventory and intangible assets is accompanied by the transfer of money.

7. Monitoring the execution of calculations. By analogy with the fourth stage, it provides for control over compliance with the relevant terms of the contract and the fulfillment of contractual obligations that ensure the implementation of mutual settlements between business entities.

8. Application of economic liability measures for non-compliance with settlement terms. Just like the fifth stage, it occurs only in case of violation of the terms of the contract. Its purpose is to ensure that commercial communication counterparties fulfill their contractual obligations in the field of financial settlements. Naturally, in the practical activities of market entities, the given standard diagram of the stages of forming a commercial connection is modified depending on the specifics of the commercial operations being conducted. So, for example, when making advance payment for goods, the third, fourth and fifth stages of commercial communication change places with the sixth, seventh and eighth stages, respectively. The value of this scheme lies in the fact that it is possible to model various types of commodity exchange on a standard basis.

Let's consider the classification of commercial relations:

From the standpoint of forming commercial relations, it is fundamentally important to divide and group them according to the scale of service, the degree of participation of intermediary structures in them, according to forms of product distribution, duration of action and other characteristics.

In relation to the industry structure, all commercial connections that arise between producers and consumers are divided into two types: connections between enterprises belonging to different sectors of the economy, and connections between enterprises belonging to the same industry, inter-industry and intra-industry, respectively. This differentiation is revealed as a consequence of the development of production specialization, organizational division of the technological process and the transition from intra-production interaction of sections and workshops to the interaction of cooperating enterprises. Both inter-industry and intra-industry connections are based on the joint participation of manufacturers in the manufacture of final products. They serve as a manifestation of production subordination and cooperation between enterprises united by the joint production of technologically complex products, and therefore are in the nature of direct participation of the manufacturer in the production process of the consumer enterprise.

Taking into account the territorial disunity of enterprises is manifested in the division of commercial relations into intra-regional and inter-regional. By analogy with the previous grouping, the first type includes connections established between enterprises located in the same economic region, the second type includes connections between enterprises located in different areas. Contrary to the formal meaning, they are a consequence not of the territorial division of labor (although such a concept exists), but of the same specialization of production, considered at the enterprise level.

At the same time, it does not seem entirely legitimate to talk about inter-industry and intra-industry connections, on the one hand, as well as intra-regional and interregional connections, on the other, only as cooperative connections between production enterprises. This becomes more obvious if we take into account another characteristic feature - the degree of participation of intermediary structures in commercial relations. In accordance with it, all commercial relations are divided into direct and indirect (in other terminology - indirect).

A specific feature of the difference between direct and indirect commercial relations is most often recognized as the non-participation or participation of intermediary structures in the contractual obligations of the manufacturer and consumer, including in organizing the supply of products. The latter serves as the basis for dividing commercial relations into those established for transit deliveries and for warehouse supplies.

In the transit form of supply, products are promoted directly from the manufacturer to the consumer; In the warehouse form, products are received from the manufacturer to the warehouse and released to the consumer from the warehouse of the intermediary structure.

Taking into account the duration of validity, all commercial relations are divided into long-term and short-term. Long-term commercial relationships are those in which the interaction between the supplier and the consumer goes beyond the annual period and continues for two to three or more years. Commercial ties established for a period of up to one year, and even more so changing by half-year and quarter, are classified as short-term. The long-term nature of commercial relations and their stability are of utmost importance for the economics of enterprises. They allow suppliers and recipients to study mutual interests in more depth, to coordinate the timing of production, delivery and consumption of products, to coordinate in more detail its range, quality and completeness, which helps to improve the final results of operations. The main condition for establishing long-term ties is the stability of production and consumption, it follows that in mass production and consumption of products, the system of rational commercial ties always presupposes their duration, while in small-scale and single production with a changing production program, commercial ties of enterprises are most often short-term in nature up to one-time deliveries.

1.4 Property liability of the parties for violation of the terms of the agreementOgoods delivery thieves

Let's consider the responsibilities of the parties under the supply agreement :

Fulfill a supply agreement - deliver goods of appropriate quality within a certain time frame and in a certain quantity. Failure to comply with delivery deadlines may consist of under-delivery or non-delivery at all.

The goods are accepted if the buyer does not report the refusal of the goods within the prescribed period. If the buyer refuses to supply such goods, then the supplier must additionally supply the appropriate goods in the assortment determined by the parties. If there is no agreement, then additional delivery is made in the assortment provided for in the contract for the relevant supply. The supply of a product of one type in large quantities does not count toward the coverage of another product, even if it is included in the assortment. If such delivery is made with the prior consent of the buyer, then the shortfall will not be reimbursed in the next period.

The main responsibility of the supplier is to transfer the goods, and the buyer is to accept the goods.

The Civil Code (CC) establishes these obligations as follows: to transfer the goods to the buyer means to comply with the requirements relating to the terms and other conditions of the supply contract. Goods delivered ahead of schedule and accepted by the buyer are counted towards the quantity of goods to be delivered in the next period. Delivery is carried out to a party to the contract - the buyer, but if the contract provides for the buyer's right to give instructions to the supplier about the shipment or transfer of goods to the buyer, then the shipment or transfer of goods is made to the specified recipient (transit delivery).

The buyer must notify the supplier of a violation of the terms of the contract regarding quantity, assortment, quality, completeness, containers and packaging.

The parties to the supply agreement have the right to unilaterally refuse to fulfill the contract if there are grounds in the form of a significant violation of the supply agreement. According to Article 523 of the Civil Code, a violation of a supply contract by a supplier is considered significant:

in case of delivery of goods of inadequate quality with defects that cannot be eliminated within a period acceptable to the buyer;

in case of repeated violation of delivery deadlines.

The buyer's breach of contract is material:

if the payment deadline is repeatedly violated;

There were repeated non-selections of goods.

In case of non-fulfillment or improper fulfillment of obligations, the parties are liable regardless of fault. They are released from liability if they prove that proper performance of the supply contract became impossible due to force majeure. Forms of property liability: payment of penalties; compensation for damages caused.

The penalty for short delivery or late delivery is collected from the supplier before the actual fulfillment of the obligation, but within the limits of his obligation to deliver the goods (unless otherwise provided by the contract).

Article Art. 524 of the Civil Code provides for three options for calculating losses incurred by a party upon termination of a supply contract:

When the buyer purchased goods to be delivered from another person within a reasonable time, but the price turned out to be higher than the contract price, the supplier is obliged to compensate the buyer for the difference between the paid and contract prices (the price paid must be reasonable).

The buyer committed violations - the supplier sold the goods at a lower price to another buyer within a reasonable time. The difference in prices is compensated.

The supply contract is terminated and a new transaction is not concluded, but there is a current price for the goods; the party may make a claim for damages in the form of the difference between the price established in the contract and the current price at the time of termination of the contract.

The current price is the price usually charged under comparable circumstances for a similar product in the place where the transfer of the goods was to take place.

Satisfaction of the above requirements does not relieve the party that has not fulfilled or improperly fulfilled the obligation from compensation for other losses caused to the other party.

Losses are understood as expenses that a person whose right has been violated has made or will have to make to restore the violated right, loss or damage to his property (real damage), as well as lost income that this person would have received under normal conditions of civil circulation if his right was not violated (lost profit)

If the person who violated the right received income as a result, the person whose right was violated has the right to demand compensation, along with other damages, for lost profits in an amount no less than such income (Article 15 of the Civil Code of the Russian Federation).

commercial contract delivery goods

2. PURCHASING ACTIVITIES OF THE STORE

2.1 Characteristics of the trading enterprise

Let us consider the organization of commercial relations with suppliers of goods using the example of the limited liability company “Prazdnik”. Limited Liability Company "Prazdnik" was created as a business company in accordance with the constituent agreement dated January 26, 2001, by combining the contributions of the parties for the purpose of carrying out commercial activities and making a profit.

The activities of the limited liability company "Prazdnik" are regulated by the Civil Code of the Russian Federation and the Federal Law "On Limited Liability Companies", Legislation, orders of local governments, the Constituent documents of the limited liability company "Prazdnik" and other regulatory documents. Location of the limited liability company "Prazdnik": Novosibirsk, st. Rail, 44.

The main activities of Prazdnik LLC are retail trade in consumer goods, souvenirs, toys and the organization of cultural events and leisure activities for the population.

The organizational structure of the management of “Holiday” is linear-functional (Appendix). It is effective because it meets the necessary indicators. First of all, those that characterize the effectiveness of the management system: there is an increase in production volume, an increase in profits, and an improvement in product quality. Secondly, it characterizes the content and organization of the management process, including the immediate results and costs of managerial labor: costs of maintaining the management apparatus, maintaining buildings and premises, retraining and training.

This organizational management structure is characterized by the productivity of the management apparatus, the adaptability of the management system, and the efficiency of decision-making, which in turn indicates the effectiveness of this organizational management structure.

To assess the effectiveness of management, it is important to determine the compliance of the management system and its organizational structure with the management object. In this case, it corresponds. There is a balance in the composition of management functions and goals, the correspondence of the number and composition of workers to the volume and complexity of work, power and speed.

LLC "Prazdnik" focuses on two management methods: economic and socio-psychological. The choice in favor of these methods was made due to the small size of the organization and the characteristics of the working team. It is due to the faithful and joint work of all personnel that the enterprise is profitable. The profitable operation of an enterprise, improving the quality of trade services to the population, and the rational organization of the trade and technological process largely depend on their design, internal layout and equipment.

LLC "Prazdnik" rents a non-residential two-story building in the city center; the building is in the municipal ownership of the city. There is a shop on the ground floor. On the second floor there is a restaurant with 80 seats. The opening hours of the establishment are from 12.00 to 3.00.

The main task of Prazdnik LLC is economic activity aimed at generating profit to satisfy the social and economic interests of the personnel and the interests of the owners of the enterprise’s property.

The composition and structure of turnover of Prazdnik LLC for the period from 2008 to 2010 are presented in Table 2.1.

Table 2.1

Composition and structure of turnover of LLC “Prazdnik” for 2008-2010. (amount - thousand rubles, specific weight - %)

During the analyzed period, the total turnover decreased by 6954 thousand rubles. (by 80.6%), and the turnover of food products decreased by 6938 thousand rubles. (80.6%), and trade turnover on non-food products by 16 thousand rubles. (86.1%). Moreover, it should be noted that the share of trade turnover of food products has decreased (albeit insignificant) in the overall volume of trade turnover, so if at the beginning of the period it was about 99.68%, then at the end of the period it was 99.66%. Basically, the greater share of food products is due to the fact that Prazdnik LLC is a public catering enterprise, and the sale of non-food products (lighters, newspapers, souvenirs) is a related activity to the main direction, and is carried out in the same working areas.

Let's analyze the efficiency of using labor resources in LLC Prazdnik (Table 2.2).

Table 2.2

Efficiency in the use of labor resources

Indicators	Deviation(+,-)	Rate of change, %

1. Volume of trade turnover excluding VAT in thousand rubles, in current (comparable) prices
2. Average number of employees, people.
3. Payroll fund, thousand rubles.
4. Payroll level in % of turnover, %
5. Average annual salary per 1 employee total, thousand rubles.
6. Trade turnover per 1 ruble of labor costs, rub.
7. Profit (loss) from sales, thousand rubles.
8. Gross income, thousand rubles.
9. Gross income per 1 ruble of labor costs
10. Accounted for per 1 employee, thousand rubles:
trade turnover
gross income

Based on the study, we can conclude that the efficiency of using labor resources has decreased.

This circumstance can be judged, first of all, by the drop in the following indicators:

Trade turnover per person by 319.13 thousand rubles.

Gross income by 51.88 thousand rubles.

Net profit by 55.39 thousand rubles.

It should be noted that the wage fund increased by 3101.6 thousand rubles, this is due to the fact that the number of personnel increased by 12 people. The average salary increased by 42.77 thousand rubles, or 1.6 times, which indicates an increase in the material security of workers.

At the same time, a negative point should be noted. Thus, if at the beginning of the period the level of the wage fund to turnover was 7.71%, then at the end of the period it was 20.24%, which indicates a relative overexpenditure of the wage fund.

This moment also confirms the decrease in the amount of trade turnover per 1 ruble of the wage fund.

Let's analyze the economic indicators of the commercial activities of Prazdnik LLC (Table 2.3).

Table 2.3

Economic indicators of commercial activities of Prazdnik LLC for 2008-2010.

Indicators characterizing the operating mode of a trading enterprise influenced the implementation of the plan and the dynamics of annual trade turnover in various directions: some contributed to its growth; others led to a decrease in sales of goods.

Regarding the efficiency of the enterprise in the analyzed period, the following conclusions can be drawn.

In general, there is an increase in all absolute indicators characterizing the financial and economic activities of a trading enterprise. However, some alarming points can be identified.

Thus, the following conclusions can be drawn from the analysis. The decrease in net profit was mainly due to a negative balance of other income and expenses, as the financial result from core activities decreased.

Due to the fact that the main negative impact here was an increase in costs, the management of the enterprise needs to organize a clearer system of cost control.

2.2 Analysis of the organization of procurement of goods

The sources of supply of consumer goods to Prazdnik LLC are:

Agricultural enterprises, local processing industry, individual production;

Wholesale intermediary structures;

Wholesale and wholesale-retail warehouses.

The main suppliers of products for Prazdnik LLC are:

PE Sazonov (beer, cigarettes, water).

LLC "Assorted" (beer, juices, cigarettes, canned food).

LLC "Alko - S" (beer, juices, water).

PE Polyakov (vegetables, fruits).

OJSC "Khlebokombinat" (bakery products).

Usasseltorg LLC (mayonnaise, sausage, smoked meats).

Since the transport costs of an enterprise are high, today the growing requirements for the procurement market represented by product suppliers are quite clearly visible.

In market relations, the acquisition of the right product, of the required quality, on time, at an acceptable price and from a reliable supplier is properly connected together. The transition from a seller's market to a buyer's market, accompanied by significant changes in the production and sales strategy, has a certain impact on the procurement market.

Adaptation to customer demand in a competitive market environment required radical changes in the production of goods by manufacturing enterprises. This was also reflected in the improvement of the quality of service in the trade sector, primarily in reducing the time of order fulfillment and compliance with agreed schedules for the delivery of goods. The time factor, along with the quality and price of the goods, becomes decisive in the activities of a trading enterprise.

Increasing requirements for the sale of products creates adequate requirements for sources of procurement of goods. An indispensable condition for organizing the procurement activities of a trading enterprise is to study the procurement market. To assess the real and potential capabilities of suppliers, Prazdnik LLC uses the following criteria:

The nature of the supplier’s activities and capabilities;

The competitive position of the supplier in the goods procurement market;

Procedure and order of execution of commercial transactions;

Probability of providing the required product range and volume;

Conditions guaranteeing the quality of the purchased product;

Adequate combination of price and consumer properties of the product;

Terms of delivery of goods: stability, frequency, timing;

Provided form of payment and payment methods.

Analysis of suppliers according to the given criteria allows us to establish justified requirements for the purchase and delivery of goods to a trading enterprise.

As can be seen from the data, the restaurant LLC "Prazdnik" purchases almost all the main gastronomic food products directly from out-of-town suppliers - manufacturers (except for bakery products), and the bulk of groceries from wholesalers and private entrepreneurs, also mostly from out of town.

Checking compliance with contracts for the supply of goods by individual suppliers is of great importance.

Analysis of the supply structure to Prazdnik LLC for 2009 - 2010. is given in table. 2.4.

Table 2.4

Analysis of the structure of supplies to Prazdnik LLC for 2009 - 2010, (rub.)

Product groups	Deviations
	Actually	Plan fulfillment, %	From plan, rub.	From 2009, rub.

1. Alcohol products

3. Baby food
4. Confectionery products, muffins, bread
5. Ketchups, sauces
6. Sausages

8. Cereals and pasta
9. Lemonades, juices, drinks
10. Sunflower oil
11. Milk and dairy products
12. Meat and meat products
13. Fruits and vegetables

15. Dishes, packaging
16. Fish and canned fish


19. Other products

According to Table 2.4, Prazdnik LLC has the following data on the receipt of goods. The receipt plan has been fulfilled for all product groups, except for the “Press” group. In general, the overfulfillment compared to the plan amounted to 1,260,903.8 rubles or 7.8%. Compared to last year, respectively, by 2,662,292.0 rubles or 18%.

Particularly high growth rates were achieved in the receipt of the product group “Confectionery piece goods” - 125.9% and other groceries and related products - (these are non-perishable goods such as sugar, cereals, dried fruits, pasta, cigarettes, etc.), which led to an increase in their balances.

To assess the receipt of goods in physical terms, Prazdnik LLC compiles special analytical tables, according to which it is possible to study the degree of satisfaction of customer demand for individual goods. Checking compliance with contracts for the supply of goods by individual suppliers is of great importance. There were no violations in the implementation of supply contracts due to the fault of suppliers (untimely conclusion of contracts, violation of contractual obligations regarding the volume, assortment, quality of goods, violation of delivery schedules and other delivery conditions) during the reporting year at Prazdnik LLC.

The goods procurement market reflects the commercial interests of all its participants. A retailer's purchases of goods occur from a variety of suppliers and are influenced by a large number of variables. In this regard, expanding contacts and establishing commercial ties between the trading company and suppliers are important. Their essence boils down to mutually beneficial commercial transactions and barter transactions when buying and selling goods. Commercial transactions are designed for purchased products and are determined under the influence of specific characteristics: traditional or modified products, the degree of their novelty, the stage of the product’s life cycle, the market situation. Consequently, procurement transactions are not immutable and depend on many influencing factors.

Operational inventory management allows you to solve issues of forming and maintaining an assortment of goods at a certain level. When looking for answers to these questions, the size of the ordered batches of goods and the frequency of orders are of great importance.

We list the main factors influencing the size of the order:

Characteristics and magnitude of demand for a particular product;

Rules for placement and storage of inventory;

Restrictions regarding financial costs and warehousing system;

Inventory management strategy.

For the rational organization of goods supply at Prazdnik LLC, it is necessary to strictly follow the procedure for submitting applications and justifying the quantity and range of goods in them. The chief merchandiser is responsible for the timely preparation and submission of the application. He exercises daily control over the availability of goods at the enterprise and compliance with the mandatory assortment list.

Applications are drawn up in the prescribed form in two copies. The application indicates: the name of the product and a brief description of the product, units of measurement, the quantity of goods to be delivered, the balance of product units in the restaurant, a base mark on the execution of the application. The application, drawn up in two copies, is signed by the director of Prazdnik LLC, then it is sealed and sent to the procurement department for execution.

The frequency and optimal sizes of imported consignments of goods are determined in order to ensure uninterrupted trade in goods of the appropriate range with minimal inventory levels. When determining the frequency of delivery of goods, the physical and chemical properties of the goods, the deadlines for their sale, the average daily sales volume, the size of the established minimum inventory and other factors are taken into account. Thus, bakery products are delivered to a restaurant owned by an enterprise every day, including holidays and weekends. Other food products that have short deadlines for sale - no less than two to three days. Food products with long lead times are imported once every seven to ten days.

A rational quantity of ordered goods fully ensures the stability of the assortment and their uninterrupted sale until the next delivery and, at the same time, eliminates the formation of excess stocks. When determining this quantity, the frequency of delivery of goods and their average daily sales, minimum reserves and balances of goods on the day of delivery are taken into account.

If an application is made for the import of goods of a complex assortment, then the number of products is ordered taking into account their share in sales, identified according to the study of demand.

When determining the need for the delivery of perishable goods, the capacity of the refrigeration equipment available in the restaurant is taken into account.

New products, which the company has not previously sold and the possible average daily sales of which are unknown, are first ordered in small trial lots.

Calculations of the need for vehicles are based on data on the volume of requests from retail outlets, the carrying capacity of the vehicles used and the average number of raids.

LLC "Prazdnik" purchases goods or takes them on commission from wholesalers, as well as from product manufacturers. Relationships with them are formalized by supply, purchase and sale, and commission agreements. As a rule, trade relations of Prazdnik LLC with contractors located outside the territory of one region (city) are long-term in nature and are formalized by a supply agreement. The contract stipulates the conditions and procedure for intermediate deliveries (delivery schedule).

Acceptance of goods at the warehouse is carried out by designated materially responsible persons.

The personnel responsible for the acceptance of goods are informed of the terms of the contract for the supply of goods through direct, long-term economic relations and are given the agreed delivery schedule. If deliveries of goods are carried out on the basis of requests, then the staff is informed about the ordered goods and their delivery dates.

Under contracts that formalize a one-time transaction, personnel are informed about the name of the goods that need to be accepted, their quantity, quality and completeness, acceptance deadlines, and type of accompanying documents. Actually, the list of this information is sufficient for acceptance of the goods.

When concluding contracts with suppliers for the supply of goods, the deputy director of Prazdnik LLC takes into account the basic principles of goods supply: orderliness, rhythm, efficiency, efficiency, centralization and manufacturability.

The orderliness lies in the fact that the supply of goods is carried out on the basis of developed delivery schedules, which is stipulated in advance in the contract with the supplier.

The rhythm of supply consists in the delivery of goods at relatively equal intervals or in equal batches, which contributes to normal trade with minimal inventories and accelerated turnover. The indicator is the rhythm coefficient, calculated as the ratio of the actual delivery of goods for a certain period to the planned one.

The essence of efficiency is that, depending on changes in demand for any product, the enterprise must respond promptly, by agreement with the supplier, to a change in the size of the product batch, a possible replacement with another product, or a revision of the delivery period. When developing commodity supply schedules, this possibility is provided for when concluding a contract.

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SOURCES OF PROCUREMENT OF GOODS, THEIR CHARACTERISTICS

4.1 Meaning and content of procurement work

The basis of commercial activity in trade is purchasing. Its main task is the profitable acquisition of goods in order to satisfy consumer demand.

Work on wholesale purchases of goods includes a complex of interrelated commercial operations, which include:

Studying and forecasting consumer demand in order to justify commercial decisions on wholesale purchases of goods;

Determining the need for goods;

Identification and study of procurement sources, selection of suppliers and channels for promoting goods;

Establishing business relations with suppliers;

Monitoring the execution of contracts and the progress of delivery of goods.

One of the important elements of procurement work is the identification and study of procurement sources, selection of suppliers and channels for promoting goods. What wholesale trade looks like in interaction with the production and consumption of goods can be seen from the diagram.

Wholesale buyers must have a good knowledge of the economy of their region, its production capabilities, and the range of goods produced. To this end, commercial workers must constantly analyze advertisements in the media and monitor other information about the production and wholesale of goods. They must visit production enterprises that manufacture goods, get acquainted with their production capabilities, the range and quality of the goods they produce. Their participation in meetings with industry workers and entrepreneurs, in exhibitions and viewings of new product samples, in exhibitions and fairs, etc. will also be useful.

A thorough analysis of the information received will allow the trading company to formulate the necessary information about the sources of goods, which include agriculture, various industries (food, light, electronics, woodworking, etc.). Significant volumes of trade turnover include goods produced at cooperative industry enterprises, as well as products from subsidiary farms and farms.

Under goods suppliers It is necessary to understand the specific enterprises of various sources of income. They can be divided into two groups: manufacturing suppliers and intermediary suppliers. This division of suppliers depends on the channel sales (promotion), that is, the path along which goods move from producers to consumers. It is characterized by the number of its constituent links or levels, at each of which various operations are performed to bring the product closer to the final consumer,

The choice of the optimal distribution option depends on many factors, primarily on the purpose and nature of the product. In recent years, an option has become increasingly widespread in which manufacturers seek to sell consumer goods directly to end consumers. This is the so-called zero level channel or direct distribution channel. With this option, three main methods of direct sale of goods can be used: delivery trade, parcel trade and trade through stores owned by the manufacturer.

With a single-level channel The wholesaler and retailer become an intermediary in the consumer goods market.

If there are two or more wholesalers between an industrial enterprise and a retail enterprise, then we are dealing with multi-level channel for product promotion

Sources of goods procurement

So, the sources of consumer goods are:

Industrial and agricultural enterprises, local industry, individual production;

Wholesale intermediary structures;

Wholesale and wholesale-retail warehouses;

Supplies from foreign firms and companies.

The nature of the supplier’s activities and capabilities;

The competitive position of the supplier in the goods procurement market;

Procedure and order of execution of commercial transactions;

Probability of providing the required range and volume of products;

Conditions guaranteeing the quality of the purchased product;

Adequate combination of price and consumer properties of the product;

Terms of delivery of goods: stability, frequency, timing;

Provided form of payment and payment methods.

Analysis of suppliers according to the given criteria allows us to establish justified requirements for the purchase and delivery of goods to a trading enterprise.

Name and volume of goods to be supplied;

Quality, completeness, packaging and labeling of goods;

Price and form of payment: etc.

Direct purchases of goods from manufacturers

A certain place in the supply of goods to trading enterprises is occupied by direct purchases of goods from manufacturers. They are carried out through bilateral transactions and contracts between the trader and the manufacturer. This form of commodity provision has a number of advantages:

The sources of purchases of goods are increased and the opportunity to choose them is provided;

The routes and terms of delivery of goods are reduced;

There is an opportunity to quickly influence the manufacturer in order to update the range and improve the quality of goods;

The number of intermediaries is being reduced;

The degree of commercial risk is reduced;

A stable price level for products sold is maintained.

For wholesale and retail trade enterprises, direct deliveries of goods have different meanings. Wholesale trade, covering almost all types of products, plays a leading role in the formation of commodity and material resources, therefore it is the most important wholesale intermediary link between the sphere of production and consumption. Basically, manufacturers of goods establish economic relations with wholesale enterprises. Unlike retail enterprises, they have significant volumes of trade turnover and have the necessary size of retail and warehouse space. At the same time, manufacturers are interested in delivering goods to recipients in volumes not lower than the minimum shipping standards and with the required frequency. In some cases, these norms are equal to the monthly turnover of small and even medium-sized retail trade enterprises. With a reduction in the frequency of deliveries and a simultaneous increase in the size of supplied lots, these enterprises face difficulties in placing and storing goods.

Retail trade enterprises, selling goods directly to the population, finally complete commodity circulation. Retail trade differs from other forms of trade in the greater territorial fragmentation of its network. It is characterized by a variety of forms of ownership and entrepreneurship. During market interaction, retail enterprises must show high initiative and efficiency in the technology of selling goods. Retail sales require not only special retail premises adapted for customer service, but also the organization of serious work on the selection and formation of a retail assortment in conditions of constantly changing demand and customer requirements. Recently, economic ties for the purchase of goods between retail trade enterprises and manufacturers have been increasingly developing. Based on commercial considerations, the purchasing activities of retail enterprises during direct deliveries are mainly aimed at food products of everyday demand, as well as a simple assortment of non-food items.

The traditional form of relationship between trade and production is a system of applications and orders for the purchase, sale and supply of goods. As a rule, they begin commercial activities for the purchase of goods for the purpose of their subsequent sale to the public.

In modern conditions, the organization and content of applications and orders have changed. They have lost the directive-centralized character that existed under the administrative-command system and retain their importance as commercial instruments. A requisition is a document of a trading enterprise, reflecting the need for goods in accordance with demand. An order is a further specification of the application, through which the trading enterprise informs the manufacturer of the detailed assortment, quantity, and quality of goods to be supplied. Submission of an order is a preliminary stage of entering into a transaction, and it is legitimate to consider it as a pre-contractual document for the purchase of goods. Thus, applications and orders inform about the identified need for products and guide the manufacturer to produce goods needed by the population.

The procedure for purchasing goods is not one-sided; it is determined by mutually beneficial conditions for both the supplier and the trading company. To do this, each party determines the motives and opportunities for buying and selling goods (Table 8.1). Upon achieving mutual interests in the positions of manufacturer and trading enterprise, commercial transactions, the conclusion of a purchase contract and commodity-money exchange take place.

3.1 Technology for purchasing and supplying goods to a commercial enterprise

Purchase of goods- an integral part of the commercial activity of a trading enterprise, including:

Studying and forecasting consumer demand;

Identification and study of sources of income and suppliers
goods;

Organization of economic relations with suppliers of goods,
including development and conclusion of supply agreements;

Organization of accounting and control over the progress of fulfillment of contractual agreements
obligations.

In the process of purchasing and supplying goods, commercial connections are established between participants representing trading enterprises, manufacturers and entities serving the sphere of circulation. Commercial relationships with partners begin with purchasing activities. Purchasing activities are interdependent; they are carried out in accordance with the goals of the trading enterprise.

The purchasing activities of trade organizations must be systematically organized and economically justified. For this it is necessary that

trade organizations conducted a systematic study of sources of purchases and suppliers of goods.

Systematic study of trade conditions and the establishment of constant communication with suppliers make it possible to timely determine changes in market conditions and study production possibilities for expanding the range of products. All this makes it possible to present more reasonable demands to suppliers in terms of quantity, quality, and range of goods.

When promoting goods to consumers, transit and warehouse forms are used. The transit form is the direct delivery of goods from the manufacturer directly to the retail chain. The warehouse form is due to the presence of warehouses in the wholesale and intermediary sphere, ensuring the concentration of goods and a stable supply of trading enterprises.

The choice of one or another form of goods distribution requires taking into account specific conditions and depends on the specifics of the range of goods, the location of the supplier and buyer, the trading enterprise (the amount of turnover, the size of retail and warehouse space), transport conditions and the economic feasibility of one or another form of delivery.

The movement of goods is carried out through distribution channels. Distribution channels are understood as intermediaries through which goods are resold as they move to places of consumption. The distribution of goods is an essential aspect of the market. Distribution channels are characterized by the number of intermediaries involved in bringing goods to the consumer. On this basis, they are divided into: single-level (one intermediary - retail link); two-level (two intermediaries - wholesale and retail); three-level (three intermediaries - a large wholesaler, a small wholesaler, a retail link). The choice of distribution channel option depends on the size of commodity flows and the minimum of reduced costs.

There are two forms of delivery of goods:

1. centralized;

2. decentralized (pickup).

With centralized transportation, a stable supply of ordered goods to their destination is organized. Suppliers, transport companies and consignees take part in it. The supplier orders vehicles and presents the goods for transportation, the motor transport company delivers the transport at the appointed time and transports the cargo, the recipient ensures its proper receipt. A centralized form of transport support is considered the most effective when delivering goods.

Advantages of centralized delivery:

mechanization of loading and unloading operations; reducing vehicle downtime;

the ability to optimally build a route;

specialized transport is used effectively;

Containing equipment is widely used.

Decentralized transportation of goods by vehicles is usually used in small and medium-sized trading enterprises, trade structures of small wholesale and retail markets.

Receipt of goods from suppliers is carried out on the basis of business agreements concluded between suppliers and buyers. Agreements concluded between suppliers and buyers stipulate: types of goods supplied, commercial terms of delivery, quantitative and cost indicators of goods, terms of execution of contracts, payment procedures, as well as the responsibility of the parties for improper execution of the contract.

3.2 Principles of procurement and supply of goods, their organization

Properly organized procurement helps meet consumer demand and reduces the likelihood of commercial risk associated with the lack of sales of goods. This can be achieved by performing a number of operations.

Making commercial purchasing decisions is impossible without studying and forecasting customer demand.

The volume and structure of population demand changes under the influence of a number of factors: socio-economic (level of monetary income of the population, price level, etc.), demographic (number and composition of the population, size and composition of families, etc.), natural and climatic , historical, national, etc. Therefore, the study of demand requires an integrated approach that allows one to obtain complete information about the goods consumers need and the prices they are willing to pay for them.

The data obtained is the basis for determining the need for goods and clarifying their range.

The next stage of work on the purchase of goods is associated with identifying the sources of their supply and selecting suppliers. Procurement sources are:

Industrial and agricultural enterprises, local
industry, individual production;

wholesale - intermediary structures; wholesale and wholesale-retail warehouses;

Deliveries from foreign firms and companies.

Sources of commodity supply are determined based on the structure of a particular goods market, the contingent of buyers, the range of goods, turnover and financial capabilities of the trading enterprise. To assess the real and potential capabilities of suppliers, the following criteria can be used:

The nature of the supplier’s activities and capabilities;

The specific position of the supplier in the goods procurement market;

Procedure and order of execution of commercial transactions;

Probability of providing the required range and volume of products;

Conditions guaranteeing the quality of the purchased product;

Adequate combination of price and consumer properties of the product;

Terms of delivery of goods: stability, frequency, timing;

Provided form of payment and payment methods.

Analysis of suppliers according to the given criteria allows us to establish justified requirements for the purchase and delivery of goods to a trading enterprise.

The most important elements of purchasing work include the establishment of economic relations with suppliers of goods. Economic relations are understood as economic, organizational, commercial, financial, legal and other relations between buyers and suppliers of goods. Their essence boils down to mutually beneficial commercial transactions and barter transactions when buying and selling goods. Commercial transactions are based on purchased products.

A commercial document representing a contractual agreement for the purchase and sale of goods is a contract. From the very name of the document it follows that one party is making a purchase, and the other is making a sale. The contract specifies the content of the contractual terms, the procedure for the execution of mutual agreements and the responsibilities of the parties, and also provides for the following basic obligations:

Name and volume of goods to be supplied;

Quality, completeness, packaging and labeling of goods;

Price and form of payment;

delivery deadlines and the procedure for delivery and acceptance of goods;

Basic delivery conditions;

Guarantee protection and sanctions;

Legal addresses of the parties and date of conclusion of the contract.

One of the essential terms of the contract is the initial price set for the purchased products. Usually they focus on two types of prices: firm and moving, or moving. A fixed price is used in transactions with short delivery times for goods. It is specified in the contract and is not subject to change during settlement. The moving price is the price calculated during the execution period of the transaction as a result of taking into account variable market values when revising the contract price upward or downward. Its use is envisaged in transactions with long delivery times for goods.

Basic or special conditions determine the obligations of the seller and buyer for the delivery of goods and establish the moment when the risk of accidental loss or damage to the goods passes from the seller to the buyer. During the execution of the contract, disputes arose between the parties regarding

contractual agreements are resolved in the manner prescribed by law.

The procedure for payment for supplied products is carried out non-cash through a bank by transferring money from the buyer's account to the supplier's account.

A type of purchase and sale agreement is a supply agreement, according to which the supplier - seller undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in business activities.

The conclusion of a supply agreement is preceded by negotiations about the upcoming transaction and agreement on the basic conditions. During the pre-contractual period, a draft contract is usually drawn up, which takes into account the agreement reached by the parties.

Negotiations can be conducted through correspondence (postal, telegraphic, teletype), personal meetings and by telephone. Correspondence is used when concluding transactions based on the acceptance of an offer from one of the parties to conclude an agreement or fulfill an order. Personal negotiations are conducted when concluding supply contracts with suppliers at wholesale fairs and sales exhibitions. Telephone negotiations are carried out when concluding transactions for everyday goods that are well known to the buyer. In this case, only the price, quantity of goods and delivery time are agreed upon by telephone. Subsequently, the parties formalize their agreement in writing.

According to Art. 432 of the Civil Code of the Russian Federation, an agreement is concluded by sending an offer (offer to conclude an agreement) by one of the parties and its acceptance (acceptance of the offer) by the other party.

According to Art. 450 of the Civil Code of the Russian Federation, amendment and termination of the supply contract are possible by agreement of the parties. A unilateral refusal to fulfill a supply contract (in whole or in part) or a unilateral change is permitted in the event of a significant violation of the contract by one of the parties (Article 523 of the Civil Code of the Russian Federation).

The main commercial terms of the supply agreement are: periods, schedules and order of delivery, as well as acceptance and payment for goods supplied. The delivery periods for goods are determined by the delivery times of individual shipments during the term of the contract. The schedule is set ten-day, daily, hourly, etc. The delivery procedure includes their shipment (transfer) by the supplier or to the buyer, who is a party to the supply agreement, or to the person specified in the agreement and the shipping order as the recipient.

Delivery of goods is carried out by the supplier by shipping them by transport provided for in the supply agreement, and on the terms specified in the agreement.

Acceptance of goods by the buyer is accompanied by actions in accordance with the supply agreement, the requirements specified in the standards and

other regulatory and technical documentation, instructions on the procedure for accepting products for industrial and technical purposes and consumer goods in terms of quantity and quality. The buyer is obliged to check the quantity and quality of accepted goods within the prescribed period and notify the supplier in writing of any identified inconsistencies and defects in the goods.

3.3 Documentation and accounting

Each business transaction, including the receipt of goods, must be documented. Any document must have the following basic details:

Document name (form);

Company code;

Date of compilation;

Meters (in quantitative and cost terms);

Names of officials responsible for committing
business transaction and the correctness of its execution;

Personal signatures and their decoding.

Additional details may also be included. Documents are drawn up at the time of the transaction, and if this is not possible, then immediately after the completion of the transaction.

To receive goods and containers from suppliers, a representative of the enterprise (forwarder) is issued a power of attorney (Form No. 2).

All powers of attorney are registered at the time of issue in a special journal. A power of attorney is issued only by an accountant to a specific individual, indicating the validity period and the name of the assets expected to be received. The power of attorney requires the signature of the forwarder, which must be certified by the signatures of the accountant and manager with the imprint of the enterprise. With a power of attorney, a representative of the enterprise can receive the goods directly from the supplier with the issuance of shipping documents at the same time.

The main documents on the basis of which goods are received are invoices, waybills and trade and purchasing acts. Invoices are issued when goods are delivered by road; in other cases, invoices are issued. Invoices are recorded in the sales ledger and in the purchase ledger.

Invoices are drawn up by the supplier company in the name of the buyer company in two copies, the first of which, no later than ten days from the date of shipment of goods or prepayment (advance payment), is provided by the supplier to the buyer and gives the right to offset (reimbursement)

amounts for value added tax. The second copy of the invoice remains with the supplier to be reflected in the sales book. The invoice must indicate:

Serial number of the invoice;

Name and registration number of the supplier of goods;

Name of the recipient of the goods;

Cost (price) of goods;

VAT amount;

Date the invoice was provided.

No erasures or blots are allowed on the invoice. Corrections are certified by the signature of the manager and the seal of the supplier company, indicating the date of correction.

Received and issued invoices are stored separately in the invoice register for a full five years from the date of their receipt. They must be filed and numbered.

Buyers of goods keep a log of invoices received from suppliers and a purchase book. The purchase ledger is intended for recording invoices for the purpose of determining value added tax amounts. Invoices presented by suppliers are subject to registration in the purchase book in chronological order as the purchased goods are paid and posted. The purchase book must be laced, its pages numbered and sealed. Control over the correctness of bookkeeping is carried out by the head of the enterprise or an authorized person.

The purchase book is kept by the buyer for a full five years from the date of the last entry.

The successful implementation of commercial activities largely depends on the timely execution of the contract by the parties. Therefore, an important part of commercial work is the organization of day-to-day monitoring of the execution of contracts and the progress of delivery of goods. This allows us to ensure the timely and uninterrupted supply of goods in an agreed assortment, of appropriate quality and in the prescribed quantity.

The execution of the contract for the supply of goods is controlled by the total volume, expanded assortment, delivery time, quality and completeness of the goods supplied, compliance with transport conditions, and accounting discipline. Issues of organizing the circulation of containers and packaging means, fulfilling shipping conditions, and the procedure for agreeing on prices are also monitored. Monitor the availability and correct execution of accompanying documents.

The execution of supply contracts is accompanied by the preparation and execution of a large number of documents. Thus, the promotion of goods is carried out by various units: production, transport, intermediary and trading enterprises.

The specification attached to the contract and being an integral part of it indicates in detailed form the range of goods to be supplied, their quantity, price, amount and delivery time. Goods must be shipped in accordance with specifications.

Documents certifying the quality of goods play a very important role. The parties, when concluding an agreement, must determine the type of document that will certify the quality of the goods. When supplying goods subject to mandatory certification, certificates of conformity must be available, which are a certain guarantee of the good quality of the goods, their safety for the environment, life and health.

In the upper left corner of the certificate of conformity, the Mark of Conformity is applied to products that have passed certification and have stable quality. The certificate must have a registration number. The number indicates the validity period of the certificate. This is followed by the name of the certification body, indicating the address and telephone number, as well as its registration numbers according to the state register. Then the name, type, type, brand, technical specifications or other regulatory document according to which the product is produced is indicated, as well as information that this is a “serial release”, “batch” or “single product” (in the last two cases the number is indicated and lot size or product number). The number of the consignment note, agreement, contract or product quality document is required. In cases where the batch of goods is large enough and it is impossible to fit the names of all goods in the space provided on the certificate form, an appendix is given to it - a list of products that are covered by its validity. The certificate also indicates information about the manufacturer or seller (full name, legal address, etc.), lists the regulatory documents for compliance with which tests were carried out prior to the issuance of the certificate, documents that were taken into account by the certification body when issuing the certificate (test reports , veterinary certificates, hygienic reports, etc.). All signatures on the certificate are certified by the seal of the certification body of the established form. After this, it is declared that “the Certificate has legal force throughout the entire territory of the Russian Federation.”

Accounting for the execution of supply contracts can be carried out using special cards or journals. Based on accompanying documents, they record information about the actual shipment and receipt of goods, and identify cases of violation of contracts by suppliers. The information received about the progress of fulfillment of supply contracts allows the recipient of goods to take timely measures to influence the supplier, including filing a claim.

More progressive and efficient is the automated accounting of the implementation of contracts for the supply of goods using computer technology,

at the same time, it is possible to monitor the implementation of supply contracts in a more detailed form, process large volumes of commercial information and quickly use it in commercial activities.

FORMATION AND PLANNING OF INVENTORIES