1. Increasing sales volume

2. Price increase

3. Reducing the cost of production

Improving the quality of commercial products

Finding more profitable markets

Implementation in more optimal terms

Figure 3. Sources of reserves for increasing profits from product sales

Raising prices is a fairly effective way, but very risky. Since the market for railway equipment is quite saturated, and with a significant increase in prices, buyers may not appreciate the increase in the price level and go to competitors.

In 2013, NZ PPRTI LLC has already taken a number of measures to reduce both the cost and distribution costs, which made it possible to increase the level of profitability, and we continue to consider this option as the most effective way to identify reserves for the growth of the company's profit.

So, NZ PPRTI LLC has identified reserves for profit growth due to an increase in sales volume and cost reduction.

Comparison of the possible sales volume, established according to the results of marketing research at NZ PPRTI LLC, with the production capabilities of the enterprise allows us to predict an increase in production and sales by 5% next year.

Let us calculate the reserve for increasing profits for 2012 due to the increase in the volume of output and sales of products of NZ PPRTI LLC according to the formula (7):

, (7)

where PV- possible increase in the volume of products sold;

P AT- actual gross profit;

V- the actual volume of products sold (revenue).

PV 2012 = 774225 ∙ 5% = 38711.25 thousand rubles

P 2012 = 13220 thousand rubles

V 2012 = 774225 thousand rubles

thousand roubles.

Now let's calculate the reserve for increasing profits for 2013 by increasing the volume of output and sales of products of NZ PPRTI LLC in a similar way.

PV 2013 \u003d 724621 ∙ 5% \u003d 36231.05 thousand rubles

P 2013 = 38046 thousand rubles

V 2013 = 724621 thousand rubles

thousand roubles.

Thus, by increasing the volume of output by 5%, the enterprise under consideration in 2012 could increase its profit by 661.19 thousand rubles, and in 2013 by 1902.13 thousand rubles.

An important direction in the search for profit growth reserves of NZ PPRTI LLC is to reduce the costs of production and sale of products, for example, raw materials, materials, fuel, energy, depreciation of fixed assets and other expenses.

If the analysis of profit is preceded by an analysis of the cost of production and the total amount of the reserve for its reduction is determined, then the calculation of the reserve for profit growth is carried out according to the formula (8):

, (8)

where - a reserve for increasing profits by reducing the cost of production;

- possible reduction of costs per ruble of products;

V - the actual volume of products sold for the period under study;

PV - a possible increase in the volume of sales of products.

Cost items recalculated for 1 ruble of manufactured and sold products according to the analytical data of the enterprise are presented in table 8.

Table 8 - Costs per 1 ruble of marketable products actually and according to plan at the enterprise NZ PPRTI LLC for 2013-2014

As Table 9 shows, in 2012 there are reserves to reduce the cost of production by reducing transport, procurement and commercial costs.

A possible reduction in costs per ruble of marketable output in 2012 can be calculated: W in 2011 = (0.019 + 0.078) - (0.011 + 0.063) = 0.02 rubles.

As Table 8 shows, in 2013 there are reserves to reduce the cost of production by reducing management and commercial costs.

In a similar way, a possible reduction in costs per ruble of marketable products in 2013 is calculated.

Z v2013 \u003d (0.108 + 0.084) - (0.08 + 0.073) \u003d 0.03 rubles.

The cost per ruble of marketable products in 2012 amounted to 0.959 rubles. reduction of this amount by 0.02 rubles. will increase the amount of profit.

\u003d 0.02 ∙ (774225 + 38711.25) \u003d 16258.72 thousand rubles.

The cost per ruble of marketable products in 2013 amounted to 0.891 rubles. a decrease in this amount by 0.03 rubles. will increase the amount of profit.

Let's calculate the reserve for increasing the amount of profit by reducing the cost according to the formula (8):

\u003d 0.03 ∙ (724621 + 36231.05) \u003d 22825.56 thousand rubles.

Based on the calculations, you can sum up. In 2012, the reserves for reducing the cost of production by reducing transport, procurement and commercial costs amounted to 16,258.72 thousand rubles, and in 2013, it is possible to save 22,825.56 thousand rubles by reducing management and commercial costs.

Let's sum up the calculation of reserves for increasing profits by increasing the volume of output and sales of products by 5%. The enterprise we are considering in 2012 could increase its profit by 661.19 thousand rubles, and in 2013 by 1902.13 thousand rubles.

Let's summarize all the identified reserves of profit growth. If both reserves are taken into account, then in 2012 profit could increase by 16,919.91 thousand rubles. (661.19 + 16258.72), and in 2013 - 24727.69 thousand rubles. (1902.13+22825.56).

Thus, with the proper distribution of reserves to increase profits, it is possible to achieve higher financial results.

So, based on the analysis of the reserve for increasing profits and profitability of the enterprise, we can conclude that the enterprise in question has the following reserves for increasing profits:

increase in the volume of production and sales of manufactured products;

reduction in the cost of manufactured products.

Measures to increase the volume of sales of products can be implemented:

as a result of the creation of additional jobs;

from the introduction of new equipment;

from the elimination of losses of working time;

from eliminating the loss of equipment operation time;

from the introduction of measures to improve technology and the organization of production and labor;

as a result of improving the organization of production and labor;

from reducing the consumption of raw materials and materials as a result of the introduction of new technologies;

improving the quality of products.

Reducing the cost of production can be made as a result of:

Reducing material costs:

reducing material consumption rates, introducing non-waste technologies, reducing the level of defects, strengthening control over the consumption of materials, introducing input quality control of materials, etc.;

reducing labor costs; mechanization and automation of production, the use of advanced technologies, improvement of labor organization, reduction of redundant managerial personnel, reduction of overtime and downtime, etc.;

increasing equipment utilization, increasing the shift ratio, conducting an inventory and selling excess equipment.

Conclusion

As part of the course work, theoretical and practical issues on the topic "Formation of profit in the enterprise" were investigated. At the end of the work, the following conclusions can be drawn.

Profit is the end result of production, economic and financial activities, which is calculated as the difference between the company's income and costs for the established reporting period. Profit, as income from the use of factors of production, is the main goal and the most important generalizing indicator of the results of the production and economic activities of the enterprise.

In the practice of the enterprise, the following indicators are calculated that characterize the formation of the volume of profit received - these are gross (balance sheet) profit, profit subject to taxation, net profit of the enterprise, net profit remaining at the disposal of the enterprise. The nature of the distribution of profits determines many significant aspects of the enterprise, influencing its performance.

Profit planning is carried out on the basis of a deep economic analysis of all indicators of financial and economic activity for the period preceding the planned one. Profit planning can be carried out by the direct calculation method, the analytical method and the combined calculation method.

The analysis of the formation of profits and the level of profitability of NZ PPRTI LLC, carried out in the work, made it possible to establish some negative impact of market transformations on profitability indicators. After analyzing the activities of the enterprise, we can say the following:

In 2013, NZ PPRTI LLC took measures to address the problem that appeared in 2012 (an increase in costs by 1 ruble of products). By solving this problem, the company was able to increase the share of the company's profits, but at the same time lost a lot of orders from regular customers, which led to a decrease in the company's revenue. Despite the increase in the average salary of the personnel of the enterprise, the productivity of personnel in 2013 decreased by 954 thousand rubles. per person, which is a significant decrease.

According to the results of the analysis of profit and profitability of NZ PPRTI LLC, ways were proposed to increase the profit of the enterprise. In view of this, reserves have been identified for increasing profits by increasing the volume of output and sales of products and by reducing the cost of production. According to the results of calculations in 2012, the profit of NZ PPRTI LLC could increase by 16919.91 thousand rubles, and in 2013 - by 24727.69 thousand rubles.

Thus, the identification and evaluation of reserves for increasing profit growth are very important components in the overall process of profit planning - the development of a system of measures to ensure its formation in the required volume and effective use in accordance with the goals and objectives of the enterprise development. As a result of the analysis and accounting of reserves for increasing profits, the enterprise will save significant funds, increase its profits, and increase profitability.

List of used literature

Tax Code of the Russian Federation (part two). Chapter 25 from 30.12.2012.

Babich T.N. Planning at the enterprise / T.N. Babich, E.N. Kuzbozhev: textbook. – M.: KNORUS, 2008. – 336 p.

Babich S.N. Enterprise economy. Publisher: Kharkov National University, 2010. - 345 p.

Burmistrova L.M. Accounting: textbook: 2nd ed., Revised. and additional – M.: INFRA-M, 2009. – 240 p.

Volodin A.A. Directory of the financier of the enterprise: Ed. 4th, add., revised. - 2nd ed. / Ed. A.A. Volodin. – M.: INFRA-M, 2011. – 510 p.

Gerasimov B.I., Konovalova T.M., Spiridonov S.P. Economic analysis: textbook. allowance. At 2 pm - Tambov: Tambov Publishing House. state tech. un-ta, 2008. - Part 2. - 84 p.

Gruzinov V.P., Gribov V.D. Enterprise Economics: Textbook. Workshop. - 3rd ed., revised. and additional - M.: Finance and statistics, 2005. - 336 p.

Dubrovsky V.Zh., Koksharova V.V., Chaikin B.I., Yarin G.A. Planning, control and analysis of the company's activities: Proc. allowance / Nauch. ed. V.Zh. Dubrovsky, B.I. Chaikin. - Yekaterinburg: Ural Publishing House. state economy un-ta, 2006. - 370 p.

Kodatsky V.P. Profit. - M.: - M.: INFRA-M, 2006. - 128 p.

Rakhimov T.R. Money circulation, finance and credit: textbook /T.R. Rakhimov, A.B. Zhdanova, V.V. Spitsyn; Tomsk Polytechnic University. - Tomsk: Publishing House of Tomsk Polytechnic University, 2010. - 193 p.

Safronov N.A. Economics of an organization (enterprise): a textbook for secondary vocational education in financial and economic specialties Publisher: Magistr, INFRA-M, 2011. - 345 p.

Savitskaya G.V. Analysis of the economic activity of the enterprise: Textbook. – 5th ed., revised. and additional – M.: INFRA-M, 2009. – 536 p.

Tsarev V.V. Intracompany planning. - St. Petersburg: Peter, 2007. - 496 p.

Chechevitsyna L.N. Analysis of financial and economic activity: textbook / L.N. Chechevitsyn. – Ed. 4th, add. and reworked. - Rostov n / D: Phoenix, 2009. - 467 p.

Sklyarenko V.K., Profit planning methods at the enterprise // Economist's Handbook, no.2. - 2009. - S. 89.

Profit planning. [Electronic resource]. Access mode:

http://www.grandars.ru/college/ekonomika-firmy/planirovanie-pribyli.html.

Concept, essence and functions of profit. [Electronic resource]. Access mode:

http://www.grandars.ru/college/ekonomika-firmy/sushchnost-pribyli.html.

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Introduction

As Russia becomes on the market path of economic development, the role of such indicators as the volume of production and sales of the enterprise's products increases. It is these indicators that are the decisive factor in the formation of profit.

The volume of production and sales of products are the most important aspects for all stakeholders - the owners of the enterprise, the state. Employees, the local community, since the successful implementation of production programs, stable and wide sales of products allow all participants in production activities to ultimately achieve their financial goals - primarily increasing welfare and quality of life.

In the absence of “top-down” state plans, the fulfillment of which was the main goal of enterprises operating in a centrally planned economy, the main guideline for enterprises in a market economy is the implementation of production and investment programs developed by the enterprises themselves and compliance with budgets.

The amount of revenue is determined by internal and external (market) factors. Ways to increase the volume of production and sales of products are determined by factors such as production capacity, the structure of products, the rhythm of production, the quality of products at the enterprise.

The relevance of the topic lies in the fact that the volume of production and sales of products are interdependent indicators. In conditions of limited production possibilities and unlimited demand, the volume of production is put forward in the first place. But as the market becomes saturated and competition intensifies, it is not production that determines the volume of sales, but, on the contrary, the possible volume of sales is the basis of production capacity. The enterprise should produce only those goods and in such a volume that it can actually sell.

The volume of product sales and the resulting financial results have a significant impact on the development and efficiency of the enterprise's production volume. Therefore, in modern conditions, the importance of ways to increase production volumes and sales of products is significantly enhanced.

The growth rate of production volume and sales of products directly affect the amount of costs, profit and profitability of the enterprise, as well as the overall efficiency of the organization, so the significance of these indicators cannot be disputed. The reason for this is that in the conditions of market relations new factors are added, ignoring which can lead to sad consequences - financial losses, and in case of unfavorable developments - bankruptcy.

The purpose of the bachelor's thesis is to consider the theoretical foundations of the volume of production and sales of products at the enterprise and identify ways to increase them. In connection with the goal, the following tasks can be distinguished:

Consider indicators characterizing the volume of production and sales of products;

Identify the factors affecting the change in the volume of production and sales of products;

To identify ways to increase the volume of production and sales of products.

The object of the study was a modern industrial complex for the production of chemical products for industrial purposes and household chemicals - OJSC "Kaustik", the city of Volgograd.

The study period of this enterprise is 3 years (from 2008 to 2010).

1. Theoretical part. Theoretical foundations of the volume of production and sales of products and ways to increase them

1.1 Indicators characterizing the volume of production and sales of products

In Russian practice, a special terminology has developed to describe the volume of production and sales of products. Speaking about the release of products, it should be borne in mind that the products manufactured in a given period (PP) are not identical to the products put into circulation (PV), i.e. finished. On the one hand, not everything produced can be finished, and then PP > PV. On the other hand, output could consist of produced in a given period plus the remains of blanks from the previous period, then VP > PP. The first case corresponds to an increase in stocks of semi-finished products, and the second to their decrease.

It is impossible to say unequivocally that one of these situations is good and the other is bad, since the business activity of any enterprise is cyclical. In the process of any enterprise, there are periods when the implementation of a large number of urgent orders requires increased production rates. During these periods, the volume of output may exceed the volume produced. In order for the enterprise to cope with such situations, stocks of semi-finished products, blanks, and partially processed products are created during periods of relative calm. If the products released during these periods are not large, their volume will be lower than the volume produced.

The volume of production and sales of products is characterized by the following indicators: gross turnover, intra-production turnover, gross, marketable and sold products.

Products should be distinguished according to the degree of readiness in terms of the production cycle of a given enterprise and in terms of consumption needs. A finished product from the point of view of the production cycle of a given enterprise is a finished product (FP) and is produced for sale to external consumers. Finished products are part of the commercial products of the enterprise (TP).

Marketable products include the cost of: finished products planned for release (accepted by the technical control department, completed and handed over to the enterprise's finished product warehouse); semi-finished products, component parts and assembly units intended for sale to a third party; tools, fixtures and works (services) sold to the outside (IPRS), as well as products manufactured at the enterprise for use (consumption) at the enterprise itself. It is expressed in wholesale prices of the enterprise and in comparable prices. The former are used to link the production plan with the financial plan; the second - to determine the pace, dynamics and changes in the structure of production.

Marketable output characterizes the volume of manufactured finished products and is used to calculate production costs, financial results, profitability and other indicators of production efficiency.

If the products produced by a workshop, department or other division of the enterprise are not intended for sale or consumption, but for further processing by other divisions of the enterprise, they are classified as semi-finished products. A semi-finished product (PF) is a finished product of the enterprise divisions intended for further processing within the enterprise.

Marketable products, excluding semi-finished products released to the side, will be finished products (FP). Thus:

TP \u003d GP + PF + IPRS (1.1)

The same product can be raw materials, semi-finished products and finished products for various stages of production.

Products that at the time of analysis are in the workshops of the enterprise at ongoing or stopped technological processes and are not yet ready for transfer to other divisions of the enterprise are intrashop work in progress (VTsNP).

Intrashop work in progress, together with semi-finished products, make up complete work in progress (WP), i.e.

NP = PF + VTsNP (1.2)

Gross output (VP) is the value of all manufactured products and work performed, including work in progress.

Gross output includes:

1) finished products (products) produced during the reporting period by all divisions of a legal entity (both from their own raw materials and materials, and from raw materials and materials of the customer), intended for sale to the outside, transfer to their capital construction and their non-industrial divisions, crediting to the composition of their own fixed assets, as well as the issuance of their employees on account of wages;

2) semi-finished products of their production, released during the reporting period to the side, their capital construction and their non-industrial divisions, regardless of whether they were produced in the reporting period or earlier;

3) work (services) of an industrial nature, performed on orders from outside, for its capital construction and its non-industrial divisions, as well as work on the modernization and reconstruction of its own equipment;

4) work on the manufacture of products (products) with a long production cycle, the production of which was not completed in the reporting period.

Distinguish between gross net output and gross gross output: in the first, intrashop work in progress is not included, in the second it is included. The corresponding formulas for calculating the gross net output (GP net) and gross gross output (GR gross) are as follows:

Net VP \u003d GP + (PF 2 - PF 1) + PFS + IPRS (1.3)

VP gross \u003d GP + (NP 2 - NP 1) + PFS + IPRS (1.4)

where PF 2 - the value of balances at the end of the period;

PF 1 - the amount of balances at the beginning of the period.

The values ​​in brackets can be both positive and negative, since in certain periods both an increase and a decrease in the balance of semi-finished products and work in progress can be observed.

From the definition of marketable products as the sum of finished products and semi-finished products released to the side, it also follows that

VP net = TP + (PF 2 - PF 1) (1.5)

Gross turnover - the total value of all types of products of the enterprise, which is intended for sale on the side and for internal consumption, as well as the cost of industrial work for its divisions and for other consumers. Distinguish between gross net turnover (excluding intrashop work in progress) and gross gross turnover (including intrashop work in progress). The corresponding calculation formulas are:

VO net = VP net + PFP (1.6)

VO gross = VP gross + PFP (1.7)

Gross turnover is equal to gross output if all workshops and divisions of the enterprise operate independently of each other, i.e. produce products directly intended for sale and do not transfer their products to other divisions for processing.

Since, when calculating the value of the gross turnover, each semi-finished product is included in the calculation several times (as many times as the transfer of the product including it to another workshop or division), this indicator has a very limited significance, being only an indicator of the length of the production cycle compared to the production cycle of similar enterprises.

Intra-production turnover - the value of finished products or semi-finished products and works of an industrial nature that are consumed within the enterprise.

Sold products - products are considered to be paid for by the buyer or sales organization. Its volume is calculated as the cost of finished products and semi-finished products of own production intended for delivery according to the plan and payable by the customer, spare parts of all types and purposes, consumer goods, work performed and services rendered, sold in accordance with economic agreements with consumers of products or through its own marketing network.

Net output - the value of the enterprise's products minus all material costs and depreciation of the main enterprise.

Thus, the basis for developing ways to increase the volume of production and sales of products is a system of certain indicators that characterize the activities of the enterprise for the production of products.

Figure 1.1 illustrates the indicators characterizing the volume of production and sales.

Figure 1.1 - Indicators characterizing the volume of production and sales of products at the enterprise

1.2 Basic information about the volume of production and sales of products

The volume of production and the volume of sales of products are interdependent indicators. In conditions of limited production possibilities and unlimited demand, the volume of production is put forward in the first place. But as the market saturates and competition intensifies, it is not production that determines the volume of sales, but, on the contrary, the possible volume of sales is the basis for developing a production program. The enterprise should produce only those goods and in such a volume that it can actually sell.

The main task of industrial enterprises is to provide the population with high-quality products to the fullest extent possible. The growth rate of production and sales of products, improving its quality directly affect the amount of costs, profits and profitability of the enterprise. Therefore, the analysis of these indicators is important. Its main tasks:

- determination of the influence of factors on the change in the value of these indicators;

- identification of ways to increase output and sales of products;

The sources of information for the analysis of production and sales of products are the business plan of the enterprise, operational schedules, reporting f. No. 1-p (annual) "Report on products", f. No. 1-p (quarterly) "Quarterly reporting of an industrial enterprise ( association) on the release of certain types of products in the assortment", f. No. 1-p (monthly) "Urgent reporting of an industrial enterprise (association) on products", f. No. 2 "Profit and loss statement", statement No. 16 "Movement of finished products, their shipment and sale".

The main task of a comprehensive targeted study of the volume of production and sales of products is to determine the competitive position of the enterprise and its ability to flexibly maneuver resources when market conditions change. This general task is realized by solving the following particular tasks:

- assessment of the degree of fulfillment of contractual deliveries of products;

- assessment of the impact of the structure of products;

- assessment of production capacity, product quality, rhythm of production;

- establishing the reasons for the decrease in production facilities and the irregularity of output;

- quantitative assessment of reserves for the growth of output and sales of products.

The purpose of the analysis of the volume of production and sales of products is to find ways to increase the volume of sales compared to competitors, to expand the market share while maximizing the use of production capacities and, as a result, to increase the profit of the enterprise.

The volume of industrial production can be expressed in natural, conditionally natural and cost meters. The main indicators of production volume are commodity, gross and sold products.

The volume of sales of products is determined either by the shipment of products to customers, or by payment (revenue). It can be expressed in comparable, planned and current prices. In a market economy, this indicator is of paramount importance. The sale of products is the link between production and the consumer. The volume of production depends on how the product is sold, what is the demand for it in the market.

Production is evaluated using natural and conditionally natural indicators, in units of labor input and cost. The volume of production is characterized by gross and net products, output - finished and commercial products, sales - shipped and sold commercial products.

The plan for the release (manufacture) of products (by types and volumes) in the coming periods constitutes the production program of the enterprise. According to the timing of planning, strategic and operational production programs are distinguished.

The study of production volumes is carried out in a certain range of business activity, i.e. within the limits min -- max representing the relevant series. Analysis can be carried out not only within the limits of the absolute min - max, but also within the limits of constant fixed costs.

The relevant range consists of the minimum allowable, maximum allowable, optimal and actual volumes of output and sales of products.

The minimum allowable (break-even) volume of sales is the volume at which equality of income and costs is achieved under the prevailing conditions of production and product prices.

The maximum volume provides the maximum loading of production factors.

The optimal volume of sales is considered to be the one that ensures maximum profit under the prevailing conditions of production in a certain price range. The optimization problem is more theoretical than practical, however, the optimal volume in the planning of production is the benchmark, the knowledge of which is necessary.

Growth in the production of goods (works and services) in value terms is one of the generalizing indicators of the economic efficiency of production. The expansion of production occurs, first of all, due to the better use of equipment and materials, the growth of labor productivity.

Analysis of the structure of commercial products. The uneven implementation of the plan for certain types of products leads to a change in its structure, i.e. the ratio of individual products, in general, their release. Fulfilling the plan in terms of structure means maintaining the planned ratios of its individual types in the actual output.

The structure of production is determined by calculating the share of each type of product as a percentage of the total volume of production in monetary terms.

In the process of analysis, it is necessary to study changes not only in the volume of production of marketable products, but also in the volume of its sale, on which the financial position and solvency of the enterprise depend.

The sale of products is the final stage of the production and economic activities of the enterprise. Products are considered sold from the moment the funds are received on the supplier's settlement account. To determine the implementation of the plan in terms of sales volume, wholesale prices of the enterprise are used.

To ensure a more complete satisfaction of the needs of the population, it is necessary that the enterprise fulfill the plan not only in terms of the total volume of production, but also in terms of assortment and nomenclature.

Nomenclature - a list of product names and their codes established for the relevant types of products in the All-Union Classifier of Industrial Products (OKPP) operating in the CIS. Assortment - a list of product names with an indication of its production volume for each type. It can be full, group and intragroup. The analysis of the implementation of the plan for the nomenclature is based on a comparison of the actual and planned output of products for products that are included in the main list.

Sources of information for the analysis of the production program of the enterprise are plans for the economic and social development of the enterprise, operational plans - schedules, reporting form 1-p "Report of the enterprise on products".

1.2.1 Main directions and information support for studying the volume of production

The volume of production is the most important area of ​​economic analysis. This is due to the fact that the cost, profit, profitability, turnover of funds, solvency of the enterprise and other indicators characterizing the efficiency of the enterprise depend on the volume of production, composition, assortment, quality of manufactured and sold products, the rhythm of production.

Data sources for analysis:

1) enterprise passport;

2) planned task;

3) operational, statistical, accounting information.

The analysis of various product categories is carried out in terms of the correspondence between the results achieved and their planned levels. In a market economy, the implementation of the plan does not play the role that it played under centralized planning, therefore, such an analysis is of primary importance only for internal control procedures at the enterprise itself, management accounting and evaluating the performance of production managers.

Carrying out such an analysis is a rather laborious process. It requires the generalization of large amounts of information, and with the growth of the size of production, the amount of information increases at a high speed. Therefore, when deciding on the need to conduct a complete analysis of product categories at the enterprise, management must understand that this will require a significant investment of working time, not only for special employees of the analytical service, but also for production managers. In any case, you should first decide whether the result will justify such costs.

Analysis of production for a certain period of time can be performed both in kind and in monetary terms. In physical terms, manufactured products are valued in tons, meters, pieces, etc. units. In monetary terms, the volume of production is estimated in rubles or another currency. Since the question of the monetary value of the product at different stages of production is quite controversial, for the analysis of output, the natural expression is most often used. There are, however, certain subtleties in the use of natural units. Since different brands, varieties and varieties of products require different technological processes, time, labor and materials for their manufacture, it is incorrect to compare and summarize the output of different (even related) types of products. In addition, it significantly affects the commercial result and the quality of the products. Therefore, in order to correctly draw conclusions about the number of products produced, it is necessary to find a way to take into account differences in technology and quality. They do this by converting the results into conventional units - conventional tons, conventional pieces, etc. recalculation is carried out by multiplying natural units by the coefficients established for each grade and variety, based primarily on the duration of the technological process in relation to the costs of various resources for the manufacture of an equivalent product.

The introduction of conventional units of output sometimes leads to the fact that the picture of the implementation of planned or budget targets is completely different than when natural units are used.

It is clear, however, that it is possible to establish conventional units for comparing physical indicators only for related products. If the products are heterogeneous, comparisons of natural indicators do not make sense. In this case, monetary units become the only measure of output.

The growth of output, both in kind and in monetary terms, is evidence of the successful operation of the enterprise and its good prospects. However, the monetary value of manufactured products is fraught with danger: during periods of rapid price growth (namely, price growth, or inflation, is one of the main factors characterizing the economic situation in Russia over the past decade), an increase in output in monetary terms may not be evidence of real growth. enterprises if this increase does not keep up with the rate of inflation.

In the analysis of the volume of production and sales of products, a number of coefficients are used that characterize the production activities of both the enterprise as a whole and its individual divisions.

As a characteristic of the length of the production cycle, the indicator of intra-factory turnover is used:

To ext. - head. rev. = VP/VO (1.8)

Its value is equal to one if there is no intra-factory turnover between different divisions of the enterprise, i.e. transfer of semi-finished products from one technological process to another.

An indicator of the share of marketable products in the volume of gross output is the coefficient of marketability:

Who in. = TP/VP (1.9)

The equality of this indicator to one indicates either that the analyzed enterprise does not have unfinished intrashop production and semi-finished products, or that their balances at the end of the period have not changed compared to its beginning.

To analyze the composition of commercial products, the readiness factor is used:

Goth. = GP/TP (1.10)

Like the two previous coefficients, its value can range from 0 to 1, showing the share of finished products in the total output of the enterprise. If the value of this coefficient has been steadily decreasing over several periods, this indicates that the share of semi-finished products and other, other than the main, products of the enterprise in the total volume of marketable products is increasing. Consumers are less and less interested in the finished products of the enterprise, and those types of output that were previously considered secondary or auxiliary are in greatest demand. In this case, the management of the enterprise should think about changing the structure of products, and maybe even about re-profiling production.

Another indicator characterizing the output, and in fact - the market activity of the enterprise, is the sales ratio:

To real. = RP/TP, (1.11)

where RP - sold products of the enterprise, i.e. products that found their buyer for the analyzed period of time. Its volume is calculated according to financial statements as the volume of sales for the corresponding period.

1.2.2 The main directions of studying the volume of sales of products

The volume of sales of products is the end result of the activity of the enterprise as a production complex, the analysis of revenue is carried out both for the enterprise as a whole and in terms of its structural divisions or types of products, as well as for its separate economic units that conduct independent production activities (workshops, branches). Of course, such an analysis makes sense only when the revenue of a particular unit can be singled out in the financial flows of the entire enterprise, and also if the amount of this revenue is significant for the enterprise as a whole. As with the analysis of the volume of production, the analysis of revenue will require a significant investment of time for employees of both analytical services and line departments. Therefore, it can be considered justified only to the extent that it provides useful information for determining the prospects of the enterprise and its individual divisions.

Of great importance is the analysis of the volume of sales for enterprises with a divisional organizational structure. A comparative analysis of the revenues of various departments can give more informed conclusions about the performance of branches or shops than an analysis of profit, contribution and other indicators of financial performance.

In the case when an enterprise produces complex, unique or very expensive products, fulfilling a limited number of large orders during a quarter or a year. For such enterprises, it is quite difficult to talk about the dynamics of product sales, since revenue is not a constant flow, and the fulfillment of each order makes a significant contribution to the total sales volume.

The tool for analyzing the financial and economic activities of an economic entity is financial statements. And the first thing to find out when starting to analyze the implementation is the principle of recording revenue. In the practice of Russian accounting, there are two main ways to register revenue - sales are recognized at the time of payment or at the time of shipment of products. Using these two methods has its pros and cons. Since the standard practice of business relations in market conditions provides for the provision of buyers and consumers with payment deferrals, the choice of how revenue is reflected will affect its dynamics. This influence will be especially noticeable in those enterprises where the flow of cash receipts is heterogeneous, revenue comes in large amounts, through unequal (and most often indefinite) periods of time. It is clear that the schedules of sales, accounted for by payment and shipment, when providing deferrals to buyers, will be shifted relative to each other in time for a period equal to the duration of these delays. Very often, enterprises adhere to a certain policy, the same for almost all buyers, regarding payment for shipped products. If such a practice is adopted in an enterprise producing standard mass products, then the gap between shipment and payment in the normal state of affairs in the enterprise should be approximately equal to the duration of the usual delay. The increase in this gap indicates that the buyers of the company's products do not comply with contractual relations and delay payment for the products received. In this case, the financial management of the enterprise should pay more attention to working with debtors and more carefully monitor the implementation of contracts, applying, if necessary, penalties to delinquent debtors.

If we compare the dynamics of production and sales of products, it is obvious that even with the recognition of revenue from shipment, there will be an incomplete match between the schedules. Between production and shipment to consumers at the vast majority of enterprises, a certain period passes: for the chemical industry, due to the characteristics of the products themselves, it is long and is calculated in months. If the accounting policy of the enterprise provides for the recognition of revenue from payment, then the gap between production and sales becomes even greater.

1.3 Factors affecting the change in the volume of production and sales of products

1.3.1 Production capacity

The determining factor in the volume of production is the amount of power. It reflects the potential of enterprises, workshops for the production of products. Determination of the value of production capacity takes a leading place in identifying ways to increase production volumes.

Production capacity is the maximum possible output of products provided for the corresponding period (decade, month, quarter, year) in a given nomenclature and assortment, taking into account the optimal use of available equipment and production space, advanced technology, advanced organization of production and labor.

The economic justification of production capacity is the most important tool for planning industrial products. In other words, this is the potential for gross industrial output.

The production capacity of the enterprise depends on the following factors: the quantity and quality of existing equipment; the maximum possible productivity of each piece of equipment and throughput of areas per unit of time; the accepted mode of operation (shift, duration of one shift, discontinuous, continuous production, etc.); nomenclature and range of products, labor intensity of products; proportionality (conjugation) of production areas of individual workshops, sections, units, groups of equipment; the level of intra-factory and inter-factory specialization and cooperation; the level of organization of labor and production.

When forming the production capacity, the influence of such factors as the range, assortment, product quality, the fleet of the main technological equipment, the average age of the equipment and the effective annual fund of its operating time under the established mode, the level of fleet contingency, the size of production areas, etc. are taken into account.

The degree of satisfaction of market demand depends on the production capacity, which can vary in volume, nomenclature and assortment, therefore, the production capacity should provide for the flexibility of all technological operations, i.e. the opportunity to rebuild the production process in a timely manner, depending on the growth of the competitiveness of products, changes in volume, nomenclature and assortment.

Production capacity is calculated according to the entire list of nomenclature and range of products. In conditions of multi-product production, when manufactured products are characterized by hundreds of product names, each of which differs not only in purpose or design features, but also in manufacturing technology, the entire range of manufactured products is grouped and a representative product is selected.

To calculate the production capacity, you must have the following input data:

Planned fund of working hours of one piece of equipment;

Number of cars;

Equipment performance;

The complexity of the production program;

Achieved percentage of performance standards.

The production capacity of the leading divisions is determined by the formula 1.12.

PM = n Nm F, (1.12)

where PM is the production capacity of a subdivision (workshop, site);

n is the number of units of the leading equipment of the same name, units;

Nm - hourly technical capacity of a piece of equipment, units;

F is the fund of equipment operation time, hours.

In the short run, production capacity is a constant. In the long term, it can be reduced by withdrawing from production physically and morally obsolete, redundant machines, equipment and space, or increased by technical re-equipment of production, reconstruction and expansion of the enterprise. In this regard, when justifying the production program by production capacities, the following are calculated:

input power;

Output power;

Average annual production capacity.

Input production capacity is the capacity at the beginning of the reporting or planning period.

Output production capacity is the capacity of the enterprise at the end of the reporting or planning period. In this case, the output power of the previous period is the input power of the next period. The output power is calculated by the formula:

PMout \u003d PMin + PMm + PMr + PMns - PMvyb, (1.13)

where PMout - output production capacity;

ПМвх - input production capacity;

ПМм - an increase in production capacity due to the technical re-equipment of production;

PMR - increase in production capacity due to the reconstruction of the enterprise;

PMns - increase in production capacity due to the expansion (new construction) of the enterprise;

PMvyb - retiring production capacity.

Since the input and output of capacities occurs throughout the entire planning period, it becomes necessary to calculate the average annual production capacity. It is determined by the formula:

PMs \u003d PMin + U PMivvod tid / 12 - U PMjvyv. tjd / 12, (1.14)

where PMS is the average annual production capacity;

PMinput - input i-th production capacity;

tid is the number of months in a year during which the i-th capacity will operate;

ПМjvyv - output j-th production capacity;

tjd is the number of months in a year during which the j-th output power will not operate.

The above methodology for determining the average annual capacity is applicable in cases where the enterprise development plan provides for a specific month for the commissioning of new production capacities. If the current plan for capital construction or organizational and technical measures provides for the commissioning of capacities not by months, but by quarters, then when calculating the average annual capacity, it is considered that they will be commissioned in the middle of the planned quarters.

The indicators characterizing the level of production capacity utilization include the capacity utilization factor, which is determined as follows:

where B f (pl.) - the actual (or planned) volume of production,

produced per year in physical units.

For a deeper analysis of the reasons for the deviation in the use of power, it is advisable to determine the coefficients of intensive, extensive and integral use of the leading equipment. The coefficients are defined as follows:

where K int - coefficient of intensive use of equipment;

N f (pl.) - the actual (planned) performance of the leading unit

equipment per unit of time, t/h;

T.o. - technically substantiated productivity, t/h.

where K ex - coefficient of extensive use of the leading equipment;

T f (pl.) - the actual (planned) time of use of the leading equipment, hour.

K integ = K int Ch K ex, (1.18)

where K integ is the integral utilization factor of the leading equipment.

It is important to determine the reserve for the use of production capacity, which is calculated as follows:

P m \u003d 1 - K integr (1.19)

With a correct calculation, the following equality should be maintained:

1 - K m \u003d R m (1.20)

1.3.2 Fulfillment of contractual deliveries of products

The degree of fulfillment of contractual deliveries (K d.p.) of products is determined by the final indicator reflecting the ratio of the value of actual revenue to the value of contractual obligations (K d). Such an indicator can be determined by the formula:

where T f is the actual volume of marketable products delivered according to

contracts, in natural units of measurement;

T d - the volume of supplies of marketable products under contracts, in natural units of measurement;

C f, C d - respectively, the actual prices and prices,

established at the time of signing contracts, rub./unit.

The value of this indicator is influenced by two factors - the physical volume and deviations in prices, if the contracts provide for their subsequent adjustment. Therefore, it is necessary to measure the influence of each of these factors.

To identify individual factors, you can use the index method. Accordingly, in order to determine the impact on the amount of revenue as a result of deviations in the physical volume of fulfilled obligations from those assumed, it is necessary to calculate both the volume of obligations assumed and the actual volume at base prices.

where is the coefficient of fulfillment of obligations in terms of physical volume.

To determine the degree of influence of deviations in prices, the actual volume of supplies for the reporting period is estimated at base prices and at the actual prices of its value calculated at base prices, we obtain the price change coefficient ().

The influence of factors of physical volume and prices in quantitative terms is achieved by calculating the difference between the numerator and denominator in the corresponding formulas.

The enterprise should also take into account the timeliness of the fulfillment of delivery obligations, the purpose of which is to identify the amount of obligations overdue and the reasons for the violation of delivery dates. The importance of this lies in the fact that, in addition to untimely receipt of revenue, failure to meet the deadlines for deliveries entails the payment of fines, penalties and forfeits, which subsequently negatively affects the performance of the enterprise.

1.3.3 Structure of products

The nomenclature represents the list of names of manufactured products.

Assortment - a set of varieties of products of the same name, differing in technical and economic indicators.

The assortment formation system includes the following main points:

Determination of current and prospective needs of buyers;

Assessment of the level of competitiveness of manufactured products;

The study of the life cycle of products and the introduction of new perfect types of products and the withdrawal of obsolete products;

Evaluation of economic efficiency and degree of risk of changes in the product range.

Much attention should be paid to the implementation of the assortment plan, as this contributes to the most efficient and rational use of labor, raw materials, and financial resources available to the enterprise.

The coefficient of fulfillment of the plan for the assortment (K a) will be:

Particular attention should be paid to the structure of manufactured products. A change in structure is a structural shift. The impact of structural shifts on the volume of production is determined by multiplying the difference in the level of implementation of the plan in value and natural meters by the planned output in value terms.

VP str \u003d (K st - K n) H VP p (1.25)

Instead of the plan fulfillment factor in physical terms, the labor intensity plan fulfillment factor can be used.

If an enterprise has a higher percentage of output growth in value terms, this means that it produces less labor-intensive, but more expensive products. As a result, production output increases.

If there is a higher growth in the volume of production in physical terms, then this means that more labor-intensive, but cheaper and less profitable products are being produced. As a result, the volume of production is reduced.

1.3.4 Rhythm of production

Rhythm - uniform release of products in accordance with the schedule in volume and assortment, provided for by the plan.

Rhythm is a qualitative indicator that characterizes the work of the enterprise. Good rhythm ensures a more complete use of production capacity, labor, material resources.

Irregular work leads to a decrease in product quality, an increase in labor costs, to the payment of fines for underdeliveries and other losses.

There are direct indicators for assessing rhythm, which include:

Rhythm coefficient (K p):

where? In pl - the total value of planned targets in the planning period;

B - total overfulfillment of planned targets for the analyzed period.

Coefficient of variation (Kv), defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average ten days, average monthly, average quarterly) planned output. The calculation is performed according to the formula 1.27:

where is the square deviation from the average ten-day task;

n is the number of periods;

Planned average ten-day output.

Indirect indicators of rhythm are the presence of additional payments for overtime, payment for downtime due to the fault of the enterprise, losses from marriage, payment of fines for underdelivery and untimely shipment of products, etc.

Coefficient of arrhythmia - the sum of positive and negative deviations of the coefficients for the implementation of the plan by periods. The higher this indicator, the worse the rhythm of the enterprise.

The irregularity of production affects all economic indicators: the quality of products decreases, the volume of work in progress and excess balances of finished products in warehouses increase, and the turnover of working capital of the enterprise slows down.

For unfulfilled deliveries of products, the enterprise pays fines, revenue is not received on time, the wage fund is overspent, the cost of production increases, and profits fall.

Causes of rhythm disturbance can be external and internal.

External: lack of energy resources, etc.

Internal: low level of organization of production, production control, difficult financial situation.

Negative consequences entail not only under-fulfillment or untimely fulfillment of planned targets, but in some cases over-fulfillment. Therefore, it is advisable to take into account both negative and positive deviations from the plan when assessing rhythm.

1.3.5 Product quality in the enterprise

The most important indicator of the company's activity is the quality of products. Quality improvement contributes to increased demand for products and profit growth, not only due to sales volume, but also due to higher prices.

Product quality is one of the main factors contributing to the growth of product sales.

This is the main indicator of the competitiveness of products and enterprises.

However, as a rule, improving the quality of products requires additional costs and increases the unit cost of production. The growth in output due to quality is reflected through the cost, price, profit and is the object of economic analysis.

The quality of products is regulated and established by a quality certificate.

It affects the volume of output and sales in terms of value because it gives grounds for a higher price and an increase in demand for higher quality products. Distinguish and analyze the quality of work and product quality. Figure 1.2 shows their impact on output.

The impact of product quality on the performance of the enterprise is assessed using quality indicators.

Product quality is a set of product properties that determine its suitability to satisfy certain needs in accordance with its purpose.

Figure 1.2 - The relationship between quality and volume of production

A quantitative characteristic of one or more product properties that make up its quality is called a quality indicator. There are generalizing, individual and indirect indicators of product quality. Quality indicators characterize the parametric, consumer, technological, design properties of the product, the level of its standardization and unification, reliability and durability.

The main indicators of quality are general indicators, individual indicators are indirect indicators.

1) General indicators, i.e. regardless of its type and purpose:

Share of certified products;

The share of products that meet international standards;

The share of products manufactured for export.

2) Individual indicators characterizing the properties of products:

Utility;

Reliability;

Manufacturability;

Aesthetics.

3) Indirect indicators:

Penalties for low-quality products;

The volume of rejected products and the proportion of defects;

Marriage loss.

During the analysis, the dynamics of these indicators is studied, the reasons for changes in quality indicators are clarified. At enterprises producing products of different grades, the average grade factor is calculated according to the plan and in fact by dividing the actual volume of manufactured products in value terms by the output at the price of 1 grade.

K grade = ?Q i H p i / ? Q i P p 1 (1.28)

As a result of changes in the quality of products, the average prices for products change. It is necessary to calculate them according to the plan, in fact, and find their impact on the performance of the enterprise.

P=? Q i P i / ?Q i (1.30)

TP \u003d (P fact - P plan) H Q fact (1.31)

P = (P fact - P plan) P K (1.32)

P \u003d (P fact - P plan) P K - (C fact - C plan) P K, (1.33)

where K is the number of products sold;

C is the unit cost of production.

An indirect indicator of quality is the loss from marriage.

A production defect is considered to be a product that, according to its technical or quality characteristics, does not meet the standard of this type of product and is not capable of performing the functions provided for this product. Products can be recognized as defective at any stage of production, and the detected defect can be produced both at this and any of the previous operations of the production cycle.

Marriage analysis is carried out in the following areas:

1) according to the method of use - for marriage, correctable and irreparable. If the product, after completion, can be used in the capacity for which it was originally intended, the marriage is considered to be correctable. Otherwise, there are several ways to use it:

As a blank for other products in the same production;

As a material for the main production;

For implementation on the side;

2) by workshops and operations separately - those who discovered the marriage and those responsible for its production;

3) by products;

4) for reasons of origin of marriage. There can be many reasons, for example:

Low-quality raw materials and materials;

Incorrectly executed drawings and other technical documentation;

Inappropriate equipment and tools;

Inefficient organization of production and management;

Lack of proper control at the previous stages of production;

5) on rejecting signs.

The analysis of marriage at the enterprise has two main goals: the first of them is to identify the causes of marriage and their further elimination. The second important purpose of such an analysis is to identify those responsible for the fact that part of the enterprise's products turned out to be non-compliant. From this point of view, the analysis of marriage is part of the control of the effectiveness of all employees of the enterprise.

It should, however, be remembered that the fact of marriage itself should not be a reason or reason for taking specific sanctions against the employee or unit in which the marriage was committed. Without an analysis of the causes of marriage, such sanctions will have the opposite effect, leading not to an increase in quality, but, on the contrary, to its decrease and attempts by workers to hide the shortcomings they have discovered. After all, often the same type of marriage can be caused by different reasons or a combination of these reasons. For example, the products may not meet the declared properties due to the fact that the operator did not follow the technological scheme for the production of products, or perhaps because the raw materials turned out to be of poor quality, and the supply department is to blame. In any case, the management of the enterprise, which conducts regular quality control and reject analysis, must understand that the value of the analysis is only in the conclusions that are drawn on its basis, but one should be very careful about the conclusions.

The crown of analytical procedures in this part of the analysis of production should be the development of measures to eliminate the causes of marriage and prevent their occurrence in the future. Otherwise, this rather time-consuming section of the analysis will be of very little value.

1.3.6 Use of labor resources

At the enterprises of the chemical complex there are industries where the volume of output is directly related to the number of main production workers, the time worked by each worker, and the level of labor productivity.

Such industries include the production of consumer goods, the production of plastic and rubber products, and others.

The main indicators characterizing the volume of output are:

Average number of workers, pers. (H p);

The average number of days worked by one worker, days per year (D);

The average number of hours worked by one worker, hours per day (T);

Average output per worked man-hour, rub./man-hour (P).

The dependence of the volume of production on labor factors can be mathematically expressed as follows:

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A commercial enterprise is designed to maximize profit from an occupied niche. To achieve this goal, an increase in volume and a decrease in current ones are required. Individual companies may follow the path of maximum allowable expansion of sales, but such tactics are beneficial for small businesses only for a short period of time. Let's try to figure out how to increase sales of products.

To implement it in the long term, significant investments are needed. However, there are many other ways to increase sales.

Increasing Sales: Ways

Consider the main methods:

• increase sales to existing customers;
• change in tariff policy;
• compelling commercial offers;
• quarterly progress reports;
• use of Internet resources to promote services;
• modernizing the processing of applications;
• sending offers to potential buyers;
• creation of a website for commercial sales;
• use of promotion channels;
• organization of work of sales managers;
• improving the quality of services provided;
• identification of promising directions;
• complex solutions for customers;
• offering burning discounts;
• moderate growth;
• change in motivation.

Increasing sales to existing customers starts with determining how they relate to . The main direction that ensures sales growth is the regular replenishment of the client base, as well as the analysis of changing customer needs. Based on this, it is necessary to find out a set of basic questions that will help to establish the circle of buyers, their interests and the way they make purchases.

It's common knowledge that 80% of a company's revenue can come from the top 20% of its customers. In addition, 80% of sales may come from just 20% of the most in-demand items. Key questions that characterize clients:

1. Age, gender, occupation, level, interests.
2. Type of purchased, its intended purpose.
3. Method, volume, frequency of purchase, form of payment.
4. Who else may be interested in the company's products.
5. Approximate amount of orders placed by existing customers.
6. Are there other companies supplying customers with a similar product.

As a result of the data obtained, the company must establish the main reasons that encourage customers to buy its product, and not the products of competitors. Such reasons are commonly referred to as "Unique Selling Propositions".

However, do not forget that they depend on all sorts of market changes, which, in turn, gives rise to the need to create separate offers for each consumer group. Next, consider the factors that will help make the work more efficient:

• the structure of the resource should be simple and exclude the placement of heterogeneous information ;
• it is desirable to have two separate menus, general and divided into segments ;
• place a block with information about the benefits for the client on the main page ;
• the site must contain a link to a page with customer reviews ;
• the presence of a banner with current special offers;
• the portal must have contact details, a callback order form.

The methods listed are based on customer needs. Companies also need to regularly monitor the actions of competitors. This will allow finding new ways to attract consumers. Increasing the sales volume and improving the marketing policy directly depends on the completeness of the collected information.

Separately, it is necessary to detail the issue related to the possible increase in prices for goods. First of all, you need to understand that by increasing the cost of the goods, the client should be given something in return. Based on this, owners of small enterprises should remember that the reasons for buying their products today may differ significantly from those for which they will be bought six months from now. Key factors that will help maintain customer loyalty:

• product upgrades, including new options ;
• price list adapted to the financial capabilities of the client ;
• flexible scheme of work with the customer ;
• fixing prices in rubles (for Russian buyers).

Winning (weaning) customers from competitors

If customers are, then it is advisable to monitor their market behavior. This approach will allow you to make specific business proposals in a timely manner. As for attracting potential customers, it is necessary to find out who the current supplier of similar products is, how satisfied customers are with cooperation with them, and take into account possible benefits for the client if he is ready to change suppliers.

If there are real advantages, the entrepreneur will have a chance to attract new customers. Regarding customers who, for certain reasons, began to use competitors' products, in this case, you need to restore contact with them and find out the reasons why cooperation was terminated.

As a result of the monitoring, the information obtained can be used to restore business relations. Some of the main reasons for not purchasing products are:

• the buyer no longer needs your product;
• greatly overpriced;
• unsatisfactory quality of goods;
• low level of service;
• competitive offers are more interesting.

When customers start to refuse your products, then it's time to increase the attractiveness of the company. If high prices are the stumbling block, then limited discounts can be used, for example, for up to three months.

But, if customers are not satisfied with the quality of the goods, then it's time to conduct a survey among buyers to find out their wishes. If there are wishes that are acceptable in terms of costs and can bring profit to the enterprise, they must be applied in relation to other customers.

An additional reason for refusing purchases is the lack of activity of the supplier. For many buyers, it is essential that there be regular contact, in particular through telephone calls, friendly visits and mail notifications.

If the consumer does not receive this, he thinks that the supplier is no longer interested in him and begins to look for new business contacts. Therefore, the entrepreneur must anticipate such moods of his customers and fill their needs.

Attraction of new clients

There are many consumers who have not yet tried your products. At the same time, their interests may correspond to the interests of existing customers. Increasing sales volume, possibly by attracting new customers. Of course, this will require a slight modernization in the system of customer relations, which will meet the needs of attracted customers. Such tactics will significantly reduce the financial costs associated with an increase in business activity.

To identify the qualitative characteristics of a particular group of consumers, such sources of information as statistical collections, marketing research or trade association reports are suitable. Interviewing different groups will help to understand that new customers will not necessarily be identical to existing customers. As a consequence, it will be necessary to establish the main differences during the selection of purchased products.

Recommendations from clients can serve as an addition to the overall picture. After identifying the main groups of potential buyers, you can do:

• listing buyers with the designation of their basic characteristics;
• mailing"Direct requests" by E-mail with a commercial offer and a brief description of the company;
• action"Cold calls", which consists in direct contact with potential customers in order to find out their purchasing preferences;
• advertising campaign in newspapers, magazines, on radio, television or in;
• popularization of the method"Personal recommendations" from existing clients;
• using the reception"Stimulating mix", which consists of a set of different activities that provide consumers with the competitive advantages of products.

Separately, you need to discuss the sale of goods in the "" mode. It is a one-stop solution for many companies looking to increase profitability and reduce operating costs.

For the successful sale of products, the main role is played by the cost, quality, assortment of goods and its availability in the warehouse. Timely delivery is another factor.

Advantages of online trading:

• significant cost reduction;
• automated order processing;
• the possibility of girth is huge;
• round-the-clock operation;
• possibility of instant payment;
• no need to walk along;
• continuous improvement of the structure of the products offered;
• automatic generation of product catalogs.

Increasing the intensity of purchases from existing customers

The increase in sales occurs due to the increase in the volume of purchases by existing customers. Because attracting new customers is much more difficult. Therefore, it will be useful to study the Pareto Principle. According to this principle, about 80% of success comes from 20% of the effort. Thus, it is quite natural to apply this rule to the issue of making a profit and increasing sales volumes. An overview of sales using the "Pareto Principle" includes:

• sales volume per customer;
• income from each consumer;
• sales volumes for a particular type of product;
• generalized profitability of products sold;
• total sales and revenues for each individual distribution channel.

Data analysis includes:

1. Calculation of sales volumes for each of the above indicators for a specific period in order to obtain a total amount.
2. Location of received information decreasing throughout the analyzed period.
3. Percentage calculation all indicators (item 1) and their subsequent arrangement in descending order.
4. Total Percentage Calculation in decreasing order.
5. Product Category Identification for which total sales reach 80%.
6. Benchmarking obtained data with results for the past period, in order to subsequently focus on those methods that provide 80% of sales.

Thanks to the information received, the company will be able to take adequate measures aimed at increasing sales. Analysis of the situation will show what buyers think and say. If the counterparty purchases products towards the end of the month, then a phone call to him two weeks before the event can be a useful tool to guarantee an increase in sales.

You can also draw attention to the enterprise by regular deliveries or by sending a specialist to eliminate minor equipment breakdowns. An additional incentive may be the sale of certain goods on credit. A good way is to give discounts to your customers, especially on those products that are sold by competitors. Also widely used is the method of distribution of related products.

Today's sales serve as a guarantor of future production financing. Visually, the actual size of the critical sales volume can be seen on the graph as the point of intersection of the lines that display the total costs and sales revenues. Increase in sales volume is possible due to:

• engaging customers in games;
• invitations to clients for holidays;
• teaching customers something;
• providing an opportunity to taste the product;
• attraction of celebrities;
• using a variety of discounts.

Focusing on specific types of customers is also a good way to increase sales. Experts from the field of neuroeconomics argue that the process of "spending money" continues until it begins to create inconvenience. The results of individual studies have identified three basic types of buyers:

• 24% - misers;
• 61% are average buyers;
• 15% - spenders.

Each company is interested in buyers who:

• acquire a highly profitable product;
• pay for products in full;
• prefer to make large orders;
• very rarely cancel orders;
• pay for goods on time;
• do not need after-sales service.

Given the characteristics of each individual group of buyers and the results of the analysis, it is possible to approximately determine the profitability of consumers. As a rule, only a small part of buyers provides the main profit. It often happens that large customers may not be profitable enough for a company.

Concentration on the most profitable customers will free up significant resources for the development of production.

Target client identification technology implies:

• strategy definition;
• conducting market segmentation;
• collecting market data;
• development of primary hypotheses and analysis of accumulated information (by consumers);
• division of consumer segments;
• development of primary hypotheses and analysis of accumulated information (for clients);
• separation of client segments;
• an overview of the attractiveness of each individual sector;
• identifying criteria for selecting target customers;
• extraction of the target buyer;
• development of methods aimed at improving the quality of proposals and reaching the break-even point.

Building relationships with clients

The basic rules for an effective customer service program include:

1. Identification of the most profitable clients with their further distribution into groups. Primary goal:

• prioritization during maintenance;
• analysis of the characteristics of key groups of buyers.

2. Drawing up a register of internal and external customers.

3. Determining the required level of customer service for each group. Primary goal:

• definition of basic requirements for quality of service;
• identification of requirements regarding the accuracy of order fulfillment;
• setting the level of responsiveness to the buyer's request;
• determining the degree of customer satisfaction with the terms of service;
• identifying the need for staff training and improving the model of their behavior with customers;
• formation of compliance during the settlement of conflicts.

4. Establishing the degree of job satisfaction of the company's employees.

To increase sales of products, you need to focus on quality customer service. Service standards should be developed. You can start by conducting a survey of employees. The standards developed should be concise, clearly articulated and actionable.

The basic rules for customer service should also contain individual requirements for employees. The main condition is the provision of personalized services and addressing the client exclusively by name, patronymic. Staff must be trained in friendly communication techniques, as well as the ability to resolve any complaints from customers.

Complaints must be handled with the utmost care in order to maintain the goodwill of customers and introduce necessary changes that will affect the improvement of customer service. List of useful events:

• attract employees and customers to collaboratively create service standards through surveys;
• documenting standards service;
• explanatory work among staff members;
• getting staff support regarding the feasibility of using the developed service model;
• building a corporate culture relations with buyers, excluding any deviations from the approved standards;
• making regular adjustments standards due to changing conditions;
• introduction of an evaluation system of behavior personnel to monitor compliance with the developed customer service model;
• employee incentives for improving customer service.

To track the quality of staff work, you can use the Mystery Shopper technique. The main purpose of using such a technique is to document all stages of sales. Using a voice recorder, you can see how things really are in the company. Surveillance cameras can be used to further control the quality of work. All these methods will allow you to track the incompetence of the staff and eliminate any causes that prevent the increase in sales. The main problems in the field of sales:

• shortage of qualified personnel;
• lack of strategic planning for the work of sales managers;
• the lack of an evaluation system that allows tracking the personal contribution of sellers;
• lack of experienced managers in sales departments;
• lack of motivation among sales managers;
• lack of customer orientation;
• lack of effective training methods for training sales managers;
• lack of a reserve search system.

Companies need to understand that, even when working with commercial organizations, they interact with people. Sales of goods are made not to a soulless organization, but to an ordinary person who can be subject to emotions and is guided by the characteristics of his character. The preferences of a living person are not always amenable to strict logic, but in any case, the company must do everything possible for the sake of the client.

Of course, the time spent, the competence of the staff and the loyalty to the customers are worth a lot. If the company manages to convince the buyer that it perfectly understands its interests and is ready to serve them, then the problem of paying for orders will disappear by itself. Satisfied customers will zealously defend the interests of the company in their firm and will not allow themselves to miss such a partner. But how to win customer loyalty? Purchases are made where:

• the buyer finds everything he needs;
• value customers and are always happy to see them;
• can listen and get to the bottom of the problem;
• respond to wishes.

Any product sold has three components: a material component, a method of service, and additional service. After-sales service is just as important as the product. When the buyer regularly receives all three components, then he becomes loyal. Thus, loyalty can be classified as high customer satisfaction, which leads to a committed attitude towards the company. What gives customer loyalty:

• systemic and predicted sales;
• increasing the value of the company;
• a criterion that determines that the level of service corresponds to the price;
• significant savings in finding other customers.

Loyal Buyer Features:

• devotion to and protection of company policy;
• participation in the acquisition of new products;
• attracting new customers;
• implementation of an advertising campaign;
• ignoring competing organizations;
• minimal price sensitivity;
• tolerance for single episodes of quality degradation;
• disposition to participate in surveys;
• willingness to make proposals for the modernization of products;
• moderate requirements for additional maintenance.

The European Trade Institute conducted studies that showed that German companies spend 8 times more money on attracting new customers than on repeat purchase motivation.

A 5% increase in the number of loyal customers can lead to an increase in sales up to 100%. A satisfied customer informs at least 5 friends about a bargain, and a dissatisfied customer will notify 10 people.

The main reasons for loyalty:

• period of cooperation;
• level of satisfaction;
• product experience;
• making repeated purchases without being stimulated by falling prices;
• personal contacts;
• positive experience of conflict resolution.

Buyer classification:

1. adherent- a customer who regularly makes purchases and actively advertises the company.
2. loyal subject- a consumer who systematically makes purchases, without further advertising of products.
3. Defector- a customer who regularly makes purchases, both from the company and from competitors
4. Terrorist- A buyer who is willing to remain committed in return for certain dividends.
5. Mercenary- a client who allows himself to be bought out.
6. Hostage- a buyer who has no choice.

Customer retention programs (loyalty)

To understand how to keep a client, you need to know the main reasons why he might leave. Reasons for customer abandonment:

• 68% - inadequate attitude towards customers;
• 14% - dissatisfaction with the quality of the product;
• 9% - competitors' offers are more interesting;
• 5% - change in the type of activity;
• 3% - geographical relocation of business;
• 1% - .

One bad conversation with an employee of the company can cross out years of cooperation and prevent an increase in sales. Emotional factors often outweigh rational ones. As a result, almost 70% of company losses are due to communication problems.

To boost customer satisfaction need:

• train staff to deal with problem customers;
• make it easier for buyers to access the company;
• monitor compliance with service quality standards;
• study customer needs;
• use the potential of success stories;
• research customer satisfaction.

Just 10-20 years ago, the emphasis was on improving product quality, but today many companies have reached such a level of product quality that competition occurs at the level of service. If you need to increase sales, it becomes necessary to use completely different technologies. To retain customers:

• preference models are developed;
• the channels of interaction with the company are being clarified;
• communication between employees of different departments and the buyer is provided;
• changes in the purchasing behavior of the client are tracked;
• life values ​​of buyers are studied;
• special offers are developed to increase sales.

Service automation means:

• use of data that maximally reveals information about the client, the problem that has arisen and the preferences of the buyer;
• automatic control of all requests for terms and quality of service;
• availability of an information base on current problems and solutions;
• automatic control of service agreements;
• ways to manage customer requests.

American Express conducted studies that showed that a high level of service is crucial for 60% of consumers when choosing a place to shop. As a result, they will be ready to overpay up to 7%. However, only 40% of companies are working on getting feedback from customers. Common loyalty programs that provoke an increase in sales:

1. Loyalty card.
2. Cumulative discounts, bonuses.
3. Special terms of service.
4. Prizes, lotteries, competitions.
5. Getting a unique experience.
6. Charity.
7. Club formations.
8. Access to restricted resources.
9. After-sales service.
10. Creation of coalition loyalty programs.
11. Exchange of an old item for a new one.
12. Client training.
13. 24/7 technical support.

Measures to increase sales of products.

To increase sales of products, you need to:

raise the status of the marketing service at the enterprise and equip it with the necessary specialists.

carry out target orientation of marketing actions for a thorough and comprehensive study of the market, demand, tastes and needs of customers, study of the product, analysis of the need for new products

vars and orient production to these requirements;

pursue a policy of flexible prices for the products of IP "Agrimatko-96". To maintain prices at the level of competitors, systematically carry out measures to reduce their own costs and the cost of products;

conduct research on the life cycles of products manufactured by the enterprise, and determine at what stage of the life cycle this or that product is located, whether it meets the needs of buyers in economic and technical terms;

improve after-sales service for consumers by providing them with additional services (training maintenance personnel in the rules for operating equipment, putting it into operation, carrying out post-warranty repairs, etc.);

to open a retail trade network in all regional cities of the Republic;

expand the range of manufactured goods and services;

ensure the release of quality products that meet national and international standards;

provide a flexible supply chain that can quickly, depending on the market situation, change the range of products;

regularly participate in tenders held by farms;

improve the skills of agronomists abroad.

To reduce costs:

ensure the rational movement of material and technical resources and purchased components at the enterprise, as well as reliable accounting of their stocks and consumption;

stimulate sales.

To expand the range of products and services produced:

create an expert council for the selection of samples of products planned for release;

hold an idea competition at the enterprise to attract new potential customers;

To conclude contracts for the supply of products:

it is necessary to use the trips of the specialists of IP "Agrimatko-96" on business trips, i.e. personal meetings with potential customers;

decide on wholesale prices (per lot, 100% advance payment), preferential prices, discounts, credit sales, etc.;

For a more complete acquaintance of the potential consumer with the product:

provide the opportunity to use the products of the enterprise with the right to return, if for some reason the products are not suitable for the consumer;

participate in all specialized exhibitions;

find an opportunity to direct 2% of monthly sales for marketing and sales purposes;

give seeds of vegetable and field crops, as well as plant protection products for experiments to farms and collective farms;

to improve warranty and service maintenance of sold products.

To expand demand and organize an effective service for servicing consumers of the company's products, it is necessary:

develop a clear system for supplying consumers with spare parts and rules for the departure of service employees to consumers for warranty repairs and for putting equipment into operation;

create seasonal integrated teams at the enterprise to commission equipment from consumers and train the personnel of these teams;

develop and implement a set of measures to improve the work of the chief designer and sales departments (recruitment and training of personnel, material and moral incentives, an exhibition hall, etc.);

To expand the operational characteristics of the products sold, it is necessary to perform the following works:

Modern commercial activity must have great flexibility, the ability to quickly change the range of products in accordance with the needs of consumers; improve production efficiency and strengthen the competitiveness of the enterprise.

To introduce at the enterprise a flexible and efficient system of goods distribution from the manufacturer to the consumer. It should be taken into account that the level of service depends on the following factors:

order fulfillment speed;

the possibility of urgent delivery of goods by special order;

readiness to accept the returned goods if a defect is found in it, and to replace it with a good-quality one as soon as possible;

ensuring a sufficient level of both goods and spare parts for goods of the entire range.

Conclusion

At present, the role of marketing activities is growing significantly. Based on world experience, it can be argued that as the demonopolization and liberalization of the economy, the equalization of the rights of various forms and relations of ownership, the growth of market saturation and increased competition between producers, the level of commercial work, its quality will objectively be put forward among the most important factors for effective management in the main link in social production. A renewed economic system, a modern economic mechanism, sooner or later, but inevitably, will put both product manufacturers and trade in front of a dilemma: either it is profitable to trade, or to end up in the position of an insolvent debtor with all the ensuing consequences. After all, now we have to run the economy on "our hard-earned money", not just fulfill the plan, but make a profit, and pay off both suppliers and the budget from our own proceeds, improve the material and social living conditions of the workforce incrementally, draw funds for further expansion of production and trading operations. And all this at your own peril and risk, because the state will no longer take on the debts of the inept.

Therefore, the study of the marketing system of products was the basis of this thesis. Sales management was considered on the example of the work of RUPDP "Zenith". This enterprise is a legal entity and operates in accordance with the legislation of the Republic of Belarus.

The enterprise carries out the following activities on the basis of the Charter of the enterprise:

production of electrical distribution and control equipment;

production of equipment for wire and telegraph communications

production of finished metal products or semi-finished products by forging, pressing, stamping and rolling;

production of equipment for receiving, recording and reproducing sound and images

processing and coating of metals;

production of technological equipment, etc.

In the course of writing the thesis, the production processes of RUPDP "Zenith" for three years (2002, 2003, 2004), as well as its implementation, were studied.

But before moving on to a description of the analysis of production and sales of products, I would like to say a few words about the state of the enterprise. Analyzing the indicators of the production and financial activities of RUPDP "Zenith" for 2002, 2003, 2004, we can conclude the following.