The most important question for any businessman (it doesn’t matter if it’s a large business or a small family business) is “how to increase sales?”

Even if you do not sell anything, do not rush to put this article aside, perhaps it is in it that you will find answers to some of your questions.

How can it be useful to an ordinary clerk from an ordinary office, you ask? At first glance, such a person has nothing to do with sales. However, if you look, then even "clerical" work is no exception. Because everything we get money for is sales, or, as all the encyclopedias of the world define them: the exchange of services or products for a cash equivalent.

If you fold papers more evenly and sort better than the other employee, then you create a real market competition for him, and even on the basis of this one detail, it can be argued that your small document sorting business can quite expect (in your case it will be a raise). salaries or jobs).

How to increase the volume of trade?

We will immediately list all the main points for increasing sales. It:

• correct pricing;
• the expansion of the customer base;
• staff development;
• smart advertising.

You can think of other methods, but most likely they will be just elements selected from the root cause array.

Pricing

Here for the answer to the question: "how to increase the company's sales?" what answers is not at all quantitative price indicators (oddly enough), but rather the right choice of the target audience, which will be your end consumer.

Example: You opened a branded shoe store, and after researching how to increase sales of products, you decided to attract a mass buyer with nothing more than enticing prices. For a competitor's product that costs 150 conventional units, you decide to set the wholesale price of 120 conventional units, in the hope of attracting a wider range of customers, including those for whom 150 conventional units. - expensive. However, buyers, as if not appreciating your generosity, continue to “empty” the competitor’s outlet, but for some reason they don’t come to you. Why?

The reason may be different, but what is most likely is an error in the choice of the end user. Wealthier customers (for whom, in principle, the store was designed) at the sight of such an unreasonably low price, they think that this product is a fake. And so they go to the old trusted store. For most less affluent customers, prices in your store still remain high, because. they are used to buying shoes at $50-60.

As a result, you were "between two chairs."

What to do to increase sales in this situation? It is necessary to raise prices to the generally accepted level. And only after that you can offer the consumer interesting promotions or big discounts, in order to stand out from the competition. And then people will have no doubts about the new store, but only positive emotions!

The expansion of the customer base

Before starting to deal with this method, it is worth noting that by increasing the number of clients, one should in no case allow a deterioration in their service. The influx of new people will require more active actions from your employees, there is a risk that they will start to overwork, make mistakes, and not be in time. As a result, this will negatively affect the company's image, and instead of increasing the growth in the level of sales of the product, it will be necessary to urgently decide how to keep them at least at the same level and not reduce them. So before increasing the flow of new people, clearly consider who will deal with them.

There are narrowly focused organizations that can help in the matter of personnel and increase the influx of consumers. These are outsourcing contact centers. Such a center is able to process any number of people's calls over the telephone. In addition to this service, they offer a package of typical actions to activate the client base. These can be SMS mailing lists, telesurveys, questionnaires. Using their services, you will get an active and rapid expansion of influence in the market.

Another option is the creation of an intra-corporate call center, the recruitment and training of managers who know how to use mass actions, active telephone conversations, invitations and presentations.

Another way to introduce the consumer to your company is to create an Internet site. Professionals can also be involved in this process, who will qualitatively and taking into account existing trends in the latest technology industry resolve issues with registration, optimization of a new website, and its high ranking in Internet search engines.

Staff development

How - sellers know this for sure. But only those that have clearly defined why they need to quickly increase the profitability of product sales.

When employees do not understand the dependence of their salary on the reputation of the company, they will not work effectively. They will work out the duty - sadly and "slipshod". The task of any team is to constantly improve. Everything new that the marketing system offers today must be studied and put into practice. The seller in the company can only be:

• polite;
• friendly
• quickly reacting;
• attentive;
• knowing the goods;
• able to lead to a purchase.

If the seller does not know how to do something from this list, then this is not his fault, but yours! Invite crisis managers, hold seminars, electives, introduce mandatory training before admission to the trading floor, train, train, train! And then the team will know how to increase the growth of the goods sold during a crisis, how to sell two things instead of one thing, how to make the client come back for more.

For example, there is a technique for increasing the number of sales of products for each check - for this you need to offer each person related products, accessories, necessary little things. Invite a hidden buyer, and you will find out how exactly your staff follows this rule.

Reasonable Advertising

Reasonable - because it answers the question: how to increase the profitability of sales and increase the sales plan for goods in a crisis, and not just: where else to advertise?

If the cost of advertising does not pay off, if it does not lead to a financial recovery in the assets of the company, then it is wrong. Yes, yes, it is not always appropriate, no matter how strange it may sound. A strategy of mass advertising of a product can also skyrocket costs.

Always keep an eye on the reverse of your investments. As soon as they stop increasing sales, change tactics. Look for new solutions, contact specialists if your knowledge is not enough. But the changes should concern only those aspects that do not meet your expectations.

Increasing sales turnover during a crisis

How to increase the level of sales during the crisis? To date, there are a large number of different situations that people, unfortunately, cannot change: they cannot influence the dollar exchange rate, they have little effect on the manufacturer and supplier. Entrepreneurs cannot make all people solvent. However, there are a number of situations that an entrepreneur can influence, for example, to increase the profitability of products.

In order to quickly increase the sale of a company's product, you need to do the following:

1. Increase customer growth;
2. Increase the average cost of a check;

In order to keep the achieved volume of goods sold, it is necessary not only to increase the number of new potential customers, but also the average bill. For this you need:

1. Sell ​​goods at wholesale prices. This will help not only to attract new people, but will also quickly disperse from the shelves, because. people love low prices.
2. Rework the assortment of goods that goes on display in terms of popularity and profitability for the company.
3. Raise sales of additional products. Increasing the sales plan for additional products has a positive effect on the company during the crisis.

From this follows the conclusion that a large number of ways are to quickly sell products.

For this you need:

• Hire only people who know their business;
• Constantly train staff;
• Motivate company employees to achieve better results;
• Supervise the work of staff.

If you do not know how to increase the plan for the sale of goods at wholesale prices, or how to increase the profitability of any service provided by the company, or how, in the end, how to quickly increase the quantity of goods sold in a crisis, it seems that the article didn't say anything, read it again. Read it between the lines - perhaps the answers to your questions are hidden there!

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Let's start with a number of philosophical principles that you need to learn and make part of your mentality in order to maximize the sales that are an important part of your business.

The first law that determines sales success if you sell a product (or service) to commercial or industrial organizations, distributors or retailers (but not to the final consumer) is placed in the heading of this step: there are no companies, there are only people. Understand that you are not selling to some abstract, inanimate organization that always makes rational decisions based on quantitative analysis. You are dealing with a living person, subject to whims and emotions, sometimes behaving irrationally from the point of view of logic, a person who makes decisions based on the peculiarities of his nature and character. Do not forget that, having finished work and crossed the threshold of his office, he turns into an ordinary consumer, whose preferences for a particular product (goods) are almost always irrational and defy strict logic.

Here is the method that helped me most often when I was a sales agent. I applied it on two levels: superficial and deeper, critical.

First of all, when I entered the office of a prospective client, I always noticed family photos, pictures of college sports teams, and so on. I always asked the client about the people depicted on them. After all, this is the key to the beginning of the conversation. I came to this conclusion when I had my own children - it helped me to better understand the joys and concerns of clients (after all, many of them are parents) and trade much more successfully. After all, a lot depends on contact, on mutual understanding. If you are sincerely interested in a person’s family affairs, the first conversation with him will almost always turn out well.

In the office of a new or prospective client, you can always find something that indicates his interests or passions: souvenirs, sports or hunting trophies, photographs of sports teams, or unusual works of art. We must not forget that a person tends to surround himself with things that remind him of the pleasant events of his life, and therefore will readily support a conversation regarding these souvenirs. He will tell you in detail about his daughter, about a golf match, or about an eccentric old uncle. Listen, empathize, be interested. This is the key to the first positive contact.

By the way, do not forget to express approval, praise those who are depicted in the pictures (thus you express approval to the person himself). No matter what they say about the dangers of flattery, I know one enduring truth: flattery works. (Especially if it is said sincerely and from the heart.)

It is also important to remember at all times that you are selling your product or service to a specific person, not to an organization. Always try to find out the true (personal) reason why he intends to contact you, and not excuses about the expediency (or profitability) of the acquisition, which have nothing to do with the real reason that prompted this person to do certain actions.

I'll give you an example. One day I was approached by a very promising client - the president of a large branch of a multinational corporation with billions in profits. He needed advice on how to improve the sales department and increase sales. I've done this kind of work for my clients hundreds of times, and I could safely give him a tedious standard recommendation, about the same as my less fortunate competitors would offer him. In this case, my chances would be no more than one in four or one in five. But I acted differently. I began to dig deeper:

What led you to think about the need for such a study? I asked.

Our market share is shrinking because our salespeople are missing out on many great opportunities.

Why are they losing them?

I know perfectly well what needs to be done to increase sales, but we simply cannot organize everything properly.

Why? What's stopping you?

Well... I know how to improve the market situation, but for this it is necessary that we work as a single team, and we have problems with that. It seems that not everyone agrees with me.

The situation began to clear up. I continued asking:

Who is stopping you? Who hinders your endeavors? Maybe it's Joy (subordinate of my interlocutor, branch vice president of sales)?

Yes, exactly. His views So outdated! The world has changed a long time ago, and he did not even notice it! He is now sixty, and in three years he will retire. Of course, at one time he did a lot for the company, but now he has become a brake on it. He does not listen to my words at all. And there's nothing I can do about it.

Then why not replace it?

Unfortunately, I am powerless to do so. He literally bewitched my boss, George, the head of the corporation. When Joey sees him, he turns on his damn charm to the fullest, and George listens to him spellbound. He doesn't even bother to look into the situation. And because of this, all my ideas are left behind and do not reach George, who only listens to what Joy sings.

That's when they opened real motives that prompted him to contact me. My potential client had an excellent command of the subject - he himself knew how to increase sales and strengthen his position in the market. What he really needed was advice on how to overcome Joey's conservatism and make him come to terms with new ideas and methods and how to get these ideas across to George. Of course, in this case, a formal report on the increase in sales (which I already mentioned) could be dispensed with. But, knowing the background of the case, I made a recommendation to solve exactly the problem that bothered the client, and not the one that was put forward as the reason for seeking advice.

You can imagine how relieved this man felt after talking to me! “Thank God, there was someone who listened and understood me, who is ready to help me, who sees the essence and not just trying to foist his report on me! Of course, he preferred my firm to all others. As a result of this visit, I managed to sell to the client his services (that is, what he wanted to sell). Of course, he understood this, as well as the fact that I did not disappoint his expectations. Why did this deal take place? Precisely because we understood each other well and my help turned out to be effective: the client got exactly what he needed.

Hence the conclusion: never leave the client (or potential client) and do not stop asking questions without clarifying for yourself exactly the cause of his anxiety and personal motives that prompted him to contact you.

Personal motives can be very different: some dream of a promotion, others are afraid of losing their place, still others are striving for larger and more meaningful work, trying to justify the need to invest in new areas of the company's activities. Sometimes someone just wants to end the squabbles in the team and establish an atmosphere of mutual understanding in order to work easier and sleep more peacefully.

In any case, the motives are always purely personal and have nothing to do with rationalism and corporate interests.

At the same time, the solution of the client's personal problems should not cause the slightest damage to the company in which he works. I never support questionable decisions to please the client that could harm the company, I try to find another solution that will be acceptable and for client, and for his company, and urge him to accept my decision.

When working for a client, you should also not compromise your principles. But in doing so, you need to let go of the naive belief that academically sterile, rational abstract advice and recommendations will help you win the market and succeed in selling products. Success will come only when you learn to understand the motives of clients and convince them that you have not only knowledge, but also experience, know life and can understand the reasons that made the client contact you. You must convince the client that you understand very well: there are no companies - there are people who work in them and who are your real or potential clients.

Over the past five years, I have successfully completed 90 percent of all calls to my firm: every nine out of ten people who contacted us became our clients. And the main reason for success was precisely the observance of this principle.

Convince the client that you are ready for anything

Think of everyone who has ever worked for you. How many of them can be said to have been absolutely devoted to your interests, gave all their strength and energy to the cause? Most likely, about one or two, in extreme cases, about several. How did you treat these people? Of course, we valued them, created good conditions for them, kept them at any cost.

So, you have to become that person for your client or potential client. The prospective client must be given to understand that, turning to you, he will find in you the most devoted, energetic and faithful assistant who is ready to give him all his strength, experience and abilities and who will be more dedicated to his cause than he is. You are even ready to throw yourself under a truck if necessary.

Who can refuse such a devoted assistant? Is it possible to lose his services and allow him to work for a competitor?

At the same time, breaking into a cake for the sake of a client does not mean doing it for free. Not at all. Such experience, such energy, such competence and devotion are worth a lot. If you have convinced the client that you are such an assistant, that you understand his interests well and are ready to serve them, the problem of paying for your services will be solved by itself: the client, like a lion, will fight for your interests in front of his company, seeking a high fee for you. The client will try to get you and in return satisfy your requirements: after all, he realized that you are the best thing that he has ever had, he cannot afford to miss you.

Bob Fifer's Five Keys to Success

Whenever I intend to make a deal, I am guided by five principles. I advise you to follow my example, and you will easily succeed. If you manage to apply at least three, your chances of success will be quite large. Here are the principles.

1. You must demonstrate your competence and the value of your product: the product is very good, you are a great guy - experienced, knowledgeable, offering first-class service. This is the main requirement for you as a "seller". If you cannot convince the client of this, everything will be in vain and you will not succeed. True, competence alone is not enough, because your competitors cannot be denied competence either.

2. You must impress on the client that sympathize with him personally and understand it well.

3. Convince the client that you are ready for him for all, even throw yourself under a truck if need be.

4. Make it clear to the client that you do not need him, as you are already inundated with orders. You should so present yourself and your goods, so that he understands that this is a shortage, the demand for which is so high that he may not get it.

Five years ago, I got a call from one of the largest companies in the world, a $60 billion multinational corporation based in Europe. The head of the corporation invited about a hundred top executives and corporate managers from all over the world to take part in a conference dedicated to management problems. A keynote speaker was needed, and the head of the corporation chose me because of the solid recommendations I received.

Great, I said. — When will the conference take place?

The date was named: the conference was to be held in two months and began on Monday at 8.30 am.

I'm very sorry, I replied, but I won't be able to attend the conference. I never travel on business weekends, and to be in Florida on a Monday morning, I would have to leave home (Virginia) on Sunday.

- I'm sorry, what you don't do on weekends? - did not understand at the other end of the wire.

I don’t go on business trips on weekends,” I repeated, “I prefer to spend these days at home with my family.

My interlocutor (and this was the assistant to the chairman of the board of the corporation) consulted with the chairman and called me back:

Perhaps you do not quite understand what is at stake. Mr. Chairman asked me to convey that there are dozens of consultants who would be happy to speak at our conference, and he could contact them. But he preferred you. This is a great opportunity for you, and I do not advise you to miss it. You must agree.

I politely replied:

Please tell Mr. Chairman that I am sincerely glad that he has someone to turn to, since I do not travel on business on weekends.

Another call followed only half an hour later:

Mr. Chairman will send a private jet for you to take you to Florida on Monday morning. Do you agree?

Of course, I replied.

So, the chairman of the board of the corporation sent his plane for me, his limousine met me at the airport in Florida and took me to the conference site, where I made a speech. Subsequently, this corporation became one of my regular clients.

The moral of this "fable" is not at all that business trips cannot be made on weekends - this is up to you. The moral is that since the client knows that you are a first-class specialist, you need to show him that you are in it do not need that you already have enough orders. In other words, you need to create a deficit that will further boost your stock in the eyes of the client. “Since he is so confident and independent, he seems to be really a great specialist. But I'll be damned if I let him get the better of me. Attacked the wrong one! I'll get him, whether he likes it or not."

Another example. One day I went to a client consultation with a young employee of my firm, promising, but at that time completely inexperienced. I'll call her Ann. After the end of negotiations, we had to agree on a new meeting. The client suggested on September 19th. I checked my calendar and said that my time was literally scheduled to the minute, but I might be able to carve out an hour and a half for it. I acted like I was doing him a big favor by agreeing to another meeting. But Ann didn't even look at her schedule: she was a newbie, and she hadn't had a single business meeting yet—her diary was blank. She simply smiled at the client and said, "Great, let it be the 19th."

On the plane back, I gave Ann the following admonition: "Never do not show the client that you are not busy. Necessary always make it clear that you are snapped up, regardless of whether you are free or your time is scheduled to the minute. deficit creates increased demand. Accessibility raises doubts about your professionalism: “Why is it so easy to arrange a meeting with her? Is she always free? Maybe no one invites her for consultations? So am I not a fool for turning to her? This is how the client thinks, and his doubts are fraught with failure.

In the process of negotiating a deal, there always comes a moment when you have to play back a little, doubt, even start to refuse - in a word, inflate your worth. Once the client has fully appreciated your offer and is sure that he has already got you, back out (create difficulties for him to overcome in order for you to agree to work for him). This can be done directly or in a veiled form. In the latter case, when the client expresses a desire to use your services, begin to hesitate: “If we could take your order ...” The client will get nervous, will insist, ask, promise mountains of gold. Now you can consider that you have won. Be sure he will appreciate you.

5. Use the feeling of appreciation to transform your personal interest into a personal commitment of the client to you.

Most of the people I know consider themselves fair, noble, decent. They will not be able to sleep peacefully if it seems to them that they have treated someone unfairly. As a businessman, as a seller, you must use this property of human nature (in this case, the nature of the client). If you break down for him, he should at least be fair (in terms of payment for your services) and reward you for your efforts. That's why you should establish a trusting relationship with the client and throw yourself into fire and water for him. And if you did, you can just look him in the eyes and say heartfeltly: “I did everything for you that was possible, and even more, I accompanied and supported you at every step, I didn’t refuse you anything ... Now it's your turn to take a step towards me."

The sense of justice inherent in man is so strong that in practice you will not have to speak aloud penetrating words. Just try to achieve a personal understanding with the client, do everything and even more for him - and you will see for yourself that he, for his part, will try to thank you in response to the slightest hint or just to your penetrating look, calling for a fair assessment of your selfless work. for his benefit. In my practice, there have been several cases where clients, in an effort to show a sense of appreciation, paid me fees far in excess of the amount I claimed.

There is no concept of "person", there is only a personal perception of each person

While most products are sold through a distribution system (both wholesale and retail), some need to be sold directly to the final consumer. The main pattern that defines this area of ​​​​sales is complete irrationality: after all, people, unlike computers, are not at all rational. What is important is not what a person buys, but his idea of ​​this product, its perception through the prism of experience and habits. For example, surely many of you have a well-known brand of bleach at home. Why did your wife choose him? Most likely, you will not be able to answer this question. It is most likely that real the reason for sticking with this particular brand of bleach is that your wife's mother used it. And, when your wife began to manage the household on her own, she chose this particular bleach. It is a very fashionable product and is in high demand compared to other chlorine-based bleaches, although there is no rational reason for the popularity of this particular bleach. However, generation after generation buy it. Under the influence of advertising, people got the impression that without bleach X, linen would not be white, children would be kicked out of school as dirty and dirty, weddings would turn into divorces, and in general, we would all be lost.

Hence the conclusion: meaning image consumer product brands huge. Achieving a sustainable attractive image is very difficult. But, as soon as you have achieved this, the image begins to work for you and exist independently of you. That's why very hard to win a competitor that produces products that have a stable image.

Products from brands such as Ace (bleach), Blendamed (toothpaste), Pampers (diapers), McDonald's have maintained their popularity for many years. That is why manufacturers of new varieties of goods, such as diapers, spend fortunes to create the image of the product and the corresponding stereotype of perception in the consumer. They are well aware that the image, once created and accepted by the public, will be profitable for many years.

Brand image is a major barrier to competition, with a huge amount of risk to an investment in an advertising campaign for a new product. After all, the barrier of popularity of an already well-known product can be insurmountable. The reason is primarily that the only way to popularize a new product is through advertising, and there are no trophies left in an advertising war.

Assume that the cost of producing a new product is $100 million (perhaps the cost of acquiring a factory that produces the product, or investing in the development and repurposing of an enterprise). If the new brand product has not been promoted to the market, the manufacturer can recover part of the money spent (by selling the enterprise or using existing scientific developments). Now suppose that the same amount goes to advertising a new product (because winning the market requires nothing less than creating the image of a new product as opposed to existing ones). In this case, if the advertising campaign fails, the entire amount, all 100 million will be lost forever: in the advertising war, as I said, there are no trophies.

This is another reason for the persistence of consumer images and stereotypes: it is too risky to try to overcome them.

I have had many seminars on this topic. Once one of the listeners said: “And I think that the image of the brand matters only when it comes to consumer goods. When your client is a firm, everything is different. Firms are rational buyers, they are guided by common sense. This is nonsense, nonsense! Company X's purchasing agent, having left his job and turned into a consumer, chooses Ace bleach for his home in the same way. Try telling Xerox or FedEx that their brand name means nothing in the marketplace!

Here is what I replied to my inexperienced opponent. “Imagine that you and I started a copier company called Bill & Bob Copies. And now we will go to the head of Xerox with the following proposal: we will pay him $ 5 billion for the right to use the Xerox trademark. And from now on, he will have to label his products Bill & Bob Copies. Do you think he will agree to this or not? After thinking for a couple of minutes, the opponent gave a negative answer. “Well,” I summed up, “now we know that the Xerox trademark is worth no less 5 billion dollars. In fact, it's probably much more."

The marketing professor at my business school used to say, "There's only one thing you need to know about marketing: you're not selling a 3/8" drill to a customer, you're selling a 3/8" hole. The consumer does not buy a product or device - he pays for the satisfaction of his needs. At the most primitive level, the client's need is simple: he needs a hole. At a deeper level, the client wants to conform to a socially attractive stereotype, and in such a way that others see and understand it. What speaks more about his high social status than an advertised car? Let everyone see that I'm driving an Audi. Let everyone know I smoke Marlboros like that cowboy in the commercial. I take my son to a baseball game, just as my father took me to baseball when I was a child.

Anyone can make a drill, but only a talented businessman can also sell a hole that can be made with this drill. Sell ​​a hole (rather than a drill), then you will have more customers and you can sell at better prices for yourself.

No two clients are the same, so flexibility is essential

Most companies are quite unskilled in the subtle business of offering their product (or service). They use one or at most two good ideas that represent the product favorably for all consumer groups. This seems untrue to me.

Today, many business sectors provide a lot of opportunities for flexibility in meeting the needs of various consumer groups. In almost any area of ​​business, depending on the needs and income of customers, you can create several options for goods (services), as well as several options for payment, service, delivery. This will significantly expand the clientele and more fully meet the requirements of the market. Although in practice, many companies are too lazy to adapt their products (goods, services) to the needs and capabilities of various consumer groups. This is also true in the service industry, where research into the specifics of different consumer groups has not yet reached such a high level, as, for example, at Procter & Gamble.

I'll give you an example. Imagine a businessman rushing home after work. Friday, everywhere is full of people. He needs to shop at the deli, where there are also queues on the occasion of the weekend. And why not make a separate cash desk for those who are in a hurry, and charge them 5 percent more for goods? Buying products for $40, a businessman will pay $2 more and spend only 3 minutes. There is no doubt that he can afford to pay the extra $2 and save time. I assure you he will gladly do so. And the additional fee will more than pay for all the costs of the store associated with the creation of such a service. (Although it's worth considering if there will be any additional costs at all?) This will allow the store to conquer another segment of the consumer market without losing regular customers. If they are not in a hurry or their income does not allow them to spend extra money, they can stand in line.

Such opportunities literally surround us from all sides. For example, is it necessary for each person to receive mail everyday? Why not give a discount to those who would like to receive correspondence in one day! (I can guarantee that if Americans knew about the 50 percent savings on postage and postal tax, legislation would be passed through Congress right away and we would all get our bills in the mail every other day.)

Demand segmentation in the service sector (determining the specific characteristics of consumer demand of various population groups in order to better satisfy them) is a potential opportunity for billions of dollars in profits for those who want to earn money. You have to be able to see and use them.

Once I was invited for a consultation by the head of the retail department (a chain of gas stations) of a large oil company. I was just amazed at how limited and standardized their services to customers - no flexibility. The fact is that all issues related to marketing and the service system were assigned to the competence of the engineering staff (which, of course, did not have special knowledge in this area). Yes, the 300th marketing person at Procter & Gamble or Philip Morris could give them a lot of advice on how to attract customers and increase profits!

Even consumer goods firms that have been segmenting and sub-segmenting their markets for decades have not yet fully exploited the opportunities available in this area. Only now they are beginning to analyze ways of differentiating not only goods, but also distribution channels (types of payment and delivery, discount systems, etc.).

So a good idea, a good product or service is only the first step on the road to success. Profit maximization also requires a constructive approach and flexibility in adapting the product (service) to the needs of various segments of the consumer market.

Analyze your approach to selling

I am fully convinced that selling is a whole science, and I inspire the same in my employees. Of course, this is not a science in the literal sense of the word, but it must be studied and analyzed as carefully as, for example, mathematics.

Why did the client contact my firm? What interested him? What in our conversation prompted him to make a decision in our favor? What exactly attracted the client? What could push him away? What could I do better next time? Why do people generally buy what they buy?

To find answers to these questions, I analyze my own actions as a consumer and try to understand what and why I buy (or who exactly I turn to for services). Why did I choose this real estate broker or architect? And why did I refuse the services of another, although he seemed more qualified? What prompted me to buy a product: a shop window or advertising? And what in the behavior of the seller made me refuse to buy and leave the store empty-handed, although I intended to buy something? Every time I find answers to these questions, I learn something new about how to sell and apply it to my business.

The other way is to learn from masters who have reached the pinnacle of success, such as Ronald Reagan, Mikhail Gorbachev, Bill Clinton, Margaret Thatcher - or Frank Sinatra, Madonna. These people have reached heights compared to those who could speak, think, sing no worse than they did ...

What is it that they say or do that is so special? What motivates people to give them their votes, or their likes, or their money? Every time I see one of these people, I observe their facial expressions, facial expressions, the way they speak, and adopt those traits and techniques that will help improve my style (well, maybe with the exception of Madonna ).

To succeed in increasing sales, you need to treat sales as a complex process that provides many opportunities for improvement (but also creates many pitfalls). Role models surround us from all sides, life itself teaches a lesson: observe, study, analyze, borrow them. Increasing your sales by at least 20 percent depends on how well you learn these lessons, not luck.

Whenever a deal goes down, I force myself to scrutinize for what reasons it did not take place. At what point did I say or do something that scared the client away, made them change their mind? I promise myself not to make such mistakes again. Mistakes are natural, they happen in any business. It is important not to repeat the same mistakes.

The buyer, like a shark, can smell a drop of blood in the ocean

I have heard that a hungry shark can smell blood even if the wounded victim is hundreds of miles away and the concentration of blood in the water does not exceed one part in a million. Clients are also capable of this. Let me clarify what I mean.

You must by all means make it clear to the client that your company absolutely reliable and if he chose you, he will not only get what he wants, but also remain deeply satisfied. You must convey this message to the client in all possible ways: words, intonation, non-verbal way, written messages. (I always include one phrase in business letters: "I'm sure we'll more than meet your needs." Many clients have told me later that the word "sure" made a strong impression on them.)

If you demonstrate complete, 100% confidence, the client will trust you. If you show 99.99 percent confidence, the client will be very, very worried. He can, like a shark, recognize the subtlest, almost imperceptible touch of anxiety and uncertainty in your behavior and mentally exaggerate it hundreds of times. And you will miss your chance.

Many of my clients and potential clients live in other cities, and I often have to fly to business meetings. On the flight, I take out a notebook and pen and write down the main thoughts about the upcoming meeting. It helps a lot to get ready, to prepare, to tune in. (A good golfer has only a few of these attitudes that help him gather himself before the decisive shot. Although, unfortunately, psychological attitudes help me much more in business than in golf.) It must be said that my considerations have nothing to do with reminders such as “remind the customer that the product is available in several colors” or “offer a 2-, 10-, or 20-percent discount.” We are talking about such installations: “do not show doubts”, “show confidence, and let him know that no one will do this job for him better than us”, “forget that my throat hurts”. I try to abstract from all the problems that await me at the office or at home, to get them out of my head. I will deal with them in due time. In the meantime, I need to radiate confidence and sympathy, smile at the client. Let him rejoice at the meeting with me, our communication. And this is sometimes much more important than all the words that I utter. And I smile at the client.

A potential client tends to ask a lot of questions. Each of your answers may contain that millionth share of uncertainty (blood), which he immediately learns. Be aware of this danger. When answering questions, gather yourself, focus, be persuasive and unshakable. Don't let confidence leave you.

I'm reminded of the wonderful film Revolt Without a Cause starring the late James Dean. He plays a teenager whose family has moved to another city, and he goes to study at a new school. There he finds himself in a company of cruel guys who are not averse to making fun of a stranger, to intimidate him. But Dean's hero is a tough nut to crack, he doesn't let them down. Then they provoke the guy into a risky car race over a cliff, and one of them asks: “Do you even know how to play chiki-run?” Without hesitating for a second, the hero confidently and calmly answers: “Yes, I have been doing just that all my life.” And only when he is alone with his only friend (performed by Sol Maineo), he asks: “Listen, what is a chiki-ran?”

Conclusion: If a prospective client asks if your firm can do this or that for them, the only one The correct answer is: “Yes, we have been doing just that all our lives.” You will then have plenty of time to decide how to do this, but that will be after you leave the client's office.

Selling is the best opportunity to impress a customer

Many of my competitors typically take a couple of weeks to prepare a written proposal for a major project for a client. How does this characterize their performance? Are they able to quickly respond to changes in the situation? Can they fully meet the requirements of the buyer?

I have a rule that I almost never break. If a client shows interest in our services, I immediately write a response or a business proposal for him to receive it on the same day or the next day in the morning. I've been told many times, “It's amazing how quickly you responded. It means you have great service."

Whatever the process of selling your service or product is, the following is extremely important:

Reply very promptly;

Respond in a professional manner;

Ensure that all contacts with the client are carried out at the highest professional level;

In any way, show the client flexibility and readiness to do everything possible and impossible for him.

Too many salespeople are deluded into believing that the merits of their product, ironclad logic, and style of offering speak for themselves and secure the deal.

In fact, most customers (buyers) simply do not realize why and how they choose a supplier, whether it be a retailer or a large industrial firm.

A new client who has contacted you for the first time forms an impression of your company based on what he sees, what you show him in the service process.

So the process of selling (service) is the best chance to win the trust, location (and wallet) of the client. Treat it accordingly.

The first deal is the foundation for all subsequent ones.

Needless to say, when making a deal with a client, it is important to provide a high quality of service - this is the foundation for subsequent transactions. However, an entrepreneur or sales agent who is excessively anxious and fussy about the delivery of a product or the provision of a service will never be able to count on great success in his activities.

At the time of the conclusion of the first transaction, all your thoughts, all your energy and actions should be aimed at making a favorable impression on the client and encouraging him to contact your company again. This does not mean that you can ignore the current deal. This means that it must be carried out in such a way that the client immediately decides that he will use your services next time.

This is a small but significant difference in approach to business. An employee of the company who is too worried and fussy looks ingratiating in the eyes of the client. It spreads uncertainty, that drop of blood that a shark can smell from miles away. Such an employee, as it were, lowers the bar of the company's capabilities too low: "If we manage to meet the delivery deadlines, we won." There is something pathetic and unreliable about it. Do you really doubt that your company is able to serve at the highest level? In this case, even if you succeed in fulfilling your obligations to the buyer, you cannot count on the next deal with him.

On the contrary, an employee who demonstrates calmness and confidence that everything will be in order, knowing it for sure spreads a sense of reliability, competence, a kind of "I can do anything." This feeling is very contagious, the client thinks: “If he is so sure, should I be worried?” The client begins to treat the supplier as a person who can do everything, who should count.

What else can my company do for him?

In what way, directly or indirectly, can I get the client to contact us again?

How to get more information about the client and his company in order to best meet his needs and ensure the possibility of subsequent transactions?

If at first you devote all your attention to the responsibilities of concluding this transaction, and only after its completion you remember about the next one, this is wrong. Too late. You now have fewer opportunities to communicate with the client, to influence him, the opinion about you and your company has already been formed by this time. A successful trader ensures that the next trades are possible from the moment the first is agreed, and his confidence and calmness in the execution of the first trade speaks for itself.

Sale is an attraction, it's a show

One trading company uses an interesting test when recruiting new employees. After the applicant successfully passes a series of interviews, under some pretext, he is sent by plane to a remote place, where it takes several hours to fly, and his seat on the plane is next to the seat of an employee of the employer company.

The test is considered passed successfully if the employer was interested in communicating with the applicant. If he was languishing from boredom and dreamed that the flight would end as soon as possible, then the applicant remained an applicant without getting a place.

Perhaps this is an overly sophisticated way of recruiting, but the principle underlying it is certainly correct: everyone tends to buy from the person who evokes sympathy or at least intrigues, interests. When we make a purchase (make a deal), we kind of find an excuse for wanting to talk to a person we like again. This psychological need is well known to professionals.

Of course, attracting the attention of a client does not mean doing something contrary to ethics and honesty. However, whether we like it or not, we are all human, and our likes and dislikes arise regardless of our desire. An integral part of a successful sales process is creating attractiveness in a broad sense for a potential client.

What is attraction? This is charm, demeanor, individuality. It's a sense of humor and a well-measured dose of awareness of current events, both local and international. It also means the ability to listen (listen) and speak vividly, unobtrusively. And of course, this is the ability to present oneself, to be appropriately dressed, well-groomed, in good shape.

Attractiveness in itself means little. Will she help or her absence will affect negatively? It depends. Think about how to become more attractive to the client. And keep this in mind when hiring staff.

More you ask, more you get

When I was young (when I was 24) I took a four-day sales course. From these studies, I took out one useful maxim: the one who asks for more, gets more.

At majority of us have serious problems with this rule. We are embarrassed to ask big money for services, we are kind of not sure that the client considers us those, who will provide to him top notch services.

Our modesty and inability to apply the above rule is confirmed by everyday life. We often grumble about Low quality food on the plane, and how many times have we asked for a second helping of salad, or dessert, or some other dish that we liked?

They would definitely give us what we ask for. How often do we wait until the optional clerk finishes his business and finally pays attention to us! Interestingly, in such cases, do you dutifully wait or let him know (with impatient gestures or an angry look) that he must first serve the client, and only then go about his business (which can wait)?

Have you ever tried to write to the company that sent you the invoice to clarify exactly what expenses are included in it? I do this regularly and two times out of three they send me a new invoice for a much lower amount after they check. In almost every hotel, when you book a room, you could negotiate a lower price and/or a more comfortable room if you were nice and firm at the same time.

These are all trivial examples, but the price of the product you offer and its quality are not trivial. The most elementary rule of selling is to ask for more: more than what you asked before, more than the client offers, more than your insecurities and modesty suggest. A higher price offered intelligently and discreetly will be accepted by the customer, because many of us (including customers) do not like to ask for discounts. They would rather pay more than overcome the internal barrier.

Or try another option: if you want the customer to buy X from you, offer him to buy X, Y and Z . Trying to give up Y and Z, he will exhaust all his internal resources of resistance, and buying only X will be a great relief for him, as if a compromise that he is forced to make in order not to offend you. So my rule of thumb is ask for five if you want two.

In order to achieve the desired mood for sales, it is necessary to overcome internal uncertainty, fear of defeat and rejection. And for this you need to reconsider your task and redefine for yourself what is a defeat.

I always tell my salespeople that if they look at their every attempt to sell as a win or a loss, as a matter of life and death, they are doomed to permanent depression, because in the life of a businessman there are more losses than wins. Instead, not one attempt should be considered a defeat or victory, but five, ten attempts, a whole month or a year.

In my company, to evaluate the work of a sales agent, we take the average number of sales over 12 months, that is, we determine how many more transactions he made in the current period compared to the previous one. During this time, about 75 attempts are made, and many of them are successful. This is a long enough period for the agent not to be afraid for the outcome of each attempt, but to work calmly. Knowing that work is being evaluated over a long period, he is less nervous about failure and has time to be assertive and ask for more.

Often I say to an employee with unstable results: “Consider that one attempt is ten client requests. Was it even successful one try out of ten? If yes, then consider that your last attempt to sell was successful.

The ability to evaluate not every single event, but a group of events is a very valuable quality that works for you. At the beginning of my career, I made a lot of money four times a day and lost twice, but at the same time I was so worried about my imperfections that even at home I only thought about two failures. Time passed, my business prospered, I already earned a lot eight times a day and lost a lot four times. I walked home and was upset about four failures. And was twice more miserable than before!

However, there came a time when I learned to see the big picture, abstracting from particulars, and it was a picture of success, because I was evaluating the overall result. Not only did I become calmer and happier, I stopped worrying in the evenings and weekends. I stopped worrying about every single rejection and learned to calmly ask for more. As a result, I began to achieve great success, because I became more confident in myself, and this confidence began to work for me.

Let's look at a few more rules on how to optimally set the price of goods (services).

By setting a fixed price, you are losing money

Many businessmen instinctively strive to increase income, sales, business activity. But they do not focus on profit maximization (although many of them will not agree with this). My point is that, despite this attitude, when it comes to setting prices, many businessmen simply throw money away.

The basic rule in setting prices, very simple, prompted by elementary common sense, but for some reason often ignored, is: each client must be asked for the maximum that he is willing to pay.

Here is an elementary procedure that will help you do this. Make a list of the twenty largest consumers. (If you specialize in consumer goods, list the twenty largest wholesale buyers, distributors, or major segments consumer market.)

Then determine whether any of them will refuse your services if you raise the price by 2 percent. If the answer to the whole list is negative, try to estimate the possibility of increasing the price by 5, 8, 12, 15 percent. Subject to accurate and unbiased responses, the entire list will be grouped according to the maximum acceptable price that consumers are willing to pay. By carefully weighing the answers, you will sort your customers into several groups on the basis of the acceptability of a price increase of 2, 5, 8, 12, 15 percent. This is a real opportunity to differentially raise prices based on the financial capabilities of each client. At the same time, your income will increase significantly and you will not lose any of your regular customers. Do not forget, that there is no such force in the world that by itself would provide the maximum price. Perhaps a customer who intends to make a purchase argues like this: “Just think, 2 percent (or 5, or 8)! It's nothing, it won't stop me. I have to get what I need." The fact is that for a small-scale firm, an increase in the price of a product by 2 (5, 8, 12) percent will affect in the form colossal profit growth effect.

We applied the described technique with the head of a large engine manufacturing company. Starting with the twenty largest customers, we expanded the list to sixty-five customers, whose total share in the purchase of the company's products was 98 percent. The price of products was increased by an average of 4.7 percent. We were guided by the motto: "Our goal is not the most satisfied, but the most profitable client." I worked with this company for three years, and after a long time, I ran into the leader by chance. He told me that this slogan was the best and most important thing he had learned from me.

Or another example. The manager of a small firm with which I once worked did not raise the price of his products for five years. When I advised her to do this, she categorically refused.

Customers will be furious. The last time I raised the price, it was just a disaster! - she exclaimed.

What then happened? I asked.

It was so terrible, such a nightmare, I don't even want to think about it.

Did many customers complain?

Yes, a whole bunch!

How?

Well, there are probably twelve people (out of one and a half hundred. - B. F.).

And how many of them did you lose?

Not a single one…” she said, looking at me in confusion. “But God, what a fuss they made!”

Just think, because a handful of customers resented the new prices (before swallowing this pill), the company was depriving itself of additional profit for five whole years!

Truly, our delicacy knows no bounds. We must resist the indignation of customers, not succumbing to their complaints and threats. Raising prices is a source of huge profits, do not deprive yourself of the pleasure of getting it. This is the key to the prosperity of your business.

First determine an acceptable price and only then the appropriate product. Only this way, not vice versa

Most entrepreneurs first decide what they are going to sell and then try to do it for the highest possible price. And I do the opposite.

The first and most important thing I do is determine how much the consumer is willing to pay, and then select the product (or service) that matches the price level. In this way, I manage to get the maximum from the client and significantly increase the income and profit of my business.

Those of you who have taken a course in economics at the institute are familiar with the term "consumer surplus" (consumer surplus) - this is the difference between the purchased and paid utility of a product. The essence of this term is that different groups of consumers are willing to pay different prices for the same service (or product). Naturally, according to economists, you cannot lower the price enough to become the best seller and attract all consumers, since in this case there is no profit. You also cannot set a maximum price, because then you will only have one the buyer (an eccentric who is willing to pay such a high price). So it has to to choose an average price that will scare off the least wealthy consumers and will greatly benefit those with high incomes (they will purchase a product at a much lower price than their wealth allows). This difference between the price they pay for a product and the price they ready to pay and there is the same term from the course of economics. This reasoning may be correct from an economic point of view, but from a business point of view they are no good. (As they say, have you ever met rich economist?)

After my consultations, it is the company (not the consumer) who captures this additional benefit. We determine the price differentially for each client (or group of clients, consumers), based on the marginal price that he can pay. We then determine the relevant product or service that can be offered at that price.

Ask how much the customer is willing to pay

Whenever it comes to an opportunity, I ask the client how much he (or she) is willing to pay.

This can be done in different ways. Here are a few ways that work in almost all cases. One is to name price limits and get the customer to respond. “We have several similar projects in the range of 50, 100 and 200 thousand dollars, depending on the level of detail. To save your and my time, please tell me which price level is more suitable for your financial capabilities. The response is likely to be something along the lines of: "Our budget allows us to spend on this an amount significantly more than $50,000, but not more than $100,000." This allows you to get closer to your goal. Perhaps he is ready to pay 80 thousand, perhaps 95 thousand. Then you can return to this topic, defining the boundaries of the project cost within the above limits (from 80 to 95 thousand), and wait for an answer, or stop at 80 thousand and offer additional services for another 15 thousand.

Another approach is to use the group mentality that is very common in consumer-supplier relationships among large companies. In this case, I just tell the client what I'm doing. “It makes no sense for me to try to guess the price that is acceptable to you and offer a product corresponding to this price. If my price is too high, we will fail and both of us will lose. If it is too low, you will not get what you need. We are on the same side in this matter and must work together. It would be better if you tell me in no uncertain terms how much you are willing to pay, and I will already be guided by the named amount. We can agree on individual details together.”

There are many variations and combinations of these approaches, but their essence is the same: you need to ask the client to name his price and give him the opportunity to answer. Never do it yourself - never name the price first. Always remember the psychological characteristics of human behavior.

Don't underestimate the power of a head-on question. If you directly ask a person about something, and moreover in a decisive tone, most will consider themselves simply obliged to give the same direct honest answer.

Silence (pause) is a very powerful negotiation tool. When it comes to price, the one who gives the next cue (the one who answers the question) loses. In response to your question about the price, the client may mutter something, grunt, or try to avoid answering. Your job is to pause . Be quiet. Suppress the urge to help the client out of a sticky situation. Not a word. Your silence is a sign of confidence. More importantly, silence is a void that needs to be filled. If you do not say a word, the client will definitely - in 10, 20, 30 seconds - be forced to give an answer and name his price.

Discriminatory pricing is a sure way to get extra value

At the hotel where I usually stay, the room rate is $129. However, they have special apartments for businessmen, which cost up to $ 250 per day. And what can you get for an extra $121? Complimentary cold breakfast and fresh newspaper. The cost of these additional services, including wages, for the hotel does not exceed $5! This is the deal, right?

Nevertheless, it is business apartments that are in high demand and are always occupied or reserved. Many businessmen are not afraid of the high price for the room, because they pay not out of their own pocket (the shareholders of the company who entrusted them with their money pay for them). Therefore, they get the impression that they get breakfast and newspapers for free, it seems to them good deal.

However, the hotel has another, third service option. Any experienced pushy secretary who reserves a room for an employee of the company by phone, if desired, can easily get a business apartment for $ 129 (reminding in time that the company regularly uses the services of this hotel, sending its representatives to this city). The hotel manager also does not mind - after all, there are no free business apartments, and an extra newspaper and breakfast will cost the hotel practically nothing.

Once, the maid who brought breakfast forgot the list of hotel guests on my desk. And what did it turn out? Guests living on our floor and occupying the same rooms with the same set of services pay for their apartments from 89 to 250 dollars per day! And all this is only because some of them took the trouble to negotiate favorable terms with the hotel manager, while others were too lazy or did not dare to do so.

Discriminatory pricing is a critical ingredient in successfully bringing consumer goods to market. The essence of this approach is to create several variants of the same product with differences that are very noticeable (illustrative) in appearance, but essentially insignificant. This is done to ensure that the price of the product is acceptable for as many segments of consumers with different income levels as possible.

Examples of this approach surround us in everyday life: 10-hour morning mail (which costs much more) and 3-hour afternoon mail; urgent dry cleaning and regular (three days). Try to tell the receptionist that you need to urgently clean the thing, although you can only pay for an ordinary three-day cleaning - they will almost always meet you halfway. Or take, for example, personal computers with their huge number of modifications and varieties. Many of my friends and acquaintances prefer to buy more expensive models, without delving into what additional features and capabilities they pay for. Or, finally, airlines. That's who skillfully uses discriminatory prices! They have about ten different prices for one passenger seat, depending on the perseverance, intelligence and tact of the customer.

Such is the role of discriminatory prices in the markets for manufactured goods and services. The task is the same: find out from the buyer how much he is willing to pay, and get the maximum from each. This is a huge profit potential.

The key to success is to achieve the highest prices and not lose a single client

An experienced businessman sells his products at maximum prices and does not lose any of his customers. It has product (or service) options for high-income consumers as well as those who cannot afford to pay the high price.

When negotiating with a client, it is important to maintain a certain balance: try to offer the highest possible price, but do it gently, without pressure, without forcing the client to answer “yes” or “no”. On the contrary, the question should be worded in such a way that the answer is either “yes” or “yes, but at a lower price”. With this approach, you will not lose a single client.

In such cases, I say something like this: “Based on everything that has been said, I think that the price can be 20 or 30 thousand dollars. Of course, you can get it for 20 thousand, if that suits you better, I really appreciate you as a client of our firm. But if I were you, I would prefer the 30K kit (set, variant) because the additional features it provides are really worth it. You can get several answers to this, but none of them will be “no”. Thus, you will achieve your goal and be able to sell the goods at the maximum, but acceptable price for the client.

Don't be the first to talk about price

My company has an office in London and I worked there for a long time. The most important lesson I learned in the UK (and proved correct in the States) is that price negotiation is considered beneath the dignity of a self-respecting businessman. And it needs to be used.

The peculiarity of this method is that the price should be called as late as possible, at the end of the negotiations. Don't bring it up until the client does. Immediately naming the price, you seem to show your uncertainty to the client, show concern. Without touching on this issue, you demonstrate confidence in the high quality and merits of the product, no doubt that the client will appreciate it and pay as much as the product costs.

Don't forget that price has nothing to do with value.

On the eve of the first day of class at the business school, I and other students received the following task: it was necessary to determine the price of bathroom fittings, produced by one company in three versions, based on data on the cost of their production. We were given a whole pack of printouts, and we argued all night long and figured out what price would be more correct based on production costs.

The next day, at 8.30 am, the professor entered the auditorium and proceeded to check the completed assignment. Starting businessmen (including yours truly) began to vied with each other to express their views on the advantages and disadvantages of the proposed methods for determining prices based on production costs. This went on for an hour and a half. The professor did not utter a word all this time, he silently listened to our cries. At the end of the session, he cleared his throat and said, “You are all wrong. Setting the price never pay no attention to production costs. The price depends only on market conditions. With these words, he proudly left the audience.

This lesson has served me well.

Marketing is a strategic expense. Always outperform competitors in terms of marketing spend

One of the great paradoxes of business is the desire of businessmen mainly to increase revenues (but, unfortunately, not profits) while somewhat ignoring the need to spend on such a strategic direction as marketing. As noted above, the successful businessman always distinguishes between strategic and non-strategic spending. It seeks to minimize non-strategic spending in order to increase profits and freeing up funds to fund marketing and other strategic spending. The most prosperous and profitable companies tend to significantly outperform their competitors in terms of marketing spend, both in absolute terms and as a percentage of sales.

Every company experiences downturns sooner or later. During such periods, the firm tries to cut costs, and the first candidate for reduction is often the item of expenditure on marketing, since this is considered to be the easiest. As one senior manager told me, "Let's cut this article short, it's much easier to pay our advertising agency less than to fire employees."

You can't think of worse advice. Marketing is a strategic direction, marketing expenses are strategic expenses that ensure the longevity of the business, the prospect of its further development and growth. Marketing spending must be kept high in both good and bad times. You can cut whatever costs you want, but you can't cut marketing spending, no matter how the company is doing.

Step 74 The ad calls for salvo fire, not single shots.

Very often, the advertising campaign of a product or company is limited, which does not bring the desired effect. The negligent advertising agent thinks: “Why place our ads here? It won't make any sense anyway." This is fundamentally the wrong approach. This issue should be approached more broadly, sending advertising messages to as many addresses as possible. Of course, as a rule, out of ten ads, only one works, but this one is enough to justify all the advertising costs. Therefore, an experienced advertising agent is not limited to single shots at a target, but shoots in volleys, covering the largest possible advertising space.

Try to do the math and figure out how much promotional items you can afford. For example, my company places up to 10,000 advertisements every month, of which only one tenth of a percent brings in new customers. But this more than enough, to recoup the cost of the remaining 99.9% of ads.

This applies equally to job searches. The more letters you send to different addresses, the higher the chances that you will find what you are looking for. A relative of mine, a business school graduate, was looking for a job in Washington. He wrote to three or four companies whose vacancies interested him.

Upon learning of this, I immediately said: "Nonsense, so you will not find anything." We got a list of the two hundred largest companies in the metropolitan area and sent a letter and his personal resume to each of them. Fifteen companies sent in responses, eight of them invited my young relative for an interview, and four offered a job. In light of this, it is clear that his "three or four" letters would not have brought any result.

It should be noted that many businessmen make a similar mistake. If you have something to sell, advertise your product as widely as possible, through all possible channels, offer it to all consumer groups based on the level of payback. Make a preliminary calculation of how many advertising volleys your company can afford, and act. Do not worry about those who did not become your client, think only about those who who became them.

Spare no expense for the sales department: no cost will pay off like this

There are two sales theories. According to one of them, each product has its own market size, which is determined both by the qualities of the product and by consumer demand.

Another theory says that the product is sold to the extent that it is sold by the sales agent. Each agent has an economically driven need to make sales. He does whatever it takes to close the deal. The more sales agents you have, the greater your firm's sales volume, regardless of the size of the market or the nature of the product.

Of course, both theories have a rational grain. Experience, however, shows that the second theory is often ignored, many companies invest insufficient funds into this most important component of the business (relative to the size of the company's revenues and profits).

What does it mean to "invest in a company's distribution system"?

1. Provide a sufficient number of sales agents (see the second theory).

2. Make sure that each of them devotes all his time to working with clients, and does not spend it on paper fuss in the office (documentation, reporting). Once I was invited for a consultation in a company that sells computers. They needed advice on how to increase sales. After reviewing the situation, I found that the sales representatives of this firm work with clients only 30 percent of the time, while their competitors - 90 percent; that they visit customers, offering their product, only twice a year, while competitors average 21 times a year: 2 times to offer their product, and 19 times to find out from the client whether he is satisfied with the purchased computer, whether there are any failures in operation, problems with software, maintenance and repair. Naturally, customers prefer a competing company!

3. Hire a few low-paid clerks to keep records and records to free sales agents from this. In my client's company, there was one clerk for every three salespeople, and in a competitor's company, one sales agent had to two clerk. That is why my client's sales agents were too busy to provide the required level of customer service.

4. Pay salespeople based on profits, not sales. One hospital equipment firm that I consulted switched to a similar system of paying sales agents: they began to receive commissions from profits. In the first month, sales of high-margin products increased by 28 percent, while sales of low-margin products decreased by 26 percent. As a result, the company's total profit increased by 50 percent.

5. To hire only someone who knows how to sell and make a profit, and not someone who knows the product well, as a sales agent. Representatives of the first category are rare, they are very valuable personnel, while everyone can study the subject of sale.

6. Invest in training salespeople with a focus on how to sell and make a profit, rather than how to thoroughly understand the product. In many mediocre companies, sales force training is entrusted to production specialists who focus on the production cycle and product features.

Try to dedicate the training program to learning the features and nuances of a successful sale, maximizing profits in the sale. Your staff will be very pleased: "I learned really useful things. This is the best training program! Try the following: invite sales representatives of one or two companies that you consider the best to give lectures (let them be firms of a different profile - specialization is not important: a sale is a sale in any business). Let them speak to your sales staff and share their experiences. This will be of great benefit to your employees, and the results will not be long in coming.

For many business sectors, sales is the main component of success, much more important than buildings, structures, and equipment of enterprises. However, we spend millions on them and neglect sales. This gives cents, but deprives dollars.

Remember to distinguish between strategic and non-strategic spending. To double your profits, encourage the former and cut the latter.

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 well-being 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 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 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 rates 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;

highlight the factors influencing the change in the volume of production and sales of products;

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

1.1Indicators 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.

Products should be distinguished by 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 the outside; 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 intended not 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's divisions intended for further processing within the enterprise.

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

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:

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

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

) works (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;

) 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 gross net output (GP net ) and gross gross output (GDP gross ) look like:

VP net = GP + (PF 2- PF 1) + PFS + IPRS (1.3)

VP gross = GP + (NP 2- NP 1) + PPS + IPRS (1.4)

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

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

The values ​​in parentheses 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 cost 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 (taking into account intrashop work in progress). The corresponding calculation formulas are:

IN net = VP net +PFP (1.6)

IN 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 gross turnover, each semi-finished product is included in the calculation several times (as many times as the transfer of the product that includes 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 cost 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

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 - by finished and marketable products, sales - by shipped and sold marketable 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 of 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.

The 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".

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 explained by the fact that the cost, profit, profitability, turnover of funds, the 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;

)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 physical 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:

To comrade = 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:

To 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 for its structural divisions or types of products, as well as for its separate business 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 economic 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

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 facilities, 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 the 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;

the 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 taking out of 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 = PMin + Σ PMinput ´ tid / 12 - Σ 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 Vf (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 Kint is the coefficient of intensive use of equipment;

Nf (pl.) - the actual (planned) performance of the leader unit

equipment per unit of time, t/h;

H then. - technically substantiated productivity, t/h.

where Kex is the coefficient of extensive use of the leading equipment;

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

To integral = K int × To the ex , (1.18)

where K integral - integral coefficient of use of the leading equipment.

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

R m = 1 - K integral (1.19)

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

To m = P m (1.20)

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 - the actual volume of commercial products delivered according to

contracts, in natural units of measurement;

T d - the volume of deliveries 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 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, non-compliance with the terms of delivery entails the payment of fines, penalties and forfeits, which further 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;

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

assessment 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.

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.

∆VPstr \u003d (Kst - Kn) × VPp (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 R ):

where ∑Vpl - 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 (ten days, months, quarters) to the average daily (average ten days, average monthly, average quarterly) planned output. The calculation is performed according to the formula 1.27:

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

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 losses.

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 actually by dividing the actual volume of manufactured products in value terms by the output at the price of 1 grade.

To grade = ∑Q i × p i / ∑ Q i × 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 = ∑Qi × pi / ∑Qi (1.30)

∆ТП = (Pfact - Pplan) × Qfact (1.31)

∆P = (Pfact - Pplan) × K (1.32)

∆П = (Pfact - Pplan) × K - (Сfact - Splan) × 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)by marriage 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 for this. In any case, the management of an enterprise that conducts regular quality control and reject analysis should 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.

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 R );

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:

H = H R × D × T × P, (1.34)

where B is the volume of output, thousand rubles.

5 Ways to increase the volume of production and sales of products at the enterprise

The main features of the classification of factors affecting the production and sale of products are as follows. From the point of view of the product life cycle, the analysis should cover the processes: product design, pre-production, production, sales, starting from the moment the goods are delivered to the market and ending with the removal of the goods from sales. From this point of view, there are factors that determine the production, marketing and sale of products (Fig. 4).

According to the stages of the product cycle, factors are grouped in the sphere of production and the sphere of circulation of finished products.

Figure 1.3 shows the factors of production and sales of products

Figure 1.3 - Factors of the volume of production and sales of products

Allocate internal (internal) ways to increase and external - non-productive. Non-manufacturing factors include: the level of specialization, the level of supply of raw materials and materials, supplies through cooperation, changes in prices and tariffs for supplies, environmental factors, in particular environmental protection. Intra-production factors in accordance with the three elements of the production process can be divided into three factors: factors of means of labor, factors of objects of labor, factors associated with the use of labor itself. The volume of production is the first result indicator and has an impact on other results of production and economic activities (Figure 1.4).

Figure 1.4 - The relationship between the volume of production and sales of products with other performance indicators of the enterprise

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

1.5.1 Ways to increase production

Ways to increase production are quantifiable opportunities to increase it by improving the use of enterprise resources. The search for ways to increase is facilitated by the presence of their classification, one of the variants of which is shown in Figure 1.5.

The completeness of the calculations depends on the definition of the decisive group of resources. The decisive group is distinguished by the structure of production costs, according to which it is possible to establish whether production is material-intensive, capital-intensive or labor-intensive.

Figure 1.5 - Ways to increase production volumes due to internal production factors

Consider the increase in output due to each factor (type of reserves). Increment of production volume:

1)Increment of production as a result of creation of additional jobs:

∆N(PM) = ∆M × B 0, (1.35)

where ∆M - additional jobs;

B 0 - average annual output, thousand rubles.

2)Increase in production volume from the introduction of new equipment:

where n is the number of units of newly commissioned equipment;

Тfi - useful operating time of each type of equipment, machine-hour;

Вfi - production output for 1 machine-hour of each type of equipment, rub.

3)Increment of production from the elimination of losses of working time:

∆N (L sweat ) = T sweat × in , (1.37)

where T sweat - the number of lost working hours;

c - average hourly output.

4)The increment in production from the elimination of the loss of equipment operation time is calculated similarly to paragraph 3.

5)Increment of production from the introduction of measures to improve technology and organization of production and labor:

where T1i - operating time in the reporting period of the i-th type of equipment;

B0, B1 - product development before and after the introduction of new technologies.

6)Increase in output as a result of improved organization of production and labor (in terms of labor resources):

∆N (V h ) = ∆V h × T 1∑ , (1.39)

where ∆V h - increase in average hourly output as a result of improved organization of production and labor;

T 1∑ is the number of hours worked by all workers.

7)Increase in production output from a decrease in the consumption rates of raw materials and materials as a result of the introduction of new technologies:

∆N (M) = ∑(N 1i - H 0i ) × p 0 × Q 1 , (1.40)

where H 1, N 0 - consumption rates of raw materials and materials, respectively, before the implementation of the i-th event according to the plan, taking into account the proposed implementation of this event;

p 0 - the planned price of a unit of raw materials and materials;

Q 1 - Planned output.

The analysis carried out allows us to assess the ability of the enterprise to increase output, as well as to identify imbalances in the use of resources that lead to a decrease in financial results.

1.5.2 Ways to increase sales volume

The implementation of the plan in terms of sales volume depends on the degree of availability of commodity and raw materials. To study this indicator, a balance of marketable products is compiled in two estimates: at cost and at selling prices. The change in the volume of sales of products is influenced by the factors shown in Figure 1.6.

Figure 1.6 - Factors affecting the change in the volume of sales

The factors of change in the volume of sales are calculated by the method of comparison. At the same time, it is taken into account that the factors of change in the balance of marketable products at the end of the year and goods shipped at the end of the year have an effect that is opposite in sign to the change in these indicators themselves.

In particular, ways to increase production volume can be:

) decrease in the balance of marketable products in the warehouse compared to the reporting period:

) decrease in the volume of shipped, but not paid for products compared to the reporting period:

where ∆Р - increase in sales volume, thousand rubles;

Accordingly, the volume of shipped, but not paid for products at the beginning and end of the year, thousand rubles.

When determining ways to increase sales of products, it is necessary to take into account the excess balances of finished products in the warehouses of the enterprise and shipped to customers. It is necessary to take into account the demand for products and the real possibility of its implementation.

conclusions

In the first part of the work, the theoretical foundations of the volume of production and sales of products are considered.

The purpose of studying the production and sales of products is to find ways to increase the volume of production and sales of products to solve the main task of the enterprise - increasing profits.

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

The volume of production and sales of products is influenced by such factors as: the production capacity of the enterprise, the fulfillment of contractual deliveries of products, the structure of products, the rhythm of production, the quality of products at the enterprise, the use of labor resources.

Ways to increase the volume of production can be identified as follows: creating additional jobs, introducing new equipment, eliminating the loss of working time, eliminating the loss of equipment operation time, introducing measures to improve technology and the organization of production and labor; improving the organization of production and labor, reducing the consumption of raw materials and materials as a result of the introduction of new technologies.

Ways to increase the volume of sales of products can be: a decrease in the balance of marketable products in the warehouse compared to the reporting period, a decrease in the volume of shipped, but not paid for products compared to the reporting period.

Thus, the ways to increase the volume of production and sales of products are quantitatively measurable opportunities to increase the profitability of the enterprise by improving the use of external and internal resources of the enterprise.

2. Analytical part. Analysis of the financial and economic activities of the enterprise

1 Characteristics of OJSC "Kaustik", Volgograd

Volgograd Open Joint Stock Company "Caustic" is a modern industrial complex for the production of chemical products for industrial purposes and household chemicals.

OAO Caustic firmly occupies the first place in Russia in the production of caustic soda, chlorinated paraffins, synthetic hydrochloric acid, commercial chlorine; second place in the production of liquid caustic soda, sodium hypochlorite.

The enterprise has a favorable geographical position: it is located near the Svetloyarsk salt deposit, the explored reserves of which will provide raw materials for at least a hundred years. A powerful environmental complex has been created, which includes: biochemical treatment facilities with storage ponds and evaporators, which makes it possible to exclude the discharge of chemically polluted effluents into the Volga River, as well as to receive effluents from the southern regions of Volgograd and Svetly Yar; six water circulation systems; equipped industrial dump; local installations for cleaning gas emissions.

JSC "Caustic" produces high quality products. According to the results of the annual federal competition "100 Best Goods of Russia", organized by the State Standard of Russia in order to support high-quality products of domestic producers, four types of products became winners of the competition, awarded with diplomas, "gold" and "silver" logos. OJSC "Kaustik" was marked by the State Standard with a special badge "For achievements in the field of quality". In 2005, calcium chloride calcined, granules was awarded the golden mark of quality "Russian Mark", in 2004 sodium hydroxide granulated, fenidon-A, calcium chloride calcined, granulated were awarded diplomas and silver medals of the International program "Golden Galax".

The development of JSC "Caustic" is focused on servicing newly created businesses, which are based on advanced technologies and qualified management. The strategic objectives of the company's development require the diversification of existing production in order to move from oligopolistic goods to food chains. The production development strategy is aimed at taking a leading position in the PVC markets (JSC Plastcard), and, as a result, increasing the production capacity of chlorine (JSC Caustic), which is used as a semi-finished product for PVC production. At the same time, an increase in the production of chlorine entails an increase in the production of a by-product - caustic soda, the market of which tends to prevail over supply over demand.

2 Analysis of production and sales of products

The analysis of economic activity is carried out in several directions and, since the growth rate of production volume, improving its quality directly depends on the amount of costs, profits and profitability of production, the analysis of the work of industrial enterprises begins with the study of output indicators.

The volume of production and the volume of sales of products are interdependent indicators. In conditions of limited production possibilities and unlimited demand, priority is given to the volume of production, which determines the volume of sales. 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 volume that it can sell.

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 of great importance.

2.1 Analysis of the dynamics of production and sales volumes

The analysis begins with a study of the dynamics of output and sales of products, the calculation of basic and chain growth and growth rates.

In tables 2.1 and 2.2, a horizontal and trend analysis of the production of products at the JSC "Kaustik" enterprise in 2008 - 2010 is carried out.

As can be seen from the data in tables 2.1 and 2.2, the volume of marketable output in value terms in the period 2008-2010. grew by 25%. This change was caused by an increase in the production of the following types of products:

• growth in the production of liquid soda in 2008-2009. led to an increase in the volume of marketable products in value terms over the specified period of time by 64%, but in 2010 the increase compared to 2008 is only 20%;
• production of granulated soda increased in 2008-2010. in value terms by 62%;
• there is an increase in the production of synthetic hydrochloric acid in 2008-2010. in kind amounted to 3%, but in value terms - a decrease of 10%;
• in 2008-2009 there was a decrease in the production of chlorine in small containers (chlorine in cylinders, chlorine in containers) in natural terms, however, the volume of output of this type of product in value terms in the specified period was constantly increasing, which is associated with an annual increase in prices for chlorine in small containers, but in In 2010, there was a decrease in this indicator in value terms.

The largest share in the structure of manufactured commercial chemical products (in value terms) is occupied by granulated soda - 29.1%, liquid soda - 20.1%, liquid chlorine (various packaging) - 6%, chlorinated paraffins - 5%, synthetic hydrochloric acid - 4.5%.

• Table 2.1 - Dynamics of production volumes of OJSC "Kaustik" (horizontal analysis)

Name of products Value of indicators by periods Horizontal analysis of changes, %20082009201009/0810/09tons. rub.tons. rub.tons. rub.tons. rub.tons. руб.Сода жидкая139 286833 561143 2671 364 291111 7041 000 6911031647873Сода гранулированная82 339895 18869 1771 044 99088 2601 449 67284117128139Синтетическая соляная кислота241 839249 219251 901261 ​​358 248 466224 3991041059986Хлор в контейнерах20 626207 41818 614232 17714 181186 783901127680Хлор в баллонах2 54440 5832 45647 1861 89634 325971167773Хлорметил7 041111 0244 18970 65797018 54359642326Сополимер19514 15743136 085332 71822125588Хлор жидкий в цистернах29 61392 29023 76064 33221 854101 610807092158Хлорпарафины13 433339 25611 496294 34010 499250 02586879185Прочие-1 197 455-1 740 206-1 709 917-145-98Итого товарная продукция-3 980 151-5 155 622-4 978 683- 130-97

• Table 2.2 - Dynamics of production volumes of OJSC "Kaustik" (trend analysis)

Product name Value of indicators by periodsTrend analysis of change, %20082009201009/0810/08tons rub.tons. rub.tons. rub.tons. rub.tons. руб.Сода жидкая139 286833 561143 2671 364 291111 7041 000 69110316480120Сода гранулированная82 339895 18869 1771 044 99088 2601 449 67284117107162Синтетическая соляная кислота241 839249 219251 901261 ​​358 1248 466224 39910410510390Хлор в контейнерах20 626207 41818 614232 17714 181186 783901126990Хлор в баллонах2 54440 5832 45647 1861 89634 325971167585Хлорметил7 041111 0244 18970 65797018 54359641417Сополимер19514 15743136 085332 7182212551719Хлор жидкий в цистернах29 61392 29023 76064 33221 854101 610807074110Хлорпарафины13 433339 25611 496294 34010 499250 02586877874Прочие-1 197 455-1 740 206-1 709 917-145-143Итого товарная продукция-3 980 151-5 155 622-4 978 683- 130-125

• Growth in production volume was achieved for granulated soda and sodium hypochlorite. Decreased production volumes of chlorine in various packaging, copolymer, chlormethyl, chlorinated paraffins.
• This situation was due to a structural shift in the volumes of production of the main products - caustic soda and chlorine, dictated by market conditions. Thus, the decrease in the volume of production of liquid soda was accompanied by an increase in the volume of production of commercial production of granulated soda. The reduction in the production of synthetic hydrochloric acid was accompanied by an increase in the output of commercial chlorine and the product of chlorine processing - chloromethyl.
• Horizontal and trend analysis of the dynamics of sales of products of the enterprise, whose share is at least 5% of the total sales of chemical products are shown in tables 2.3 and 2.4.
• In general, for the period 2008-2010. sales of JSC "Kaustik" products in value terms increased by 25%. This is mainly due to such factors as an increase in sales volumes of liquid soda and granulated soda.
• It should be noted that the guaranteed buyer of 100% of the produced volume of liquid caustic soda is the trading company OAO ETK, which optimizes the logistics of deliveries to the domestic and foreign markets and equalizes price parameters for manufacturing enterprises.

• Table 2.3 - Dynamics of sales volumes of JSC "Kaustik" products (horizontal analysis)

Name of products Value of indicators by periods (without VAT) Horizontal analysis of changes, %2008 2009 2010 09/08 rub.tons. rub.tons. rub.tons. rub.tons. руб.Сода жидкая139 286833 561141 1871 339 266112 1331 012 3551011607976Сода гранулированная83 954913 94666 160985 15989 0141 472 97479108135150Синтетическая соляная кислота232 692246 542244 359260 305243 251228 5901051069988Хлорметил7 041111 0244 18970 65797018 54359642326Хлор жидкий (в цистернах, баллонах, контейнерах)52 116383 65743 830390 75639 518327 436841029084Хлорпарафины13 224337 07611 205285 6573 058 257 50985852790Other-1 453 045-2 029 687-2 070 230-140-102Total marketable products-4 278 852-5 361 487-5 387 637-125-101

Table 2.4 - Dynamics of sales volumes of JSC "Kaustik" products (trend analysis)

Product name Value of indicators by periods (excluding VAT) Trend analysis of change, %2008 2009 2010 09/08 rub.tons. rub.tons. rub.tons. rub.tons. руб.Сода жидкая139 286833 561141 1871 339 266112 1331 012 35510116081121Сода гранулированная83 954913 94666 160985 15989 0141 472 97479108106161Синтетическая соляная кислота232 692246 542244 359260 305243 251228 59010510610593Хлорметил7 041111 0244 18970 65797018 54359641417Хлор жидкий (в цистернах, баллонах, контейнерах)52 116383 65743 830390 75639 518327 436841027685Хлорпарафины13 224337 07611 205285 6573 058 257 50985852376Other-1 453 045-2 029 687-2 070 230-140-142Total marketable products-4 278 852-5 361 487-5 387 637-125-126

Based on the available data, we construct Figure 2.1.

Figure 2.1 - Dynamics of production and sales of products of JSC "Kaustik"

• Let's analyze the change in prices for the main products of JSC "Caustic" in table 2.5.
• Average selling prices of JSC Caustic in 2008-2010 practically throughout the list of the main nomenclature tended to increase. The exception is synthetic hydrochloric acid. Due to oversaturation of sales markets for this product in 2008-2010. there was a decrease in prices by 11%.
• In 2009, the selling prices of the considered type of products increased by 1% compared to 2008. But in 2009, due to the financial crisis, the consumption of hydrochloric acid decreased, as a result, at the end of 2010, a decrease in the price of synthetic hydrochloric acid by 13% was recorded compared to 2009.
• Table 2.4 - Dynamics of average sales prices for products of JSC "Kaustik", rubles/ton without VAT

Наименование продукцииЗначение показателей по периодам (без НДС)Горизонтальный анализ изменения, %Трендовый анализ изменения, %2008 г.2009 г.2010 г.09/0810/0909/0810/08Сода жидкая5 9859 4869 02815995159151Сода гранулированная10 88614 89116 548137111137152Синтетическая соляная кислота1 0601 0659401018810189Хлорметил15 76816 86718 704107111107119 Liquid chlorine (in tanks, cylinders, containers)7 5538 9158 28612193121110 Chloroparaffins25 49025 49484 208100330100330

• 2.2.2 Analysis of the composition and structure of products
• Data on the structure of products are given in table 2.6.
• Table 2.6 - The structure of sales of products of JSC "Kaustik"

Name of products Vertical analysis 2008 2009 2010 thous. rub.% thous. rub.% thous. руб.%Сода жидкая833 56119,481 339 26624,981 012 35518,80Сода гранулированная913 94621,36985 15918,371 472 97427,30Синтетическая соляная кислота246 5425,76260 3054,86228 5904,20Хлорметил111 0242,5970 6571,3218 5430,34Хлор жидкий (в цистернах, баллонах, контейнерах)383 6578,97390 7567,29327 4366,10Хлорпарафины337 0767,88285 6575,33257 5094,80Прочие1 453 04533,962 029 68737,862 070 23038,46Итого товарная продукция4 278 852100,005 361 487100,005 387 637100, 00 According to the results of 2010, caustic soda, including granulated soda, which share is 27.3%, liquid soda occupies 18.8%, occupies the largest share in the sales structure of chemical products of JSC "Kaustik". Analysis of table 2.6 shows that in the period 2008-2010. there have been significant changes in the structure of products sold. This change was caused by structural shifts in the following product positions:

Sales of liquid soda rose to 24.98% in 2009 and decreased in 2010 to 18.8%; such changes in the share of liquid soda in the total volume of sales are associated with a constant redistribution of the share of each type of product as a result of the instability of their output at the JSC "Kaustik" enterprise;

• for the same reason, sales of granulated soda decreased in its share from 21.36% to 18.37% in 2009 and rose to 27.3% in 2009;
• due to a decrease in the production of liquid chlorine (in tanks, cylinders, containers) in 2008-2010, the share of this type of product in the total sales volume decreased in the specified period from 8.97% in 2008 to 6.1% in 2010 year;
• sales of chlorinated paraffins decreased in share from 7.88% in 2008 to to 4.8% in 2010 in the structure of products sold;
• other marketable products had a stable upward trend, in the period 2008-2010. its share in the structure of sold products increased from 33.96% to 38.46%.
• Thus, the volume of production and sales (works performed, services rendered) are the main indicators that characterize the activities of the enterprise and have a direct impact on the final financial result, i.e. the amount of profit.
• production copolymer sales profit
• 2.3 Analysis of the use of fixed production assets
• 2.3.1 Analysis of the dynamics, composition and structure of the BPF
• Fixed assets are one of the most important factors of production. The analysis of fixed assets is carried out in several directions, the development of which in combination allows us to assess the structure, dynamics and efficiency of the use of fixed assets and long-term investments.
• The main directions of the analysis of fixed assets;
• - analysis of the structure, composition and dynamics of fixed assets;
• - analysis of the movement of the OPF;
• - analysis of the efficiency of the use of fixed assets (analysis of the movement of fixed assets, analysis of indicators of the efficiency of the use of fixed assets).
• The quality of the analysis depends on the reliability of the information, i.e. on the quality of accounting, the smooth running of the system and the registration of operations with fixed assets, the accuracy of assigning objects to accounting classification groups, the reliability of inventory records, the depth of development and maintenance of analytical accounting registers.
• Information sources of analysis:
• - Form No. 1 "Balance sheet of the enterprise";
• - Form No. 5 "Appendix to the balance sheet of the enterprise";
• - Form No. 11 “Report on the presence and movement of fixed assets”.
• Data on the presence, wear and movement of fixed assets serve as the main source of information for assessing the production potential of an enterprise.
• Information on the composition of fixed assets is shown in Table 2.7.
• Analysis of table 2.7 showed that during the analyzed period there were minor changes in the composition of the OPF.
• Changes include:
• - an increase in the cost of fixed assets in 2010 compared to 2008 by 7%, mainly due to the acquisition of production and household equipment, land plots, machinery and equipment;
• - reduction in the cost of buildings by 16%, structures and transmission devices by 2%;
• - increase in the cost of land for 2008-2010. by 612%.
• An analysis was made of the structure of fixed assets for 2008-2010. Analysis data are shown in Table 2.8.
• Table 2.7 - Dynamics of the composition of the OPF

List of the composition Opple -and 618 170112107112119Транспортные средства283 984286 358283 90810199101100Производственный и хозяйственный инвентарь12 31112 98313 121105101105107Другие виды ОПФ726726726100100100100Земельные участки и объекты природопользования20 05620 056142 831100712100712Итого 4 929 1825 063 3685 292 042103105103107

• Table 2.8 - Dynamics of the OPF structure

List of OPF compositionVertical analysis200820092010ths. rub. weight, %ths. rub. weight, %ths. rub. вес, %Здания 1 243 098251 214 953241 218 84023Сооружения и передаточные устройства2 009 733412 010 182402 014 44638Машины и оборудование1 359 274281 518 110301 618 17030,6Транспортные средства283 9845,4286 3585,6283 9085,4Производственный и хозяйственный инвентарь12 3110,2512 9830,2413 1210 ,25Other types of OPF7260.017260.017260.01Land plots and objects of nature use20 0560.420 0560.4142 8312.74Total 4,929 182100.005 063 368100.005 292 042100.00

• The largest share in the structure of fixed production assets is occupied by: buildings - 23%, structures and transmission devices - 38%, machinery and equipment - 30.6%. However, in 2008-2010 the specific gravity of buildings, structures and transmission devices decreased by almost 2% and 3%, respectively. The shares of machinery and equipment increased by 2.6%, land plots and nature management facilities - by 2.34%. The smallest share in the structure of fixed assets is occupied by production and household equipment, other types of fixed assets. There were practically no changes in these categories over the specified period.
• 2.3.2 Analysis of the movement of the OPF
• Let's trace the movement of OPF over the past three years, which is reflected in Table 2.9.
• Table 2.9 - Movement of OPF, thousand rubles

Years The value of the indicator at the beginning of the year was received at the end of the year

• The presented data are used in calculating the coefficients for assessing the movement of the OPF. They are analyzed in dynamics over a number of years.
• The movement of fixed assets of JSC "Caustic" can be judged by the following indicators:
• the coefficient of renewal of fixed assets is defined as the ratio of the book value of fixed assets received during the period to the book value of fixed assets at the end of the year;
• the fixed asset retirement ratio is equal to the ratio of the book value of fixed assets retired during the period to the book value of fixed assets at the beginning of the period;
• the depreciation ratio of fixed assets is equal to the ratio of depreciation to the book value of fixed assets;
• the growth rate is defined as the ratio of the difference between the book value of fixed assets received during the period and the book value of fixed assets retired during the period to the book value of fixed assets at the beginning of the period;
• the shelf life ratio is equal to the ratio of the residual value of fixed assets to the initial cost on the corresponding date.
• Calculation of coefficients of renewal, retirement, growth, usefulness, depreciation of fixed assets for JSC "Caustic" for the analyzed period is presented in table 2.10.
• Table 2.10 - Indicators of the movement of OPF

Name of the indicator Value of the indicator by years 2008 2009 2010 Renovation factor 0.0380.0400.048 Retirement rate 0.0380.0140.005 Growth factor 0.0010.0270.045 Wear factor 0.620.620.63 Validity factor 0.30.37

• In 2008-2010, the renewal ratio of all fixed assets increased due to the growth in the volume of commissioning of fixed assets. In 2008, the value of fixed assets put into operation amounted to 188,072 thousand rubles. - a modern packing line for granulated soda (PP8-machine) was put into operation, which provides packaging of the finished product that meets the requirements of international standards for cargo transportation. Also, the production of caustic mercury soda was modernized, within the framework of which, in 2008, two mercury electrolyzers were replaced according to the technology of the De-Nora company.
• In 2009, fixed assets were purchased for 14,263 thousand rubles, more than in 2008, which had a positive effect on the renewal ratio. In 2009, a purchased (previously leased) land plot with an area of ​​956.79 hectares was included in the fixed assets, on which the ecological infrastructure of OJSC Caustik (treatment facilities) is located. This operation (purchase of a land plot) was carried out in order to obtain an economic effect on the payment of land tax in relation to the previously paid land lease.
• In 2010, the cost of commissioned fixed assets amounted to 253,785 thousand rubles, including a continuous operation unit for concentrating waste sulfuric acid from 78% to 96% and a unit for dehydration and compaction of industrial effluents. As for the active part, mainly capital expenditures incurred in previous periods were written off. During the crisis, the enterprise, for objective reasons, could not allocate funds for the acquisition of fixed assets, but in the early periods the enterprise made significant capital expenditures, which made it possible to create a certain margin of safety for fixed assets.
• The dynamics of disposal rates is mainly due to the policy of JSC "Kaustik" to separate specialized business lines of production into independent business units. In 2008, the values ​​of the disposal ratios are mainly explained by the transfer of fixed assets of OAO Caustic as a contribution to the authorized capital of OAO Nikomag. In 2009-2010 retirement rates tend to decrease.
• During the three analyzed periods, the percentage of depreciation of fixed assets is in the range of 62-63%. The modern problem of the enterprises of the chemical industry of the economy of the Russian Federation is a high percentage of depreciation of fixed assets, which is about 70%. At OAO Caustic, the wear rate reaches 63%, which is quite a satisfactory indicator compared to the industry average.
• There is a positive trend in the growth rate in 2008 - 2010. from 0.001 to 0.45%.
• Figure 4 shows the dynamics of the coefficients of renewal, retirement, growth, depreciation and usefulness of fixed assets of JSC "Kaustik" for the period 2008-2010.

Figure 2.2 - Dynamics of coefficients of condition and movement of fixed assets of JSC "Kaustik" for 2008 - 2010

• 2.3.3 Analysis of the effectiveness of the use of the BPF
• The final efficiency of the use of fixed assets is characterized by indicators of capital productivity, capital intensity of products, profitability, capital-labor ratio:
• capital productivity is equal to the ratio of the volume of production (works, services) to the average annual balance sheet value of fixed production assets;
• capital intensity is defined as the ratio of the average value of fixed assets for the period to the volume of production (works, services);
• capital-labor ratio shows the technical equipment of the personnel of the enterprise, is defined as the cost of immobilized funds per employee;
• capital return is defined as the ratio of profit to the average value of fixed assets for the period.
• Table 2.11 gives the calculation of performance indicators for the use of fixed assets.
• Table 2.11 - Dynamics of performance indicators for the use of BPF

Name of indicator 2008 2009 2010 Commodity output, thousand rubles4 278 8525 361 4875 387 637 Profit from the sale of products, thousand rubles 687 8781 099 6751 032 355 Average annual (accounting) cost of fixed assets, thousand rubles4 918 2204 964 3395 180 420 Number of employees, people5 3205 2284 466 Return on assets, rub./rub. 0.871.081.04 Capital intensity, rub./rub.

• After analyzing the data in Table 2.11, it can be argued that the growth of the capital productivity index indicates an increase in the efficiency of the use of fixed assets. In 2009, the increase in the rate of return on assets is associated with an increase in the intensity and degree of use of the main equipment, which became possible in connection with the reconstruction and modernization of many key industries. At the end of the study period, the value of the return on assets index increased compared to the initial value and amounted to 1.04 rubles / rub., which is associated with an increase in proceeds from the sale of products of OJSC “Kaustik”.
• The capital intensity indicator decreased and the value of this indicator amounted to 0.92 rubles / ruble at the end of 2009, and 0.96 rubles / ruble at the end of 2010. This is due to the fact that the growth rate of proceeds from the sale of products exceeds the growth in the value of fixed assets.
• At JSC "Kaustik" there is a significant increase in the level of profitability of fixed assets as a result of the growth of proceeds from the sale of products. And since the rate of return on capital directly depends on the amount of profit attributable to the unit cost of funds, in the end, for the analyzed period, the rate of return on assets increased by 5.9%.
• There is a positive trend in the capital-labor ratio for the period under review. In comparison with 2008, the capital-labor ratio in 2010 increased by 25%, reaching a value of 1159.97 thousand rubles per person.
• The number of personnel employed directly in the production of products decreased every year and eventually decreased by 16%, and the change in the average annual cost was 5.3%. Hence, respectively, there was an increase in capital-labor ratio.
• 2.4 Analysis of the use of labor resources
• The extent and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the extent to which the enterprise is provided with labor resources and how effectively they are used.
• The rational use of industrial and production personnel is an indispensable condition that ensures the uninterrupted production process and the successful implementation of production plans.
• The main task of analyzing the use of labor resources in an enterprise is to identify all the factors that impede the growth of labor productivity and lead to loss of working time.
• The main sources of information for such an analysis are: labor plan, form No. 1-T “Information on the number and wages of employees by type of activity”; form No. P-4 "Information on the number, wages and movement of employees"; statistical reporting of the personnel department on the movement of workers; operational reporting of shops, departments, services of the enterprise.
• 2.4.1 Analysis of the dynamics of the number of employees

The dynamics of the number and structure of employees of JSC "Caustic" is given in tables 2.12-2.13.

• Table 2.12 - Dynamics of the number of employees

Перечень состава ПППЗначение показателя численности, чел.Горизонтальный анализ изменения, в %Трендовый анализ изменения, в %2008 г.2009 г.2010 г.09/0810/0909/0810/08Рабочие3 9663 8243 19596849681Руководители63167764010794107101Специалисты6987026201018810189Служащие2525111004410044Итого численность ППП на конец года5 3205 2284 46696879684

• Table 2.13 - Dynamics of the structure of the number of employees

List of PPP compositionVertical analysis 2008 2009 2010 people weight, % man. weight, % man. weight, % Workers3 96674.53 82474.73 19571.5Managers63111.967713.264014.3Specialists69813.170213.762014Employees250.5250.5110.2Total number of PPP at the end of the year5 320100.05 228106

• The analysis of table 2.13 indicates a trend towards a decrease in the number of personnel at OAO Caustic. In the period 2008-2010. the number of employees of the enterprise under consideration decreased by 16%, and the reduction in the number of personnel occurred mainly due to a decrease in the number of such categories of employees as “employees” and “workers”. The main reasons for the reduction in the number of personnel at JSC "Caustic" in the analyzed period of time are:
• spin-off of a number of structural subdivisions from OAO Caustic;
• an increase in the number of employees leaving the enterprise of their own free will due to dissatisfaction with wages.
• In the structure of the number of employees of JSC "Caustic" the largest share is occupied by workers. In 2008-2010 the share of this category of workers changed by 3%.
• In the analyzed period of time, OJSC “Kaustik” experienced an increase in the number of such categories of employees as “managers” and “specialists”. The proportion of managers in the total number of employees of the enterprise in 2008-2010 increased by 2.4%, specialists - 0.8%. The increase in the number of managers and specialists at OAO Caustic is associated with the creation of new services and departments at this enterprise (for example, a tender bureau, a risk management department, a product promotion department).
• From the data of tables 2.12 - 2.13 it can be seen that the number of employees of JSC "Caustic" is constantly changing, therefore, to characterize the movement of the labor force, we calculate a number of coefficients:
• recruitment turnover ratio - calculated as the ratio of the number of hired personnel to the average number of employees;
• retirement turnover ratio - is defined as the ratio of the number of retired employees to the average headcount;
• - staff retention ratio - is calculated as the ratio of the number of employees on the payroll for the entire reporting year to the average headcount;
• - turnover rate - is defined as the ratio of the number of employees who left of their own accord and were fired for absenteeism and other violations of labor discipline, to their average number.
• Data on the movement of labor force at OJSC "Caustic" are given in Table 2.14 and Figure 2.3.
• Table 2.14 - Movement of labor force at JSC "Caustic"

Name of indicator Value of indicators by years 2008 2009 2010 Turnover rate on admission, % 9.89.27.8 Turnover rate on disposal, % 16.425.412.7 Staff turnover rate, % 9.1124 Staff constancy rate, % 10492102 The data in Table 2.14 show that the largest movement of workers occurred in 2009. There is a significant departure of personnel, which is associated, among other things, with the separation of business units into separate structures.

Figure 2.3 - The movement of labor at JSC "Caustic"

During the period 2008-2009. the flow rate increased from 9.1% to 12%. The main reason for leaving the enterprise is dissatisfaction with the amount of earnings, this is stated by about 50% of those who leave of their own free will. In 2010, this figure dropped to 4% due to the global financial crisis.

4.2 Analysis of the use of labor resources

The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the indicator of the working time fund.

The use of labor resources of the enterprise is reflected in table 2.15.

Table 2.15 - The use of labor resources of the enterprise JSC "Caustic" in 2008-2010

Name of the indicator Value of indicators by years 2008 2009 2010 Average number of employees, people 5 3205 1204 377 Worked per year by one employee: days 232232225 hours1 9861 9951 795 857

• In 2008-2010 the indicator of the number of days worked by one employee of OJSC “Kaustik” remained quite stable, while the run-up between annual indicators for the specified period of time did not exceed 7 days.
• In 2008-2009 there was an increase in the number of hours, and in 2010 - a decrease, worked by one employee of JSC "Kaustik", which was the result of an increase, and in 2010 a decrease, in the average length of the working day.
• In connection with the reduction in the number of employees of JSC "Caustic", the working time fund in 2008-2010. was constantly decreasing. In 2010, the working time fund at the enterprise in question decreased by 26% compared to the same indicator in 2008.
• 2.4.3 Labor productivity analysis
• The most general indicator of labor productivity is the average annual production of products by one worker:
• GV \u003d TP / H, (2.1)
• where TP is the volume of marketable products in value terms;
• H - the number of employees.
• Let's calculate this indicator for the enterprise OJSC "Kaustik" for the period 2008-2010.
• Data from the analysis of labor productivity at OAO Caustic are presented in Table 2.16.
• At OJSC Caustic, the average annual output of both one employee and one worker tends to increase, which is directly related to the increase in prices for consumer goods and services. At the same time, the average number of industrial and production personnel is decreasing throughout the entire study period.
• Table 2.16 - Analysis of labor productivity

Name of indicator Value of indicators by years 2008 2009 2010 Volume of production of marketable products in value terms, thousand rubles3 980 1515 155 6224 978 683 workers5 320 3 9665 120 3 8244 377 3 141 For a more detailed study of labor productivity, we will conduct a horizontal and trend analysis of this indicator in Table 2.17 and Table 2.18.

Sales organizations have always been concerned about one thing: how to increase sales. I recommend 5 sure ways!

Commerce has long been one of the most popular ways to start your own business and become a wealthy person.

And, of course, merchants of different eras were concerned about one issue: how to increase sales Because more sales means more money.

Merchants were looking for various ways, sometimes their searches were crowned with success, sometimes they turned out to be absolutely useless.

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What determines sales volumes?

Any organization associated with trade, whether it is a small shop or a large enterprise that not only sells, but also manufactures goods, has always been concerned about one issue: how to increase sales.

It was the activity of the sales department that was the main measure of the company's success: sales are growing - everything is fine, falling - so you need to look for sources to increase their volume.

And only when things were going really badly did the emphasis shift: the goal was not to increase sales, but to retain existing customers.

Of course, the main reason why it is so important to keep sales volumes high is profit.

With a decrease in the number of customers or with a decrease in their purchasing power, the profit of everyone, from sellers to the owner of the enterprise, will fall.

Both large companies and small companies often make a common mistake: when sales fall, management starts blaming the departments responsible for them or the sellers themselves for everything.

This is wrong, because no matter how qualified and pleasant the seller or manager is in communication, the buyer will not purchase the product if:

• the store has a meager assortment - he simply will not find what he needs;
• there are interruptions in deliveries - now there are enough stores, so you can buy the required product elsewhere, and not wait until it appears at your place;
• the trading floor is dirty or has an unpleasant smell;
• the product is not advertised, etc.

What are the modern methods of increasing sales volume based on?

Sales can be increased if:

1. Increase the number of clients.
2. Increase the average check of each client.

"If you don't take care of your client, someone else will take care of him."
Konstantin Kushner

Depending on the problems you have, start acting either in one or in several directions.

Increase in the number of clients.

From a small number of clients, either those that have just appeared on the market and have not yet managed to win an audience, or long-registered firms that have rapidly begun to lose their clientele due to competition or internal problems, suffer the most from a small number of clients.

Chasing new customers, the main thing is not to lose old ones.

Often, executives or creative managers decide to completely transform the way a company operates or change its product line, which causes old customers to start to leave.

If you have nothing to lose (for example, there are too few customers), then you can act radically.

Otherwise, it is better to innovate smoothly.

Increase the average check.

Let's say you have two dozen regular customers, but every day they buy only a loaf of bread in your store, but a businessman neighbor has only three regular customers, but each of them spends 200-300 hryvnias in his store daily.

It is clear that the neighbor's profit is much greater.

You need to convince your regular customers that not only your bread is delicious, but also other products are excellent.

5 ways to increase sales

Experienced entrepreneurs advise not to be limited to one direction (that is, not to focus only on increasing the number of customers or, having abandoned attracting new customers, try to convince existing ones to purchase more goods), but to act in a complex.

There are plenty of effective ways to increase sales, but I chose the 5 most effective ones, both according to experts and according to my friend who is a successful entrepreneur:

Study the market carefully.

Commerce does not tolerate random actions.

You must study the trends of the current market, the history of your competitors, the reasons for their failures and adapt the information received to your business.

Make a written strategic plan.

If shooting full-fledged commercials and showing them is not available to you, then use modern methods: newspaper ads, social networks, emails, telephone informing potential customers, distribution of leaflets, etc.

Make prices flexible.

You know what some domestic stores do before sales: they raise prices (for example, by 20–40%), and then lure customers with attractive ads: “Discounts on the entire range up to 50%!”.

There are no financial losses, and customers react to the word "discount" with lightning speed.

Run more promotions.

Most buyers love them.

In my opinion, the leader among supermarkets in terms of creative actions today in Ukraine is Silpo.

They even hook serious reasonable people on their promotions: "Price of the Week", "Hot Offer", "Theme Days", "Coupons for increasing points", etc.

Make changes to your company.

See what exactly doesn't work.

Maybe it's slow sellers, or your range of goods is morally outdated, or your prices are much higher than those of competitors, or it's time to make repairs in the room, or maybe the logo repels customers.

There is no unreasonable drop in sales.

For example, my friend told me that when she was working as a salesperson in a perfume shop, customers left because the cleaning lady not only exuded the smell of sweat, but also mopped the floors in such a frenzy in their presence that they quickly retreated.

So, there are no unimportant trifles in this case.

I bring to your attention a video with practical advice,

how to increase the average customer check in the store.

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Table 3.11 shows that the share of actually manufactured products in the first decade amounted to 33.6%, which is 0.5% less than the planned figure. In the second decade, the actual share was 29.6%, which is 0.5% more than the plan, and in the third decade, the actual and planned share were 36.8%. The implementation of the plan for the first, second and third ten days, respectively, amounted to 1.05%, 1.08% and 1.06%. The share of products included in the implementation of the plan in terms of rhythm was: for the first decade 34.1%, for the second - 29.1%, for the third - 36.8%.

Let us now calculate the coefficients of rhythm, variation and arrhythmia:

K rhythm \u003d 34.1 + 29.1 + 36.8 \u003d 100%

That is, the output of products by decades, on average, deviates from the schedule by 6.2%.

Next, you need to pay attention to the coefficient of arrhythmia. It is calculated as the sum of positive and negative deviations in output from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia. At Plast LLC, it is equal to:

K arite = 0.049 + 0.076 + 0.06 = 0.185

3.4. Ways to increase output and sales of finished products

One of the easiest ways to increase the profitability of finished products is to increase production volumes. However, in order to use this reserve, the enterprise will either need to expand production capacity or increase the output of the most profitable products (that is, to determine those types of products that bring the greatest income at the lowest cost).

All other reserves for increasing the profitability of the production of finished products are reduced to one simple solution - the introduction of new, more progressive capacities, or the modernization of existing production facilities. It is this that will allow the enterprise to reduce unproductive costs, introduce a savings regime, increase labor productivity, reduce the cost of production due to more economical use of raw materials and improve the quality of products.

All this will allow the enterprise not only to increase the volume of production and sales of products, but also to maintain positions in the local market for the production of lamps, which will ensure the stable development of the enterprise.

Table 3.12

Reserves for increasing output

Source of reserves	Reserves for increasing output through
	Human Resources	means of labor	Items of labor
1. Increasing the number of resources
2. More complete use of working time
3. Increasing labor productivity
4. Reduction of excess waste of raw materials and materials
5. Reducing the consumption of raw materials and materials

The reserves for increasing output must be balanced across all three groups of resources. The maximum reserve established for one of the groups cannot be used until the reserves are revealed in the same amount for other groups of resources.

At Plast LLC, the reserve for increasing production output is limited by material resources and amounts to 3,180 thousand rubles. The maximum reserve for output by improving the use of equipment can be mastered if the enterprise finds another 1290 (3340-2050) thousand rubles in labor resources, and 160 (3340-3180) thousand rubles in material resources.

Chapter 4. Audit of finished products

4.1. Methodology for checking the accounting of finished products and their implementation

Among the documents to be verified, primary documents, accounting registers, and reporting are distinguished.

Primary documents include:

Order on the accounting policy of the organization;

Contracts for the sale of products;

Invoice order (a combined document that combines an order to the warehouse for the release of finished products and an invoice, which is an accompanying document fixing the released quantity of products);

Invoice;

waybill;

Invoices for tax purposes;

Warehouse cards;

Delivery and acceptance invoice for the delivery of finished products to the warehouse;

The act of delivery to the warehouse of finished products;

Inventory records;

Invoices for the sale of finished products, bills of lading.

Registers of synthetic and analytical accounting include:

General ledger;

Magazine-order No. 11;

Statement of release of finished products;

Statement of shipment and sale of finished products;

Quantitative sum cards, turnover sheets.

Reporting includes:

Form No. 1 (balance sheet)

The financial statements, which reflect the section (Plot, accounting account), should include, in particular, the balance lines:

Page 215 "Finished products and goods for resale";

Page 216 "Goods shipped";

Line 218 “Other stocks and costs”, which shows stocks and costs that are not reflected in other lines of the subsection “stocks” of section II of the balance sheet;

Page 231 "Accounts receivable of buyers and customers".

Form No. 2 (Profit and Loss Statement)

Preparatory stage.

Initially, you should familiarize yourself with the accounting policy of the organization in terms of:

The method of accounting for production costs and calculating the actual cost of profit;

The method of distribution by types of output of the costs of auxiliary production;

The method of distribution by types of manufactured products of overhead costs;