This intensity in work of the last months of quarter conducts to uneven satisfaction of demand of buyers for goods. Shortcomings of supply with goods, of the organization of trade, of advertizing, etc. were of it.
Volume and specific indicators are widely applied in the analysis of RTO. RTO in general on system, and to specific – the level of commodity turnover of the separate enterprises and organizations in a total amount of commodity turnover, commodity turnover on one seller, on one sq.m., commodity turnover per capita and belongs to volume indicators.
Find reflection in dynamics of retail commodity turnover systematic increase in production, on the one hand, continuous rise, welfare of culture of the population – with another. It has also great influence on all quantitative and quality indicators of work of trade enterprises and organizations. Also such indicators as the income, profit, profitability, the sum and level of distribution costs, fund of compensation, number of trade workers, a financial condition of the enterprises, etc. depend on volume and structure of commodity turnover. The great value in performance and an overfulfillment of plans of commodity turnover, research of reserves on its increase, improvement of service of the population has systematic control and the careful analysis of these plans.
Formation of the market relations in the country, transition to variety of forms of ownership, privatizations demand further development of the theory and practice of accounting and the analysis of retail of goods as component of a uniform control system the enterprise.
At the enterprise the following funds are created: authorized, social development, reserve and other funds of the general and special purpose. The enterprise has independent balance in which its property is reflected. The property of the enterprise consists of the fixed and current assets, and also other material and financial values.
The enterprise is the independent economic entity created for production, performance of work and rendering services for satisfaction of public requirements and receiving arrived.
Very much the importance in the analysis has the indicators characterizing quality of work of trade enterprises. Treat them: percent of implementation of the plan of RTO; indicators of its rhythm and dynamics; application of progressive forms and methods of service of the population; coverage of the monetary income and purchasing funds of the population retail commodity turnover and.
The most intense periods of realization of goods in every quarter are the last months of quarter. For example, growth of an in general for the first quarter made 116,9%, and in March - 124,0%, for the second quarter - respectively 117,3% and 123,7%, for the third - 119,05 and 119,5% and for the fourth quarter - 120,2% and 122,0%.
In the course of the analysis of RTO apply system of indicators on the basis of which the characteristic of implementation of the plan of RTO is given, reserves of increase in commodity turnover and improvement of quality of trade service come to light.