What does retail goods mean? See what "Retail" is in other dictionaries

Retail specifics. What kind of goods to sell. What types of services can be offered. Creating a favorable atmosphere in the store. Competition.

RETAIL

The purpose of retail is to meet the diverse needs of customers.

The merchant is the link between the producer and the consumer. His task is to buy in bulk high-demand goods from different places and from different suppliers, and then sell them for a profit.

The experience of countries with developed market economies indicates that, over time, retail trade falls under the control of a number of large trading companies.

Despite the fact that less than half of all retail outlets are in the hands of these companies, at the same time they account for more than 2/3 of the total retail turnover.

Therefore, in the struggle for buyers, small retailers have to make a lot of effort.

The dominant position in the market is occupied by the buyer, not the seller.

The effectiveness of the retailer is ultimately determined by careful consideration of all the details of trading activities.

In Russia, retail is currently the main type of commercial activity for many Russians. In conditions of commodity shortage, the role of the retailer is extremely simplified.

However, as the consumer market becomes saturated with various types of goods during the economic transformation in Russia, the small trader will have to work hard to win his place in the sun.

This can be achieved if you thoroughly study your market and meet the needs of your customers to the maximum extent possible.

Remember that in any kind of business there will always be a place for a “small trader”.

1. Specificity of retail trade

It is widely believed that retail trade means high turnover and low prices. This is largely facilitated by large trading companies, seeking to reduce the prices of goods by reducing the number of services offered to their customers.

A small trader is not able to seriously compete with large trading companies. However, he can find a small niche in the market and fill it.

It has three notable benefits:

speed, because in order to make a decision, it is not necessary to coordinate all issues with management every time;

specialization, because he knows exactly which goods are in high demand and which are not;

quality of service, because he knows exactly what types of services customers need and provides them.

Large firms do not have the advantages noted above, so if you plan to go into retail, use them to the maximum extent to increase your income.

If you want to be successful in business, you need to have a clear idea of ​​the circle of your potential customers - where they are and who they are. You must be sure that buyers will come to you, and not to your competitors.

For this you need:

sell products that your customers need;

provide services that your customers need;

create a positive atmosphere in the store.

Try to answer the questions below.

What do you trade?

Can you describe your customers?

What types of services matter to them?

For a better understanding of this issue, you can read the brochure titled "Identifying Your Potential Customers" from the first part of the "Marketing" block of this curriculum.

2. What kinds of goods to sell

The goods that you are going to offer to your customers must be in demand. This is so obvious that, at first glance, it is not even worth talking about it. However, many stores are filled with these types of products that are just wasting space on the shelves. We are talking about stocks of those types of goods that have not been in demand for a long time.

In this regard, first of all, you need to sort out your inventory and check the records associated with the sale of goods. If any goods do not find a market for six months, try to get rid of them.

You can:

sell them at discounted prices;

implement them in a sales promotion campaign.

Storage of "lying" commodity stocks increases the expenditure side of the budget of your enterprise.

Therefore, in order to avoid the accumulation of large stocks of slow-moving goods, constantly monitor market conditions, switch to trading in new, in-demand goods.

Then you will always keep up with the requests of your customers, offering them new models and samples, sometimes even anticipating their needs.

If you find out that somewhere they have launched a new high-quality selling goods, try to buy some of these goods, or maybe the whole batch in bulk. So you get a unique opportunity to get ahead of your competitors. You may be able to sell these products under your trademark as your own branded product.

You can go the other way. To do this, the main thing is to find the best supplier of the goods you need. It is possible to establish small-scale wholesale and retail trade from a warehouse for cash without delivery of goods to customers. This form of trading will allow you to reduce prices as much as possible and, as a result, gain an advantage over your competitors, of course, on the condition that you will be supplied with the most popular goods.

In addition, you can get the right to trade using the trademark of some well-known company such as Union or Sinti.

Do you have inventory? Review your notes and try to answer the questions below.

What products do not find sales within six months?

What products are in high demand?

Do you have sufficient stocks of these goods?

What types of goods do you not consider it necessary to stock? Why?

What new products can be profitable?

Are there any local products that you should sell?

3. What types of services can be offered

One of the types of services you offer may be the delivery of goods to customers. Of course, this requires certain costs, but some customers need this kind of service, and they are willing to pay for it.

Another type of possible service on your part is providing the necessary consulting assistance to your customers related to the use of goods purchased from you: food, freezers, furniture, etc.

Some buyers, of course, would be satisfied with the exchange of an old thing for a new one with partial monetary compensation for the residual value of the used goods. Often the readiness of your customers to make a purchase of some new product depends on this. It is possible that you will have to deal not only with new, but also with used goods. At the very least, you should be prepared to pick up the old item from your client.

Another possible type of service is the sale of goods on credit. In Russian conditions, this type of service is likely to attract a large number of buyers.

In addition, you can demonstrate the operational properties and features of the use of the products you offer, and in some cases (for example, this applies to food) - give your product for testing.

Now try to answer the following questions, taking into account the characteristics of your business.

What could you offer your clients?

exchanging an old thing for a new one

counseling

service

demonstration of product properties product samples

Financial services

goods delivery

other types of services

What additional or related services would you like to offer your clients?

4. Creating a favorable atmosphere in the store

Having determined the circle of potential buyers, it is necessary to think about creating a favorable atmosphere in the store, conducive to making a purchase.

There are two opposite types of buyers.

Some customers come to the store, hoping to quickly buy the thing they need. In this case, everything in the store should be arranged in such a way as to simplify and speed up the buying process as much as possible. An important role is played by the correct, convenient layout of goods. They should be grouped according to their functional purpose (for example: perfumes, creams, deodorants, lotions, etc. should lie separately, and not mixed with other products such as electric shavers, towels, bathrobes, etc.). You need to use bright, noticeable product indicators. The interior and interior design of the store should also be juicy and bright. Sales staff should be active, cheerful and optimistic. With regard to this type of buyers, measures aimed at stimulating sales can have a good effect.

Another type of buyer is represented by those people who are not in a hurry and can walk around the store for a long time, choosing the goods that interest them. In this case, everything in the store should be arranged a little differently.

In any case, the goods should be displayed in a very convenient way for the buyer, but the order of their layout should be less strict. Product indicators may be less bright. The interior and interior design of the store should be designed in soft, calm colors. Sales personnel should behave confidently, with dignity and with sufficient restraint.

Probably, in this case, you need to strive for the "golden mean". Try to identify what guides your customers when making a purchase, and take this into account in the business process of your store, as well as in the organization of your sales staff.

How should your store be set up?

Everything will be determined by what type of buyer it will be aimed at: a quick, targeted purchase or a leisurely choice of the product you like.

This will depend on:

general atmosphere in the store;

the situation inside the store;

types of goods offered and their layout;

your trade policy.

Maybe you will stop at self-service. In this case, the buyer should be able to easily and freely move around the store and quickly find the goods he needs.

In addition, you will have to make some allowance for damage and theft of a certain number of goods displayed in the store.

If you intend to sell small, but rather expensive goods (for example, jewelry), they should be conveniently displayed and clearly visible, but out of reach for buyers. In this regard, you will need to use a lot of space on the shelves to demonstrate the goods you offer.

In addition, you will likely need space to display small billboards with product samples, flyers, banners, photographs, etc. to encourage your visitors to make spontaneous purchases.

You may need a specific place to demonstrate the performance properties and features of the use of goods, distribute samples, as well as to try on goods (clothes, shoes) and taste them (if we are talking about food).

In short, your premises should attract visitors and give them hope for a profitable purchase of necessary and joyful goods.

If you managed to get a client into the store, in this case it is the turn of the sales staff to show their professional skills. You must be one hundred percent sure that your salespeople are well trained.

They are required to:

know all the goods;

answer any questions from buyers;

know all the nuances of your trade policy, including the possibility of selling goods on credit, exchanging an old item for a new one, delivering goods to customers, etc.

Perhaps the most important thing is their attitude towards customers. No matter how much anxiety and trouble a client brings, the seller must show with all his appearance that for him this buyer is the most desirable in the world!

If you do not yet have your own utility room, think about how big it should be. If you are already in retail, consider whether you are using your retail space efficiently enough?

Try to draw on a sheet of paper a plan of your store on a reduced scale.

Cut out a few squares of paper in the same scale, which will represent the various elements of the interior of your store that are on the floor.

This is about:

counters;

baskets for goods;

fitting rooms;

warehouse premises;

place of registration of delivery of goods;

places for displaying samples of goods.

Move these squares around the sheet of paper until you find the best option for their placement. Be sure to leave space for yourself, sales staff and customers.

After that, you can try to make such an arrangement directly in the store and see how convenient and practical it is.

Until you have done the work described above, it is not worth buying commercial equipment if you are not already engaged in retail trade.

First, find the best option for placing all the necessary elements of your retail interior on paper, and then proceed to its practical implementation.

It may take a long time, but it is better to make all the necessary corrections at the preparatory stage, rather than change something in the course of your business activities, when all the shop equipment and various fixtures are finally placed.

5. Competition

Now it's time to think about competition.

Which store or stores are you competing with?

The answer to this question is necessary in order to "highlight" your store and make it more attractive to potential buyers. We have already talked about how everything should be arranged inside the store. However, we should not forget about the great importance of the appearance of the store. It should attract visitors. And then the favorable internal atmosphere created by you and the professionalism of your sales staff should say their weighty word. You need to try to make sure that the visitor simply could not leave your store without a purchase.

In order to beat your competitors, you need to know what products they sell and at what prices, what special offers they make.

Make a list of your competitors. Visit them and pay attention to the following points:

appearance;

window dressing;

interior design of the store;

store layout;

use of product indexes;

behavior of the sales staff;

types of goods and their layout;

price level;

the number of customers in the store.

6. External design of the store

You must draw the attention of buyers to the goods or services you offer. Otherwise, potential buyers will turn to your direct competitors.

You can attract customers with the help of an appropriate demonstration effect, a good external design of the store.

Of course, the most powerful means of external influence is a shop window. Do not forget also about the appropriate interior design:

counters;

various fixtures.

The whole setting should attract attention. If it is possible to give it even a little movement, even better. Moving objects immediately catch the eye. This may be some kind of electromechanical device such as swinging balls, showing a video cassette, demonstrating samples of goods offered by your employees, etc.

However, you should know the measure in everything. This is especially true for window dressing. You don't have to showcase all of your products. Limit yourself to a relatively small number of items. A transparent showcase, on which the main product is displayed, best of all attracts the attention of passers-by, forcing them to involuntarily slow down and stare at the samples of goods displayed in the window. This is the best way to arouse the interest of passers-by.

From time to time (for example, once a month) change your advertising inscriptions. For example: "Genuine leather shoes from Italy", "Furniture from Finland", "The best canned meat from Denmark", etc. It can be anything that is directly related to the goods you offer.

If passers-by have looked at you, then the interior should impress them even more. It can either harmonize or contrast with the appearance of your store. She must finally endear herself to the client.

Surely many suppliers of goods will be able to supply you with various materials advertising these goods, for example:

leaflets;

window stickers;

shields in full human growth.

What is the best way to set up a shop? What are you offering? Something has already been said about this, but you may have your own original ideas. Don't forget about the high efficiency of seasonal storefront updates.

Try to describe your future store in detail. This will also help you determine how much space you need for its exterior design.

7. Advertising

You must be sure that buyers know about the existence of your store. They need to be attracted to something. This requires advertising.

You must determine how your store is better than competitors' stores. It could be, for example:

a wider range of products;

speed and quality of service;

various additional services, including telephone orders, delivery of goods to customers, sale of goods on credit, etc.;

convenient location for your store.

Your customers should be aware of all this.

It may be best to regularly - for example, once every two months - post your promotional materials in the mailboxes of nearby houses. This may be, for example, an advertising brochure describing the products you offer and their application.

In this way, you will be able to report on the activities of your store, and residents of neighboring houses will know that they can buy just what they need from you.

If you work with a well-known brand, you can count on strong advertising support from the parent company of this well-known company.

Such large trading companies systematically conduct advertising campaigns throughout the country, reminding them of their existence and informing about upcoming special events aimed at sales promotion.

Maybe sometimes it is worth taking part in various exhibitions and some local events. In the event that the goods you offer arouse a certain interest and are distinguished by some originality, be sure to take part in the exhibition. Try to save the names and addresses of visitors to your stand. They can add to the list of clients to whom you will send your advertising brochures.

Is it possible in any way to link your store's advertising to a local or even a national event such as the Russian football championship or another sport, a theater performance or concert, a beauty contest, a flower show, etc.?

Is there any billboard near your store? If yes, can you use it?

Which manufacturers could you count on for support in your advertising campaign?

If yes, what would you pay special attention to?

Are there any exhibitions in your region, in which you could also take part?

If so, what kind of products would you like to showcase?

The answers to these questions will help you plan your advertising campaign.

8. Measures aimed at regulating marketing

During the year, manufacturing firms hold many special events aimed at sales promotion. The purpose of these events is to draw the attention of buyers to the goods they produce.

For a limited period of time, manufacturers can reduce the prices of their goods. Since the producers bear the burden of costs in this case, you can safely participate in such events. In any case, your competitors will not fail to take advantage of the opportunity presented to them to reduce prices.

When it comes to the sale of expensive goods, in this case, manufacturers can offer something for free as a gift. So, for example, when buying a VCR, you may be presented with several blank video cassettes.

Another possible option is a free service for a certain period of time (for example, for a year). In this case, of course, your participation will also be required. As a rule, the manufacturer is ready to compensate you for all costs associated with free customer service.

You can make relevant commercial offers yourself. So, for example, small manufacturing firms often offer fairly cheap goods.

You can, of course, find other suppliers of these types of goods that you could offer your visitors at relatively low prices. Having included your commercial interest in the selling price, you can carry out sales promotion activities with peace of mind. These types of special offers on your part may be of particular interest to customers.

Now let's think about what sales promotion activities you could do, and with whom.

What special commercial offers could you make to your visitors?

How much profit do you make from sales?

How much of the resulting profit could you spend on special offers?

What kind of “suggestions” could you make?

What types of goods could you sell at discounted prices?

9. Maintaining a high reputation of your enterprise in the eyes of the public

The most valuable thing any entrepreneur has is his business reputation. This makes customers contact you again and again, as well as recommend you to all their relatives, friends and acquaintances.

The business reputation of a retail entrepreneur is based on:

reliability and good quality of the offered goods;

willingness to answer any question of the buyer;

high quality service.

In other words, you must provide your customers with everything that you would like to receive yourself by buying some product.

As you can see, building a business reputation starts with you and your staff.

You can maintain a high reputation of your enterprise in the eyes of the public with the help of articles in the press. In this case, we are not talking about paid advertisements, but about materials specially prepared by the newspaper's employees that may arouse interest among readers.

Is it possible, in your opinion, to prepare a special material for some local newspaper, which will tell about the economic activities of your company, the goods you offer, your regular customers, etc.? Local newspapers always need such topics.

Try to remind the public about yourself as often as possible by talking about your enterprise in the local press. This will help to create a reliable business reputation for your company.

10. Summing up

All small retailers must compete with the big retailers for their market share. Don't be disheartened. Remember that small firms can win a decent market share from large trading companies.

They can offer their customers such a wide range of additional types of services that large trading companies never dreamed of. If this suits you, you can bet on the variety and high quality of the services offered to customers.

Try to sell products that are in steady demand from buyers. In addition to the main products, you can sell various non-core and related types of products.

Your trumps are speed, convenience, high quality of service. Clients need an individual approach. They want the purchased goods to be delivered to them without delay. All this you can provide them with. And your abilities are far from exhausted by this.

You can bring real joy to the buyer. It is on this that the success of your trading activity depends.

Bibliography

For the preparation of this work, materials from the site http://www.dist-cons.ru/ were used.

What is retail? The concept has been relevant for a long time, and there is nothing surprising in this - most of the time of the existence of our civilization there were those who could create what others needed, and were also ready to give something in exchange for it. The specific design of the relationship made it possible to lay down the rules of retail trade, the development of which led to the state of the market observed today. And yet, understanding the essence of the phenomenon is possible only with a thorough analysis of both the theoretical part, the terms and concepts, and the historical background, thanks to which retail trade was formed - one of the main whales of the modern world economy.

General understanding

The main meaning of the term under consideration is the sale of products by the piece or in small portions. In most cases, it is assumed that the goods are sent to a specific consumer who will use the positions. In fact, what is retail? This is the final stage of the cycle of circulation of goods, services, provided for individual consumption by a group.

Under retail it is customary to understand such business relations that are classified as trade, are its full-fledged subtype, and have existed for a long time. The prerequisites for the formation of modern types of retail trade were laid down by the rules of merchant exchange. In addition, the development of the economy made it possible to combine the approaches practiced by merchants with internal exchange.

Why is this needed?

The main idea of ​​commodity turnover, retail trade is bringing to the consumer, who will use the position, the manufactured goods. You can purchase the products you are interested in directly from the manufacturer or use the services of a reseller (including importing legal entities). The main client of enterprises operating in this area are individual buyers, families. Goods are intended for a wide range of people (mass consumption).

Historical background

To understand what retail trade is, it is necessary to understand the peculiarities of the formation of this sphere of social relations. The foundation for the formation of a modern approach was the intracommunal market, which then gradually turned into a natural merchant class. People who chose this kind of activity for themselves already at that time were actively looking for ways to develop, improve their field in order to increase efficiency and improve the standard of living. The merchant cycle was perhaps the most important slowing factor, as modern researchers admit. Sometimes it stretched for half a year, or even for a full 12 months. Indeed, for any modern firm, such business practices would be the cause of instant collapse!

At first, the retail trade in products was associated with the presence of a merchant of goods produced by him, capable of being of interest to some consumer. In addition, they turned to the possibilities of moneylenders by issuing food loans. It was impossible to achieve an increase in efficiency only with such usurious programs, which became the basis for the formation of internal trade. Initially, the merchant layer simultaneously implemented both retail and wholesale sales, but the realities of social foundations made their own adjustments. Gradually, an understanding of what retail is, finally formed, the internal circulation of products came to this format.

Market Development

Before the development of the merchant class, barter, although it took place in the economic system of society, was rather a rare fact than a widespread practice. The formation of a layer of merchants, the possibility of supplying goods from distant areas literally turned the life of that time upside down. The essence of retail trade was the supply to the domestic market of unique, interesting, inaccessible items in their native area, which stimulated the development of exchange, and in the first place - piece copies and small lots.

At first, retail trade did not arouse particular enthusiasm among the merchants. It took a long time to exchange foreign "curiosities" for locally produced products, which led to losses in business. The retail system developed when it was possible to shorten the merchant cycle.

Step by step - forward!

The idea of ​​developing the business and increasing turnover through the involvement of persons responsible for the sale turned out to be extremely successful. This is how the first retail stores appeared. They were managed by proxies, while the merchants themselves were engaged in the sale of large consignments, working with local manufacturers (which is significant, actively participating in the domestic market at the level of retail and wholesale, if the sphere allowed it). If a certain enterprise produced its own goods and was looking for buyers for it among the broad masses, as practice soon showed, it was possible to increase profitability by attracting imported products - the very one that was purchased from the merchants in wholesale positions. Local producers bought imported goods quite cheaply, but in the first retail stores, the population could get them only on unfavorable terms - in a word, everyone played in their favor.

And yet, the actual formation of retail trade in the form familiar to us started precisely at the moment when such relations between local enterprises and the merchant class acquired a mass character. In many ways, the development of the region was due to the peculiarities of the social system of that time. The merchants were the heads of quite numerous families, and the lower ranks in the household hierarchy were forced to sell their products. As practice quickly showed, this approach increased the speed of product exchange, the merchant reduced the loss of time to exchange with each individual interested, and interaction with large enterprises, as well as providing the product for sale to subordinate sellers, made it possible to quickly set off on a new trip to get another commodity lot. Such an organization of retail trade proved its effectiveness literally from the first experiments of the most enterprising representatives of that time: the merchant cycle was significantly reduced, profitability increased.

There are no boundaries for perfection

Social development, the invention of new industrial approaches, equipment and vehicles, other improvements that changed the social system, could not but affect the retail enterprises opened by merchants. This area was actively developing, which was determined by the interest of both the organizers and local producers. At that moment, it became clear that such an organization of the workflow brings the greatest success, when an entrepreneur chooses for himself a specific area of ​​work, a list of goods provided to the population, and forming it on the basis of what the merchant can bring, what the retail buyer needs.

Retailers made it possible to make considerable profits thanks to "intermediary goods", which turned them into independent objects of the economic system. When this format of activity was finally formed, there was a separation from the "parent" industry - the merchant class.

To each his own

The streamlined retail organization process has helped this industry to completely separate from the wholesale business. Merchants who chose a new area for themselves, although they were professionally close to merchants, still had their own specialty, although at first there were no special terms for this. For the broad masses of the population, the division was not so obvious; retail sales as an independent segment were not paid attention. For ordinary people, sellers, merchants, entrepreneurs were “one and the same”, therefore the same term was applied to them - the merchant class.

Over time, the retail sector was established, expanded, many sellers acquired several points of sale, and not only within the same community: large territories were simultaneously covered. Such design, expansion of the list of retail facilities has become the basis for the accumulation of decent wealth. However, the benefit was not only at the private level: the society's economy stepped forward with the development of the retail sector, conditions were created for increasing labor productivity at the social level. As modern scientists say, retail trade appeared organically, predictably, it is a completely natural process of development of exchange interaction between people.

Modern conditions

Services in retail trade, the sale of goods in recent times can be described in the following formats:

• work in specialized premises (large, small);
• take-away sales (public catering);
• sale of goods from stalls, in market squares;
• provision of workshop services;
• the arrival of a specialist to provide services at home.

Examples of retail trade that are the first to come to the mind of a modern person are pharmacies, shops, super-, hypermarkets. All these outlets are specialized enterprises, opened specifically for the purpose of providing access to retail products to the general public. But the spheres of market, bazaar trade are gradually becoming a thing of the past. As can be seen from the statistics, in large cities, young, middle-aged people often avoid this format, preferring to purchase products in large universal centers.

Services rendered, goods sold, obligations fulfilled mainly belong to the consumption phase, which, in the modern sense of social production, is the final one in the cycle. This means that the product allows you to meet the needs of a particular person or group of people.

Everything is interconnected

The more actively retail trade develops, the higher the social economic well-being in a specific time period. As experts say, this phenomenon, to some extent a mirror image, reflects how well individual citizens live in the area. Given the sluggish trade processes and the lack of consumption by the population, one can safely speak of a serious crisis. Too active price growth indicates rising inflation. In fact, retail trade through phenomena and processes that are quite simple to account for, gives an idea of ​​​​complex, multi-level economic processes, equally reflecting both positive and negative trends.

Modern business practices

The approaches and technologies used by the merchants during the formation of the sphere are now a thing of the past, have lost their relevance. Accounting in retail trade, registration of transactions, settlements by companies today is carried out using the most modern, powerful, error-free machines and software systems. This helps reduce the chance of inaccuracies caused by human error. Several systems have been developed that are available on a paid and free basis, allowing you to systematize and optimize business processes within a company offering services and goods at retail.

Thanks to this technological approach, it is possible to keep statistics, track the development of an enterprise, and identify weaknesses and strengths. The software systems and calculation methods available to a modern businessman could not even be dreamed of by the merchants, thanks to whose entrepreneurial spirit this sphere was founded! However, as practice shows, the tools available in our time do not meet the needs of all companies, so the field continues to develop.

Trends and market processes

As can be seen from the latest market research, economic growth is slowing down and slowing down. Investment dynamics of recent times is strictly negative, industrial production is decreasing in volume, and economists are racking their brains on how to establish positive trends in the economy. From quarter to quarter, the situation, according to experts, is getting worse. Such trends are especially noticeable in relation to our country. According to professional analysts, at the moment it allows maintaining the dynamics of positive consumer activity of the population, which, although it has been declining recently, is relatively insignificant.

In order to understand the processes taking place in the economy and find ways to optimize the situation, it is necessary to know exactly which factors ensured stable growth in the best periods. Specific studies show that the most positive development of the retail industry is observed at times of wage increases. Of course, the general slowdown in the economy affects the effectiveness of this factor, but its positive impact remains undeniable.

Advantages and disadvantages

Oddly enough, food products, as well as the pricing policy introduced by enterprises, negatively affect market processes in relation to retail sales in our country. According to market analysts, the level of consumer prices has almost come close to the threshold of purchasing power. Long-term analysis shows that unjustified growth began almost ten years ago, and the trend has continued to this day, despite the change in the situation in the country. According to economists, the accumulated price level from year to year is higher than for the previous period, which reduces the turnover of enterprises providing retail services.

At the same time, statistics give an idea of ​​the growth rate of turnover in the non-food sector. This indicates that in a crisis, the broad masses are interested in purchasing goods designed for long-term use. Economists assure that this is largely based on the availability of credit programs.

Latest trends

The development of the Internet has a significant impact on both the retail industry and the demand of the population. Selling through the World Wide Web, including operations of an international scale, is becoming increasingly relevant. Recall what was said above: the merchants built their business on the delivery to their native areas of products produced in distant lands. The general population did not have the opportunity to independently purchase everything they needed or order the delivery of goods in piece quantity for personal consumption. Nowadays, the situation has changed: thanks to the Internet, anyone can purchase almost any product in various parts of the world, and it will be brought home. Of course, this greatly undermines the activities of enterprises operating in the field of retail sales of goods produced in other countries or remote regions. This is not to say that everyone buys through the Internet without exception, and yet the volume of transactions in virtual reality is growing exponentially from year to year, which creates a certain danger for the future of offline retailers.

At the same time, analysts urge entrepreneurs working in the retail trade to pay more attention to the tastes of the population. Trends are constantly changing - quite quickly, sometimes dramatically, which forces us to pay more attention to this than even a decade ago.

The main problems of enterprises

Observation of such shortcomings in the work of a company specializing in the retail sale of goods requires a timely and successful adjustment of the way of doing business, otherwise it is highly likely that the company will soon be literally out of work. Analysts urge to pay special attention to customers who actively use social networks, as well as to use the possibilities of loyalty programs, but not only proven methods and approaches, but also more modern options for attracting customers and turning them into regular ones.

The success of a retailer is largely dependent on the quality of service, and equally attention should be paid to a variety of channels for the sale of the product, analyzing customer data and taking into account its volatility. As can be seen from practice, the best success in business is achieved by those who are able to look at the situation from the point of view of the buyer and adjust business processes to the potential client. In addition, do not forget what era we live in. The active use of digital technologies in practice, the adaptation of business processes to such modern trends make it possible to achieve the success of an enterprise, while ignoring the latest tools is the shortest path to negative workflow productivity.

Analytics and modeling to help the businessman

Modern entrepreneurship requires the use of relevant approaches to its management. This means that it is no longer possible to assume that a client in his native area will be interested simply by bringing goods from distant countries. You need to be able to analyze the situation on the market, model and predict it. The best success is achieved by enterprises that successfully implement a multi-channel business model, the individual elements of which are closely related to each other. In practice, however, most firms have fragmented operations, implementation paths, due to which services become more expensive, but the quality does not become higher. You need to understand: a modern client is different from the one who agreed to buy what the merchant brought to his native village - people have a choice, there are many opportunities, they are expanded by access to the World Wide Web. Without this fact, it is impossible to succeed.

Analysts note that many modern enterprises, trying to create a single business model and combine sales channels in it, lose sight of ways to streamline processes and expand sales opportunities. It turns out that entrepreneurs are either successful in finding new ways, continuing to adhere to the fragmentation scheme, or adapting the operating model to modern requirements, which obliges them to make quite impressive efforts and make certain financial investments.

There are two main types of trade: retail and wholesale. What is each of them, what features does it have, and for what purposes is it most suitable?

First of all, the key difference is in the volumes and types of sales. We sell wholesale, as a rule, large consignments of goods or services that are necessary for the buyer to conduct business. Retail, in turn, is already in the sale to end consumers, individuals. It can also be not only single, but also large - it all depends on their needs and desires.

Principles of wholesale trade

Wholesale: what is this form of trade and what features does it have? In it, each buyer goes through the identification procedure, that is, a contract is concluded with each of them. Wholesale buyers are, as a rule, individual entrepreneurs or legal entities. They carry out trade to conduct their own business, and each has its own specific goals. This can be both the production and consumption of goods, or their subsequent resale. Most often, goods purchased in bulk are used specifically for resale.

That is, in wholesale trade, the main transactions take place between entrepreneurs and organizations. are sold not for the needs of the end user, but for business purposes. The main feature of wholesale trade is the mandatory identification of the buyer.

Scheme and examples

It is easier to understand what wholesale is, you can use specific examples. The main wholesalers are the manufacturers themselves, it is they who stand at the origins of the financial "chain". They both directly create their products and sell them on the market. This product can be very different: clothes, shoes, household appliances, cosmetics, souvenirs, food, etc.

In most cases, manufacturers resell products to other wholesalers, that is, dealers, and those to other resellers. Before the product gets to the final buyer, it goes through many stages of resale. How much depends on the product itself and on the financial state of the market at the moment. At the other end of the chain is a retailer - it is he who sells products to the average consumer.

The benefits of wholesale

Despite the impressive volumes, wholesale trading from a warehouse is much easier than retail. There is no need for time-consuming advertising or other marketing costs that can keep the buyer. Sales volumes can be stable, or the product can be sold individually - it all depends on the goals of the seller. In any case, with proper quality and good demand, shipment and purchase of large consignments of goods will be carried out constantly.

Another difference is in the way taxes are paid. Wholesale trade enterprises can be subject to both general and simplified taxation systems (OSN or STS, respectively). But in general, the principles of taxation for wholesalers are much simpler than for retailers.

The "nightmare" of any retailer is a customer who is dissatisfied with the quality of the product or the service provided. The situation can be very unpleasant, up to tantrums and trials in court. Wholesale buyers do not behave this way, because they have a contract in their hands, and in it there are clearly defined conditions and rules for the behavior of the parties in the event of a conflict.

Retail sales

Speaking about what wholesale and retail are, one main difference can be noted: if in wholesale a product can go through several stages of resale, then in retail such a situation is excluded. The goods are intended not for further resale, but for direct use by the consumer.

Buyers themselves create demand for a particular product and dictate the needs of the market. Retailers are the category that has the best opportunity to study and analyze this demand and build their activities in accordance with it.

Where and how are goods sold at retail?

There are a lot of options here. The sale of goods and the provision of services can be carried out both in the store and on the street, as well as at the buyer's home. Methods are also different: by mail, via the Internet, in personal sales or by phone.

The seller in the retail sales system is in direct contact with the buyer. That is, he has to take into account the tastes of each consumer, to please him and in every possible way to facilitate the purchase. And in case of conflict situations - to cope with complaints.

The retailer has a lot of risks too. For example, having to have poorly selling products on the counter - thus, the buyers get the impression of a wide range and potential choice. On the other hand, there is a risk of damage to goods that were not sold on time. In addition, you have to make financial concessions: for example, to sell a product at a low price, often at cost, so that the buyer buys other products.

However, all this has a downside - after all, the margin for retail goods is much higher than for wholesale. This means that the profit from such sales will be much greater.

Requirements and features of sales

It is not enough to understand what wholesale is and what retail is - you need to analyze all the key features of these types of sales and understand what problems you may encounter in the process of this activity.

Differences

What are the differences between wholesale and retail?

1. Various assortment. The retailer works with a small assortment of a particular supplier, the wholesaler - with a wide range, from different suppliers. The average wholesaler has from 5000 positions in the assortment matrix. What is a small wholesale? This is when there are from 100 to 1000 items in the assortment, depending on the specifics of the product itself.
2. Various volumes. Wholesalers have to work only with large volumes and wholesale prices. In addition to tangible profits, this entails more serious financial investments at the initial stage, as well as bigger problems in case of failure.
3. different logistics. This area is the most "problematic" for the wholesaler, because he has to face many difficulties for each type of product: storage, availability, customs clearance, personnel. When it comes to seasonal goods, things get even more complicated.
4. Various turnover. If we are talking about gigantic volumes, but at the same time low turnover, the wholesaler must have a huge warehouse to store his goods. In general, everything is simple here: the faster the turnover of goods, the higher and more stable the profit. Any delays here are fraught with a loss - for example, due to the cost of storage, accounting, wages for warehouse staff, etc.
5. Various planning criteria. In the field of wholesale purchases, the seller deals not only with large profits and serious commodity flows, but also with a large financial leverage. It is important to calculate, with the maximum guarantee, the volume of future sales, to be sure that the product will be sold at a certain time, and also to have a guaranteed profit for the purchase of a new product.

Problems in retail and wholesale trade

Nothing is perfect, both retailers and wholesalers face challenges. However, wholesalers have to bear more serious losses. With what it can be connected?

• There is no trust of creditors, and therefore no opportunity to get leverage. There may be problems with payment for the previous batch of goods or the purchase of the next one.
• Illiterate planning, resulting in the accumulation of excess goods lying in the warehouse as "dead weight".
• Unstable work with retailers. This can be a sudden increase in the volume of their work, as well as the termination of activities or the decision to completely change the range. In any case, it is not pleasant enough - after all, the wholesaler has planned certain volumes and will suffer serious losses if they are not sold.
• Supply interruptions. It happens that the goods purchased at the wholesale price are not ready in full. Or there were problems with its shipment at customs. Or at the stage of transportation there was a force majeure. The consequences of all these troubles affect a wide range of customers. In retail, such situations also happen, but they are not so large-scale.
• Human factor. We are all human and everyone can make mistakes. For example, by ordering the wrong item from the catalog or by doing Worse, when the customer is being treated incorrectly, as a result of which he leaves for a competitor. All this must be strictly monitored in order to avoid serious problems with the budget.

Summing up

What is wholesale and what is retail, figured out. What problems can be encountered in each type of activity is also clear. As well as the obvious advantages of each of the types of sales. On the other hand, where the fine line between wholesale and retail lies, the criterion is purely individual. For purchases in bulk, the minimum amount can be determined in each individual case by the seller - be it ten or a thousand items.

In general, it can be said that trading in bulk is easier, since the terms of trade are regulated by the contract. But on the retail markup, you can earn more.

The publication systematically outlines the theoretical, methodological and practical aspects of the work of a retail enterprise. Issues of strategic analysis, procurement management, logistics, assortment, merchandising, personnel in retail trade were touched upon. Also covered are practical issues of finding and opening new stores, the formation of key performance indicators, the identification and description of typical business processes, security in trade and the organization of online commerce. The book is written in the form of a manual that can be read as questions arise. Moreover, the main emphasis is placed on the possibility of practical application of the materials of the manual in organizing the work of both individual stores and the retail network as a whole. This manual is intended for owners, managers and managers involved in organizing the work of both retail chains and individual stores.

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The following excerpt from the book Retail Secrets. Questions and Answers (A. A. Novakov, 2013) provided by our book partner - the company LitRes.

Retail

The purpose of a business is to create and retain customers.

Ted Levitt

This chapter answers the questions:

What is retail?

What is the product life cycle?

What is the life cycle of a retail organization?

What is a retail strategy?

What is the mission of the company?

Strategic analysis. What is a SWOT analysis?

What is a store format and how is it characterized?

Non-traditional forms of retail - what is it?

What is an online store?

How to manage an online store?

What is franchising?

What are retail chains?

1. What is retail?

Retail- an integral part of domestic trade, the final phase of the circulation of personal consumption items, where goods and services are sold in exchange for the monetary income of the population.

(Great Soviet Encyclopedia - publishing house "Soviet Encyclopedia", 1969-1978).

Retail(English retail, retail) - the sale of goods to the final consumer (individual). Unlike wholesale trade, goods purchased in the retail system are not subject to further resale (in accordance with the current legislation, paragraph 1 of Article 492 of the Civil Code of the Russian Federation), but are intended for direct use.

(Wikipedia is the free encyclopedia on the Internet).

Retail: trade in goods and provision of services to customers for personal, family, household use, not related to business activities.

Retailing includes the types of economic activities associated with the sale of goods and services to consumers for their personal use or their families. In this case, we are talking about any fact of selling goods and services to the final consumer, from cars and ready-made clothes to cinema tickets.

From all the definitions of retail, it is clear that retail trade is associated not only with the sale of tangible (physical) goods, but also with the provision of services. The purchase of a particular service (transportation, repair services, hairdressing) may be the main purpose of the consumer or an integral part of the purchase of a "physical" product.

Retail is the last step in the distribution process. The distribution system includes all enterprises, organizations, people involved in the process of movement of goods and services, as well as in the transfer of ownership of goods and services from the producer to the consumer.

A typical diagram of the distribution process is shown in fig. 1.

In the distribution process, retail plays a linking role between suppliers (manufacturers and wholesalers) and end-users. It performs the following functions:

Due to the large number of retailers, the needs of the end customer are met at the place of his residence or work. At the same time, goods supplied from suppliers in large quantities are divided into small portions of goods that correspond to the desires and needs of the end buyer;

Through retail trade, the manufacturer receives information about the demand for the product and has the ability to regulate production volumes;

Through retail trade, new markets are developed and new products are promoted;

Sales work in retail trade enterprises has its own characteristics. Retail trade enterprises sell goods directly to the population for personal consumption, organizations, enterprises, institutions for collective consumption or economic needs.

Rice. 1. Typical scheme of the distribution process of goods

Trade enterprises perform a number of functions in the course of their work that increase the value of the goods and services they sell. These features are:

Determination of demand and supply for specific types of goods;

Search for goods required for retail;

Providing a certain range of goods;

Crushing of incoming consignments of goods;

Acceptance, storage and labeling of goods;

Service provision.

The development of retail trade requires the study and forecasting of consumer demand, the formation of the optimal range of goods, the analysis and definition of progressive forms and methods of retail trade.

The role and importance of retail trade cannot be overestimated. Retail is an important part of the economy, and retail sales and trade employment are important economic indicators.

2. What is the product life cycle?

The previous question dealt with retail as the sale of goods and services. So what is a commodity?

Product: any thing that is not limited in circulation, freely alienable and transferable from one person to another under a contract of sale.

(State standard of the Russian Federation GOST R 51303-99 "Trade. Terms and definitions").

In other words, a commodity is a product of labor that is offered to the market for the purpose of acquisition, use or consumption. The signs of a thing that is a commodity are the following: cost, utility, limited availability.

Each product has its own life cycle, the volumes and duration of production of a particular product change cyclically over time. The life cycle of a product is the period of existence of a product on the market, the period of time from the concept of a product to its removal from production and sale. During the life cycle, the product circulates on the market, is in demand, generates income for manufacturers and sellers.

The concept of the product life cycle describes the product's sales, profit, competitors and marketing strategy from the moment a product enters the market until it is withdrawn from the market. The concept proceeds from the fact that any product is sooner or later forced out of the market by another, more perfect or cheaper product.

The life cycle of a product can be represented as a certain sequence of stages of its existence on the market, which has certain limits. The dynamics of the life of a product shows the volume of sales at each specific time of the existence of demand for it.

The life cycles of goods are very diverse, but you can always distinguish the main phases:

1. Introduction or market entry.

This is the phase of introducing a new product to the market, sometimes in the form of test sales. The exit phase begins with the distribution of the product and its entry into the market. At this stage, the product is a novelty, the technology has not yet been mastered enough, the manufacturer has not decided on the choice of the production process. During this period, the demand for goods is small, advertising costs are high, and distribution channels are just being established. During this period, retail chains are cautious in relation to the product. At the market entry stage, commodity prices are usually slightly higher, trade is often unprofitable, and competition is limited. Only substitute products can compete in this phase. The goal of all marketing activities during the implementation period is to create a market for a new product. The company incurs costs because production costs are high in this phase, and sales promotion costs are usually at their highest. Consumers here are innovators who are willing to take risks in trying out new products.

2. Growth phase.

If the product is required in the market, then sales begin to grow significantly. During the growth stage, there is usually an acceptance of the product by buyers and a rapid increase in demand for it. Market coverage increases, information about a new product is transferred to new customers. During this period, production has already been debugged, intensively modernized, the costs for it are reduced, and the quality of products is growing. Competing companies pay attention to this product and offer their own similar ones. At this stage, profits are quite high, since the market acquires a significant amount of goods, and competition is very limited. Prices are slightly reduced, as the manufacturer produces a large volume of products using proven technology. Marketing expenses are allocated to the increased volume of production. Consumers at this stage are people who recognize novelty. The number of repeated and repeated purchases is growing.

3. Maturity phase.

This phase is characterized by the fact that the majority of buyers have already purchased the product. Sales growth rates are falling, the goods are moving into the category of traditional ones. During this period, a large number of modifications and new brands appear, the quality of goods and the smoothness of production increase. At this phase, the maximum sales volume is reached, the growth rate falls, and the profit of the enterprise decreases. There are stocks of goods in the warehouse, competition intensifies. The company undertakes a variety of methods to stimulate demand: lower prices, provide benefits for repeated or repeated purchases of goods, improve service. During this period, weak competitors leave the market. Consumers here are slow to recognize new people and conservatives. The maturity phase is the longest period of a product's life cycle.

4. Saturation phase.

The saturation phase is actually a period of struggle between competitive products. The consumer does not give preference to any one product or manufacturer. During this period, the price of the goods is greatly reduced, but despite the price reduction and the use of other measures to influence buyers, sales growth stops. During the saturation period, market coverage is very high, companies tend to increase their sector in the market,

but the sales network can no longer increase. As marketing activities to increase sales during this period, the following can be effective: improving the quality of goods, improving customer service, activating advertising media, and reducing prices. Consumers at this stage of the product life cycle are conservatives and adherents of the brand. Often the saturation phase is combined with the maturity phase for the reason that there is no clear difference between them.

5. Recession.

The recession period is the final stage of the product life cycle, characterized by a sharp decline in sales, and then profits. Sales may drop to zero or remain at a very low level. The decline occurs both due to obsolescence of the product and the emergence of a new, more advanced product, and due to changes in technology, changing preferences and tastes of consumers, as well as due to significant success of competitors in the market. During this period, many companies leave the market. Consumers lose interest in the product, their number is reduced. During this period, the bulk of consumers are conservatives with low solvency.

During the decline phase, it is advisable to withdraw the product from production in order to avoid large financial losses, however, as a rule, companies are reluctant to abandon the production and sale of obsolete goods, as there is hope for a more favorable economic situation. A company may stay in the market by cutting marketing spending to increase profits for the same sales volume. It is possible to transfer an obsolete product to another, for example, a smaller company, in order to receive part of the profits and at the same time develop a new product. And yet, it must be borne in mind that, despite all efforts, the profitability from the sale of obsolete goods falls, a deep recession sets in, and the goods are eventually removed from production.

To prevent the decline stage in the life cycle of a product, it is advisable to increase the duration of the growth and maturity stages by introducing a new product to the market in advance until the market is saturated with the old product.

The first task of the company is to identify products that have entered the decline stage through regular analysis of sales trends, market share, costs and profits.

Speaking about the product life cycle, it is important to remember that the life cycle exists only if it is tied to a specific name and a specific manufacturer. Different market conditions have different product life cycles. L.A. Ivanov, a well-known business coach and consultant, in the "Marketing Director's Book" gives a number of product life cycles (Fig. 2).

Rice. 2. Product Life Cycle Types

Life cycle times vary greatly for different products. Certain reserves in lengthening the life cycle of a product are laid down in the production and sale of not one, but several goods. Moreover, these goods can be located in various combinations in various sales markets.

The concept of product life cycle is of great importance. Firstly, it directs managers to analyze the activities of the enterprise from the point of view of both present and future positions. Secondly, the concept of the product life cycle aims at systematic work on planning and developing new products. Thirdly, this concept helps to form a set of tasks and justify marketing strategies and activities at each stage of the life cycle, as well as determine the level of competitiveness of your product compared to the product of a competitive company.

3. What is the life cycle of a retail organization?

Like the life cycle of a product, there is a cyclical nature of retailers. All retail organizations have a limited lifespan and go through four stages of development in their lifetime:

appearance;

Maturity;

The cyclical theory of retail implies that retail organizations go through all four stages of development. However, the duration of each of the stages can vary widely, as can the overall lifespan of a retail organization.

The stage of the emergence or creation of an organization – this is the stage of entrepreneurship, it is characterized by a creative process, the formulation of a mission, a tree of goals and functions. At the first stage, the profit is small, since funds are needed for construction, infrastructure development, and advertising.

growth stage – this is the stage of team formation, communication development, the time of active contacts and high obligations. During this period, the number of branches of the company is growing rapidly, increasing sales and profits of the organization. The growth phase usually lasts for several years, then the organization reaches the age of maturity.

Stage of maturity, stabilization – the stage of formalizing the rules, increasing the role of top management. During this period, the structure of the company is relatively stable, the organization is stable and begins to increase sales, new development reserves are revealed. The maturity period can last indefinitely as long as the company is focused on the consumer and competition.

Recession stage associated with a decrease in demand for the organization's products and services, with a shrinking market. The company's management is actively looking for a way out of the crisis. During this period, there is a decrease in sales and profitability. In the process of the decline of the organization, active searches and investments in new developments are required. However, at this stage - the stage of decline, it is extremely difficult to bring the organization to a new period of growth.

The disadvantage of the life cycle theory is, first of all, the fuzzy definition of the duration of each stage and the transition from one stage to another. A retailer would like to know exactly when the growth or maturity phase will end and adjust marketing goals and strategies accordingly.

4. What is the retail strategy?

Goals should be clear, simple and written down

on paper. If they are not written down on paper and their every day

revise - this is not the goal. These are wishes.

Robert Kiyosaki

A retail strategy is designed to survive and thrive for an organization in a changing environment. Strategy is an analysis of the situation, the external environment, competitors, the identification of decisive factors for success, the study and evaluation of solutions for the successful development of the organization.

The retail strategy defines:

Target market of the retailer;

The form of trade that the retailer plans to use to meet the needs of the target market;

Methods for achieving and maintaining the company's competitiveness (creating and maintaining competitive advantages).

A strategy is a plan according to which a retail organization operates. The strategy of the company should reflect the mission, goals, nature of activities, control mechanisms of the retail company. Without a well-defined and integrated integrated strategy, an organization can become confused in its problems and be unable to cope with the influence of adverse environmental factors.

The strategy answers the questions: what goals need to be achieved? how to do it? who is the consumer? what needs need to be met?

In general, the strategic management process includes: strategic planning, strategy implementation and strategic control (Fig. 3).

Rice. 3. Strategic management

Strategic retail planning has several important advantages and allows you to:

Conduct a thorough analysis of the requirements for different types of retail;

Formulate the goals of the retail organization;

Get an idea of ​​how to stand out from the competition and develop an offer that is attractive to a certain group of consumers;

Study the economic and legal conditions in which the retail company will operate, as well as analyze its competitors;

Ensure coordination of all company activities;

Get the ability to predict crises and avoid them.

Strategic planning can be carried out by company owners, professional managers, or both. The stages of planning and implementing a retail strategy are interdependent. More often than not, a company begins the planning process by developing a broad plan that gets more detailed and specific as opportunities become clearer, as well as their likely outcomes.

Rice. 4. Strategic management

The full cycle of strategic management is shown in fig. 4.

5. What is the mission of the company?

The first fundamental step in the strategic management of an organization is the definition of the company's mission.

Mission is the organization's commitment to a certain type of business and its specific role in the market. The mission of the company can be seen as defining the raison d'être of the organization, which distinguishes it from other similar organizations.

A company's mission is reflected in its relationship with customers, its own employees, suppliers, competitors, the government, etc. A clear and distinct mission allows the company to secure consumer commitment and stand out from the competition.

A well-defined mission makes clear what the organization is and what it aspires to be.

So why is the mission formulated, what does it give for the activities of the organization?

1. For the owners of the company, the mission increases the likelihood of success, contributes to the understanding of their business, allows you to visualize thoughts and views regarding the distant future, and increases the prestige of the company.

2. For top managers, the creation of a mission sets the overall goal of the organization, its purpose, helps to coordinate the interests of all persons associated with the organization, helps to reduce the likelihood of organizational conflicts.

3. The mission helps the employees of the company to feel like participants in a common cause, motivates them, promotes awareness of their place in the organization, helps to find or expand the meaning of their existence.

4. For clients, the mission lets them know what to expect from the organization, helps them identify the companies that best suit them.

5. Mission helps competitors to position themselves correctly and avoid unnecessary competition.

6. For society, the presence of a mission makes the company more predictable, brings clarity to the activities of the organization.

Here are some examples of the missions of well-known organizations.

"Goal of the company Motorola is to serve the public interest with dignity, providing our customers with the highest quality products and services at affordable prices, which allows us to earn the profits necessary for the growth of the enterprise and provide our employees and shareholders with opportunities to achieve reasonable personal goals.

"Make a technical contribution to the development and welfare of society" -Hewlett Packard.

"Give women unlimited opportunities" -Mary Kay Cosmetics.

“Experience the joy of improving and adapting technology for the benefit of society” -Sony.

"Make people happy"Walt Disney.

It is important to note that having a mission is not a sufficient condition for an organization to flourish. In order for the mission to not remain just a beautiful, but ineffective slogan, it is necessary that the mission determines all the activities of the organization: from planning to marketing of finished products. In order for the mission to have an impact on the business, to become the engine of the development process, leaders and teams are needed to implement it, and an appropriate corporate culture. It is necessary to announce and communicate the mission to each employee of the organization, and then, based on the mission, it is necessary to develop a tree of goals, followed by the formation of strategies, functions, processes, job descriptions, etc.

6. Strategic analysis. What is a SWOT analysis?

Strategic analysis begins with a comprehensive study of the market situation in which the company operates and an assessment of the types of opportunities and threats that it may face. The starting point for such an overview is the SWOT analysis, one of the most common types of analysis in marketing. In other words, SWOT analysis allows you to identify and structure the strengths and weaknesses of the company, as well as potential opportunities and threats. This is achieved by the fact that managers must compare the internal strengths and weaknesses of their company with the opportunities that the market gives them. Based on the analysis,

a conclusion is made about the direction in which the organization should develop its business.

Abbreviation SWOT consists of the initial letters of English words: Strengths - strengths, Weakness - weaknesses, Opportunities - opportunities, Threats - threats. This is what the SWOT analysis is based on.

SWOT analysis includes an analysis of the situation within the company, as well as an analysis of external factors and the situation on the market. All data is subsequently summarized in one table, consisting of 4 main fields, which is also called the SWOT analysis matrix (Fig. 5).

Rice. 5. SWOT Analysis Matrix

Analyzing the data in the table, a list of possible actions is compiled to neutralize the company's weaknesses, including at the expense of strengths. It also develops possible options for the development of the company when external factors change, ways to use strengths to reduce risks.

SWOT analysis is used for:

– neutralization of the weaknesses of the company;

– analysis of competitive environment factors;

– planning the implementation of strategies;

- competitive intelligence.

Based on the SWOT analysis, possible options for the development of the company when external factors change, ways to use strengths to reduce risks, etc. are also developed.

Table 1 SWOT analysis example

As an example, a SWOT analysis of a regional company selling household appliances and electronics is given (Table 1).

7. What is the store format and how is it characterized?

The format of a retail store is a set of parameters that determine whether a trade enterprise belongs to any standard existing in world practice.

The format primarily depends not on its external characteristics, but on the value of the outlet for buyers, namely:

– location;

- the area of ​​the trading floor;

- the number of commodity items;

– technology of goods placement;

- the services offered;

- the level of customer service;

– internal atmosphere of the store;

– after-sales service.

There are the following traditional retail formats.

Discounter (low price store) - a store with a narrow assortment and a minimum set of services for customers, with fairly low prices. Prices in discounters are usually 10% lower than the market average. At the same time, the effect of low prices is achieved due to the deliberate narrowing of the assortment. The main idea of ​​creating stores of this type is price leadership. The rest of the buyer's choice factors are sacrificed to achieve a primary competitive advantage in terms of price. The management of such a store is aimed at reducing costs due to the minimalist design of the trading floor, simplified display of goods, reducing the number of employees, limiting the assortment, which should be sold in large enough lots due to low prices.

Supermarket – a large department store operating on a self-service system, offering a wide range of goods (12–20 thousand items). As a rule, a supermarket is located in residential areas; it can be located both in the center and in the suburban suburbs.

The word “supermarket” refers to a store that sells a wide range of food products and a certain range of non-food consumer goods, operates on the principle of self-service and is designed for the mass buyer. Often supermarkets have various own productions - a bakery, a meat products workshop, a salad workshop, etc.

The concept behind the supermarket format can be defined by the term "optimal". Its advantage is manifested in the sum of several factors of store value for the buyer. Consequently, the supermarket is the most technologically convenient and flexible format for a retailer. At the same time, it is also interesting for buyers, both wealthy and those with an average and below average income. Therefore, the supermarket is a leader in the retail sector.

Hypermarket – one of the largest store formats. This is a retail trade enterprise that sells food and non-food products of a universal range, mainly in the form of self-service, with a sales area of ​​​​usually 4-10 thousand m 2. The hypermarket has a fairly wide range of additional services. These are restaurants, playgrounds, cinemas. This format is characterized by a high average purchase. A prerequisite for a hypermarket is the availability of high-quality parking, it is often located near a major railway or bus station, airport, serving a very large flow of visitors. The main competitive factor is the assortment width, which is the maximum for this trade format. The second factor is the low price. The weak point of the "hypermarket" format store is its territorial location. As a rule, hypermarkets are located far from the places of residence of the population, outside the city.

Hypermarkets are characterized by an independent pricing policy, although they are also combined into network structures. Stores are distinguished by low markup levels and, consequently, retail prices. This becomes possible due to the scale of the trade enterprise and the peculiarities of the pricing policy. For some types of goods in hypermarkets, for example, food products, relatively low prices are set, which attracts buyers to these stores. For food products, a minimum margin is determined. In contrast, non-grocery items are sold at a higher markup, allowing the hypermarket to make money. The hypermarket is the most dynamically developing format. As a rule, the hypermarket becomes the second or third format with which the company enters the market.

DIY (short for Do It Yourself, “do-it-yourself”) is a retail format for building and home goods, which implies direct access to customers to the product and a self-service system. As a rule, sales staff consultations are minimal – the buyer finds and selects the product himself, takes it from the shelves and delivers it to the checkout.

cash&carry – This is a self-service store that sells small and medium-sized wholesale for legal entities and individuals. Format Stores cash&carry located far from the center, at the intersection of transport routes. The shops cash&carry actually take on the functions of a store-warehouse. Price reduction is achieved through the purchase of goods in large volumes directly from suppliers and manufacturers. They are a cross between a wholesaler who handles huge quantities of goods and a retail store that lives on lower turnover but at very high markups. The shops cash&carry are not only an alternative to wholesale markets, but also a serious competitor to retail. The world leader in this store format is Metro Cash&Carry.

Table 2 Comparative table of the main retail network formats

Other store formats are as follows.

convenience store – a small store designed to meet the current needs of the customers living next to it. The assortment of such a store should be as balanced as possible and consist of consumer goods, since purchases "near the house" are made daily and include the main goods of the consumer basket. As a rule, convenience stores are focused on residents of the area, regular customers. The store has a round-the-clock operation, in the assortment of goods the emphasis is on fresh products of everyday demand (vegetables, fruits, milk, bread, meat products).

supermarket (short for “general self-service store”) – a store that sells a wide selection of products in different categories, but most of the assortment is in food products. Unlike a regular store in a supermarket, most of the goods are located in showcases in the public domain. The buyer himself chooses what he needs and pays at the checkout when leaving the store.

Department store (short for "general store") is a large store that usually sells non-food items belonging to various groups. Classic department stores are 3-5-storey buildings with a single retail space and an assortment of up to 100,000 items. Trade in the department store and all operations related to the processes of trade are carried out by one operator. He is also the owner (or tenant) of the department store building. Spaces are leased only for public catering and service enterprises, and there are few of them in relation to the general retail space. Since shopping centers in the city center usually have problems with car parking, the most “advanced” department stores have their own car parks. The main contingent of visitors are people with average incomes, so the equipment of a department store, as a rule, provides a certain comfort: automatically opening entrance doors, escalators for moving from floor to floor, places for recreation, mother and child rooms, fitness centers, etc.

These retail stores offer average quality products and a fairly high level of service. Most department stores offer a wide range of products, but some specialize in certain items such as clothing and personal care products.

Boutique – it is a small shop that sells very specialized, high quality and usually expensive items. Stores of this format offer the maximum service at the maximum price.

Kiosk – it is a small pavilion in which trade is carried out through the counter, while the buyer remains outside. The assortment of goods and its stock in the kiosk are limited, since the warehouse is actually the kiosk itself. This trading format is a more civilized analogue of an open stall of a street vendor.

As an example of the distribution of the market by form of trade, some data on the retail sector in Germany are given.

Table 3

German market share of various forms of retailers With 2000 to 2004

* except for trade in cars, fuel, gas stations, pharmacies. Source: Trade Union BAG, Berlin; Statistical Office, Wiesbaden; info-institute, Munich.

Table 4

Top ten retailers in Germany in 2004

Source: EHI Retail Network.

Table 5

Forms of REWE outlets in Germany in 2004

Source: EHI Retail Network.

8. Non-traditional forms of retail - what is it?

A good sales agent is able to sell

three pairs of gloves to Venus de Milo.

Robert Orben, edited by Dm. Pashkov

In the previous section, traditional forms of service were considered, when the buyer comes to the store, directly selects the product and immediately pays for it. The main disadvantages of this form of trade are the large time costs, and in some cases the lack of goods or goods of a specific manufacturer that the buyer needs. For many buyers who live far from large cities, the problem of finding and buying many goods is generally an urgent problem. In this regard, other non-traditional forms of trade have become widespread.

Non-traditional forms of retail trade are: non-store, electronic, vending machines. The main methods using OTC strategies are direct marketing, direct selling and vending machines.

Direct Marketing – is a type of retailing in which the customer first experiences a product or service in a "non-personal" way (for example, direct mail, television, radio, newspaper, magazine or Internet advertising), and then orders by mail, by telephone, fax or computer.

From a retail perspective, direct marketing means paying directly for a product without the need for a store.

The types of direct marketing are:

Trade with the order of goods by mail.

In this case, information about a particular product is communicated to the buyer in various ways. For example, catalogs are sent to customers - free of charge as a gift or at a small cost.

Table 6

Benefits and Limitations of Direct Marketing

The buyer sends an application for the purchase of goods through the post office. Payment is made in advance or at the time of receipt of the goods by mail. There may also be catalogs for ordering the necessary goods. The list of goods, and if necessary, their photographs, the seller places in newspapers, magazines, he distributes letters, leaflets, brochures to the mailboxes of the apartments. With the help of postal delivery of goods, books, audio and video cassettes, simple electrical appliances, and clothes are sold.

Selling via the Internet and e-mail.

The organization of trade through electronic channels is not fundamentally different from selling by telephone (in terms of the delivery of goods and the receipt of money for it). The difference lies in the fact that telephone sales are active calls with a live speech of the seller, and trading through electronic channels (computer networks) is the placement of information about the product offer and the expectation of input passive calls or written offers from the buyer.

Catalog trade.

Catalog trading is carried out by compiling a catalog with photographs, a brief description of goods and prices for them. Catalogs are placed in different places where buyers gather, first of all, in large trading enterprises or special bureaus. You can also buy catalogs and use them at home. After placing an order and pre-paying for it, after a certain time, the buyer can receive the goods at the warehouse or in the section of the store where the order was made. Catalog prices, as a rule, are higher than retail prices, but customers also place orders for those specific goods that are not available in stores.

Another way of out-of-store trading is direct selling.

Direct sales include face-to-face contact with consumers at their home (and other “out-of-store” locations such as the office) and retailer-initiated telephone contact with them. Direct sales, as a rule, involve a demonstration of the product to the buyer and recommendations for use. This allows customers to get acquainted with the products in detail in a place and time convenient for them. The buyer can test the products and, if desired, order them with home delivery.

Table 7 Advantages and limitations of direct selling

There are the following types of direct sales:

- peddling;

- mail order business.

Cosmetics, jewelry, household goods and services (such as carpet cleaning), vacuum cleaners, newspapers and magazines are some items that are sometimes sold this way.

The types of direct sales are:

Peddle trade.

Peddle trade does not involve a preliminary search for buyers. Traveling salespeople, i.e. sales agents, carry the right goods with them and offer them to random people, for example, working in offices or even on the street. This is how cosmetics, cassettes, toys, etc. are sold.

A large role in the success of sales is given to the training of sellers in the technique of presenting goods and the personality of the seller (traveling salesman). The sales strategy consists either in “pushing” the product (i.e., in a one-time contact with the buyer), or in establishing a long-term relationship with it, transferring an occasional buyer into a regular client and even into an assistant who either selects new buyers or carries out commercial transactions under the direction of a traveling salesman. In turn, some of the new buyers also become sellers. Thus, a multi-level sales network is formed. The manufacturer of a product that is sold through a multi-level network organizes marketing multi-level support.

Sale of goods by phone.

It is carried out with the help of active outgoing calls and subsequent oral presentation of the goods. If the buyer agrees, the goods can be delivered to his home or an order can be left for him in the store. Given the limited possibilities of telephone sales (20–40 calls can be made per day), the calculation is made on the formation of a circle of regular customers, which is determined by the pricing policy, the level of service and the quality of the goods.

Vending machines – is a form of retail that uses a coin or card-driven mechanism for dispensing goods and providing services. Thanks to vending machines, the need for sales staff is eliminated and it becomes possible to carry out sales around the clock.

Table 8 Advantages and limitations of vending machines

Through vending machines, goods such as cigarettes, soft drinks, sandwiches, chewing gums, etc. are sold. Vending machines are installed at railway stations, in the subway, at gas stations.

9. What is an online store?

In the future, there will be two types of companies on the market: those who are on the Internet and those who have gone out of business.

Bill Gates

Online stores are individual entrepreneurs and organizations that trade via the Internet.

The main difference between an online store and a traditional one is the type of trading platform. If an ordinary store needs a trading floor, showcases, price tags, as well as sellers, cashiers and experienced consultants, then an online store has the entire infrastructure implemented in software. In other words, an online store is a set of programs running on a Web site that allow the buyer to remotely select a product from the catalog and place an order for it. The functions of a showcase and a trading floor are performed by "pages" with an illustrated catalog of goods, and consultants - tips, instructions and descriptions. Everything else - as in a regular store. Even the interface of the online store retains the usual elements, for example, a virtual "basket" where you can put the selected products.

Who needs an online store? An online store is primarily useful for owners of standardized goods and services. For example, it is much easier to sell cell phones and car parts from virtual shelves than, say, clothes or shoes that need to be tried on.

The second group of potential owners of online stores are companies engaged in traditional retail activities. In this case, the online business is closely related to conventional sales and acts as an additional to the main retail trade. This scheme is the most successful. After all, the activities of online stores are regulated by almost the same legislative framework as the work of conventional (off-line) outlets. And the experience of real work with customers can largely be extended to the online store. For owners of offline shops, an online store is an additional tool for a successful business. Opening an online store solves the following tasks:

1. Creates an online showcase where the buyer can get acquainted with the product range.

2. Helps to form a base of potential customers who would like to receive the proposed product.

3. Provides an additional competitive advantage among stores of similar profile, since the online store provides a convenient service for the client (constancy, information content, speed).

Why is it profitable to buy in online stores? Usually prices in online stores are lower than in traditional retail. Why? The short answer to this question is: because the fixed costs of online stores are extremely low compared to traditional retail.

So, what does a classic online store that exists exclusively on the Web save on?

1. Retail space is not needed to organize sales halls. This means that you do not have to pay for heating, electricity, water, rent.

2. Large warehouses are not needed to store goods. Accordingly, savings on rent, transportation costs, security arrangements, etc.

3. There is no staff of sellers, since all their functions are performed by an online store - it shows the product, informs about prices, and accepts an order. Therefore, you do not have to pay wages to sellers.

Rice. 6. Scheme of the online store

These and other factors allow online stores to sell goods at prices below the market average.

What needs to be done to make the buyer want to buy goods in the online store? The main recipe for successful sales is a high-quality, detailed description of the product (photos of the product from all sides, technical characteristics of the product). The buyer does not see the product and does not hold it in his hands, he doubts, and the more information he is given, the more likely the buyer will place an order.

Each product in any online store must contain the following information:

- photo of the product (front view, side view, rear view, equipment, packaging, video film);

– description of the technical characteristics of the product;

- weight, dimensions (usually used in courier services to calculate the cost of delivery);

- trade mark of the goods;

The schematic diagram of the online store is shown in fig. 6.

10. How to manage an online store?

Running an online store means performing two main tasks:

- prepare and publish product information;

– receive and process information about orders. Most often, these tasks are performed by means of a site with

online store. Sometimes the preparation of information about the product and the processing of orders are performed by means of an enterprise management system. In the second case, it is necessary to organize the exchange of data on goods, orders and customers between the online store and the enterprise management system.

Any online store must contain:

- a showcase where goods are displayed for sale;

- a system that allows you to analyze sales and manage the store;

- cart - virtual storage where the user adds or removes goods during the order process, writes out the order;

- the ability to register on the site in order to record the details of the buyer to complete the order.

The most important task of managing an online store is the timely and prompt receipt of information about an order placed in an online store. Obtaining information about orders is most often carried out using a letter sent by the online store to the mailbox of the administrator of the online store.

Emails from an online store are a good way to deliver notifications that a customer has placed an order in an online store. There are other ways of transmitting information and notices about the order, often for this they use SMS to mobile phones of administrators or messages through ICQ and other similar systems.

On the question of who should manage an online store, there are different opinions. Sometimes the point of view is expressed that a specially trained employee who is fluent in website development technologies is needed to manage a store.

There is another opinion. Analyzing the two most important tasks of managing an online store: publishing product data, including prices, receiving and processing information about placed orders, it becomes obvious that the solution to the problems of managing an online store should be provided to the managers of the company that owns the online store. They determine what, when and at what prices can and should be sold. They know how to process orders.

Designers, programmers and other IT specialists, having done their work at the stage of creating an online store, should give way to trade professionals.

11. What is franchising?

Franchising- this is such a business organization when one party (the franchisor) transfers to the other party (the franchisee) for a fee the right to a certain type of business, using the developed business model for its conduct.

Franchising is one of the most effective ways to develop a business for companies that have already achieved success and want to develop it further. On the other hand, franchising is the best opportunity to organize a reliable own business for a small entrepreneur starting his own business. A franchisor can be a manufacturer, wholesaler or service provider.

The essence of franchising is an exchange: the franchisor gives the franchisee the right to use a relatively well-known brand, teaches the secrets of his business and provides certain guarantees of the reliability of the business, since its success has been proven in practice. In return, the franchisee shares with the franchisor their money and, to some extent, their independence.

Franchising is a system of retail organization that consists of the franchisor's company that has developed, successfully implemented and markets elements of its own replicable business, and the many companies or individuals that have purchased the right to use the franchisor's trademark and business practices from the franchisor. There are two types of franchising - for a product (trademark) and for a business format.

What are the benefits of a franchise system for the franchisor?

Firstly, the development of a network of franchise enterprises allows you not to expand your own network and significantly save your capital and your labor resources.

Secondly, the owner of each enterprise - the franchisee is more interested in positive results of work and cost reduction compared to a hired manager.

Thirdly, commercial risks are reduced for the franchisor, since his own capital is involved in the expansion of the business to a minimum extent.

Fourthly, the franchisor does not deal with day-to-day management problems and does not have problems with the personnel of each franchise point.

What does the franchisee get?

1. An organization or an entrepreneur who decides to buy a ready-made business using the concept of franchising does not start from scratch, they get an already established business with an established and successfully functioning management and business management system and, accordingly, a high degree of reliability. In this case, the franchisee is not an employee of the franchisor, but the owner of his own business.

2. The franchisee gains a competitive advantage over ordinary businessmen. Working under a well-known brand, the franchisee has a much better starting position. When choosing which of several companies to contact, the client, as a rule, chooses a more well-known name, taking care of the quality of services or goods.

3. The franchisee receives help and support from the franchisor. This is a set of methodological materials in the form of clear instructions on equipment, materials, suppliers, marketing system, business technology, these are ongoing training courses and trainings, these are the necessary consultations and joint solution of emerging problems.

4. Solving financing issues. A business in the form of a franchise is considered a more reliable business compared to a free small business due to the fact that this business is already well tested and is part of the franchise system, so banks, leasing companies, and other financial credit organizations are more willing to work with franchisees compared to conventional ones. entrepreneurs. This enables the franchisee to receive credit resources. In addition, the franchisor, being an interested party, can be a guarantor when obtaining loans.

The development of franchising as a whole enhances the overall culture of entrepreneurial relations, promotes the creation of new jobs, allows you to acquire new ideas, methods and technologies in business, creates a comprehensive system of practical training for small business.

12. What are retail chains?

A retail chain is a company that operates several retail outlets (shops) that have one owner. Each store included in the retail network is not economically independent, but legally it can be independent. As a rule, the purchase of goods, management, decision-making in the network take place centrally.

Retail Benefits:

1. Consolidated purchases of goods by a large trading company provide the best price conditions from the supplier due to the purchased volumes.

2. For the network structure, it becomes profitable to have its own central warehouse, which, in turn, allows you to create a commodity buffer, compensating for the irregularity and violation of the terms of delivery of goods by external suppliers.

3. The presence of a warehouse and its own transport facilities create the prerequisites for a significant reduction in the area of ​​utility rooms and, accordingly, inventory in stores, as well as reduce costs and expenses for pre-sale preparation of goods.

4. There is a possibility of reducing the administrative apparatus per store, which means reducing the "manpower shortage" and the content of more highly qualified specialists.

5. Significantly increase opportunities for wide popularity and recognition of the company's stores, which contributes to the growth of turnover.

6. The concentration of financial resources from one owner allows you to expand the network, to modernize the trading process.

7. The use of economies of scale allows you to minimize logistics costs;

8. There is an opportunity for a more targeted formation of an image and a recognizable image in the eyes of consumers and suppliers.

The disadvantages of a corporate network include:

1. Deprivation for an individual store of initiative in the implementation of assortment and pricing policies;

2. The director (manager) of the store, not being the owner, may not be sufficiently motivated in his work.

The construction of a network retail trading company, as a rule, begins in three cases:

1. During the construction of the second store.

2. When a wholesale company decides to expand its business by opening “its own” retail distribution channels.

3. If there is a project to create a retail network. For example, when investment, manufacturing, oil companies are trying to diversify their business, penetrating into new industries and areas.

The main tasks that need to be solved when moving from a separate store to a well-functioning network of retail stores:

1. Ensure the possibility of pursuing a centralized purchasing policy - the main factor in the formation of the competitive advantage of the trading network.

2. Reduce costs, including those for the administrative apparatus - an important condition for establishing a competitive retail price.

3. Increase the turnover of financial resources. This is achieved by a set of measures, the main of which is high-tech logistics.

4. Ensure the solution of managerial tasks with a minimum number of managerial personnel.

5. Optimal placement of managers at the facilities of a trading company.

6. Conduct an effective assortment policy.

7. To automate technological processes as much as possible, providing a single information space and the relevance of information in real time.

The organization thinks about the type, nature and qualifications of the transactions it carries out when it has to.

The peculiarity of the "imputation" is that it is introduced in relation to certain types of activities on the territory of municipal districts, urban districts and cities of federal significance. These activities are listed in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation. Among them, retail trade carried out through shops and pavilions with a trading floor area of ​​​​not more than 150 square meters. m for each object of the organization of trade, and retail trade carried out through the objects of a stationary trading network that do not have trading floors, as well as objects of a non-stationary trading network. It is the sale of goods at retail that we will pay attention to in this article.

The main features of wholesale and retail trade

The Tax Code of the Russian Federation does not contain a definition of wholesale trade. It is given in Art. 2 of the Federal Law of December 28, 2009 N 381-FZ "On the Basics of State Regulation of Trading Activities in the Russian Federation" (hereinafter - Law N 381-FZ). Thus, wholesale trade is recognized as a type of trading activity associated with the acquisition and sale of goods for use in business activities (including for resale) or for other purposes not related to personal, family, household and other similar use.

Note that Law N 381-FZ also contains a definition of retail trade. However, in order to pay UTII, it is necessary to use the concepts given in Ch. 26.3 of the Tax Code of the Russian Federation. According to Art. 346.27 of the Tax Code of the Russian Federation, retail is an entrepreneurial activity related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. This type of activity, in particular, does not include the sale of certain excisable goods, food and beverages, including alcohol, in public catering organizations. A complete list of goods is contained in the specified article of the Tax Code of the Russian Federation.

Thus, the Tax Code of the Russian Federation allows making settlements on retail transactions in cash and non-cash form and does not contain restrictions on the amount of goods sold and persons buying them. In this case, the main focus is on documenting the transaction. And Law N 381-FZ refers to the future fate of goods (their use only for personal, family, household and other purposes not related to business activities). It is these two parameters that can be considered fundamental. Let's dwell on them.

Documenting

The sale of goods at retail is formalized by a retail sale and purchase agreement. This agreement is public, that is, it establishes obligations for the sale of goods, performance of work and provision of services that must be carried out in relation to all interested parties. Under such an agreement, the seller undertakes to transfer the goods for personal, family, home or other use not related to entrepreneurial activity (Articles 426 and 492 of the Civil Code of the Russian Federation). According to Art. 493 of the Civil Code of the Russian Federation, a retail sale and purchase agreement is considered concluded in the proper form from the moment the seller issues the buyer a cash or sales receipt or other document confirming payment for the goods.

And when selling goods in bulk, a supply agreement or other civil law agreement is drawn up containing signs of a supply agreement. In ch. 30 of the Civil Code of the Russian Federation provides the data that such an agreement should contain: the parties to the transaction, the range of goods, the procedure and form of payment, the moment of transfer of ownership of the goods. Under the supply agreement, the seller undertakes to transfer the goods for use in entrepreneurial activities (for example, for resale) or for other purposes not related to personal, family, home and other similar use (Article 506 of the Civil Code of the Russian Federation). A distinctive feature of the supply contract is the obligation of the seller to transfer the goods to the buyer within the stipulated time.

Thus, the first and main difference between the documentation of retail and wholesale transactions is the conclusion of a retail sale and purchase agreement and a supply agreement, respectively.

If the execution of a retail transaction consists in issuing a cash or sales receipt or other document confirming payment for the goods to the buyer, then for the sale of goods in bulk, the seller needs to draw up several more documents. These include bills of lading and invoices. In addition, it is necessary to keep registers of received and issued invoices, books of purchases and sales (Letter of the Ministry of Finance of Russia dated 16.01.2006 N 03-11-05 / 9).

Recall that the "imputed" are not VAT payers (except for cases of importation of goods into the customs territory of the Russian Federation or the performance of duties of a tax agent). Therefore, when selling goods, they do not have to draw up invoices.

However, firms purchasing goods in bulk, in order to take them into account and confirm the costs incurred, require consignment notes in the form of N TORG-12 or waybills in the form of N 1-T.

Note. The State Statistics Committee of Russia approved form N TORG-12 by Decree N 132 of December 25, 1998, and form N 1-T by Decree N 78 of November 28, 1997.

If the goods are purchased through an accountable person, then for its posting it may be sufficient to have a sales and cash receipt, as well as an advance report.

In both situations, there is a wholesale purchase. However, in the first case, it is issued according to the rules of wholesale, and in the second - according to the rules of retail sale. The question arises: is it a violation of the execution of a wholesale transaction with commodity and cash receipts?

Based on the established practice of organizing document circulation, the taxpayer does not violate the requirements of the law. When selling goods to a citizen - an accountable person, the seller is not obliged to conclude a supply agreement with him and issue invoices, but he also has no right to refuse to sell due to the publicity of the transaction. Is it then worth it for the "sane man" to recognize this transaction as a wholesale one and lose the right to apply a single tax on imputed income?

Unfortunately, it is difficult to answer this question. We believe that in this case one should proceed from the fact that a supply contract is not concluded between the buyer and the seller, the procedure for settlements and delivery times are not determined. And this is proof of the absence of a wholesale deal. Of course, the tax authorities can recognize the transaction as a wholesale transaction with any set or absence of documents, but for this they will have to submit their evidence to the arbitrators.

Thus, based on the specifics of the design of retail and wholesale transactions, we note that when conducting retail trade, a retail sale and purchase agreement is drawn up in the form of issuing a cash or sales receipt or other document confirming payment for the goods. The transaction is considered concluded at the time of transfer of these documents to the buyer. And when carrying out wholesale trade, it is necessary to conclude a supply agreement or another similar agreement, as well as issue invoices (when working on a general taxation regime), commodity or waybills. A wholesale transaction is considered concluded at the time of signing the contract. Keep in mind that you need to draw up accompanying documents in accordance with the qualifications of the legal relations of the participants in the transaction.

Purpose of purchasing goods

At the beginning of this article, we already mentioned that the Tax Code of the Russian Federation classifies as retail transactions formalized by retail sales contracts. The essence of this agreement is that the seller undertakes to transfer the goods to the buyer for personal, family, home or other use not related to entrepreneurial activity. That is, first of all, the "imputers" need to determine the goals for the further use of the goods, and then draw up either a retail sale contract or a supply contract.

If, for example, an individual purchased some thing for use at home or in the country, then we can say with confidence that a retail transaction was made. And if the company purchased goods for further resale, then this is already a wholesale transaction. But what about the purchase by an organization or individual entrepreneur of office equipment or furniture for use in the office?

According to paragraph 5 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 22, 1997 N 18, the purchase by the buyer of goods to ensure his activities as an organization or individual entrepreneur is not related to personal goals. However, in the case when these goods are purchased from a seller engaged in entrepreneurial activities in the sale of goods at retail, the relations of the parties are governed by the rules on retail sale. Consequently, the activity of a “scammer” selling office furniture, office equipment, materials for repair work and similar goods to organizations or merchants to ensure the conduct of their activities can be recognized as retail trade and transferred to the payment of UTII.

Please note: the Tax Code of the Russian Federation does not establish the obligation of the seller to control the further use of the purchased goods by the buyer. If it comes to litigation, then such a duty is imposed on the tax authorities.

Note that, despite the above decision of the Plenum of the Supreme Arbitration Court of the Russian Federation, the Ministry of Finance of Russia classifies the sale of certain types of goods to organizations and entrepreneurs for doing business as wholesale transactions. It's about the implementation:

CRE, check tapes, paper and packaging materials (Letter dated 12.11.2007 N 03-11-05 / 265);

Scales, banknote detectors and safes (Letter dated 10.08.2007 N 03-11-04/3/316);

Commercial and refrigeration equipment (Letter dated 06.10.2008 N 03-11-05 / 234);

Office equipment (Letter dated September 20, 2007 N 03-11-05 / 226).

Sharing the position of the financial department, the tax authorities in most cases can recognize the above transactions as wholesale. However, it should not be forgotten that the Letters cited are advisory in nature and judges never base their conclusions on them. Based on judicial practice in similar cases, arbitrators are guided by the opinion of the Plenum of the Supreme Arbitration Court of the Russian Federation and often take the side of taxpayers (Resolutions of the Federal Antimonopoly Service of the North-Western District of December 21, 2007 in case N A66-1015 / 2007, of October 17, 2008 in case N A56-37983 / 2007 and the Federal Antimonopoly Service of the Volga District of 08/07/2008 in case N A55-17831 / 07). Therefore, in the event of such disputes with the IFTS, the taxpayer will have to seek protection in court.

Thus, for the purpose of applying the taxation system in the form of UTII, retail can be recognized as the sale of goods for the purposes of personal, family and home use by individuals, as well as retail trade for office use by organizations and individual entrepreneurs. And wholesale - the sale of goods for purposes not related to personal, family and home use.

Situations from life and judicial practice

Suppose an entrepreneur pays UTII when selling goods at retail through a store. After conducting a desk audit, the tax inspectorate charged him additional VAT on the amount of sales of the organization's goods. The inspectors substantiated the decision by the fact that this product was purchased by the company by bank transfer to ensure the conduct of production activities aimed at making a profit. In this situation, the Federal Antimonopoly Service of the North-Western District justified the actions of an individual entrepreneur and left the inspection's cassation complaint unsatisfied (Decree dated December 21, 2007 in case N A66-1015 / 2007). First of all, the court relied on the execution of the transaction and the further purpose of using the sold goods. It was found that:

The goods were purchased at retail, as there was no contract for the supply. The buyer has paid for the goods on the basis of invoices issued, and the amount of VAT is not allocated in them;

The inspectors did not prove that the buyer used the said goods for resale or for work carried out by third parties.

That is, for arbitrators in the matter of classifying a transaction as wholesale or retail, important criteria are the documentation and purpose of using the purchased goods. At the same time, the judges have repeatedly emphasized that the Tax Code of the Russian Federation does not contain a provision that organizations and individual entrepreneurs selling goods are obliged to control the subsequent use of goods. In addition, the servants of Themis do not pay attention to the form of payment and the parties to the transaction, since they do not consider them to be fundamental (Resolution of the FAS of the East Siberian District of 06.25.2008 N A69-1122 / 06-3-6-9-5-03AP- 1436/07-F02-2733/08).

Many UTII payers are interested in the question: can transactions for the sale of goods to budgetary institutions under municipal and state contracts be recognized as retail?

According to the financial and tax authorities, such activities are related to entrepreneurial activities in the field of wholesale trade and are taxed under the general regime or the simplified taxation system. In addition, the municipal contract does not bear signs of publicity, since it is concluded only on the basis of the results of auctions, tenders and requests for quotations for the supply of goods. The conclusion of municipal and state contracts for the retail sale of goods with institutions seems unreasonable. A similar point of view is reflected in the Letters of the Federal Tax Service of Russia dated 03/01/2010 N ShS-22-3 / 144 @, as well as the Ministry of Finance of Russia dated 03/09/2010 N 03-11-11 / 44 and dated 11/16/2009 N 03-11-06 / 3/268.

However, we note that firms and merchants who tax income from the sale of goods to state employees under these contracts as part of the "imputation" have a chance to defend their position in court. So, for example, the Supreme Arbitration Court of the Russian Federation in the Determination of 08/06/2009 N BAC-9435/09 took into account that food sold by an entrepreneur in pursuance of municipal contracts was not used by institutions for entrepreneurial activities and was purchased from a UTII payer selling goods at retail. Under such circumstances, the courts came to the conclusion that there were no grounds for charging additional taxes to the merchant under the general taxation system. The Federal Antimonopoly Service of the West Siberian District also recognized the retail sale of goods for the own needs of budgetary institutions (Decree dated 01.20.2010 in case N A81-1989 / 2009).

Note. The same conclusion is contained in the Decree of the Federal Antimonopoly Service of the North Caucasus District dated December 29, 2008 N Ф08-7929/2008.

Three nuances

So, we found out that, firstly, the main differences between wholesale and retail are:

Documentation of the transaction;

The purpose of the further use of the goods by the buyer.

Wholesale trade is characterized by commercial use (for example, further resale of goods). In this case, the documentary registration of the transaction will be the conclusion of a supply agreement, the execution of invoices and the issuance of invoices.

Retail sale aims to sell goods for personal, family and household needs. It also includes the sale of goods to organizations and entrepreneurs for use in the office. The fact of a retail transaction is confirmed by the issuance to the buyer of a sales or cash receipt or other document confirming payment for the goods.

Secondly, the quantity of goods sold, the status of the buyer, as well as the settlement procedure do not matter in the qualification of transactions.

Thirdly, the tax legislation does not impose on sellers the obligation to control the further use of goods. Only a court can refute the fact of selling goods at retail, of course, if the tax authorities present convincing evidence.