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Управленческий анализ в торговле

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Содержание

1. Сущность управленческого анализа

2. Управление товарно-материальными запасами

3. Управление продажами

4. Практическое задание

Список использованной литературы

1. Сущность управленческого анализа

Управленческий анализ предполагает оперативную обратную связь, он
опирается на данные бухгалтерских регистров, а также данные оперативного
учета, отраженные в других источниках информации, кроме бухгалтерских.
Управленческий анализ необходим для выявления параметров, факторов,
причин, оказавших влияние на итоговые финансовые показатели деятельности
организации. Он служит для выработки решений, позволяющих организации
достичь оптимальных в определенной ситуации результатов ее деятельности.

Управленческий анализ рассматривает эффективность и рентабельность
осуществления отдельных операций, поэтому его целесообразно организовать
в разрезе видов деловой активности организации.

Целью управленческого анализа является оценка эффективности деловой
активности различных сегментов организации, обоснованность планируемых
показателей, контроль за выполнением планов и смет.

При этом организация решает следующие задачи:

· анализ нормативных затрату

· оценка отклонений от запланированных показателей;

· оценка внутренних и внешних факторов, ограничивающих возможность
деятельности организации;

· составление планов и смет;

· контроль за выполнением планов и смет, за экономным использованием
ресурсов;

· поиск резервов повышения эффективности производства и обращения.

Управленческий анализ направлен в будущее, он является перспективным,
поскольку служит прогнозированию, планированию деятельности, принятию
оптимальных решений и, тем самым достижению наилучших результатов
деятельности.

Можно выделить основные направления управленческого анализа в торговых
организациях:

планирование цикла закупок, что означает управление
товарно-материальными запасами;

управление продажами, которое включает маркетинговый анализ и управление
дебиторской задолженностью;

планирование и контроль издержек обращения.

2. Управление товарно-материальными запасами

Уровень запасов зависит от объема продаж, причем запасы необходимо
приобретать до продажи, а, следовательно, возникает проблема
прогнозирования закупок в соответствии с прогнозом продаж. При этом
необходимо учитывать, что недостаток запасов может привести к потере
сбыта и, следовательно, прибылей, а излишние запасы требуют повышенных
издержек. Все это указывает на то, что управление запасами – очень
важное, но и очень сложное дело.

Для обеспечения управления запасами необходимо решить три проблемы:

выяснить количество товара определенного наименования, которое
необходимо хранить на складе торговой организации;

определить, сколько товара должно быть завезено (заказано) в
определенный момент;

определить момент, в который необходимо пополнить запасы на складе.

Управление запасами требует скоординированных действий многих центров
ответственности торговой организации: отделов сбыта и снабжения, а также
финансового отдела.

Отдел сбыта (маркетинга), т.е. торговый зал, первым замечает изменение
спроса на определенный вид товара. Такие изменения необходимо учесть при
планировании деятельности отдела снабжения. Финансовому подразделению
также следует среагировать на существующие изменения, чтобы обеспечить
возможность пополнения запасов одних видов товаров или отказаться от
поставок товаров другого наименования.

Затраты на приобретение и содержание запасов делятся на три категории:

затраты на подготовку заказа (затраты, связанные с оформлением счетов на
приобретение товаров, консультационными и посредническими услугами,
затраты на транспортировку и т.д.);

затраты на содержание товарных запасов (стоимость товарных запасов,
затраты на хранение и подработку, амортизация оборудования, страхование,
налоги и т.д.);

затраты вследствие дефицита (финансовые потери части прибыли –
альтернативные издержки, потеря благорасположения покупателей и т.д.).

Стоимость выполнения каждого заказа (затраты на подготовку заказа)
постоянна, хотя транспортные издержки, входящие в данную категорию,
иногда уменьшаются на единицу товара при возрастании объема поставки.
Затратами данного вида являются затраты на телефонные переговоры,
переписку, заработную плату коммерческих представителей и т.д. Поэтому
годовая стоимость выполнения заказа (ГСВЗ) составляет:
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где ПЗ – постоянные затраты, связанные с закупкой товаров; N –
количество закупок в течение года.

Стоимость хранения товаров (затраты по содержанию товарных запасов), как
правило, прямо пропорционально увеличивается с ростом количества запасов
и зависит от частоты размещения заказов, т.е. от частоты поставок.

Среднее количество запасов организации (СКЗ) оцениваются как половина
одной поставки (П), поскольку их количество снижается с первоначального
до нуля, т. Е.
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Если годовой объем продаж (ПР) при количестве поставок (N), то средние
запасы можно определить как
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, или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Издержки хранения будут зависеть от стоимости запасов (СЗ), поэтому если
стоимость единицы запаса по покупной цене (ПЦ), то
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Кроме стоимости запасов, в издержки хранения входят затраты по
привлечению заемных средств, налоги, связанные с имеющимися у
организации запасами, расходы на страхование товаров и
предпринимательских рисков, амортизация складского оборудования и т.д.
Все такие затраты определяются по историческим данным и называются
процентными затратами (ПРЗ), поскольку их обычно выражают в виде
процента (доли) от стоимости запасов.

В таком случае общие издержки хранения (ОИХ):
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Зная годовую стоимость выполнения заказа, можно определить общие
издержки хранения товарно-материальных запасов (ТМЗ):
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где ПРЗ – процентные затраты;

ПЦ – покупная цена единицы товара;

П – количество единиц товара в одной поставке;

ПЗ – постоянные затраты, связанные с выполнением заказа;

ПР – годовой объем продаж.

Надо отметить, что издержки хранения запасов необходимо корректировать
на затраты, связанные с дефицитом запасов. Такими затратами являются
расходы на связь, премии за быструю доставку товаров, удорожание за счет
малых партий поставок. Кроме того, как уже отмечалось, – это убытки,
связанные с сокращением объема продаж и потерей имиджа торговой
организации.

Исходя из вышеизложенного, можно определить экономный (оптимальный)
размер заказа (ЭРЗ):
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Еще одним важным этапом управления запасами, является определение точки
возобновления заказа (ТВЗ), которая обеспечивает бесперебойность
поставок и гарантию сохранения объемов продаж. Если цикл заказа в
неделях (ЦЗ), а недельный объем продаж (ОП), то:
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Точка возобновления заказа показывает величину запаса, при которой
необходимо размещать следующий заказ. При строгом контроле за состоянием
запасов торговой организации удается избежать излишних затрат, связанных
с дефицитом запасов.

Любая торговая организация должна позаботиться о резерве товарных
запасов на случай изменения объемов сбыта или задержек с поставками.
Размер такого резерва определяется ожидаемым объемом сбыта. Оптимальный
резервный запас, как правило, возрастает в связи: с неопределенностью
прогнозов сбыта; с затратами, которые вызваны дефицитом запасов; с
вероятностью задержек в поступлении товаров. Надо отметить, что
оптимальный резервный запас находится в той точке, где предельные
издержки нехватки товаров равны предельным издержкам хранения запасов,
т.е. он уменьшается при увеличении издержек хранения.

Привести систему управления запасами к оптимальному варианту помогает
использование в деятельности системы «just-in-time», т.е. системы
своевременных поставок. Данная система дает хорошие результаты в случае,
когда управляющими разработаны и точно просчитаны планы поставок и
объемы продаж, когда налажены отношения с поставщиками.

Для управления запасами также используется система электронного обмена
данными (ЭОД). Компании, использующие такую систему, присваивают
торговые индексы всем видам товаров. Индексы считываются читающим
устройством при прохождении товара через кассу, и информация передается
на компьютеры, работающие в системе управления запасами. На них
регистрируется сокращение объемов товарных запасов и автоматически
высылается заявка на дополнительную поставку данного вида товара. При
этом у торговой организации должны быть очень надежные поставщики.
Только в этом случае система дает ожидаемые результаты.

3. Управление продажами

Процесс бюджетирования начинается с составления бюджета продаж, как в
торговых организациях, так и на промышленных предприятиях. Первичность
данного бюджета связана с тем, что продажи – наиболее трудно управляемый
объект хозяйственной деятельности любой организации. Он ограничен
внешними лимитирующими факторами, важнейшими из которых являются: рынки
сбыта, их емкость, спрос на различные виды товаров,
конкурентоспособность товаров, доступность необходимых ресурсов как
материальных, так и трудовых (наличие персонала требуемой квалификации)
и т.д. Это подчеркивает важность маркетингового анализа, особенно для
торговых организаций.

Основными задачами маркетингового анализа являются:

анализ платежеспособного спроса на различные виды товаров (его
эластичность);

анализ рынков сбыта товаров;

анализ конкурентоспособности товаров;

Изучение спроса на товары необходимо для формирования портфеля заказов.
Поскольку спрос характеризует объем товаров, которые потребитель в
состоянии приобрести по определенной цене, и которые он желает купить,
то очевидно, что на его величину влияют такие факторы, как цены на
товары, доходы покупателей, качество товаров, насыщенность ими рынка,
ожидания потребителей в отношении как своих доходов, так и изменения
уровня цен. Эластичность спроса выражается показателями ценовой
эластичности (ЭЦ) и эластичности спроса по доходу (ЭД):
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где Сi – процентное изменение количества спроса i-го товара,

Цi – процентное изменение цен на i-й товар.
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где Д – процентное изменение доходов покупателей.

Сравнение показателей по видам товаров позволяет оценить, есть ли у
предприятия возможность увеличить продажи данного вида товаров и
завоевать больший рынок сбыта за счет некоторого снижения цены на товар.

С изучением спроса неразрывно связана оценка риска невостребованных
товаров. Чтобы избежать возможных потерь, торговая организация должна
проанализировать причины невостребованности товаров. Такими причинами
могут быть:

неправильно составленный прогноз спроса на данный вид товара;

неправильная ценовая политика на рынках сбыта;

неэффективная организация процесса сбыта;

политические, демографические и социально-экономические причины.

Неправильная ценовая политика может привести к падению спроса на товар,
а следовательно, к его невостребованности. Кроме того, ценовая политика
оказывает огромное влияние на завоевание лидерства на рынке, овладение
определенным сегментом рынка, а также на получение запланированных
прибылей либо на поддержание жизнедеятельности торговой организации в
период выживания.

При анализе ценовой политики следует особое внимание уделить следующим
проблемам:

соответствию цен уровню издержек;

использованию политики стимулирующих цен;

анализу цен конкурентов и их политики ценообразования;

государственной политике в области ценообразования

Анализ рынков сбыта позволяет увеличить объемы продаж, а следовательно,
выручку и суммы полученной прибыли. В ходе анализа необходимо изучить
динамику положения рассматриваемого вида товара на рынке в течение
последних 3-5 лет. По данным анализа определяют структуру рынков сбыта и
уровень их доходности. Сложилась практика выделения четырех категорий
товаров:

«звезды» – товары, которые приносят основную прибыль, и, кроме того,
способствуют экономическому росту торговой организации;

«дойные коровы» – товары, которые переживают период зрелости и приносят
прибыль, не нуждаясь при этом в инвестициях;

«трудные дети» – новые товары, которые нуждаются в рекламе, в
продвижении на рынок, требующие дополнительных затрат; но от которых в
будущем ожидают высоких прибылей;

«мертвый груз» – товары, которые уже нежизнеспособны, не способствуют
экономическому росту и не приносят прибылей, но их продажа необходима
для постепенного выхода с рынка с целью сохранения потенциальных
покупателей на время подготовки их к восприятию нового товара.

Анализ конкурентоспособности товаров основывается на исследовании
потребностей покупателей и требований рынка. Для оценки
конкурентоспособности проводят сопоставление параметров анализируемого
товара и товара-конкурента. Для этого рассчитывают единичные, групповые
и интегральный показатели конкурентоспособности.

Единичный показатель (b) характеризует отношение какое-либо технического
(мощность, разрешающая способность, полезный объем и т.д.) или
экономического (цена, расход электроэнергии в сутки и т.д.) параметра
(Р) к соответствующему пап тру товара-конкурента (Р0):
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Групповой показатель (G) объединяет единичные показатели по группе
параметров с помощью весовых коэффициентов (а), определяемых экспертным
путем:
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Интегральный показатель (I) представляет собой отношение группового
показателя по техническим параметрам (Gt) к групповому показателю по
экономическим параметрам (Gе):
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При этом если I> 1, то анализируемый товар уступает товару-конкуренту, а
если I< 1, то анализируемый товар более конкурентоспособен, чем его соперник.Следует отметить, что при организации процесса торговли очень важным является совершенствование процесса товародвижения, т.е. дополнительные направления повышения конкурентоспособности товаров. Такими направлениями являются реклама, сервисное обслуживание покупателей, а также сопутствующие услуги, привлекающие покупателей в данный торговый центр.4. Практическое заданиеЗадача №1ПоказателиПредыдущий годОтчетный год1. Товарооборот, тыс.руб.23300241002. S торгового зала, м25005103. Полезного использования S под раскладку товара, м23904004. Численность торговых работников1001095. Численность работников прилавка5054Провести факторный анализ изменения товарооборота торгового предприятия в зависимости от уровня использования основных фондов и трудовых ресурсов.Решение:1. Интенсивность использования основных фондов торгового предприятия характеризуется величиной удельного товарооборота, приходящегося на 1м2 товарной площадиpicscalex1000100090000034701000003001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 0000050000000c02e00380071200000026060f001a00ffffffff000010000000c0ffffff b8ffffff40070000980300000b00000026060f000c004d617468547970650000c0000800 0000fa0200001000000000000000040000002d0100000500000014020002220505000000 130200022a071c000000fb0280fe0000000000009001010000cc0402001054696d657320 4e657720526f6d616e00d89ff377e19ff3772020f577d60566f5040000002d0101000800 0000320a8c03bd0501000000537908000000320a6e01240502000000d2ce08000000320a 6002160002000000d3e41c000000fb0220ff0000000000009001010000cc040200105469 6d6573204e657720526f6d616e00d89ff377e19ff3772020f577d60566f5040000002d01 020004000000f001010008000000320ac002270202000000d2ce1c000000fb0280fe0000 000000009001000000020002001053796d626f6c0000da040ae440f11200d89ff377e19f f3772020f577d60566f5040000002d01010004000000f001020008000000320a6002e403 010000003dce1c000000fb0280fe0000000000009001000000cc0402001054696d657320 4e657720526f6d616e00d89ff377e19ff3772020f577d60566f5040000002d0102000400 0000f001010008000000320a6002cc01010000002ece0a00000026060f000a00ffffffff 0100000000001c000000fb021000070000000000bc02000000cc0102022253797374656d 00f5d60566f500000a0021008a0100000000010000005cf31200040000002d0101000400 0000f0010200030000000000picscalex880100090000039f01000003001c00000000000500000009020000000005000 000020101000000050000000102ffffff00050000002e0118000000050000000b0200000 000050000000c02e003600e1200000026060f001a00ffffffff000010000000c0ffffffb 8ffffff200e0000980300000b00000026060f000c004d617468547970650000c00008000 000fa0200001000000000000000040000002d0100000500000014020002f005050000001 3020002d8091c000000fb0280fe0000000000009001000000cc0402001054696d6573204 e657720526f6d616e00d89ff377e19ff3772020f577a70566dc040000002d01010008000 000320a60025c0d01000000367908000000320a6002fc0c010000002c7908000000320a6 002820b02000000343609000000320a8c03c40603000000353030650a000000320a6e010 a060500000032333330300008000000320a6002cc01010000002e331c000000fb0220ff0 000000000009001000000cc0402001054696d6573204e657720526f6d616e00d89ff377e 19ff3772020f577a70566dc040000002d01020004000000f001010008000000320ab401e d03010000002e331c000000fb0280fe0000000000009001000000020002001053796d626 f6c000012050a4a40f11200d89ff377e19ff3772020f577a70566dc040000002d0101000 4000000f001020008000000320a60024a0a010000003d3308000000320a6002b20401000 0003d331c000000fb0220ff0000000000009001010000cc0402001054696d6573204e657 720526f6d616e00d89ff377e19ff3772020f577a70566dc040000002d01020004000000f 001010009000000320ab401350204000000eff0e5e408000000320ac002270202000000d 2ce1c000000fb0280fe0000000000009001010000cc0402001054696d6573204e6577205 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26060f000a00ffffffff0100000000001c000000fb021000070000000000bc02000000cc 0102022253797374656d009d5203669d00000a0021008a0100000000000000005cf31200 040000002d01000004000000f0010100030000000000Увеличение удельного товарооборота произошло со всей торговой площади за счет за счет увеличения удельного веса полезной площади в общей торговой площади.Факторный анализ показал, что рост интенсивности использования торговой площади (рост удельного товарооборота со всей торговой площади) явился результатом прироста полезной площади и интенсивность использования полезной торговой площади в отчетном периоде увеличилась на 0,5064 тыс.руб.3. проведем анализ влияния факторов, связанных с использованием трудовых ресурсов, на величину товарооборотаИнтенсивность использования трудовых ресурсов характеризуется производительностью труда торговых работников, т.е. удельным товарооборотом, приходящимся на 1 работника.picscalex1000100090000032802000003001c0000000000050000000902000000000500 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0a0840f11200d89ff377e19ff3772020f5777806664f040000002d01010004000000f001 000008000000320a8001941b010000002d3108000000320a8001ea19010000002b310800 0000320a80013814010000002d3108000000320a80017c12010000003d3108000000320a 8001b00e010000002d311c000000fb0280fe0000000000009001010000cc040200105469 6d6573204e657720526f6d616e00d89ff377e19ff3772020f5777806664f040000002d01 000004000000f00101000c000000320a800128060a000000eef2eaebeeede5ede8e90a00 0000320a8001460006000000c1e0ebe0edf10a00000026060f000a00ffffffff01000000 00001c000000fb021000070000000000bc02000000cc0102022253797374656d004f7806 664f00000a0021008a0100000000010000005cf31200040000002d01010004000000f001 0000030000000000picscalex1000100090000030301000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 0000050000000c020002c00b1200000026060f001a00ffffffff000010000000c0ffffff c6ffffff800b0000c60100000b00000026060f000c004d61746854797065000050001c00 0000fb0280fe0000000000009001000000cc0402001054696d6573204e657720526f6d61 6e00d89ff377e19ff3772020f57757036665040000002d0100000a000000320a6001c607 0500000039303439380008000000320a60016c07010000002c3008000000320a60011006 02000000313108000000320a6001e60201000000393108000000320a60018c0201000000 2c3108000000320a600130010200000031311c000000fb0280fe00000000000090010000 00020002001053796d626f6c000004060a65a0f11200d89ff377e19ff3772020f5775703 6665040000002d01010004000000f001000008000000320a60013e05010000002d310800 0000320a60010604010000003d3108000000320a60013a00010000002d310a0000002606 0f000a00ffffffff0100000000001c000000fb021000070000000000bc02000000cc0102 022253797374656d00655703666500000a0021008a010000000000000000bcf312000400 00002d01000004000000f0010100030000000000Факторный анализ показал, что снижение производительности труда торговых работников произошло в результате негативного воздействия обоих факторов, но в большей степени повлияло снижение производительности труда работников прилавка на 19,704 тыс.руб.Задача №2ПоказателиПо плануФактическиАВСАВС1. количество закупленных товаров, шт.8514020100120182. количество проданных товаров, шт.701101598120193. закупочная цена, руб.3040213035174. продажная цена, руб.364129384021Провести факторный анализ изменения валовой торговой наценки в отчетном периоде по сравнению с планом.Решение:1) рассчитаем выручку от продажи:picscalex1000100090000036501000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 0000050000000c028002c0091200000026060f001a00ffffffff000010000000c0ffffff b7ffffff80090000370200000b00000026060f000c004d61746854797065000070001c00 0000fb02c0fd0000000000009001000000020002001053796d626f6c0000fb040a2940f1 1200d89ff377e19ff3772020f57776056614040000002d01000008000000320af901d102 01000000e5791c000000fb0280fe0000000000009001000000020002001053796d626f6c 000083050abb40f11200d89ff377e19ff3772020f57776056614040000002d0101000400 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6e00d89ff377e19ff3772020f577e50366cc040000002d01000008000000320aa001cb29 020000002e2908000000320aa001e32601000000282909000000320aa001e32304000000 3135333409000000320aa0017f1e040000003734363509000000320aa0011d1a04000000 3839393909000000320aa0019d15040000003734363508000000320aa001bb1202000000 323908000000320aa001c511010000002a3908000000320aa00115100200000031390800 0000320aa0016f0d02000000343108000000320aa001790c010000002a3109000000320a a001090a030000003132303508000000320aa001450702000000333608000000320aa001 5b06010000002a3608000000320aa001b1040200000039381c000000fb0280fe00000000 00009001010000cc0402001054696d6573204e657720526f6d616e00d89ff377e19ff377 2020f577e50366cc040000002d01010004000000f001000009000000320aa0019d270300 0000f0f3e13508000000320aa001240101000000c2f31c000000fb0220ff000000000000 9001010000cc0402001054696d6573204e657720526f6d616e00d89ff377e19ff3772020 f577e50366cc040000002d01000004000000f001010008000000320af4003f0201000000 4ef31c000000fb0280fe0000000000009001000000020002001053796d626f6c0000f006 0aada0f11200d89ff377e19ff3772020f577e50366cc040000002d01010004000000f001 000008000000320aa0011123010000002bf308000000320aa001d921010000003df30800 0000320aa001651d010000002df308000000320aa001f718010000003df308000000320a a0018314010000002df308000000320aa001190f010000002bf308000000320aa0010d09 010000002bf308000000320aa0018503010000003df308000000320aa0013a0001000000 44f30a00000026060f000a00ffffffff0100000000001c000000fb021000070000000000 bc02000000cc0102022253797374656d00cce50366cc00000a0021008a01000000000000 0000bcf31200040000002d01000004000000f00101000300000000002. рассчитаем изменение выручки от продажи за счет изменения отпускных цен:picscalex1000100090000031402000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 0000050000000c028002e0191200000026060f001a00ffffffff000010000000c0ffffff 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0000050000000c02c001e0091200000026060f001a00ffffffff000010000000c0ffffff c6ffffffa0090000860100000b00000026060f000c004d61746854797065000030001c00 0000fb0280fe0000000000009001000000cc0402001054696d6573204e657720526f6d61 6e00d89ff377e19ff3772020f577420366f7040000002d01000009000000320a60019906 040000003134353809000000320a6001350104000000313435381c000000fb0280fe0000 000000009001000000020002001053796d626f6c000036040a7fa0f11200d89ff377e19f f3772020f577420366f7040000002d01010004000000f001000008000000320a6001c705 010000002b3408000000320a60018f04010000003d3408000000320a60013a0001000000 2b340a00000026060f000a00ffffffff0100000000001c000000fb021000070000000000 bc02000000cc0102022253797374656d00f7420366f700000a0021008a01000000000000 0000bcf31200040000002d01000004000000f0010100030000000000Вывод: увеличение выручки от продажи произошло за счет рационально выбранной структуры и увеличившегося объема продаж товаров.2) рассчитаем затраты организации на закупку 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8a010000000001000000bcf31200040000002d01010004000000f00100000300000000001. рассчитаем влияние на величину затрат на закупку объема и структуры закупаемых товаров:picscalex1000100090000031202000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 0000050000000c02800240171200000026060f001a00ffffffff000010000000c0ffffff b7ffffff00170000370200000b00000026060f000c004d61746854797065000070001c00 0000fb02c0fd0000000000009001000000020002001053796d626f6c000091050ae1a0f1 1200d89ff377e19ff3772020f5779e036689040000002d01000008000000320af9019604 01000000e57908000000320af901260f01000000e5791c000000fb0280fe000000000000 9001000000020002001053796d626f6c000012050abca0f11200d89ff377e19ff3772020 f5779e036689040000002d01010004000000f001000008000000320aa001090e01000000 2d7908000000320aa0016103010000003d7908000000320aa0013a000100000044791c00 0000fb0220ff0000000000009001000000cc0402001054696d6573204e657720526f6d61 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6e00d89ff377e19ff3772020f5773705669e040000002d01000009000000320a60019a06 040000003130363409000000320a6001300104000000313036341c000000fb0280fe0000 000000009001000000020002001053796d626f6c0000bb060a8f40f11200d89ff377e19f f3772020f5773705669e040000002d01010004000000f001000008000000320a6001c805 010000002d3008000000320a60019004010000003d3008000000320a60013a0001000000 2d300a00000026060f000a00ffffffff0100000000001c000000fb021000070000000000 bc02000000cc0102022253797374656d009e3705669e00000a0021008a01000000000000 00005cf31200040000002d01000004000000f0010100030000000000Вывод: снижение затрат на закупку товаров произошло в значительной степени благодаря рациональному соотношению структуры и объема закупаемых товаров, и в меньшей степени в связи со снижением цен на закупаемые товары.3) рассчитаем величину торговой наценки:picscalex100010009000003f301000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 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0000010000005cf31200040000002d01010004000000f0010000030000000000picscalex100010009000003f601000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 0000050000000c026002e0241200000026060f001a00ffffffff000010000000c0ffffff b7ffffffa0240000170200000b00000026060f000c004d61746854797065000060001c00 0000fb0280fe0000000000009001000000cc0402001054696d6573204e657720526f6d61 6e00d89ff377e19ff3772020f577980466b1040000002d01000008000000320aa001cb23 020000002e2908000000320aa001e32001000000282909000000320aa001dd1d04000000 3134313709000000320aa0017318040000003735303609000000320aa0011d1404000000 3839323308000000320aa001a405010000002e3908000000320aa0011003010000002e39 1c000000fb0220ff0000000000009001000000cc0402001054696d6573204e657720526f 6d616e00d89ff377e19ff3772020f577980466b1040000002d01010004000000f0010000 08000000320af4003212010000002e3908000000320af400590d010000002e3908000000 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fb0280fe0000000000009001010000cc0402001054696d6573204e657720526f6d616e00 d89ff377e19ff3772020f5774e056623040000002d01010004000000f001000009000000 320a6001c81703000000f0f3e13709000000320a6001660403000000ede0f63709000000 320a6001240104000000d2eef0e31c000000fb0280fe0000000000009001000000020002 001053796d626f6c0000f5050a3840f11200d89ff377e19ff3772020f5774e0566230400 00002d01000004000000f001010008000000320a60013c13010000002bee08000000320a 60010412010000003dee08000000320a6001540d010000002dee08000000320a6001b00b 010000002dee08000000320a60015407010000003dee08000000320a60013a0001000000 44ee0a00000026060f000a00ffffffff0100000000001c000000fb021000070000000000 bc02000000cc0102022253797374656d00234e05662300000a0021008a01000000000100 00005cf31200040000002d01010004000000f0010000030000000000Факторы?Выручка?Затраты?Торговая наценкаИзменение структуры и объема+1534-392+1926Изменение цен-76-672+596Итого +1458-1064+2522Изменение торговой наценки произошло за счет влияния факторов: в большей степени за счет изменения структуры и объема – увеличилась на 1926 руб., и за счет изменения цен – увеличилась на 596 руб.Задача №3Остаток товаров на начало отчетного периода составляет 13340 (по плану), 13100 (фактически).В отчетном периоде поступило товаров 35020 (по плану), 54200 (фактически).Выбыло из продажи товаров ввиду брака, порчи, недоукомплектованности 50 (по плану), 84 (фактически).Остаток нереализованных товаров на конец отчетного периода 34100 (по плану), 44200 (фактически).Провести факторный анализ изменения объема реализации товаров в отчетном периоде (единицы измерения – тыс.руб.)РешениеПоказателиПлановыеФактическиеЗапасы товаров на начало года1334013100Поступление товаров3502054200Выбытие товаров5084Запасы на конец отчетного периода3410044200Анализ изменения объема реализации товаров проведем с помощью формулы товарного баланса:picscalex1000100090000037201000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 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6f6c000022050a62a0f11200d89ff377e19ff3772020f5770e056653040000002d010000 04000000f001010008000000320a60019e14010000002bed08000000320a60010a0f0100 00002bed08000000320a6001b809010000003ded08000000320a6001a003010000002bed 0a00000026060f000a00ffffffff0100000000001c000000fb021000070000000000bc02 000000cc0102022253797374656d00530e05665300000a0021008a010000000001000000 bcf31200040000002d01010004000000f0010000030000000000,гдеpicscalex100010009000003d900000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 0000050000000c02c001a0031200000026060f001a00ffffffff000010000000c0ffffff c6ffffff60030000860100000b00000026060f000c004d61746854797065000030001c00 0000fb0280fe0000000000009001000000cc0402001054696d6573204e657720526f6d61 6e00d89ff377e19ff3772020f577dc046693040000002d01000008000000320a60010a03 010000002e7908000000320a60010202010000002e791c000000fb0280fe000000000000 9001010000cc0402001054696d6573204e657720526f6d616e00d89ff377e19ff3772020 f577dc046693040000002d01010004000000f001000008000000320a6001560201000000 ef7908000000320a60014c00020000004eed0a00000026060f000a00ffffffff01000000 00001c000000fb021000070000000000bc02000000cc0102022253797374656d0093dc04 669300000a0021008a0100000000000000005cf31200040000002d01000004000000f001 0100030000000000 - запас товаров на начало отчетного периодаpicscalex100010009000003cb00000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 0000050000000c02c00100051200000026060f001a00ffffffff000010000000c0ffffff c6ffffffc0040000860100000b00000026060f000c004d61746854797065000030001c00 0000fb0280fe0000000000009001000000cc0402001054696d6573204e657720526f6d61 6e00d89ff377e19ff3772020f57729056678040000002d01000008000000320a60017d04 010000002e791c000000fb0280fe0000000000009001010000cc0402001054696d657320 4e657720526f6d616e00d89ff377e19ff3772020f57729056678040000002d0101000400 0000f00100000a000000320a60014c00050000004eefeef1f2000a00000026060f000a00 ffffffff0100000000001c000000fb021000070000000000bc02000000cc010202225379 7374656d00782905667800000a0021008a010000000000000000bcf31200040000002d01 000004000000f0010100030000000000 - объем поступления товаров в отчетном периодеpicscalex100010009000003ca00000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 0000050000000c02c00140041200000026060f001a00ffffffff000010000000c0ffffff c6ffffff00040000860100000b00000026060f000c004d61746854797065000030001c00 0000fb0280fe0000000000009001000000cc0402001054696d6573204e657720526f6d61 6e00d89ff377e19ff3772020f5773d056646040000002d01000008000000320a6001bb03 010000002e791c000000fb0280fe0000000000009001010000cc0402001054696d657320 4e657720526f6d616e00d89ff377e19ff3772020f5773d056646040000002d0101000400 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ffffffff0100000000001c000000fb021000070000000000bc02000000cc010202225379 7374656d007f9b05667f00000a0021008a010000000000000000bcf31200040000002d01 000004000000f0010100030000000000 - объем реализованных товаровpicscalex100010009000003d900000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 0000050000000c02c001a0031200000026060f001a00ffffffff000010000000c0ffffff c6ffffff60030000860100000b00000026060f000c004d61746854797065000030001c00 0000fb0280fe0000000000009001000000cc0402001054696d6573204e657720526f6d61 6e00d89ff377e19ff3772020f577da056605040000002d01000008000000320a60010903 010000002e7908000000320a60010102010000002e791c000000fb0280fe000000000000 9001010000cc0402001054696d6573204e657720526f6d616e00d89ff377e19ff3772020 f577da056605040000002d01010004000000f001000008000000320a6001550201000000 ef7908000000320a60014c00020000004eea0a00000026060f000a00ffffffff01000000 00001c000000fb021000070000000000bc02000000cc0102022253797374656d0005da05 660500000a0021008a010000000000000000bcf31200040000002d01000004000000f001 0100030000000000 - запас товаров на конец отчетного периодаИз этой формулы можно вывести объем реализованных товаров:picscalex1000100090000037201000002001c0000000000050000000902000000000500 0000020101000000050000000102ffffff00050000002e0118000000050000000b020000 0000050000000c02000220191200000026060f001a00ffffffff000010000000c0ffffff c6ffffffe0180000c60100000b00000026060f000c004d61746854797065000050001c00 0000fb0280fe0000000000009001000000cc0402001054696d6573204e657720526f6d61 6e00d89ff377e19ff3772020f577d105669c040000002d01000008000000320a60018718 010000002e7908000000320a60017f17010000002e7908000000320a6001011401000000 2e7908000000320a6001c70e010000002e7908000000320a6001c808010000002e790800 0000320a6001c007010000002e7908000000320a60011204010000002e791c000000fb02 80fe0000000000009001010000cc0402001054696d6573204e657720526f6d616e00d89f 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00000009001000000020002001053796d626f6c000041060a4e40f11200d89ff377e19ff 3772020f57719056642040000002d01010004000000f001000008000000320a8001ae060 10000002b3808000000320a80018605010000003d3808000000320a80013a00010000002 b380a00000026060f000a00ffffffff0100000000001c000000fb021000070000000000b c02000000cc0102022253797374656d00421905664200000a0021008a010000000000000 0005cf31200040000002d01000004000000f0010100030000000000Анализ показал, что прирост объема реализации товаров явился следствием роста поступления товаров на 19180 тыс.руб., прочие частные факторы оказали отрицательное влияние и сократили объем реализации на 10404 тыс.руб., а именно: снизился запас товаров на начало периода на 240 тыс.руб., выросло количество выбывших товаров на 34 тыс.руб., увеличилось количество товаров на конец отчетного периода на 10100 тыс.руб.Список использованной литературы:1. Управленческий учет: анализ типичных ошибок. Шредер Н.Г. изд-во: Журнал "Управление персоналом", 2005г. – 95 с.2. Управленческий анализ. Вахрушина М. А., "Омега-Л" - 2008, 399 стр.3. Карпова Т.П. Управленческий учет: Учебник для вузов. – М.: ЮНИТИ, 2000. – 350 с.

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