Evaluation of the quality of customer service in retail. The culture of customer service as one of the indicators of quality. Customer Service Standards: Why Follow Them

The quality of trade service is a set of characteristics of the process and conditions of trade service for customers.

Trade service process - a sequence of operations that ensure the implementation of trade services in a particular type of trade enterprises. Terms of trade service - a set of factors affecting the buyer in the process of trade service. The form of trade service is an organizational technique, which is a combination of customer service methods:

• - salon customer service;
• - individual service through the counter;
• - individual service by a sales assistant in self-service stores.

The system of trade services is an integral unity of interrelated elements that ensure the implementation of trade services. Trade service speed - the average time spent serving one customer.

Accordingly, the culture of trade service is the broadest concept, including the quality and culture of customer service. The main components of the culture of trade:

• * the presence in the store of a wide and sustainable range of quality products that meet the demand of the population groups served;
• * Availability of sufficient retail trading network, the use of the most effective standard sizes of the store, their convenient placement in the region, technical equipment;
• * application in the store of the most effective modern forms of sale, providing fast and convenient customer service;
• * provision of additional services to customers. Related to the specific features of the goods;
• * organization of inside - and out-of-store advertising and information, which contributes to better awareness of buyers, the formation of consumer demand and saving time of buyers;
• * the work culture of store employees, which means the proper professional qualifications of sales personnel, high ethical and aesthetic levels of service;
• * strict observance of the established rules of trade and the rules for the sale of individual goods.

The quality of trade service is a set of elements that determine the state of the material and technical base, the use of progressive methods of sale, the completeness and stability of the assortment, the time spent or the purchase of goods, and turnover.

Service culture also includes a number of elements that characterize the level of customer service and the state of trading floor shop. These include indicators of sustainability of the assortment, the use of progressive forms of sale and additional services, the time spent waiting for service, an assessment of the culture of service according to buyers, good sanitary condition and beautiful appearance trading floor and employees, compliance with the established rules of trade and sale of individual goods, etc. .

Now consider the main indicators of service culture. So, the stability coefficient of the assortment list is calculated for each item of the assortment and for the store as a whole for the quarter according to the formula:

where K y - coefficient of stability of the assortment list; n is the number of checks; A - the number of items on the list and A 1 , A 2 , A h. And n - during checks, respectively.

Along with the effective organization of the actual sales processes, services play an important role in improving the level of customer service.

A trade service is a specific activity that forms the trade service process or is associated with the organization of conditions for the successful implementation of the sales process.

The additional service coefficient is calculated by the formula:

where y is the number of provided services, units; y 1 , y 2 ,…, y n - the number of actually provided services, units; n 1 - the number of checks per quarter; y 01, y 02 ,…, Y on - volumes certain types services actually provided in the reporting period; y n1 , y n2 ,…, y nn - volumes of certain types of services provided in the corresponding period of the last year; n 2 - the number of services provided to customers by type (oral consultation with a product care specialist, gift wrapping)

where Z k, Z pr, Z p, Z p - the average time spent waiting for a consultation, fitting, calculation, receipt of goods, s; C 1 , C 2 ,…, C n - time spent on each measurement, s; n is the number of measurements made, units.

The actual time spent waiting for service is determined, s (Sf).

The ratio of customer time spent waiting for service is calculated using the following formula:

where 3 0 - optimal (normative) time spent waiting for service, s.

Then the coefficient of culture of service is calculated according to the opinion of buyers K m in the store according to the formula:

where M n is the number of buyers who gave an excellent and good assessment of the state of the service culture in the store, people; M in - total customers who assessed the state of the culture of service in the store, pers.

Thus, the culture of trade service includes a set of qualitative characteristics of the process and conditions of trade service for customers, as well as the corresponding indicators, the calculation of which allows us to assess the level of service at commercial enterprise.

With an open display, goods are placed at the seller's workplace. Buyers, without waiting for the order of service by the seller, independently inspect and select the necessary products, if necessary, using the advice of the seller. The goods are released by the seller.

Additional services: these include specific activities aimed at assisting customers in the purchase of goods, their delivery and use. All services provided to customers can be divided into three groups:

• 1. rendered during the sale process;
• 2. carried out in the process of after-sales service;
• 3. not directly related to the sale of specific goods.

Therefore, the main directions of rationalization technological process store are the widespread introduction of effective methods of selling goods and customer service, the development of rational schemes technological planning, raising the level of technical equipment, ensuring an uninterrupted supply of goods, their rational placement and layout, improving the operation of calculation units.

Thus, providing a high level of customer service in stores is one of the forms of participation of a trade enterprise in competition in the consumer market, the formation of its competitive advantage.

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1 Federal State Autonomous Educational Institution of Higher Education "Belgorod State National Research University" (NIU LG U "Institute of Economics" Department "Accounting and Audit" Assessment of the quality of trade services in the field of retail trade graduation qualification work of a full -time student training direction 38.03 .06 Trade business profile "Commerce" 4 course group 06001217 Averkina Anna Evgenievna Supervisor Senior teacher Nazarova A.N. BELGOROD 2016

2 TABLE OF CONTENTS Introduction............................................................... ................................................. ................................. 3 Chapter 1. Theoretical foundations for assessing the quality of trade services in the retail trade.................................. ................................................. ................... 5 1.1. The concept, essence and content of the quality of trade services ........... 5 1.2. The role of the quality of trade service. ................................................. ........ 9 1.3. Indicators for assessing the quality of trade services ............................. 12 Chapter 2. Organizational and economic characteristics .... ............................... 20 2.1. Organizational characteristics of SPTK "Tomarovsky", store "Household goods" .............................................................. ................................................. .................. 20 2.2. Financial analysis - economic activity SPTK "Tomarovsky". 27 2.3. Evaluation of the quality of trade services of SPTK "Tomarovsky" "Household goods" .............................................................. ................................................. .................. 38 Chapter 3. Ways to improve the quality of trade services of SPTC "Tomarovsky" "Household Goods" .......... ................................................. ............... 44 3.1. Measures to improve the skills and incentives of the personnel of the enterprise .............................................. ................................................. ................. 44 3.2. Technical and organizational measures aimed at improving the quality of trade services .............................................................. .................................. 48 Conclusion .................. ................................................. .................................................. 54 List of used literature... ................................................. ................. 58 Applications

3 INTRODUCTION The problem of the quality of trade services is of great interest to sellers and buyers. After all, the material well-being of people is increasing daily and their cultural level is certainly growing. In these conditions, buyers have a desire to purchase the necessary goods at the right time for him, in a convenient place, in a full range. If all the requirements of the norm are met, the buyer will return again and again. It is also important that the enterprise observes the culture of trade service - a set of characteristics and conditions of the trade service process, determined by the professionalism and ethics of the service personnel. The relevance of the topic of assessing the quality of trade services lies in the fact that the level of quality of trade services is an important factor in the competitiveness of a trade enterprise in the conditions of market relations. At present, in the conditions of market competition, great importance is given to trade services, since the level of quality and culture of trade services depends on the effective trading activity and popularity of the enterprise, the main indicator of which is the size of profit. Improving the quality of trade services contributes to an increase in the number of regular customers, therefore, there is an increase in sales and profitability of the functioning of retail enterprises. In this regard, the issues of studying the assessment of the quality of trade services are currently relevant and have methodological and practical significance. The purpose of the final qualifying work is to assess the quality of trade services for a retail trade enterprise and find ways to improve it in order to increase work efficiency. Within the framework of this goal, the main tasks of the work are:

4 - study of the theoretical foundations for assessing the quality of trade services; - study of the theoretical foundations of the culture of commercial service; - to study the indicators of the quality of trade services; - to assess the quality of trade services at the enterprise; - develop measures to improve the quality of trade services. The object of the study is the rural consumer trade cooperative "Tomarovsky" store "Household goods". The subject of the study is the improvement of the assessment of the quality of trade services. During the study, the following methods were used: complex analysis; economic and statistical; comparisons and others. The methodological basis of the study was normative materials, scientific work domestic and foreign scientists, educational literature, as well as materials practical activities and annual financial statements SPTK "Tomarovsky" for 2013-2015. In the first chapter of the work, the theoretical foundations for assessing the quality of trade services in the retail trade are considered. The concept, essence, services are described. In the role of the second and indicators of the quality assessment chapter, the trade organizational and economic characteristics of the enterprise SPTK "Tomarovsky", the store "Household goods" are considered, an analysis of the financial condition and an assessment of the quality of trade services in the store are carried out. In the third chapter, measures are developed to improve the quality of trade services based on the results of the study. The work is presented on 59 sheets of typewritten text, the structure includes an introduction, three chapters, a conclusion, a list of references and applications.

5 Chapter 1. Theoretical foundations for assessing the quality of trade services in retail trade 1.1. The concept, essence, and content of trade services At present, in the conditions of fierce competition in the consumer goods market, the correct organization of trade services is of great importance in the successful operation of any trading company. Trade service - the activity of the seller in direct interaction with the buyer, aimed at meeting the needs of the buyer in the process of acquiring goods and / or services. Trade service process - a sequence of operations that ensure the implementation of trade services in a particular type of trade enterprises. As R.A. Kondrashev, “trade service is, on the one hand, customer service, the provision of services directly directed from person to person; and on the other hand, it is a service of a material nature, which is not aimed at a person, but at the movement of objects (goods) and indirectly affects the population as consumers in general and specifically for each individual person. Trade service for buyers entering the trading floor begins with a smile of the seller, with cleanliness and order, with a large assortment of goods in the store. The buyer is pleased when a beautiful exterior and interior is created for him, additional services are organized, etc. All this does not arise suddenly, but as a result of long and hard work. According to F. Kotler, trade service is a complex concept that includes such concepts as “quality of trade service”, “trade culture”, “service culture”, “level of service”, “these concepts are based on concern for the buyer who

6 should be able to acquire everything necessary in trade with the least expenditure of time and the greatest convenience. The main direction of the development of a trading company at the present time and in the future is a significant improvement in the quality of customer service, which is of great socio-economic importance. From the social side, from the side of consumer service, the activities of trade enterprises are seen as meeting the needs of the population in certain consumer goods in exchange for an equivalent amount. Money, and as a special purposeful activity of trade workers to organize the process of purchase and sale in the most convenient conditions for buyers, contributing to a more complete satisfaction of the specific needs of the buyer. For trade, in the first place are the problems of finding effective methods of trade service, improving the operating mode of trade enterprises, further improving the level of public service, reducing the time spent on purchasing goods, etc. According to E.V. can Romat, "a high level can be achieved only as a result of trade close interaction of all links of trade, reducing consumption costs and providing a variety of services to the population" . The quality of trade services, as M. Porter notes, is completely dependent “on the achieved level of production of consumer goods in the country and the resources available to satisfy it and is expressed in the quantity and quality of goods, the conditions for their acquisition, the time spent by buyers and the quality of services, the culture of service » .

8 When describing the "culture of trade" it says: "The buyer must make all purchases with the least amount of time." It is obvious that the organization of trade customer service - "a component of the culture of service" - is adequate to the state of the material and technical base and the use of progressive forms of sale and service methods (components of buyers "the quality of "make shopping with service"). the least A possibility of spending time ”(constituting the concept of“ culture of trade ”) is inextricably linked both with the state of the material and technical base, the use of progressive forms, and with the organization of customer service. The main condition for a high culture of trade services is the constant availability of all goods necessary for the population. The growth of the material well-being of the people and their purchasing power makes it necessary to expand the assortment and improve the quality of goods. The division of the three above concepts concerns the activities of certain commercial enterprises and is typical for trade in general. So, M.I. Bakanov considers the quality of trade services from the standpoint of the speed of trade services for the population, the breadth and stability of the range of goods, the introduction of progressive forms of selling goods, the completeness of the purchase. M. Porter notes that “in modern conditions the quality of trade service is the most important characteristic of trade”. At the level of an economic entity, it is advisable to maintain certain qualities of trade services. The quality of trade services for the population is a broad and capacious concept. It includes the degree of satisfaction of consumer demand for individual goods, assortment, compliance with the completeness of the assortment purchase, the culture of the minimum, the breadth of trade, the development

9 progressive forms of trade customer service, provision of additional services, as well as the minimum time for service, etc. Many scientists have been and are studying the quality of trade services, so for a complete picture of the quality of trade services, you should familiarize yourself with their numerous works in this area. Thus, from all of the above, it follows that the quality of trade services is the most important characteristic of a trade enterprise, depending on the level of quality provided, the level of the trade organization. Therefore, entrepreneurs who develop their enterprise must take full responsibility for studying and creating in their own enterprise a high quality trade service that will satisfy consumers in due measure. 1.2. The role of the quality of sales service The quality of sales service is an important indicator of the success of the enterprise and plays a huge role in its development. After all, the main impression of customers about the company is formed precisely on the basis of the quality of service provided to them. Recently, the attitude of entrepreneurs towards the problem of improving the quality of trade services has also changed, which more and more consider this indicator as an important tool for increasing the competitiveness of retail trade enterprises in the consumer market. The process of customer service has a huge impact on the mood and satisfaction of customers, needs are satisfied in the trade. since 90% of all

10 Every entrepreneur tries to keep up with the times and not lag behind others, but to get ahead of it so that his enterprise is popular and in demand. Ensuring a high level of trade customer service in stores is one of the most effective forms of participation of a trade enterprise in competition in the consumer market, the formation of its competitive advantage. Increasing the level of trade service involves strict discipline, clarity and efficiency in work, knowledge of the goods store employees, their features, the ability to present information, give advice (consultation) to the buyer, perfect command of various operations related to the sale of goods, beautiful external and internal design of the store, neat appearance of the seller, the ability to behave, be polite, friendly, tactful. A necessary condition for raising the level of trade services is also the observance of trade rules; establishment of constant control over the safety of inventory items, organization of labor and labor discipline. Therefore, it is necessary to improve the level of culture of the sales staff, their professional knowledge, courtesy and courtesy towards customers, the ability to clearly and tactfully perform the assigned functions, since all this plays a key role in shaping the assessment of the quality of trade services. Therefore, the higher the quality of the trade service provided by the enterprise, the more attractive it is for buyers and is the leader among competitors. In recent years, interest in this problem has largely increased both on the part of state regulatory authorities of the industry, and on the part of many academic economists whose scientific interests lie in the field of trade management.

14 opinion about him, so he should be met by neat employees, attentive and friendly attitude. 2) Determination of buyers' demand - the seller is obliged, without waiting for the buyer's question, to politely ask what goods he is interested in and what he would like to purchase. Having clarified the intentions, the seller must offer the buyer the appropriate goods or, in the absence of the right one, recommend a substitute product. In self-service stores, buyers themselves have the right to choose goods, but the seller can provide advice. 3) Consultation and display of goods - when advising the buyer, the seller must know information about the product, its properties, be able to demonstrate the product in action (for example, technically complex goods - televisions and other equipment), know the norms for the consumption of goods (for example, the consumption of fabric for sewing a product ), current trends and fashion trends, storage and operation conditions for goods, etc. In some cases, stores attract highly qualified specialists, nutritionists, fashion designers and others for consultation. Consultations should be exhaustive, and advice should be objective. There should be no imposition of goods and suggestion. 4) Technical operations for the release of goods - selection of the desired product, measurement, weighing, cutting, etc. The execution of such operations depends on the range of goods. Yes, when selling food products the main procedure is weighing. It is typical for the sale of a number of such goods (bulk, liquid, etc.). When selling fabric, ribbons, electric cord, the most time-consuming part is measuring. When selling by the self-service method, the selected goods are placed in inventory baskets and sent with them to the settlement node, where they pay for purchases. This is also where the packing and delivery of the purchase takes place.

19 clarity of definition of workers, functions performed by various categories of mechanization and automation of working conditions, organization of internal control over the activities of workers of mass professions. Evaluation is carried out by customer surveys, the frequency of which is determined by the type of store and the purpose of the survey. The results of customer surveys are used along with other methods of assessing the quality of service. Thus, the results will be used to further stimulate sales volumes in the store, providing a high level of trade service to customers, as well as to search for reserves aimed at further developing the trade enterprise and increasing competitiveness.

20 Chapter 2. Organizational and economic characteristics 2.1. Organizational and economic characteristics of SPTK "Tomarovsky", store "Household goods" The rural consumer trade cooperative "Tomarovsky" containing 32 organizations was chosen as the object of study in this final qualifying work. Rural consumer trade cooperative "Tomarovsky" - a voluntary association of citizens and (or) legal entities (hereinafter referred to as shareholders), - based on membership, carried out by combining its members (shareholders) property share contributions for trade, procurement, production and other activities in in order to meet the material and other needs of its members. Tomarovsky rural consumer society in its activities is guided by the Civil Code Russian Federation, the Law of the Russian Federation "On consumer cooperation (consumer societies, their unions) in the Russian Federation", taking into account the amendments and additions made to it by Federal Law No. 54-FZ of April 28, 2000 (hereinafter referred to as the Law of the Russian Federation "On consumer cooperation of the Federation") (consumer other societies, the laws of their Russian unions) in the Federation, the Russian and other regulatory legal acts of the Russian Federation, this Charter. "Tomarovsky" consumer trade cooperative (hereinafter referred to as the company) is a legal entity that is a non-profit organization that has an independent balance sheet, settlement and other bank accounts, a stamp and other details. Citizens and (or) legal entities, who have made entrance and share contributions and accepted into the cooperative, are shareholders.

21 Full name of the company: Rural consumer trade cooperative "Tomarovsky" Abbreviated name of the Cooperative: SPTK "Tomarovsky" Legal address: Russian Federation, Belgorod region, Yakovlevsky district, Tomarovka village, Vatutina street, 12. The main goal of the Cooperative is to satisfy the material and other needs of the members of the Cooperative, carried out by combining its members with property shares. To achieve this goal, the company carries out the following types of activities (Appendix 2): - conducting wholesale, wholesale and retail, retail and commission trade; - procurement activities; - production of technical products and consumer goods; - transportation of goods, passengers and luggage; - forwarding services; - construction activity; - renting out property; - agricultural activity; - foreign economic activity. Location of the Company: Russian Federation, Belgorod region, Yakovlevsky district, Tomarovka settlement, st. Vatutina 12. SPTK "Tomarovsky" has 32 organizations in various areas of activity. Organizational appendix 3. Structure Consider the SPTK in more detail “Tomarovsky structure is represented by bodies in the management of the Cooperative. The structure of the management and control bodies of the company: The management of the Cooperative is carried out by the general meeting of the Cooperative, the council of the Cooperative and

22 board of the Cooperative. The supreme body of the Cooperative is the general meeting of the Cooperative. In the period between the general meetings of the Cooperative, management in the company is carried out by the Council of the Cooperative, which is a representative body and acts within the competence provided for in Art. 19 of the Law of the Russian Federation "On consumer cooperation in the Russian Federation" and this Charter (Appendix 2). Control over compliance with the charter of the Cooperative, its financial and economic activities, as well as over the organizations created by it, is carried out by audit committee Cooperative. The General Meeting of Shareholders is formed and operates in accordance with Articles 16, 17, 18 of the Law of the Russian Federation "On consumer cooperation (consumer societies, their unions) in the Russian Federation". The cooperative council is the governing body of the consumer society and is accountable to its general meeting. The council of a consumer cooperative, during the period between general meetings, manages the company and conducts its affairs within its competence. The council of a cooperative cannot transfer its exclusive powers to the board of the company. The Council has no right to interfere in the day-to-day activities of the Board. The decision of the council is formalized by a resolution signed by the chairman and members of the council. The chairman and members of the council of the company are elected from among well-known and active shareholders with experience in cooperative work (the chairman of the council and members of the council exercise their powers on a voluntary basis). The quantitative composition of the council of the company is determined by the general meeting. More than 50% of the membership of the board of the company must be shareholders who are not employees of consumer cooperation organizations. The procedure for reimbursement of expenses related to the performance of the duties of the chairman and members of the council is determined by the general meeting of the company. Chairman of the board

23 societies, he is the chairman general meeting society, is elected to office for a period of five years and dismissed from his post by the general meeting of the consumer society. The executive body of the Cooperative is the Board of the Cooperative, accountable to the Council are determined by the Cooperative. society council. Powers of the board of the Cooperative The chairman of the board, deputy chairmen of the board and members of the board are appointed to and dismissed from their positions by the council of the company. They may be dismissed subject to labor law and this statute. The Chairman of the Board of the Cooperative, without a power of attorney, acts on behalf of the company, issues orders and gives instructions within his competence, binding on all employees of the company. The distribution of duties between the members of the board of the company is carried out by the board of the company. The management board is organizational, social cooperative and bears economic and financial responsibility for the result of the company's activities. To monitor compliance with the charter, the activities of the governing bodies of the Cooperative, verify reporting and conduct an audit, the general meeting elects an audit commission. Members of the audit commission may not be members of the company's council, nor members of the company's board, as well as spouses, relatives in relation to the members of the company's council and members of the company's board. In case of detection of significant violations or abuses in the activities of the company, the audit commission of the company has the right to demand the convening of a general meeting of shareholders of the consumer society (Appendix 2). To assess the quality of trade services, consider the store SPTK "Tomarovsky" "Household Goods". The store is located at Belgorod region, Yakovlevsky district, Tomarovka settlement, st. Komsomolskaya, located in the center of the village.

24 Opening hours of the store from 10:00 to 19:00, without a break, on weekends the store is open: on Saturday from 10:00 to 18:00, and on Sunday from 10:00 to 16:00. wide segment of consumers. The store is located near the stop public transport and has a parking area adjacent to the store. The main stream of buyers are people with different income levels. The location of the store is chosen well, which ensures greater profits. But at the same time it leads to competition with other stores. The store's main competitors are the Dom i Sad store and the BelTom store. Since the store occupies a position close to competitors, it is necessary to make an attempt to differentiate its offer due to the variety of goods, its attractive price and quality differences. The store "Household Goods" SPTK "Tomarovsky" offers its customers a large selection of quality goods for the kitchen, home, garden and vegetable garden, as well as household chemicals and other goods at low prices, which makes it competitive according to the results of the survey in Appendix 4. Comparison "Household goods » SPTK Tomarovsky with its main competitors in terms of key indicators is presented in Table 2.1 based on the results of the survey (Appendix 4). The survey involved 8 independent buyers who answered the questions posed. Based on the results of the customer survey, the following results were obtained. Convenience of the location of SPTK "Tomarovsky" "Household goods" 8 out of 8 respondents rated positively. In the question of assortment, unfortunately, not all were positive, 7 out of 8. 8 buyers rated the availability of prices positively. 8 people are familiar with the store. The level of preparedness of sellers and the provision of information were positively assessed by 7 out of 8.

25 The service was rated positively by 7 out of 8 respondents. The attitude of staff towards visitors was positively assessed by all respondents. Table 2.1 Criteria of competitiveness of trade organizations Consumer requests Convenience of location Wide assortment Affordable prices Fame of the store Completeness of providing the necessary information about the product Level of service Favorable attitude towards visitors on the part of service personnel Total SPTK » 8 7 6 7 8 7 8 6 7 8 8 7 7 8 7 7 8 6 8 7 8 53 51 49 their competitors. From this it follows that "Khozovary" SPTK "Tomarovsky" is the leader, but there are indicators in which it still lags behind the competitor "House and Garden". In order to achieve superiority in all indicators, it is necessary to eliminate shortcomings - to provide customers with more complete information about the product, improve the level of service and expand the range. To get an idea about the work of "Household Goods" SPTK "Tomarovsky" it is necessary to consider the organizational structure of management presented in the form of a diagram (Fig. 2.1). The Household Goods store has a linear management structure. One person manages the entire set of instructions, and subordinates carry out the order of only one leader. The store director reports to the heads of three departments: the accountant, the administrator and the head of the economic department, and the performers, in turn, report to them.

26 Organizational structure store "Household goods" Director Accountant Head of economic department Administrator Sellers Cashiers Loaders Packers Storekeeper Driver Cleaner Pic. 2.1. "Organizational structure of the store" Household goods "" Let us consider in detail the main functions of each managerial link of the organizational structure: The director of the organization has the following powers: - organization and control, as well as personnel management, resolving issues of collection; - proper management shop documentation; - negotiating with suppliers; - analysis of sales coordination; -development of measures to improve the quality of trade services. The responsibilities of the administrator include: - organization and management of the effective work of the store staff; - performing, if necessary, the duties of any employee of the store; - supervising the work of all store personnel; - leaving the budget of the store; - ensuring the established mode of operation of the store;

27 - control of the operation of commercial equipment and software, as well as troubleshooting. The accountant is responsible for: - reporting; - holding economic analysis economic and financial activities. And it performs the following functions: reception and control of primary documentation for the relevant areas of accounting and prepares them for counting processing; - calculates and transfers payments to the state budget, wages workers and employees, taxes and other payments and payments; - preparation of accounting reports. The head of the economic department is in charge of: - delivery of the necessary equipment; - provision of detergents; - ensuring the safety of property, its repair; - monitoring the condition of the site, premises, equipment, its timely repair. - Ensuring the implementation of fire prevention measures; - Organization of the work of the warehouse and conducts an inventory. 2.2. Analysis of the financial and economic activities of SPTK "Tomarovsky" In the conditions of the financial market state of the enterprise's relations, an analysis of the economic efficiency of activities, in management and in strengthening the financial condition plays an important role in increasing. This is due to the fact that enterprises themselves are responsible for

28 the results of its commercial activities to shareholders, employees, creditors. This section thesis begins with an analysis of the key performance indicators of the commercial activities of SPTK Tomarovsky, presented in Table 2.2. Calculations are made on the basis of financial statements of SPTK "Tomarovsky" 2013-2015. (Appendix 5-13). Table 2.2 Main performance indicators of commercial activities of SPTK Tomarovsky for 2013-2015 Years Indicators 1. Gross income, thousand rubles. 2. Turnover of retail trade, thousand rubles. 3. Gross income in % of turnover, % 4. Distribution costs, thousand rubles. 5. Level of distribution costs, % 6. Profit from sale, thousand rubles. Deviation Absol. Relates 2014 dated 2015 dated 2014k 2015 2014 2014 2014 2014 2014 2014 2015 68392 62801 57617 - 5591 - 5184 91.8 91.7 295069 270144 24925 - 21406 91.5 92.1 431.4 430.1 431.2 - 1 .3 1.1 99.7 100.2 54933 56182 50673 1249 - 5509 102.3 90.2 18.6 20.8 20.4 2.2 - 0.4 111.8 9.8 13459 6619 6944 - 6840 325 49.2 104.9 After analyzing the presented data, it can be noted that in 2015 there was a decrease gross income by 5184 thousand rubles, this is caused by a decline in retail trade turnover by 21406 thousand rubles. The decrease in distribution costs in 2015 by 5509 thousand rubles is due to the intensification of costs. Profit from sales in the reporting year 2015 increased by 4.9% due to a reduction in distribution costs. An analysis of the financial and economic activities of an enterprise is very often in its form an analysis of indicators, i.e. characteristics of the enterprise. Let's consider the analysis of the main indicators of financial and economic activity of SPTK "Tomarovsky", presented in table 2.3.

29 Table 2.3 Main indicators of financial and economic activity of SPTK Tomarovsky for 2013-2015 Years № p/p 1 2 3 4 5 6 7 8 9 10 11 12 13 Indicators Proceeds from the sale of products (works, services), thousand rubles. Average number of employees, pers. Average annual cost of fixed assets, thousand rubles Average annual value of receivables, thousand rubles Average annual value of accounts payable, thousand rubles Cost of products (works, services), thousand rubles Profit from the sale of products, thousand rubles Net profit, thousand rubles Labor productivity, thousand rubles Capital productivity, rub. Capital intensity, rub. Profitability level,% Profitability of sales,% Deviation Relative Absolute(+,-) (%) 2014 2015. 2015 2014 to from from to 2013 2013 2014 2014 2013 2014 2015 295069 270144 248738 -2490625 -2145 195 180 133 -15 -47 92.3 73.9 60290.5 63834 64242.5 3543.5 408.5 105.9 100.6 2227.5 4329.5 5533.5 2102 1204 194.4 127.8 42366 .5 36652 32856.5 -5714.5 -3795.8 86.5 89.6 226677 207343 191121 -19334 -16222 91.5 92.2 13459 6619 6944 -6840 325 49.2 104.1 6992 1395 2464 19.9 276.6 1513.2 1500.8 1870.2 -13 369.4 99.1 124.6 4.9 0.20 4.2 0.24 3.9 0.26 -0.7 0 .04 -0.3 0.02 85.7 120 92.8 108.3 5.1 3.4 4.4 -1.7 1 66.7 129.4 2.4 0.5 1.5 -1 .9 1 20.8 300 According to Table 2.3, the absolute deviation of sales revenue in 2015 compared to 2014 was 21,406 thousand rubles, which is slightly less than the ratio of 2014/2013. The decrease in revenue in the reporting year 2015 is due to the fact that there was a decrease in cost by 7.8%. The growth rate of labor productivity in the reporting year 2015 amounted to

30 24.6%. The number of employees is decreasing every year, but labor productivity is growing due to staff development. The average annual cost of fixed assets in 2015 increased by 408.5 thousand rubles. RUB. The increase in the average annual value of receivables is 27.8%, which is significantly lower than the ratio of 2014/2013, where the growth rate is 94.4%. The average annual value of accounts payable in 2015 decreased by 10.4%. The cost of production in 2015 amounted to 191121 thousand rubles. rub., 7.8% lower than in 2014/2013. Net profit increased by 2464 thousand rubles. rubles, the growth rate in 2015 was 176.6%, which is more than 2 times the ratio of 2014/2013. In 2015, the return on assets decreased by 7.2%. The growth rate of capital intensity in the reporting year amounted to 8.3%. The return on sales has a positive growth trend, the growth rate was 200%, which indicates an effective pricing policy organization and success in general. As a result of the analysis of the main indicators of the financial and economic activities of SPTK Tomarovsky, it can be said that the profit from the sale of products, labor productivity and profitability of sales in the reporting year 2015 were characterized by positive dynamics, the indicated positive trends led to the receipt and growth of the company's net profit. In Table 2.4, consider the estimate financial stability enterprise SPTK "Tomarovsky". Thus, the calculation of the coefficient of financial independence shows that the coefficient is within the normal range, equal to 0.4 in the reporting year 2015, which indicates that the company has more own funds than borrowed funds and is financially stable, the company's activity is stable. The financial stability ratio in 2015 is above the norm and is 0.7, indicating that the company is financially stable and has the ability to pay its obligations independently in the long term. Coefficient

31 financing in 2015 exceeds the norm, equal to 0.8, indicates the independence of the enterprise from external sources, the assets of the enterprise are formed from equity. The coefficient of financial dependence throughout the entire period from 2013-2015 has a downward trend, which means that every year the enterprise will be able to finance itself more from its own sources of funds. In 2015, the maneuverability coefficient, equal to 0.03, is below the recommended value, therefore, it occupies an unstable position of financial stability and working capital forms with the help of borrowed funds. The financial leverage ratio during the analyzed period of 2013-2015 is within the normal range, which indicates the company's ability to fulfill its financial obligations in full on time. Table 2.4 Assessment of financial stability of SPTK Tomarovsky for 2013-2015 Item No. 1 2 3 4 5 6 7 Indicators Financial independence (autonomy) ratio Financial stability ratio Financing ratio Financial dependence ratio Agility ratio Permanent asset ratio Financial leverage ratio Standard value Years 2013 2014 2015 Deviation (+;-) 2014 from 2015 from 2013 2013 ≥0.4-0.6 0.3 0.4 0.4 0.1 0.1 ≥0.6 0.6 0.6 0.7 0 0.1 ≥0.7 0.5 0.7 0.8 0.2 0.3 2.9 2.4 2.2 - 0.5 - 0.7 - 0.03 0.02 0.03 0.05 0.06 1.6 1, 5 1.4 - 0.1 - 0.2 1.9 1.4 1.2 - 0.5 - 0.6 ≥0.5 ≥1-2

32 Thus, the analysis of the financial stability of the enterprise allows us to draw the following conclusions. In the reporting year of 2015, there was an improvement in the financial stability of the enterprise in terms of some indicators, due to an increase in the level of profit. Most of the company's funds are concentrated in current assets, which increases its mobility. The company has more own funds than loans. Table 2.5 evaluates the business activity of the enterprise. Business activity is a complex and dynamic characteristic of entrepreneurial activity and resource efficiency. Allows you to evaluate results professional activity managers, shows the whole range of efforts aimed at promoting the enterprise. The analysis of the business activity of SPTK Tomarovsky shows that in 2015 the total capital turnover ratio was 2.5 turnovers, 0.2 turnovers less than the previous year, which indicates a decrease in the intensity of the turnover ratio of the use of funds in the reporting year 2015 of the enterprise. decreased slightly compared to the previous year by 0.1 and amounted to 7.1, the decrease indicates an insufficiently efficient use of current assets. The return coefficient of intangible assets, in turnover, increased in 2015, the absolute deviation is 198.2, which indicates the effective use of intangible assets. There was a decrease in the return on equity ratio in 2015 by 1, which means that for every ruble of invested own funds, there are 5.2 rubles. sales revenue. In 2015, there was a decrease in the cash turnover ratio and amounted to 72 days, which in absolute deviation is 18 days less than the previous year. The maturity of receivables in 2015 increased by 0.06 turnovers. The absolute deviation of the debt, the ratio increased by 0.2 turnover turnover, the accounts payable increase in the ratio

33 accounts payable turnover leads to the fastest mutual settlement with all suppliers. Table 2.5 Assessment of business activity of SPTK "Tomarovsky" 2013-2015 Years Indicators Total capital turnover ratio, in turnover Working capital turnover ratio, in turnover Intangible asset return ratio, in turnover Capital productivity, rub. Return on equity ratio Cash turnover ratio, in days Material assets (inventory) turnover, in days Cash turnover, in turnover Funds turnover ratio in calculations, in turnover Accounts receivable maturity, in turnover Accounts payable turnover ratio, in turnover Turnover ratio accounts payable, in days Absolute deviation, +/2014/2013 2015/2014 2013 2014 2015 2.9 2.7 2.5 - 0.2 - 0.2 7 7.2 7.1 0.2 - 0.1 1671.8 1715.2 1913.4 43.4 198.2 4.9 4.2 3.9 - 0.7 - 0.3 7.6 6.2 5.2 - 1.4 -1 72 90 72 - 18 18 0.7 0.12 0.11 0.5 - 0.01 0.005 0.004 0.005 - 0.001 0.001 132.5 62.4 44.9 - 70.1 - 17.5 0.007 0.016 0.022 0.09 0, 06 7 7.4 7.6 0.4 0.2 52 49 48 -3 -1 Based on the results of the analysis of the SPTK Tomarovsky enterprise, it can be concluded that some aspects of its business activity need to be revised. The profitability of an enterprise comprehensively reflects the degree of efficiency in the use of material, labor and monetary and other resources.

34 The profitability ratio is calculated as the ratio of profit to the assets or flows that form it. A general indicator of the economic efficiency of production is the indicator of profitability. Profitability indicators are important characteristics of enterprises, therefore it is very important for the factorial environment of profit formation to consider the dynamics of profitability indicators of an organization (Table 2.6). Overall profitability determines economic efficiency the operation of the enterprise as a whole. The overall profitability indicator increased as compared to 2014. The increase was 15.2% in 2015 and this indicates the efficient operation of the enterprise and the increase in its profitability. The growth rate of product profitability decreased by 5.5%, which indicates the inefficient use of funds in the production process. The profitability of sales indicates what share of the profit is contained in each earned ruble. It is worth noting the growth rate of 2015 to 2014 - 200%. This means that revenue increases faster than costs. In general, 2015 is characterized by growth in all indicators compared to the previous year, which was the least profitable for the organization (Table 2.6). Despite the fact that the absolute deviation takes on average a small value, it still indicates a well-organized management policy of the enterprise on the part of the management and has a positive trend in the future. The calculated profitability values ​​show good result, and the funds invested in the turnover are justified, therefore, it can be noted that the activity of the enterprise is effective.

35 Table 2.6 Dynamics of profitability indicators of SPTK Tomarovsky for 2013-2015 Absolute deviation, +/- Years Indicators Total profitability Product profitability Sales profitability Net profitability Return on assets Return on equity Return on permanent capital Growth rate, % 2013 2014 2015 2014/2013 2015/2014 2014/2013 2015/2014 19.7 10.5 ,1 - 9.2 1.6 53.3 115.2 32.1 14.6 13.8 - 17.5 - 0.8 45.5 94.5 2.4 0.5 1.5 - 1, 9 1 20.8 300 10.2 2.2 6.7 -8 4.5 21.6 304.5 6.8 1.4 3.9 - 5.4 2.5 20.6 278.6 16, 7 3.1 7.7 - 13.6 - 4.6 18.6 248.4 11.1 2.1 5.8 -9 3.7 18.9 276.2 , is an analysis of the liquidity of the balance sheet, which is defined as the degree to which the organization's obligations are covered by its assets, the period of transformation of which into money corresponds to the maturity of the obligations. Liquidity characterizes not only the current state of settlements, but also the prospect. According to this table, to determine the liquidity of the balance sheet, one should compare the results for each group of indicators for assets and liabilities: absolutely liquid assets (A1); marketable assets (A2); slow-moving assets (A3); hard-to-sell assets (A4); the most urgent obligations (P1); short-term liabilities (P2); long-term liabilities (P3); permanent (sustainable) liabilities (P4). In order for the balance to be recognized as absolutely liquid, the following ratios must be fulfilled between these indicators: A1 ≥ P1;

36 A2 ≥ P2; A3 ≥ P3; A4 ≤ P4. Fulfillment of the first three conditions leads automatically to the fulfillment of the condition: A4 ≤ П4. Consider the liquidity of the enterprise rural consumer trade cooperative "Tomarovsky" in table 2.7. Table 2.7 Liquidity analysis of the balance sheet of SPTK Tomarovsky for 2013-2015 Absolute deviation, +/- Years Indicators Absolutely liquid assets (A1) Fast-moving assets (A2) Slow-selling assets (A3) Hard-selling assets (A4) Most urgent liabilities ( P1) Short-term liabilities (P2) Long-term liabilities (P3) Permanent (sustainable) liabilities (P4) Growth rate, % 2013 2014 from 2014 2015 2013 Assets (thousand rubles) 2015 from 2014 2014 to 2013 2015 to 2014 1404 1291 782 - 113 - 509 91.9 60.6 2639 6020 5047 3381 - 973 228.1 83.8 36290 27749 29198 - 8541 1449 76.5 105.2 62123 65868 62877 3745 39486 33818 31895 - 5668 - 1923 85.6 94.3 0 0 0 0 0 0 0 21048 21892 15683 844 - 6209 104 71.6 41922 45218 50326 3296 5108 107.9 table 2.8.

37 Table 2.8 Ratios of the enterprise SPTK "Tomarovsky" 2013-2015 Inequality A1< П1 А2 >P2 A3 > P3 A4< П4 Год 2014 1291<33818 6020>0 27749>21892 65868>45218 2013 1404<39486 2639>0 36290>21048 62123>41922 2015 782<31895 5047>0 29198>15683 62877>50326 Thus, the non-fulfillment of the inequality A1>P1 indicates that the company is insolvent at the time of the balance sheet. The enterprise does not have enough funds to cover the most urgent obligations and the most liquid assets for 2013-2015. The inequality A2 > P2 is satisfied, therefore, quickly realizable assets exceed short-term liabilities and the organization can be solvent in the future, taking into account timely settlements with creditors, receiving funds from the sale of products on credit for 2013–2015. The inequality A3 > P3 is feasible, in the future, with the timely receipt of cash from sales and payments, the organization can be solvent for a period equal to the average duration of one turnover of working capital after the balance sheet date for 2013-2014. Non-fulfillment of the first inequality indicates that the liquidity of the balance sheet to a greater or lesser extent differs from the absolute one. However, it should be noted that the ongoing analysis of the liquidity of the balance sheet is approximate, solvency with more detailed financial assistance is the coefficient of analysis of current liquidity. The current coefficient in 2013 was 1.02, in 2014 - 1.03, and in 2015 - 1.1. Throughout the analyzed period from 2013 to 2015, the coefficient tends to increase and is within the recommended norm, more or equal to from 1 to 2, so

38 the enterprise has enough own funds, which can be used to pay off short-term obligations during the year. Thus, the analysis of the financial condition of the enterprise for the period 2013-2015. showed that this enterprise has insufficiently stable financial condition and illiquid balance sheet. 2.3. Evaluation of the quality of trade services of SPTK "Tomarovsky" "Household goods" In the store of SPTK "Tomarovsky" "Household goods" the following method of selling goods is used - service through the counter. The sales process in this case includes: - meeting the buyer and identifying his intention; - offer and display of goods; - Assistance in the selection of goods and advice; - offering related and new products; - Settlement transactions and issuance of purchases. Meeting the buyer and identifying his intention. This operation is the initial stage of the process of selling goods. Its task is to identify the intentions of buyers in relation to quality, price and other features of the product. Offering and displaying products is an essential part of the customer service process. Proper organization display of goods is possible only on the basis of a well-thought-out scheme for placing goods, using modern methods of displaying them. When showing, the seller clarifies the needs of buyers, draws attention to the features of individual products, reveals the aesthetic properties and quality of products. Help in choosing and advice. Consulting enhances the culture of trading. Consultation during the display and selection of goods includes:

41 - development of new products of improved quality; - creation of competitive advantages of the organization; - meeting the needs of a wide range of consumers. The novelty of the assortment is characterized by the coefficient of novelty, which is defined as the ratio of the number of new products in the general list of presented (H) to the actual breadth of the assortment (Wd). Thus, the novelty coefficient is calculated according to the following formula: Кн = (Н: Шд), (2.1) where Кн – novelty coefficient; H - the number of new models of electric drills that went on sale for a certain period of time; Shd - the actual breadth of the range. This indicator is necessarily calculated for a certain period of time and shows the number of new products that went on sale to the department for the selected period of time. By interviewing the seller of the researched store "Household Goods", it was found that over the past 2 weeks, 12 new products have appeared. Let's calculate the novelty coefficient (Appendix 14): Kn = (12:90) = 0.13 The novelty coefficient for the store was 0.13. This result indicates a gradual renewal of the range. The Household Goods store pays great attention to updating its own assortment, offering new products in a moderate amount, minimizing the risk of incurring losses due to low demand for the presented new products. A survey method was used to determine the stability coefficient. The seller of the store "Household Goods" was interviewed. As a result, it was revealed that 58 different products of the Household Goods store are in constant demand.

42 The stability coefficient is calculated according to the following formula: Ku = (U: Shd), (2.2) where Ku is the stability coefficient; Y (sustainability indicator) - the number of goods that are in steady demand among consumers; Shd - the actual breadth of the range. The actual breadth of 90 products, according to the assortment list (Appendix 5). Now let's calculate this indicator for the company under study: Ku = (58:90)=0.64 The resulting value indicates that 64% of all presented goods are in steady demand among buyers. In addition to the main products that are in steady demand from consumers, the Household Goods store includes new products in the assortment structure, forming a rational assortment, which allows not only to make a profit, but also to fully satisfy the needs of consumers of various social groups. The analysis of the quality of trade services was carried out in the store SPTK "Tomarovsky" "Household Goods" with the help of the buyers themselves, a questionnaire was conducted to identify not only the overall impression of the service, but also an assessment of its components. Of particular interest are surveys of people who have just visited the store, since in this case we get fairly accurate answers to a number of questions. This follows from the fact that at the moment of visiting and leaving the store, the buyer forms a certain attitude towards how he was served. It is possible not only to determine the quality of service, but also to more accurately establish the reasons for the motivated reaction of the buyer to the level and quality of service. The store conducted a survey of customers in order to assess the quality of trade service. 10 people were interviewed. The questionnaire is presented in Appendix 1.

44 Chapter 3. Ways to improve the quality of trade services SPTK "Tomarovsky" "Household goods" 3.1. Measures to improve the qualifications and incentives of personnel At present, interest in personnel at the enterprise has grown, as a rule, it lies in the qualifications and professionalism of the employee, in his training and desire to develop for work, therefore, in the greater flexibility of the enterprise, for its adaptation to changing external conditions. The personal needs and desires of the employee are of less interest to the management of the enterprise and are not always taken into account. Human needs are the only driving force in the organization, which not only leads to actions, but also triggers the thinking processes of the employee. The manager must create conditions and organizational mechanisms so that the performance of work leads to the satisfaction and development of the needs of the employee. In SPTK "Tomarovsky" "Household Goods" it is recommended to carry out the following measures to improve the skills of staff and to stimulate labor. Trade service should be at a higher level, because. it is the quality of service and the qualifications of sellers that can affect the decision to purchase, and if it is worse than that of competing stores, then the Household Goods store may lose actual customers. In this regard, it is proposed to introduce a draft regulation on allowances for consultants. high professional skills of sellers -

45 Wage supplements for high professional excellence are established and paid to sales assistants who have worked in this profession for at least one year and have the maximum level of the tariff rate. Bonuses are calculated for hours actually worked as a percentage of the base salary. There are three types of allowances in the amount of 5%, 10%, 15%. For the first type of allowances in the amount of 5%, the following indicators serve: - fulfillment of established tasks with output not lower than the average level with high-quality performance of work; - At least 1 year of experience in this profession, the ability to make independent decisions; - good work without remarks. For the second type of allowances in the amount of 10%, the following indicators serve: - fulfillment of established tasks with output above the average level with high-quality performance of work; - At least 3 years of work experience, which allows to fulfill all instructions accurately and in a timely manner; - readiness for unexpected solutions and new attitudes, rapid development of new issues and methods, active cooperation with other employees and mentoring in the workforce; - the constant performance of several tariff-qualifying operations by the reference book (works) foreseen for a given profession. For the third stage of the allowances in the amount of 15%, the following indicators serve: - high-quality customer service and activity in improving the organization of the labor process in the team, the fulfillment of established tasks with the highest output with a high quality of work;

46 - work experience of at least 5 years, possession of diverse experience, in-depth knowledge of special issues not only in their work, but also in related areas, the ability to quickly and independently make informed decisions in all necessary cases, create a clear order in work; - Possession of a high sense of responsibility, active participation in the search and implementation of new progressive solutions for the organization of labor and production, improvement of technological processes; - be an example of emotional restraint and correctness, mentoring, creating complete interchangeability in the team. Compliance with all of the above requirements must be controlled by the store manager, possibly using the "mystery shopper" operation. The cost of implementing this measure will be: the cost of paying bonuses for high professional skills, carried out within the payroll limit. Also, each employee is required to undergo training under the "Effective Sales Techniques" program, the cost of which is 1,500 rubles for each employee. Thus, if we take into account that now 6 sellers work in the store, therefore, 9,000 rubles will be required to train 6 employees. Bonus expenses, taking into account the number of sellers, are expected to amount to 3,000 rubles per month. In total, the cost of the event will amount to 12,000 rubles (Table 3.1). Table 3.1 Costs for the implementation of the event on bonuses for the high professional skills of sales assistants - consultants Name of costs Training in effective sales techniques Bonus costs Total Amount rub. 9000 3000 12000

47 For violation labor discipline or in connection with the deterioration of performance, as well as when transferring to another job, the bonus for high professional skills is canceled. With such stimulation by increasing the volume of employees, sales, the quality of customer service is directly improved, which leads to an increase in the number of satisfied customers who will come to this store for shopping next time. This factor is important in the formation of the store's own image. As social methods of stimulating employees, we can offer the following events: congratulations to staff on holidays and birthday gifts, entry on the Board of Honor, issuance of letters of thanks and letters of honor from the head. Social protection of personnel - care for the health and recreation of people, housing conditions and rational nutrition; incentive programs for the best employees (prizes, diplomas, gifts, vouchers); development of recommendations to the management of the company on improving the working and living conditions of the staff, improving the psychological climate of the team. In order to improve the skills of the personnel, it is recommended to introduce a system of training the personnel of the SPTK Tomarovsky. It is necessary to conduct staff training, provide information relevant to the present, provide knowledge in the field of buyer psychology and the correct conduct of a conversation. Carry out seminars to analyze problems arising in the course of work. Periodic certification of personnel - the development of methods for an objective qualitative and quantitative assessment of the performance of each specialist, determining the level of his qualifications. Personnel reshuffle - the movement of employees to other positions, the development of the structure should be based on the results of certification (increase, decrease, transfer, dismissal).

49 buyers. To meet consumer demand for rare goods in the store, you can introduce a service such as taking pre-orders for goods that are not available or temporarily out of stock, i.e. the buyer can place an order by phone or directly in the store for the goods he needs at the right time for him. This is very convenient for buyers, because. goods are purchased in the right assortment and quantity. This service is designed to bring the customer as close as possible to the product and the store, and also to ensure that customer demand is always satisfied. In order to create more comfortable conditions for customers in the future, it is planned to use a progressive method of sale in the Household Goods store, i.e. self-service, because the area of ​​the trading floor allows the introduction of a self-service method, all necessary equipment available in the store. Benefits this method a large number, ranging from reducing the time spent on the purchase, ending with the provision of a wide range, as a result of an increase in turnover. Among the ways to improve the quality of trade services, one can single out work with suppliers, because the wider and more diverse the range of goods and the more attractive its price, the more customers will visit the store. To do this, the company needs to conduct an analysis of suppliers, during which the disadvantages and advantages of each will be identified. It is also necessary to monitor the demand of buyers for various products of various brands as often as possible. If the store sells goods from a narrow circle of suppliers, then some buyers will remain dissatisfied with purchases, and therefore with trade services. In order to avoid such situations, the Household Goods store needs to expand its supplier base, conclude supply contracts with manufacturers of the same product group, which will expand the range and satisfy the needs of customers.

50 It is necessary to pay attention to the offered price of suppliers, often the goods pass through quite increases its cost. many intermediaries, which is natural Consider the dynamics of growth in prices for goods, depending on the participation of intermediaries in Table 3.2. Table 3.2 Dynamics of growth in prices for goods in the store "Household Goods" Name of goods Lamp Air purifier Heating boiler Chainsaw Factory price (per unit) 930 rubles. 3100 rub. Intermediary price Selling price 1460 rub. 4100 rub. Trade markup, in % 20 15 1752 rub. 4715 rub. Selling price without intermediaries 1116 rubles. 3565 rub. 14700 rub. 17800 rub. 15 20470 rub. 15435 rub. 6200 rub. 8400 rub. 15 9330 rub. 7130 rub. From the data in the table it can be seen that the price without the participation of intermediaries is much lower, therefore, demand will begin to grow, resulting in a large volume of sales, which means that the profit of the organization will grow and customer demand will be more satisfied, the efficiency of trade services will increase. Part of the profits received from this event can be used to improve the quality of trade services. On the effectiveness of additional services. service renders In the Household Goods store, additional services are provided, but in order to improve trade services, further expansion of additional services is required to attract potential customers and increase the loyalty of current ones. The service of additional services can include free packaging of goods in branded packages of the store, issuance souvenir products for a purchase of a certain amount of money, provide discounts on products of the week, issue discount coupons for future purchases.

52 On the part of the enterprise, the possibility of cashless payments also removes a number of problems and provides certain advantages. First of all, this is a reduction in the time for settlements with customers, an expansion of the client base, the active part of the population has already switched to the system of non-cash payments, becoming holders of bank cards. In addition, it optimizes the working time of the company's employees, reduces unnecessary costs for working with cash (storage, recounting), eliminates the problem of cash collection, eliminates cases of fraud with counterfeit banknotes. In addition, it has been proven that when paying with a bank card, the client is inclined to spend more, which cannot but have a positive effect on increasing the turnover of funds in the enterprise. Of the intangible advantages, the following can be noted: the use of modern calculation technologies has a positive effect on the image of the enterprise. And this is important in the face of growing competition. To do this, you need to conclude an agreement with the bank, install the appropriate equipment (POS-terminal). All these additional services will have an impact on improving the quality of commercial equipment for daily customer service. With the help of a special client, electronic reports are generated and sent to the processing center, and the bank refunds funds to the current account of the enterprise in the amount of the amount of operations performed on the terminal. At the same time, Visa and MasterCard cards are accepted for payment. The benefit of the bank lies in the fact that it retains a certain commission for the provision of a POS terminal and its services. Even though the entrepreneur is forced to pay a certain percentage to the bank, installing POS terminals is an extremely profitable customer service option for any type of business. Sales volume can increase by 30% with the purchase of this product

53 trade automation. In addition, the segment of solvent customers with a high level of income, who prefer to pay not in cash, but with the help of cards, will increase. Replacing cash with a non-cash payment allows you to minimize losses, because the risk of accepting counterfeit banknotes or making mistakes when counting money by a cashier is sharply reduced. Since the equipment is provided by the bank, the bank's commission is included in the costs (the maintenance of the current account and the services of the processing center are included) - from 0.1 to 0.7% depending on the turnover, the payment system itself, for example, Visa - 2%. There are two types of commissions that sellers of goods and services are required to pay (according to the acquiring agreement, enterprises do not have the right to mark up goods for non-cash payments). If the buyer pays with the card of the bank that installed the POS-terminal, the fee is 0.5-1.5%. If he pays with a card issued by another credit institution, the seller transfers 1.5-3.5% to the bank, while 1.2% goes to the international payment system as a commission. Thus, the introduction of these measures will increase the efficiency of the activities of SPTK Tomarovsky Household Goods, in the first year, these measures should entail not only an increase in the loyalty of regular customers, a positive trend in key economic indicators, and a stable competitive position in the market.

54 Conclusion The object of research of the final qualifying work is the store SPTK "Tomarovsky" "Household goods". Each trade enterprise strives to take a leading position among competitors and be the first for its customers, satisfying their demand and needs. To do this, you need to make a huge amount of effort, because at present the trade market is very wide, fierce competition prevails and everyone tries to surprise with something, and the consumer, in his observation of improvement, begins to increase his requirements for the work of the enterprise. As a result of the analysis of the financial and economic activities of SPTK Tomarovsky, it was revealed that in the reporting year 2015 there was a decrease in gross income by 5184 thousand rubles, this was caused by a decline in retail trade turnover by 21406 thousand rubles. There was also a decrease in distribution costs in 2015 by 5509 thousand rubles, this is due to the intensification of costs. Profit from sales in the reporting year 2015 increased by 4.9% due to a reduction in distribution costs. As a result of the analysis of the main indicators of the financial and economic activities of SPTK Tomarovsky, it can be said that the profit from the sale of products, labor productivity and profitability of sales in the reporting year 2015 showed a positive trend, the indicated positive trends ensured the receipt and growth of the company's net profit. In the course of assessing the financial stability of SPTK "Tomarovsky" for 2013-2015. it was revealed that basically all indicators are in the range of the recommended value. In the reporting year of 2015, there was an improvement in the financial stability of the enterprise in terms of some indicators, due to an increase in the level of profit. Most of the company's funds are concentrated in current assets, which increases its mobility. So

Thus, the analysis of the financial stability of the enterprise allows us to conclude that the enterprise has more own funds than borrowed ones. The analysis of the business activity of SPTK Tomarovsky revealed that in 2015 the total capital turnover ratio was 2.5 turnovers, 0.2 turnovers less than the previous year, which indicates a decrease in the intensity of the turnover ratio of the use of funds in the reporting resources of 2015 of the enterprise. year decreased slightly compared to the previous year by 0.1 and amounted to 7.1, the decrease indicates an insufficiently efficient use of current assets. Based on the results of the analysis of the enterprise SPTK "Tomarovsky", it can be concluded that it is necessary to revise some aspects of its business activity. The calculated profitability values ​​show a good result, which means that the funds invested in the turnover are justified, therefore, it can be noted that the enterprise's activity is effective. After analyzing the quality of trade services for the store "Household Goods", which is part of the SPTC "Tomarovsky", we can say with confidence that the store provides a satisfactory level of quality to trade services and, thanks to the proposed ones, will be able to bring the quality of trade services to a new level and increase its advantage in the market of household goods. goods. The analysis revealed such shortcomings as insufficiently high level of staff training. To eliminate this shortcoming, recommendations were developed to improve the skills of personnel. It is proposed to start training staff members under the “Effective Sales Techniques” program, thanks to which the staff will expand their knowledge and acquire the skills to use this technique, which will further increase sales efficiency and provide high knowledge of the quality of trade services. It is also recommended to stimulate employees morally and

56 reward. Even such seemingly insignificant introductions as birthday gifts, certificates of honor will give the staff an impetus to improve the quality of work, which entails a positive impact on the quality of the trading service. It is proposed to introduce technical measures, which will be reflected in the growth of the quality level of trade services. In the Household Goods store, it is recommended to conduct research in the field of consumer demand as often as possible in order to meet the needs of customers and meet the expected level of quality of shopping service. This plays an important role for the company, thus, the store will prove itself as a company that cares about its customers and tries to fulfill all the requirements that customers request. And so it is recommended to purchase left-luggage offices for the convenience of customers, because it is much more convenient to be in the store “easy” than with heavy bags in your hands, this will certainly increase the level of trade service. An integral part of improving the quality of service is the range of goods and set prices, in order for the buyer to be satisfied with the store, it is necessary to set prices for goods lower. Than competitors, but not at the expense of quality. For this, a recommendation has been developed for the analysis of suppliers who use as few intermediaries as possible in their work, because each intermediary increases the price, which adversely affects the price in the store. If the store works with manufacturers of goods, then, accordingly, the price of the goods will be several times lower and it will be a plus for the enterprise that the allowance can be increased, resulting in a positive economic effect, the funds from which can be directed to the development and improvement of quality trade service. The store needs to install new technologies in matters of calculation, for this you need to install a terminal that will reduce the time

57 spent on the purchase, which will have a positive impact on the quality of the shopping service. Summarizing all of the above, we can conclude that if the Household Goods store implements the proposed measures, the level of service quality will begin to grow, the company will take a strong position and provide a high level of trade service quality that will attract new customers.

58 List of used literature 1. the federal law dated February 17, 1999 No. 2300-1-FZ "On consumer protection" (as amended on July 24, 2015). 2. Federal Law of June 19, 1992 No. 54-FZ "On consumer cooperation (consumer societies, their unions) in the Russian Federation" (as amended on April 28, 2000). 3. Abramova L.P. Trade culture [Text]: tutorial/ L.P. Abramov. - M. : Economics, 2014. - 183 p. 4. Avanesov Yu.A. Organization of trade [Text]: textbook / V.G. Avanesov, - M. : INFRA-M, 2014. - 214 p. 5. Averchenko N.N. Quality of trade service [Text]: textbook / N.N. Averchenko. - M. : Economics, 2013. - 172 p. 6. Andreeva O.D. Business technology [Text]: textbook / I. A. Lipsits. - M. : NITs INFRA-M, 2014. - 214 p. 7. Artemenko V.G. Analysis financial reporting[Text]: study guide / V.G. Artemenko. - M. : Omega-L, 2013. - 278 p. 8. Bagieva G.L. Marketing [Text]: textbook / G.L. Bagiev. - M. : Economics, 2014. - 614 p. 9. Bakanov M.I. Analysis of economic activity in [Text]: study guide / M.I. Bakanov. - M. : Economics, 2013. - 163 p. 10. Budyrev V.G. Fundamentals of the quality of trade [Text] study guide / V.G. Budyrev. - M. : KnoRus, 2014. - 237 p. 11. Burmistrov V.G. Organization of trade in non-food products [Text]: textbook / V.G. Burmistrov. - M. : Tamdem, 2014. - 120 p. 12. Butov K.N. financial planning[Text]: study guide / K.N. Butov. - M. : UNITI-DANA, 2013. - 319 p.

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60 27. Lebedeva S. N. Economics of a commercial enterprise [Text]: textbook / S. N. Lebedeva. - M. : New knowledge, 2013. - 240 p. 28. Lomakin O.E. Trade culture [Text]: textbook / O.E. Lomakin. - St. Petersburg. : Karo Publishing House, 2012. - 284 p. 29. Marikova N. D. Business in trade [Text]: textbook / N. D. Marikova. – M.: Prospekt, 2012. – 203 p. 30. Mitina L.A. Culture at the enterprise [Text]: textbook / L.A. Mitin. - M. : Economics, 2013. - 212 p. 31. Noskov N.A. Trade / N.A. Noskov // Trade. - 2015. - No. 3. - P. 19. 32. Orlova P. I. Organization of sales [Text]: textbook / P. I. Orlova. Ed. 4th, revised. M. : New knowledge, 2015. - 295 p. 33. Platonov R.I. Organization of trade [Text]: textbook / R.I. Platonov. - M. : Dashkov i K, 2013. - 287 p. 34. Porter M. International competition [Text]: textbook / M. Porter. - M. : Higher school, 2015. - 142 p. 35. Prykin F. V. Problems of service quality [Text]: textbook / F. V. Prykin. - M. : Omega - L, 2011. - 177 p. 36. Romata E.V. Quality of trade service [Text]: textbook / E.V. Romat. - M. : FORUM: INFRA - M, 2011. - 304 p. 37. Savitskaya B.V. Analysis of economic activity [Text]: textbook / BV Savitskaya. - M. : New knowledge, 2013. - 210 p. 38. Sinyaeva I.V. Commercial activity [Text]: study guide / I.V. Sinyaev. - M. : Yurayt, 2014. - 192 p. 39. Skovorodko A.A. Rights and obligations of the buyer [Text]: textbook / A. A. Skovorodko. - M. : INFRA-M, 2013. - 114 p. 40. Smernykh A.G. Consumer interests [Text]: textbook / A.G. Mortals. - M. : Binom, 2014. - 76 p. 41. Tarasevich V.M. Retail trade [Text]: textbook / V.M. Tarasevich. - M. : Economics, 2015. - 290 p.

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Quality Trade Service Buyer

The service culture is organizational culture aimed at serving customers based on the development certain rules, procedures, practical skills and abilities. For shoppers entering the trading floor, her influence begins with the smile of the salesperson, with the cleanliness and order, with the abundance of goods in the store. The buyer is pleased when a beautiful exterior and interior is created for him, additional services are organized, etc. All this does not arise suddenly, but as a result of long and hard work. 10, p. 154

The culture of service is dictated by the policy of the enterprise, supported by the personnel incentive system and a number of other measures. Today, the understanding of service culture in the narrow sense is widespread, as a set of rules of courtesy, sensitivity, competence, availability of personnel for customers, the level of skill of employees, comfort, aesthetics of service provision, etc. (ethics of behavior), however, this concept should be considered much broader in all its states and in the manifestation of all its elements.

Culture - from lat. cultivation, education, processing. It is generally accepted that culture is divided into material and spiritual, therefore culture includes a combination of material and spiritual goods and values, as well as ways of human activity to create and use them. 8, p. 86

Service culture is an integral part of the general culture of society, and it should be considered as a certain level of development of the trade service process, which is expressed in psychological, ethical, aesthetic, organizational, technical and other aspects. It is produced by every company. The manifestation of a high service culture is determined through the behavior of the staff, who clearly knows how to act in any situation, and what buyers and management expect from him.

The culture of trade service is included in a broader and more complex concept - "trade service" and is closely related to such concepts as "quality of trade service", "trade culture", "level of service". These concepts are based on concern for the buyer, who should be able to acquire everything necessary in the trade with the least amount of time and the greatest convenience. eleven . p.134

The quality of trade services is completely dependent on the level of production of consumer goods in the country and the resources available to satisfy it, and is expressed in the quantity and quality of goods, the conditions for their purchase, the time spent by buyers and the quality of services, and the culture of service. The culture of trade service is determined by the degree of development of progressive forms and methods of sale, the quality of the conditions created for buyers, the quality of trade service management, skillfully presented advertising and information, the professionalism of personnel, the fulfillment of duties by sellers, the culture of communication, and the organization of studying demand. 8, p. 102-103

The main condition for a high culture of trade services is the constant availability of all goods necessary for the population. The growth of the material well-being of the people and their purchasing power makes it necessary to expand the assortment and improve the quality of goods.

Regulatory support for the quality of trade services

A generally accepted document confirming the quality of trade services is a certificate. The certificate certifies that the product complies with a certain quality standard or other normative and technical document.

The Law of the Russian Federation "On Protection of Consumer Rights" regulates relations in the field of consumer protection, establishes the rights and obligations of the manufacturer in the field of establishing the service life, shelf life of the goods, as well as the warranty period for the goods (Appendix 1).

Regulatory documents are documents containing rules, general principles and characteristics that are relevant to certain types of activities or their results and are available to a wide range of users. First of all, these documents include the so-called standards.

The trade service quality assurance system is based on standardization. Mandatory requirements to quality are included in state standards Russian Federation -- standards for products and services.

Useful effect service activities retail trade enterprises is achieved by a peculiar combination of goods and services, re-

Crossroads, March 2005. P. 3.

lyzed end user. Significant differences between goods and services are due to their nature. If the main part of the cost of goods, depending on their quality, is laid in production, separated from consumption, then the quality and cost of trade services are formed in the relationship between the seller and the buyer in the service process, i.e. during the simultaneous production, exchange and consumption of services. This creates the prerequisites for active quality management of the services provided by a trade enterprise, including the regulation and fine-tuning of its material, technical and functional components. The possibilities for the impact of trade on the quality of goods in the sphere of commodity circulation are mostly limited to passive operations of storage, sorting, packaging, etc.

Improving the quality of the trading service is associated with a number of logistical factors, including the size of the retail enterprise in terms of retail space, the volume of retail trade turnover, the number of personnel, the provision of equipment, machinery, etc. The scale effect is manifested in the emergence of prerequisites for organizing additional customer service, mechanization and automation of the labor of workers employed both on the trading floor and in auxiliary operations.

The functional component of the quality of services makes it possible to judge the professionalism of the attendants, their relationship with customers, in particular, courtesy, attentiveness, courtesy, etc. The functional elements of a set of services are considered to be:

• the nature of service contacts (it can be direct on the trading floor or indirect in the form of a "shop on the couch"; regular, episodic or random; with a highly or unpredictable result);
• comfort of the service environment (illumination, presence of noise, odors, temperature conditions, etc.);
• assessment of the subjective feelings of the buyer (prestige, safety, the need to wait, etc.).

A set of services may contain a different ratio of material, technical and functional elements of quality depending on the methods of sale (self-service, built on minimal communication with employees of the trading floor, when selling packaged food products and, conversely, the sale of a wide range of clothes, shoes, knitwear with the active participation sales assistants), product specialization of the retail enterprise (for example, in car dealerships, stores selling complex household appliances, a large share of material elements), type of enterprise (supermarket and any other large store involve television equipment for tracking the hall, computers for tracking movement goods connected to cash registers, etc.).

In terms of the quality and quantity of the services provided, retail trade enterprises differ markedly among themselves. However, a specific service, which includes a certain set of services, always creates a special atmosphere, attracting customers and thereby contributing to an increase in turnover and income. When choosing a store where the buyer is going to make a purchase, he takes into account not only the assortment, quality, prices of goods, but also the level of trading service. Modern stores for sales promotion provide customers with free applications or a gift for the purchased product, benefits and discounts when purchasing subsequent copies, sell more products for the same price, use multifunctional packaging, give out cooking recipes at the time of purchase, demonstrate clothes and shoes on catwalk fashion models, etc.

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