How is the accounting of goods in the group organized okay. Practice report practice report at okay ltd. The history of the O'Key chain of stores
Directory "Nomenclature groups" is one of the key in "1C: Enterprise 8". This is the same reference book, according to which the "assembly" of the financial result of the activity of an economic entity takes place. In this article, Yu.M. Burykin (Kazan State Agrarian University), Ph.D., specialist in accounting in small businesses, gives recommendations on the effective use of the reference book in trading. The material was prepared according to "1C: Accounting 8" (revision 2.0).
Nomenclature groups Nomenclature
Nomenclature groups
As with the previous method, markup indicators can be determined by specific absolute values (0-10%, 10-20%, 20-40%, 40-100%,>
Ways to group item items
In any economic environment, it becomes important which products we sell the most, and what we should pay attention to in order to continue to make a profit, not to lose our customers, and also to increase the volume of goods and services sold. Such an analysis plays an important role in making management decisions.
In the software product "1C: Accounting 8" (rev. 2.0), this feature is implemented in the form of a reference book Nomenclature groups which combines the elements of the directory Nomenclature according to certain criteria chosen by the user.
Let's consider how to use this mechanism to obtain the necessary information on sales, as well as for management and analysis.
Before opening and using the directory Nomenclature groups, it is necessary to determine what grouping of goods and services you need to obtain the necessary information and how to organize it, or in other words, what tasks should be solved using information on the amounts of sales of certain groups of goods and services.
First, you should determine what nomenclature groups are available, and how to divide them for the most complete and accurate subsequent analysis. This process is creative, since it completely depends on the professional opinion of the accountant, his attitude to the specifics of the organization's activities, the types of goods sold and, accordingly, the tasks for the content of the analytical grouping of information assigned to the head of the accounting department.
Consider the ways of dividing the nomenclature into nomenclature groups and the quality of information obtained as a result.
1. The very first and easiest way is generalization to homogeneous groups... It presupposes the unification of the items of the nomenclature into groups based on their physical, consumer properties. For example: needles, threads, buttons can be combined into one item group - sewing accessories. Similarly, you can combine goods into such groups as: leather goods, children's clothing, youth, sporting goods, vegetables, fruits, cigarettes, cigarillos, hookah tobacco, dairy products, etc. Grouping by this criterion will provide information on sales of homogeneous groups goods. This will allow us to assess the profitability of each group and determine the most profitable of them for sale, profitable and circulating. This information will allow you to determine which products should be sold for maximum income, and which should be purchased in a smaller volume.
The advantage of this method of division will be a visual representation of sales for each group of goods and the formation of the share of each group in the total revenue, as well as ease of use. The disadvantage is the lack of information about the most profitable and turnover nomenclature.
2. Division of items by turnover... This method is more complicated, as it involves a preliminary analysis, which will allow each item to be attributed to a group. Groups can be divided by the number of sales (up to 100 units per month, from 100 to 1,000 units, more than 1,000 units), amount (up to 10 thousand rubles, from 10 thousand to 100 thousand rubles, more than 100 thousand rubles) or according to a subjective assessment (high-speed, medium-speed, low-speed). For example, the most traded goods can be combined into one group "high-turnover", and goods with a low turnover - into "low-turnover". At the end of each period, we will be able to assess how much the revenue from the top-selling products, which make up the main profit of the organization, has changed, which will allow us to conduct a more accurate marketing policy for purchases and sales.
This grouping will allow you to generate information and analyze the turnover of each group. If we apply in this case the "three sigma rule" from statistics, then its use in a simplified way would mean that the main products sold should be in the high-circulation group, since they constitute the basis of sales. This, in turn, means: goods belonging to the group of low-circulation and medium-circulation, will bring a small share of income (especially if we have the same mark-up on goods or it does not differ significantly). Therefore, by highlighting and storing the items in groups, depending on the number of sales, in dynamics by months on account 90 "Sales", we receive information about the volume of sales of each group, as well as about changes in the volume of sales. This will allow you to determine the best selling positions and build your marketing policy more accurately.
Thus, the positive side of this division will be the identification of the main products sold, sales trends and changes in the sales structure, which will reveal a drop in demand and find new profitable positions among low-circulation goods. The negative side is the lack of sufficient information on the goods sold and the need for constant analysis, since the items of the nomenclature can change their profitability in each period.
3.Grouping item items according to the markup... According to the author's experience, in every organization (especially a highly specialized one) there are basic goods that are sold with a high mark-up, and there are secondary ones that are worth only for the assortment. The task of every manager in such an organization is to find out how many goods were sold with a large mark-up, how many with a small markup, and how many basic goods. This information will help resolve the question: how actively are the sales of the main goods for which the organization exists, and, accordingly, adjust the marketing policy in order to stimulate sales of the main product, as this will increase the financial stability of the organization by retaining the main customers.
The difference from the previous method is that the margin is not profitability. For example, we can sell cigarettes that are sold in 100 pieces. per day, with a surcharge of 2 rubles. (10%) and cigarette cases, which are sold in 2-3 pieces. per week, with a surcharge of 10 rubles. (fifty %). Then the group of cigarettes will be more highly profitable, and not cigarette cases, since the former provide the main income.
As with the previous method, markup indicators can be determined by specific absolute values (0-10%, 10-20%, 20-40%, 40-100%,> 100%) or by subjective assessment (low markup, average markup, high margin).
The advantage of the method is the presentation of complete information on sales of basic and non-basic goods and their structure in revenue. This allows in the future to assess the overall financial position of the organization and to regulate the pricing policy. The disadvantage is that with such a grouping, there is no information about the goods sold by item elements.
4. When a supervisor asks for as much information as possible about sales or more detailed information, you should combine three or two techniques together... In this case, the accountant will have more work, but, accordingly, more information about sales, which will allow making more balanced decisions aimed at developing the organization's activities.
Mixed grouping of nomenclature elements implies a more detailed classification of the above characteristics into several levels. Each level will be a classification that includes the previous three attributes. An example of such a grouping is presented in Table 1. It should be noted that it is not necessary to separate goods according to the three indicated criteria and such a sequence. It is enough to use two characteristics or select the three most important of the nine received item groups, and combine other items of the item into the fourth item group "Other". This will allow you to selectively receive the necessary information and neglect the rest.
Table 1. Division of the nomenclature into nomenclature groups based on several characteristics
The advantage of this method is complete information in the context of several features and a flexible approach to obtaining the required information (to the question of using only some nomenclature groups). A significant drawback is its labor intensity.
5. Situations are not uncommon when sales largely depend on the choice of suppliers, manufacturer, brand, brand, etc. For example, sales of cement and putty from one manufacturer are significantly higher than another. This testifies to the preference of the buyers of this brand. Accordingly, when purchasing, the assortment of this manufacturer should be expanded. To solve this problem, it is worth grouping according to the selected feature, which is of the greatest importance. Let's call it "grouping on a specific basis".
This method assumes the separation of goods on grounds other than those indicated above. It can be used in a mixed grouping along with other traits.
The advantages of this method lie in the presentation of sales results according to the characteristics that are most important for the organization. As a disadvantage, you can indicate the lack of information about the sales nomenclature.
Create item groups
To quickly solve the above tasks, you need to correctly configure the directory Nomenclature groups... The first step towards its formation will be the creation of the nomenclature groups themselves.
To create the names of item groups, open the menu Enterprise -> Products -> Product groups... In the window that appears, you need to find the reference Nomenclature groups, select it and click OK.
The directory opens in a new window Nomenclature groups, which consists of two parts similar to the reference Nomenclature... All elements of this directory can be grouped, if necessary, by adding a new group. When opening each item in the directory Nomenclature group an additional window appears, which shows the composition of this group from the items of the nomenclature.
Methods for defining an item group for an item item
When assigning an item element to an item group, you should always remember one main rule: only one item group can correspond to one item item. Let's consider ways of assigning an item to an item group.
The first way is through the directory Nomenclature groups... To do this, open the directory Nomenclature groups, select the element to which we want to add the items of the nomenclature, and in the window that appears, using the context menu, select the item Add... In the window Enter value select the items of the nomenclature. Adding is done one element at a time, which can be cumbersome with a large number of elements.
The second way is an individual approach to each item of the nomenclature. The definition of the item group to which the item belongs is in the following order.
First, open the stock list ( Warehouse -> Nomenclature) and select the element whose product group we want to change. We click on it with the left mouse button twice or call the context menu by right-clicking on the element, select the item Change... In the appeared window of the item item on the tab Default(second row from the top) reflects the actual item group that the item belongs to.
To change it, just click on the button Choose(or by line and press F4) and in the already familiar reference book that appears Nomenclature groups choose exactly the element to which it is most suitable. Like the previous one, this method, in the presence of a large number of nomenclature for defining a group or changing it (which is quite common in practice) is laborious. The third method is intended for mass change of an item group.
The third method is to bulk change item groups for item items. To use this method in configurations, special processing is intended, which can be started through the menu Service -> Batch processing of directories and documents.
At startup, a processing window will appear, which, first of all, will show which objects we will consider and modify (tab Selection objects). In this tab, we need to consider which item groups for items of the item have already been defined and which are not defined. For this in the menu Object type choose References... Add the directory that interests us to the bottom window - Nomenclature... Next, we must decide which elements of this guide are of interest to us. For this in the field Selection add Nomenclature group... If in the graph Comparison type we will choose Equals and the value will be left blank, then the items for which the item group is not specified will be selected. If we select a specific group in the Value column, then only those items will be selected whose item group is identical to that specified in this field.
If in Type comparisons we will indicate Not equal, but Meaning if we leave it empty, then all items of the item will be selected, where any item group is indicated.
After defining the selection parameters, press the button Take away, and we will receive a list on the tab Treatment according to our terms and conditions.
In the resulting list, we need to select the positions for which we want to change the item group. To do this, you need to tick off those items that we want to include in one item group. In our example (Fig. 1), we have selected items that satisfy the item group "Household appliances". After the selection in the subgraph Action choose Modify [item group]... On the right, select the desired item group for the marked elements and then click the button Execute.
Rice. 1. Selection results
To confirm your decision, a question will appear: Modify [Item Group]? We press with confidence YES... As a result, a dialog box opens, which reflects the result of the changes.
Similar actions can be performed with any selection result. This method is the most convenient for managing item groups.
Using an item group in sales documents
Entering item groups in documents Retail Sales Report, Sale of goods and services and others occurs automatically according to the specified group in the item item. If there are reasons for changing the nomenclature group, then this can be done directly in the above documents. Let's consider this order with an example.
In documents Sale of goods and services and about retail sales report there is a column Subconto BU(this is provided that income account 90 "Sales" is used when recording revenue).
Accordingly, when posting documents, the postings are made, shown in table 2.
table 2
Account debit |
CONTENT:
Task 1. Familiarization with the trading company and department (section)
1. O'KEY is a dynamically developing retail network in Russia, one of the largest European food retail markets with great potential for further growth. The O'KEY group of companies has 73 shopping malls in the North-West, South, Central, Ural and Siberian regions. The total sales area of O'KEY stores is about 358 thousand sq. M. In St. Petersburg, where there are already 35 stores, O'KEY is recognized as the strongest brand, according to market research conducted by AC Nielsen in May 2010.
The company is presented in the formats of the O'KEY hypermarket and the O'KEY-Express supermarket. The O'KEY hypermarket is organized according to the principle of a classic European hypermarket with a wide selection of various goods and services at affordable prices, its own bakery, a large car parking lot, spacious bright rooms, a children's playground and a full range of additional services: a communications salon, a pharmacy, a bank branch , dry cleaning, cafe. Supermarket "O'KEY - Express" is the convenience of making purchases at affordable prices near the house.
O'KEY offers its customers its own brands of dairy, meat and other products and consumer goods without advertising margins, with reliable quality: no name products, products under the O'KEY brand, Emotion lady, Emotion man and Emotion clothing kids, sporting goods Fire mark, tableware Element ..
History
The company was founded in St. Petersburg in 2001.
- In 2002, the first O'KEY hypermarket was opened in St. Petersburg.
In 2005, the Company began regional expansion: a hypermarket was opened in Rostov-on-Don.
In 2006, the first O'KEY - Express supermarket was opened in St. Petersburg.
In 2007, an international management team came to the Company
led by Patrick Longuet.
In 2008, stores were opened in new federal districts -
Central, Volga and Siberian.
In 2009, the first O'KEY hypermarket was opened in Moscow.
In 2008, the first O'KEY supermarket was opened in Volgograd
2. Practice in the specialty took place in the Oke'y Supermarket located at the address Volgograd, Krasnoznamenskaya street, 9, "Piramida" shopping center
Working hours from 9:00 to 23:00 daily
The supermarket was opened on 13.11.2008
Oke'y supermarkets are stores with a wide range of food and non-food products for home and family at attractive prices. Oke'y offers the lowest prices for basic products, as well as unique promotions. Supermarket trading area: from 1997 sq.m., and the range of goods includes more than 64 thousand items.
The legal status of the company is a Limited Liability Company. The form of ownership is private.
Limited Liability Company (generally accepted abbreviation - LLC) - a business company established by one or more legal entities and / or individuals, the authorized capital of which is divided into shares; members of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares in the authorized capital of the company.
The assortment of goods is part of the trade assortment of goods, which must be constantly on sale.
Industrial assortment of goods - an assortment of goods produced by a separate industry or a separate industrial enterprise.
Trade assortment of goods - an assortment of goods presented in the trade network.
A simple assortment of goods is an assortment of goods represented by such types that are classified according to no more than three characteristics.
Complex assortment of goods - an assortment of goods represented by such types that are classified according to more than three criteria.
The enlarged assortment of goods is an assortment of goods united by common characteristics into certain sets of goods.
Note: A collection of goods is a class, group, type of goods.
Expanded assortment of goods - an assortment of goods represented by varieties of goods.
Assortment profile:
The assortment of goods includes about 64 thousand items: food products, own cooking and baking, clothing, footwear, sporting goods, household goods, household appliances, toys, and children's goods.
O'KEY owns a patented trademark under which products, as well as clothing and sports goods are produced. An interesting offer from the company is its own production "No name", which are packed and decorated with minimal costs. Therefore, the price for them is much lower than for a similar advertised product.
Sales forms in O'KEY.
-sale with open access to the goods;
-preview;
-the sale of goods is made at retail
Labor protection instructions for a commodity expert:
1. General safety requirements.
1.1. A commodity specialist should know
- regulations, instructions and other guiding documents for the organization of the store,
- standards and specifications for goods and materials (inventory items);
- types, sizes, brands, grade and other quality characteristics of goods and materials;
- organization of loading and unloading operations;
- rules and procedure for storage and warehousing of goods and materials, regulations and instructions for their accounting;
- internal labor regulations;
- rules and norms of labor protection, industrial sanitation and fire protection.
1.2. Harmful production factors when working in a warehouse are:
- exposure to dust;
- the possibility of getting injured when moving the load;
- work at low temperatures in the winter season.
1.3. The commodity specialist is obliged to daily monitor the condition of the fire extinguishing means available in the store, maintain them in working order and, in case of a malfunction, inform the store director.
1.4. The commodity specialist is obliged to monitor the condition of electrical equipment, know the rules for its operation, and prevent violations of electrical safety rules when working in a store.
1.5. When performing work, observe the rules of personal hygiene and require this from those working in the store: have a neat appearance, after work, wash your hands with soap and water.
1.6. When carrying out loading and unloading operations, the commodity specialist is responsible for safety and is obliged to require all persons involved in the work to comply with safety rules.
1.7. The commodity specialist is responsible for violation of the labor protection instructions.
2. Safety requirements before starting work.
2.1. Check the provision of working personnel with protective equipment, overalls. Check the readiness of the workplace: the condition of the floors, the availability of free aisles.
2.2. Check the illumination of the workplace, ventilation.
2.3. Check the condition of the locks of the doors, the fasteners that hold them open and closed.
3. Safety requirements during work.
3.1. During the execution of work, control the condition of the incoming cargo, carry out its acceptance and accounting.
3.2. Monitor the implementation of labor protection rules when performing loading and unloading operations, monitor unloading and loading operations.
3.3. It is not allowed to stack goods in a faulty container or in an irregularly shaped package that does not ensure the stability of the stacks.
3.4. It is forbidden to stack the stack close to the stack in order to avoid collapses when disassembling an adjacent stack. Between the rows of cargo in paper bags, there should be a padding of boards.
3.5. It is necessary to take loads only from the top row of the stack, making sure that the middle row is stable.
3.6. When unloading box loads, each place must be carefully inspected to avoid injury. Hammer in protruding nails and ends of metal upholstery.
3.7. It is forbidden to use ladders knocked down on nails without cutting steps into the bowstrings, it is forbidden to work with boxes and other foreign objects.
4. Safety requirements in emergency situations.
4.1. In the event of an emergency during loading and unloading operations, it is necessary to give a STOP command, which must be performed by all workers.
4.2. Make a decision to eliminate the consequences of an undesirable situation and take measures to prevent this emergency situation in the future.
4.3. In the event of a fire, take measures to extinguish it, inform the fire department and take measures to evacuate the inventory items in the store.
4.4. In the event of an injury, provide assistance to the victim.
4.5. In all cases of injuries or emergencies, it is necessary to report them to the management.
5. Safety requirements upon completion of work.
5.1. Put things in order in the back rooms, in the trading floor of the store.
5.2. Close the doors, take measures to make it impossible to open them by strangers, check the condition of electrical equipment, fire-fighting equipment. Return the operating equipment to its original position.
5.3. Wash your hands, take off your overalls.
5.4. Close the utility rooms, store and hand over security.
Conclusion: In this enterprise, all the stipulated rules of labor protection and safety precautions are observed.
3. Exploring the structure of a trade organization
Management structure diagram:
The organizational structure of management is a set of management links that are interconnected and subordinate and ensure the functioning and development of the organization as a whole.
The staffing table in the organization is necessary for the formation of the staffing structure and the total number of the company. The content of the staffing table is standard for all firms - a list of positions, structural composition, staff units, information on employee salaries, monthly wages and available allowances; determined by the bylaws or by-laws of the company.
The staffing table is drawn up in the form of T-3. The Labor Code of the Russian Federation does not provide for the mandatory presence of a staffing table in any company, but according to the decree of Roskomstat, for all forms of ownership, the need to account for primary documentation on accounting for wages applies. Hiring employees under an employment contract (regardless of whether the place of work is the main one or part-time) is based on the staffing table, which must indicate the structural unit and the position of the employee.
TIME TABLE
- it is used to record the use of the working time of employees of the organization, to monitor compliance by employees with the established working hours, to obtain data on hours worked, to calculate wages, as well as to compile statistical reports on labor;
- compiled in one copy by an authorized person, signed by the head of the structural unit, HR employee, transferred to the accounting department;
- notes in the report card about the reasons for non-attendance or part-time work, overtime work and other deviations from normal work conditions should be made only on the basis of properly drawn up documents (certificate of incapacity for work, certificate of fulfillment of public duties etc.).
- to reflect the use of working time for each day, two lines are allocated in the timesheet - one line for marking the symbols of the types of costs of working time, and the other line for recording the number of hours for them;
- accounting of the use of working time is carried out in the report card by the method of continuous registration of attendance and absenteeism for work, or by registering only deviations (absenteeism, lateness, etc.);
- Form No. T-13 “Table of accounting for the use of working hours” is used in conditions of automated data processing. Timesheet forms in the form No. T-13 with partially filled details can be created using computer technology. Such details include: structural unit, last name, first name, patronymic, profession (position), personnel number, etc., that is, the data contained in reference books of conditionally permanent information. In this case, the form of the timesheet is changed in accordance with the accepted data processing technology;
Conclusion: In my opinion, this management structure is built correctly, it is simple and specific.
4. Studying the merchandising approach to the layout of the sales area and the display of goods.
The shape of the trading floor has a T-coal configuration. This form is convenient, because it allows you to rationally place the trade equipment, organize the process of supplying goods to the trading floor, and foresee the movement of customer flows. The entire area of the sales area is subdivided into:
- area for placing commercial equipment; the movement of buyers;
- display of goods;
- area for sellers to work.
The work places of the sellers are located closer to the utility rooms. The equipment in the sales area is located along the walls and is called a linear layout. In order to assess the efficiency of using the retail space, I will find out the installation area ratio and the exhibition area ratio.
Display of goods is a method of placing goods in sales areas and on the windows of trade enterprises. The display of goods is carried out depending on the purpose, forms and properties of goods, for example. by types of products, articles, sizes, etc.
General rules for displaying goods (placing goods):
- the goods must be placed so that each item is clearly visible;
new products are displayed in the most prominent places;
shelves and racks should not be overloaded with goods;
goods should be easy to get off the shelf or showcase;
consumer goods should always be laid out in the same place;
when displaying goods, you need to use design and decoration techniques;
it is not recommended to lay out different types of goods one-on-one, in a stack, etc .;
for ease of use and in order to avoid damage to goods, an unnecessarily large amount of goods on shelves and display cases should be avoided;
the product should be laid out with a label towards the buyer.
Photos of the sales area:
Conclusion: All commercial and technical equipment used in the store meets the economic, ergonomic, aesthetic, technical, sanitary and hygienic requirements.
Layout of drinks
Layout of gastronomic products:
Layout of dairy products:
Task 2. Acceptance of goods in terms of quantity and quality.
In the process of passing the practice, together with the commodity expert and independently, we carried out the acceptance of goods.
The goods delivered to the acceptance area are accepted in terms of quantity and quality. Acceptance of goods by quantity is the establishment of the exact quantity of the goods received and their compliance with the data of the accompanying documents. At this stage, there is a selection of containers for opening, opening of containers, counting the number of units (weighing goods), verification with accompanying documents. Acceptance of goods by quantity is carried out by continuous counting of units, measure and mass of goods in a given batch. The correspondence of the actual availability of the goods to the data contained in the transport, accompanying or settlement documents is checked. These include packing lists, delivery notes and invoices. The invoice contains the number and date of the statement, the name of the supplier and the buyer, the name and a short description of the goods, its quantity (in units), the price and the total amount (including value added tax - VAT) of the goods issue. The waybill is signed by the financially responsible persons who handed over and accepted the goods, and certified with round seals of the supplier and recipient enterprises.
Acceptance of goods for quality is a determination of the value of goods (i.e., their quality), completeness (i.e., the presence of all items included in a given set) and labeling.
At this stage, the goods are moved to the workplace of commodity specialists, the containers are opened, the quality is directly checked and its compliance with the terms of the contract.
When accepting the goods, it is necessary to monitor the presence of a certificate of conformity for the purchased goods or its certified copy, confirming the quality and safety of the product for the health and life of the consumer.
Goods received by the store in terms of quantity and quality are packed in containers, packed and transferred to the storage area. Here they are stacked on racks or in stacks. To prevent damage and ensure the complete safety of goods in the warehouse, appropriate storage conditions have been created. The store has developed a scheme for placing goods, methods of stacking, creating the necessary modes of storing goods, organizing daily monitoring and care of them.
Each group of goods in the Oke'y supermarket is assigned a permanent storage place. Goods that are stored in the warehouse for a long time are placed further from the entrance and, conversely, goods with a high turnover rate, large-sized, with a large volume of receipts and issues are placed closer to the exit.
For storage, goods are placed in various ways, the choice of which depends on the shape of the goods and containers, the mass of each container, the physical properties of goods and other factors. In the Oke'y supermarket, preference is given to such a method of stacking, in which damage to goods and containers is not allowed, warehouses and equipment are used more rationally, and convenience is created to control the state of commodity stocks.
The Oke'y supermarket uses a rack method of storing goods for storage. Goods in outer containers or unpacked are stacked on racks. This makes it possible to more efficiently use the storage capacity, since the goods can be stacked on high shelves.
When storing goods for storage in the Oke'y supermarket, the following requirements are adhered to:
- homogeneous goods must be stacked on both sides of the same aisle;
when stacking goods by hand, they should be placed in the cells of the shelves vertically, so that they are in one or several adjacent sections;
tare places must be laid with marking outward.
Potatoes, vegetables and other bulk cargo are stored in bulk.
For storing salted fish - plastic buckets, wooden and plastic barrels.
The goods stored in the warehouse are constantly monitored and taken care of. Attention is regularly drawn to the condition of the goods, the appearance of signs of deterioration, traces of rodents and insects. The Oke'y supermarket has a constant control of maintaining the optimum temperature and humidity. They strive to prevent sudden changes in air temperature. To measure humidity and air temperature, psychrometric devices and thermometers are used.
1. An examination certificate is a document issued by a competent organization on the basis of a client's application regarding the quality and quantity of products (when conducting a commodity examination) or country of origin (when conducting an examination of the country of origin of goods and their materials).
Drawing up the Act is the final stage of the commodity examination. The examination certificate is one of the main documents that gives the right to make claims regarding the quality of the goods, its non-compliance with the requirements of the contract documents, as well as in the event of its shortage. The expert examination certificate is also recognized as a document of evidence by arbitration organizations, including foreign ones.
The examination certificate is drawn up on forms of strict reporting and consists of three parts: protocol, ascertaining and expert opinion.
When carrying out a commodity examination, the Act contains the following information:
- the number of the examination certificate;
date and place of the examination;
Full name of the expert and the name of the expert organization;
what is presented for examination (name of the product, its quantity, etc.);
the task of the examination - the task received by the expert from the customer is indicated;
name of the manufacturer, supplier, consignor, consignee;
name and number of transport documents and vehicles;
date of delivery of the goods;
storage conditions of goods;
the condition of the packaging;
marking on packaging and on goods;
the amount of goods taken as samples for laboratory and other research;
description of defects and inconsistencies;
expert opinion.
2. Table 2.1
| Content of the question |
Item number of the instruction containing the answer to this question |
||
| Instruction No. P-6 (quantity) |
Instruction No. P-7 (quality) |
||
| 1 |
The procedure for accepting goods from transport authorities |
4 |
3 |
| 2 |
Cases of activation of claims to transport |
5 |
4 |
| 3 |
Terms of acceptance of goods |
9 |
6 |
| 4 |
Documents on the basis of which acceptance is made |
12 |
14 |
| 5 |
The order of actions of the consignee in the event of a discrepancy between the quantity or quality of the goods with the TSD data |
16 |
16 |
| 6 |
Information that should contain a notification to the supplier about the detection of a discrepancy in the quality or quantity of goods with the TSD data |
17 |
17 |
| 7 |
Timeframe for sending notification to the supplier |
17a |
18 |
| 8 |
The period in which the supplier's representative must appear to participate in the acceptance of goods |
17 |
19 |
| 9 |
The order of actions of the consignee in case of failure of the supplier's representative to participate in the acceptance of goods |
18 |
20 |
| 10 |
The composition of the commission for the acceptance of goods in the event that the supplier's representative fails to appear or when attendance is required |
21 |
23 |
| 11 |
Terms of drawing up an act on the established discrepancy in quantity and quality |
25 |
25 |
| 12 |
Information to be contained in the act on the established discrepancy in quantity and quality |
25 |
29 |
| 13 |
Procedure and terms of approval of the act |
26 |
30 |
| 14 |
Documents that must be attached to the act. |
27 |
31 |
3. Terms of acceptance of goods in terms of quantity and quality stipulated by the instructions:
Tab. 2.2
| Supply |
||||
| Nonresident |
Homogeneous |
|||
| For central areas |
For areas of the Far North, remote areas and other areas of early delivery |
At the supplier's warehouses |
at the consignee's warehouses |
|
| Quantitative in a container |
No later than 10 days |
No later than 40 days |
No later than 10 days |
No later than 10 days |
| Quantitative without packaging |
No later than 30 days |
At the time of receiving it from the supplier |
At the time of receiving it from the supplier |
|
| High quality |
No later than 20 days and no later than 24 hours - for perishable |
No later than 30 days and no later than 48h - for perishable |
No later than 10 days and no later than 24h - for perishable |
No later than 40 days and no later than 48 hours - for perishable |
Task 3. Familiarization with the organization of the trade and technological process of the store.
1. Table 3.1 analysis of suppliers for the purchase of goods.
The purchase of goods is an integral part of the commercial activities of the Oke'y supermarket.
The purchase of goods includes:
- study and forecasting of consumer demand;
identification and study of sources of income and suppliers of goods;
organization of economic relations with suppliers of goods, including the development and conclusion of supply contracts;
organization of accounting and control over the progress of fulfillment of contractual obligations.
Contractual relationships with suppliers are of great importance to the company. Therefore, the enterprise is constantly working on the search for new, cost-effective suppliers, and maintaining long-term contractual relations.
2.
3. Correct organization of store supply with goods requires a clear planning of their delivery. For this, schedules of goods delivery are drawn up. They indicate the place of dispatch, mode of transport, days and hours and the name of the imported goods. The schedule is drawn up for a week or a month and provides for an uninterrupted supply of goods in the right quantity, as well as an even load of each department and workplace of the seller. It is of great importance to draw up the correct schedule for the delivery of bread and perishable goods, since they cannot be used to create reserve stocks in the store.
The schedule is usually agreed with suppliers and with a transport company (car depot, garage, horse park). The delivery of bread and bread products to shops and stalls is carried out according to the schedule approved by the city (district) department (department) of trade. The number of bakery products delivered to the store daily is determined by its daily orders given the day before, but not later than a certain hour established by the contract.
In a special book, stores mark the names of the persons who sent and accepted the order. Delivery of bread and bread products, cakes, pastries to shops is carried out by automobile or horse-drawn transport, equipped with closed bodies. Inside the bodies there are slats for trays or shelves for storing baked goods.
Only in exceptional cases, with the permission of local trade and sanitary authorities, is it allowed to transport bakery products by transport without special equipment in baskets and boxes covered with tarpaulins or blankets.
The best way to bring goods to a store is centralized delivery, that is, delivery of goods directly from the supplier to the recipient, bypassing the intermediate buyer's bases, by public transport or by the supplier's own transport.
With a centralized delivery of goods, orders from stores are accepted directly by supplying enterprises or higher-level trade organizations. In this case, the goods are delivered to the store without personal selection by the store representatives. Only new or complex products sometimes require preliminary selection by the store director or department heads.
Table 3.2. Schedule for the delivery of goods to the Oke'y supermarket.
| Product group |
Delivery time |
Provider organization |
| 1. Dairy |
08:00 to 09:00 |
JSC Molsyrkombinat Volgograd region, Volzhsky, st. Karl Marx 54 |
| 2. Meat |
11:00 to 12:00 |
JSC Agrotek Russia, Saratov region, Vokzalnaya 23 |
| 3. Fish |
From 10:00 to 11:00 |
JSC Arnest, Russia, Stavropol Territory, Pyatigorsk, Vetrovskaya 89 |
| 4. Grocery |
From 14:00 to 16:00 |
LLC Agricultural enterprise "Yug", Russia Krasnodar Territory. |
| 5. Non-food items |
From 15:00 to 17:00 |
JSC Bryakofen Russia, Bryansk, Dneprovskaya 1 |
4.Supporting documents
The Oke'y supermarket has shipping documents for all goods. The correctness of their filling is checked upon receipt of goods. Particular attention is paid to the certificate of conformity, quality certificates, veterinary certificates and veterinary certificates. In order for the sellers to notice the violations in the registration of the certificate of conformity when receiving the goods, they are filled out with the rules for filling out the form.
Declaration of Conformity is a document in which the manufacturer certifies that the products supplied by him comply with the requirements of regulatory documents.
The declaration of conformity is registered by an accredited certification body in accordance with the OKP code assigned to this product.
Information to be reflected in the declaration of conformity:
- manufacturer's name and address;
name of the regulatory document (GOST) for compliance with the requirements of which the products are confirmed;
laboratory test report number;
validity period of the declaration of conformity;
Shipping documents (TSD) is a legal reflection and confirmation of the transaction between the sender and the recipient of the cargo. These documents contain the characteristics of the cargo, the name or name of the supplier, the name or name of the buyer, and other necessary information.
The TSD includes: bill of lading, consignment note, invoice, declaration of conformity.
A bill of lading is a document designed to record the movement of inventory items and settlements for their transportation by road.
Consignment note - this is designed to record the movement of inventory items and settlements for their transportation
Declaration of Conformity - a document in which the manufacturer, seller or performer certifies that the products supplied, sold by him or the service provided meets the requirements for mandatory certification of this product or service.
5. Familiarization with the conditions and terms of storage of goods and containers in the store.
Having taken part in the control over the storage regime of food and non-food products, I made sure that the storage conditions meet the established requirements.
On the shelves, the commodity neighborhood is observed, both in the trading floor and in the warehouse. The goods are checked during the expiration date, and the expired goods are removed from the windows, then they must be returned or recycled.
Store goods in the store
| Product groups | |
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How to organize the accounting of goods in retail trade? A question that interests many business owners. When someone is just thinking about starting a business, whether it is a simple grocery or stationery store, a workshop selling auto parts or a pastry shop, an online store or a self-service supermarket, it probably does not immediately occur to him, “But how will I keep records of goods (sales / services rendered / expenses, etc.)? " In fact, even many successful entrepreneurs act, as they say, "the old fashioned way" - they use "notebook and pen" for accounting. Many who came to this site have so far organized their work. However, sooner or later, each owner is faced with one of the following problems: “loss of goods”, shortage, discrepancy in the amounts of income and expense, etc. After the occurrence of such cases, sooner or later, you start thinking about more reliable things, such as the use of modern software products designed to account for goods in trade. At the same time, unfortunately, many do not understand in principle (and often they simply do not want to understand - they refer to employment, family, children, hobbies, eternal "no time") the essence of the process itself - the accounting of goods in retail trade. At the same time, they unconsciously inflict material and financial damage both on themselves and their business. The basics of trade accounting is not the topic of this article (however, in any case, on our website you can read about). Here you can find information on how you can use a simple, but at the same time functional tool for accounting of goods in retail trade - the warehouse program "Light-accounting". Moreover, we will talk about the option when the owner personally keeps records of goods on his home computer. So, one more time. If YOU trade directly from a computer, that is, first, you unsubscribe the goods, then they give them out, then this article is not for YOU. This article discusses - how to organize accounting in trade, for example, products or things, when we cannot use a computer in real time. The computer is in our house. And we want to display the result for the store, there is a shortage or not, which product is better sold, how much we earned. Note that accounting, in this case, can be done in two ways - sum and itemized (or analytical). But the result is always displayed only by conducting an audit in the store or transferring the goods. We never know how much and what we sold, we know how much LEFT! Sum, as the name suggests, is kept by the amount of documents. Everything is very simple, you can even do without a computer, and use a notebook and a calculator. We bought the goods, evaluated them, counted the arrival of the goods at the selling price, recorded them as a plus. They took the proceeds from the store, wrote them down: "INCOME" - "REVENUE" = "BALANCE calculated". In more detail, then this: We made an audit, counted the shortage: "Calculated RESIDUE" - "Actual RESIDUE" = "SHORTAGE". Disadvantages of the sum method:
All these shortcomings are deprived of the itemized (analytical) method, while it is almost the same EASY. Especially when using a simple and intuitive warehouse program "Light accounting"! Let's consider this scheme in more detail. The basic formulas are: Retail accounting scheme1. Register all goods in the WAREHOUSE.Even if YOU don't have a warehouse, create three. Menu item "Reference books", "Warehouses". For example, name them "Central", "Bread department 1 shift" and "Bread department 2 shift". Capitalize all invoices for documents to the "Central". Capitalize normally, that is, with purchase and sale (accounting) prices, suppliers and payment. Warehouse "Central" serves for accounting by suppliers, general (our) cash desk, our bank account. In general, this is "our" virtual or conventional warehouse. The remainder may not be on it, even better if they are not there - it's easier to figure it out! We must write off all recorded goods to accountable persons! For example, "shift 1" is working now. 2. Write down the item for 1 CHANGE.We just go to the consignment notes of the "Central" warehouse and write out the goods in one waybill for the recipient "Bread department 1 shift". 3. Move the item by 1 SHIFT by pressing the keys (F12)As a result of this operation, the program will create a corresponding receipt invoice in the warehouse of the 1st shift, and the goods at the discount prices will appear in the balance. 4. Repeat points 2, 3 for each day of work 1 CHANGE.The goods are accumulated, accumulated and accumulated in the remains of the warehouse of 1 shift. The sum of the balances corresponds to the sum of all goods issued in the report. Moreover, accounting is clearly maintained in terms of quantity and discount prices! Prices are not averaged, as in many programs, the last or first price method is not used. Everything is clear in our program - until YOU yourself overestimate the product - it will be listed in the sub-report at the price at which it arrived! YOU are the master of accounting, not the program. 5. After transferring the balances, write out the goods in one consignment note for transfer to SHIFT 2 and move it to (F12).To transfer the balances, YOU use the inventory sheet. Select the warehouse of the 1st shift, menu item "Operations", "Balances", (F4) - "inventory act". As a result of counting and filling out the sheet, we will receive a document for transferring the balances - 1 shift transfers the goods to the 2nd shift! Even if YOU do not have shifts, the employee transfers the rest to himself! The technology of work in the program does not change! Thus, we draw up a document on the transfer of goods as an INCOME BILL, issued at the warehouse of the transferring shift and transfer the goods to the warehouse of the receiving shift. Everything is logical and corresponds to the actual actions performed during accounting. 6. The rest of the goods must be written out in another waybill, for this press (Insert) and (Ctrl) + (F10). This invoice is the sale of 1 CHANGE during the shift.Everything that is not in leftovers is sold. It turned out the second EXPENDITURE invoice, the amount of which corresponds to the goods sold. It remains only to pay this invoice and display the cash report for the warehouse of 1 shift, where in advance, every day, we wrote down how much revenue we took from the store. The difference between the amount of the invoice paid and the proceeds ultimately gives us a shortage, which we write off to the seller. A paid invoice allows you to calculate profit and analyze sales by group and specific product. As a result, the warehouse of the 1st shift should be empty in the balance - all the goods are either sold or moved to the 2nd shift. The cashier of the 1st shift is also empty - all the money is either handed over in the form of proceeds, or written off as a shortage to the seller. 7. Repeat steps 1-6 for CHANGE 2.The scheme is repeated, only now we move the goods to the warehouse of the 2nd shift. And so in a circle. The change changes every revision. As often as YOU need. Some do it every week, while others do it every six months. This does not change the accounting technology in the program. The more often, the more accurate the analysis of the product, but it all depends on YOU!
Please note that the number of departments and stores does not matter, for each there are two shifts and a separate accounting! Such a scheme makes it easy to revalue goods, move goods from department to department. As reports, "Storekeeper's report" is used for accounting by goods and "Cash register report" for accounting for money. "General report on the company" allows you to assess the work of the entire enterprise as a whole. Study by academic discipline "Strategic management" Analysis of the mission, vision. Completed: 2nd year student daytime department Irina Kuznetsova learning on the educational program undergraduate: "080400 - Personnel Management" St. Petersburg Introduction The relevance of the educational task is due to the need to clarify the vision and mission when developing a strategy, as well as the need to solve professional tasks: identifying the organization's goals that should be planned, methods of ranking and agreeing on goals in the organization's management system. The aim of the study is to develop competence in the academic discipline. The educational goal is to acquire additional skills and knowledge necessary to perform certain work. The object of the research is strategic management in the organization in stores: Auchan, OKEY, Lenta, Perekrestok. Research subject: How vision and mission are presented. When performing this study, we set ourselves the following tasks: 1. Collect evidence, 2. Find contradictions. Account of holding promotions, a wide range of goods, selling goods at low prices, providing a large list of services. In the area of personnel: To train and develop the skills and competencies of the Russian specialists of the company to provide them with maximum responsibility and autonomy up to the possibility of becoming shareholders of Auchan. In the course of our research, we found that the Auchan store has a strategic goal, a strategic vision, and a strategic mission.
The assortment of Perekrestok stores is based on the results of the analysis of consumer preferences, it includes a large number of Russian-made goods We purchase only the highest quality products from the best suppliers We apply innovative trading technologies and the world's best trading practices Perekrestok shops are always conveniently located Strategic vision: In 2013, the intersection plans to expand its retail network in the North - West, at least 20 stores. Plans to enter a new region - the Vologda region. In the field of personnel: The possibility of career growth, the possibility of professional growth, a steadily growing income, compliance with all norms, the labor code, stability. In the course of our research, we found that the intersection store has a strategic goal, a strategic vision, but no strategic mission. O'KEY group of companies General information about the company. O'KEY is a dynamically developing retail network in Russia, one of the largest food retail markets in Europe with high potential for further growth. We are among the leaders in Russian retail, with 83 shopping centers with a total sales area of about 385 thousand m2 in the North-West, South, Central, Ural and Siberian regions of the country. Today, O'KEY stores operate in the 20 largest cities of Russia. Vision: To be a representative of the trade culture of European hypermarkets. Strategic goal: The goal of the O KEY group of companies is to provide customers with the widest range of products, including our own cooking and baking, as well as constantly updated lines of seasonal food and non-food products at low prices. the prices are almost as low as possible. The main competitive advantages of the O'KEY chain are a wide selection of goods and the ability to vary it, taking into account the specifics of demand in certain regions. Hypermarket "O'KEY" is a classic European hypermarket "for the whole family", which is distinguished by: Convenient and advantageous location; Large free car parking; The widest range of products at affordable prices; Various products of our own cooking; Professional management and helpful staff; A full range of additional services. Strategic mission "O" KEY: · Become a popular shopping destination. · Creation of a new range of products under its own brand. The company plans to introduce a whole range of innovative IT solutions that will make it possible to more accurately predict customer demand, increase the efficiency of category management and supply management systems. O'KEY plans to improve the customer feedback system, which allows to adapt the assortment of stores to the needs and taste preferences of residents of a particular region, as well as to intensively develop its own brands. In the course of our research, we found that the Okay store has a strategic goal, a strategic vision, and a strategic mission.
Conclusion: The vision and mission represent long-term strategic decisions, but they are not something immutable, and in the course of real activities, the need for their refinement and development inevitably arises. Vision and Mission: 1. Clarified with a significant deterioration in the economic condition of the organization, the deterioration of the organization's performance is an indicator that the current vision has ceased to correspond to reality - the new operating conditions of the enterprise (the organization's management has "lost its gut", "Feeling" of the environment, new factors that significantly affect the success of the organization ). 2. Developed when creating a new organization. Vision - this component of the plan represents the decisions made - the basic rules of enterprise management, which serve as the rules for making all subsequent decisions (decisions explaining why today it is necessary to manage the enterprise in this way, and tomorrow it will be different). Mission is a more specific concept that defines the place, purpose and role of an enterprise in the overall chain of activities. In the course of our research, we have developed a number of competencies and skills on this training issue. Competence - assessing the results of the organization's activities according to its strategy and learning from mistakes, clarifying and presenting one's vision and mission of the organization, achieving certainty in the list of strategic goals and agreeing on goals in the organization's management structure. Skills - defining the analysis methodology, identifying the causes and obtaining specific results of the organization's activities, the procedure for clarifying the vision and mission, the formulation of strategic goals. Summing up, in 3 stores Lenta, OKEY, Auchan - hypermarkets, which have a convenient and advantageous location, the widest range of goods at affordable prices. Lenta, OKEY and Auchan stores have strategic goals, mission and vision, but there is no mission in the Crossroads. LITERATURE 1. The official website of the hypermarket "Lenta" - [Electronic resource]: http://www.lenta.com/index.php?path=node/107 (Date of treatment 03/09/2013). 2. The official website of the O "KEY" group of companies [Electronic resource]: http://okey-yurga.ru/about/mission/ (Date of treatment 03/09/2013). 3. The official website of the Perekrestok supermarket - [Electronic resource]: http://www.perekrestok.ru/content/partners/about/mission.html (Date of treatment 03/09/2013). Did not find an answer to your question? Look at here
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