Planning Motivation Control

Different definitions of business. Cheat Sheet: Commercial Activities. Benefits of pooling capital

Organization considered commercial activities in market conditions; factors influencing its performance. The role of business entities in the market is characterized. Describes the main forms, methods and tools of commercial activities in the wholesale and retail... The previous edition was published in 2010. For students of the specialty "Commercial activity (commodity science)" institutions of secondary specialized education, students of higher education institutions, trade specialists, entrepreneurs.

A series: University. Students of higher educational institutions

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company liters.

1. The essence and content of commercial activities in the market for goods and services

1.1. Commercial activity as an economic category, its essence and goals

The concept of "commercial activity"

It is important to be clear about the concept of "business" and the relationship with other related categories, such as "business", "entrepreneurship", "marketing" in order to understand the economic meaning and role of commercial activities in the field of business.

Business - a general economic term that characterizes the economic activity of subjects in a certain area of ​​entrepreneurship, which generates income or benefits in the presence of a certain risk.

Entrepreneurship in accordance with the Civil Code of the Republic of Belarus, it represents the independent activity of legal entities and individuals, the product of which is intended for sale to other persons with the aim of making a profit, carried out at its own risk, on its own behalf and under its property responsibility.

Marketing in a broad sense, it is considered as a philosophy, a market concept of entrepreneurship and offers tools, methods, techniques with which you can achieve your goals. These tools and methods are used in commercial activities in the market for goods and services to perform their own functions and operations. There is a direct link between marketing and commercial activity due to the homogeneity of their goals: making a profit through meeting the needs of customers. But there are also differences: marketing acts as a concept aimed at creating a need, demand, incentive to buy, but does not serve the process of buying and selling. This function is performed by commercial activities, through commercial operations that have an absolutely independent meaning and are not covered by marketing. Therefore, it is possible to achieve a common goal and the desired effect using marketing and commerce in combination.

Thus, commercial activity is an independent type of activity, which is based on market laws and principles, manifests itself in various forms and occupies an important place in the sphere of circulation.

The economic literature contains different definitions commercial activities. The term "commerce" (from lat. Commercium - trade) has a double meaning: firstly, it covers the trade sector, and secondly, trade processes aimed at activating and implementing the sale and purchase, accompanied by a commercial transaction, exchange and promotion of goods to the final consumer. In this case, in a market economy, the common medium of exchange is money, and the place of exchange of goods for money is the market, which most fully reflects commercial activity.

On the basis of the foregoing, it is possible to formulate the concept of commercial activity in the market of goods and services, to the greatest extent reflecting its essence and specific features.

Commercial activity in the market of goods and services represents organizational and economic operations that serve the exchange, the commission of acts of purchase and sale in order to obtain profit (benefit) through the best satisfaction of demand.

Commercial activity involves the implementation of a complex of trade and organizational operations and their management. It is based on theoretical and practical knowledge of the organization and technology of commercial transactions.

In order for the exchange to take place, it is necessary to perform interrelated, sequenced actions that provide the organizational, economic, social and legal aspects of the process. These actions are commercial in nature. These include: studying the market and determining the need for goods, searching for suppliers, buyers, concluding contracts, ensuring their fulfillment, etc. Through commercial activities, links are established between manufacturers of goods and end consumers, and exchange is managed. The operations carried out in the course of this activity are of a commercial nature and affect the final results of the work of trade organizations.

The economic nature of commercial activity determines the increase in its role in the development of market relations. At the same time, it is necessary to focus on the following most important characteristics of commercial activity:

It is carried out in the process of exchange of products of labor of economically independent entities;

Promotes the alienation of the products of labor from their owner and for the exchange and satisfaction of other people's needs;

Promotes the exchange, organized according to the laws of economic expediency.

The foregoing emphasizes that commercial activities should be focused on achieving the necessary economic, financial results within the legal framework, and not only on the qualified technical performance of operations serving the process of buying and selling.

The success of a commercial activity is determined by its continuous cycle, which implies the realization of the economic essence:

Optimization of costs in the purchase of objects, equipment, raw materials, the involvement of labor, information, financial and other resources in the formation of the infrastructure of commercial entities;

Formation of the potential for profitability by reducing all types of costs;

Optimization of sales profit through innovative and efficient technologies.

The interruption of this cycle, the inability to achieve the targets identified at each of the listed stages, lead to an increase in commercial risks up to bankruptcy.

The essence of commercial activity

Commercial activity acts as a way to implement commercial relations between market entities, which become dominant in a market-oriented economy. These relations are designed to stimulate production, develop needs, and intensify commodity-money exchange. Therefore, commercial activity, being an objectively necessary category of a market economy, is of priority importance and takes a leading place.

The essence of commercial activity is an integrated approach to organizing a set of commercial processes and operations aimed at performing commercial functions in the implementation of commodity-money exchange at all its phases.

As noted above, commercial activities include processes and operations of an organizational, managerial, legal and economic nature. It does not cover technological operations performed along the entire path of movement of goods from production to the consumer, such as loading, unloading, packaging, packaging, storage, sorting, preparation of goods for sale. These operations reflect the technology of trading processes. Commercial activity and the technology of trading processes are interrelated, but each of them has its own place and function.

There can be no technology without commercial activity, just as commercial activity cannot be realized without technology. These disciplines form the system for the functioning of the trading industry. Commercial activity takes place not only in the trade sector, but also in the manufacturing, in the service sector, in the market for intellectual property, technology, and securities. It is based on the organization and management of commercial processes.

Commercial process means the sequential execution of operations that provide the organizational, economic, social, legal aspects of commodity-money exchange.

The set of specific operations depends on which stage of the exchange the commercial process serves and according to what scheme the exchange is carried out. For example, in the presence of intermediaries, the path of movement of commodity-money exchange is as follows: manufacturer → one or several wholesale intermediaries → retail trade → final consumer, and in their absence: manufacturer → final consumer without intermediaries. Commercial transaction is an important component of commercial activity, which is a set of techniques and methods that ensure the functioning different stages commodity and money exchange. All commercial operations can be divided into main and auxiliary ones. Some of them have specific features (for example, exchange, auction operations).

Thus, commercial activity consists of commercial processes and operations that take place in the process of interaction of market actors in order to ensure the effective exchange of goods and services.

Commercial activity as a function provides consistency and complexity, integrating the organizational and managerial, financial and economic, legal aspects of the entire exchange system, in order to achieve the greatest efficiency, profit. In a market economy, such a function is a priority, as it is able to ensure consolidation in the market, competitive advantages, and prevent bankruptcy. It ensures success not only in the national market, but also in foreign markets, serving the international exchange. It is necessary to study the specifics, advanced achievements in this area and use all the best in practical work.

Purpose of commercial activity

The main purpose of commercial activity is to make a profit. It can be implemented in various spheres of activity: production, trade, financial, stock exchange, intermediary, etc. Most often, subjects are forced to engage in several types of activities, diversify them in response to market changes.

Despite the fact that in the conditions of development of market relations the role of commercialization (making a profit) is increasing, the solution of social problems is also important. On the part of the state, a system of economic levers must be determined that ensures the solution of social problems while creating favorable conditions for effective commercial activity. This type of activity should be beneficial to everyone who is engaged in it, ensure the active development of the economy and a sufficient flow of funds to solve social problems.

At the same time, making a profit is also an intermediate goal for both merchants and the state. Profit is needed to satisfy certain needs, to solve the set tasks, to achieve the set goals, to ensure innovative development. If consumption intensifies, then production develops, and the economy as a whole revives. Needs are the driving force of commercial activity: no need - no demand, need for the production of goods; no profit - no investment, no development. Therefore, commercial success lies in the search and formation of needs and the most effective ways to satisfy them. This is done through the implementation of acts of purchase and sale. It is important to keep track of how much profit is generated and how it is used. Commercial goals must be achieved not at any cost, but through the implementation of the most effective commercial solutions.

1.2. The role of business in a competitive environment

Prerequisites for the change in the role of commercial activity in the new economic conditions

In a market economy, in the implementation of commercial activities, economic management methods should be used to a greater extent, focused on making a profit through meeting consumer demand.

The creation of favorable conditions for the development and improvement of commercial activities, which plays a significant role in the socio-economic development of the country, is facilitated by Directive No. 4 of December 31, 2010 "On the development of entrepreneurial initiative and stimulation of business activity in the Republic of Belarus", which provides for the development of fair competition, increasing quality of legal regulation and responsibility of business entities, creation of equal working conditions on the territory of the common customs space of Russia, Belarus, Kazakhstan.

In this case, in order to adapt commercial activities to market conditions, it is necessary to form prerequisites, most favorable for active development commodity-money relations. The most important of them are:

Legal equality of all forms of ownership;

Economic independence of economic entities of the market, their responsibility for the results of their work;

Freedom to enter the market;

Demonopolization, denationalization, ensuring the appearance on the market of a large number of competitors, creating conditions for healthy competition;

Free pricing balancing supply and demand;

Sustainable financial system;

Openness of the economy;

Market infrastructure development.

The creation of a market mechanism takes a long time to implement reforms. It is important to correctly define the role of the state in the formation of market relations, the degree and forms of participation. This role should manifest itself:

Improving the legal framework conducive to the development of market relations;

Stabilization of the economy;

Use of an efficient tax and credit system;

Customs policy;

Protecting competition;

Consumer protection;

Formation of a mechanism for managing natural and raw materials resources, ensuring their effective use and growth.

Directions for improving commercial activities

As market relations develop, it becomes necessary to improve commercial activities in the following way:

Adapt commercial functions, operations to market conditions;

Form the competitive advantages of the product, concentrate efforts by improving sales methods and service support;

Calculate commercial risks and take proactive measures to reduce them;

Constantly improve the qualifications of employees of commercial services, providing a creative, innovative approach to solving tasks;

Use strategic approach to the organization of commercial activities, ensuring its dynamic development for a long period;

Effectively meet existing needs, generate new ones, develop demand, search for additional market segments, create competitive advantages;

Achieve profitability through the best possible satisfaction of consumer demand while reducing costs.

The use of principles, tools and methods of marketing in its organization contributes to increasing the efficiency of commercial activity. This will orient the commercial activity towards specific consumers, their requirements for goods and sales. This approach allows you to achieve your goals while reducing costs and business risks.

Consider the features of commercial activities based on a marketing concept.

Trading organizations that operate in market conditions are forced to apply other methods to generate profit - the main commercial goal. This goal can be achieved primarily by identifying, shaping and meeting the needs of buyers. To solve this problem, it is necessary to pay more attention to marketing research, analysis and use of the information obtained to justify commercial decisions.

If a trade organization aims to achieve profit and a stable position in the market, then it is forced to apply the most effective tools and methods that marketing offers. The tougher the competition, the more actively and competently it is necessary to do this. Competition forces you to constantly improve your business with an innovative approach.

Commercial activity in market conditions with a high level of market saturation with goods should be aimed at a comprehensive study of the market and consumer requirements for goods and services, effective management of commercial processes. To do this, it is necessary to use market mechanisms for managing commercial activities, economically substantiate the commercial decisions that are made that ensure the fullest consideration of the interests of specific consumers and satisfy them at the lowest cost.

In a competitive environment, it is not enough to pay attention only to the product and its quality; it is very important to strengthen the commercial and marketing support of the product, which is an active means of competition in the market.

The use of tools of the marketing concept in commercial activities in the new economic conditions will increase its efficiency, ensure the formation of competitive advantages, and the solution of strategic tasks. This is exactly what practical significance marketing when applied in commercial activities in the consumer market in the new economic environment.

Factors determining the development of commercial activities

Commercial activity is carried out in a specific environment, under the influence of which the tools and methods used to solve the assigned tasks change. This makes it necessary to identify the factors that have the most significant impact on commercial activities.

The factors that determine the development of commercial activities can be divided into external and internal.

TO external factors, independent of trade organizations include:

Liberalization of the economy;

Economic development trends;

The degree of development of commodity-money relations;

Income level, rate of their growth;

Taxation and financing system;

Legislative base, its stability and loyalty to business;

The degree to which the external environment is favored for the development of commercial activities;

The degree of diversity of organizational and legal forms of commercial entities operating in the market, forming a competitive environment;

Trends in the development of foreign economic relations.

Internal factors, which depend on the activities of trade organizations are:

The degree of efficiency and adaptation to real conditions of forms and methods of work with subjects of commercial relations and consumers;

Scale of commercial activity;

The structure of the commercial apparatus, its qualifications, performance;

The effectiveness of the commercial strategy;

Innovative commercial solutions;

The use of modern achievements, best practices in the organization of commercial activities.

1.3. Principles, functions, tasks of commercial activity in modern conditions

Business Principles

Principles commercial activities are basic provisions, rules that reflect its nature and emphasize the features of its organization in the market for goods and services. They are based on the laws of the market and are fundamental in organizing relationships between commercial entities.

Commercial activity in a market economy is based on the following principles:

Economic freedom of business entities;

Competitiveness;

Adaptability;

Risk reduction;

Efficiency.

Principle economic freedom assumes that the subjects of commercial activity are free to choose partners in commercial transactions, forms and methods of interaction with them, independently determine the volume and structure of purchases, terms of supply, and mutual responsibility. The implementation of this principle is possible only in market conditions, when there are no limits, funds, quotas, attaching buyers to suppliers, distribution plans for goods and other administrative measures. Refusal from them forces business entities to expand and intensify their initiative in commercial activities and to take responsibility for the validity of decisions made.

Principle competitiveness lies in the fact that in a market economy there are many sellers with an identical assortment of goods and buyers have a choice, which intensifies the competition. Competitors are forced to fight for their market share, for their consumers, which puts them in front of the need to find ways to stand out using both price and non-price methods, improve commercial activities, perform commercial operations better than competitors, and provide themselves with competitive advantages in the market. The implementation of the principle of competitiveness gives dynamism to commercial activities, makes it necessary to respond quickly to customer requirements and changes in market conditions. To implement it, it is necessary to substantiate and predict the results of commercial activities on the basis of deep knowledge, analysis and consideration of market factors. The foundation on which this work is built must ensure the stable development of the trade organization, its stable financial position in the market.

Adaptability as a principle of commercial activity, it expresses its ability to adapt to market conditions, timely and adequately respond to its changes. This requires the development of forms and methods of managing commercial activities in line with the market environment and changing market conditions. A necessary condition for the implementation of this requirement is the decentralization of the regulation of commercial activities, the provision of maximum economic and creative freedom to the subjects of commercial activities.

Risk reduction is an integral principle of commercial activity. There are many commercial risk factors. Commercial activity is carried out in conditions of uncertainty, dynamic market conditions, changing legal framework, lending system, taxation and other variables, which the subject of commercial relations often cannot influence, but is forced to look for ways to minimize risks. The search for acceptable solutions is an important component in increasing the efficiency of commercial activities, forcing specialists in this field to look for extraordinary, innovative solutions.

Efficiency commercial activity is associated with the need to make a profit through the development of new markets, increasing sales, accelerating the turnover, optimizing the assortment, improving the service culture, creating a positive image, making sound commercial decisions. The implementation of this principle should be approached in a differentiated manner: in some markets immediate results are needed, in others one should work for the future, to the detriment of today's results. We must not forget about social efficiency, health, environment, safety, service culture. Ultimately, commercial activity should bring profit to business entities.

Business functions

As already noted, commercial activity in the new economic conditions is based on the laws of the market, which determines it. functions.

The concept of commercial activity in a market economy presupposes a clear justification of its strategy and the development of effective implementation tactics.

Based on this concept, commercial activities should perform the following functions:

Justification of the behavior of a trade organization in the market, increasing influence on it in order to optimize the assortment and profits, increase competitiveness, the level of trade services;

An integrated approach to the organization of commercial activities, ensuring the effective work of all divisions of the trade organization;

Management of purchase and sale in order to ensure the economic interest of all participants in the commercial process, the stability of economic ties;

Study and development of potential needs, markets, segments in order to form competitive advantages;

Adaptation of commercial activities to the market environment in order to timely and adequately respond to its changes;

Optimization of costs associated with commercial activities, preparation, commercial transactions.

Business objectives

In the process of commercial activity, both economic and social tasks. The goal is to make a profit, which also serves as a means for solving other equally important tasks, including social ones, and presupposes a high economic training of a specialist in commercial work.

The main objectives of commercial activities are:

Formation of relations between economic entities in the market on a mutually beneficial basis;

Enhancing the role of supply contracts, strengthening contractual discipline;

Development of stable direct economic ties, increasing their efficiency;

Protection of consumers' interests, ensuring their priority;

Introduction of progressive methods of wholesale and retail trade;

Raising the level of work on the study of demand, economic justification of the need for goods;

Improvement of the mechanism for managing commodity resources, supply and demand, the formation of a competitive assortment;

Promotion of sales of goods, maintenance, provision of additional services;

Timely and adequate response to changes in the market.

Achieving a positive business outcome requires an effort to build the sales organization's advantage in any situation, even if it is successful in the marketplace. Commercial work should be carried out actively, to ensure a systematic increase in the volume of sales of goods and services while ensuring the profitable operation of the trade organization.

1.4. Subjects of legal relations and objects in commercial activities

Proceeding from the fact that the implementation of commercial operations is a management activity, it is assumed that there are subjects that carry out it, and the objects to which this activity is directed. The most favorable conditions for the development of commercial activities are equality of subjects of all forms of ownership, voluntary, mutually beneficial interaction of subjects operating in the market, free pricing, economic responsibility for decisions made, fair competition, balance of the role, functions and tasks of the state and commercial entities.

To understand the mechanism of relationships between participants in the market for goods and services, let us consider the main components of this system. These include the subjects and objects of commercial legal relations involved in wholesale and retail trade in certain territories. With their help, the circulation of goods in the commodity markets is ensured through purchase and sale, which serves commercial activity.

Characteristics of the subjects of commercial legal relations of the consumer goods and services market

According to the Civil Code of the Republic of Belarus (Art. 46), economic entities by their legal status can be commercial and non-commercial organizations. Commercial are organizations that consider making a profit as the main goal of their activities and distributing it among the participants. Non-profit organizations are considered that do not have the goal of making a profit and distributing it among the participants (public, religious organizations (associations), charitable foundations, etc., which are created to achieve social, environmental, charitable, cultural, educational, spiritual goals).

The legal status of organizations is determined depending on who and in what amount is responsible for the obligations, who has the right to conclude contracts on behalf of the organization, what is the taxation of profits, reporting forms, the procedure for liquidation and other extremely important issues when establishing business relations with partners on the market.

The subjects of commercial legal relations are the parties entering into contractual relations for the sale and purchase of goods or the provision of services.

Consider entities that pursue commercial goals.

As subjects of commercial legal relations in trade legal entities and individual entrepreneurs engaged in trade and registered in the prescribed manner (STB 1393-2003 "Trade. Terms and definitions"). They are endowed with the right to carry out commercial transactions in accordance with the legislation of the Republic of Belarus.

Legal entities - organizations that own, economic or operational management of separate property, bear independent responsibility for their obligations, can on their own behalf acquire and exercise property and personal non-property rights, perform duties, be a plaintiff and a defendant in court, have passed the state registration as a legal entity or recognized as such by a legislative act. Legal entities must have an independent balance sheet (Article 44 of the Civil Code of the Republic of Belarus).

Individual entrepreneurs are individuals (citizens) engaged in entrepreneurial activities without forming a legal entity from the moment state registration as an individual entrepreneur (Article 22 of the Civil Code of the Republic of Belarus).

The mechanism for regulating relationships between business entities in trade should be considered as an integral part of the general mechanism for regulating legal relationships between business entities in the market as a whole. It includes the following components:

Legal relations with government bodies of all levels;

The relationship of organizations, enterprises with each other;

Legal norms for the organization of economic relations;

Legal relations in the arbitration of commercial disputes.

Subjects of legal relations of commercial activity can be created in the following organizational and legal forms (Article 46 of the Civil Code of the Republic of Belarus):

Business partnerships and companies;

Manufacturing and consumer cooperatives;

Unitary enterprises;

Peasant (farm) households.

It is allowed to create associations of commercial organizations and (or) individual entrepreneurs in the form of holdings, associations and unions, state associations.

The main differences between the above forms are in the ownership of capital, separate property, which can be owned, economic, operational management, as well as in the appropriation and distribution of profits, liability for obligations.

Business partnerships and societies commercial organizations are recognized with a charter capital divided into shares (shares) between the founders (participants). The property created at the expense of the founders' contributions, as well as produced and acquired by them in the course of economic activity, belongs to the partnership or society on the basis of ownership (Article 63 of the Civil Code of the Republic of Belarus).

Business partnerships can be created in the form of a full and limited partnership.

The partnership is complete in the event that, in accordance with the agreement concluded between them, all participants (general partners) are engaged in entrepreneurial activities on behalf of the partnership and jointly and severally bear subsidiary liability with their property for the obligations of the partnership (Article 66 of the Civil Code of the Republic of Belarus).

Limited a partnership is considered, in which, in addition to general partners, there are one or more participants (investors, limited partners) who bear the risk of losses associated with the activities of the partnership, within the amount of their contributions, and do not take part in the partnership's entrepreneurial activities (Article 81 of the Civil Code The Republic of Belarus).

TO business entities include: limited liability companies, additional liability companies, joint stock companies, subsidiaries and dependent business companies.

Limited Liability Company (LLC) is established by two or more persons. The number of participants must not exceed the limit established by legislative acts, otherwise the company is subject to reorganization within a year. The authorized capital of the LLC is divided into shares of the sizes determined by the founders. The 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 contributions (Articles 87–93 of the Civil Code of the Republic of Belarus).

Additional Liability Company (ALC) is established by two or more persons. The authorized capital of the ALC is divided into shares, which are determined by the constituent documents. The participants of such a society jointly bear subsidiary liability for its obligations with their property within the limits determined by the constituent documents, but not less than the size established by the legislative acts of the Republic of Belarus. In case of economic insolvency (bankruptcy) of one of the participants, his liability for the obligations of the company is distributed among the other participants in proportion to their contributions, unless a different distribution procedure is provided for by the constituent documents of the company (Article 94 of the Civil Code of the Republic of Belarus).

Joint Stock Company (JSC) has a statutory fund, divided into a certain number of shares with the same par value. Shareholders (members of a joint-stock company) are not liable for its obligations and bear the risk of losses associated with its activities within the value of their shares (Article 96 of the Civil Code of the Republic of Belarus). The following organizational forms of joint stock companies are possible:

An open joint stock company (OJSC) is characterized by the fact that its participant can alienate the shares belonging to him without the consent of other shareholders to an unlimited number of persons. Such a joint-stock company has the right to conduct an open subscription to the shares issued by it and their free sale under the conditions established by the legislation on securities. In the event of the placement of additionally issued shares at the expense of the own funds of this company and (or) its shareholders, as well as in other cases stipulated by legislative acts, the OJSC may carry out a closed (among a limited circle of persons) placement of additionally issued shares (Article 97 of the Civil Code of the Republic Belarus);

Closed joint-stock company (CJSC) is a company, a member of which can alienate its shares only with the consent of other shareholders and (or) a limited number of persons. CJSC has the right to carry out only a closed (among a limited circle of persons) placement of additionally issued shares. Shareholders of CJSC have preemptive right purchases of shares sold by other shareholders of this company (Article 97 of the Civil Code of the Republic of Belarus);

Subsidiaries and dependent business entities.

Daughter is recognized economical society if another (main) business company or partnership has the force of prevailing participation in its authorized capital, or the strength of prevailing participation is determined by the agreement concluded between them. In this case, the decisions of the main company (partnership) are decisive. A subsidiary company is not liable for the debts of the parent company (partnership). The parent company is liable jointly and severally with the subsidiary for transactions entered into by the subsidiary on the instructions of the parent company. In case of bankruptcy subsidiary through the fault of the main company, the latter bears subsidiary liability for its debts (Article 105 of the Civil Code of the Republic of Belarus).

Addicted a business company is a company if another business company has a share (shares) in the authorized capital of this company in an amount corresponding to 20% or more of the total votes that it can use at the general meeting of participants of such a society (Article 106 of the Civil Code of the Republic of Belarus).

Production cooperatives (artels) are commercial organizations. Their participants are obliged to make a property share contribution, take personal labor participation in the activities of the production cooperative, bear subsidiary liability for its obligations in equal shares or in the amount established by the charter, but not less than the amount of the received annual income in the production cooperative (Article 107 of the Civil Code of the Republic Belarus).

Unitary enterprise (UP) a commercial organization is recognized that is not endowed with the ownership right to the property assigned to it by the owner. The property of a unitary enterprise is indivisible and is not distributed by contributions (shares, shares), including among the employees of the enterprise. In the form of unitary enterprises, state (republican or communal) unitary enterprises (their property is in state ownership) and private (their property is in the private ownership of an individual or legal entity) can be created. Distinguish between unitary enterprises based on the right of economic management and on the right of operational management (state enterprise).

Property republican unitary enterprise (RUE) is owned by the Republic of Belarus and belongs to the UP and operational management.

By the decision of the Government of the Republic of Belarus, on the basis of property in republican ownership, a unitary enterprise based on the law operational management, so called state enterprise, the constituent document of which is the charter approved by the Council of Ministers. The Republic of Belarus bears subsidiary liability for the obligations of a state-owned enterprise in case of insufficiency of its property. The state enterprise can be reorganized or liquidated by the decision of the Government.

Property communal unitary enterprise is owned by an administrative-territorial unit and belongs to such an enterprise

Property private unitary enterprise is privately owned by an individual (joint property of spouses or a peasant (farm) economy) or a legal entity and belongs to such an enterprise on the right of economic management.

Property subsidiary unitary enterprises is owned by the founding owner and owned by a subsidiary on the right of economic management(Article 113115 of the Civil Code of the Republic of Belarus).

Peasant (farm) economy is a commercial organization created by one citizen (members of the same family) who made property contributions for the implementation of entrepreneurial activities for the production of agricultural products, as well as for its processing, storage, transportation and sale, based on his (their) personal labor participation and the use of a land plot in accordance with the legislation on the protection and use of land. A peasant (farm) economy is responsible for its obligations with all property belonging to it (Articles 115-1, 115-2 of the Civil Code of the Republic of Belarus).

To improve the efficiency of management of state-owned enterprises, one can resort to the separation of management and economic functions by creating associations(including with the participation of foreign capital), associations, unions, financial and industrial groups, holding companies, determined by the legislation relating to such groups. The first document that legally regulates the creation of holdings (holding companies and other business groups) in the Republic of Belarus is the Decree of the President of the Republic of Belarus dated December 28, 2009 No. 660 "On some issues of the establishment and operation of holdings in the Republic of Belarus." A holding, unlike business groups, not being a legal entity, is an association of commercial organizations (holding participants), in which one of them ( Management Company) has the ability to influence decisions made by other commercial organizations - members of the holding ( subsidiaries holding). Appear cooperatively integrated associations, including the production of agricultural products, their processing and trade (for example, the Grodno Association of Grain Products, the cooperative farm "Snov", etc.).

The variety of business entities allows the development of market infrastructure and the formation of the most favored nation environment for effective commercial activities. The subjects of commercial relationships can be both public and private, carry out their activities individually and collectively.

Subjects of the state form of ownership (republican and municipal) occupy a leading place, which requires an increase in the efficiency of their commercial work ensuring quick adaptation to the market situation.

The development of market relations determined the growth of subjects of commercial legal relations based on private property. This process is most active in the trade industry. On the basis of private property, both individual citizens and their collectives (enterprises, organizations) conduct commercial activities.

Enterprise the property complex used for carrying out entrepreneurial activity is recognized as an object of law. An enterprise as a whole or its individual parts can be an object of purchase and sale, pledge, lease and other transactions (Article 132 of the Civil Code of the Republic of Belarus).

Firm - it is a generic name used to refer to many organizations (enterprises) engaged in commercial activities for the purpose of generating profit. They can have different volumes of activity, or they can be very small.

Those who are not owners can also engage in commercial activities. For example, there are intermediaries in the market who do not take ownership of the goods, do not own the property, but extract profit from their activities and appropriate it. They are also participants in commercial activities, performing specific operations.

As subjects of commercial relations in the market of the Republic of Belarus there are industrial enterprises and trade organizations of various forms of ownership and departmental affiliation.

With the development of market relations, the organizational and legal forms of entities engaged in the implementation of commercial activities are improving and becoming more diverse. More favorable conditions are being created for the revitalization of small and medium-sized businesses. Persons engaged in commercial activities without forming a legal entity can use the right provided by the Civil Code of the Republic of Belarus, create simple partnerships. In this case, two or more persons conclude an agreement on joint activities, pledging to combine their contributions and act jointly without forming a legal entity (after registration and obtaining a license, if required by law) to make a profit within the legal framework.

Trade is subdivided into internal and external. Domestic trade is carried out on the domestic market of the country and includes wholesale and retail trade.

In the trade sphere, commercial activities are carried out by state and private trade organizations.

TO state include trade organizations of ministries, departments, committees: Ministry of Commerce, Ministry Agriculture and food, the Ministry of Transport and Communications, the Ministry of Health, the Ministry of Communications and Informatization, etc. In the consumer market of the Republic of Belarus as state actors commercial operations are performed by a number of concerns subordinate to the government:

Belarusian State Concern for Oil and Oil Products (Concern "Belneftekhim");

Belarusian state concern for the production and sale of light industry goods (concern "Bellegprom");

Belarusian State Concern Food Industry(concern "Belgospischeprom");

Belarusian production and trade concern of the forestry, woodworking and pulp and paper industries (concern "Bellesbumprom"), etc.

They carry out wholesale and retail trade, including through their network of branded stores.

Participants of commercial activity (legal entities and individuals) work in the market with private ownership. In the trade industry, their number is increasing. Among them, it is necessary to highlight the economic entities of consumer cooperation, cooperatives, individual entrepreneurs (individuals), organizations and enterprises with foreign capital.

The subjects of commercial legal relations can be unions of entrepreneurs. Unlike firms (enterprises), the purpose of their activities is not to make a profit, but to represent and protect the interests of their constituent groups of entrepreneurs in government bodies, to assist and support in the expansion of their activities. They can provide advice, assistance in training, standardization and certification of products, etc. They are created in the form of unions, associations, federations, etc., can be sectoral (for example, in the chemical industry) or unions by type of activity (in industry, trade, etc.).

As a rule, unions of entrepreneurs do not act on the market as an economic entity, but nevertheless, on behalf of trade organizations and industrial enterprises - members of the union, they can do this.

The parties entering into a contractual relationship for the purchase and sale of goods or the provision of services may be government bodies(various ministries and departments). They do not consider the main goal to enter directly into economic relations, and in most cases they are representatives and defenders of the interests of their organizations and enterprises and can carry out direct purchase and sale operations on their behalf. As an example, we can name the ministries of agriculture and food, health, and industry.

Situations are possible when in the relationship for the sale of goods and services, enter public organizations. It can be international organizations UN systems that act as large buyers of goods, medicines, medical equipment, services, etc., in the implementation of some international programs (for example, when providing assistance to victims of accidents, natural disasters). In addition, such public organizations as the Society of Hunters and Fishermen, the Union of Artists, the Society for the Conservation of Nature, the Society for the Disabled, the Defense Sports and Technical Society, the Dynamo Sports and Sports Society, the Society of the Deaf, and the Association of the Visually Impaired and etc.

The subjects of commercial legal relations of the Belarusian Republican Union of Consumer Societies ("Belcoopsoyuz") are: own manufacturing enterprises, co-production companies, wholesale, wholesale and retail, retail organizations, markets, unitary enterprises.

Own enterprises consumer cooperatives are mostly engaged in the production of food products (bakeries, agricultural processing enterprises, sausage shops, mini-factories for the production of drinks, ice cream, etc.).

Coopzagotprom buy and sell fruits and vegetables, nuts, honey, mushrooms, fur and leather raw materials, etc. Their activities should provide a high level of trade services rural population in accordance with the Program for Rural Development and Rural Entrepreneurship. The interaction of consumer cooperation organizations with personal subsidiary and peasant (farm) farms will create conditions for ensuring sustainable economic growth of consumer cooperation and improving the quality of life of rural residents.

Wholesale, wholesale-retail and retail business entities carry out active commercial activities in the market of goods and services.

V wholesale trade such entities are wholesale organizations with their own infrastructure (wholesale depots, warehouses, refrigerated warehouses, fruit and vegetable stores, wholesale food markets, etc.).

V consumer cooperation an important place is occupied by such subjects of commercial activity as republican, regional, interdistrict and district wholesale bases, refrigerators, storages, unitary trade organizations and enterprises that purchase goods, seasonal agricultural products, printed products (regional business books) for subsequent wholesale and uninterrupted supply of retail trading network its area of ​​activity.

In the sphere trade mediation commercial activities are carried out by exchanges, auctions, agency organizations, distributors, consignees, brokers, brokerage firms, leasing, factoring companies, etc.

TO wholesale and retail organizations include business entities that combine the functions of wholesale purchases and retail goods directly to end consumers for personal use. For example, the Trading House as a subject of commercial relations is a diversified organization that carries out wholesale and retail trade in a wide range of goods and services. Its functions, in addition to direct transactions of purchase and sale, include credit and financial transactions, as well as various services.

V retail commercial activities are carried out by trade organizations through stores of various formats, enterprises Catering, pharmacies, facilities for the sale of printed materials, etc.

Consumer cooperation retail trade organizations that carry out commercial activities include regional consumer societies, cooperative stores, unitary enterprises, etc.

Consumer cooperation trade organizations, in addition to sales and purchase operations, may also carry out other types of activities.

Objects of commercial transactions in the consumer market

Objects of commercial transactions how management activities in the consumer market are goods and services. Let's consider them in more detail.

Product is a product of labor that satisfies any needs of the buyer, intended for exchange in the form of sale and purchase. Thus, a commodity includes any thing that is not limited in circulation, freely alienated and transferred from one person to another under a sale and purchase agreement.

Service - the result of the activity of the subject of commercial relations, aimed at assisting buyers in making a purchase, delivering goods and in the process of use, in order to meet the needs of buyers and increase the competitiveness and commercial result.

The active saturation of the market with goods and services, their diversity and the strengthening of consumer requirements for them determine the need to improve commercial work.

Management of a product as an object of commercial legal relations involves the systematization of information about it and the use of this information when making strategic and tactical decisions.

Services are very diverse and complex as an object of legal relations in commercial activities. The requirements for them from consumers are systematically growing, they become an important component of the competitiveness of a product in the market. Often, a product only together with a service and all the attributes (packaging, labeling, design, form, etc.) can provide a solution to the consumer's problems and be competitive.

Objects of commercial activity in trade (goods and services) are subject to certain requirements, some of which are defined by international, national standards, applicable laws and regulations. Another part of the requirements, and what is especially important in the context of increasing competition, is made by the market and consumers.

1.5. Description of the main elements that determine the content of commercial activities

Elements of commercial activity

Consider the main elements that reflect the content of commercial activities.

1. Information support for commercial activities. The main source of obtaining the necessary commercial information is comprehensive market research. It is important to know supply and demand, market conditions, information about the product, its consumer properties, quality, purpose. For successful work in the market, it is necessary to study in detail the consumer (the number of the served population, its structure, social composition, purchasing power) and competitors (their strengths and weaknesses, potential opportunities and intentions).

2. Determination of the need for goods. At this stage of commercial work, it is necessary, based on the necessary information, to determine the capacity of the market and its segments, to justify the assortment structure of goods, delivery times and sizes of one-time consignments.

3. Selection of partners for establishing economic ties and distribution channels. This work begins with the study of possible sources of goods receipt, the location of manufacturing enterprises, the volume and structure of the goods they offer, the terms of delivery, the form of payment and shipping methods, etc. Based on the information received, partners are selected, participants in the distribution of goods, functions are distributed between them. ... This must be economically justified. When choosing partners for establishing economic ties, one should strive to identify the most effective option.

4. Commercial activity to establish economic ties between partners. After the selection of partners for bringing the goods to the consumer, commercial operations are carried out to establish economic ties. This activity involves the determination of the form of economic ties, the development of a draft agreement, negotiation process by agreeing on the terms of the contract, signing the contract.

5. Organization of bulk purchases of goods. The existence of a contractual relationship between the supplier and the buyer implies the possibility of choosing organizational forms of procurement, procurement using the most effective of them (wholesale fairs, exchange platforms, tenders). It is important to defend the most favorable terms of contracts, correctly arrange bulk purchases and ensure the fulfillment of contractual obligations.

6. Commercial activities for the wholesale of goods. At this stage, it is necessary to choose the form of wholesale, substantiate the feasibility of its use, determine the operations that ensure effective sale in warehouse and transit forms, correctly arrange sales, and monitor the fulfillment of the terms of the contract.

7. Commercial activities for the organization of retail sale of goods. This part of the commercial work is very important, since it is in the retail trade network that the process of bringing goods from production to the consumer is completed and the form of value changes, it is revealed how successful and expedient all the previous work was. The main commercial operations at this stage are managing the assortment of goods in stores, justifying the frequency and size of shipments, choosing the forms and methods of sale, promoting sales, shaping the image, and merchandising.

8. Commodity resource management. Considering that the demand for goods is dynamic, and the market conditions are changeable, the state of commodity stocks in trade should be systematically monitored. The presence of goods in excess of the needs leads to a slowdown in turnover, an increase in costs associated with their storage and sale. Lack of goods can cause a decrease in sales volumes and a decrease in profits. Therefore, at this stage of commercial work, it is necessary to form commodity resources in accordance with demand, organize a rhythmic, uninterrupted supply of goods in the necessary batches, systematically monitor the movement of goods, sales deadlines, and make commercial decisions on their management in a timely manner.

9. Work on the promotion of goods to the market, ensuring the formation of demand, stimulating the sale of goods. This work must be systematic and effective. This is achieved through the correct choice of tools and means that ensure their effective use, substantiation of the appropriateness of their use, and performance evaluation. The main task at this stage of commercial activity is to provide effective advertising and informational support of the goods on the market, to form a positive attitude towards the buyer and to motivate them to take action - to purchase the goods.

10. Provision of services, service maintenance of goods. With the development of the market for goods, it becomes necessary to expand the services provided to the population and partners in economic relations. As the market becomes saturated with goods and the competition intensifies, services and their quality can become decisive for attracting buyers and strengthening market positions. Services must accompany the goods along the entire route of their movement. They appear in the pre-sale period, at the time of sale and in the after-sale period. The challenge is to study the buyers' need for services and offer those that they are willing to pay for.

11. Development of a commercial strategy for a trade organization. It involves carrying out analytical work, using commercial information, defining the mission, goals and objectives of commercial activities, developing a strategy, assessing its effectiveness, developing tactics for its implementation, taking into account the potential of a trade organization and market conditions, monitoring implementation, timely adjustments when market conditions change.

Interrelation of elements of commercial activity

Commercial activity is systemic in nature, since it consists of separate elements (parts) that ensure the implementation of certain functions, combined to achieve a common goal. These elements interact with each other and the environment. The elements that form a commercial system are discussed above. Consistency is confirmed by the presence of the following properties:

Interaction and Integrity - Assumes that the elements of a commercial activity are designed to perform different functions, but together provide a unity of purpose and a commercial focus;

The presence of a close connection between the elements of commercial activity - requires high-quality implementation of each element to ensure the effectiveness of the system as a whole;

Organization - ensures the operation of all elements of the commercial system in the required sequence and with the required result, which contributes to orderliness and organization;

Integration - defines an integrated approach to the use of all elements, provides the cumulative effect of a commercial system.

None of the elements of the commercial system can be ruled out without compromising the end result. None of the elements, taken separately, can also provide a solution to the goals set, but together in the system they enhance the positive result.

Commercial activity is carried out along the entire route of the goods entering the market. In order for the promotion of goods to begin, it is necessary to perform a number of commercial operations: calculation and justification of the need for goods for the region, both in volume and structure, selection of suppliers and ways of promoting goods, concluding contracts for the supply of goods. Only after that the commodity circulation begins.

Next, you should determine the commercial operations that must be performed at the moment when the goods fall into the sphere of circulation, to the wholesale link: control over the execution of supply contracts, the formation of an assortment of wholesale bases, influence on manufacturers of goods on the release of the required assortment, the conclusion and implementation of supply contracts with a retail trade, development of the commodity supply system.

In retail trade, commercial work involves organizing the sale of goods to customers: the formation of a product range of stores, the choice of the most appropriate methods of selling goods and a system of payments for them, activation of sales and sales promotion, provision of services, maintenance.

Thus, it is possible to distinguish groups of commercial operations serving various stages of the commercial process (Table 1.1).

TO first group refers to the operations that are performed when establishing relationships with manufacturers.

Second group includes commercial work that regulates the relationship between wholesale and retail trade.

Third group integrates commercial operations related to the retail sale of goods.

Fourth group includes operations, to varying degrees, are necessary along the entire path of goods movement from producer to consumer.

The number of commercial transactions, their sequence and significance are determined depending on which path of commodity circulation and the system of economic ties is chosen.

Given that commercial activity is associated with the promotion of a product to the market and its sale, it is a special type of activity that takes place whenever there is a sale and purchase. The forms and methods of its implementation are not the same in different economic conditions.

In the conditions of market relations, the forms and methods of commercial activity are undergoing significant changes and must be improved.


Table 1.1

Commercial transactions serving various stages of the commercial process


The main thing should be attention to the interests of the end consumer. In market conditions, a comprehensive study of the market, requirements for goods and methods of their sale, as well as for service... The merchant is obliged to provide effective use of the mechanism for managing commercial activities, which suggests:

Deep knowledge and skillful application of the latest advances by commercial entities in conducting commercial transactions;

An effective combination of basic and supporting operations;

Rational use benefits arising from the specific situation in which commercial transactions have to be carried out;

Skillful application of forms and methods of trade in goods, services and management of this process.

The openness of the economy makes it necessary to unify the elements of the economic mechanism that regulates the sphere of exchange, forms and methods of conducting commercial transactions.

Features of commercial activity in wholesale trade

Feature of commercial activity in wholesale determined by the fact that the subjects wholesale trade purchase goods in large lots for the purpose of their subsequent sale to other business entities, as a rule, in smaller lots, with a profit for themselves. In addition, there is a need to provide various services to its wholesale customers.

This forces them to search for suppliers of goods and potential wholesale buyers. The effectiveness of the work is determined by how profitable the difference between costs and incomes for bulk purchases and wholesale sales in aggregate will be.

A feature of commercial activity in wholesale trade is the need to accumulate and create conditions for the safety of commodity stocks, transform the production assortment into trade, ensure uninterrupted satisfaction of the demand of its customers both in volume and in assortment. In addition, the peculiarity of commercial work in the wholesale market involves the implementation of a complex intermediary function between manufacturers of goods and retail trade organizations.

The peculiarity of commercial work is also due to the fact that the commercial services of wholesale trade organizations must have effective system collection, processing and practical use of commercial information in order to provide an active influence on the formation of the range of products manufactured by commodity producers. On the other hand, commercial work in the wholesale market requires close interaction with its customers - retail trade organizations, individual trade facilities. There is a need to provide them with all feasible practical assistance of material, advertising and informational, advisory nature.

Peculiarities of commercial activity in retail trade

Commercial work in retail has its own specific features. It is here that the recognition or non-recognition of the product by the end consumer is carried out. If the consumer comes to the conclusion that the product, its service support, the availability of related products, as well as market attributes (trademark symbols) meet his requirements, he buys it. There is a change in the form of value and compensation of costs associated with the production and delivery of goods to the consumer. If the product has not found its buyer, then the costs grow every day of its storage. This situation negatively affects the bottom line of the retail trade organization. Frequent repetition of a similar situation can lead to financial insolvency of the trading organization.

Therefore, it can be concluded that the success of commercial work in retail trade largely depends on how skillfully and in a timely manner the commercial service can study, take into account and satisfy the requirements of buyers. The result of this work is considered positive if the trade organization is able to form a competitive assortment of goods and promptly manage it.

The peculiarities of commercial work in retail are determined by the forms and methods of sale, their incentives, service policy, the need to take into account the interests of a huge number of buyers, whose requirements are changeable, and the quantities of purchases are small.

1.6. Commercial services of trade organizations, their functions

Commercial services of trade organizations, their functions

Commercial services depending on the goals and objectives, they have a different structure and function. In the conditions of market relations, there is a departure from unified organizational structures, since there is a need for their formation, taking into account adaptation to specific goals and objectives.

There are different levels of business organization and management:

Macro level (national economic);

Meso-level (industry);

Micro-level (level of a business entity).

On the macro level the task is to coordinate the actions of all participants in commercial activities, to form a mechanism for balancing their interests and the legal framework for effective work. It is entrusted to the Council of Ministers of the Republic of Belarus.

On the mesoscale Trade management tasks are assigned to the Ministry of Trade of the Republic of Belarus, which is subordinate to the Council of Ministers of the Republic of Belarus. Decisions made by the Ministry of Trade are binding on trade organizations at all levels, for business entities different systems, organizational and legal forms and forms of ownership.

The Department of Commerce has a vertical structure with local government departments (departments). The main functions taking into account modern market standards are:

Carrying out state policy in the field of trade, public catering, consumer services;

Creation of a competitive environment, overcoming monopoly in the sphere of commodity circulation, ensuring equality of all forms of ownership in trade;

Coordination of the activities of all state authorities in the industry, local executive, administrative bodies and public organizations, elimination of regional and departmental barriers to the movement of goods, ensuring the necessary flow of goods to meet the needs of the domestic market;

Monitoring the situation in the domestic consumer market, providing access to the information received by legal entities and entrepreneurs to the information necessary to substantiate their decisions;

Strategic planning development of trade, determination of priority areas for the Republic of Belarus, development of draft republican programs for the development of the trade sector;

Generalization of the practice of applying the legislation of the Republic of Belarus in trade, ensuring control over its observance by trade organizations of all forms of ownership, regardless of departmental affiliation, sending proposals for its improvement;

Protection of consumer rights and ensuring compliance with guarantees of quality and safety of goods;

Carrying out work on the formation of commodity resources for the consumer market of the country, as well as carrying out procurement and commodity interventions, accumulating goods of seasonal demand, determining the list of goods purchased from the budget on a tender basis;

Formation of modern distribution networks, optimization of logistics flows, creation of transport and logistics centers;

Creation of conditions for the growth of demand for domestic products;

Providing conditions for the use of modern technologies in the trade industry;

Coordination of work on development and effective use innovative technologies and funds allocated for their development, the definition of modern requirements for the development of formats of shopping facilities, the organization of processes for the sale of goods and services, management commodity stocks ensuring the acceleration of turnover, reduction of distribution costs;

Carrying out work on the creation and development information systems;

Coordination of exhibition, fair, advertising and foreign trade activities;

Consideration, within its competence, of complaints from citizens, including entrepreneurs, providing advice to legal entities and individuals on trade issues.

The Ministry of Trade of the Republic of Belarus focuses its activities to a greater extent on strategic issues, and local trade management bodies, showing initiative, focus their activities on the effective, innovative implementation of the tasks set.

The commercial services of specific trade organizations perform operational functions related to servicing the sale and purchase process and ensuring the effectiveness of commercial activities.

For matters outside the competence of the Ministry of Commerce, trade organizations are bound by the norms determined by other ministries, such as the Ministry of Finance, the Ministry of Taxes and Levies, the Ministry of Economy, etc., which regulate the issues of their competence regarding commercial activities. ... At this level, the rules for conducting commercial activities, binding for all subjects of commercial legal relations, are formed by forming a legal framework for its functioning and organizing control over their observance.

In the system of consumer cooperation, which is subordinate to the above structures on general issues, the role of the branch level is played by Belcoopsoyuz. Commercial work in Belkoopsoyuz is carried out by the Trade Department of Belkoopsoyuz, which includes departments formed according to functional and commodity characteristics. In addition, the marketing department and Belkoopvneshtorg provide commercial activities within the framework of their tasks.

The main functions of the commercial service of Belcoopsoyuz are:

Management of the commercial activities of all business entities of its own system and the creation of effective relationships with other market entities;

Protection of the interests of cooperative trade in higher authorities;

Development of a strategy for the development of the trade industry of consumer cooperation;

Management of procurement work of business entities;

Dissemination of advanced experience, new technologies in the trade industry, including information;

Interaction with industry in order to protect their own interests;

Defining a strategy externally economic activity;

Determination of the innovation policy of Belcoopsoyuz in the trade sphere.

The implementation of the above commercial functions at the regional level is carried out by the commercial service of regional consumer unions. It is represented by the Department of Trade of the Regional Consumer Union, which has departments specialized in commodity and functional principles, departments dealing with marketing and foreign economic activity.

In addition to the above-mentioned functions, which the commercial service of the regional consumer union implements in the area of ​​its activity, it has to:

Justify the need for goods in the area of ​​its activity;

Organize work on the formation of commodity resources;

Manage commodity resources, optimally distributing them across the regions of the region, using effective ways and distribution channels;

Work in contact with industry, including local and own sources commodity security;

Develop and implement a commercial strategy for the trading industry based on modern efficient technologies;

Provide a high level of sales service and consumer protection.

In the trade industry the lowest level doing commercial work on micro level, are business entities, trade objects of different formats with different sales volumes and functions. They are very diverse, so it is not possible to unify the structure of these services. However, they are united by their performance of operational commercial functions, many of which are complex, costly and constantly criticized by buyers.

Given the wide variety of business entities engaged in commercial activities, and the differences in their goals and objectives, we will consider the structure and functions of wholesale and retail trade organizations and trade facilities.

The main functions of the commercial apparatus of a trade organization are distributed as the job duties of specialists of the commercial apparatus. These include:

Study of the market situation, demand of the population in the area of ​​its activity;

Justification of the need for goods for their retail facilities;

Commodity Resource Management;

Implementation of contractual work;

Implementation of advanced technologies at retail outlets, their technical and material support;

Bringing shopping facilities to standard requirements, providing a high level of commercial service, the necessary conditions labor and safety of commodity values;

Demand generation and sales promotion;

Monitoring compliance with legislation, regulatory framework, trade rules, consumer rights;

Ensuring the profitable operation and competitiveness of the trading organization.

In the system of consumer cooperation, these functions are carried out by the district consumer society (raypo).

In a retail outlet, all employees are involved in commercial activities. The positive contribution of a particular store to the overall efficiency of the commercial activity of a trade organization as a whole largely depends on the understanding of each of them in their role. Still, one can single out those who are responsible for organizing the commercial work of the store.

Overall responsibility rests with the store manager. In large stores, a commercial service may be established, represented by the sales department, or by individual specialists who will be involved in commercial work. As a rule, these are commodity experts performing the relevant job duties. Heads of departments, sections, salespeople, cashiers-controllers also play an important role in organizing the commercial work of the store.

The value of the work performed by these workers lies in the fact that they ensure the completion of the process of moving the product from the manufacturer to the final consumer. It often depends on them whether the sale of the product will take place and whether the customer will come to this store for a purchase again.

To the most important commercial functions employees of a retail facility (store) should include:

Study of the demand of the population in their area of ​​activity;

Study of competitors' trading objects, their advantages, disadvantages;

Justification of consignments and frequency of delivery;

Formation of a competitive, cost-effective assortment;

Promotion of domestic products, the formation of a positive image of these products;

Commercial work for the sale of goods and the provision of services;

Assortment management, ensuring its renewal taking into account demand, control over the availability of stocks, compliance with the timing of the sale of goods, the safety of their consumption;

Providing a high culture of service;

Formation of a positive image of the store.

Commercial functions wholesale trade is carried out by manufacturer suppliers and intermediary suppliers. Intermediary suppliers can be:

Wholesale organizations and unitary enterprises;

Wholesale intermediaries (distributors, brokers, brokerage houses, agents, dealers, etc.);

Wholesale trade organizers (wholesale fairs, auctions, commodity exchanges, wholesale and small wholesale markets, warehouse stores, etc.). Their diversity determines the various tasks and functions that they implement.

The commercial service of the wholesale trade organization is subordinate to the director. Depending on the volume of work, it is possible that the commercial director supervises this work. Specific functions are performed by specialists from the sales department. The sales department is divided by functions into specialists dealing with wholesale purchases and wholesale, marketing. Departments may have a different set and number of specialists (chief commodity specialist, heads of trade departments, leading commodity specialists by commodity groups, commodity specialists-distributors, commodity experts-brakers, etc.).

Functions of the commercial service of wholesale trade organizations can be conditionally divided into three groups:

1) functions providing procurement work:

Study of suppliers, selection of the most attractive;

Selection of the form of wholesale purchases (at a fair, exchange, auction, etc.) and participation in their conduct;

Pre-contractual work;

Work on the conclusion of contracts;

Organization of supplies, execution of contracts, control over this process;

Formation of the assortment model of the wholesale base;

Claims work in conjunction with the legal service;

2) functions to provide wholesale:

Contractual work with buyers;

Management of the supply of goods to the retail network, uninterrupted provision of stores in the area of ​​its activity in the required volume and within the agreed time frame;

Rationalization of delivery schemes and delivery system as a whole;

Provision of services to wholesale buyers;

3) organizational and market functions:

Market research, analysis of its conjuncture;

Expansion of the service area, search for new suppliers and buyers;

Influencing production on the issue of competitive goods in demand;

Formation of a set of in-demand services;

Development of a commercial strategy;

Ensuring the profitable operation of the wholesale trade organization and a stable competitive position in the market.

The commercial functions of other wholesale intermediaries and organizers of wholesale turnover in connection with their special specifics will be discussed in the section "Commercial activities in bulk purchases and wholesale".

1.7. Requirements for commercial services specialists

The commercial functions of business entities operating in the market are complex and varied. Therefore, specialists engaged in commercial activities belong to a special category of workers who must have a large amount of knowledge and skills in solving complex problems, comply with the legal regime in force in the territory of the respective country.

High qualification presupposes knowledge of laws and regulations governing commercial activities, the ability to conduct trade negotiations, formalize relationships when establishing economic ties, defend the most favorable conditions for the supply of goods, and ensure the fulfillment of the contract.

In his activities, a merchant must ensure the growth of the economic potential of a trade organization, an increase in its competitiveness and the formation of advantages over competitors.

Competitive advantage can be achieved through a unique selling proposition, the use of effective means of promoting goods to the market, merchandising, the service the consumer needs, etc. If a merchant is able to achieve significant competitive advantages, then he can count on successful work on the market.

A commercial service specialist must be able to identify strategic goals and ways to achieve them in order to effectively use all resources (financial, material, labor, information). This is possible with high competence and professionalism of specialists who are able to make informed innovative decisions.

Business will be successful and civilized if it is built on the basis of adherence to the requirements of business ethics. The ethics of a merchant is a system of social values ​​based on the principles that determine the correct and incorrect behavior in the process of business relations between partners in the market and affecting the goals and means of achieving them.

Commercial and legal culture is the basis of a business, civilized business conduct, ensuring the formation of a positive image in the business world. Bribery, production of non-sustainable products, destruction of resources, harm to a partner, falsification of documents, misappropriation of funds are examples of unethical behavior that do not contribute to success. A merchant must follow the rules that have been worked out for decades if he sets as his goal to work in the market for a long time and fruitfully.

For a commercial activity to be effective, a specialist must:

Possess analytical skills, scientific foresight, innovative thinking, quick and adequate reaction to the market situation;

Be able to take the initiative to connect commodity, financial and labor resources into a single process;

Be able to make decisions that bring profit;

Show initiative, innovation;

Assess risks and justify ways to reduce them.

In a competitive environment, when organizing commercial activities, it is important not only to fulfill a technological function - to bring a product from the sphere of production to the sphere of consumption, but also to ensure its sale and after-sales service at the lowest cost. The most important requirements for commerce professionals are:

Understanding the essence of commercial activity as a market category, its role in the effective management of entities in the market;

Knowledge in the field of legal regulation of commerce and entrepreneurship in general;

Possession of tools and methods of planning and managing commercial activities for long (strategic) and short-term periods;

Knowledge of modern achievements and technologies and the ability to use them in commercial activities;

Possession of the methods of comprehensive research of the market, its conjuncture, timely and adequate response to ongoing changes;

Ability to identify needs and form new ones;

Studying the consumer, his requirements for commercial components, the ability to look at his activities through the eyes of the consumer;

Possession of methods and models for justifying commercial decisions to determine the need for goods, choosing suppliers and delivery channels for goods, optimizing the assortment;

The ability to assess the effectiveness of commercial activities and risks, to promptly adjust the tactics of commercial activities, taking into account the real situation on the market.

To meet these requirements, a commercial services specialist must have knowledge of many disciplines, a broad outlook, and market thinking.

Questions for control

1. What is a commercial activity? How is this concept defined?

2. What is the essence of commercial activity and what is its role in a competitive environment?

3. What tasks are being solved in the process of carrying out commercial activities?

4. What factors determine the development of commercial activities?

5. What are the principles underlying the organization of commercial activities?

6. What functions are implemented through commercial activities in modern conditions?

7. Who can act as subjects of legal relations in commercial activities in the market of consumer goods?

8. What is the object of management in the implementation of commercial transactions in the market of consumer goods?

9. What are the main elements that form the content of commercial activities and how are they characterized?

10. What are the features of commercial activities in the wholesale and retail trade?

11. What are the functions of the commercial services of the Ministry of Trade and Belkoopsoyuz?

12. What are the differences in the functions of commercial services of trade departments of wholesale and retail trade organizations?

13. What are the requirements for professionals in commercial services in modern conditions?

* * *

The given introductory fragment of the book Commercial activity (S. N. Vinogradova, 2012) provided by our book partner -

In a market economy, commodity-money relations are dominant. Therefore, practically every product of labor produced in enterprises is necessarily sold and bought, i.e. going through the exchange stage. Sellers and buyers of goods enter into purchase and sale transactions, carry out sales and purchases of goods, provide intermediary and other services.

Commerce as a kind of human activity, most of us associate with trade. This is completely natural, since this term comes from Latin COMMERCIUM (trade). However, such an interpretation of commerce as a term is too narrow and clearly insufficient to clarify the concept and essence of commercial activity.

commercial activity represents a part of entrepreneurial activity in the commodity market and differs from it by and large only in that it does not cover the very process of manufacturing a product or providing a service. In a broad sense, any organization that offers to the market the products of its employees' labor, and, therefore, participating in the exchange process, can be classified as subjects of sale. It is important to take into account that if a given entity assumes receipt of income from the sale (sale) of goods or the provision of services in excess of the costs of their creation, then it is customary to qualify its activities as commercial. In a similar way, an idea is formed about the acquisition of raw materials, materials and products for the production of goods and the provision of services.

An entrepreneur always strives to acquire resources and use services in accordance with his own commercial interests. The challenge posed by the market comes down to the need to create a high-quality product and sell it profitably. Therefore, material and technical supply (purchases, etc.), as one of the main conditions for creating a product, should be fully attributed to commercial activity and considered as its most important element.

The interpretation of the term "commercial" is, first of all, of practical importance, since the organization of the work of commercial services involves taking into account many specific features, from the economic foundations to the structure of the workflow. Professional training of commercial workers is carried out in a special way. In addition to traditional knowledge in the field of economics and management, a merchant must have a number of specific skills in the field of business communication and negotiations, be able to make non-standard decisions to identify highly profitable areas of employment.

The professional activity of a merchant is carried out in the field of production and commodity circulation and is aimed at ensuring the functioning of enterprises of all organizational and legal forms for the rational organization of commercial activities, taking into account the industry, regional and nomenclature specifics of the enterprise. A merchant must, on the basis of professional knowledge, ensure effective commercial activity and thereby contribute to the solution of an important socio-economic problem - satisfying the needs of buyers.

The objects of professional activity of a merchant are tangible goods and intangible goods and services subject to sale and purchase or exchange in the sphere of circulation.

The main types of professional activities of a merchant:

  • organizational and commercial;
  • commodity expert;
  • marketing;
  • trade and economic;
  • analytical;
  • trade and purchasing;
  • foreign trade.

For science, it is very important to correctly define the essence of commercial activity. Many problems associated with the study of economic laws in the sphere of production and commodity circulation are still awaiting their solution. Among them, the most relevant are:

  • a system of criteria and methods for assessing the results of the work of the commercial service of the enterprise;
  • the system of payment and economic incentives for the work of employees of commercial services.

A significant problem is clearly defining the boundaries of commercial activities for tax purposes. So, in accordance with the legislation of the Russian Federation, the main criterion for classifying a particular type of activity as a certain category of taxation is that the relevant enterprise or organization has a statutory goal of making a profit. At the same time, the form of ownership and organizational and legal form of a business entity does not play a role. From the point of view of taxation, it is only important to clearly establish the affiliation of a commercial enterprise to a specific type and field of activity: production and sale of any products (materials or raw materials), provision of production or non-production services, trade and intermediary operations, etc. Income tax rates in different cases differ from each other in magnitude.

All enterprises, organizations and institutions operating on the commodity market can be conditionally subdivided into two main groups: commercial and non-commercial. Practically all enterprises in the sphere of material production (factories, factories), a significant part of enterprises of the industrial infrastructure (transport and trade-intermediary enterprises, communications enterprises, etc.) and non-production sphere (consumer services, entertainment industry, etc.) , almost all subjects of the securities market.

Nonprofit activities have traditionally been concentrated in health care and education, although in recent times and here the sprouts of entrepreneurship appeared. The activity of any non-profit (“non-profitable” - in Western economic literature) entity is based on the principle of maintaining a balance of equality of income and expenses. The tax legislation of Russia clearly defines the directions in which expenses included in the cost price can be incurred. In addition, the sources of income generation for a non-profit organization are also strictly defined. If a profit is generated, this organization must use it in strict accordance with the requirements of the law or carry out a special procedure for calculating in the state budget by revising the amount of financing or paying the corresponding taxes. Government agencies (federal and municipal) are also non-profit organizations.

The subject of commercial activity is the sale and purchase of goods. However, in the broadest sense of the word, one should consider not only material and material objects produced, but also services, and even objects of intellectual property as a commodity. A commodity as an object of commercial transactions (purchase and sale transactions) has potential and real utility.

Potential usefulness of the product (services, etc.) or the ability of any product of labor to satisfy individual specific needs, taking into account affordability, is determined by two of its inherent characteristics: quality and price. The relationship between them, which has developed in a particular market situation, makes it possible for a potential consumer to solve a fundamental issue - whether this offered product is needed and available to him?

Real usefulness the product appears at the time of its purchase by the consumer (sale by the seller), i.e. as a result of the exchange.

The prerequisites for a potentially useful product to become really useful for the buyer are:

  • the presence of of this product potential usefulness, compliance of its consumer properties with existing demands, i.e. the presence of an internal factor influencing the preliminary choice of the buyer;
  • the seller has a sufficient amount of potentially useful goods in the right place and in the right time or external conditions for the implementation of the choice.

The creation of conditions for the realization of the potential usefulness of the product is the most important task of commercial activity. It is for these purposes that the corresponding sales services are formed, inventories are accumulated, and trade and intermediary firms are created.

The main types of commercial activity fully reflect its essence. First, we are talking about supply enterprises with the raw materials, materials and products necessary for it. The work associated with their procurement includes the following main operations:

  • planning material needs;
  • organization of the acquisition of resources and their delivery to the enterprise;
  • regulation of sizes material stocks;
  • organization and control of resource consumption at the enterprise must be carried out by special departments.

In typical situations, they (departments) are assigned the following names:

  • department of material and technical supply (support); department of production (production and technical and production and technological equipment);
  • service of completing equipment under construction.

In modern conditions, when all new terms and concepts are included in the professional vocabulary of a merchant, this role can be played by subdivisions material management and logistics... The procurement service of an enterprise usually deals with the issues of obtaining the necessary commercial information.

It is necessary to highlight marketing finished products (services). The sales function is performed by a special service of the enterprise, which organizes the formation of shipments, promotes goods to the market, searches and formalizes relations with buyers (clients). In modern conditions, the success of this activity largely depends on professionalism. sales staff and therefore marketing becomes the main technology of the sales service.

A separate category should be allocated trade and intermediary operations in the consumer and industrial (business) market, meaning, first of all, wholesale and retail trade... In many cases, the participation of an intermediary in the process of commodity circulation is a prerequisite for concluding a sale and purchase transaction, as it provides wider access to the goods for consumers. Moreover, in the consumer market, a buyer can almost always purchase a product only through an intermediary (retailer), since manufacturing firms almost never work with individuals.

Commercial activity is always associated with the implementation of operations to bring material resources from suppliers to consumers. Such operations include:

  • from manufacturers - preparation of products for shipment, shipment, release and its documenting;
  • in the warehouses of intermediary and transport companies in the process of product movement - its acceptance, storage, formation of complete batches, shipment;
  • in warehouses of consumer enterprises - acceptance of products in terms of quantity and quality, storage, bringing the purchased materials to a high degree of technological readiness for production consumption, supply and delivery of materials to workplaces.

In general, all these operations, depending on the specific situation, can be conditionally divided into two categories - sales and supply. Sales operations and processes are associated with the production and delivery of products. The production process ends with the sale of the product. Supply operations are associated with the production consumption of material resources, the receipt of material resources and their provision of enterprises in the production and non-production spheres.

Lecture number 1

Topic: "The concept and essence of commercial activity"

The number of hours in accordance with the work program of the discipline: 2 hours

Lecture plan

1. Definition of the concepts of "commerce" and "commercial activity". Subjects, objects, tasks and stages of commercial activity

2. Functions and principles of business

3. Classification of commercial enterprises

Definition of the concepts of "commerce" and "commercial activity". Subjects, objects, tasks and stages of commercial activity

Commerce in Latin means "trade":

Commerce - bargaining, trade turnover, merchant crafts (from Explanatory dictionary V.I. Dahl);

Commerce - trade, trade operations (from the Explanatory Dictionary of S. I. Ozhegov).

Thus, commercial activity is understood as the purchase and sale of goods for the purpose of making a profit while meeting the demand of buyers for goods and services.

Commercial activity is part of entrepreneurial activity and differs from it only in that it does not cover the process of manufacturing the goods itself. The entrepreneur always strives to acquire resources and services in accordance with his own commercial interests. The entrepreneur's task is to create a quality product and the benefits from its sale. Therefore, material and technical supply, advertising, the conclusion of a contract, bringing the goods to the consumer are important elements of commercial activity. In addition to knowledge in the field of economics, a merchant must know the theory and practice of business communication, negotiation, be able to make non-standard decisions, have analytical skills to identify highly profitable areas of employment.

However, in its purest form, commercial activity is present precisely in trade organizations. Therefore, "Commercial activity" as an economic discipline considers the organization of commercial processes mainly at enterprises in the sphere of circulation, that is, it uses a narrow interpretation of the defined concept. Thus, commercial activity is the activity of legal entities and individuals related to the implementation of purchase and sale transactions in order to meet demand and generate profit.

The subjects of commercial activity are legal entities and individuals who have the right to carry it out, the objects of commercial activity are goods and services. In modern business conditions, commercial activity is not limited only to the conclusion of a trade transaction. Commercial success directly depends on knowledge of the market situation, understanding of consumer needs and the ability to satisfy them by offering an appropriate range of products. Therefore, commercial activities encompass consumer research, product assortment management, advertising and information work, and service organization. In addition, commercial workers must be able to search and select profitable suppliers, establish contractual relations with them, organize the transportation of goods, and create and maintain optimal stocks.

Commercial activity is a set of sequentially performed trade and organizational operations that are carried out in the process of buying and selling goods and providing trade services in order to make a profit.

Both trade organizations and enterprises and individual entrepreneurs can act as subjects of commercial activity, that is, carry out it. Goods and services should be considered as objects of such activity (Fig. 1).

Figure 1 - Business fundamentals

A commodity is an integral product of the market with a use value; the form of exchange is money. Services are understood as service and delivery of goods to the consumer. The basis of commercial activity is capital (financial support), material and technical base and information and computer tools that form a databank for making management decisions. Market entities affecting commercial activities include: commodity producers - product suppliers, intermediaries, creditors (banks), control and inspection institutions, audit services, insurance agencies, etc. With the development of market relations, these components will be subject to quantitative and qualitative changes, introducing thus adequate changes in commercial activities.

Informatics and computerization are adjacent to commerce. They are aimed at managing commercial activities. For this, information flows are received, processed, analyzed, and the results are used in management.

It is known that the resources of the enterprise and the requirements of profitable work to a certain extent limit the maneuvering of the assortment of goods and their prices. But it is precisely the focus on customer demand and its active formation that should determine the use of available resources. The successful sale of goods ensures the efficiency of the enterprise. Commercial work in trade is the activity of an enterprise aimed at solving a special set of tasks. The study of the processes of their implementation is an important element of operational research at the level commercial enterprise and region.

The main participants in commercial activity are not only entrepreneurial structures, but also consumers (whose participation in the limit-distribution economy was insignificant). This statement is based on the fact that for entrepreneurs, the most important factor in concluding transactions is income (economic benefit), and for consumers, the benefit is the product (service) they need if it meets their needs (consumer interests) to a greater extent. The consumer is not a passive buyer, but a full-fledged participant in commercial activity, its regulator. Thus, the most important subject of business relations between suppliers of goods and the retail link is the consumer (Fig. 2).

Figure 2 - Complex of tasks of commercial activity in the market of goods and services

The subjects of the consumer market should be considered through meeting the needs of the population.

The consumer, realizing his interests, has a decisive influence on the behavior of entrepreneurs in the market when concluding transactions, choosing a market segment, organizing the sale and sale of goods, forming an assortment and pricing policy.

Commercial activity can be roughly divided into several stages. These stages are:

Study of demand and determination of needs for goods;

Identification of suppliers of goods and establishment of economic relations with them;

Commercial activities for the wholesale of goods;

Commercial activities for the retail sale of goods;

Assortment formation and inventory management;

Provision of trade services.

At each of these stages, certain commercial operations are performed. It should be borne in mind that the content of operations may differ depending on at what stage of the distribution process they are carried out.

Thus, the nature and content of the operations performed in the implementation of commercial activities will depend on the chosen form of product promotion and the stage at which this product is located.

The effective conduct of commercial work is possible only if there is complete and reliable information about the market situation, that is, socio-economic, trade-organizational and other conditions for the sale of goods that have developed in certain period time and place. To obtain such information, it is necessary to collect information about both the product itself and its manufacturers.

It is also important to have information on social, economic, demographic and other factors that determine the demand for goods, and on the purchasing power of the population. Along with this, it is necessary to have reliable information.

Commercial activity is activity in the market for factors of production, where the enterprise acts first as a buyer, and in the market for goods produced by the enterprise, where it acts as a seller.

All activities of an enterprise in the markets determine the area of ​​commercial activity, the purpose of which is to make a profit. Commercial activity is an independent activity. This indicates a strong-willed source of commercial activity. Citizens and legal entities independently, that is, by their own power and in their own interest, carry out commercial activities.

The commercial activity is organized by the person at his own discretion. It is not directly controlled by any public authority, but this does not exclude its regulation by the state. Interference of the state and its bodies in the activities of an entrepreneur not provided for by legislation is not allowed. An entrepreneur has the right to apply to an arbitration court with an application for recognizing as invalid (in whole or in part) the normative acts of state bodies or bodies local government that do not comply with the law or other legal acts and violate the civil rights and legally protected interests of the entrepreneur.

The commercial activities of enterprises are differentiated:

1) for the object of purchase and sale (factors of production necessary for the implementation of the production process; produced goods and created technologies; free production assets; free cash and paper assets);

2) according to the role played by the enterprise in the process of buying and selling (in some cases it acts as a buyer, in others - as a seller);

3) by the nature of the change in ownership (ownership is transferred to another person - sale, purchase; ownership is not transferred to another person - rent, leasing);

4) by the nature of the benefits as a result of the transaction: direct profit (sale of manufactured goods and developed technologies, performance of work and provision of services), creation of conditions for making a profit in the future (acquisition of factors of production), reduction of production costs (sale and lease of free assets), capitalization of available funds (investment in securities).

The markets in which commercial activities are carried out are also diverse. They are divided into:

1) by type of goods (markets: consumer goods, factors of production, production assets, securities);

2) by nationality (domestic market, foreign market);

3) on the rights of market participants (free economic zones, free trade zones, offshore zones).

A wide variety of commercial activities determines a variety of legal norms for regulating this activity adequate to it.

At the same time, the commercial activity of enterprises is only an integral part of the production and economic activity. And its success depends on the potential of the enterprise. In turn, the potential of the enterprise depends on the results of commercial activities - profit, which is the main source of investment in the development of production. By virtue of this, there is a single production and commercial process, the relations of the subjects of which are governed by economic and commercial law. The boundaries between economic and commercial law are conditional.

There are four groups of legal relations between subjects of commercial activity and legal norms governing these relations:

1) the rules governing the methods of commercial activities of enterprises and the processes of their organization;

2) the rules governing legal relations in the processes of commercial activity;

3) the rules governing legal relations with government authorities;

4) the rules governing legal relations when considering arbitration disputes.

The concept of commerce and its functions

Commerce (comercium) is a Latin word that means trade in translation. Trade is a type of economic activity, the object of which is the exchange of goods, buying and selling goods, servicing customers in the process of selling goods and delivering them, storing goods and preparing goods for sale.

Trade began to develop with the emergence of cities and agricultural settlements. The development of the division of labor created a surplus of resources and the need to exchange them for goods available elsewhere. And the successes in shipbuilding and navigation, the invention of money only contributed to the development of trade.

It is also impossible to imagine modern Russian society without trade. Trade as a complex set of links for the sale of goods needs legal regulation and such regulation is intended to enforce commercial law. Commercial law is one of the new disciplines for modern Russian jurisprudence. Her teaching was resumed in Russia after a long break in 1992 at the Faculty of Law of Moscow State University. M.V. Lomonosov.

In Russia, training in commercial law has been conducted since the second half of the 19th century. Since 1884, departments of commercial law have been established at each university. After the revolution of 1917, the teaching of commercial law was discontinued, and the concept itself was withdrawn from use. In connection with the change in the economic system in the present period, it became necessary to build market relations in Russia. Therefore, the teaching of commercial law was resumed in the country.

Commerce functions. Commercial activities perform important economic and social functions... It ensures the promotion of goods from producers to consumers. Trade mediates the relations of isolated commodity producers in the conditions of the social division of labor. This relationship develops through commodity market, buying and selling goods. Trade turnover has a primary impact on economic development.

Commercial activity, as well as entrepreneurial activity, is characterized by four distinctive features:

1) independent activity in the field trade turnover;

2) activities carried out at their own risk;

3) activities aimed at systematic receipt arrived;

4) activities that are subject to state registration in the manner prescribed by law.

Commercial activity is an entrepreneurial activity with all its main features, but carried out in a special area of ​​economic activity - in the sphere of commodity circulation. Thus, commercial activity is an independent activity, carried out at its own risk, aimed at systematic profit from the sale of goods and the provision of services to customers by persons registered in this capacity in the manner prescribed by law. Pointing out that commercial activity is a type of entrepreneurial activity, it should be noted that entrepreneurship is much broader than commerce, since profit can be obtained from the performance of work, the provision of services, from income on property, and not only from the sale of goods