How the accounting of goods in the OK group is organized. Characteristics of the trading organization LLC "OK". Organizational structure. Grocery store income and expenses. Video

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3. Office manager. Receiving and distributing incoming calls. Incoming / outgoing documentation, registration of documents, a set of text documents, reporting on documents, maintaining time sheets, interaction with other departments of the company

4. Administrator of the cash zone. Works under the direction of the store manager. Manages the operation of the cash and settlement unit of the hypermarket. Supervises the work of cashiers. Tracks the analysis of indicators of the cash line. Interaction with heads of related services. Working with customers to resolve conflicts.

5. Senior cashier. Reports to the checkout area administrator. Carries out operations for the receipt, accounting, issuance and storage of funds and securities with the obligatory observance of the rules ensuring their safety. Receives, according to the documents drawn up in accordance with the established procedure, funds and securities in bank institutions for the payment of wages, bonuses, travel and other expenses to employees. Maintains a cash book on the basis of income and expenditure documents, checks the actual availability of cash and securities with the book balance. Makes inventories of old banknotes, as well as relevant documents for their transfer to bank institutions in order to replace them with new ones. Transfers funds to collectors in accordance with the established procedure. Prepares cash reports. Accepts money from hypermarket cashiers at the end of their work shift (if necessary and in other cases). Informs the management about the existing shortcomings in the work of cash desks and in their work, the measures taken to eliminate them.

6. The cashier reports to the administrator of the cash zone, performs the following duties. Serves customers at the checkout and maintains cash documents. Ensures the safety of funds. After the store is closed for customers, checks cash at the checkout, in case of an error, identifies and eliminates it; fills in the book of the cashier-operator.

7. Operator. Reports to the store manager. The main task at the reception of goods is the reliable and timely registration of movement, receipts, outgoing invoices in the information base 1 "C". The main task in the discharge of goods, including in the hypermarket, is the reliable and timely execution of invoices, transfers, invoices and cash receipts in the information base 1 "C".

8. Merchandiser. Reports to the store manager. Determines the requirements for goods, as well as the compliance of their quality with standards, specifications, concluded contracts and other regulatory documents. Controls the flow of goods. Participates in the preparation of data for the preparation of claims for the supply of low-quality goods and responses to customer claims. Controls the availability of goods in the warehouse. Communicates with suppliers and consumers and draws up documents for the shipment and receipt of goods in accordance with approved plans. Maintains records of receipts and sales of goods.

9. Production manager. The position is in leadership. Manages the production and economic activities of the division of the public catering enterprise. Carries out work to improve the organization of the production process, the introduction of advanced technology, the effective use of technology, the improvement of the professional skills of employees in order to improve the quality of products. Draws up applications for the necessary food products, semi-finished products and raw materials, ensures their timely receipt from the warehouse, controls the timing, assortment, quantity and quality of their receipt and sale. Carries out constant control over the technology of cooking, the norms for laying raw materials and the observance by employees of sanitary requirements and personal hygiene rules. Arranges cooks and other production workers. Makes a schedule for the cooks to go to work.

10. Chief technologist. Reports to the production manager. Responsible for the development and implementation of technological processes and production modes for manufactured products. Controls the quality of raw materials and finished products, develops technological standards, draws up technological maps, develops recipes for new dishes.

11. Cook. He is subordinate to the head of production. Responsible for the preparation of semi-finished products, dishes, salads from the range of own production for sale in the hypermarket

12. Confectioners report to the head of production. Responsible for the manufacture of confectionery products.

13. Deli manager. Reports to the store manager. The position is leading. Supervises salespeople who release goods from refrigerated display cases. Organizes quality and safety checks of goods entering the market, their expiration dates. Withdraws from sale low-quality goods, goods with expired shelf life, faulty and defective goods. Supervises the observance by sellers of labor and production discipline, rules and regulations of labor protection, safety, sanitary and hygiene requirements. Takes steps to resolve conflicts with customers. Serves operations of return, write-off, revaluation and reservation of goods.

14. Grocery store vendors. Report to the deli manager. Ensure the sale of goods from refrigerated display cases. Monitor the sanitary condition of commercial equipment. They track down and seize goods with an approaching expiration date.

15. Merchandisers. Report to the store manager. Dealing with merchandising. Monitor the sanitary condition of commercial equipment. Responsible for compliance with price tags.

16. Handymen. Unloading goods.

17. Technical staff. Sanitary condition of the trading floor and utility rooms.

18. Security. They are responsible for the safety of material assets of the hypermarket, keep order in the trading floor, control the acceptance of goods. Visual observation of customers, screening of employees.

The analysis of labor resources in an organization implies an analysis of the structure of personnel. Information about the personnel in the hypermarket "Okay" as of January 1, 2012 is shown in Table 2.3.

Table 2.3 Characteristics of personnel by sex, age, education, for 2010 - 2012

Indicators

On Wednesday. for 3 years

Total headcount

Number of staff

Qualification structure

Specialized secondary

Incomplete higher

Leaders

Specialists

Employees

Structure by age

18 to 22 years old

This table shows that the average number of employees for three years is not uniform, it changes every year and by 2012 it amounted to 141 people, while in 2010 it was 145 people.

Let's consider the main indicators of the number of personnel in the "OK" hypermarket, using the example of table 2.3 and graphic drawings compiled according to individual indicators of this table.

In a hypermarket, the entire staff is divided into managers, workers, specialists and employees. According to data in 2010, there were 9 managers at the enterprise, which is 7.5% of the total staff, workers 20 people is 13.8%, specialists 12 people are 8.3% of the total staff, employees 98 people is 67.6%. In 2011, the number of personnel changed slightly and amounted to 139 people, which is 6 people less than in the previous year. The number of specialists of 12 people is 8.6%, which is 0.3% more than in the previous year. The number of workers in 2012 amounted to 141 people. Speaking about the trend in the number of labor resources, the results of the analysis show that the composition of employees by category of personnel in the Okay hypermarket has changed insignificantly over the course of three years.

According to Table 2.3, graphical drawings were compiled for individual indicators, in which we observe changes in indicators over the years and in the number of personnel. Indicators of the number of personnel by gender (Table 2.3) are shown in Figure 2.1.

Rice. 2.1 Number of employees by gender

In this figure, there is a certain stability due to the quantitative composition of the staff, since the changes are not significant and can be traced only on the part of the male staff.

Consider the main qualifying indicators (Table 2.3) displayed in Figure 2.2.

Rice. 2.2 Qualification structure

The main share is made up of personnel who have secondary and secondary specialized education, these are permanent personnel, as well as those with higher education, these are personnel holding managerial positions. And with incomplete higher education having a fairly large part of the total, this is not a permanent staff, since these are people who work part-time with training.

Rice. 2.4 Structure by age

The biggest problem for the enterprise is the problem of staff turnover. This directly affects the decline in the economic performance of the enterprise, since it takes a lot of time and money to solve these problems in order to fill in the missing personnel.

Table 2.4 analyzes the dynamics of staff turnover according to data for 2010-2012.

Table 2.4 Dynamics of staff turnover.

According to the statements of the retired employees of the hypermarket, as well as the results of periodically conducted testing, it is possible to find out the reasons for staff turnover. Since changes in the personnel composition occur as a result of the movement of the labor force, much attention is paid to this issue in the analysis.

Table 2.5 Causes of staff turnover.

The main reason for staff turnover is the low wages of newly hired workers.

The store has a work schedule: shift working hours; weekends, according to the shift schedule. The work schedule is specified in the Labor contract.

Based on the production tasks and functional responsibilities of certain categories of workers, individual labor contracts may establish flexible working hours, irregular working hours or part-time working hours. Work outside the normal working hours is carried out at the initiative of the employee - this is a part-time job or at the initiative of the employer - overtime work, which cannot exceed 4 hours a day and half the monthly norm of working time. The use of overtime work by the employer may be carried out in exceptional cases with the written consent of the employee, in the manner and within the limits provided for by labor legislation.

Employees, in accordance with the vacation schedule and on the basis of a written application of the employee, are provided with an annual basic paid vacation of 28 calendar days.

The trading floor of the store serves to place the main stock of goods, here the goods are selected by buyers, settlement operations are carried out for the selected goods, and various additional services are provided to buyers.

The shop premises are fully equipped with new trading equipment designed for self-service customers. This allows you to significantly increase the efficiency of the use of retail space, which is necessary, since it allows you to pay attention to increasing the attendance of the trading floor without compromising the quality of services provided.

The trading floor of the store is divided into zones or areas: installation, passages for buyers, workplaces of sellers and the area of ​​​​the settlement node zone. Products in the store are grouped into sections depending on the assortment group of goods. When laying out goods, a vertical laying method is used. With a vertical layout ("tape" layout), the goods of the same name are laid out on the shelves of one slide in several rows from top to bottom. The advantage of this method is good visibility and a clearer differentiation of the laid out goods. For exhibiting meat, sausages, cheeses and other products, refrigerated display cases of various sizes and configurations with a temperature of +3...+8 degrees are used. The departments are equipped with devices for cutting sausages, cheese, vegetables. The store has dozens of other items of commercial equipment - these are counters, racks, trade hills, fences, turnstiles, inventory trolleys and baskets of any configuration and size.

Sale of goods in the store on the principles of self-service. In addition, it is carried out in the traditional way, through the counter when the goods are cut and weighed at the seller’s workplace. To familiarize customers with the range of goods laid out on the shelves. The product range is diverse, with more than 2 million types of goods. Table 2.6 shows the main range of products.

Table 2.6 Name of product range by category

	Name of production
	Tea sets, pot sets, frying pans, plates, disposable tableware, plastic dishes, etc.
Household chemicals	Powders, washing and cleaning products, body and hair care products.
Textile	Bedding, textile haberdashery.
Household products	Home cleaning products, ironing boards, clothes dryers.
Alcoholic products	Wine, vodka, beer, cognac, liquor, champagne, etc.
Juice water	Juices, water with and without gas, fruit drinks and drinks.
Pet food	Animal care products, accessories, feed, toilet fillers, etc.
Diet food	Bread, muesli, sugar substitute, fructose confectionery.
Confectionery	Cookies, gingerbread, cakes, pastries, etc.
Bakery products	Bread, buns, rolls, etc.
	Cereals. Pasta, spices, flour, sugar, salt.
Conservation	Canned vegetables and fruits. Honey, jam, confiture. Stewed meat, pates.
Frozen semi-finished products	Semi-finished products, meat, vegetables, fruits, fish, seafood.
Own production	Salads, meat dishes, appetizers.
Leisure goods	Tents, barbecues, tables and chairs for camping.
Milk products	Milk, butter, cottage cheese, sour cream, yoghurts, cheeses, kefir, etc.

When placing products in the store, the following principles are observed:

1. Place the best-selling products at the level of the buyer's eyes;

2. To place on racks and stands a small number of copies of one type of product, the rest to be placed in a warehouse or in a utility room;

3. Arrange products for sale by color;

4. Arrange price tags in such a way that it is clear which product they refer to. All prices must indicate the name of the product. Price tags are branded.

Payment for the purchase is carried out by paying it through the cash register, the cash zone is located around the entire perimeter of the store. Related products are located near the cash desks on special racks.

The store employees have every reason to be proud of their work, as there are all conditions for this: a decent salary that objectively reflects the professional level of the employee, social guarantees, career opportunities, confidence in the future. In addition, employees are provided with:

1. Corporate discounts on the employee's personal card for goods and services of the company;

2. Organization of hot lunches for employees;

3. Providing financial assistance to employees in emergency situations;

4. Annual free flu vaccination of employees;

5. Gifts for employees' children;

6. The most comfortable workplaces;

7. Overalls;

8. Delivery of employees home in the evening;

2.2 Analysis of the economic performance of the hypermarket

The financial and economic activity of a hypermarket can be analyzed according to various economic indicators. These include, in particular, indicators of the use of fixed assets, material resources, labor resources; indicators of the cost of production and sales volume; indicators of business activity of the enterprise; indicators of solvency of the organization. Analysis of the economic performance of the hypermarket "OK" will be carried out in terms of profit and profitability.

Consider the main economic indicators of the hypermarket "Okay" for the I-II half of 2012, table 2.7 (Appendix D).

To analyze the profit and profitability of a trading organization, we apply the following methodology, which involves the following steps:

1. Analysis of the composition and dynamics of profit.

2. Analysis of financial results from ordinary activities (sales of goods, works, services).

3. Analysis of the level of average selling prices.

4. Analysis of financial results from other activities.

5. Analysis of the profitability of the organization.

6. Analysis of the distribution and use of profits.

As sources of information in the analysis of profit and profitability, the following are used: invoices for the shipment of products, analytical accounting data on the sales account and accounts "Profit and Loss", "Retained Profit, Uncovered Loss", accounting form No. 2 "Profit and Loss Statement ", financial plan data. When analyzing the indicators, the data of Table 2.7 (Appendix D) were used.

In the process of analyzing the composition and dynamics of balance sheet profit, it is necessary to study the composition of profit from ordinary activities, its structure, dynamics and the implementation of the plan for the reporting year. When studying the dynamics of profit, it is necessary to take into account inflationary factors in changing its amount. To analyze the profit in terms of composition and dynamics, an analytical table 2.8 is compiled (Appendix G).

From the analysis of the data it can be seen that the organization receives the vast majority of profits (about 98% of the total) in the form of income from the main activity - the sale of goods and services, this trend remains unchanged. The operating income of the hypermarket "Okay" includes income from participation in other organizations. Their numerical index increased slightly, but the share slightly decreased, due to the increase in profit from the hypermarket's core business. Income from non-sales operations hypermarket "OK" receives by renting retail space; non-operating expenses are formed mainly at the expense of targeted fees. Profit on this indicator has grown almost 7 times, but still makes up a very small share (about 2%) in the total profit of the organization. Net profit of the hypermarket "Okay" increased by 44%.

The profit from sales of products in the whole organization depends on four factors of the first level of subordination: the volume of sales of goods (RP); its structures (D); the cost of goods (Z) and the level of average selling prices (P).

The calculation of the influence of these factors on the amount of profit can be performed by the method of chain substitutions, successively replacing the planned value of each factor with the actual value (Table 2.9).

Table 2.9 Calculation of the influence of the factors of the first level on the change in the amount of profit from sales

D P rp = P conv1 - P pl (2.1)

D P D \u003d P cond2 - P cond1 (2.2)

D P c \u003d P cond3 - P cond2 (2.3)

D P s \u003d P f - P conv3 (2.4)

where D P rp - change in the amount of profit due to the volume of sales of products;

D P D - change in the amount of profit due to the structure of marketable products;

D P c - change in the amount of profit due to average selling prices;

D P s - change in the amount of profit due to the cost of sales.

P conv1,2,3,4 - profit of the organization under conditions 1-4

P pl - the planned profit of the organization;

P f - the actual profit of the organization;

RP pl - the planned sales volume of the organization's goods;

З pl - the planned cost of goods;

To pp - the coefficient of the structure of marketable products;

RP conv2 - the volume of sales of the organization's goods under condition 2;

З conv2,3 - the cost of goods when conditions 2-3 are met;

RP f - the actual volume of sales of goods of the organization;

З f - the actual cost of goods.

Let's calculate the change in the profit of the "OK" hypermarket due to the influence of the above factors using the chain substitution method.

Then: P pl \u003d 185000-135000 \u003d 50000 thousand rubles;

P conv1 = 50000 * 192610.37 / 185000 = 52056.86 thousand rubles;

P conv2 = 52056.86 * 1.05 = 54659.7 thousand rubles;

P cond3 = 192610.37 - 135000 = 57610.37 thousand rubles.

P f \u003d 192610.37 - 135486.13 \u003d 57124.24 thousand rubles.

From here we get:

D P rp \u003d P usl1 - P pl \u003d 52056.86 - 50000 \u003d 2056.86 thousand rubles.

D P D \u003d P cond2 - P cond1 \u003d 54659.7 - 52056.86 \u003d 2602.84 thousand rubles.

D P c \u003d P cond3 - P cond2 \u003d 57610.37 - 54659.7 \u003d 2950.67 thousand rubles.

D P s \u003d P f - P usl3 \u003d 57124.24 - 57610.37 \u003d - 486.13 thousand rubles.

Let's analyze the financial results from ordinary activities, that is, from the sale of goods and services; as well as the impact on them of sales volume, the cost structure and the level of average selling prices. The average selling price of a unit of production is calculated by dividing the proceeds from the sale of the relevant product by the sales volume. The following factors influence the change in its level: the quality of products sold, market conditions, and inflationary processes.

The level of profitability of cost recovery, calculated as a whole for the organization, depends on three main factors of the first order: changes in the structure of products sold, its cost and average selling prices.

Consider the profitability indicators of the hypermarket and analyze it by main product groups (food, household goods, related products) (Table 2.10):

Table 2.10 Main indicators of profitability of the "OK" hypermarket in 2012

Name of indicator	The value of the indicator I half of 2012	The value of the indicator II half of 2012
Profitability of core business	171930/128306,51=1,34	192610,37/135486,13= 1,42
Profitability of the sale of goods	164628,86/127304,27=1,29	185616,35/134476,13=1,38
Profitability of selling services	7301,14/1002,24=7,28	6994,02/1010 =6,92
Proceeds from the sale of food products, thousand rubles
Cost of food products, thousand rubles
Profitability of food products
Revenue from the sale of household goods, thousand rubles
Cost of household goods, thousand rubles
Profitability of household goods
Revenue from the sale of related products, thousand rubles
Cost of related products, thousand rubles
Profitability of related products

Based on these data, we can conclude that the profitability of the organization's core activities increased by 8% due to the following factors: the profitability of the sale of goods increased by 9% due to an increase in consumer activity and, as a result, an increase in sales. At the same time, an increase in the volume of products purchased for the store made it possible to obtain a number of discounts from suppliers, which made it possible to reduce the cost of production. The profitability of sales of food products increased by 9%, household goods - by 12%, related products - by 10%. The profitability of the provision of food delivery services has slightly decreased due to a decrease in the number of orders and an increase in its cost; but at the same time, due to its specificity, it remains very high.

At the time of writing the graduation project, the planned indicators of the organization's financial results for 2013 had not yet been determined. Therefore, let's consider how the planned profit indicators for the second half of 2012 were calculated.

Profit planning for the second half of 2012 was carried out using the analytical method.

When planning profit by the analytical method, the calculation is carried out separately for comparable and incomparable marketable products.

The targets set for the second half of 2012 were as follows (Table 2.11):

Table 2.11 Planned performance indicators of the hypermarket "OK" in the II half of 2012

Comparable products are purchased in the base period that precedes the planned one, so its actual cost and volume of purchases are known. According to the data, you can determine the basic profitability R b:

R b \u003d P o / Z tp * 100 (2.5)

R b - basic profitability;

P o - expected profit (calculation of profit is carried out at the end of the base year, when the exact amount of profit is not yet known);

З tp - the full cost of marketable products of the base period.

With the help of basic profitability, the profit of the planned year is roughly calculated for the volume of marketable output of the planned year, but at the cost of the base year. Further, the calculation is carried out in a certain sequence: the change (+, -) of the cost of production in the planned year is calculated, the effect of changes in the assortment, quality, and grade of products is determined. Such calculations are performed in special tables based on planned data on the range of products, their quality and grade. After justifying the price of finished products of the planned year, the impact of price increases is determined. The impact on profit of all the above factors is determined by their summation.

When planning profit in the second half of 2012, only profit from the main activity (sale of goods, works, services) was taken into account. Since profit from operating income and profit from non-sales operations takes a very small share in the total turnover; then when planning these types of profits were not taken into account.

Profit planning in the 2nd half of 2012 was carried out for the following product groups:

1. fruit and vegetable products;

2. sugar, confectionery;

3. tea, coffee;

4. alcoholic products;

5. soft drinks;

6. dairy products;

7. cheeses, sausages;

8. meat and meat products;

9. fish and fish products;

10. household goods;

11. related products;

Data on actual indicators of the 1st half of 2012 and planned indicators of the 2nd half of 2012 will be displayed in Table 2.12:

Table 2.12 Calculation of the planned profit indicators of the "OK" hypermarket in the II half of 2012, depending on the actual indicators of the I half of 2012

Commodity groups: thousand rubles, plan II-2012 / actual I-2012		Cost price	Selling and management expenses	Sales profit
fruits and vegetables
sugar, confectionery
Tea coffee
alcoholic products
soft drinks
milk products
cheeses, sausages
meat and meat products
fish and fish products
other food products;
household goods
related products
customer delivery services

When planning the cost of production, data from the analysis of the sales market were taken into account. The forecast for the increase in turnover by product groups showed that sales will increase as follows:

1) sugar, confectionery - 9%;

2) tea, coffee - 5%;

3) alcoholic products - 8%;

4) cheeses, sausages - 6%;

5) meat and meat products - 7%;

6) other food products - 2%;

7) household goods - 4%;

8) services for the delivery of goods to customers - 5%.

For other commodity groups, the turnover will not change. Based on the data obtained, we calculate the planned cost of production.

More profitable trade relations with suppliers will lead to an increase in profitability and, accordingly, revenue for the following product groups, profitability will increase as follows:

1) sugar, confectionery - 2%;

2) tea, coffee - 5%;

3) alcoholic products - 14%;

4) meat and meat products - 4%;

5) fish and fish products - 4%;

After paying taxes, the profit is distributed as follows: one part is used to expand the company (accumulation fund), the other part is used for capital investments in the social sphere (social sphere fund), the third part is used for material incentives for hypermarket employees (consumption fund). A reserve fund of the organization is also being created.

To improve the efficiency of the hypermarket, it is very important that the distribution of profits be optimal in meeting the interests of the state, organization and employees. The state is interested in getting as much profit as possible in the budget. The management of the organization seeks to direct a large amount of profit to the expansion of the company. Employees are interested in higher wages.

In the process of analysis, it is necessary to study the dynamics of the share of profit that goes to self-financing of the organization and material incentives for employees and such indicators as the amount of self-financing and the amount of capital investments per employee, the amount of wages and payments per employee. Moreover, they must be studied in close connection with the level of profitability, the amount of profit per employee, and per ruble of fixed assets. If these indicators are higher than in other organizations, or higher than the normative for this industry, then there are prospects for the development of the organization.

In addition, in the process of analysis, it is necessary to study the implementation of the plan for the use of profits, for which the actual data on the use of profits in all directions are compared with the data of the plan and the reasons for the deviation from the plan for each direction of profit use are clarified.

The main factors determining the amount of deductions to accumulation and consumption funds may be changes in the amount of net profit (Ph) and the coefficient of deductions of profits to the relevant funds (Ki).

Then it is necessary to calculate the influence of the factors of changes in net profit on the amount of deductions to the organization's funds. To do this, we multiply the increase in net profit due to each factor by the planned coefficient of contributions to the corresponding fund.

An important task of the analysis is to study the questions of the use of funds from accumulation and consumption funds. The resources of these funds have a special purpose and are spent according to the approved estimates.

The accumulation fund is used mainly to finance the costs of expanding the organization, introducing new technologies.

The social sphere fund is used for collective needs (holding recreational and cultural events), the consumption fund is used for individual needs (remuneration based on the results of work for the year, financial assistance, the cost of vouchers to sanatoriums and rest homes, partial payment for meals and travel, exit benefits on retire).

In the process of analysis, the correspondence of actual expenses to the expenses provided for by the estimate is established, the reasons for deviations from the estimate for each item are clarified, and the effectiveness of measures taken at the expense of these funds is studied. When analyzing the use of the accumulation fund, one should study the completeness of financing of all planned activities, the timeliness of their implementation and the effect obtained.

The profit of the hypermarket "Okay" in 2012 was distributed in the following way (Table 2.13):

Table 2.13 Distribution of profits of the hypermarket "OK" in 2012

The table shows that most of the profits (about 63%) go to the accumulation fund to finance the costs of expanding the organization. More than 17% is spent on material incentives for employees of the organization; moreover, the numerical value of this amount increased by 1280 thousand rubles. or in terms of one employee - 85.33 thousand rubles; at the same time, the amount of net profit attributable to one employee increased by 495.18 thousand rubles.

Let's compare the profit distribution in the II half of 2012 with the planned indicators (Table 2.14):

Table 2.14 Calculation of the influence of various factors on the amount of contributions to the funds of the hypermarket "OK" in the II half of 2012

Fund type	Amount of profit to be distributed	Share of distributed profit, %	Deviation from the plan, thousand rubles
						at the expense of PC	by Kotch
Spare.
Savings.
consumption.
Social sphere.
Net profit

Table 2.14 shows that due to the receipt of net profit by 31.5% more than planned, there was an increase in deductions to all funds: reserve - by 100%, savings - by 19.45%, consumption - by 40%, social sphere - by 20 ,fourteen%. At the same time, the share of the reserve fund increased by about 8% (in case the next time period is not so successful) at the expense of the accumulation fund, while the shares of the consumption fund and the social sphere remained at the same level.

2.3 Organization of economic relations of the hypermarket "Okay"

Commercial work on the purchase of the necessary material resources involves not only the implementation of operations to establish economic relations with product suppliers, but also the organization of accounting and the implementation of contracts with suppliers.

Competent conduct of procurement operations requires employees of the procurement department to have certain knowledge of the basics of economic law regarding the conclusion of a contract as the basis for procurement, the supply of goods and their payment.

Under market relations, the role of contracts for the supply of goods increases sharply. This is due to the fact that with equal economic relations between suppliers and buyers of goods, and their complete economic independence, the contract is the main economic document that defines the rights and obligations of the parties to organize the supply of goods and products for material and technical purposes.

Employees of the procurement department of the organization ensure the timely and correct conclusion of contracts with product suppliers, the establishment of rational direct contractual relations for the supply of goods, and constant monitoring of their execution.

Goods are delivered to the Okay hypermarket rhythmically according to schedules, thanks to which the store maintains a stable assortment, speeds up the turnover of goods, and reduces their damage. The delivery of goods is carried out in accordance with the demand of the population and the mandatory assortment list established for the store. Special places are equipped for unloading goods. The premises for the acceptance of goods in terms of quantity and quality are adjacent to the place of unloading. Goods entering the store are accepted by financially responsible persons.

When accepting goods by quantity, the conformity of the actually delivered goods with the data of the accompanying documents is checked. Quality acceptance of goods is carried out in accordance with the requirements of standards and specifications.

When entering the retail network, all goods must have a certificate of conformity. The marking on them must comply with the quality certificate.

When accepting goods from suppliers, the store receives waybills and invoices, which list the types of goods and their quantity, indicate the total cost. In case of shortage, an act is drawn up accordingly on the established discrepancy in the quantity of products. Goods acceptance certificates are drawn up for the goods received. After the receipt of goods, they are accepted in terms of quantity and quality by the merchandiser and accounted for (1C - Trade) by the operator.

Suppliers can be both single, unique, and mass, differ in the types of supplies and forms of payment.

Each firm is free to establish its own criteria for evaluating suppliers based on its own considerations and the adopted strategy of activity. At the same time, the Okay hypermarket also has requirements for suppliers:

Just in time according to the agreed schedule to deliver products in accordance with the order (agreement, contract);

Products must meet the agreed quality standards, be produced using advanced technology;

Comply with the required delivery volumes;

Maintain agreed prices;

Availability (territorial, information, communication) of the supplier.

Reliability;

Forms of payment (deliveries according to the plan, on demand, packaging, transport and insurance services, payment currency);

Long-term relationships with organizations, which plays a big role for the organization.

Requirements for suppliers may vary depending on the general economic situation, market conditions. So, at the stage of economic recovery, the requirements for suppliers may become tougher, and, conversely, soften during a period of recession or limited resources (deficit supply). We should not forget that suppliers can work not only for the organization, but also for its competitors. The study of suppliers and the development of requirements for them should be carried out taking into account the position of competitors. Hypermarket "Okay" applies in commercial work before the purchase of goods such methods of complex study and prospective forecasting of demand as:

Current detailed accounting of the sale of different groups of goods for a certain period;

Study of commodity circulation trends;

Bulk purchase policy;

Wholesale exhibitions-fairs and purchase of goods at them;

Control over the fulfillment of the terms of the contract and the progress of the delivery of goods;

Analyzing the current contractual practice at the enterprise, it should be noted that the parties, when concluding supply (or sale and purchase) contracts, provide for the following mandatory conditions:

1. date of conclusion of the contract;

2. full name of the parties that entered into the contract;

3. quantity and range of goods to be delivered;

4. terms of execution;

5. order of delivery of goods;

6. quality, completeness, packaging and labeling of goods;

7. prices and payment procedure;

8. property liability.

The correct and beneficial for the parties harmonization of the above conditions in the contract is an important and at the same time complex commercial task that requires a good knowledge of specific practices and the organization of the supply of goods.

The main responsibilities of the supplier include: delivery of products on the terms of the contract, timely informing the buyer about the readiness of material resources for shipment, ensuring the quality of the products supplied.

The seller (supplier) is obliged to: pack the products at his own expense, bear the commercial risk and transportation costs to the place where the products are handed over to the buyer.

The main obligations of the buyer: to accept the products at the place and within the time specified in the contract, pay the price of the goods stipulated by the contract, bear all costs and risks that the products may be exposed to after the transfer of ownership to the buyer.

When the contract states that the buyer must remove the material resources from the supplier's warehouse, then all transportation obligations and commercial risk lie with the buyer. Such conditions are most beneficial for the supplier enterprise.

The most beneficial for the buyer are the terms of delivery, under which all transportation and insurance costs, as well as the risks of accidental loss of the goods, are borne by the seller.

The price of material resources is one of the essential conditions of the contract. The price is determined by the agreement of the partners and is indicated either in the contract or in the specification; it is possible to agree on the price in the protocol, which is part of the contract.

An analysis of contracts for the supply of products by the Okay hypermarket showed that the price in the contract is indicated in the invoice, which is part of the contract.

When setting the price, delivery features are taken into account. If the delivery of material resources to the buyer's warehouse is expected, then the price of the contract should include transportation costs and cargo insurance costs. When the delivery of products from the seller's warehouse is envisaged, the price of the contract takes into account only its cost.

The price in the contract can be firm (fixed) and moving, that is, subsequent fixation. With a specified fixed price, the contract determines the contract figure, which is not subject to change when paid by the buyer. It is well known that a fixed price in inflationary conditions is beneficial only to the buyer. Therefore, the supplier, in order to protect himself from losses, requires a 100% prepayment in the contract.

The current practice of contract work in the Okay hypermarket shows that product suppliers usually provide for a 50% prepayment. This is due to the subject of non-payments and the desire to reduce the risk of losses.

If at the time of the conclusion of the contract it is difficult to determine a specific price, then the parties may provide for fixing the initial price, which during the execution of the contract may change according to the method agreed by the partners. Such a price is called a moving price, that is, this price is essentially the market price at the time the contract is executed. A sliding price with subsequent fixation is not reflected in the contract. In this case, the section "Special conditions of the contract" indicates the exact ways to determine ...

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Study

by academic discipline

"Strategic Management"

Analysis of the mission, vision.

Completed:

2nd year student

day department

Kuznetsova Irina Vladimirovna

student

according to the educational program

undergraduate:

"080400 - Personnel management"

St. Petersburg

Introduction

The relevance of the educational task is due to the need to clarify the vision and mission when developing a strategy, as well as the need to solve professional problems: identifying the organization's goals that should be planned, ways of ranking and coordinating goals in the organization's management system.

The purpose of the study is the formation of competence in the academic discipline.

The educational goal is to obtain additional skills, knowledge necessary to perform individual work.

The object of the study is strategic management in the organization in stores: Auchan, OKAY, Lenta, Perekrestok.

Subject of study: How the vision, mission are presented.

In carrying out this study, we set ourselves the following tasks:

1. Collect evidence,

2. Find contradictions.

Account for holding promotions, a wide range of goods, selling goods at low prices, providing a large list of services.

In the field of personnel: To train and develop the skills and competencies of the company's Russian specialists to provide them with maximum responsibility and autonomy up to the opportunity to become AUCHAN shareholders.

In the course of the study, we found that the Auchan store has a strategic goal, a strategic vision, and a strategic mission.

The assortment of Perekrestok stores is compiled on the basis of the results of an analysis of consumer preferences, it includes a large number of Russian-made goods

We buy only the highest quality products from the best suppliers

We apply innovative trading technologies and the best world trading practices

Perekrestok shops are always conveniently located

Strategic vision: In 2013, the intersection plans to expand its retail network in the North-West, at least 20 stores. Plans to enter a new region - the Vologda region.

In the field of personnel: Opportunity for career growth, the possibility of professional growth, steadily growing income, compliance with all norms, the labor code, stability.

In the course of our research, we found that the crossroads store has a strategic goal, a strategic vision, but no strategic mission.

Group of companies "OK"

General information about the enterprise.

O'KEY is a dynamically developing retail chain in Russia, one of the largest grocery retail markets in Europe with high potential for further growth. We are one of the leaders in Russian retail, having 83 shopping complexes with a total trading area of ​​about 385 thousand m2 in the North-West, South, Central, Ural and Siberian regions of the country. Today, O'KEY stores operate in 20 major Russian cities.

Vision:

To be representative of European hypermarket trade culture.

Strategic goal:

The goal of the O'KEY group is to provide customers with the widest range of products, including their own cooking and baking, as well as constantly updated lines of seasonal food and non-food products at low prices. And through large purchases, O'KEY will reduce prices to almost the lowest possible.

The main competitive advantages of the O'KEY chain are a wide range of products and the ability to vary it, taking into account the characteristics of demand in certain regions.

Hypermarket "OK" is a classic European hypermarket "for the whole family", which is distinguished by: Convenient and advantageous location; Large free car parking; The widest range of goods at affordable prices; Variety of own culinary products; Professional management and attentive staff; Full range of additional services.

Strategic mission "O" KEY ":

· Become a popular shopping destination.

· Creation of a new range of products under its own brand.

The company plans to introduce a number of innovative IT solutions that will allow more accurate forecasting of consumer demand, increase the efficiency of category management and supply management systems. O'KEY plans to improve the customer feedback system, which allows to adapt the assortment of stores to the needs and taste preferences of the residents of a particular region, as well as the intensive development of their own brands.

In the course of our research, we found that the Okay store has a strategic goal, a strategic vision, and a strategic mission.

Conclusion:

Vision and mission are long-term strategic decisions, but they are not something unshakable, and in the course of real activity, the need to refine and develop them inevitably arises.

Vision and mission:

1. Clarified in case of a significant deterioration in the economic condition of the organization, the deterioration of the organization's activities is an indicator that the current vision has ceased to correspond to reality - the new conditions of the enterprise (the organization's management "lost its flair", the "feeling" of the environment, new factors that significantly affect the success of the organization's functioning ).

2. Developed when creating a new organization.

Vision - this component of the plan represents the decisions made - the basic rules for managing the enterprise, which serve as the rules for making all subsequent decisions (decisions that explain why today it is necessary to manage the enterprise this way, and tomorrow differently).

Mission - a more specific concept, defines the place, purpose and role of the enterprise in the overall chain of activities.

In the course of our research, we have developed a number of competencies and skills on this educational issue.

Competence - assessing the results of the organization's activities on the strategy it is implementing and learning from the mistakes made, clarifying and presenting its vision and mission of the organization, achieving certainty in the list of strategic goals and agreeing on goals in the organization's management structure.

Skills - determining the methodology for conducting analysis, identifying the causes and obtaining specific results of the organization's activities, the procedure for clarifying the vision and mission, formulating strategic goals.

Summing up, in 3 stores Lenta, OKEY, Auchan - hypermarkets that have a convenient and advantageous location, the widest range of goods at affordable prices. Lenta, OKEY and Auchan stores have strategic goals, mission and vision, while Perekrestok does not have a mission.

LITERATURE

1. The official website of the Lenta hypermarket - [Electronic resource]: http://www.lenta.com/index.php?path=node/107 (Accessed 09.03.2013).

2. Official website of the group of companies "O" KEY "[Electronic resource]: http://okey-yurga.ru/about/mission/ (Accessed 09.03.2013).

3. The official website of the Perekrestok supermarket - [Electronic resource]: http://www.perekrestok.ru/content/partners/about/mission.html (Accessed 09.03.2013).

They punctured the wheels in the underground parking of the O'KEY hypermarket

03/18/2018 visited the hypermarket "O" KEY "at the address Partizan Herman str., 2
Leaving your car in the underground parking, on the territory of the parking area of ​​the "O" KEY store
(3rd row, 5th place from the exit from the parking lot), went shopping safely. The check is attached dated 03/18/2018 (20:30).

Upon returning to the underground parking, I left a bag of groceries in the car. For further visits to the tobacco shop "Tabacon", fast food restaurant "McDonald's"
and the continuation of purchases in the construction hypermarket "Leroy-Merlin" - located in the same building (St. Partizan Herman, 2).
Returning to the car at approximately 22:30, he was unable to start the engine. There was an electrical problem.
Which it was not possible to eliminate promptly, since I do not have the education of an electrician.
At 11:05 p.m., the lights were turned off throughout the underground parking of the O'Key hypermarket. The entrance gates were closed, leaving only one open exit gate.
From the personnel and security of the O'KEY hypermarket, no one was present at the underground parking at the moment.There was no one to report the breakdown.
Evacuation of the car from the underground parking was not possible, since the height of my car is 2.1 meters. And the gate at the exit is not more than 2.5 meters.
It was decided to leave the car in the parking lot of the O'Key hypermarket and get home by taxi.
A screenshot from the taxi app is attached.
At 23:40 I left the underground parking.

The next day, 03/19/2018 at around 10:30 am, I returned to my car. The car was on three flat tires.
When pumping up the wheels, it turned out that all the wheels were damaged, there were various punctures.
On one of the wheels there is a valve cut for tubeless tires (nipple) and two punctures. The other two wheels have three punctures.
A witness approached me, whose phone number is available, said that the car at the time of the opening of the O'KEY hypermarket and the underground parking at 8:00 was already on flat tires.

Introduction

General characteristics of the O'Key hypermarket, its organizational structure

1 General information

2 Growth history

3 Activities

4 Management system of the organization

Analysis of the OKey hypermarket

1Analysis of the hypermarket management system

2 Analysis of external and internal factors of organization development

3 Studying methods of personnel management

4 Analysis of the information and communication management system

5 Study of management decision-making methods

Organization management efficiency

1 Analysis of financial and economic activity

2 Measures taken to ensure financial and economic sustainability

Conclusion

Bibliography

Introduction

The trend of the modern development of society is the transition to a new innovative model of the economy, the content of which can be expressed in one word "innovation". The conditions for the survival of an enterprise in the competitive struggle are the orientation towards the introduction and dissemination of innovations, the choice of the optimal model of enterprise management, the introduction of innovations in the field of customer service, and the development of the organizational structure of the enterprise. For a better perception of market signals, strengthening of feedback, more flexible interaction between the business units of the network, the mobility of the company is necessary, sometimes involving internal restructuring: the emergence of new functions and activities, changes in the organizational structure, management systems.

The modern policy of the company should involve strengthening the priorities of long-term development, improving the strategic management procedure, which is often carried out with the involvement of third-party consultants who introduce new management technologies. This is evidenced, if not by direct research, then by a number of indirect factors, such as the prevailing areas of investment, the proclaimed targets of companies. Today, progressive leaders consider the culture of the organization as a powerful strategic management tool that allows all departments and individual employees to be oriented towards the effective implementation of common goals.

The purpose of the practical work is to study the management of the O'Key hypermarket. Tasks of practical work:

analysis of the activities of the hypermarket "O'Key";

identification of problems in the activities of the enterprise;

development of management decisions aimed at improving the efficiency of the O'Key hypermarket.

The object of the study is the O Kay hypermarket.

The subject of the research is the development of managerial decisions in the field of management. The scientific and methodological basis of the work is the legislative and regulatory framework that regulates trading activities in the Russian Federation, scientific and methodological sources devoted to the problem under study.

Chapter 1. General characteristics of the O'Key hypermarket, its organizational structure

1 General information

O'Key is a dynamically developing retail chain in Russia. It is one of the leaders in Russian retail, having 77 shopping malls with a total trading area of ​​about 379,000 sq. m. m in the North-Western, Southern, Central, Ural and Siberian regions of the country. Legal address -195213, St. Petersburg, Zanevsky prospect, 65, building 1, lit. A. The hypermarket has a bright and memorable logo.

The hypermarket is a limited liability company. The form of ownership is private.

Mission - Consists of creating the largest and most efficient chain of "hypermarket" stores in Russia and satisfying: requests of buyers of the Russian Federation with below average, average and above average solvency, in food and consumer goods of a diverse range and of the highest quality with good (speed , comfort) after-sales service; expectations of shareholders, suppliers, investors, executive authorities from the effective functioning of the distribution network in the Russian Federation. Objectives - Ensuring stable product quality based on continuous improvement and improvement of the quality management system and work organization, maintaining and developing the prestige of the enterprise in the developed sales markets on the basis of mutually beneficial partnership and cooperation, expanding the product range, increasing profits by reducing production and sales costs .

With regard to the strategy of the hypermarket and the achievement of goals, it should be noted that "About Kay is one of the leaders in food retail in Russia. In recent years, the company has shown record high growth rates. The company will be able to become one of the fastest growing retailers in Russia and will outperform many foreign and Russian peers in 2014-2015 in terms of revenue growth. At the same time, the company's securities are traded at a 48% discount to shares of companies in emerging markets in terms of EV/EBITDA (2012e). Our DCF valuation confirms upside potential.

The company strives to provide customers with the widest range of products, including its own cooking and baking, as well as constantly updated lines of seasonal food and non-food products. Plans for "O Kay - improvement of the customer feedback system, which allows to adapt the assortment of stores to the needs and taste preferences of the inhabitants of a particular region, as well as the intensive development of their own brands.

The hypermarket strives to achieve its long-term, medium-term and short-term goals:

· Long term goals-

Open more hypermarkets Kay";

increase sales by 10% annually over the next five years;

increase profits by 12% annually over the next five years.

· medium-term

increase in the range of products; - attracting buyers;

· Short term goals

increase in the market share of the Czech Republic;

increase in sales volumes;

increase in profit growth rates;

increase in the share of equity capital;

improving the quality of manufactured products;

Revenue for 2008 amounted to 50.3 billion rubles, for 2010 - 82.7 billion rubles. for the first half of 2014 - 72.7 billion rubles.

The authorized capital is 13.74 billion. rub. It has more than 26 thousand workers.

2 Growth history

management hypermarket store management

Considering the life cycle of a hypermarket, it should be noted that the stage of formation of a hypermarket has begun, when the idea of ​​a service has proved its right to life, during which the company creates and debugs a working business model in a particular region or city, capable of subsequent replication in other regions and at the national level

In 2002, the first O'KEY hypermarket was opened in St. Petersburg.

In 2005, the Company began regional expansion: a hypermarket was opened in Rostov-on-Don.

The chain's first hypermarket opened in St. Petersburg in May 2002, located at 3, Vyborgskoye shosse, behind the Ozerki metro station. The project was created by the architectural workshop of Mityurev. In 2003, the workshop received the "Architecton" award for it in the "Best Construction" nomination.

The growth in scale and increase in the turnover of service companies were associated with the "cloning" of business according to proven business models in the regions of Russia

In 2006, the first O'KEY - Express supermarket was opened in St. Petersburg.

In 2007, an international management team led by Patrick Longuet joined the Company.

In 2008 stores were opened in new federal districts - Central, Volga and Siberian.

The first of the O'Key hypermarkets opened in 2002. The following year, two more hypermarkets were opened, and already in 2005 there will be ten of them. At the same time, the share of the O'Key network in the St. %. Active expansion of O'Key hypermarkets in the regions began in 2004. The hypermarket is the most modern and technologically advanced retail solution, combining a large department store with a leisure center. Another distinguishing feature of the hypermarket is its own production. `Key' represents private labels: `O`Key', 'For Every Day', '4 Home', 'Red Emotion', 'Firemark', 'Green Way', 'Dominant'.

The range of goods in O'KEY hypermarkets includes more than 35,000 items, in O'KEY-Express supermarkets - more than 6,500 items. The production of own brands of dairy, meat and other products is carried out on the basis of local food enterprises.

According to the results of 2007 the O'KEY group of companies showed rapid growth: the volume of retail space reached 147,2000 sq. m., the turnover amounted to about 1.192 billion US dollars, which was almost twice as high as in 2006. The Group employs about 8,500 people. director of the O'KEY group of companies since the end of 2007. is Mr. Patrick Longuet.

3 Activities

O'Key hypermarket is a large retail chain offering a wide range of food and non-food products.

Its main areas of activity:

investments in securities;

activities of holding companies in the field of financial intermediation;

advising on business and management issues;

holding company management activities;

Management's decision on the recruitment of "OK" consists in establishing a balance between the requirements for the personal and qualification data of salespeople, managers and their market value in the labor market. The work of an experienced, highly qualified and good external salesperson is adequately paid.

A particularly important area in the development of the O`key hypermarket was the information support of the management process, which consists in the collection and processing of information necessary for making informed management decisions.

All O'Key hypermarkets are part of a distribution network with centralized management. Management is carried out from a remote central office that receives information from several hypermarkets, each of which has its own database.

4 Management system of the organization

O'Key has a linear-functional management system. The linear-functional structure combines the advantages of linear and functional structures. For its formation, the mine principle of construction and specialization in the management process is used. Divisions are formed according to the types of activities of the organization. Functional divisions are divided into smaller production facilities, each of which performs a limited list of functions.

Chapter 2 Kay"

1 Hypermarket management system analysis

Studying the linear-functional hypermarket management system, one cannot fail to note its advantages and disadvantages.

The advantages of a linear-functional system include:

· The head of the organization is responsible for the final result of the activity;

· This system helps to improve the efficiency of the use of labor of all types;

· Simplified training;

· There is an opportunity for career growth of employees;

· It is easier to control the activities of each department and performer.

However, this system also has its drawbacks:

· Problems of interfunctional coordination;

· Narrow specialization of employees;

· Limitation of opportunities for professional development of functional and especially line managers;

· Lack of authority for functional and line managers.

Thus, the problem of coordination gives rise to a certain conflict between services, contributes to the desire to rise in the ranks of equals. Narrow specialization narrows the horizon of the professional vision of employees, reducing corporate goals and objectives to functional ones. Line managers, due to their limited development, are exempted from specialized management functions, focusing their attention on the problems of their own production, and the lack of authority leads to pushing out decision-making at the level of a higher manager, thereby overloading him with current problems.

Below is a diagram of a linear-functional control system for the hypermarket "O Kay.

Figure 2.1

2.2 Analysis of external and internal factors in the development of the organization

The organization is in a state of constant exchange with the external environment. The resources received can have a positive impact on the organization, that is, contribute to the development of the organization, or negatively, that is, hinder the development of the organization. Therefore, it is necessary to determine the direction of influence of each factor on the organization under study. STEP - analysis will allow you to assess the external environment of the O'Key hypermarket. Below is a STEP analysis table.

Table 2.1

Social factors · The number of purchases via the Internet and the use of mobile Internet in the age category up to 35 years are increasing. · the average salary for 2013 was 25527.9 · There is a growing positive attitude towards natural products in society. People are more inclined to buy imported goods. Technological factors · Modernization of production is carried out successfully · Electricity costs can be reduced by predicting electricity consumption, implementing energy-saving measuresEconomic factors · During this period, the ruble exchange rate is unstable (the dollar exchange rate is declining) · The level of taxation is relatively low (13% is income tax) · The availability of loans will grow. Political factors · This year, restrictions on the import of raw materials will increase and higher customs duties on imports will come into force. · Growing tension in relations between our country and the country of the main exporter. The analysis will determine the strengths and weaknesses of the O'Key hypermarket, as well as identify opportunities and threats. Further, with the help of these data, it is possible to determine what the management of the O'Key hypermarket should pay attention to in order to eliminate the occurrence of possible problems.

Table 2.2

Characteristics of the external environment "O'Key" Opportunities 1. good impression that customers have about the company 2. convenient location (all stores are located in densely populated areas) Threats 1. federal competitors entering the market 2. unfavorable changes in product prices 3. change trade policy of competitors 4. growing demands of buyers and suppliers Strengths 1. ways to expand the range of products to meet more customer needs 2. changing needs and tastes of buyers Work with new manufacturers without intermediaries Growth strategy of business volumes Formation of strategy-culture and personnel-strategy1. Expanding market share 2. Forming and maintaining an image 3. Increasing adaptability to environmental changes through staff development marketing activities 1. Further development of the network of branches 2. Work with a new segment for full coverage of the market1. Cost optimization policy 2. Product development 3. Sponsorship and charity policy

Summing up the results of the O'Key Swot-Analysis, it is worth noting that the hypermarket should choose the path of development that will eliminate weaknesses and threats, namely, to pursue a policy of cost optimization and product development. It is also necessary to draw their attention to the policy of sponsorship and charity.

3 Studying methods of personnel management

According to the official website, there are 26,782 employees in the O'Key hypermarket chain.

In the hypermarket "O'Key" with a trading floor area of ​​​​5 thousand square meters. meters employs about 300 people. Most of them are people whose duties include directly working on the trading floor. These are sellers, cashiers, security officers, about ten positions in total. The rest of the staff is top management and middle management. The staff turnover at O'Key today is only 3%, which is a very good indicator for trade enterprises, which characterizes the level of professionalism of the personnel service.

Top management and middle management are the most important personnel layer and the principles of finding people for such high positions can be different, sometimes ambiguous. These are both the own developments of the personnel service, and an appeal to recruiting agencies. Growing your own personnel is also a possible option, because hypermarkets are a new type of business for Russia and there is still very little worthy experience in this area. In the direct selection of candidates, not only work experience, education, results of previous activities and the fame of the company in which the person worked before are taken into account. In addition, constant professional development is provided for senior and middle-level personnel, which is provided by Mercury International (Estonia) and MRD Consulting (Moscow). In general, this is at least eight training days per year for each employee. But the biggest problem for any trading company is the selection of line staff. "OK" in this regard is no exception. After all, the performing link is a large part of the hypermarket staff. To hire this staff, advertisements in the media (2-3 editions), poster advertising, participation in city job fairs are used. In addition, often people themselves come to the information point of the hypermarket and leave applications for certain positions.That is, the flow of candidates determines the desired place of work.

Main selection criteria:

.Face control. Sales staff should be nice and friendly;

.Adequacy of behavior;

.Education doesn't matter. Only for work as a cashier-operator requires special education and work experience;

.Ability to learn;

.Normal communication.

The pride of the HR director is the "Golden Rules of Relationships in the O'Key Hypermarket", a copy of which each employee of the linear link has. The meaning of the "Rules" is to convey the ideology of corporate culture in an accessible language. The Golden Rules contain recommendations regarding work , to the company, to the client, to their own appearance, they include a list of seven "IS" and seven "NO" hypermarket. "Rules" clearly define the core values ​​of the company - a positive attitude, initiative and the slogan "everything for the client." Below is a visual table of the Golden Rules.

Table 2.3

Seven "is" in "OK": Seven "no" in "OK": · one common "OK"; · only positive attitude; · the expression "ready to rectify the situation"; · the word "task"; · work situations; · good posture and free gestures; · Poll "May I?" · own and someone else's department; · bad mood; · the words "I don't know, I haven't heard"; · the words "problem"; · resentment; · crossed arms on the chest; · the question "Why me?"

Every three months all line employees participate in "developing conversations" - a private conversation between an employee and his immediate supervisor about job responsibilities, opportunities for professional growth, existing shortcomings of a particular area of ​​work. For an employee, such conversations are an opportunity for "feedback" with management and successful career advancement.

The following groups of methods are used in personnel management at the "O" KEY enterprise:

· Administrative - organizational methods of management:

Regulation of employee relations through regulations on structural divisions and job descriptions;

The use of power motivation (issuing orders, issuing orders, instructions) in managing the current activities of the enterprise.

· Economic management methods:

Material incentives for the work of employees: bonuses based on the results of work.

· Socio-psychological methods of management:

Developing a sense of belonging to the organization among employees through the formation of service standards, corporate advertising, the widespread use of company logos, providing employees with branded work clothes, etc.;

Stimulating the work of employees through the guaranteed provision of social guarantees (sick leave, payment of benefits, etc.), organization of organizational holidays for employees and their children. Employees of the company are provided with additional compensations and benefits (in excess of those established by law);

Payment of transportation costs (allocation of funds for the purchase of cars for the heads of departments and directions);

Catering (free lunches in the canteen located on the company's territory, or additional payments in the amount of the cost of lunch);

Training, retraining and advanced training;

Support for young families (vacation at the birth of a child or marriage registration - up to 15 calendar days);

Preferential vouchers to children's health centers.

The style of personnel management can be determined by conducting a survey of employees.

An analysis of management methods in the O'Key hypermarket showed that personnel management is carried out using a combination of administrative, economic and socio-psychological management methods. The socio-psychological methods used at the O'Key enterprise effectively provide spiritual stimulation, creating a favorable psychological climate in the team and a sense of belonging to the organization. The stable amount of staff remuneration established at the enterprise prevents an increase in staff turnover and reduces the cost of finding new labor resources.

The chain stores need to pay attention to the problem with the number of staff in the department of their own production of the O`Key chain stores, which offers baked goods and various dishes.

4 Analysis of the information and communication management system

In the O'Key organization, a large proportion of the information used by managers comes from internal sources. A specialized group of workers is fully or partially engaged in information support. It may include departments such as marketing research, sales analysis, planning, economic analysis, operations research, and systems analysis. Certain requirements are provided for the quality of information, the most important thing is that it be useful. Scheme of information flows in the O'Key hypermarket.

Internal communications can be interpersonal and organizational. Interpersonal communications connect two or more people, and organizational communications include such communications in which at least one of the participants is a group (subdivision). In terms of communication, communication is divided into verbal and non-verbal. Communication can also be divided into formal and informal. Formal communications link the elements of the organizational structure and are established using rules enshrined in job descriptions and internal regulations. Channels of informal communication are interpersonal communication of employees. Rumors are considered to be one of the fastest ways to spread informal information in an organization. Managers often use this channel of information transmission to study the opinions of employees, their readiness for change and acceptance of the new, to identify "bottlenecks" in the leadership of the organization. Typical information transmitted through informal channels:

· Proposed measures to tighten control;

· Upcoming promotions or demotions of employees;

· Changes in the organizational structure;

· Information about personal preferences of managers, etc.

An approach to communication management is used in the style of "communication management is considered as an independent professional activity of the producer, intermediary and consumer (subjects and objects of the economic system) to implement a communication strategy formed in accordance with the motives, attitudes, interests, relationships and specific goals of each."

In this regard, communication management can be defined as the ability to create value from the intangible assets of an organization, as a purposeful process of converting information and knowledge into value. The object of communication management is the process of communication (exchange of information, knowledge, intellectual property) aimed at the formation and use of all types of capital of the economic system. The subject of communication management are senior officials who make strategic decisions about the development of the organization. The fact is that specialists in the field of communication can help in the technique and technology of communication management. But the ideology should remain with the people who carry out strategic management.

5 Study of management decision-making methods

Modern business is very dynamic and dependent on the slightest fluctuations in market conditions, therefore it is vital for the management of the O'Key hypermarket chain not only to respond as quickly as possible to all market changes, but also to anticipate them in advance and take the necessary preventive actions.

Thus, already during the development of the project for the construction of a retail network, the management of "OK" faced a number of important tasks:

· The need to automate all business processes at the level of sales floor equipment within a single information system that integrates the front and back offices;

· The need for the most prompt and complete analysis and forecasting of the market situation;

· The need to synchronize the databases of all stores in order to make prompt and informed management decisions.

The Korus Retail industry system for retail chains, developed by KORUS Consulting based on Microsoft Dynamics AX, was chosen as the optimal tool for solving the problems faced by the management of the O'Key hypermarket chain. Moreover, the O'Key management when choosing a product was guided not only by its functionality, but also by the reliability of the company implementing the implementation. With its help, it was possible to achieve not only a significant speed of information exchange within the company, but also its complete correctness. Thus, the network management was able to carry out the most efficient and accurate accounting of goods. To do this, a mechanism is provided to support the bar-coding system, as well as the interaction of Korus Retail with portable information collection devices, POS-terminals, computer scales, etc. All O'Key hypermarkets are managed from the central office, which determines the general policy, conducts centralized purchases and settlements with suppliers, determines pricing, mechanisms for the implementation of marketing and promotions, etc. For this reason, the management of the "O" hypermarket chain kay receives orders too late, instructions from the main office of the hypermarket.

Chapter 3

1 Analysis of financial and economic activity

Labor productivity in the 1st half of 2014 is almost equal to the labor productivity in the 1st half of 2013. Indicators of the ratio of debt to equity and the ratio of long-term debt to the amount of long-term debt and equity are indicators of financial dependence. The ratio of debt to equity in 1H 2014 compared to 1H 2013 slightly increased from 2.47 in 2013 to 2.72 in 2014, due to the hypermarket's expenses for opening new stores and expansion of its activities.

The ratio of the amount of long-term debt to the amount of long-term debt and equity at the end of the 1st half of 2014 practically did not change compared to the 1st half of 2013, which, taking into account the dynamics of the previous indicator (the ratio of debt to equity), indicates that the hypermarket along with some increase in dependence on long-term borrowings, equity also increased. The indicator of the degree of coverage of debts by current income is negative, which is explained by the specifics of the hypermarket's activity, which, in turn, is reflected in the financial statements: at the level of profit / loss from sales, the hypermarket has a loss, since suppliers' premiums are reflected in the financial statements as "other income". According to the results of the 1st half of 2014, as well as the results of the 1st half of 2013, the hypermarket has no overdue debts.

Net profit of the trading network "O Kay" in 2014 amounted to 5.0% compared to 2013. This was announced on Thursday in the group of companies "O Kay.

The amount of net profit for 2014 amounted to 5.226 billion rubles. At the same time, its profitability amounted to 3.4%. Operating profit for 2014, however, amounted to 8.566 billion rubles, which is 8.8% more than in 2013.

Recall that earlier the group of companies "O Kay reported a 9% increase in revenue for 2014. In addition, the size of the average check in 2014 increased by 4.3%.

2 Measures taken to ensure financial and economic sustainability

When developing a model for managing the purchasing activity of the O'Key hypermarket, it is advisable to forecast the volume of sales of food products with a seasonal nature of sales, which significantly affect the structure of the assortment. As such a product in the structure of the assortment, we single out ice cream. It should be noted right away that the list of such products is much wider than it seems (this is not only ice cream, but also mineral water). The fact is that the concept of "season" in forecasting is applicable to any systematic fluctuations, for example, if we are talking about the study of trade turnover during the week, the term "season" means one day. In addition, the cycle of fluctuations can differ significantly (both up and down) from the value of one year.

In summer, the largest volumes of sales of products of the hypermarket "O'Key", which is associated with the holiday season, summer season, trips to nature.

To take into account new economic trends, the O'Key hypermarket is recommended to regularly update the model based on monitoring the actual sales volumes, adding them or replacing them with the data of the statistical base on which the model is built.

In the field of procurement, it is necessary to implement the following solutions of the O'Key hypermarket:

focus on goods with low prices;

focus on the purchase of small lots;

orientation to assortment purchase;

Orientation to the purchase of well-known brands.

To improve the performance of the O'Key hypermarket, it is necessary:

a) optimization of inventory for the smooth operation of the enterprise;

b) increasing the efficiency of the use of fixed assets and working capital in general;

c) increase profits and profitability of sales.

When managing the purchasing activities of the O'Key hypermarket, it is necessary: ​​to assess the total need for goods for the planned period; periodically specify the optimal batch of the order and the moment of the order; periodically update and compare ordering and holding costs; regularly monitor inventory storage conditions and automate the accounting system.

It is necessary to predict the volume of sales in the O`Key hypermarket for goods with a seasonal nature of sales.

Let's make cumulative economic effect in table 3.1.

Table 3.1 The cumulative economic effect of the proposed measures to improve the management of the procurement activities of the O'Key hypermarket

Measures to improve the efficiency of inventory managementWays to improve the efficiency of inventory managementExpected economic effectOptimization of inventory as part of the management of the procurement of goods for the smooth operation of the enterprise development of a competent marketing strategyReducing stocks to the optimal level by 15%Optimizing the availability of inventory in the framework of purchasing activities of goodsStrategic inventory management policyReducing stocks to the optimal level by 10%Studying consumer preferences to optimize batches of inventory in the framework of purchasing activities of goodsOptimizing the product rangeDecreasing stocks to optimal level by 10% Assortment controlEnsuring inventory control on a ring principleReduction of stocks to the optimal level by 5%Total change in stocks-50%

Table 3.2 Economic efficiency of the proposed measures to improve the management of the procurement activities of the "OK" hypermarket, thousand rubles.

Pokazatelya2012godPrognozAbsolyutnoe name change (+, -) Tovarooborot23437125441820047Chistaya pribyl68474359Osnovnye sredstva314314-Fondootdacha746,4810,263,8Oborotnye aktivy49858522482390Koeffitsient working capital turnover, inventory turnover oborotov4,74,90,2Koeffitsient, oborotov9,210,31,1 When implementing the proposed measures to improve the management of the procurement activities of the Okay hypermarket, the following will occur:

) increase in turnover by 20,047 thousand rubles, and net profit by 59 thousand rubles;

) the efficiency of the use of fixed assets will increase by 63.8% and working capital by 4.4%;

) with an increase in the level of commodity stocks by 2190.4, their circulation will also accelerate by 4.4%.

Thus, we can conclude that the measures proposed above are cost-effective and expedient for the Okay hypermarket.

Conclusion

Having studied the management of the O'Key hypermarket chain, we can conclude that O'Key LLC is quite financially stable, business activity ratios characterize the activity positively. Efficiency in the use of equity increased in 2014. All profitability indicators increased during the reporting period.

It has been established that in the organization the analysis of financial and economic activities, the development of forecasts for the main directions of socio-economic development is carried out by the general director, to whom the chief accountant reports directly, but it is worth transferring some of the powers to functional and line managers, since the general director is too overloaded with powers.

Thus, in the field of the personnel policy of the hypermarket, there are both positive and negative sides, from the point of view of the personnel themselves. Among the shortcomings of the personnel policy are the following:

.Lack of a clear personnel policy;

.lack of certain abilities and skills in key areas of activity;

.Lack of personnel reserve;

.Lack of long-term planning;

.To eliminate the above shortcomings, three directions for improving personnel planning in O'Key LLC were proposed:

.Optimization of the personnel selection process by separating the functional responsibilities of personnel department employees and introducing selection procedures;

.Automation of selection, planning and personnel management;

.Creation of personnel reserve.

Also, it should be noted that in order to maintain the competitive advantages of O`Key LLC, increase the efficiency of strategic and operational personnel planning, it is necessary to constantly improve interaction with personnel, develop comprehensive proposals that go beyond traditional personnel management schemes, taking into account the needs of specific, clearly defined categories of employees.

Thus, the main tasks of "OK" for the future are:

.Improving the professionalism of all employees, further increasing the educational level of employees;

.Planning and modeling of personnel in accordance with the long-term plans for the development of the enterprise;

In order for all the tasks assigned to the organization to be achieved, it is not enough just to recruit qualified personnel. It is necessary to organize work in such a way that each employee makes every effort to complete the assigned tasks, regardless of their personal problems. To do this, it is necessary to refine the system of economic incentives, which again falls within the competence of the personnel department.

Therefore, in order to improve the efficiency of O'Key's activities, it is necessary to create a personnel management service and clearly define its tasks and powers in connection with the current realities of business activities, as well as develop a personnel assessment system, and implement a program of work with a personnel reserve.

In general, the store conducts its economic activities quite efficiently. The analysis showed sufficient liquidity of the structure of working capital and, accordingly, the stable financial condition of the enterprise, as well as the efficient use of equity, material and labor resources.

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