Abstract: A course of lectures on the Analysis of commercial activity. Lectures lectures on "commercial activity"

SUMMARY OF LECTURES by discipline "BASICS OF COMMERCIAL ACTIVITIES"

080109.65 "Accounting, analysis and audit"

Arseniev

2011Ttheme 1. The history of the development of the CD, including in the Republic of Belarus. The role of CD in the market of goods and services at the present stage
There is always commercial activity when there is a process of both buying and selling, which contributes to the development of commodity-money relations in all parts of the country's complex economic complex.

Economic relations arise between economic entities in the process of exchanging goods, know-how services, means, equipment, raw materials. Commercial activity is realized through various commercial operations performed by economic entities along all the paths of promoting goods from the manufacturer to the end consumer.

Commercial activity in the market of goods and services involves the performance of a number of operations: substantiation of the need for goods, development of orders and applications for them, selection of suppliers for establishing business operations, monitoring the fulfillment of contractual obligations, managing commodity resources, selling goods and stimulating them, etc. .

the main objective commercial activities : making a profit through the satisfaction of customer demand with a high culture of trade service.

In Russia, with the advent of the class merchants and industrialists commercial activity has been widely developed. Commercial activity was the main object of occupation of the Russian merchants, who were an honorary class of Russian society.

After the October Revolution the attitude of the state authorities to commercial activities developed in different ways, but, in general, it was sharply negative.

During the period of war communism commercial activity was prohibited. During the period of the NEP, there was a revival of commercial activity in connection with the development of commodity-money relations, cost accounting. As the NEP rapidly collapsed, administrative-command methods, strict centralization of management and planning began to supplant commercial relations and economic methods of management.

Until the second half of the 60s the attitude towards commerce in the country is sharply negative. It was believed that "commerce", "merchant" - concepts alien to socialism, Soviet trade, the product of capitalism, capitalist trade with their inevitable evil.

In the second half of the 60s in connection with attempts to carry out economic reform, there is an increase in interest in commercial activity, in the organization of commercial relations.

During the years of the restructuring of our society there was a final recognition of the enormous role and importance of commercial work. New economic conditions, the development and deepening of commodity-money relations contributed to the emergence of a new type of organization of commercial relations between suppliers and buyers of goods, opened up wide scope for commercial initiative, independence and enterprise of trade workers. The previously existing administrative-command methods of management led to the fact that commercial work in trade was replaced mainly by distribution functions. Numerous planned tasks descended from above. Funds were distributed in the same way. From the employees of the lower trade links, only the strict implementation of what was decided by directives from above was required.

The organization of commercial activity in modern conditions is based on the principle of full equality of trading partners in the supply of goods, the economic independence of suppliers and buyers, strict material and financial aspects for the fulfillment of the obligations assumed.
Topic 2. The essence of the CD. The concepts of "business" and "entrepreneurship" in relation to the CA

Commerce(from lat. - trade) is one of the most important areas of human activity that arose as a result of the division of labor. CA always takes place when the process of buying and selling occurs and occurs in the process of exchanging goods, services, means of production, raw materials, etc.

commercial activity is a narrower concept than entrepreneurship. Entrepreneurship- this is the organization of economic, industrial and other activities that bring income to the entrepreneur.

Entrepreneurship may mean the organization of an industrial enterprise, a rural farm, a trading enterprise, a service enterprise, a bank, a law office, a publishing house, a research institution, a cooperative, etc. Of all these types of entrepreneurial activity, only trading is a purely commercial activity. Thus, commerce should be considered as one of the forms (types) of entrepreneurial activity.

Business is any activity aimed at making a profit, carried out by selling goods and services that are in demand. Business and commercial activity are essentially the same thing.

KD - it is a set of techniques and methods that ensure profit for each of the partners, satisfaction of customer demand and a high culture of service.

In order for the CA to be effective, it is necessary that the revenue exceed the costs by an amount that provides the desired level of profitability; so that the risk is min; it is important not only to earn money, but also to use it as competently as possible to strengthen the position, stability of the enterprise, and provide a financial reserve for unforeseen changes in the market.
Topic 3. Main goals and objectives, principles of CA, its role in the economy of the Republic of Belarus

KD is a complex of operations that provide the purchase and sale of goods and services.

KD- this is an activity to ensure the sale and purchase of goods, accompanied by appropriate calculations in order to extract the maximum possible profit in the conditions of existing legal norms.

Goals of the CD:

1. establishment of economic and partnership relations with market entities;

2. study and analysis of sources for the purchase of goods;

3. coordination of relations m / y by production and consumer;

4. implementation of the sale and purchase, taking into account the market environment;

5. expansion of existing target markets for goods;

6. reduction of distribution costs.

CD tasks:

1. State regulation 2. Environmental stability

3. Rationality in the use of resources.

For successful commercial activity in the market of goods and services, it is necessary to correctly answer the following basic questions: What should be sold on the market? How many items will be needed? Who should receive the produced goods, i.e., through what channels, links should the goods pass. Where should the product be sold, in which region, store? When and in how long should each item be on sale?

The CA is based on the following principles;* meeting the needs for goods and services; * profitability, profitability; * optimality of commercial solutions; * high culture of customer service; *Compliance with current legislation.

Subject4. Characteristics of objects and subjects of the CA. Requirements for a merchant

Object of design documentation in the consumer market are products and services. The main feature of CD objects is their tradability, since only in this case they can be the subject of sale and purchase.

Subjects of KD are the parties entering into a contractual relationship for the sale of goods or the provision of services. They can be national and foreign commercial enterprises, organizations, their associations (unions, associations), non-profit organizations engaged in entrepreneurial activities, as well as individual entrepreneurs. Their relationship is regulated by the Civil Code of the Republic of Belarus on equal terms for all. Subjects of CA divided into four groups: firms; business unions; state bodies; public organizations.

businessman- a special profession, it involves not only professional training, but also a propensity for this type of occupation, special personal qualities and abilities. Qualities: the natural talent of an entrepreneur, the will to win, the desire to fight, the desire for success; labor is perceived as creativity that brings joy and consumption.

The merchant must:

* be able to combine raw materials, financial and labor resources into a single process;

* generate non-standard, innovative ideas and accept non-standard solutions that make a profit,

* show initiative, take risks;

* firmly go to the goal, respond flexibly to changing situations;

* have high qualifications (knowledge of the laws and regulations governing the CA, the ability to conduct trade negotiations and conclude agreements with maximum benefit, to have knowledge in various fields of activity).
Topic 5. Regulation of CA in the Republic of Belarus. Basic and special legislative acts

Legislative and special regulations adopted recently by the supreme authorities of Belarus, the Ministry of Trade, and other republican state bodies. management, regulates the processes of trade services for the population, the rules for trade in certain types of goods, the basic rules for conducting retail trade and trade and production activities, small retail trading network, the mode of their work and, most importantly, their responsibility to the consumer.

Retail sale in the territory of the Republic of Belarus is regulated by the following regulatory documents: On Consumer Rights: Law "On Protection of Consumer Rights"; On the rights of the buyer. Basic rules for conducting retail trade and trade and production activities on the territory of the Republic of Belarus.Rules for the operation of a small retail trade network on the territory of the Republic of Belarus.Rules for retail trade and sale of goods by order.Rules of trade in the markets of the Republic of Belarus.Standard provision on the company store of the enterprise (association). On the development of corporate trade. Rules for retail trade in meat and poultry, sausages, bread and bakery products, milk, dairy products, etc. Rules of retail trade in household electrical goods in the Republic of Belarus. Regulations on the procedure for organizing pre-sale, warranty and post-warranty maintenance of technically complex goods.Instructions for maintaining a book of reviews and offers at retail and catering facilities. Instructions on the procedure for the sale of goods on credit, etc.

An approximate list of the main regulatory documentation that should be in retail trade and public catering enterprises of all forms of ownership.

License for the right to retail trade or trade and production activities. License the right to trade in certain types of goods (alcohol, tobacco publications; trucks). Documents certifying the quality and safety of goods: certificate of conformity, manufacturer's certificate of quality and safety of a batch of goods, assortment list, receipt invoice, etc. parish book; implementation book; Application book; audit trail (); Sanitary journal( for fixed network, distribution network ); Log of pre-sale preparation of goods ( for technically complex goods ); The book of the cashier - teller; Book of reviews and suggestions; Sanitary book seller, catering worker; Fundamental rules conducting retail trade and trade and production activities on the territory of the Republic of Belarus; Rules for the operation of a small retail tradenetworks on the territory of the Republic of Belarus; Sanitary regulations for food trade enterprises and etc.
Subject6. Characteristics of commercial operations

Commercial operations - object of activity of marketing, commercial, sales services, trade, manufacturing enterprises and organizations different forms property; commodity exchanges, trading houses and other structures, both domestic and foreign economic spheres of activity.

By the nature of the functions performed in the sphere of commodity circulation, processes and operations can be subdivided into two types:

Commercial (or purely trade); - production or technological;

Commercial(purely trading) are operations (processes) aimed at the implementation of acts of sale and purchase for profit and associated with a change in the forms of value (study of consumer demand, marketing advertising of goods, wholesale purchases and sale of goods, etc.).

Production operations (processes), occurring in the sphere of commodity circulation are a continuation of production in the sphere of circulation (delivery of goods from producers to buyers and consumers (transportation), storage, inventory management, packaging, packaging, sorting).

All commercial transactions can be divided into two groups.

First group includes commercial operations that directly generate income: the sale of goods, the provision of services, maintenance, export-import operations, advertising of goods and services, etc.

To the second group commercial operations can conditionally be attributed to those that indirectly affect the receipt of income: a comprehensive study of the market, consumer requirements, changes in the conditions under which supply and demand are formed, the search for suppliers and the purchase of goods, the rationale for the most appropriate organizational forms of bulk purchases, etc. This group includes a fairly wide range of operations that are aimed at achieving the main goal - to sell goods at a profit, increase sales volumes, and have a stable, sustainable position in the market.
Topic 7. Characteristics of the main elements (content) of the CA in the market of goods and services

1. Information support for commercial activities

It is necessary to know supply and demand, market conditions (analysis of supply and demand in the market and its segments, market capacity and nature, price level and price elasticity of demand, etc.). There should be information about the product, its consumer properties, quality, purpose; information about the consumer and purchase motives, information about competitors.

2. Determining 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, the timing of their delivery and the size of one-time lots.

3. Choice of partnersfor establishment of economic relations and promotion channels

4. DD on establishment of economic relations between partners

This work involves the definition of the form of economic relations, the development of a draft agreement, the negotiation process to agree on the terms of the agreement, the signing of the agreement.

5. Organization of wholesale purchases of goods

The presence of contractual relations between the supplier and the buyer implies the possibility of choosing organizational forms of bulk purchases, holding wholesale fairs, documenting bulk purchases, monitoring the implementation of supply contracts.

6. CD for the wholesale of goods

At this stage, it is necessary to choose the form of wholesale, justify the feasibility of its use, properly draw up documents, monitor the implementation of the terms of the contract.

7. Design documentation for organizing the retail sale of goods

Formation of the assortment of goods in stores, justification of the frequency and size of shipments, the choice of forms and methods of sale, sales promotion.

9. Service support

To study the need of buyers for services and offer those that they are willing to pay.

10. Commodity management

Status should be monitored regularly inventory in trade. It is necessary to form commodity resources in accordance with demand, organize a rhythmic, uninterrupted supply of goods in the right batches, systematically monitor the movement of goods, the timing of implementation.

Essence, role and tasks of commercial activity at the present stage
1.1. Essence of commercial activity and characteristics of its main elements

Commercial activity in trade is a set of successively performed trade and organizational operations that are carried out in the process of buying and selling goods and providing trade services for the purpose of making a profit.
Both trade organizations and enterprises and individual entrepreneurs can act as subjects of commercial activity, that is, carry it out. Goods and services should be considered as objects of such activity. Carrying out commercial activities, its subjects must strictly comply with the current legislation; improve customer service culture; make effective commercial decisions to maximize profits. Compliance with these principles will contribute to the successful implementation of the tasks facing commercial services.
increasing the level of work on the study of market conditions on the basis of marketing research;
timely decision-making in accordance with the current market situation;
formation of mutually beneficial relations with partners;
strengthening the role of contracts and strengthening contractual discipline;
establishment of long-term economic relations with suppliers;
increase in the efficiency of commercial activities due to the automation of individual operations.
The success of the commercial activities of trade organizations and enterprises will largely depend on the level of qualification of commercial workers, the state of the material and technical base of trade enterprises, the range of goods sold and the list of services provided, the level of competition in the market and other factors.
Commercial activity can be 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 retail goods;
assortment formation and inventory management;
advertising and information activities;
provision of trading services.
At each of the listed stages, certain commercial operations are performed. At the same time, it should be borne in mind that the content of operations may differ depending on at what stage of the process of goods movement they are carried out. Thus, the nature and content of the operations performed in the implementation of commercial activities depend on the chosen form of product promotion and the stage of the product distribution process at which this product is located. detailed. Effective commercial work is possible only if there is complete and reliable information about the structure of the market, that is, socio-economic, trade-organizational and other conditions for the sale of goods that have developed in a certain period of time and in a particular 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 about the social, economic, demographic and other factors that determine the demand for goods, and about the purchasing power of the population. Along with this, it is necessary to have reliable information about the capabilities of prospective competitors, which will allow you to make the right commercial decisions and occupy your own niche in the market, the obtained information allows you to determine the possible sale of goods on the market, justify the range of goods you want, that is, calculate the need for them. In addition, information about the state of the market contributes to the knowledge of rational economic relations. To do this, it is necessary to study potential suppliers and choose those that will be the most profitable in the current conditions. At the same time, attention should be paid to the placement of suppliers, the range and quality of goods, terms of delivery, prices, etc. At this stage of commercial activity, conclude contracts with suppliers of goods. It is very important to convene all the terms of the future agreement: a well-drafted agreement will allow not only to take into account the interests of partners, but also to avoid future disagreements associated with insufficient elaboration of its individual provisions.
Once signed, the contract becomes binding on the parties. Therefore, trade enterprises and organizations must exercise constant and effective control over the execution of the terms of the contract.
Following operations for the wholesale purchase of goods, a number of technological operations are performed related to the receipt of goods, unloading vehicles, acceptance of goods in terms of quantity and quality, their storage, packaging, etc. The listed operations are performed both in the wholesale and retail sectors trade. Along with the technological ones, commercial operations continue in these links.
Commercial activities at wholesale enterprises as the following stages include:
product range management;
inventory management;
advertising and information work;
commercial activities for the wholesale of goods;
provision of services to wholesale buyers.
Managing the assortment of goods is associated with the formation of such an assortment that would best meet the demand of wholesale buyers. Taking into account their requirements, it is necessary to constantly update the range of goods in warehouses. To solve this problem, the commercial services of wholesale trade enterprises should actively participate in the formation of the assortment policy of commodity producers.
Inventory management in wholesale trade consists in their rationing, operational accounting and control over their condition. To form commodity stocks, first of all, should be based on the demand for goods. Maintaining inventory at the proper level contributes to the uninterrupted supply of goods to wholesale buyers and speeds up the turnover of goods, reducing the cost of their storage. At the stage of wholesale of goods, advertising work plays an important role. A well-organized, based on reliable information and timely advertising campaign helps to increase the demand for certain goods and positively affects their sale. One of the key stages of commercial activity is the wholesale of goods. At this stage, there is a search for buyers of goods, which, as a rule, are shops, small retail trade pre-: and others. Then work follows to agree on the conditions for concluding an agreement, in accordance with which there will be a sale of goods. Effective work wholesale enterprise at this stage is impossible without the organization of control over the fulfillment of the terms of the contract. An important place in the commercial activity of the wholesale link is the operation for the provision of services. Wholesale trade enterprises offer their partners services that are impossible or difficult to perform in retail trade. For example, they can provide intermediary (search for goods), advertising (carrying out advertising campaigns in a retail trade network, exhibitions and sales with the participation of commodity producers, etc.), information ( collection and information about market conditions, conducting mar-research, etc.), advisory (acquaintance of retail employees with new products, rules for their operation, etc.) and other services.
trade services is especially great in the presence of competition: wholesale buyers are interested in contacting the seller who, along with quality goods, is able to offer a set of services that best meets their requirements.
It has already been noted that commercial operations at retailers have their own specifics. First of all, this is due to the fact that the consumer of goods and services here is the population.
It is the requirements and demands of the population that become decisive in the formation of the assortment at retail enterprises. Of the services that a trading enterprise can provide, only buyers in demand are selected. The interests of buyers are also taken into account when choosing methods for selling goods.
It should be noted that, carrying out commercial activities, retailers can, to a certain extent, shape the needs of the population. For this purpose, new products are offered to customers and those that meet the approval of consumers are included in the retailer's assortment.
When managing inventories, they proceed primarily from the fact that they are stored in retail trade enterprises in much smaller volumes and for shorter periods.
The advertising work carried out in the retail trade network also has its own characteristics, primarily related to the choice of types and means of advertising.
1.2 Organizational and legal forms of commercial entities
activities
In the market of goods and services, commercial activities are carried out by organizations and enterprises of various organizational and legal forms (legal entities), as well as individuals (individual entrepreneurs).
It should be noted that trade is a traditional sector of the economy for small businesses. Thus, small enterprises account for over 80% of the total number of enterprises for which retail trade is the main activity. In wholesale trade, more than 95% of enterprises are small businesses, in accordance with the Civil Code of the Russian Federation, a legal entity is an organization that owns, manages and manages separate property and is liable for its obligations. Such an organization, on its own behalf, acquire and exercise property and personal non-property rights, bear obligations, as a plaintiff and defendant in court. Legal entities must
have an independent balance or estimate. Rights and obligations legal entity must comply with the objectives of the activities provided for in its documents. A legal entity may engage in certain types of activities, the list of which is determined by the Federal Law "On Licensing Certain Types of Activities", only on the basis of a special permit (license).
A legal entity is considered established from the moment of its state registration with the justice authorities in accordance with the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs". It regulates relations arising in connection with the state registration of legal entities not only during their creation, but also during reorganization and liquidation, with changes in their constituent documents and with the introduction of a unified state register of legal entities. Depending on the form of ownership, on which legal entities, they are divided into private, state and municipal.
State and municipal legal entities in the form of unitary enterprises. The legal status of a state and municipal unitary enterprise, the rights and obligations of the owners of their property, the procedure for creating, reorganizing and liquidating 19 are defined in the Federal Law “On State and Municipal Unitary Enterprises”.
A unitary enterprise is a commercial organization that is not endowed with the right of ownership of property assigned to it by the owner. The property of such an enterprise is owned by the Russian Federation, a constituent entity of the Russian Federation or a municipal formation, and on their behalf the rights of the owner of the property of a unitary enterprise are exercised, respectively, by state authorities of the Russian Federation, state authorities of a constituent entity of the Russian Federation, local self-government bodies within their competence established by acts defining the status of these bodies. The property of a unitary enterprise belongs to it on the basis of the right of economic management or the right of operational management.
According to the main goals, activities of legal entities can be commercial or non-commercial organizations.
Commercial organizations as the main goal of their activities pursue the extraction of profit, which is distributed among its participants. They can be created in the following organizational and legal forms:
business partnerships (general partnership, limited partnership);
business companies(open and closed joint-stock companies, limited or additional liability companies);
production cooperatives;
unitary enterprises (state, municipal). The most widely used in our country
commercial organizations in the form of limited liability companies and joint-stock companies.
The legal status, the procedure for the creation, reorganization and liquidation of a limited liability company, the rights and obligations of its participants are defined in the Federal Law "On Limited Liability Companies".

A limited liability company is a business company founded by one or more persons, the authorized capital of which is divided into the amounts determined by the constituent documents, the participants 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, "si companies, those who have made contributions to the charter capital of the company not in full, bear joint and several liability for obligations within the value of the unpaid contribution of each of the participants in the company. This law, in addition, ensures the protection of the rights and interests of shareholders.
A joint-stock company is a commercial organization, the authorized capital of which is divided into a certain number of shares, certifying the obligatory participants of the company (shareholders) in relation to the company. Shareholders are not liable for the obligations of the company and bear the risk of losses associated with its activities, cases of the value of their shares. Shareholders who have not fully paid up the shares are jointly and severally liable for the obligations of the company within the unpaid part of the value of their shares, the company has the right to alienate their shares without the consent of other shareholders and the company, not commercial organizations(n cooperatives, public, religious and charitable organizations, foundations, etc.) the extraction and division of profits is not the main goal of their activities. They have the right to carry out entrepreneurial activity only insofar as it serves to achieve the goals for which they were created, and corresponding to these goals.
Thus, entrepreneurial activity can be carried out by consumer cooperatives. In particular, for organizations operating in accordance with the law "On consumer cooperation (consumer societies, their unions) in the Russian Federation", the main tasks are:
creation and development of trade organizations to provide members of consumer societies with goods;
purchase from citizens and legal entities of agricultural products and raw materials, products and products of personal subsidiary plots and crafts, wild fruits, berries and mushrooms, medicinal and technical raw materials with their subsequent processing and sale;
production of food and non-food products with their subsequent sale through retail organizations;
provision of production and household services to members of consumer societies.
The income of the consumer society received from its entrepreneurial activity, after making the obligatory payments provided for by the legislation, is directed to the funds of the consumer society for making settlements with creditors and cooperative payments.
Regardless of the organizational and legal form, all legal entities operate on the basis of constituent documents. It can be a articles of association, a memorandum of association, or both. The constituent agreement is concluded, and the charter is approved by the founders (participants) of the legal entity. Non-profit organizations, in cases provided for by law, may act on the basis of general position about organizations of this type.
The constituent documents indicate:
the name of the legal entity (with the obligatory indication of its organizational and legal form, and for commercial organizations - the company name, which
may be registered in accordance with the established procedure); the location of the legal entity (as a rule, it is determined by the place of its state registration); the procedure for managing the activities of a legal entity establishes the procedure for appointing or electing a higher management, representative, executive and: bodies, the range of issues they resolve, etc.); other information provided by law for legal entities of the relevant type.
voluntary decision of the participants or the body of the legal entity authorized by the constituent documents
the court's decision
The subjects of commercial activity can be not only legal entities, but also individuals. The Civil Code of the Russian Federation establishes the right of citizens to engage in entrepreneurial activities without the formation of a certain person from the moment of state registration as an individual entrepreneur. The same rules of the Civil Code that govern the activities of commercial organizations apply to such activities, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.
By analyzing this information, as well as information about the activities of competitors, commercial services draw conclusions about the competitiveness of a trading enterprise, which allows them to make timely changes in the activities of the relevant departments, strengthening their position in the market.
Thus, the analysis of information obtained during the conduct of complex marketing research of the market not only gives an idea of ​​the situation that already exists on the market, but also allows us to make a forecast for the future.
1.3Commercial information and its protection
In accordance with the Federal Law "On Commercial Secrets", a trade secret is understood as the confidentiality of information that allows its owner, under existing or possible circumstances, to increase income, avoid unjustified expenses, maintain a position in the market for goods, works, services, or obtain other commercial benefits.
Information constituting a trade secret may include scientific, technical, technological, industrial, financial, economic or other information, including that constituting production secrets (know-how), which has actual or potential commercial value due to its unknown to third parties. , to which there is no free access on a legal basis and in respect of which the owner of such information has introduced a trade secret regime. Such a regime implies the introduction of a set of legal, organizational, technical and other measures to protect the confidentiality of information.
The form of manifestation of a trade secret is trade secrets, that is, documents, diagrams, drawings, samples containing information related to production, technological information, management, finance and other activities of the organization, disclosure; the transfer of which would be detrimental to its interests.
There is certain information regarding the era of trade secret regime can not be established. In particular, the following information may not constitute a trade secret:
contained in the constituent documents of a legal entity, documents confirming the fact of making entries about legal entities and individual entrepreneurs in the relevant state registers; contained in the documents giving the right to carry out entrepreneurial activities; on the composition of the property of a state or municipal unitary enterprise, state institution and on the use by them of the funds of the relevant budgets;
on environmental pollution, the state of fire safety, the sanitary and epidemiological radiation situation, food safety and other factors that have a negative impact on ensuring the safe operation of production facilities, the safety of each citizen and the safety of the population as a whole; on the number, on the composition of employees, on the wage system, on working conditions, including labor protection, on indicators of industrial injuries and occupational morbidity, and on the presence
free jobs;
on employers' debts for wages and other social benefits; on violations of the legislation of the Russian Federation and the facts of bringing to responsibility for these violations;
on the size and structure of income of non-profit organizations, on the size and composition of their property, on their expenses, on the number and wages of their employees, on the use of unpaid labor of citizens in the activities of a non-profit organization;
on the list of persons entitled to act without a power of attorney on behalf of a legal entity;
the mandatory disclosure of which or the inadmissibility of restricting access to which is established by other federal laws.
The list of information that constitutes a commercial secret is determined by the management of the organization, they also approve the instructions for working with secret documents. In addition to managers, the carriers of commercial secrets are other employees who, by the nature of their activities, have access to such information.
Since the disclosure of information constituting a trade secret threatens the economic security of the enterprise, the use of such information must be accompanied by strict observance of the requirements for its protection. It implies compliance with legal, organizational, technical, technological and other special measures that ensure information security (leakage, theft, loss, distortion, falsification of information, unauthorized access and distribution). ;
Mandatory measures to protect commercial information should include:
determination of the list of information constituting a trade secret;
restriction of free access to such information by establishing a procedure for handling this information and monitoring its observance;
registration of persons who have gained access to information constituting a commercial secret;
contractual regulation of relations with employees who have access to information constituting a trade secret;
marking on material carriers of information constituting a trade secret and accompanying documents the stamp "Commercial secret" indicating its owner (for legal entities, the full name and address of the location are indicated, and for individuals - the surname, name, patronymic of a citizen who is an individual entrepreneur, and address of residence), disclosure, illegal collection, receipt or use of information constituting a commercial liability, established by law.
in accordance with the Labor Code of the Russian Federation, the employment contract may provide for conditions on non-disclosure by the employee of information constituting a commercial secret that has become known to the employee in connection with the performance of his official duties. If the employee discloses such information, the employer has the right to terminate the employment contract with him.

Section 2 CONTRACTS IN COMMERCIAL ACTIVITIES

2.1. Types of contracts used in trade

Legal aspects of relations between the subjects of com. activities are defined by the Civil Code of the Russian Federation. It contains general provisions on the contract, as well as rules governing certain types.
A contract is an agreement between two or more persons to establish, change or terminate civil rights and obligations.
The parties to the agreement can be both citizens and legal entities.
it is possible to conclude an agreement, both provided for and not provided for by law or other legal acts. At the same time, the contract must comply with the rules binding on the parties; in force at the time of its conclusion. Such rules may be established by lawful other legal acts.
The terms of the contract are determined by the parties themselves, except for cases when the content of the relevant terms is prescribed by the current legislation. The main types of contracts used in trade are
contract of sale;
retail sales contract;
supply contract;
warehouse storage agreement;
commission agreement;
labor contract.
In addition to those listed, it is possible to conclude other agreements between commercial entities (rent, transportation of goods, etc.), including mixed ones, that is, containing elements of various agreements provided for by law.
Under a contract of sale, one party (the seller) undertakes to transfer the thing (goods) into the ownership of the other party (the buyer), and the buyer undertakes to accept this goods and pay a certain amount of money (price) for it.
Under a retail sale and purchase agreement, the seller, carrying out entrepreneurial activities in the sale of goods at retail, undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity. The retail sale contract is a public contract. A contract concluded by a commercial organization and establishing its obligations to sell goods, perform work or provide services that such an organization, by the nature of its activities, must carry out in relation to everyone who applies to it, is recognized as public.
Under the supply agreement, the supplier-seller engaged in entrepreneurial activity undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in entrepreneurial activities or for other purposes not related to personal, family, household and other similar use.

2.2. The procedure for concluding, amending and terminating contracts

In accordance with the Civil Code of the Russian Federation, an agreement is considered concluded only if the parties reach an agreement on all its essential terms.
Essential are the conditions on the subject of the contract, the conditions named in the law or other legal acts as essential, as well as all those conditions regarding which, at the request of one of the parties, an agreement should be reached.
The contract can be concluded either orally or in writing (simple or notarial) form.
For some types of contracts, a certain form is established by law. For example, a warehouse storage agreement must be concluded in a simple written form. For this purpose, a warehouse document (receipt, certificate, etc.) is drawn up. For an enterprise lease agreement, a written form is also mandatory, but, in addition, this type of agreement is subject to state registration and is considered concluded from the moment of such registration.
In the cases provided for by law, non-observance of a certain form of the contract entails its invalidity.
An agreement in writing can be concluded by drawing up one document signed by the parties, as well as by exchanging documents through; postal, telegraph, teletype, telephone, electronic or other communication, which allows to reliably establish that the document comes from the party under the contract. There are three stages in the process of concluding a contract in writing.
At the first stage, the party interested in concluding a contract sends a proposal to the other party to conclude it. Such a party is called the offeror, and the offer is called the offer.
The offer must be addressed to one or more specific persons and contain the essential terms of the contract. If the proposal containing the essential terms of the contract does not specify the addressee, then it is recognized as a public offer addressed to anyone who responds. An offer addressed to an indefinite circle of persons and not containing the essential terms of the contract, for example, advertising, is not an offer, but is considered an invitation to make offers.
From the moment the offer is received by the addressee, it cannot be withdrawn within the period set for a response. If the notice of the withdrawal of the offer is received earlier or simultaneously with the offer itself, it is considered gene.
The initiator of the conclusion of the contract may send for consideration to the other party not a proposal for its conclusion, but a draft of the future contract.
the second stage is the consideration of the terms of the offer received by the party (acceptor). If the acceptor agrees with the conditions contained in the offer, then he sends the offeror a response about its acceptance (acceptance). The acceptance must be complete and unconditional. This means that if the party that received the offer to conclude a contract declares its consent to conclude it on conditions other than those proposed in the offer, then such a response will not be an acceptance. It should be regarded as a refusal of acceptance and at the same time a new offer.
Instead of a proposal to conclude, a party may be sent a draft contract, it, the acceptor can sign the contract, thereby certifying his agreement with the terms contained therein. If the party wishes to conclude an agreement on other terms, then it sends the protocol of disagreements to the offeror.
The third stage is the conclusion of the contract. The contract is recognized as concluded at the moment of receipt by the sender of the offer, its acceptance, provided that it is received within the period specified in the offer. If the deadline for acceptance is not specified in the offer, then he must be the offeror until the end of the deadline established or other legal acts. If the term for is not determined either by the offer itself, or by law or legal acts, the contract is considered concluded provided that the acceptance is received within the time normally required for this.
It should be borne in mind that silence is not an acceptance, unless otherwise follows from the law, customary business practice or from previous business relations of the parties.
An acceptance may be recognized as the commission by the person who received the offer of actions to fulfill those specified in; it of the terms of the contract (shipment of goods, provision of services, payment of the corresponding amount, etc.), unless otherwise provided by law, other legal acts or specified in the offer. In addition, in order to recognize such actions as acceptance, it is necessary to perform them within the time period established for acceptance.
In the event of receipt of a notice of acceptance of an offer on other terms or a protocol of disagreements, the offeror has the right to either notify the acceptor of the acceptance of the contract in its version, or notify him in writing of the refusal to conclude the contract.
In cases stipulated by law, disagreements that arose during the conclusion of the contract may be referred to the court. For example, if a draft agreement was sent by a party for whom the conclusion of an agreement is obligatory 1 , it is obliged, after receiving the protocol of disagreements from the acceptor, to notify the latter of the acceptance of the agreement in its wording or of the rejection of the specified protocol. In case of rejection of the protocol of disagreements or failure to receive notification of the results of its consideration within 30 days, the party that sent the draft of disagreements has the right to submit the disputed issues for consideration by the court.
From the moment of conclusion, the contract enters into force and becomes binding on the parties.
In the course of the fulfillment by the parties of obligations under the contract, circumstances arise that require amendments to the contract or its termination, the contract may be changed or terminated by agreement of the parties, unless otherwise provided by Civil Code, other laws or the contract, amendment or termination of the contract at the request of the parties is necessary the court's decision. Such a decision can be made in case of a material violation by the other party, as well as in other cases provided for by the Civil Code, other laws or the contract.
Such violation of the contract by one of the parties is recognized as essential, which entails damage for the other party, which to a large extent deprives it of what it was counting on when concluding the contract.
of the parties may refuse to perform the contract in whole or in part, if such refusal is permitted by law or by agreement of the parties. In this case, it will be counted as terminated or changed accordingly. The reason for changing and terminating the contract may be a significant change in the circumstances from which it was concluded, unless otherwise provided by the contract itself or follows from its essence, the change in circumstances is recognized as significant, they have changed so much that, if If the parties had reasonably foreseen this, the contract would not have been concluded by them at all or would have been concluded on significantly different terms.
An agreement to amend or terminate a contract is in the same form as the contract, unless otherwise provided by law, other legal acts, contract or business practice. For example, if the contract was concluded in simple written form, then the party wishing to change or terminate the contract should send a written proposal to the other party to do so.
The party that received such a proposal is obliged to consider it and give an answer within the time period specified in the proposal or established by law or the agreement, and in its absence - within thirty days. Refusal to offer to amend or terminate the contract, or failure to receive a response in time, gives the interested party the right to file a claim with the court. In this case, the plaintiff must provide evidence confirming that he has taken measures to resolve disputes with the defendant. Otherwise, the dispute on changing or terminating the contract is not considered by the court.
In the event of a change or termination of the contract, the obligations of the parties are respectively preserved in a modified form or terminated. They are considered modified or terminated from the moment the parties agree to change or terminate the contract or from the moment a court decision on this comes into force.

2.3. Responsibility of the parties for violation of the terms of the contract

By entering into an agreement, the parties assume the obligations arising from it. These obligations must be properly implemented.
If one of the parties does not fulfill its obligations under the contract or fulfills them improperly, this will lead to losses for the other (injured) party. In this case, the injured party (creditor) may demand compensation from the party that violated the obligation (debtor) for the losses caused to it.
Losses are understood as the expenses that the person whose violated has made or will have to make to restore the violated right, the loss or damage to his property, as well as the lost profit, that is, the income received that this person would have received under normal conditions of civil circulation, if was not violated. When determining losses, they are guided by the rules established by the Citizens. the Code of the Russian Federation, unless otherwise provided by law, other legal acts or an agreement.
In addition to compensation by the debtor for losses, the law or the contract may also provide for the payment of a penalty. It is not only a way to ensure the fulfillment of an obligation, but also a type of property liability.
Forfeit is a sum of money determined by law or contract, which the debtor is obliged to pay to the creditor in case of non-performance or improper performance of the obligation, in particular, in case of delay in performance. It can be expressed in the form of a fine or penalty.
The fine is determined either in a fixed sum of money for each breach of an obligation, or as a certain percentage of the amount of an unfulfilled obligation, and is collected once.
The penalty is calculated as a percentage of the amount of the unfulfilled or improperly fulfilled obligation and is paid for each day of delay, that is, it continuously grows.
When resolving the issue of the ratio of losses and penalties, the Civil Code establishes a general rule, this is to which losses are compensated in the part not covered by the penalty. The law or the contract may also provide for their other ratio, when: only a penalty is collected, but not losses; losses are recovered in full amount in excess of the penalty; either a penalty or damages (at the choice of the creditor) are collected.
It should be noted that the payment of a penalty and compensation for losses in the event of improper performance of an obligation does not relieve the debtor from the performance of the obligation in kind, unless otherwise provided by law or the contract. If the debtor has not fulfilled the contractual obligation at all, then compensation for damages and payment of a penalty release him from fulfilling the obligation in kind.
Special liability is established for non-fulfillment of a monetary obligation. So, for the use of others in cash as a result of their unlawful retention, evasion of their return, other delay in their payment or unjustified receipt or saving at the expense of another person, the obligation of the debtor to pay interest on the amount of these funds is established.
The amount of interest is determined at the location of the creditor by the existing discount rate of bank interest on the day of fulfillment of the monetary obligation or its corresponding part. When recovering a debt in court, the court may apply the discount rate of bank interest on the day the claim is filed or on the day the decision is made. A different amount of interest may be established by law or an agreement.
If the amount of interest due to the creditor is lower than the losses caused to him, he has the right to demand compensation from the debtor for damages in excess of this amount.
Interest for the use of other people's funds shall be charged on the day the amount of these funds is paid to the creditor, unless a shorter period is established for the calculation of interest by law, other legal acts or an agreement.
Section 3 Commercial activities in wholesale trade enterprises

3.1. The essence and significance of procurement work
One of the main commercial functions is the purchase of goods for their subsequent sale. Properly organized procurement work not only helps to meet consumer demand, but also reduces the likelihood of commercial risk associated with the lack of sales of goods.
To solve these problems, the work on wholesale purchases of goods should include the following operations:
study and forecasting of consumer demand;
determination of the need for goods;
identification of sources of receipt of goods and selection of suppliers;
establishment of economic relations with suppliers;
control over the execution of contracts.
Making commercial decisions on bulk purchases of goods is impossible without studying and forecasting consumer demand.
The volume and structure of demand of the population are changing under the influence of a number of factors: socio-economic (the level of monetary income of the population, the level of retail prices, etc.), demographic (the size and composition of the population, and the composition of families, etc.), natural and climatic , national, etc. Therefore, the study of demand requires an integrated approach that allows you to obtain information about the goods that the consumer needs and which they are willing to pay for them. Such information not only contributes to the study of demand, but also helps to identify trends in its change and development.
When carrying out procurement work, wholesale buyers should proceed from the possibility of maximizing the use of commodity resources of the region in which they operate. To do this, commercial services need to have information about local industrial and agricultural enterprises (suppliers-manufacturers) and the goods they produce.
The search for suppliers of goods is also facilitated by visiting exhibitions of new products, wholesale fairs, wholesale markets and commodity exchanges.
The most important elements of procurement work include the establishment of economic relations with suppliers of goods.
Economic relations are understood as economic, organizational, commercial, financial, legal and other relations developing between buyers and suppliers of goods.
Regulation of such relations is carried out with the help of legal norms of civil legislation. Since the relationship between buyers and suppliers arises in the process of purchase and sale, they are built on the basis of a purchase and sale agreement or a separate type of it - a supply agreement.
Commercial work on the wholesale of goods offers the implementation of various operations, the main of which are:
choice of wholesale buyers;
establishment of economic relations with them;
negotiation of conditions and conclusion of contracts;
control over the fulfillment of contractual obligations. Wholesale buyers can be both retail trade enterprises and wholesale trade structures, the choice of buyers is influenced by the following factors: location (the closer the buyer is to the wholesale enterprise, the lower the transport costs, the delivery of goods); the range of goods sold by the buyer and the number of people served (the size of optimal consignments of goods depends on this); the prevailing market opinion about the buyer, that is, his reputation.

The next element of commercial work after the conclusion of the sale and purchase agreement is the organization of control over the fulfillment of contractual obligations. It allows the wholesale company to send goods to customers in a timely manner, fulfilling the conditions for their assortment and quality. This, in turn, helps to strengthen the company's position in the market, increase the number of buyers.
It is also necessary to control the fulfillment of obligations by the buyer to identify cases of late payment for goods. Such control makes it possible to take measures to compensate for losses and collect interest provided for by the current legislation. As a rule, at modern wholesale enterprises, control over the fulfillment of contractual obligations is carried out using special computer programs.
When selling goods from a warehouse, the most common methods of wholesale are: sale of goods with personal selection by their representatives of the buyer; sale of goods on written, telegraph, telephone and other requests of wholesale buyers; sale of goods through mobile warehouses and traveling merchandisers; sale of goods through mobile sample rooms. In recent years, the sale of goods in wholesale markets has been gaining momentum.
The wholesale market allows you to solve the following tasks: 1. The process of promoting goods to consumers is accelerated and simplified, since they are concentrated in one place. 2. All commodity owners and wholesale buyers are granted the right of equal and free access to the competitive market. The availability of objective information about the demand and supply of goods allows you to form real market prices for them with a tendency for their overall decline. 3. The implementation of the examination and certification of products contributes to improving the safety and quality of agricultural raw materials and food products sold. 4. It is a convenient place for organizing commodity interventions and stabilization purchases, placing orders on a competitive basis for the purchase and supply of food among economic entities to form food funds. This makes it possible to develop a system of support for producers in the sale of goods, using guaranteed minimum prices.
To ensure the functioning of wholesale markets, they create system-wide services, the main tasks of which are transport services, information support, certification and product quality control. Trading on the wholesale market is carried out in the trading floor, which is divided into commodity sections. Each product section is provided to one wholesaler. Wholesale markets have specially equipped premises for the storage of commodity stocks.
The relationship between sellers and buyers in the wholesale market is regulated by civil law. At the same time, the equality of participants in economic relations, the inviolability of their property, the freedom to conclude a contract of sale are recognized. Interference of the administration of the wholesale market in the commercial activities of operators is not allowed. It is his responsibility to ensure compliance with the established procedure for conducting wholesale trades to identify their participants. Wholesale market employees serving the trading process do not have the right to carry out trade transactions.
Wholesale of goods can be carried out at commodity exchanges that do not carry out trade and intermediary activities, but create the necessary conditions for it. Trading on stock exchanges is carried out by brokerage houses and brokers. The legal document regulating the activity of commodity exchanges in Russia is the Law of the Russian Federation “On Commodity Exchanges and Exchange Trade”. Auctions are a special type of intermediary organizations that facilitate the circulation of goods. Sale here is carried out by open auction. Real goods with individual properties (furs, unwashed wool, cattle, flowers, etc.) are subject to sale.

3.2Commercial work on the wholesale of goods

The main participants in the commodity market - manufacturers, intermediaries, consumers of products - must be equal partners, which is manifested in such a form of commodity relations as wholesale, which is able to actively regulate the accumulation and movement of products in time and space.
Wholesale trade is a form of relations between enterprises and organizations, in which economic relations for the supply of products are formed by the parties independently. It influences the system of economic relations between regions and industries, determines the ways of movement of goods in the country, due to which the territorial division of labor is improved, and proportionality is achieved in the development of regions. For the rational distribution of the trading environment wholesale must have specific data on the current state and prospective changes in situations in regional and industry markets.
Historically, the process of development of the commodity economy contributed to the separation of sulfur circulation and the separation of intermediary industries in it - wholesale and retail trade. Wholesale trade precedes retail trade; as a result of wholesale trade, goods do not enter the sphere of personal consumption, they enter either industrial consumption or are purchased by retail trade for sale to the population. Thus, wholesale turnover is the total volume of sales of goods to manufacturing and trading enterprises, as well as intermediaries to other trading enterprises and legal entities for subsequent sale to the population or for industrial consumption.
The functions of wholesale trade can be divided into two types: traditional - mainly organizational and technical (organization of wholesale purchase and sale, warehousing and storage of stocks, transformation of the range of goods, their transportation) and new ones arising under the influence of market development.
The specialization of wholesale trade in the performance of the contact function (communication between the manufacturer of goods and the buyer) provides significant savings in distribution costs, which leads to a decrease in the number of contacts. As a result, the buyer (i.e. retail trade) saves time, as it is released from purchases from many manufacturers, reduces material costs associated with storage, the formation of an assortment of goods and their delivery.
One of the main functions of wholesalers is to work on the purchase of goods.
The main tasks of wholesale trade are:
· marketing study of the market, supply and demand for products for industrial purposes and consumer goods;
placement of production of goods in the range, quantity and quality required by the consumer;
timely, full and rhythmic provision of goods in a wide range of intermediary, retail enterprises, consumers;
organization of inventory storage;
organization of systematic and rhythmic import and export of goods;
ensuring the priority of the consumer, strengthening its economic impact on the supplier, depending on the reliability of economic ties, the quality of the products supplied;
· ensuring the stability of partnerships in economic relations, interconnection in all time categories (long-term, medium-term, current, operational);
organization of the systematic delivery of goods from the regions of production to the region of consumption;
· widespread use of economic methods of regulation of the entire system of relationships between suppliers, intermediaries, consumers; reduction of total costs associated with the promotion of goods from manufacturers to consumers.

Types and types of wholesale enterprises
The basis type variety wholesale enterprises are based on the scale of their activities, taking into account which large wholesale enterprises of the national (federal) level and wholesale enterprises of the regional level should be distinguished.
Wholesale enterprises of the national (federal) level are called upon to become the core of the entire intra-industry structure of wholesale trade. They must guarantee its stability and strategic stability. Their most important task is to create the necessary structure of distribution channels, designed to serve large domestic producers, as well as foreign manufacturers and suppliers of goods.
Wholesale enterprises of the national level sell goods throughout the country. These include enterprises that meet federal needs, as well as interregional wholesale structures serving the regions of the Far North, the Far East and areas of early delivery, as well as wholesale enterprises serving historically established centers for the production of textile goods, crystal, ceramics, furniture and other goods. With this in mind, the product range of wholesale enterprises of a national scale and interregional character should be developed.
The main organizational and legal form of wholesale enterprises at the national level are open joint-stock companies with a significant share of state participation in their authorized capital. It can also be state corporations. Process wholesale goods are completed by wholesale enterprises of the regional level. They purchase goods directly from commodity producers and wholesale enterprises of the federal level, bring them to any wholesale buyers in their area of ​​activity. The main task of their functioning is to provide goods to regional commodity markets.
This group of wholesalers may include autonomous wholesalers and sales divisions of industrial enterprises, as well as wholesalers of large retail enterprises. These enterprises function mainly in the form of economic partnerships and joint-stock companies.
Each type of wholesale enterprises can exist in various forms. In this case, wholesale enterprises can be of the following types:
those specializing in wholesale trading activities, carrying out a full range of purchasing and marketing operations with the transfer of ownership of the goods to the wholesale link - independent wholesalers; intermediary wholesale structures that do not use in their activities the transfer of ownership of goods to them (distributors);
wholesale organizers.
Enterprises specializing in wholesale trade (independent wholesalers) should form the basis of a system of wholesale structures in the consumer market. Their main task is to create the necessary conditions in the middle link of commodity circulation for the entry of mainly large producers and retailers into the market. It can be as specialized on individual goods and general wholesalers. They may have a different set of services provided. Intermediary wholesale structures can act as broker enterprises, agent enterprises (distributors). They act on behalf of the client and mainly at his expense. Information support is the main subject of their activity. Organizers of wholesale turnover - commodity exchanges, wholesale fairs, auctions, wholesale food markets. They are an important element of the wholesale infrastructure, and their main task is to create conditions for the organization of wholesale trade. But at the same time, they do not act as subjects of wholesale trading activities.

Trade and technological operations at wholesale enterprises

Management of trade and technological processes in warehouses should be subordinated to:
ensuring a high level of commercial work;
accelerate the promotion of goods from production to consumers and the turnover of inventory;
ensuring the safety of the quantity and quality of goods in warehouses and in the process of commodity circulation;
introduction of rational organizational and technological systems of commodity supply of retail trade enterprises;
ensuring the growth of labor productivity of employees of wholesale enterprises and improving the quality of their work. The most important areas of rational organization of labor in the warehouses of wholesale bases are:
development of rational forms of division and cooperation of labor of warehouse workers;
organization and maintenance of workplaces;
study and dissemination of advanced techniques and methods of work in the performance of warehouse operations;
improvement of labor rationing;
training and advanced training of personnel;
creation of favorable working conditions;
occupational health and safety.
The division of labor involves the differentiation of the activities of workers in the process of joint labor. In warehouses, such a distinction makes it possible to ensure the correct placement of workers in accordance with their qualifications, determine the required number of certain categories of workers, and also establish a clear responsibility for each performer for the task assigned. The division of labor provides for the joint participation of workers in one or different, interconnected, labor processes.
The division of labor of warehouse workers is closely related to cooperation, that is, the unification of their labor activity for the implementation of the entire warehouse technological process. Cooperation provides for the unification of workers in production teams. One of the important directions in the organization of labor of warehouse workers is the rational organization of their jobs.
Organization and technology of goods acceptance
Acceptance of goods in terms of quantity and quality is an important part of the warehouse process. It provides for checking the fulfillment by suppliers of contractual obligations in terms of the quantity, range and quality of goods, their packaging and packaging. Acceptance of goods must be carried out in accordance with the rules and contained in the instructions "On the procedure for accepting industrial and technical products and consumer goods by quantity" and "On the procedure for accepting industrial and technical products and consumer goods by quality" (Appendices 34 and 35). These instructions apply in all cases, except when state standards, specifications or other mandatory rules do not provide for a different procedure for accepting goods in terms of quantity and quality. It should be borne in mind that in accordance with the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 22, 1997 N ° 18, the procedure for acceptance of goods in terms of quantity and quality, established by these instructions, can be applied only in cases where this is provided for by the supply contract.
When accepting cargo from transport authorities, one should be guided by the regulatory documents in force for the corresponding mode of transport. Acceptance of goods by quantity consists in reconciliation of actually received goods with indicators of transport and accompanying documents - invoices, waybills, packing lists.
The quantity of goods received must be determined in the same units of measurement that are indicated in the accompanying documents. If the sender indicated not only the mass of goods, but also the number of places, then upon acceptance, both the mass and the number of places should be checked. The mass of bulk, liquid and bulk cargoes is determined by weighing vehicles with the goods contained in them or by calculating the mass of these cargoes by volume and specific gravity. If there are no accompanying documents for the goods received, then it is necessary to draw up an act on the actual number of goods arrived, indicating which documents are missing. The order and terms of acceptance of goods by quantity depend on the nature of the container or packaging in which the goods arrived, its physical and chemical properties, method of delivery and other conditions. Goods received without containers, in open or damaged containers, must be accepted by quantity at the time of opening (unloading) of vehicles, but no later than the deadlines established for their unloading. In the same period, acceptance is carried out according to the gross weight and the number of pieces of goods received in serviceable containers. The final acceptance of the goods (in terms of net weight and the number of trade units in each place) is carried out simultaneously with the opening of the container, but no later than 10 days, and for perishable products - no later than 24 hours from the moment the goods are received from the supplier.
Acceptance of goods by quality is carried out by financially responsible persons with the participation of commodity experts. The necessary conditions for the qualified acceptance of goods must be created in the warehouses. For this purpose, the workplaces of merchandisers-brakers are equipped accordingly. The necessary GOSTs must be available here, specifications, samples (standards), etc. Usually, a continuous check of the quality and completeness of goods is carried out. Selective inspection is allowed only in cases where it is stipulated in the contract, provided for by state standards and or technical conditions. Only good-quality goods are subject to acceptance and posting. Goods that do not meet the established requirements or standards must be transferred to the expedition or the guarantee chamber for temporary safekeeping, and the supplier must dispose of these goods within 10 days.
In the event of a discrepancy between the quality, completeness, labeling of goods, containers or packaging with the established requirements, an act is drawn up, the acceptance of goods is suspended. To participate in the further acceptance, a representative of the supplier is called, about which he must be notified (by telegraph or telephone) no later than 24 hours, and for perishable goods - immediately after the discovery of a non-compliance of the quality of the goods with the established requirements.
A representative of a non-resident sender (manufacturer) must appear to participate in the final acceptance of goods no later than within three days.

Formation of the assortment of goods and management of commodity stocks at wholesale trade enterprises
The formation of the assortment should be understood as the process of selecting and establishing a range of goods that meets the demand of customers and ensures high profitability of the trading enterprise.
The most important principle in the formation of the assortment of goods is to ensure its compliance with the nature of the demand of the population served by the customers of the wholesale enterprise. One of the principles for the formation of a product range at a wholesale enterprise is to ensure its sustainability, which is especially important when it comes to consumer goods. A stable assortment allows us to ensure an uninterrupted and rhythmic supply of retail trade enterprises, which are the main wholesale buyers. Another of the principles of the rational formation of the range of goods at the wholesale trade enterprise is to ensure the conditions for its profitable operation. The process of forming an assortment of goods in the warehouses of wholesale enterprises, taking into account the principles discussed above, consists, first of all, in determining the list of main groups and subgroups of goods sold.
The next step in the formation of the assortment is to determine the number of varieties of goods sold for each item. It goes without saying that, while engaged in the formation of an assortment of goods, commercial services must constantly monitor the appearance of new goods on the market and involve them in the turnover. At the same time, they must take measures to exclude obsolete models from their product range, as well as products for which demand has sharply decreased. The tool by which the regulation of the assortment of goods in the warehouses of wholesale enterprises is carried out is the assortment list. It includes a list of product names corresponding to the established breadth of the assortment, and the minimum required number of varieties of goods that must always be in stock. The development of assortment lists includes three stages.
At the first stage, a list of assortment items is determined. This takes into account the range of goods that passed through wholesalers in the reporting year, and the range of goods specified in the specifications for contracts for the supply of goods in the coming year. At the second stage, the number of varieties of each product is calculated by the main feature, that is, their number is determined for each item of goods received during the year. At the third, final stage, the number of varieties of each product for an irreducible assortment is determined, including such a quantity that must always be in stock and which can be offered to the buyer at any time.
With the help of the assortment list, the commercial service of the wholesale enterprise can systematically control the completeness and stability of the assortment of goods in warehouses and the supply of wholesale buyers of their target market with them. The process of selling goods requires the constant availability of commodity stocks at trade enterprises. The formation of the required size of inventory allows the trading company to ensure the sustainability of the range of goods, implement a certain pricing policy, and increase the level of satisfaction of customer demand. According to their purpose, commodity stocks formed at trade enterprises can be divided into commodity stocks of current storage, stocks of seasonal storage and early delivery.
To maintain inventory at an optimal level, a well-established inventory management system is necessary. Inventory management involves their rationing, operational accounting and control, as well as regulation. In the management of inventory at wholesale enterprises, it is most convenient to use electronic computers, on the basis of which automated systems for managing inventory are created. The introduction of such systems makes it possible to reduce labor costs, identify new, better management information and speed up its processing, as well as significantly improve the level of commodity resource management.
Organization of storage of goods
The correct technology for storing goods in a warehouse provides, firstly, their rational placement and stacking, and, secondly, the creation and maintenance of optimal storage conditions. The placement and stacking of goods depends on the method of storage adopted in the warehouse. For example, potatoes and vegetables are stored in bulk in special bins. In the same way, you can store bulk salt.
Bulk goods (linseed oil, gasoline, vegetable oil, etc.) are stored in tanks, barrels, tanks. Containers are used to store many food and some non-food items. In them, goods can be delivered directly to stores. The use of special containers-hung up allows you to save the presentation of the clothes transported in them. Most often, in general warehouses, two methods of storing goods are used - shelving and stacking.
The shelving method of stacking is used to store goods both in packed and unpacked form. Preliminary stacking of goods in a shipping container on pallets allows placing them on the shelves of racks using various lifting and transport mechanisms: electric stackers, electric forklifts, various cranes, etc. 12 m and more, allows you to maximize the use of storage capacity.

Organization and technology of goods release from the warehouse
The operations for the release of goods from the warehouse include:
registration of the sale of goods to wholesale buyers;
selection of goods from storage sites;
moving goods to the picking area for customer orders;
picking orders and packaging (packing in containers-equipment);
route-by-route picking of consignments of goods;
moving completed consignments of goods to the loading area;
loading of vehicles, containers, wagons. Registration of the sale of goods to wholesale buyers is carried out in the hall of commodity samples.
The basis for the selection of goods from storage places is a picking list or invoice, which must be drawn up in such a way that the sequence of recording goods in them corresponds to the order in which they are placed in rack sections, in stacks or on hangers. This procedure for issuing a selection list (invoice) greatly facilitates the selection of goods by warehouse workers.
There are two methods of selecting goods: individual (for one buyer) and complex (for a group of buyers). Complex picking provides for the picking of goods from storage places simultaneously for several buyers according to a consolidated picking list, which makes it possible to organize document flow more rationally, use equipment more efficiently, and increase the productivity of warehouse workers.
Determination of technical and economic indicators of the warehouse
It is possible to evaluate the efficiency of the warehouse using a number of technical and economic indicators. The most important indicator characterizing the work of the warehouse is the wholesale and warehouse turnover. With its help, only the total volume of sales of goods from the warehouse is reflected, but also its structure by individual product groups.
The second important indicator is the turnover of the warehouse, which is expressed in the number of processed tons of cargo for the release of goods. It can also be expressed in other units ( cubic meters etc.). The annual turnover of the warehouse in tons is calculated by the formula Gg = T os / St where Gg is the annual turnover, t;
Tos - annual wholesale and warehouse turnover, rub.;
C, - the average cost of 1 ton of cargo, rub.
This indicator serves as a starting point for calculating the cost of processing I tons of cargo, to determine the productivity of warehouse workers.
The cost of warehouse processing of 1 ton of cargo can be determined by the formula: C1 = Re / Gg, where C1 is the cost of processing 1 ton of cargo, rub.; Re - operating costs associated with the processing of goods, rub.; Gg - annual freight turnover, tons. At the same time, operating costs include costs for wages warehouse workers, electricity or fuel, various auxiliary materials, depreciation and repair of storage facilities and equipment, as well as costs associated with the storage of goods. Labor productivity of warehouse workers is determined by the number of tons of cargo or the size of wholesale and warehouse turnover per employee for any period of time (year, month, shift, etc.)

Section 4 Commercial activities in retail establishments
4.1The concept of retail
Retailing includes all business activities related to the sale of goods and services to end consumers. This is the final stage of distribution channels. In retail trade, material resources move from the sphere of circulation to the sphere of collective, individual, personal consumption, i.e. become the property of consumers. This happens through buying and selling, as consumers purchase the goods they need in exchange for their cash income. Here, starting opportunities are created for a new cycle of production and circulation, since the commodity is converted into money.
Retail trade includes the sale of goods to the population for personal consumption, organizations, enterprises, institutions for collective consumption or economic needs. Goods are sold mainly through retail and catering establishments. At the same time, consumer goods are sold from the warehouses of manufacturers, intermediary organizations, company stores, procurement centers, ateliers, etc.
Retail trade performs a number of functions:
- explores the situation that has developed in the commodity market;
- determines the supply and demand for specific types of goods;
- searches for goods required for retail trade;
- conducts the selection of goods, their sorting in the preparation of the required assortment;
- pays for goods received from suppliers;
- Carries out operations for the acceptance, storage, labeling of goods, sets prices for them;
- renders transport-operational, consulting, advertising, informational and other services to suppliers and consumers.
Retail trade, taking into account the specifics of customer service, is divided into stationary, mobile and parcel.
The stationary trade network is the most common, it includes both large, technically equipped stores, as well as tents, kiosks, stalls, and vending machines. At the same time, self-service stores are distinguished, in which the buyer has free access to goods. A variety of stationary trade are also stores of the "shop-warehouse" type; goods in them are not laid out on showcases, shelves, which significantly reduces the cost of their loading, unloading, stacking, so they are sold at lower prices.
Stores selling goods from catalogs are being created. Such trade is based on the preliminary selection of goods. Catalogs can be issued to potential buyers who have visited the store or sent to them by mail. The buyer, having studied the catalogs, having selected the goods, sends an order indicating his details to the store by mail (telephone, teletype, fax). The store decides to ship the goods to the buyer. If there is a showroom in the store, the buyer can make a remote order from the catalog or visit the store and personally select the necessary product.
Considerable potential has the organization of the sale of goods through vending machines. They are convenient because they can work around the clock, without sales staff. Machines are installed inside the store or outside it (on the streets, train stations, subways, cafes, hotel lobbies, etc.). The subject of trade is usually a certain range of consumer goods (drinks, sandwiches, chewing gum, cigarettes, etc.).
The mobile trading network contributes to the approach of the goods to the buyer and its prompt service. This trade can be delivery using vending machines, wagons, as well as delivery using trays and other simple devices. A variation of this type of trade is the direct sale at home. At the same time, sales agents of manufacturers, marketing, intermediary and trade enterprises supply and sell products directly to the buyer.
Parcel trade is engaged in providing the population, enterprises, organizations with book products, stationery, audio and video recordings, radio and television equipment, and medicines. With the help of this form of trade, consumers can also receive certain products for industrial purposes (spare parts, tools, bearings, etc.).
THEN. Retailing includes all business activities related to the sale of goods and services to end consumers.

4.2 Types of retailers
Retailers can be classified according to several criteria:
1. By form of ownership
a) independent retailer (operates only one store and offers personal service, convenient location and direct contact with consumers);
b) trading network (joint ownership of a number of retail outlets using a centralized purchasing and decision-making system; characterized by specialization, standardization and a complex management system);
c) retail franchises (contractual agreements between a manufacturer, a wholesaler and a service organization and retail outlets that allow certain business activities to be carried out under a well-known brand and in accordance with a set of rules);
d) a rented department (this is a department in a retail store, usually a department store or discount store);
e) cooperative (created by retailers or consumers, the retail store is owned by its members who contribute money, receive certificates of ownership, elect officers, manage and share profits; the goal is lower prices for members).
2. According to the structure of the retail strategy:
a) by opening hours - a duty store (usually a conveniently located store with a limited assortment and with a long opening time);
b) according to the range of services:
- ordinary supermarkets (supermarkets - food stores with a number of departments, combine large sales volume, low prices, impulsive purchases in one place);
- Superstores (a diversified supermarket that sells a wide range of food and non-food products);
- specialized stores (concentrate on the sale of any one product group, for example, high-quality household appliances);
- shops of various assortment (trade a wide range of goods at low and medium prices: stationery, simple household products, women's toilet items, dishes, toys);
- department stores (a wide range of goods is sold: clothes, underwear, furniture, radio, household appliances, etc.);
- full-range discount stores (characterized by low prices, a relatively wide range of goods, self-service, location in places with low rent, branded goods);
c) at reduced prices (exhibitions of product catalogs; goods are stored in office premises, and their range is very limited).
3. Non-store retail trade - activities of stores not related to the use of traditional trade:
a) vending machines
b) direct home sales;
c) direct sale (the consumer does not enter into personal contact, but makes a purchase based on information from postal or telephone advertising, radio, television and magazines).
That. types of retailers can be classified according to different features: depending on the form of ownership; on the structure of the retail strategy, and there is also non-store retail.
4.3Main retail formats
The category of specialized and non-specialized retailers is a relatively simple distinction between different types of retailers. However, from a consumer's point of view, the commercial appeal of a particular store is related to the way sales are made. The retail format is understood as a package of goods and services offered to the consumer by a retailer in a store. Retail formats can be defined according to various attributes:

Location. In order to attract consumers, stores in out-of-town shopping centers must offer wide selection and quality. For a retail outlet located in aisles. Attractive should be an appropriate range of first-class brands at competitive prices.
The size of the store affects the consumer's expectations regarding the product range. Small shops are expected to have an interesting limited range.
Merchandising. The retailer must take into account a number of aspects:
Item-max. Some stores stick to one of the main product categories (grocery, others may "mix" food and non-food staples (electrical).
Product range: selection of products within the classification.
Product breadth, measured by the number of different brands in a store.
Merchandise Depth: Measured by the average number of Trade Items (TEX) within each brand.
Price. The supermarket is expected to have low prices and a wide and deep assortment; from economy stores (discounters) - a relatively limited range of goods at lower prices. Specialty stores are expected to provide a wide range of products. Specialized grocery stores charge relatively high prices. On the other hand, specialized non-food stores vary prices depending on the offered product category.
Atmosphere and service. Perception of quality or low price; full or limited service are all signals that consumers use to guide their shopping decisions.

Limited store space means that the retailer must make a choice between breadth and depth of stock, or compromise on capacity (narrower aisles or higher shelves).
The store format is determined by a number of parameters, such as turnover, turnover per unit area, number of purchases per day, sales area, number of employees, and others. There are a number of established formats in the world. This does not mean that there is no place for new formats. But when creating your own format, an entrepreneur needs to see if someone has done this before, and if not, why not. Since the store must comply with the successful world practice.
There are many different retail formats, including the following store types:

Shops in the neighborhood, in accordance with the criterion of convenience for the consumer. These include:
General stores. Old fashioned, low self service. Their market is based on convenience. They are most often classified as department stores KTN (confectionery and tobacco products and news (newspapers and magazines)).
Shops of the mixed assortment. A variety of goods, the range of which varies depending on the size of the trading enterprise.
Convenient grocery stores. Open until late at night, they offer shoppers extra service and a wide, but not too deep, range of groceries.
Shops "all purchases at once" provide a complete purchasing service for the main part consumer purchases:
Supermarkets. They are mainly groceries;
etc.................

1. Essence and content of commercial activity

Commerce This is a type of commercial business. It is an integral part of entrepreneurship.

Entrepreneurship- this is the organization of economic, production and other activities aimed at making a profit, income.

commercial activity- this is an activity aimed at performing a wide range of interrelated trade and procurement operations aimed at completing the process of buying and selling goods and services for profit.

Business principles:

Commerce is inextricably linked to marketing;

Flexibility of commerce, focus on taking into account constantly changing market requirements;

Ability to anticipate commercial risks;

Prioritization;

The manifestation of personal initiative;

High responsibility for the fulfillment of the obligations assumed;

Focus on achieving the final result.

Development of CD in Russia

8th - 9th centuries - development of trade

X-XII - the emergence of resellers

XIII - XIV - the resumption of the merchant class after the Tatar-Mongol invasion

XVIII - the formation of guilds

XIX - early XX centuries. - the main object of occupation of the Russian merchants

1921 - 1928 (NEP) - revival of commercial activity

Late 1960s - interest in CDs rises

1990 (perestroika) - development of CD

The foundations of the correct design documentation were laid by Peter I

State of rejectors

The same weights and measures for all

Taught merchants to export goods to places where there are no foreign merchants

Encouraged merchants to unite

Gave the right to all people to trade in Russia

The first exchange was created

2. Objects and participants in commercial activities

object is everything that is subject to sale and purchase (money, goods, know-how, intellectual property, etc., which are sold for profit.

Subjects(participants) are those who carry out the sale and purchase (individuals and legal entities), i.e. buyer, seller, intermediary.

Property rights is the right to own property possession, possession, use.

Business participants

Mediator- this is a legal or natural person located between other counterparties of the commercial process and performing the functions of information with each other for the exchange of goods, services, information.

Mediation- this is a type of economic, economic activity that requires the use of certain resources: natural, labor, means of production.

3. Information support for commercial activities

The successful functioning of commercial activities directly depends on the availability of commercial information: about buyers and purchase motives, market requirements for the product, market conditions, competitive environment, the potential of the enterprise and its competitiveness. For this, external and internal sources are used.

Commercial Information is information about the current situation in the market of various goods and services.

Information sources

Ministry of Education of the PMR

State educational institution

secondary vocational education

Rybnitsa Polytechnic College

"I approve"

Director of GOU SPO RPT

Dobrova G.N.

"___" ________________201

disciplines

« Business Basics»

Approved by methodological Reviewed

council of the technical school at a meeting of the Central Committee

Protocol No. _ dated _____20__ " Service sector,

Economics and management"

Chairman of the Methodological Council Protocol No. __ dated "__" ____ 201

T.S.Shtyrbul Chairman of the CMC

_________ /Dzhurinskaya N.I./

Developed by _____ /I.I. Naku/

teacher of economic disciplines

GOU SPO "RPT"

"___" ________ 201

Rybnitsa, 201

The textbook is compiled in accordance with the requirements for a minimum content and level of graduate training in specialty SPO

110301 (3106) "Agricultural mechanization" of the basic level and professions NGO 37.16 "Mistress of the estate" of the basic level.

AGREED

Head method. department

Shtyrbul T.S.

"___" _______ 201

AGREED

Deputy Director for SD

Parfentieva I.Yu.

"__" ________ 201

Explanatory note…………………………………………………………………………page 4

Lecture 1. Commercial activity: concept and methods…………………………………. page 6

Lecture2. Goals and objectives, and the content of commercial activities………………………page 6

Lecture3 Objects and subjects of commercial activity………………………………….page 7

Lecture 4. Negotiations as a component of commercial activity………………………...page 9

Lecture5. Negotiation Methods……..………………………………………………..page 9

Lecture6. Conclusion of sales contracts……….…………………………………….page 10

Lecture7. Structure, execution and terms of the contract of sale…………page 10

Lecture8. Technology for the procurement and supply of goods to a commercial enterprise…………page 11

Lecture9. Principles of procurement and supply of goods, their organization………………………...page 12

Lecture 10. Documentation and accounting……………….……………………………... page 12

Lecture 11. The concept of inventory and their classification……………………………………page 13

Lecture 12. Inventory management ……………………………………………………..p14

Lecture13 Optimal inventory……………………………………………………….page 14

Lecture 14. Turnover speed management.…..……………………………………….p15

Lecture 15. Profit: concept, principles of formation, factors affecting it…….p16

Lecture 16. Profit analysis of a manufacturing enterprise.……………………….……..p17

Lecture 17. Distribution of profits in trading. ……………………………………………… page 18

EXPLANATORY NOTE

The discipline "Fundamentals of commercial activity" is intended for third-year studentsspecialty SPO: 110301 (3106) "Agricultural mechanization". The textbook on the discipline "Fundamentals of commercial activity" is important for the professional training of future specialists in the field of commerce. It is impossible for all managers and employees of commercial services of small and medium-sized businesses, as well as for any individual entrepreneur, to survive in a highly competitive environment without knowing the basics of commercial activity. This manual discusses the theoretical and practical aspects of the basics of commercial activity.

Market conditions require the training of a commercial worker of a new universal type - an enterprising, independent, enterprising businessman with a wide profile. The demand for a merchant in modern conditions is extremely wide - in commercial, sales and marketing services of enterprises of different forms of ownership. A commerce specialist in a market economy becomes the central figure in the trading business, as it performs the functions of managing the trading process, regulating economic relations in the field of purchasing and selling goods, organizing business contacts with suppliers and buyers, and forming the optimal range , organization of advertising of goods, quality control of products, customer service. This is a universal specialist in the trade business, on the effective work of which the efficiency of the enterprise or firm as a whole depends.

Thus, the structure and content of the professional training of a commerce specialist requires a significant revision, taking into account the requirements modern market labor and orientation to the growing needs of the economy.

The discipline "Fundamentals of Commercial Activity" is designed to equip a specialist working in the field of commerce, necessary minimum knowledge for successful activities in the trading business, as well as to reveal the basics of commerce, without knowledge of which it is impossible to conduct a trading business in a complex market economy.

Lecture 1. Commercial activity: concept and methods.

Commerce - type of trade or business.

Commerce is a word of Latin origin (from lat. sommegsium - trade). However, the term "trade" has a double meaning: in one case it means an independent branch of the national economy (trade), in the other - trade processes aimed at the implementation of acts of sale of goods. Commercial activity is connected with the second concept of trade - trade cesses for the implementation of acts of sale and purchase for the purpose of making a profit. Dictionary IN AND. Dahl defines commerce as "bargaining, trade, trade turnover, merchant crafts." In other words, these concepts involve the implementation of acts of sale with the intention to buy cheaper and sell more expensive. AT broad sense commerce is often understood as activities aimed at making a profit. However, such a broad interpretation of commercial activities is not consistent with the previously stated approach to commerce as trading processes for the implementation of acts of sale and purchase of goods.

Commercial activity is a narrower concept than entrepreneurship. Entrepreneurship - this is the organization of economic, industrial and other activities that bring income to the entrepreneur. Entrepreneurship can mean organizing a rural farm industrial enterprise, a trading enterprise, a service enterprise, a bank, a law office, a publishing house, a research institution, etc. Of all these types of entrepreneurial activity, only trading is a purely commercial activity. Thus, commerce should be considered as one of the forms (types) of entrepreneurial activity. At the same

time and in some types of entrepreneurial activity, transactions for the purchase and sale of goods, raw materials, semi-finished products, etc., can be carried out, i.e. elements of commercial activity may be present in all types of entrepreneurship, but are not decisive for them, the main mi.

Consequently, commercial work in trade is a vast area of ​​operational and organizational activities of trade organizations and enterprises aimed at processes of buying and selling goods to meet the demand of the population and make a profit.

Therefore, commercial work in trade is a broader concept than a simple purchase and sale of goods. To carry out the act of sale and purchase, a trade entrepreneur needs to perform operational and organizational and business operations, including studying the demand of the population and the market for the sale of goods, finding suppliers and buyers of goods, establishing rational economic relations with them, transporting goods, advertising and information work on sales goods, organization of trade services, etc.

Lecture2. Goals and objectives, structure and content of commercial activities.

The course "Fundamentals of Business" as a scientific discipline studies rational organization commercial processes in trade with the aim of their most efficient execution, as quickly as possible bringing goods to end consumers through the implementation of acts of sale.

Course subject -commercial processes performed in wholesale and retail organizations in the field of commodity circulation. The object of study of the course in the narrow sense is trading, intermediary, marketing, mar catering organizations and structures where commercial processes are carried out. In a broader sense, the object of study of the course should include the commercial side of everything the movement of goods from producers to consumers. However, this profession uses knowledge from many other scientific disciplines: marketing, management, commodity science, psychology, economics, mathematics, communication, etc.

Marketing studies the organization of the process of selling goods, promoting new products to the consumer, develops a strategy for advertising these products. Knowledge of these issues is essential for walking business.

Commercial activity is closely connected with the course of merchandising. Commodity knowledge about the consumer qualities of goods makes it possible to optimize the commercial process, provide the most accurate and complete selection of goods with the necessary characteristics, and emphasize their consumer. skye advantages and benefits.

Knowledge of the methods of economic analysis from the course of enterprise economics is necessary when calculating the economic efficiency of commercial work. These calculations are based on the methodology for analyzing the dynamics of the trade turnover of a trading enterprise, expenses, profits, turnover and other performance indicators.

Commercial activity is closely connected with the art of managing the personnel of a trading company. acceptance, i.e. with management and psychology of business communication.

Thus, the course "Fundamentals of Commercial Activity" has close interdisciplinary links with many disciplines, the knowledge of which allows for the preparation of a businessman of the highest qualification. fictions.

The course of commercial activity sets the main task of identifying patterns and trends in the development of trading in a market economy in order to creatively use these patterns and trends for the effective implementation of trade processes in the field of commodity trade. growth.

Lecture3.

In the market of goods and services, commercial activities are carried out by organizations and enterprises of various organizational and legal forms of ownership (legal entities), as well as individuals (individual entrepreneurs).

In accordance with the Civil Code of the PMR legal entity an organization is recognized that owns, manages or manages separate property and is liable to them for its obligations.

The rights and obligations of a legal entity must comply with the objectives of the activities provided for in its constituent documents. A legal entity may engage in certain types of activities, the list of which is determined by law, only on the basis of a special permit (license).

A legal entity is considered established from the moment of its state registration with the justice authorities in accordance with the procedure established by law.

Depending on the form of ownership, they are divided into private, state and municipal. At the same time, state and municipal legal entities, as a rule, operate in the form of unitary enterprises, the property of which is, respectively, in state or municipal ownership and belongs to such an enterprise on the basis of economic management or operational management.

According to the main purposes of activity, legal entities can be commercial or non-commercial organizations, as well as associations of commercial and (or) non-commercial organizations in the form of associations and unions.

Commercial organizations as the main goal of their activities pursue the extraction of profit, which is distributed among its participants. They can be created in the following organizational and legal forms: business partnerships (general partnership, limited partnership); business companies (open and closed joint-stock companies, limited or additional liability companies); production cooperatives; unitary enterprises (state, municipal).

The most widespread in our country are commercial organizations in the form of limited liability companies and joint-stock companies. For non-profit organizations (consumer cooperatives, public, religious and

charitable organizations, foundations, etc.) the extraction and distribution of profits is not the main purpose of their activities. They have the right to carry out entrepreneurial activity only insofar as it serves the achievement of the goals for which they were created, and corresponds to these goals.

Regardless of the organizational and legal form, all legal entities operate on the basis of constituent documents. It can be a articles of association, a memorandum of association, or both. The constituent agreement is concluded, and the charter is approved by the founders (participants) of the legal entity. Non-commercial organizations, in the cases provided for by law, may act on the basis of the general regulation on organizations of this type.

Individuals can also be commercial entities. The Civil Code of the PMR enshrines the right of citizens to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as individual entrepreneur.

The same rules of the Civil Code that regulate the activities of commercial organizations apply to such activities, unless otherwise follows from the law of other legal acts or the essence of the legal relationship.

Questions for self-examination

1. Define the concept of commerce.

2. Define the concept of entrepreneurship.

3.Knowledge of what scientific disciplines are necessary when studying the "Fundamentals of Commercial Activity".

4. Who is a legal entity in accordance with the PMR Civil Code?

5. What are the forms of ownership of a legal entity?

6. Name the classification of legal entities according to the main objectives of the activity.

7. What is the main goal of commercial organizations.

Final questions

1.Features of commercial activity in the new economic conditions.

2 The role of trading activity in the sphere of circulation.

3Goals and objectives of commercial activities.

4 Objects and subjects of commercial activity.

5 Types of services.

6Stages of the transaction and their content: search and selection of business partners.

7Negotiations as a component of commercial activity.

8 Essence variation method.

9 M integration method.

10Compromise method

11 The main stages of the conclusion of contracts of sale.

12 Offer.

13The main sections of a foreign trade contract

14Principles for the execution of contracts

15Identification and study of sources of income and suppliers of goods.

16 Delivery forms.

17Evaluation of the real and potential capabilities of suppliers.

18The most important elements of the procurement work.

19Payment procedure for supplied products.

20Basic details of documents.

21Documents certifying the quality of goods.

22Accounting for the execution of supply contracts.

23 Reasons for stocking up

24 Functions of the process of commodity circulation.

25 Classification of commodity stocks.

26 The main objectives of the inventory management strategy

27 Rationing and control of stocks.

28 Definition principles optimal sizes orders.

29 Moments of placing orders.

30 Sales promotion methods

31 Inventory turnover indicators.

32 Internal factors affecting profit.

33 External factors affecting profit.

34 The main sources of profit analysis of the enterprise.

35 Three basic principles of profit distribution.

Evaluation Criteria

Grade "unsatisfactory" exhibited if the student does not know most of the material.

Grade "satisfactory" exhibited if the student knows the main program material.

Rated "good" exhibited if the student knows all the material, knows how to apply, uses a competent language, making minor mistakes.

Rating "excellent" exhibited for knowledge of the entire program passed in the discipline.

1. List of basic literature.

1. Abchuk V.A. Commerce: Textbook. - St. Petersburg. Publishing house Mikhailov V.A.,

2000 - 475 p.

2. Osipova L.V., Sinyaeva I.M. Business Basics:

Textbook for universities - M.: UNITI-DANA, 2000. - 623 p.

3. Pankratov F. G., Seregina T. K. Commercial activity: textbook.

for universities Publishing house "Dashkov and Co", 2004, 504 pages.

4. Polovtseva F.P. Commercial activity. Tutorial: From-

Publisher: Infra-M, 2006, 247 pages.

5. Sinetsky B. I. Fundamentals of commercial activity: Textbook. – M.:

Yurist, 2000. - 659 p.

2. List of additional educational literature:

Abryutina M.S. Economic analysis trading activity.

Textbook - M .: Publishing House "Business and Service", 2000 - 512 p.

2. Vakhrin P.I. Financial analysis in commercial and non-commercial

sky organizations. Textbook - M .: Publishing and bookselling

Center "Marketing", 2001. - 320 p.

3. Gribov V.D. Business Fundamentals: Study Guide - Finance and

statistics. 2000 - 160 p.

4. Danenburg V., Taylor V. "Fundamentals of wholesale trade" - M .: Sirin,

MT-Press, 2001 - 250 p.

5. Jobber D. Sales and sales management: a textbook

for universities / D. Jobber, D.A. Lancaster: Translation from English .. - M .: UNITI-

Dana, 2002. - 622 p.

6. Commercial activities of the enterprise: strategy, organization,

control. Textbook, ed. VK. Kozlova, S.A. Uvarova - St. Petersburg:

Polytechnic, 2000 - 322 p.

7. Commercial and intermediary activities in the commodity market. Under

ed. prof. Zyryanova A.V. - Yekaterinburg, 2001 - 520 p.

8. Strong L.M. Organization of commercial success, 1999

9. Kruglova N. Yu. Fundamentals of business. Textbook for high schools. - M .: Publishing house

RDL, 2003. - 528 p.

10. Levi M., Weitz B.A. Fundamentals of retail. / Transl. from English.

ed. Kapurevsky Yu.N. - St. Petersburg, 1998 - 448 p.

Pambukhchiyants V.K. Organization and technology of commercial activity

value. Textbook.-2-ed. per. and additional Ed. O. V. Pambukhchiyants - M .:

Information and Implementation Center, 2001 - 380 p.

12. Pankratov FG et al. Workshop on commercial activities.

Tutorial. - M .: Information and implementation center "Marke-

ting”, 1999. – 248 p.

13. Peak Hugh Supermarket. Organization and management. – M.: Sirin,

2001 - 264 p.

14. Podkholzin B.A. Food and non-food trade

goods - M.: Publisher: Berator-Press, 2002. - 176 p.

15. Rules of trade in the Russian Federation. - 3rd ed. revised and

add. – M.: Modern economics and law. Yurait-M., 2002 - 248 p.

16. Prokusheva A.P. Information Technology in commercial

activities. - M.: 2001

17. Rebrik S., Levin M. Sales training. – M.: Ekset, 2002.

18. Soloviev E.Ya. Trade secret and its protection. - M .: Publishing house

"Os-89", 2001 - 128 p.

19. Trading business: economics, marketing, organization: Textbook - 2nd

ed., revised. and additional / Under the total. ed. prof. L.A. Bragin and prof. T.P. Tribute-

ko - M.: INFRA-M, 2001. - 560 p.

20. Fedko V.P., Fedko N.G. commodity market infrastructure. -

Rostov-on-Don, Phoenix, 2000 - 512 p.

Notes

Notes

The abstract of lectures complies with the requirements of the State Educational Standard of Higher Professional Education. Accessibility and brevity of presentation make it possible to quickly and easily obtain basic knowledge of the subject, prepare and successfully pass the test and exam. The concept, essence and types of entrepreneurship, business operations, the structure of a business plan, forms of business organization and much more are considered. For students of economic universities and colleges, as well as those who independently study this subject.

* * *

The following excerpt from the book Commercial activity: lecture notes (E. N. Egorova) provided by our book partner - the company LitRes.

LECTURE No. 2. Types of entrepreneurship

1. Private, collective, state entrepreneurship

Entrepreneurial activity is classified according to various criteria: type of activity, forms of ownership, number of owners, organizational, legal and economic forms, the degree of use of hired labor and other indicators.

All types of business can operate separately or in combination.

In modern market conditions, state entrepreneurship plays an important role. A market operating according to its own laws, without state regulation, remains only a theory. In reality, the state is an active participant in market relations. Back in the period of free competition, most of the productive forces went beyond the scope of classical private enterprise, and the state had to take on the maintenance of large socially important economic structures: railways, post office, telegraph, etc. In the conditions of monopolistic competition with complex, requiring injections of huge capital and energy-intensive production, the monopolies themselves became interested in strengthening the regulatory role of the state, in supporting it, ensuring, with its help, access to new internal and foreign markets. The market mechanism is unable to solve all the difficulties associated with defense, science, ecology, reproduction of the labor force and, ultimately, with the overall economic growth of the country. But there are also disadvantages, since the state cannot always respond in time to changing conditions, thereby holding back production processes.

State regulation of the economy dates back to the Middle Ages. In modern conditions, any state regulates the national economy - with different levels of pressure.

As history has shown, everything is good in moderation - since both state monopoly and the complete absence of state regulation cause significant damage to the country's economy. With skillful competent influence by means of tax policy, the legislative system, etc., amazing results can be achieved. During the 20th century, the entrepreneurial activity of the state itself was formed and expanded, the public sector in the economy gained an increasing share.

State enterprise takes over management in cases where huge capital investments are required, the payback period is long and the risks are high. This is where the main difference from private entrepreneurship emerges: the primary goal of state entrepreneurship is not to make a profit, but to solve social and economic problems (ensuring the necessary rates of economic and production growth, mitigating cyclical fluctuations in the economy, ensuring employment and eliminating unemployment, stimulating scientific and technological progress). etc.).

There are also challenges faced by the state enterprise:

1) provision of benefits;

2) financial assistance to important science- and capital-intensive sectors of the economy;

3) stimulation of scientific and technological progress and strengthening of the country's place in the world economy;

4) creation of new industrial enterprises;

5) increase in the number of jobs;

6) protection of the environment and the ecological situation;

7) development of fundamental scientific research;

8) production of goods that are, by law, a state monopoly.

However, private enterprise objective reasons develops at a faster pace than the state. In activity state enterprises there are always political motives that often run counter to economic ones.

The state can regulate market relations only when powerful economic levers of control are in his hands.

The state influences the market mechanism through:

1) their expenses;

2) taxation;

3) regulation;

4) state entrepreneurship.

Government spending are government purchases and transfer payments. Such spending contributes to national income and directly uses resources.

Taxation is an indispensable element of state policy. Taxes make up 75–85% of the budget. The government levies various types of taxes.

At high tax rates, massive tax evasion begins, and budget replenishment decreases. It's a vicious circle.

The legislative form of regulation shapes the activities of entrepreneurs (antimonopoly laws).

Tax and credit forms affect the national volume of production, changing the volume and direction of production, affecting private and collective entrepreneurship.

The collective enterprise acts in two guises: on the one hand, it hires labor, on the other, the members of the labor collective live by selling their own labor. This feature determines the specifics of the economic behavior of such an enterprise.

The utility function of a collective enterprise is comparable to the utility function of a family enterprise and includes the total money income and the total free time of the work collective. Each of its members is faced with a contradiction in the desire to get the maximum income and free time. The assessment of value in this case will be subjective.

In the collective enterprise, there is another task that does not face the family economy: the division of income between the members of the collective. Often, due to dissatisfaction with this issue, labor motivation decreases and production efficiency decreases.

This type is most often found in agriculture. As a rule, the entire volume of manufactured products is sold on the free market at a market price, so the proceeds from the sale are equal to the monetary income of the labor collective. Collective income is divided into 2 parts: the first is distributed in proportion to the labor expended by each member of the collective, the other is divided according to other principles determined by the members.

2. Industrial entrepreneurship

Industrial entrepreneurship is one of the leading types of entrepreneurship. Here the production of products, goods, works is carried out, services are provided, certain values ​​are created. The function of production in this type of business is the main, defining, and the accompanying functions are of complementary importance (storage, transportation, marketing, etc.). After Perestroika in Russia, this sphere of activity underwent the most significant negative changes: economic ties were broken, logistics was disrupted, the sale of the previous volumes of products became impossible, and the financial situation of enterprises deteriorated sharply. Manufacturing businesses include innovative and scientific and technical activity, direct production of goods and services, their use in further production. Every entrepreneur who is ready to engage in production activities must first determine what exactly he will produce. Then the entrepreneur conducts marketing activities, is engaged in market research and consumer demand. If you conclude a contract with a potential buyer, then this will minimize entrepreneurial risk, but this ideal option is almost always not possible.

The next stage in the activity of industrial entrepreneurship is the acquisition or rental of production factors.

Factors of production include: production assets, labor force, information. Production assets, in turn, are divided into fixed and circulating.

Basic production assets- buildings, structures, transmission devices, power machines and equipment, working machines and equipment, etc.

Working capital assets include raw materials, basic and auxiliary materials, fuel and energy resources, containers. The entrepreneur needs to calculate the costs of the future period. The point is to ensure cost savings in the early stages of new product development. Subsequently, over a certain period of time, these costs will be charged to production costs.

An entrepreneur hires labor through advertisements, through labor exchanges, employment agencies, with the help of friends and acquaintances. When selecting personnel, one should take into account the candidate's education, his ability to learn, the level of his professional skills, previous work experience, and personal qualities.

Further, the entrepreneur acquires all the information he needs about the possibility of attracting resources: material, financial and labor, about the market for the product or service planned for manufacturing, etc.

Factors affecting entrepreneurship, especially production, can be divided into economic, technological, political and legal, institutional, socio-cultural, demographic and natural. All of them have an impact on the prevalence of resources and society as a whole, which is important for entrepreneurial activities.

Numerous economic factors include:

the scale of markets and the level of their development, the income of the population, the size of effective demand and competition in different industries, the exchange rate of the national currency, etc. All this affects industry business and entrepreneurial initiative. In Russia, the situation is extremely difficult, since the incomes of the population remain low, effective demand is not provided, enterprises have nowhere to sell their goods, and foreign markets are practically inaccessible.

Technological factors talk about the level of scientific and technological progress and material and technical base. There are 7-8 programs in Russia that can make it one of the leading countries in the world technology market: developments in the field of nuclear energy, biotechnology, etc. Without state support, this is impossible.

Political and legal factors determine the relationship between society and the state, the mechanisms of state influence and the processes of making important decisions, the development of the legal framework and legal awareness in the country.

It is necessary to significantly strengthen the role of the state in regulating and stimulating industrial entrepreneurship, which is objectively due to the national specifics of Russia (a vast territory, a multinational population, a diversified nature of the economy), and factors associated with its modern socio-economic conditions. Difficulties are caused by the loss of control over economic processes, since the state has lost its authority and many of the regulatory functions that are necessary in market conditions. Political and economic instability to this day hinders entrepreneurship, including manufacturing.

The deepest crisis has befallen all sectors and sectors of the economy, and without state support, entrepreneurship will not be able to cope with it on its own.

The quantitative and qualitative characteristics of the material and technical base allow us to conclude that in the current state, entrepreneurship will not be able to move not only to expanded, but also to simple reproduction. In addition, outdated equipment and production methods greatly increase the risk of industrial accidents.

The role of the state for the successful functioning of industrial entrepreneurship consists in solving the following tasks:

1) state financial support for industrial entrepreneurship;

2) competent tax regulation;

3) legal and information support for industrial entrepreneurship.

Large and medium-sized industrial enterprises, due to their characteristics, no less than small ones, require state attention and financial support. In the context of limited budgetary funds, their lack of support for industrial entrepreneurship, it is possible to provide indirect support, which today is poorly applied and highly corrupted.

3. Trading business

Production is inextricably linked with entrepreneurship in the sphere of circulation - in order to make a profit, the goods produced must be sold or exchanged for other resources. Therefore, it is trade entrepreneurship that is developing at the fastest pace as one of the main types of Russian entrepreneurship. The functioning of commercial business differs from production. Here the entrepreneur acts as an intermediary between the producer and the consumer. He, as a merchant or trader, sells purchased finished goods received from other persons to the buyer, receiving income from the difference in prices.

characteristic feature commercial entrepreneurship is served by close economic ties with wholesalers and retailers, consumers of goods, works, services.

Commercial business includes all types of activities that relate to all kinds of types of exchange of goods and money. Despite the fact that financial and monetary relations of purchase and sale of goods are fundamental for commercial entrepreneurship, it uses the same factors and resources as in industrial entrepreneurship, but the scale is less significant.

Trading activity is especially attractive for entrepreneurs, since there are real prospects making significant profits in the shortest possible time. In addition, there are no difficulties that arise during the production process. Despite the seeming ease of conducting trading activities, an entrepreneur must have certain skills, knowledge and skills, as well as a certain amount of luck. There is a trading business with shops, markets, exchanges and others. trade establishments. In a market economy, entrepreneurs get a wide range of opportunities to start their own business by buying or building a store, organizing a retail outlet.

In order for the activity of commercial entrepreneurship to be successful, it is necessary to constantly study the unsatisfied demand of the consumer, to be able to respond quickly, providing the necessary goods and services. Trade entrepreneurship is mobile, constantly changing, adjusting to the interests of a particular consumer. For the development of Russian commercial entrepreneurship, it is necessary to fulfill such conditions as a constant steady demand for goods (market research is necessary), low purchase prices for goods from manufacturers. This will allow traders to recoup trading costs and get the desired profit.

Domestic trade is an independent system of this industry and is a set of trading enterprises that are engaged in the purchase and sale of goods and the provision of services on the territory of the Russian Federation.

Retail is the final element in the movement of goods from the manufacturer to the final consumer.

Retail trade has its own characteristics:

1) explores the relationship between supply and demand in the market;

2) determines the market situation;

3) selects goods according to the principle of greatest utility;

4) makes settlements with suppliers for the received goods;

5) finalizes goods and forms prices for them.

Retail is important element economy of the country and commercial entrepreneurship. Every year the turnover in Russia is growing, this is confirmed by the positive trends in the development of retail trade.

There are various retail enterprises in the domestic market of the country. They can be divided:

1) according to the assortment sold;

2) in the form of trade services;

3) by price level;

4) by type of operating enterprise;

5) by concentration and location of trading organizations.

Retail is focused on a specific consumer, adapts to his interests.

Today, retailers are used to varying degrees by different segments of society.

Wholesale trade is no less important for the country's economy, facilitating maneuvers with material resources, the distribution of stocks of products and their surpluses and the elimination of commodity shortages.

Wholesale trade makes the most of the totality of commodity resources. In wholesale trade, goods are purchased in large quantities. Wholesalers, as a rule, are not connected at all with end consumers in their activities.

Most often, this form of trade is established between enterprises of individual regions and various industries.

Wholesale trade is characterized by:

1) creation of a resource base for wholesale trade;

2) participation in the creation of market infrastructure elements that assist in the free choice of trading partners and the formation of commercial relations for the successful implementation of trade transactions.

Today, wholesale trade is of great importance for the Russian economy, since it is it that is an active conductor of domestic and imported goods.

4. Financial entrepreneurship

The sphere of activity of financial entrepreneurship is the circulation and exchange of values. Financial activity is connected with production and commercial activities, and these relationships are constantly deepening. However, financial entrepreneurship can also be in the form of banking, insurance, etc. The main field of activity of financial entrepreneurship is commercial banks and stock exchanges.

Commercial Bank- This is a financial and credit institution of a joint-stock type, lending on a fee basis to various organizations, accepting cash deposits and performing all kinds of settlement operations on behalf of the client.

The operations of commercial banks are divided into three areas:

1) passive (raising funds);

2) active (placement of funds);

3) commission and intermediary (performing various operations on behalf of clients with payment of a commission).

In Russia, a feature of the activities of commercial banks is the attraction of funds from enterprises for a significant period; however, credits and loans are issued for relatively short periods. Banks are exposed to risks of a commercial nature no less than entrepreneurs, since they have their own debts and obligations that must be fulfilled within a certain time frame. Therefore, the bank must have certain reserves in case of unforeseen circumstances.

In addition, on this moment time in today's environment, most banks do not have the ability to provide long-term loans in significant amounts. The share of long-term loans issued by commercial banks is only 3% of all assets. And the main source of income in private banks in Western developed countries are long-term loans. Hence the instability of the income of commercial banks in Russia, their frequent bankruptcy. This also leads to distrust of them and unwillingness to use their services.

Stock Exchange- institutionalized, regularly functioning securities market, which contributes to increasing the mobility of capital and revealing the real value of assets.

The principle of operation of the stock exchange is based on the rapid and timely regulation of supply and demand. On the stock exchange there are so-called stock quotes. They are regularly evaluated by specialists of the quotation department for all securities with which they work on the stock exchange. Such information is always available, current rates are constantly displayed on a light board and are regularly published in special bulletins. The change in rates shows at what price at a certain moment on a given exchange you can buy or sell specific shares. These prices are recalculated according to a certain system of formulas and serve as the basis for the subsequent receipt of exchange activity indices that reflect all changes in the economic situation. Abroad, firms and enterprises themselves are not present on the exchange - their interests are protected either by a bank or a brokerage company of the exchange.

Financial entrepreneurship acts as a special form of commercial entrepreneurship, in which currency, values, securities (stocks, bonds, etc.) sold by the entrepreneur to the consumer or provided to him on credit are the subject of sale and purchase. The essence of financial entrepreneurship is that the entrepreneur acquires finance and sells it to the buyer for a fee higher than the initial one, as a result of which an entrepreneurial profit is created, which is based on the difference in prices.

5. Insurance business

The essence of the insurance business is that the entrepreneur guarantees the client compensation for damage in accordance with the conditions prescribed in the contract, which does not contradict the current legislation, in the event of unforeseeable circumstances of the loss of property, valuables, health, life and other losses for a certain amount when concluding an insurance contract. The profits of the insurance business are insurance premiums minus insurance payments under certain circumstances. As a rule, the probability of occurrence of force majeure circumstances is small and a significant part of insurance premiums forms entrepreneurial income.

Despite the fact that the insurance business does not produce any goods, it still remains one of the most risky activities. Insurers (organizations, enterprises, individuals), on the contrary, can receive compensation for a certain fee when the events specified in the contract occur. Despite the fact that this type of entrepreneurship is gaining momentum, the level of trust of potential clients remains very low. Entrepreneurs have to resort to certain tricks and spend money on large-scale advertising campaigns.

Each client, in accordance with the contract, pays insurance premiums, which form the insurance fund. It is used for insurance payments. However, the conduct of insurance activities is possible only if there are legislative documents, instructions and methodological materials necessary for the formation of insurance relations, which together form the insurance legislation.

The foundations of insurance legislation in Russia were laid back in 1987 by the adoption of the Law "On Cooperation". The law "On insurance" was considered in 1992, and actually came into effect only in 1995, along with the Civil Code of the Russian Federation, in which an entire chapter is devoted to insurance, and many other regulations.

Insurance legislation covers all branches and types of insurance, reinsurance operations; only legal relations on state social security are not regulated.

On January 17, 2004, the Law “On the organization of insurance business in the Russian Federation” came into force. It covers in detail the issues of interaction between insurance companies among themselves, it also talks about the principles of state regulation of insurance business. In addition, there have been changes in the size of the authorized capital (it has increased), the calculation coefficients have increased, the entry of foreign insurers into the Russian insurance market has been simplified. This document is the most important and authoritative.

Tasks, the implementation of which is necessary for the development of insurance:

1) formation of a strict legislative framework for insurance activities that does not allow for various interpretations;

2) development of compulsory and voluntary insurance;

3) creation of an effective body controlling the insurance activities;

4) joint work of the national insurance system with foreign insurance markets.

The legal essence of the insurance business is to establish legal relations to protect the client's property interests at the expense of insurance payments in accordance with the concluded contract. The property interest of the insured is a condition for cooperation with the insurer; without it, insurance activities are impossible.

Insurance business is different from commercial insurance and all kinds of government support. In this case, insurance is only a type of activity for the purpose of making a profit, and insurance payout funds are formed separately for each company. The basic principles of insurance, which are reflected in Russian legislation, are formulated as follows:

1) existence of property interest;

2) provision of complete and reliable information about the risk;

3) compensation in proportion to the insurance premium;

4) the existence of a causal relationship between the event discussed in the insurance contract and the damage caused to the object of insurance.

All legal relations in the insurance business are divided into two groups:

1) legal relations belonging directly to insurance;

2) all processes of organization of insurance business.

Issues of the first group are regulated directly by the insurance legislation, and criminal and civil law can be connected to the solution of the problems of the second.

The obligations of the insurer include:

1) inspection and evaluation of objects subject to insurance;

2) informing the client about the rules of insurance;

3) calculation and acceptance of insurance premiums;

4) confirmation of the occurrence of an insured event and its causes, drawing up an insurance document;

5) determination of the amount of compensation;

6) insurance payment.

The insured also has obligations:

1) timely payment of insurance premiums;

2) transfer to the insurance company of all necessary information for the conclusion of the insurance contract;

3) notification of the insurer about the occurrence of an insured event within the established time limits;

4) providing data on the circumstances and cause of the insured event, the amount of damage.

Voluntary insurance consists in drawing up a contract with the provision of a written or oral application of the insured and the issuance of an insurance certificate (policy). This applies only to the insured, since the insurance company does not have the right to refuse the client. The main feature of insurance contracts is that formally they are considered bilateral, but in fact they turn out to be trilateral or multilateral. Insurance premiums are not reimbursed, with the exception of cases specified in the contract, when the amount of insurance premiums paid is equal to the amount of compensation.

6. Intermediary business

Intermediary activity is to make a profit for the provision of certain services to the consumer, in the role of which entrepreneurs can also act. As a rule, this is a simplification of purchase and sale operations, information Services etc. An entrepreneur as an intermediary is faced with the following tasks in order to attract clients:

1) determining the deficit, the needs of certain market segments and finding ways to meet them;

2) identification of business areas that need intermediary services of various types.

Intermediaries- individuals or legal entities that can engage in entrepreneurial activities without creating a legal entity, representing the interests of the manufacturer or consumer, acting on their behalf and receiving income from this.

In economic theory, mediation- this is an operation carried out in the period of time between the release of products (provision of services, performance of work) and its delivery to the consumer. In the process of doing business, most entrepreneurs use the services of intermediaries when concluding transactions.

Mediation facilitates the manufacturer's sales processes, increases the efficiency of his work, since he does not have to be distracted directly from production, sharing with the intermediary the responsibility for promoting the goods to the consumer.

Trading intermediary activity differs from other varieties of this entrepreneurial activity in that it acquires ownership of the goods with which it works. The largest part is retail(products are resold to the end consumer) and wholesale (very rarely deals with the end customer).

Wholesalers improve the efficiency of the sales process. A small manufacturer, which has limited financial resources, cannot create and ensure the organization of competent marketing. Even if you have sufficient funds, it is more productive to direct them to the development of your own business, and not to the organization of wholesale trade. Good wholesalers - with decent experience in their activities, with a stock of special knowledge and skills - have big number business contacts in the field of retail. Retailers who need a wide range of products usually prefer to buy a full range of products from a single wholesaler rather than piecemeal from different manufacturers because it saves a lot of time and money. In addition, wholesale trade stimulates the sale of goods. Wholesalers have a mature customer base that helps the manufacturer reach many small consumer firms at relatively low cost. The buyer, as a rule, receives more guarantees from the wholesaler than from some distant manufacturer. wholesaler picks up necessary products and forms the necessary product range, thereby relieving the client of significant hassle. With wholesalers, in contrast to manufacturing enterprises, it is possible to agree on a reduction in the size of consignments of goods or their crushing. Wholesalers carry out warehousing of commodity stocks, thereby reducing the corresponding costs of the supplier and consumer, perform faster delivery of goods, being closer to customers than manufacturing enterprises. Taking ownership of the goods, the intermediary assumes additional risks, bears the costs in case of its theft, damage, deterioration and obsolescence (moral and physical). Wholesalers assist their customers in providing information about competitor activity, new products, price developments and market changes.

Resellers provide customers with the purchase of products at a lower cost than the manufacturer would provide, the seller, in turn, is relieved of the need to find ways to sell, which significantly increases the cost of advertising, transport, and storage facilities. Intermediaries can provide a full range of services to manufacturers and consumers - from finding a partner and concluding a deal agreement to post-warranty service.

Agency intermediaries act only as a representative of their client. They do not acquire ownership of the product they work with. If resellers earn on the difference in prices for the purchase and sale of products, then agency intermediaries receive their income in the form of fees and commissions. Commissioners are endowed with broad powers on the part of the client. They take over all the physical manipulations with the goods, agree on the terms of the transaction. Payment for their services is determined by deducting their remuneration from the profits received, the remainder is given to the client. An organization acting as a commission agent concludes a commission agreement with the client, carries out entrepreneurial activities that are aimed at making a profit from the performance of services for the conclusion of transactions for the sale of commission goods, i.e. the property of another organization (committent). The commission agent often has the necessary inventory for receiving, storing, processing and selling goods. The commission agreement contains a number of provisions:

1) upper and lower price levels for the sale of goods;

2) clear deadlines for the delivery of goods on customer orders;

3) warranty periods of the goods, the period of time for satisfaction of claims;

4) the amount and terms of payment of the commission.

Under commission agreements, the commission agent sells goods belonging to the client company, or, conversely, purchases goods for the committent, and, if necessary, does both.

Commission relations mainly arise when dealer relations are unprofitable, and agency agreements severely limit the powers of intermediaries and interfere with work when concluding purchase and sale transactions.

When making a commission transaction, the remuneration in most countries is small (no more than 4%), and in retail sales, with the provision of guarantees for the operation, its size can increase up to 10-15%.

A commission agent can provide additional services to increase income: evaluate the quality of goods, carry out advertising, determine the size of the optimal price, etc. There is also a commercial risk when providing commission services.

A variety of such agents are traveling salesmen– entrepreneurs-intermediaries who are looking for, select free resources in various regions interacting in commodity exchange operations, involve production waste and secondary resources in circulation. The traveling salesman, as a rule, is a representative of the enterprise, but can carry out his activities freely from anyone else, his fee depends on the completion of a trade transaction for a certain type of product. Traveling salesmen are engaged not only in sales, but also in delivery to the client. Traveling salesmen include traveling representatives of trading firms. They offer buyers goods according to samples and catalogs, provide quite effective and intrusive advertising of goods and services, and use the previously established strong distribution channels for products.

Brokers do not work directly with the goods. They clearly follow all the instructions and instructions of the client, have fewer opportunities in the course of work. Speculative intermediaries buy and sell goods with one goal - to profit from price changes, very often slow down transactions and trading operations in order to increase income due to constantly occurring changes in the inflation rate. In agricultural markets, the most well-known participants are processors and producers of basic foodstuffs. There are also support organizations that assist the rest of the intermediary groups in their tasks. They do not participate in the processes of merchandising, but provide assistance: provide premises, equipment, provide various services, conduct research for various groups of intermediaries.

End of introductory segment.