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The implementation of variable costing in the management of profitability of sales in trade companies

100%
Dyhdalewicz A.
Finansowy Kwartalnik Internetowy e-Finanse
|
2015
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vol. 11
|
issue 3
116-127
EN
The aims of the paper are twofold: first, to present selected approaches to the construction of an income statement based on variable costing, which evolved towards the preparation of a tool for multidimensional measurement and an analysis of profitability of sales; second, to discuss the possibility of using it in trade companies. The paper is composed of the following parts: 1) The first part contains a presentation of the general rules of construction of financial result accounts on the basis of variable costing, providing the basis of preparing multi task contribution income statements in various entities; 2) The second part is devoted to the general assumptions concerning the activity in trade companies, which should be observed in the creation of the information needed for the segment profitability reporting according to the rules of variable costing; 3) In the third part, one proposes a report on customer profitability and basic financial ratios, which are related to it, are defined. The financial ratios can be used to conduct an analysis of profitability of sales in a trade company. This approach uses the evaluation of profitability made by taking into account the size and structure of sales and it includes the costs related to customer service. 4) In the last parts, the conclusions are made on the basis of the discussion presented in the paper. The methodology of the contribution income statement on the basis of variable costing enables its implementation in various branches of business, including trading activity, due to universal rules used for its creation. However, constructing a profitability report requires individual assumptions, which take into consideration the specific character of a given trade company and its information needs.
2
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Чинники розвитку маркетингового потенціалу торговельного підприємства

86%
Bubenets I.
Path of Science
|
2016
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vol. 2
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issue 3(8)
2.96-2.103
UK
Метою статті є виокремлення та систематизація чинників впливу на формування та розвиток маркетингового потенціалу торговельного підприємства. У цей час, коли підприємства відчули гостру нестачу фінансових ресурсів зростає значення маркетингового потенціалу підприємства. Оскільки маркетинговий потенціал визначається можливістю використання власних маркетингових ресурсів з урахуванням зовнішніх та внутрішніх чинників, особливої актуальності набуває їх конкретизація та систематизація задля підвищення сукупної ефективності функціонування економічних підсистем підприємства. Зважаючи на зміст основних функцій торговельного підприємства автором виділено наступні групи чинників формування та розвитку маркетингового потенціалу підприємства: зовнішні (ресурси зовнішнього розвитку і їх ринкові можливості, зовнішнє маркетингове середовище); внутрішні (внутрішнє маркетингове середовище що відображає маркетингові матеріальні і нематеріальні ресурси та можливості внутрішнього розвитку торговельного підприємства). Автором досліджено та виявлено чинники-активатори маркетингового потенціалу торговельного підприємства, які здійснюють найбільший вплив на поточний і майбутній стан системи управління маркетинговим потенціалом підприємства й дозволяють визначити бажану стратегію розвитку маркетингового потенціалу.
EN
The purpose of this article is the selection and systematization of the influence factors the formation and development of marketing potential of trading enterprises. Currently, when enterprises have experienced an acute shortage of financial resources the value of the marketing potential of the enterprise increases. Since the marketing potential is determined by the possibility of using their own marketing resources, taking into account external and internal factors, their concretization and systematization for increasing the total effective functioning of the economic subsystems of the enterprise are now becoming ever more relevant.Taking into consideration the content of the main functions of business enterprises the author distinguishes the following groups of factors of formation and development of marketing potential of an enterprise: external (external development resources and market opportunities, external marketing environment); internal (internal marketing environment marketing reflects the tangible and intangible resources and capabilities internal development of commercial enterprise). The author has researched and identified the factors-activators of marketing potential of the trading enterprises, which influence greatly on the current and future state of the management system of the marketing potential of the enterprise and help define the desired strategy for the development of marketing potential.
3
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Processes of concentration of wholesale trade in poland in the light of empirical research

72%
Strojny S., Maria Chromińska M. C.
LogForum
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2016
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vol. 12
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issue 3
247-257
EN
Background: The increasing role of trade as the integrator of distribution channels has been observed in Poland recently. Retail companies have gained a competitive advantage in relationships with both suppliers and recipients. The natural questions are, how the situation of the wholesale trade looks at present in such a situation and what prospects it has for the future. The main aim of this paper is to identify and describe the influence of new conditions on the development of the wholesale trade as part of the supply chain. The hypothesis was assumed that this development is determined by processes related to the concentration of trade companies, which were also visiblerecently in Poland. Methods: The main concentration processes in Polish trade were identified based on a literature review and previous research. Then, based on the results of a survey and data obtained from the Central Statistical Office, the influence of these trends on the development of wholesale trade was evaluated. The further directions of changes in Polish wholesale trade were also indicated. Empirical research was conducted by the use of a direct interview with a random sample of 108 wholesale companies, both independent and as part of chains. The research focused on wholesalers' opinions of market trends and integration processes in Polish wholesale trade and cover the years 2014-15. Results: The results show the key market processes with regard to trade concentration. The biggest threats to the development of the wholesale trade are the processes of the horizontal concentration in retail. The concentration of retail companies leads to a shortening of the distribution channels and direct purchases from producers omitting the wholesale stage. Despite these threats, wholesalers describe their situation as good, and their opinion can be confirmed in data provided by the Central Statistical Office. Conclusions: The market processes identified must be taken into consideration in formulating the strategies of wholesale companies in Poland. The author believes that one of possible solutions which should be implemented by wholesalers is multichannel sales, as described in this paper.
PL
Wstęp: W ostatnich latach wzrasta rola handlu, jako integratora kanałów dystrybucji w Polsce. Przedsiębiorstwa handlu detalicznego, uzyskały przewagę konkurencyjną zarówno w relacjach z dostawcami, jak i w relacjach z odbiorcami. Powstaje pytanie, jak w tym kontekście wygląda sytuacja handlu hurtowego i jakie są perspektywy dalszego rozwoju tego segmentu działalności handlowej. Głównym celem pracy była identyfikacja i określenie wpływu nowych uwarunkowań rozwoju handlu hurtowego, jako elementu łańcucha dostaw. Autor przyjął hipotezę, że rozwój handlu hurtowego jest zdeterminowany przez procesy koncentracji przedsiębiorstw handlowych, które są zauważalne w Polsce w ostatnich latach. Metody: Na podstawie literatury oraz wcześniejszych badań zidentyfikowano podstawowe procesy koncentracji w polskim handlu. Następnie, w oparciu o wyniki badań ankietowych oraz dane GUS, dokonano oceny wpływu tych trendów na rozwój handlu hurtowego oraz wskazano kierunki dalszych przemian w polskim handlu hurtowym. Badania empiryczne przeprowadzono metodą wywiadu bezpośredniego na losowo dobranej próbie 108 przedsiębiorstw handlu hurtowego. Zakres podmiotowy badania, obejmował zarówno hurtownie niezależne jak i hurtownie sieciowe. Przedmiot badań stanowiły opinie hurtowników dotyczące tendencji rynkowych oraz procesy integracyjne zachodzące w polskim hurcie. Zakres przestrzenny badań obejmował obszar RP, a zakres czasowy obejmował lata 2014 - 2015. Wyniki: Wyniki badań prezentują kluczowe procesy rynkowe, związane z koncentracją w handlu. Jak wynika z przeprowadzonych badań, największym zagrożeniem dla rozwoju handlu hurtowego, są procesy koncentracji poziomej na szczeblu detalu. Koncentracja firm detalicznych prowadzi do skracania się kanałów dystrybucji i bezpośrednich zakupów dokonywanych przez sieci handlowe u producentów, z pominięciem szczebla hurtu. Kolejnym istotnym zagrożeniem dla hurtu jest rozwój handlu internetowego. Pomimo tych zagrożeń, hurtownicy oceniają aktualną sytuację swojej firmy, jako dobrą, co z kolei znajduje potwierdzenie w danych GUS. Wnioski: Zidentyfikowane procesy rynkowe muszą zostać uwzględnione w strategiach działania przedsiębiorstw handlu hurtowego w Polsce. Zdaniem autora, jednym z rozwiązań, które firmy hurtowe powinny zastosować może być wdrożenie opisanej w artykule koncepcji sprzedaży wielokanałowej.
4
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Development Evaluation of Enterprises in Czech Agriculture

72%
Jaroslav H., Jiří F.
Littera Scripta
|
2013
|
vol. 2
18-34
EN
The paper deals with evaluation of economy of selected trade companies operating agricultural basic production in the period from 2008 to 2011. The evaluation stems from results of economic analyses of enterprises which are further monitor in context with development of external influences affecting the whole branch of agriculture and development of economic decisions of the evaluated companies. Further, the evaluation is based on real possibilities of companies stemming from resources of which they dispose, and on facts that happen in the monitored period in both companies. In the first part the paper introduced development of important factors influencing the whole branch of agriculture and their real state, further methods used in financial analysis of enterprises are introduced. In the second part of the work, two companies are evaluated of which the rst operates plant and animal production and the second one is focused purely on plant production. In both companies machinery was modernized with contribution of supports from European Union funds and both the companies were competitive in the monitored period. The first company had problems with liquidity, while an unused capital cumulated in the second one.
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