The purpose of this document is to ensure an acceptable level of quality of products and services of suppliers, for the production of competitive products, in accordance with established requirements (from the moment of planning the need for procurement to the evaluation of the supplier).

1. Purpose
2. Scope
3. Terms and abbreviations
4. Responsibility
5. Description of the procurement process

5.1. Procurement planning. Supplier selection
5.2. Procurement business process.
5.3. Verification of purchased products. Supplier evaluation
5.4. Procurement procedure based on consumption norms
5.5. Procurement procedure based on unscheduled requests

Appendix A Responsibility matrix

Appendix B Procurement business process

Appendix C Unscheduled purchase requisition

Appendix D Consumption rates for auxiliary materials

Appendix E Order for payment of customs duties

Appendix F Procurement business process

Appendix G List of approved suppliers

1. PURPOSE

Ensure an acceptable level of quality of products and services of suppliers, for the production of competitive products, in accordance with established requirements (from the moment of planning the need for procurement to the evaluation of the supplier).

2. APPLICATION

This procedure applies to the activities of the divisions of LLC "Company": the procurement department, the customs clearance department, the warehouse complex, production; quality department, accounting department, personnel department, legal adviser, information technology department, etc.

3. TERMS AND DEFINITIONS

This documented procedure uses the following terms with their respective definitions.

4. RESPONSIBILITY

Responsibility is presented in the Responsibility Allocation Matrix (Appendix A).

5. DESCRIPTION OF THE PROCESS

In order to optimize procurement activities, the enterprise adopted the following classification of procurement:

As a classification criterion, a parameter was chosen - the basis for procurement.

Purchasing based on the production plan

They are carried out to ensure the continuity of the production processes of the enterprise: providing the main raw materials for production and maintaining insurance raw materials. A distinctive feature of this type of procurement is the direct dependence of the volume of purchases on the production plan.

Based on the production plan, it is planned to purchase the main types of raw materials, components, goods subject to resale.

Procurement based on consumption rates

They are carried out to provide the main and auxiliary technological processes of the enterprise with auxiliary materials. Unlike purchases based on a production plan, purchases based on consumption rates do not have an absolute dependence on the values ​​of the production plan and are carried out based on monthly needs in accordance with approved consumption rates.

Based on the consumption norms, the following purchases are planned:

• personal protective equipment and overalls;
• quick wear tool;
• lubricants, etc.

Procurement based on requisitions

They are one-time purchases of inventory items at the initiative of authorized officials of the enterprise and in the presence of appropriate internal approvals. The basis for this type of purchase is a purchase order.

5.1. Procurement planning

5.1.1 . Procurement planning is carried out by the department of commodity planning and distribution.

The following documents are the basis for procurement planning:

• production plan;
• warehouse balances at the beginning of the planning period
• norms of consumption of auxiliary materials;
• norms of insurance stocks;
• department requests.

Long-term procurement plans are drawn up for a period of one year and are updated quarterly. The annual planning process for the procurement of basic raw materials and auxiliary materials is described in paragraphs 5.1.2. - 5.1.13. and is schematically presented in Appendix B.

Short-term purchase plans are compiled monthly.

5.1.2. Every year, until November 5 inclusive, the Deputy General Director for Commercial Affairs prepares an annual sales plan for the next year, approves it with the head of the enterprise and submits it to the head of the product planning and distribution department.

5.1.3. Guided by the limitations of the production capacity of the enterprise, the head of the commodity planning and distribution department, together with the deputy general director for logistics, forms a production plan, which, upon agreement with the deputy general director for production, becomes the basis for procurement planning.

5.1.4. To calculate the volumes of the main raw materials included in the procurement plan, the document “Raw material consumption rates for 1 unit” is used. finished products”, provided to the purchasing department by the head of the technology department.

5.1.5. To plan the purchase of auxiliary materials, the head of the technological department develops and submits to the purchasing department the document “Norms for the consumption of auxiliary materials”. One month is taken as the billing period.

This document is drawn up with a breakdown by production sites.

In the event of a change in consumption rates, an updated document “Consumption rates for auxiliary materials” is transferred to the purchasing department.

5.1.6. The choice of suppliers, based on their ability to meet the requirements of the contract (agreement) for the supply of products of the appropriate quality on time, is carried out by the procurement department, involving, if necessary, other divisions of the enterprise. When concluding contracts for the supply of LLC "Company" builds its policy on ensuring long-term relationships with suppliers. When selecting suppliers, including new ones, a register of suppliers is used, taking into account the following criteria listed below:

Required criteria:

• quality level;
• delivery times;
• security of supply;
• terms of payment;
• price level;
• availability of a certificate of conformity for products;
• availability of a certified QMS.

Sufficient criteria:

• remoteness;
• positive experience and feedback from other enterprises;
• flexibility;
• market position;
• participation in tenders;
• experience;
• reputation;
• counter interests;
• customer service;
• financial assessment of security for the period of the proposed cooperation.

If the supplier does not have a certified quality management system or a certificate of conformity for products, monitoring and measurement is carried out at the supplier (in case the products are not subject to incoming control at the enterprise), or an external audit, in order to assess the supplier's ability to supply products of stable quality in accordance with established and expected requirements (in agreement with him).

When supplying new types of products, the supplier, if necessary, provides control samples (samples) or test batches that are subjected to a monitoring and measurement procedure.

The head of the design department, together with the head of the technology department, determines the list of purchased goods and materials subject to mandatory incoming quality control, as well as the list of goods for which, during the purchase, it is necessary to require from the supplier documents confirming the quality of each purchased consignment.

This list is transferred to the head of the procurement department, the head of the warehouse complex and the head of the quality department.

5.1.7. In order to prevent the risks of supply failure, the enterprise forms insurance stocks of the main raw materials and auxiliary materials. Safety stock norms are calculated by the head of the purchasing department, agreed with the head of the department of product planning and distribution, and approved by the deputy general director for logistics.

5.1.8. Based on the production plan, safety stock rates, delivery terms agreed with suppliers, the head of the commodity planning and distribution department draws up a preliminary procurement plan for the main raw materials and auxiliary materials, which is approved by the deputy general director for logistics.

5.1.9. The relevant articles of the preliminary procurement plan are sent to the selected suppliers to agree on the volume of supplies for the planned period.

The supplier confirms the possibility of deliveries by sending a written confirmation to the address of LLC “Company”.

In case of non-confirmation of the possibility of supplying the requested volumes, the purchasing department turns to alternative suppliers.

5.1.10. The head of the procurement department submits the procurement plan agreed with the suppliers to the deputy general director for finance for inclusion in the expenditure side of the budget.

5.1.11. With the direct participation of the Deputy General Director for Finance and the Deputy General Director for Logistics, in the process of protecting the budget, a decision is made on the sufficiency of the revenue side.

If this decision is made positively, then the procurement plan is subject to approval by the Deputy General Director for Logistics.

If in the budgeting process a decision is made to increase the revenue side by increasing sales volumes, then the process in terms of clauses 5.1.2. - 5.1.11. is repeated, starting with the preparation of an annual sales plan that meets the requirements of the budget.

5.1.12 . After the approval of the budget, the procurement plan present in the basis of its expenditure side is approved by the Deputy General Director for Logistics.

5.1.13. After approval, the Deputy General Director for Logistics brings the procurement plan to the contractors, employees of the procurement department, employees of the customs clearance and certification department, and the head of the warehouse complex.

5.1.14. The final stage in planning the procurement of raw materials and materials is the conclusion (renewal, extension) of long-term contracts with suppliers and carriers in order to determine the conditions for cooperation with them for the planned period.

5.1.15. Long-term planning of purchases initiated by departments of the enterprise is carried out on the basis of planned requests. Planned requests are registered by the head of the procurement department as they are received in the register of planned requests.

5.1.16. The Procurement Department consolidates planned requests for subsequent submission to the Deputy General Director for Finance in order to include the costs of goods intended for purchase in the expenditure side of the budget.

5.1.17 . In the process of protecting the budget, a decision is made to include in the procurement plan each item of goods and materials from those indicated in the planned requests.

According to the results of budgeting, goods and materials in respect of which a positive decision has been made are included in the procurement plan.

5.2. Procurement business process

5.2.1. The first stage in the procurement of goods and materials belonging to the categories of raw materials and materials is the monitoring of the relevant warehouse balances, which is carried out by the head of the department of commodity planning and distribution.

As a result of the analysis, the need for the acquisition of one or another item of goods and materials is revealed.

When identifying the need for replenishment of warehouse stocks, the head of the department of commodity planning and distribution calculates the size of the order and sets the desired time for the receipt of goods and materials at the warehouse.

Based on the decision made, an order is made.

The procedure for purchasing goods and materials according to consumption rates is described in Clause 5.4.

5.2.2. The first stage of the purchase of goods and materials according to planned requests is the confirmation of the current need for this purchase.

Two months prior to the planned date of receipt of goods and materials, the procurement specialist sends a request for confirmation of the purchase to the purchase initiator.

The initiator of the purchase confirms (by e-mail) the need within two days from the receipt of the request.

If the initiator confirms the need to purchase goods and materials, then the procurement specialist proceeds to the next stage of the business process.

If there is no need for a purchase, the initiator also reports this within two days from the date of receipt of the request.

5.2.3. The first step in the procurement of goods and materials for an unscheduled request is the preparation, approval and transfer of an unscheduled request to the head of the procurement department.

The procedure for the purchase of goods and materials for unscheduled applications is set out in Clause 5.5.

5.2.4. In the case of the purchase of goods and materials by request, the procurement specialist, after confirming the need for a planned purchase or receiving an unscheduled request, proceeds to search for a supplier.

The search for a supplier is carried out in accordance with Clause 5.1.6.

5.2.5. The procurement specialist sends an order to the supplier in order to identify the supplier's current ability to satisfy the enterprise's need for the relevant goods and materials.

5.2.6. The supplier sends a letter to the address of LLC "Company", in which he confirms the order or informs that he is unable to satisfy the request of the enterprise.

If the supplier confirms the order, the purchasing specialist moves on to the next step in the business process.

The order is also considered confirmed if the supplier has notified that he cannot fully meet the current need of the Company for the requested inventory or is not ready to deliver it within the stated time and the current situation will not lead to a significant increase in the risk of stopping production.

If the supplier is not ready to satisfy the order, the procurement specialist makes a request (Section 5.2.5.) to an alternative supplier.

5.2.7. In the case of the purchase of goods and materials by request, after confirming the order, the procurement specialist concludes a supply contract with the supplier.

5.2.8. If there is a confirmed order and a contract (long-term / for supply), the procurement specialist ensures that the specification is signed with the supplier (an additional agreement to the long-term contract is allowed) for the purchased batch of goods and materials.

5.2.9. The procurement specialist calculates all costs associated with the supply of goods and materials, including:

• cost of goods and materials;
• freight;
• cargo insurance;
• customs payments, as well as other costs

and enters them into the financial plan of the enterprise.

5.2.10. The procurement specialist sends an application for transportation to the transport department (in accordance with the deadlines for the execution of applications).

Specialists of the transport department, in accordance with the need set out in the application, provide a search for transport

If the transport company, to which the application was sent, confirms the request, then the specialist of the transport department sends the information about the found vehicle to the author of the application.

Otherwise, the transportation department specialist will contact an alternative transportation provider.

5.2.11. If the contract with the supplier provides for full or partial prepayment, the accountant (by order of the Deputy General Director for Finance) transfers funds in the amount of the prepayment to the supplier's current account.

The basis for payment is a copy of the invoice (specification, supplementary agreement to the contract), agreed by the head of the procurement department and signed by the deputy general director for logistics.

5.2.12. After receiving the prepayment (if it is provided for by the contract), the supplier, within the agreed time, makes the shipment of goods and materials, and informs the procurement specialist about it.

Purchasing specialist provides traceability of delivery (calling up with the carrier to find out the location of the goods during transportation).

If the cargo arrives from outside the customs border of the Republic of Belarus and requires mandatory customs clearance, then it arrives at the customs terminal (the name of the customs terminal is indicated in the application for transportation) from which, upon receipt of the cargo in the customs control zone, the procurement specialist receives the relevant information.

If the cargo is not subject to customs clearance, then it goes directly to the warehouse of the enterprise, about which, upon arrival, the carrier notifies the head of the warehouse complex through the security service.

5.2.13. After receiving notification of the receipt of cargo at the customs terminal, the customs clearance specialist receives a package of shipping documents from the carrier and calculates the amount of customs payments, after which he issues an order for payment (Appendix D), which he coordinates with the Deputy General Director for Logistics and passes to the Deputy General Director for finance.

The accountant (by order of the Deputy General Director for Finance) transfers funds in accordance with the amounts and bank details specified in the order.

The order for payment of customs duties is submitted to the Deputy General Director for Finance no later than 14:00.

Payment of customs duties is made on the day of submission of the order.

5.2.14. Customs clearance of goods and materials received by the Company is carried out by a customs clearance specialist within a period not exceeding 2 days from the moment the cargo arrives at the customs terminal (the time the cargo arrives at the terminal is considered the closing time of delivery).

5.2.15. Cargoes that have passed the customs clearance procedure are delivered to the warehouse of raw materials and materials on the day of clearance.

5.2.16. The specialist responsible for the acceptance of goods at the warehouse of raw materials and materials after unloading goods and materials from the vehicle recalculates (weighs) the cargo, after which the recalculation results are compared with the data indicated in the relevant shipping documents: waybill, invoice, packing list.

If there is a full correspondence between the results of the recalculation and the data specified in the shipping documents, the specialist of the warehouse complex ensures the placement of the goods in the specified storage location and transfers the documents to the warehouse accounting specialist for posting goods and materials.

In case of discrepancy between the results of the recalculation and the data specified in the shipping documents, the specialist of the warehouse for raw materials and materials notifies the head of the warehouse complex.

The head of the warehouse complex, together with the procurement specialist and the head of the procurement department (if necessary, with the deputy general director for logistics), make a decision regarding the identified discrepancy.

5.2.17. The specialist of the warehouse of raw materials and materials, according to the submitted shipping documents, enters information on the receipt of goods and materials at the warehouse of the enterprise in an electronic database.

After entering into the database information about the receipt of goods and materials at the warehouse, the warehouse specialist transfers the shipping documents to the accounting department.

Documents are transferred to the accounting department within two days after the receipt of the goods, including the day of receipt (certificates - to the quality department).

5.2.18. If the contract with the supplier provides for full or partial payment upon receipt of the purchased goods and materials at the enterprise's warehouse (customs terminal), the accountant (by order of the Deputy General Director for Finance) transfers funds in the amount of the final payment to the supplier's settlement account.

The basis for payment is a copy of the invoice (specification, supplementary agreement) signed by the procurement specialist and the Deputy General Director for Logistics.

5.2.19. Similar to P. 5.2.18. payment for services for the transportation and handling of cargo at the terminal.

5.2.20. Input quality control is carried out according to the procedure developed by the head of the quality department.

5.2.20. Based on the results of each delivery, the procurement specialist, with the participation of a warehouse complex specialist responsible for the receipt of raw materials and materials to the warehouse, as well as on the conclusion of the quality department, fills out a “supplier card”, in which he evaluates the quality of the delivery in accordance with the specified criteria listed in Clause 5.1 .6.

5.3. Vendor rating

Annually, from 25.10. to 05.11. the head of the purchasing department, together with the deputy general director for logistics, based on the statistical data indicated in the “supplier cards”, conduct an analysis to rank suppliers in four categories: A, B, C, D and search for new suppliers.

Category B is assigned to the supplier if, during the estimated period, cases of violation of the terms of the contract were recorded in relation to him, and the results of the input control indicated the delivery of low-quality goods or incompleteness of the cargo. In relation to goods and materials coming from this supplier, measures of enhanced incoming control are taken.

Category “C” is assigned to the supplier with whom the relationship is built. In relation to this supplier, the Company conducts an external audit. Based on the results of the audit, a report is drawn up, followed by a decision on cooperation.

Category “D” is assigned to the supplier if they regularly violate the terms of the contract, quantitative and qualitative deviations were regularly detected during the input control, and measures, including enhanced input control and external audit, did not bring a positive result.

When forming the list of approved suppliers, the place of the main supplier is given to the supplier of category “A”, suppliers of category “B” can act as alternative suppliers, in exceptional cases - category “C”.

5.4. Procurement specifics based on consumption norms

5.4.1. Procurement of goods on the basis of consumption norms is carried out monthly in accordance with the norms approved by the general director of the enterprise and the established level of insurance stocks.

5.4.2. The receipt of purchased goods from the warehouse is carried out by the foremen of production sites on the basis of invoice requirements within the approved norms.

5.4.3. Issuance of goods and materials is carried out in accordance with the mode of operation of the warehouse.

5.4.4. If necessary, due to excess consumption of goods and materials purchased according to the norms at the production site, the necessary goods and materials are issued from the stock formed in the warehouse.

Issuance of goods and materials from insurance stocks is carried out on the basis of the requirement - waybills signed by the Deputy General Director for Production.

5.4.5. Control over compliance with consumption standards is carried out by a warehouse specialist.

5.5. Procurement specifics based on unscheduled requests

5.5.1. The basis for the implementation of an unscheduled purchase is an unscheduled application drawn up in accordance with the form given in Appendix C.

5.5.2. The application is drawn up in two copies, signed by the initiator of the purchase and his head.

5.5.3. Depending on the status of urgency, unscheduled requests are divided into:

• Non-urgent;
• Urgent.

5.5.4. The following deadlines for the execution of unscheduled applications have been established:

non-urgent unscheduled requests executed during the month following the month of placing the application;

Non-urgent unscheduled applications can be executed during the month of application submission, if it is possible to execute these applications in this period.

non-urgent unscheduled orders can be executed during the month in which the application was submitted, subject to the execution of previously received unscheduled orders planned for execution for this month.

urgent unscheduled requests executed within a week from the date of submission in the case of purchases on the domestic market and within two weeks in the case of purchases on the external market.

5.5.5. The “Urgent” status is assigned by the Deputy General Director, whose service employee initiates the purchase.

5.5.6. Applications are submitted to the head of the procurement department, who assigns an incoming application number, signs it, registers it in the register of unscheduled applications and appoints the direct executor of this application.

5.5.7. One copy of the Application remains in the procurement department, the second is transferred to the initiator.

5.5.8. The contractor has the right to request from the initiator the information necessary for the procurement.

This request is sent in the form of an electronic message addressed to the head of the department initiating the purchase.

5.5.9. If the application contains insufficient information for the purchase, the deadline for the execution of this application is Clause 5.5.4. increases for the period of providing the missing information.

5.5.10. The initiator, as well as his manager, has the right to request from the contractor information on the progress of execution of the Application placed by them.

5.5.11. The date of execution of an unscheduled order is the date of receipt of the goods specified in the order in the warehouse.

5.5.12. The contractor additionally informs the initiator about the implementation of an unscheduled application by sending a corresponding notification to the address of the latter.

This notification is sent to the initiator (a copy - to his manager) by e-mail on the day the application is executed.

5.5.13. If the deadline for the execution of the application is beyond the limits established in Clause 5.5.4. the contractor informs the initiator of the purchase and his manager about this.

A message about changing the deadline for the execution of the application is sent to the initiator (a copy - to his manager) by e-mail indicating: the reasons for changing the deadline and the planned date of receipt.

5.5.14. Receipt of goods from the warehouse, purchased by request, is carried out by the initiator or an employee authorized by him.

The document accompanying the receipt of goods is a demand-waybill and the second copy of the application presented to the warehouse specialist upon receipt of goods and materials.

5.5.15. The initiator may transfer the right to receive the ordered goods to another employee if the corresponding decision is made by the head of the service - deputy general director (in which the initiator works).

The head of the department states this decision on the second copy of the application.

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A fixed asset is a part of the property used as a means of labor for the production and sale of goods (performance of work, provision of services) or for the management of an organization, with an initial value of more than 40,000 rubles. and a useful life of more than 12 months (clause 1, article 256, clause 1, article 257 of the Tax Code of the Russian Federation). The object is accepted for accounting as a fixed asset if the conditions provided for in paragraph 4 of PBU 6/01 “Accounting for fixed assets” are met at a time. One such condition is that the entity does not intend to resell the asset. If the object is purchased for further resale, it must be accounted for on account 41 "Goods".

According to the Ministry of Finance, property purchased for resale and used for presentations at exhibitions as a demonstration sample should be accounted for as a commodity (item 1). This approach is shared by some judges, drawing attention to the fact that the period between the acquisition of such property and the sale to the final buyer should not exceed 12 months. At the same time, there is arbitration practice that allows, in the absence of actions on the part of the taxpayer aimed at reselling an asset used in activities for profit, to qualify it as a fixed asset (position 2).

Position 1. In the situation under consideration, there is a presentation of the goods, that is, its official presentation to an indefinite circle of people to attract potential buyers.

The Ministry of Finance believes that property, the acquisition purpose of which is further resale, used as a demonstration sample for a short period of time, should not be included in property, plant and equipment. In accordance with paragraph 2 of PBU 5/01 "Accounting for inventories" and the Instructions for the use of the Chart of Accounts, it should be taken into account as a commodity (Letter dated 07.11.2008 N 03-05-05-01 / 65).

Arbitrage practice. The arbitrators of the FAS ZSO in the Resolution of 19.01.2009 N F04-8171 / 2008 (18850-A70-40), F04-8171 / 2008 (18852-A70-40) came to the conclusion that the company, exercising the rights of the owner in relation to the demonstration cars and sold them to end customers. The court found that the ultimate goal of acquiring the disputed cars was their resale, which implies the absence of one of the necessary conditions specified in clause 4 of PBU 6/1 for classifying the acquired property as fixed assets.

Position 2. The judges of the FAS SZO (Decree of 06.03.2009 N A56-19655 / 2008) decided that a systematic interpretation of the criteria established by clause 4 of PBU 6/01 allows us to conclude: if an organization assumes the subsequent resale of an object, then this object is not can be used by the taxpayer to make a profit before it is sold. In our case, the use of property for demonstrations at exhibitions can be regarded as the actions of a taxpayer to carry out activities to generate income.

The organization bought equipment for the production of medical equipment. Can this property be considered as a commodity if it was purchased for resale, but is used as a demonstration sample at exhibitions?

For the convenience of studying the material, the article is divided into topics:

The economic essence of procurement activity is that it is a form of systematic trade, including agricultural producers and wholesalers. Properly organized procurement activities contribute to the expansion and strengthening of commercial ties, rational procurement based on the demand of the population.

A significant decline in the business activity of wholesale trade enterprises in recent years has caused destabilization of their activities. Therefore, it is very important to develop and strengthen contractual relations between product suppliers and wholesalers, to increase the parties for the fulfillment of contractual obligations. The principle of procurement based on contractual obligations justifies itself.

The volumes of production and purchases of products should increase and contribute to a more complete satisfaction of the needs of the population. Today, annual food consumption lags sharply behind consumption norms.

A further increase in purchases by trade enterprises will create conditions for increasing production.

Trade enterprises engaged in the purchase and acceptance of products must develop and strengthen direct ties between suppliers and buyers on the basis of contracts.

Thus, the purchase of food covers a number of processes:

First, the production process. It starts in agriculture and continues in wholesale trade, where part-time work, long-term storage, delivery from suppliers and food sales to the population through retailers are carried out. In this process, the forms of use value are changed, thereby creating profit.

Secondly, the process of creating commodity stocks necessary to provide the population with food for a long period. The exchange between production and sale of products in trade has a great influence on the development of production. Therefore, production and trade must constantly interact on the basis of commercial relations.

Currently, production and sales of products are developing on fundamentally new economic foundations. In market conditions, new forms of purchases appear, as they develop, settlement conditions begin to operate, contributing to the increase in agricultural and commercial enterprises, the improvement of new forms of purchases and sales of products becomes of great importance in improving the efficiency of work.

At the initial stage of the procurement process, it is important to correctly understand the essence of the purchase and sale, from which the commodity circulation of products produced for sale to the public begins. Thus, purchases of products are included in the concept of trade in a broad sense.

Purchases of products are not just a form of commodity circulation, but rather a form of new trade between trade and agricultural producers.

Wholesale trade performs an intermediary function between production and retail trade. It provides wholesale sales of products coming from suppliers at economically justified contractual prices. This shows the similarity of purchases and trade in products.

The main methodological principles of food procurement planning are as follows.

Procurement planning includes three points: the development of plans, the control of their implementation and the adjustment of plans in the course of their implementation.

The main principle of planning the purchase of products is the optimal combination of the needs of the population with the possibilities of their production. This principle combines the actions of the basic economic law and the law of the planned development of agricultural production and the sale of products. The principle of planning optimality also follows from the combination of the requirements of these laws.

Procurement plans should contribute to the correct distribution of production in natural and climatic zones. The location of production and the specialization of agricultural producers is the basis for food purchases. This makes it possible to limit the territory of purchases, concentrate them in areas where the production of products is most profitable for manufacturers and buyers, and, as a result, reduce purchase costs per unit of purchased products.

Basic development methods and the procedure for drawing up procurement plans

In practice, a system of complementary methods for developing and linking indicators of the procurement plan is used.

One of the main methods for developing procurement plans is the normative method, or the method of technical and economic calculations. It is based on the use of objective quantitative and qualitative dependencies and relationships between the individual elements of production and procurement. For example, in agricultural production, there are norms for applying fertilizers, yields, etc. And for calculations when planning purchases, the norms of food consumption per capita are of great importance.

But not all indicators can be calculated by the normative method. In these cases, especially in the analysis, economic and statistical methods are used. For example, when planning purchases, it is very important to know what share of marketable products can be sold to the buyer in the planning period. The initial data for determining this indicator are accounting data for the last year. Based on these data, the actual share of products sold in terms of quantity and quality is determined. The quantitative ratios of standard and non-standard indicators of products identified through such an analysis are transferred to the planned year.

The general requirement for the methods used in planning is the development of plan indicators in dynamics, i.e. comparison of indicators of previous periods with planned indicators for the next year.

With some convention, three stages of developing a procurement plan can be distinguished:

1) preparation of a draft plan and proposals for it;

2) coordination and coordination with wholesale trade enterprises of draft procurement plans related to the delivery, storage, sale, etc.;

3) bringing to the suppliers of products planned targets for purchases approved by the management of wholesale enterprises.

The starting point for planning the purchase of products is to determine the volume of its delivery.

Purchase volume planning should be linked between buyers and product suppliers.

In a market economy, each supplier and recipient of products must take into account new economic and organizational relationships with sorting, packaging, transportation and payment, using available payment methods for products.

The impact of purchase prices on the economy of suppliers and buyers of products

Purchase prices should cover the costs not only for the production of products, but also for their wholesale sales and ensure profit in an amount that allows not only to deduct tax payments to the budget, but also to create funds for increasing production and sales of products, material incentives for workers, social development .

Speaking about profitability as an indicator of the economic feasibility of purchase prices, it should be borne in mind that due to large differences in the conditions of production and wholesale of certain types of food, there is a significant differentiation in the amount of profit received by suppliers and wholesalers.

Procurement planning and product quality

Procurement and delivery of products are carried out in accordance with the norms of consumption and the quantity required for sale to the public.

The procurement plans provide for the receipt of products from the suburban area, and in cases where the needs of the population cannot be met from local sources, they are imported from other regions of the country.

When determining the need for food, the size of the population, requests from retailers and public catering enterprises, and the availability of the material and technical base of enterprises are taken into account.

Example:

The total number of inhabitants of one of the districts of Moscow as of January 1 amounted to 530 thousand people. The procurement plan was drawn up based on the capacity of storage facilities at enterprises and average annual consumption rates.

The data in the table show that the procurement plan for many crops is underestimated compared to the need based on consumption rates and the population of the area.

As follows from the data in the table, the import of fresh cabbage, tomatoes, pome, melons and gourds is underestimated and the import of pickles, carrots and beets is unreasonably high.

Significant losses are incurred by wholesale trade enterprises due to the receipt of low-quality products, which leads to large losses and, accordingly, to losses.

The inclusion of product quality indicators in the procurement plans and trade and economic plans of wholesalers makes it possible to create conditions for quality planning as an integral part of procurement. This will increase the role of product quality indicators in the planning and economic evaluation of wholesale trade enterprises. For example, when establishing a procurement plan for apples, one should take into account the characteristics of their varieties, since the cost of it increases with long-term storage. But due to the preservation of the consumer properties of apples for a long time, the profit from their sale increases.

Product quality parameters should also be used in assessing the trading and economic activities of wholesalers, since the high quality of products for the buyer, as a rule, is more important than its consumer value.

Thus, when planning the purchase of products, it is necessary to take into account quality indicators, which will reduce losses and increase the profitability of wholesalers.

Procurement of products on the basis of a contracting agreement

It should be noted the importance of the information component of factoring services, since the factoring company (factor bank) takes care of accounting for the supplier's sales and monitors the payment discipline of debtors. The amount of information between the supplier and the factor is considerable due to the fact that a large supplier can have dozens of buyers.

There are two forms of factoring service.

When applying the form of administrative management, the following types of commission are charged from the wholesale organization:

1. Fixed percentage for the processing of one delivery.

2. Fixed percentage of factoring supplier's turnover.

This type of commission represents payment for the following services:

Control over timely payment of goods by debtors;

Work with debtors in case of delay in payments;

Accounting for the current state of receivables and submission of relevant reports to the supplier.

When using full factoring services, in addition to the above types of commission, a commission is also charged for providing financial resources to the clientele every day from the moment the long-term payment is paid until the day the relevant factors are credited to the account.

The Russian economy is growing rapidly, including the consumer sector. In 2006, the wholesale and retail sector grew significantly. Moreover, enterprises in these sub-sectors of trade are looking for opportunities to improve efficiency and increase business profitability. In this regard, factoring opens up the broadest prospects for the Russian consumer market.

Experts draw the following conclusion: factoring services offered by Russian banks, their level of quality will come close to Western standards.

Another proof of the formation of factoring is the approximation of the range and quality of services to world standards.

Price formation

Formation of prices for products in the consumer market is carried out in accordance with Decree of the President of the Russian Federation No. 221 "On measures to streamline state regulation of prices (tariffs)". In Moscow, prices are formed in accordance with the Decree of the Government of Moscow No. 893 "On the improvement of pricing and tariff policy in the city of Moscow." Free in general had a positive impact on the results of the development of the economy and business in Moscow, the saturation of the market with goods and services. The removal of restrictions on attitudes and initiatives allowed enterprises to expand the range of food products, as a result, trade in Moscow increased significantly.

The sphere of pricing is one of the backbone in the conditions of a market economy and economic development in general. However, in our country there is no single coordinated approach to pricing policy, and the current laws and regulations do not provide for the implementation of the state pricing policy. There is also no unified state body for price regulation.

For example, the Moscow government, within the economic framework, is constantly implementing measures aimed at increasing consumer funds, consumer demand and streamlining retail prices. The composite consumer price index for products for the population has slightly decreased, but at the same time, an unjustified increase in food prices is still observed.

The main reason for the increase in retail prices is the weak on the part of wholesalers, unused and economically unjustified material costs for the wholesale trade in food products, a large number of intermediaries and insufficiently coordinated work of the wholesale and retail links to saturate the market with products.

Other factors directly or indirectly also affect the rise in prices.

Direct factors include:

Indirect factors affecting the growth of consumer prices are:

— the current system for promoting products from manufacturers to consumers;

— information about what sellers are willing and able to sell, and buyers are willing and able to buy;

- the number of products on the market of domestic producers;

- the number of sellers in the market;

- the availability of substitute goods, cheaper, but relatively equivalent;

– the state of development and application of new technologies in the field of purchase and sale of products;

— Availability and sufficiency of measures to support entrepreneurial activity on the part of government agencies, including the development of socially oriented business.

For example, the Moscow government is trying to contain retail prices and form a pricing policy in the consumer market, and approves a strategy to curb the rise in product prices. Moscow envisages the creation of a system of measures to develop competition, affecting the state of retail prices and ensuring social protection of the population. In order to develop the consumer market, Moscow banks were asked to put into practice a special form of short-term credit provision, i.e. on conditions (guarantees of payment by the client of the amount withdrawn from his account with the consent of the bank, exceeding the amount of the deposit).

At the same time, the emerging trends in the development of the consumer market indicate the need to form a pricing policy in accordance with the legal framework of the Russian Federation, as well as create effective tools for indirectly influencing inflationary processes, increasing tax revenues, and optimizing price ratios for products from various suppliers to increase its purchases and sales. .

The main goal of the strategy to curb the rise in prices for products is to create a system for identifying and eliminating factors influencing it. The social protection of consumers also plays a role.

Selling prices are essentially negotiated wholesale prices. They are established on an equal basis by agreement between suppliers and retailers.

When setting prices for imported goods, their import value, varieties and consumer properties, as well as the market are taken into account.

When delivering products to stores from wholesalers at a selling price, a wholesale markup is established, which is determined in agreement with wholesalers and retailers.

It is necessary to take into account the time of importation and the competition of domestic products with imported ones in order to avoid lower prices for domestic products, since entrepreneurs selling imported products have more opportunities to vary trade margins, since their products are cheaper when purchased, and margins have no restrictions.

The basis of any pricing policy is the cost of selling and the market structure for the products that the store has. From the point of view of the seller, the best price is the price that brings the maximum profit.

Economists distinguish two main stages of the pricing-educational process:

1) determination of the base price, i.e. prices without discounts, + extra charge + transport and other costs;

2) determination of the price taking into account markups, which should correspond to the purchasing funds.

When planning economic indicators, it is necessary to conduct a pricing analysis using the planned turnover. This will allow you to consider the revenues that can be obtained with alternative pricing options.

If the costs involved in products are high, they will have a serious impact on cost, retail prices and sales volumes. Sometimes it is difficult to establish an initial price for a product that would cover costs and provide a planned profit. In many cases, the price of a product must be adjusted to market conditions in such a way that the price increases turnover and reduces costs. But if the market is saturated with similar products and sales are poor, then it is better to sell the product at cost than to incur losses.

Prices make it possible to penetrate another, domestic, market, where there are no similar products. At the real price of the goods, you can get a normal profit.

Settlements between wholesale and retail trade enterprises are carried out at contractual prices.

Free retail prices for products are determined by the retailers themselves who sell these products to the public.

The level of free prices should ensure the interest of wholesale trade enterprises in the purchase, expansion of the range of good quality products, their sale, excluding rush demand and speculation in it.

Selling prices take into account the purchase price, VAT, wholesale link for storage, transportation costs and the necessary profitability.

Free selling prices for products are also formed taking into account their quality and consumer properties. Free retail prices for products are formed, as noted above, based on consumer demand, quality, grade and commercial effectiveness of products (purchase price for direct sales or selling price for delivery from wholesalers).

Purchase price

Purchase prices are set at the conclusion of contracts for the supply of products. The basic principle of establishing the purchase price for products is given in Art. 40: the supplier, in agreement with the buyer, sets the selling price for the products, which should be approximately equal to the market price.

The tax authority has the right to verify the correctness of the application of purchase prices if:

- the commercial transaction between the supplier and the buyer was made incorrectly;

- the transaction includes an exchange operation.

Under the market price of products is recognized the price that has developed during the interaction of supply and demand in the market of homogeneous products in commercial conditions.

If the contractual relationship between the supplier and the buyer of the product is drawn up with an invoice, then it must indicate the name of the product, its quantity, quality and selling price.

When determining the price of products, it is necessary to take into account the conditions of its delivery. If the products are shipped to the recipient's warehouses, then the sales price specified in the contract includes transportation costs, freight costs, and if the products are transported from the supplier's warehouse by the buyer's transport, then the price for loading the products.

The cost of supplying products should not exceed 50% of their price. Therefore, when concluding contracts, the conditions for the supply of products are agreed in advance, namely: who should bear the costs in full or in part - the supplier or the buyer. In addition, the procedure for distributing transportation costs between the supplier and the buyer is taken into account, determined by the free terms, which are established by agreement of the parties in the contract for the purchase of products.

Main types of Franco:

- free - supplier's warehouse;

- free - railway wagon - departure station;

— ex-railway wagon — destination station;

— ex-warehouse of the buyer.

Purchase prices of food products are determined at the actual cost at contractual prices (specified in sales contracts), as well as the amount of wholesale trade for delivery, excluding VAT.

The actual costs of purchasing and importing products include:

- the amount paid to the supplier in accordance with the terms of the contract;

- amounts paid for services related to the purchase of products;

— customs duties for the purchase of imported products;

— non-reimbursable taxes, paid taxes related to the purchase of products;

- the amount of interest on borrowed funds accrued before the acceptance of products at the warehouses of the wholesale trade enterprise.

If the cost of transporting products is not included in its price, then it is paid by the buyer separately, is included in the delivery costs, is included in the cost of supplying railway cars, weighing goods, and insuring them in accordance with the concluded agreement between the wholesale trade enterprise and the railway station. Transportation costs associated with the delivery of products in wholesale trade may be included either in the actual cost of production, or in distribution costs.

In case of foreign trade purchases of products, it is necessary to provide for all costs associated with transport operations in the supply contracts concluded between the supplier and the buyer.

Contracts may have fixed or sliding prices. Fixed prices are more beneficial for the supplier. If the supplier agrees to a fixed fixed price, he will not suffer materially, and wholesalers may suffer losses during sales due to lower retail prices. To prevent this from happening, the supplier and the buyer can stipulate other types of payment in the contract - partial or advance payment.

Example:

A wholesaler has purchased a batch of products from a supplier for sale. The cost of products under the terms of the sales contract amounted to 177,000 rubles, the amount of VAT - 2,700 rubles, the cost of transportation - 5,900 rubles, VAT on transport services - 900 rubles. The cost of the supplier's services is 5310 rubles. Transportation costs for transportation are included in the cost of services. In this case, the cost will be 159,500 rubles.

The wholesale trade enterprise provides for the transportation of products, the cost of which is taken into account as part of the sales costs.

The cost of production amounted to 150,000 rubles, the amount of VAT - 2700 rubles, the amount of transport costs in the cost of products - 5000 rubles, VAT on transport costs - 900 rubles. The cost of production also includes the services of an intermediary - 4500 rubles. VAT on commission - 810 rubles. The debt to the supplier, intermediary and carrier was paid off - 188,210 rubles. VAT refunded on accepted products - 28,710 rubles. The actual cost of accepted products amounted to 154,500 rubles.

If settlement documents for shipped products are received by the company's bank by e-mail, and the products are still on the way, these products are reflected in the company's balance sheet.

The procedure for settlements with suppliers for products

In the operational work of the financial service of enterprises, one of the most important tasks of an economist manager is the organization of cash settlements with suppliers and within the enterprise. Internal payments are due to the financial relationships of the enterprise with its business partners and product suppliers.

Card with samples of signatures of the head, chief accountant and official seal of the enterprise.

After the conclusion of the agreement, the bank provides the borrower with the loan amount within the specified period. In case of improper use, the bank has the right to return the loan. The Bank has the right to receive interest in the amount specified in the agreement.

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• Implementation of modular paintings
• Chipboard coffins
• Step by step opening plan
• Taxation system
• Permissions to open
  • • • Similar business ideas:

We bring to your attention ten of the best mini-production business ideas that can be organized in a small workshop or garage. Most of the items below can be made by one or two people.

Modular paintings are a fashion trend in decorating home and office interiors. This product is in good demand and is purchased both as a gift and simply for wall decoration (for example, for a family photo).

Technology for the production of modular paintings

Modular paintings are made from stretchers and fabric on which the image is applied. The production technology is not complicated and anyone can master it. Ready-made stretchers are purchased from private wood craftsmen (or purchased in stores), and the image is printed on fabric using a conventional plotter.

Implementation of modular paintings

Modular paintings are realized through individual orders, specialized stores and hypermarkets, as well as in the format of live advertising (on busy streets). The retail price for modular paintings starts from 4 thousand rubles. Not a complicated business that is organized in a small workshop. Read more…

wooden pallet- a highly demanded product in logistics. Almost every industrial and commercial enterprise that sells products in large quantities needs pallets, which greatly facilitate the loading and unloading of goods.

Pallet production technology

On a small "garage" scale, pallets are made by hand, using a pneumatic hammer. The main difficulty is to produce those very thin boards that form the frame of the product. For cutting such boards, special multi-saw frame machines are used (for example, RM-50). The average price is 500,000 rubles. The approximate cost of one wooden pallet is 120 rubles, while the retail one is at least 200 rubles. "Navar" from 80 rubles. from one pallet. The production of 100 pallets per day will bring about 8,000 rubles. How to quickly make a pallet:

Chipboard coffins

We can say a 100% option is the business idea of ​​​​producing coffins from chipboard (or other cheap materials). funeral services always in demand, regardless of the crisis. Expensive coffins may not go, but budget (economy) in a crisis will be bought up only in this way. Chipboard is used as the frame of an economy coffin, and sheathed with velvet or fabric. The cost of producing a unit of output is 2 - 3 thousand rubles. This option costs the customer 4-6 thousand rubles.

In the spring and summer, garden figures are in good demand for decorating household and summer cottages. The manufacturing technology of such products is extremely simple and comes down to pouring a pre-prepared mixture into a finished mold. After the figure dries, it remains only to paint it with a spray gun. The only difficulty in this case is to buy those very forms that are not cheap.

They make garden figures from gypsum (a cheaper option), concrete or polyresin. The most common sales methods are: deliveries to large construction and hypermarkets, as well as sales near highways with a large flow of cars. The profitability of the business in the production of garden figures is estimated at 35%. Read more…

A good idea for a small business is the production of reinforced concrete rings. This product is extremely in demand in the construction of wells, ventilation shafts and bridges. In view of the fact that the rings are quite heavy and their delivery is extremely expensive, there are not so many large manufacturers of these products. This means that there is no huge competition and pressure from federal players. This is one of the best products for small production.

What appeals to this idea is a relatively inexpensive start and understandable technology. The minimum set of equipment, including a concrete mixer, a vibrating mold and a vibrating sieve, will cost about 150,000 rubles. This entire "line" can fit in an open area of ​​100 - 200 square meters. m. The main thing is to choose a flat horizontal surface. The main raw materials for the manufacture of reinforced concrete rings are: reinforcing cage, cement, crushed stone, sand and plasticizing additives. A sewer reinforced concrete ring with a diameter of 1 m at a cost of 800 - 1300 rubles. The minimum selling price is 2000 rubles. The margin is about 100%! Read more…

One of the most suitable ideas for mini home production is the production of silicone or polyurethane molds. Such forms are most often used for the production of decorative stone. The technology is quite simple, and from the equipment, only the “hands” of the master are mainly required. To begin with, a sample is bought, according to which the future matrix (form) will be produced. It is easier for everyone to copy samples from natural stone. The first thing they start with is to cut a sample of stone in a thin layer and stick it on a flat surface. Then formwork is created for pouring polyurethane. Joints are sealed. After the master model is ready, a release agent is applied to the surface of the model. Next, the polyurethane mixture is prepared. The most popular version is Ecarast RT 45A polyurethane. The resulting mixture is poured into the model and incubated for 4 - 5 hours. The form is ready!

The retail price of a silicone mold starts from 1800 rubles. Markup not less than 100%. You can (and should) sell these products online. So, according to Wordstat (Yandex statistics), the phrase “buy a mold for stone production” is searched for about 9,000 times a month! At the same time, there is practically no competition. How the silicone mold is made is clearly shown in the following video:

A tried-and-true idea for mini-home production is to make custom cakes. The idea is the best for lovers of home baking.

With the advent of social networks, advertising such a business has become much easier. Colorful cakes, some of which cost more than 6000 rubles. (Moscow, St. Petersburg), are laid out in photo albums that are viewed by potential customers. Such cakes are most often ordered for birthdays, anniversaries, weddings and corporate events. It should be taken into account that cake making order is seasonal. Most of the bookings are made in the spring, while in the summer there is silence, as people go on vacation. The profitability of this business is estimated at 70%.

It has recently become extremely fashionable to decorate children's rooms with shelving houses. This mini-furniture combines two useful functions at once. Firstly, this thing looks cool, and secondly, you can put toys, flowers, various trifles, etc. on it. At the same time, the house-shelf can not only be placed on the floor, but also hung on the wall. So it won't take up any space at all.

In general, the product is in high demand, it is ordered on the Internet and bought in furniture stores. The production of shelving houses is a great option for a small family business that can be organized in virtually “garage conditions”.

Shelf house production technology

Materials for the house can be bought, so to speak, ready-made. That is, you take ready-made wardrobe shelves, horizontal shelves, 10x3 cm boards, wood glue, nails, etc., cut the boards to the required sizes and assemble the structure. If you fork out for machines and produce a cabinet-shelf yourself, then the income will be even higher, since material costs are reduced. A house measuring 600 * 400 mm will cost at least 3000 rubles. (prices can be viewed online). While the cost of material is no more than 1000 r. "Navar" consider yourself. The main condition for the success of such a business is the presence of good craftsmen. In principle, even beginners can assemble a house-shelf. In the following video, an ordinary housewife assembles a similar design:

A pregnancy pillow is a specific product that is bought, as the name implies, only for a specific occasion. But that doesn't make it low cost. On the contrary, the markup on pillows for pregnant women is several times higher than on classic options. So, the price of an ordinary pillow made of artificial filler is on average 500 rubles, while for pregnant women it is at least 1100 rubles. At the same time, the material and filler are, in fact, the same.

Pillows for pregnant women differ from ordinary ones in their unusual design, which can take the form of a horseshoe or a bagel to support the head and abdomen. The main purpose of such pillows is to adapt to the human body as conveniently as possible and provide comfort during rest. For a small manufacturer, this product is interesting because, unlike ordinary pillows, it is very often bought on the Internet. Therefore, sales are much less of a problem. Can make a small website, place ads on social networks, on Avito, etc. There are many options offline as well. For example, donate products to specialized stores for expectant mothers. The pillow production workshop can carry out a prefabricated function for the most part. That is, you buy pillowcases from TIK fabric or microfiber, cut them to the required sizes, and make covers from cotton, coarse calico, satin. As a filler, you can use holofiber or artificial swan down.

The article will teach you how to sell products over the Internet:

How to make money on Avito - tips and types of earnings.

Demanded goods for private houses and baths are metal stoves. A variety of fireplaces, potbelly stoves are even installed in garages. Not infrequently, such furnaces require an individual approach (each client needs his own dimensions and gadgets). Therefore, in addition to generally accepted standards, it is possible to produce furnaces to order.

One person can build a small oven in a mini-workshop. From the materials you will need sheets of metal, pipes, and from the tools - a welding machine, a protective mask, a hammer, a set of electrodes and a grinder. Earnings from one part sold will largely depend on the high cost of the purchased material. Well, and the trade margin, respectively. So, the production of an elementary sauna stove can take 3,000 - 6,000 rubles, while it can be sold at a price of 10,000 rubles.

Step by step opening plan

1. 1. Register an enterprise.
2. Rent or buy premises for production.
3. Purchase materials and equipment needed for production.
4. Hire employees.
5. Engage in the sale of manufactured products.

How much money can you make from small businesses

It all depends on the type of mini-business:

1. If this is the production of modular paintings, then the sale of one painting is from 4,000 rubles.
2. 2. The cost of production of 1 pallet is 120 rubles, and it can be sold for 200 rubles.
3. The profitability of the production of coffins from chipboard is 100%.
4. The profitability of gypsum garden figures is 35%.
5. The production of a reinforced concrete ring will cost 800-1,300 rubles, it can be sold for 2,000 rubles.
6. The margin for the production of polyurethane molds is 100%.
7. Profitability of cakes to order -70%.
8. The production of houses - shelves will cost 1,000 rubles, and they can be sold at a price of 3,000 rubles.
9. The cost of pillows for pregnant women is 2 times higher than regular ones.
10. 3,000-6,000 rubles will be spent on the production of a metal stove - a potbelly stove, and it can be sold for 10,000 rubles.

How much money do you need to start a business.

Again, it all depends on the type of mini-production. For some types of mini-business, you can not rent a room, but use your garage or a room in the private sector, and the production of custom-made cakes can be set up at home. For others, it is necessary to rent a production workshop. In some types of business it is necessary to use hired labor, and costs will increase accordingly. If you want to make good money and have initial capital to invest, check out course catalog who will help you understand the intricacies of investing and offer you ready-made solutions.

Which OKVED to indicate for the purpose of registration

OKVED 2 16.24 - production of wooden containers. OKVED 20.75 Manufacture of other fabricated metal products. OKVED 26.66 Manufacture of other products made of concrete, plaster, cement. OKVED 2 13.92 Manufacture of finished textile products, except clothing. OKVED 10.72.2 production of long-term storage cakes and pastries.

What documents are needed to open

This business will require a package of documents related to production. It is necessary to register a business entity: it can be an individual entrepreneur, or limited liability company. Prepared documents must be submitted to public authorities or to multifunctional public service centers (MFCs). It is also necessary to submit documents to the tax office, choose the form of taxation, to the Pension Fund and the Social Insurance Fund.

Taxation system

For individual entrepreneurs, it is better to apply the simplified taxation system (STS). There are two types of taxation: STS - "Income", with a rate of 6% taxation and STS "Income minus expenses", with a rate of 15% taxation. You can apply a single tax on sane income (UTII). Enterprises that have chosen this type of tax pay a single tax, but are exempt from property tax, income tax and VAT.

Permissions to open

These types of activities do not require special licenses and permits. If you engage in the production of cakes to order, then you must have a sanitary book and undergo a medical examination every six months. It is necessary to register an enterprise, choose a form of taxation, conclude a lease agreement for premises, and hire employees. Are you interested in other types of income? Then why not try to make money online. For this, investments are practically not needed, and you can work according to a free schedule. See our offer 50 ways to make money online 11

SOURCES OF PURCHASE OF GOODS, THEIR CHARACTERISTICS

4.1 Significance and content of procurement work

The basis of commercial activity in trade is procurement work. Its main task is the profitable purchase of goods in order to meet consumer demand.

Work on wholesale purchases of goods includes a complex of interrelated commercial operations, which include:

Studying and forecasting consumer demand in order to justify commercial decisions on bulk purchases of goods;

Determining the need for goods;

Identification and study of sources of purchase, selection of suppliers and channels for promoting goods;

Establishment of business relations with suppliers;

Monitoring the execution of contracts and the progress of the delivery of goods.

One of the important elements of the procurement work is the identification and study of the sources of procurement, the selection of suppliers and channels for promoting goods. What wholesale trade looks like in interaction with the production and consumption of goods can be seen from the diagram.

Wholesale buyers should know well the economy of their region, its production capabilities, and the range of goods produced. To this end, commercial workers must constantly analyze advertisements in the media, monitor other information about the production and wholesale of goods. They must visit manufacturing enterprises that manufacture goods, get acquainted with their production capabilities, the range and quality of their goods. Also useful will be their participation in meetings with industry workers and entrepreneurs, in exhibitions-views of new product samples, in exhibitions-fairs, etc.

A thorough analysis of the information received will allow the trading company to form the necessary idea about the sources of receipt of goods, which include agriculture, various industries (food, light, electronic, woodworking, etc.). In significant volumes, goods produced at the enterprises of the cooperative industry, as well as products of auxiliary and farm enterprises, are involved in the trade turnover.

Under goods suppliers it is necessary to understand the specific enterprises of various sources of income. They can be divided into two groups: manufacturers and intermediary suppliers. This division of providers depends on the channel sales (promotion), i.e., the path along which goods move from producers to consumers. It is characterized by the number of its constituent links or levels, at each of which various operations are performed to bring the product closer to the final consumer,

The choice of the optimal distribution option depends on many factors, primarily on the purpose and nature of the product. In recent years, the variant in which manufacturers seek to sell consumer goods directly to end consumers has become more and more widespread. This so-called zero level channel or direct distribution channel. With this option, three main methods of direct sale of goods can be used: delivery (delivery) trade, mail order trade and trade through the shops owned by the manufacturer.

With a single-level channel a wholesaler and retailer becomes an intermediary in the consumer goods market.

If there are two or more wholesalers between an industrial enterprise and a retail enterprise, then we are dealing with a multi-level channel for promoting goods

Sources of purchase of goods

So, the sources of receipt of consumer goods are:

Industrial and agricultural enterprises, local industry, individual production;

Wholesale-intermediary structures;

Wholesale and wholesale and retail warehouses;

Deliveries from foreign firms and companies.

The sources of commodity supply are determined based on the structure of a particular market for goods, the contingent of buyers, the range of goods, the turnover and financial capabilities of a trading enterprise.

An indispensable condition for the organization of the procurement activities of a trading enterprise is the study of the procurement market. The following criteria can be used to assess the actual and potential capabilities of suppliers:

The nature of the activities and capabilities of the supplier;

Competitive position of the supplier in the goods procurement market;

The procedure and procedure for the execution of commercial transactions;

The probability of providing the necessary range and volume of products;

Conditions that guarantee the quality of the purchased goods;

Adequate combination of price and consumer properties of the product;

Terms of delivery of goods: stability, periodicity, terms;

Provided form of payment and methods of payment.

Analysis of suppliers according to the above criteria allows you to establish reasonable requirements for the purchase and supply of goods to a trading enterprise.

The market for the purchase of goods reflects the commercial interests of all its participants. Purchases of goods by a trade enterprise occur from various suppliers and are influenced by a large number of variables. In this regard, the expansion of contacts and the establishment of commercial relations between the trade enterprise and suppliers are of great importance. Their essence boils down to mutually beneficial commercial transactions and barter transactions in the sale and purchase of goods. Commercial transactions are designed for purchased products and are determined under the influence of specific features: traditional or modified products, the degree of its novelty, the stage of the product life cycle, the market situation. Consequently, purchase transactions are not immutable and depend on many influencing factors.

A commercial document representing contractual agreements for the sale of goods is a contract. From the very name of the document it follows that one party makes a purchase, and the other - a sale. Its indispensable condition is the transfer of ownership of the goods from the seller to the buyer. The contract specifies the content of the contractual terms, the procedure for the execution of mutual agreements and the responsibility of the parties, and also provides for the following main obligations:

Name and volume of the goods to be delivered;

Quality, completeness, packaging and labeling of goods;

Price and form of payment: etc.

Direct purchases of goods from manufacturers

A certain place in the supply of trade enterprises is occupied by direct purchases of goods from manufacturers. They are carried out through bilateral transactions and contracts between the trader and the manufacturer. This form of commodity provision has a number of advantages:

The sources of purchases of goods are increasing and the opportunity to choose them is provided;

The ways and terms of delivery of goods are reduced;

There is an opportunity to quickly influence the manufacturer in order to update the range and improve the quality of goods;

The number of intermediaries is reduced;

The degree of commercial risk is reduced;

A stable level of prices for sold products is maintained.

For wholesalers and retailers, direct deliveries of goods are of different importance. Wholesale trade, which covers almost all types of products, plays a leading role in the formation of commodity and material resources, therefore it is the most important wholesale and intermediary link between the sphere of production and consumption. Basically, manufacturers of goods establish economic ties with wholesalers. Unlike retail enterprises, they have significant volumes of trade, have the necessary size of retail and warehouse space. At the same time, manufacturers are interested in supplying goods to recipients in a volume not lower than the minimum shipment rates and with the required frequency. In some cases, these norms are equal to the monthly turnover of small and even medium-sized retail trade enterprises. With a reduction in the frequency of deliveries and a simultaneous increase in the size of the deliveries, these enterprises face difficulties in placing and storing goods.

Retail trade enterprises, selling goods directly to the population, finally complete the circulation of goods. Retail trade differs from other forms of trade in the greater territorial disunity of its network. It is characterized by a variety of forms of ownership and entrepreneurship. In market interaction, retail enterprises must show high initiative and efficiency in the technology of selling goods. Retail sales require not only special retail premises adapted for customer service, but also the organization of serious work on the selection and formation of a trading assortment in the face of constantly changing demand and customer requirements. Recently, economic relations for the purchase of goods between retail trade enterprises and manufacturers have been developing more and more actively. Based on commercial considerations, the purchasing activity of retailers with direct deliveries is mainly directed to food products of daily demand, as well as a simple range of non-food products.

The traditional form of relationship between trade and production is a system of applications and orders for the purchase and sale and supply of goods. As a rule, commercial actions for the purchase of goods begin with them for the purpose of their subsequent sale to the public.

In modern conditions, the organization and content of applications and orders have changed. They have lost the directive-centralized character that existed under the administrative-command system, and retain their importance as commercial instruments. A requisition is a document of a trading enterprise that reflects the need for goods in accordance with demand. An order is a further specification of the application, through which the trading company informs the manufacturer of the detailed assortment, quantity, quality of goods to be delivered. The submission of an order is a preliminary stage of entering into a transaction, and it is legitimate to consider it as a pre-contractual document for the purchase of goods. Thus, applications and orders inform about the identified need for products and orient the manufacturer to produce goods that the population needs.

The procedure for purchasing goods is not one-sided, it is determined by mutually beneficial conditions for both the supplier and the trading company. To do this, each party determines the motives and opportunities for the sale of goods (Table 8.1). Upon reaching mutual interests in the positions of the manufacturer and the trading company, commercial transactions take place, the conclusion of a contract for the purchase and commodity-money exchange.