Trading supplement as a mechanism of trading enterprise management
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 1, Issue
Abstract
The article analyzes the theoretical principles of managing the income of a trade enterprise as a source of ensuring its manage-ment efficiency, as well as developing the definition of the essential characteristics of the trade surcharge as a mechanism for mana-ging the income of a trading company. The directions of determination of the economic essence of the category "Income" are des-cribed, namely: as a general economic indicator, as forming the results of activity, and an industry characterizing the proceeds from the implementation of the main activities of the industry. The construction of income in the field of trade, which is the aggregate of the cost price of goods sold and income of trade, which is formalized through the indicator of "trade surcharge", is disclosed. The disclosure of the essence of trade income has been made through such manifestations as economic substance, formalized expression and calcu-lation methodology. Improved disclosure of the functions of marketing supplements in the enterprise. The content of such functions of trade supplements is highlighted and disclosed: stimulating, distributive, organizing, balancing, developing, forming, accounting, re-gulating. The model of the mechanism of management of the income of a trade enterprise is proposed, through the mechanism of trade surcharges, which is a closed chain of such elements: a comprehensive analysis of the structure and dynamics of the income of a tra-ding company, the development of a system of alternative tasks for optimizing trade surplus, feasibility study of developed alterna-tives, implementation of an accepted alternative to income development trading company, control of the results obtained. A hierarchy of tasks of the company's turnover management system was formed in the following decreasing order: provision of tax payments and obligatory payments in budgets of all levels, coverage of expenses of circulation, provision of bonuses to employees, provision of incentives for owners, provision of self-development of the enterprise.
Authors and Affiliations
Oleksandra Viktorivna Rozhenko
Keywords
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