Аналітичне дослідження ефективності діяльності торгового підприємства

Abstract

У статті досліджено динаміку оптового товарообігу України, проведено маржинальний, факторний, економіко-математичний аналіз результатів діяльності підприємства ТОВ «РОШЕН ДЕ ЛЮКС», розраховано вплив факторів на зміну валового прибутку на підприємстві, виявлено «больові точки» підприємства та надано рекомендації з мобілізації виявлених резервів.

The research of the causal links that occur in the process of formation, evaluation and forecasting financial results have gained an important meaning. And a wholesale takes a significant place in the indicators of national economy. That is why in the article has been made the analysis of the results of a wholesale enterprise, and as an example was taken the Limited Liability Company «ROSHEN DE LUXE». And specifically the dynamics of wholesale trade of Ukraine and Odessa region has been studied, which has shown that overall for this specific period the volume of wholesale trade has risen, and the main part of the trade in Ukraine belongs to a group of non-food products. Using the marginal analysis the quantitative indicators of financial results of the LLC enterprise were calculated, which has shown a positive moment – an increase of the stock of financial duration. To determine the potential for increasing the volume of wholesale trade, the influence of these factors was calculated: selling price, changes in purchase prices of goods, the volume and structure of implementing the change in gross profit on the enterprise. Using correlation and regression analysis the calculation of influence factors on the resultant figure has been conducted - return on sales. “Weak points” of the enterprise has been discovered and the recommendations on mobilizing identified reserves have been given.