4.2 . Analysis of commodity ensuring commodity turnover.

Master Stone LLP is wholesale company with rather narrow range of stone. The goods of Master Stone LLP are bought by large parties for the purpose of the subsequent resale to the construction firms or other wholesale organizations. Wholesale trade of Master Stone LLP isn't connected with sale to end users.

Main suppliers of Master Stone LLP are the enterprises for stone production. It generally near and far foreign companies.

Commodity stocks for 2012 made 69305 thousand tenges. The greatest share is the share of marble (14,2%) and granite (13,9%). The smallest share in structure of stocks is the share of artificial stone (3,2%) and quartz agglomerate (3,6%).

The general growth rates on commodity stocks made 109,83%; the most essential growth is noted on groups marble (114,39%), granite (111,5%), travertine (110,42%). The smallest growth is observed on stocks of artificial stone (101,72%), and quartz agglomerate (101,78%).

In structure of stocks the most essential reduction happened on positions of artificial stone (-0,29%) and of quartz agglomerate (-0,25%). The absolute increase in stocks made 6200,52 thousand tenges.

4.3 . Analysis of distribution costs of Master Stone llp

Prime cost of the sold goods of Master Stone LLP includes the purchased cost of goods and distribution costs.

According to table 12 the analysis of full prime cost of the sold goods is carried out.

Table 12

The analysis of full prime cost of the sold goods

№	Indicator name	2011			2012		Growth rate, %		Deviation (+,-)
		th. kzt.	Sp. weight, %	th. kzt.		Sp. weight, %		Abs. th.kzt		Rel. %
1	Constant expenses	1439,95	0,67%	1495		0,70%	103,82%	55,05		0,02%
2	Variable	211977,9	99,33%	212510		99,30%	100,25%	532,1		-0,02%
3	Total full prime	213417,9	100,00%	214005		100,00%	100,28%	587,15		0,00%

In 2012 in comparison with 2012 the sum of full prime cost of goods increased on 587,15 thousand tenge or increased by 0,28%. Thus the sum of constant expenses increased on 55,05 thousand tenge. and the sum of variable expenses on 532,1 thousand tenge. The greatest specific weight in the size of full prime cost is occupied by variable expenses. Their share in 2012 in comparison with 2011 decreased by 0,02%.

Expenses the addresses of goods connected with process (distribution costs) are analysed in table 13.

Total amount of distribution costs increased by 2017,15 thousand tenges. Growth rates made 113,33%.

The greatest specific weight in the general the volume of expenses is the share of personnel labor costs. In 2012 in comparison with 2011 the sum increased by 818,35 thousand tenges.

The considerable share is occupied by expenses according to unified social tax and a transport expense. When planning expenses the address it is necessary to pay special attention to search of reserves of their decrease, i.e. an exception of unjustified expenses.

Table 13

Analysis of dynamics and structure of distribution costs

№	Articles of distribution costs	2011				2012				Growth rate, %		Deviation
		Sum, th. kzt.	% per turn	Sp.weight, %	Sum, th. kzt.		% per turn	Sp.weight, %			Abs.		Rel. %
1.	Salary плата	7167,25	3,33	47,35	7985,6		3,70	46,55	111,42		818,35		-0,80
2..	Unified social tax and Social Insurance Fund	3066,85	1,42	20,26	3649,4		1,69	21,27	119,00		582,55		1,01
3.	Rent	1369,95	0,64	9,05	1420		0,66	8,28	103,65		50,05		-0,77
4.	Transportation costs	3246	1,51	21,44	3745		1,74	21,83	115,37		499		0,39
5.	Depreciation	65	0,03	0,43	70		0,03	0,41	107,69		5		-0,02
6.	Cash register service	5	0,00	0,03	5		0,00	0,03	100,00		0		0,00
7.	Consulting services	217,8	0,10	1,44	280		0,13	1,63	128,56		62,2		0,19
8.	In total	15137,85	7,03	100,00	17155		7,96	100,00	113,33		2017,15		0,00