4 . Analysis of commercial activity of Master Stone llp

4.1 . Analysis of volume and dynamics of commodity turnover

Commodity turnover is the most important estimated indicator of trade enterprise, the measuring instrument of efficiency of activity. The volume of sale of goods characterizes competitive positions of the enterprise in the market, its share in the total amount of sales and degree of stability of position in the market, ability to sell the goods, in demand consumers and providing receiving the planned and stable results.

The analysis of volume and dynamics of commodity turnover of trade enterprise is based on data of accounting, statistical and operational reports.

Trade activity of the enterprises is characterized, first of all, by extent of implementation of plans and dynamics of commodity turnover. Let's consider dynamics of wholesale commodity turnover of Master Stone LLP for 3 years.

Table 6.

Dynamics of wholesale commodity turnover of the warehouse "Master Stone" for 2010-2011.

Wholesale commodity turnover	Year				Change (+;-)			Rate of change, %
	2010	2011	2012	2011 to 2010		2012 to 2011.	2011 to 2010		2012 to 2010
1st quarter	34200	37040	36840	2840		-200	108,30		99,46
2nd quarter	51460	52620	52600	1160		-20	102,25		99,96
3rd quarter	53210	55600	56050	2390		450	104,49		100,81
4th quarter	63850	69970	70100	6120		130	109,58		100,19
Total in the year	202720	215230	215590	12510		360	106,17		100,17

These tables 6. testify to existence of positive dynamics of a wholesale turn of Master Stone LLP. Peaks of lifting and recession of demand for production of Master Stone LLP realized through the warehouse "Master Stone" coincide with seasonality of sales in retail. In 2011 wholesale commodity turnover of the warehouse "Master Stone" increased for 6,17%, and in 2012 – for 0,17%. The biggest commodity turnover the 4th quarter of every year in the studied period, the smallest – differs 1 quarter. The highest rate of a gain – 9,58% was observed in the fourth quarter 2011.

In table 7. information on implementation of the plan on wholesale commodity turnover of Master Stone LLP in 2012 is submitted.

Table 7.

Information on implementation of the plan on wholesale commodity turnover of Master Stone LLP

Indicators	2011	2012			Deviation			Deviation in % in comparison with 2011
		Planned	In fact	% of implement-ation	From planned	In comp-arison with 2011
1 . Wholesale commodity turnover with participation in calculations:
in established prices	215230	217500	215590	99,12	-1910	360	100,17
in the comparable prices	215230	-	195990	-	-	3100	110,01

The plan of wholesale commodity turnover of Master Stone LLP is underfulfilled for 0,88% or for 1910 thousand tenges. In comparison with last year its volume increased on 360 thousand tenges. that makes 0,17%. Growth of wholesale commodity turnover in dynamics happened at the expense of increase in sales volume, increase of wholesale sale prices has a great impact also. The index of sale prices on wholesale commodity turnover in reporting year to the past made 1,10 times. Let's count its actual volume for fiscal year in comparable sale prices: 215590/1,10 = 39198 thousand tenges. Thus, increase of sale prices of goods provided a gain of wholesale commodity turnover on 19600 thousand tenges (215590 - 195990) that makes 9% to its actual volume for last year.

The analysis of implementation of the plan and dynamics of wholesale commodity turnover carry out not only in a year, but also on quarters. It helps to establish as realization as demand of buyers for goods is evenly satisfied rhythmically develops. For an assessment of uniformity and rhythm of development of commodity turnover it is necessary to study implementation of the plan and its dynamics.

For determination of uniformity and rhythm of development of commodity turnover it is necessary to study implementation of the plan and its dynamics on quarters, having made the analytical table.

In table 8. rhythm of development of wholesale commodity turnover of Master Stone LLP in 2012 in established prices is presented, to one thousand tenges.

Table 8.

Rhythm of development of wholesale commodity turnover of Master Stone LLP in 2012 in established prices, one thousand tenges.

Quarters	2011	2012				Deviation			in % in comp- arison with 2011
		planned	In fact	% from planned	from planned		in comp- arison with 2011
1 quarter	37040	37250	36840	98,90	-410		-200	99,46
2 quarter	52620	53000	52600	99,25	-400		-20	99,96
3 quarter	55600	56500	56050	99,20	-450		450	100,81
4 quarter	69970	70750	70100	99,08	-650		130	100,19
In total in the year	215230	217500	215590	99,12	-1910		360	100,17

The trade enterprise didn't execute the plan of wholesale commodity turnover on all quarters. As seasonal fluctuations understand such changes of level of a dynamic row which cause season influences.

Now there are many various methods by means of which are carried out the analysis of quarter volumes of commodity turnover. The simply and rather reliable is the method of relative average. At this method comparability of commodity turnover in a year is admissible. For calculation we use data on a quarter turn for 3 years.

At first the quaterly average turnover for every year is defined:

T qj=tj/4,

T qj – quaterly average commodity turnover of j- year, tenge.

Tj – the volume of commodity turnover of j- year, tenge.

Further seasonal fluctuations of commodity turnover on quarters pay for every year, and the sum is defined.

Sfj = (T fj/T qj) x 100,

S fj – seasonal fluctuations of commodity turnover of i- quarter of j- year, %;

T ij – commodity turnover of i-quarter of j-year, tenge.

On the basis of these formulas we count seasonal fluctuations of commodity turnover on quarters.

Seasonal fluctuations of wholesale commodity turnover of Master Stone LLP for 2010-2012 are presented in table 9.

Table 9.

Seasonal fluctuations of wholesale commodity turnover of Master Stone LLP for 2010-2012.

Retail commodity turnover	Year				Sum of seasonal fluctuations
	2010	2011	2012
1 quarter	67,48%	68,84%	68,35%	204,67%
2 quarter	101,54%	97,79%	97,59%	296,92%
3 quarter	104,99%	103,33%	103,99%	312,32%
4 quarter	125,99%	130,04%	130,06%	386,09%

Let's calculate seasonality indexes for wholesale commodity turnover of Master Stone LLP (see. Table 10).

The sum of indexes of seasonality of commodity turnover in four quarters has to be equal 400,0%. If there are deviations from the specified size, the amendment coefficient is entered into calculations:

Ca=400/sum seasonal fluctuations,

Ca – coefficient of the amendment of initial indexes of seasonality of commodity turnover.

Ca =400/386,09 = 1,036

The specified indexes of seasonality of commodity turnover are determined by a formula: Sp. I.=I.I. * Ca,

Sp. I.– the specified index of seasonality of commodity turnover of i- quarter, %.

I.I. - Initial index of seasonality, %

Table 10.

Calculation of indexes of seasonality of wholesale commodity turnover (%) .

Quarters	Sum of seasonal fluctuations	Seasonality indexes
		Initial index of seasonality	The specified index of seasonality
I	204,67%	68,22%	70,68%
II	296,92%	98,97%	102,54%
III	312,32%	104,11%	107,85%
IV	386,09%	128,70%	133,33%
Total	------	400,00%	414,40%

The index of seasonality shows as far as percent commodity turnover of this quarter deviates quaterly average size in this or that party under the influence of factors of seasonal nature.

We pass to the analysis and an assessment of the range and structure of wholesale commodity turnover of Master Stone LLP.

Table 11.

Information on dynamics of the range and structure of wholesale commodity turnover of Master Stone LLP.

№	Names of commodity groups	2011			2012			Growth rate, (+,-)		Deviation
										%
		one th. KZT.	Sp. weight, %	one th. KZT.		Sp. weight, %			absolute		relative
											%
1	Marble	60250	26,75	64500		28,18	126,68		4250		1,43
2	Granite	53500	23,75	55000		24,03	107,14		1500		0,28
3	Quartz Agglomerate	7500	3,33	8000		3,49	106,67		500		0,17
4	Travertin	40000	17,76	42500		18,57	119,09		2500		0,81
5	Artificial stone	12000	5,33	5650		2,47	47,08		-6350		-2,86
6	Travertin	30000	13,32	30250		13,22	100,83		250		-0,10
7	Ready products	22000	9,77	23000		10,05	104,55		1000		0,28
	Total	225250	100,00	228900		100,00	101,72		3650

It should be noted that shipment of goods of Master Stone is carried out only from an enterprise warehouse therefore the enterprise has no transit turn.

The analysis of table 11 showed prevalence in structure of commodity turnover of the following commodity groups: marble (28,18%), granite (24,03%), travertine (18,57%). The minimum share in a turn is occupied by quartz agglomerate (3,49%) and artificial stone (2,47%).

Growth rate of commodity turnover made 101,72%. Practically all commodity groups showed growth in absolute measures, except for commodity group of artificial stone (47,08%). The highest growth rates is at marble (126,68%) and travertine (119,09%).

In a turn there was a reduction of group of artificial stone for 3,6%. Other groups in structure of commodity turnover showed growth.

The organization revenue in 2011 made 215230 thousand tenges, in 201 of 215590 thousand tenges; gross income respectively 16950 and 18740 thousand tenges.

In structure of a gross revenue the greatest volume belongs to commodity marble (2625 thousand tenges) and granite (2590 thousand tenges). the smallest volume is made by group of artificial stone (1000 thousand tenges).

The share of a gross revenue in revenue between groups strongly differ .The greatest value of level of a gross revenue is the share of the marble, the smallest - of artificial stone.

Growth rates of a gross revenue made 101,72%, the greatest growth groups showed Marble (126,68%), travertine (119,09%). The smallest value at group of artificial stone (47,94%).

Growth of a gross revenue as a whole made 1790 thousand tenges of them the greatest value groups possess marble (275 thousand rubles) and granite (270 thousand tenges); the smallest growth the group of artificial stone (35 thousand tenges).

The assessment of observance of terms and the amount of delivery stipulated by the contract, showed that the Master Stone LLP strictly meets terms of the contract. The facts of presentation of claims for violation of terms and standard items it isn't revealed.