Trading supplement as a mechanism of trading enterprise management

Rozhenko, Aleksandra and Роженко, Олександра Вікторівна (2019) Trading supplement as a mechanism of trading enterprise management. Економіка, фінанси, право (1/2). pp. 10-14. ISSN 2409-1944

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Abstract

The article analyzes the theoretical principles of managing the income of a trade enterprise as a source of ensuring its managementefficiency, as well as developing the definition of the essential characteristics of the trade surcharge as a mechanism for managingthe income of a trading company. The directions of determination of the economic essence of the category "Income" are described,namely: as a general economic indicator, as forming the results of activity, and an industry characterizing the proceeds fromthe implementation of the main activities of the industry. The construction of income in the field of trade, which is the aggregate of the costprice of goods sold and income of trade, which is formalized through the indicator of "trade surcharge", is disclosed. The disclosureof the essence of trade income has been made through such manifestations as economic substance, formalized expression and calculationmethodology. Improved disclosure of the functions of marketing supplements in the enterprise. The content of such functions oftrade supplements is highlighted and disclosed: stimulating, distributive, organizing, balancing, developing, forming, accounting, regulating.The model of the mechanism of management of the income of a trade enterprise is proposed, through the mechanism of tradesurcharges, which is a closed chain of such elements: a comprehensive analysis of the structure and dynamics of the income of a tradingcompany, the development of a system of alternative tasks for optimizing trade surplus, feasibility study of developed alternatives,implementation of an accepted alternative to income development trading company, control of the results obtained. A hierarchy oftasks of the company's turnover management system was formed in the following decreasing order: provision of tax payments andobligatory payments in budgets of all levels, coverage of expenses of circulation, provision of bonuses to employees, provision ofincentives for owners, provision of self-development of the enterprise.

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