Wholesale companies. Trading activity: features and regulation

There are two main types of trade: retail and wholesale. What is each of them, what features does it have, and for what purposes is it most suitable?

First of all, the key difference is the volume and type of sales. We sell wholesale, as a rule, large consignments of goods or services that are necessary for the buyer to conduct business. Retail, in turn, is already in the sale to end consumers, individuals. It can also be not only single, but also large - it all depends on their needs and desires.

Wholesale principles

Wholesale: what is and what features does this form of trade have? In it, each buyer goes through the identification procedure, that is, an agreement is concluded with each of them. Wholesale buyers are usually individual entrepreneurs or legal entities. They carry out trade to run their own business, and each has its own specific goals. This can be both production and consumption of goods, or their subsequent resale. Most often, goods purchased in bulk are used specifically for resale.

That is, in wholesale trade, the main transactions occur between entrepreneurs and organizations. are not sold for the needs of the end user, but for the purpose of doing business. The main feature of the wholesale trade is the mandatory identification of the buyer.

Scheme and examples

It is easier to understand what a wholesale is by using specific examples. The main wholesalers are the manufacturers themselves; they are the ones who are at the origin of the financial "chain". They directly create their products and market them. These products can be very different: clothes, shoes, household appliances, cosmetics, souvenirs, food, etc.

In most cases, manufacturers resell products to other wholesalers, that is, dealers, and those to other resellers. Before the product reaches the end customer, it goes through many resale stages. How much depends on the product itself and on the financial condition of the market at the moment. At the other end of the chain is the retailer who sells the product to the average consumer.

Wholesale benefits

Despite the impressive volumes, it is much easier to trade in bulk from a warehouse than in retail. There is no need for laborious advertising or other marketing costs that can keep the customer. Sales volumes can be stable, or the product can be sold individually - it all depends on the goals of the seller himself. In any case, with proper quality and good demand, shipment and purchase of large consignments of goods will be carried out constantly.

What else is different is the peculiarities of paying taxes. Wholesale enterprises can be subject to both the general and the simplified taxation system (OSN or STS, respectively). But in general, the principles of taxation for wholesalers are much simpler than those for retail.

A “nightmare” of any retailer is a buyer dissatisfied with the quality of a product or service provided. The situation can be very unpleasant, up to tantrums and proceedings in court. Wholesale buyers do not behave this way, because they have a contract in their hands, and it contains clearly stated conditions and rules of conduct for the parties in the event of a conflict.

Retail sales

Speaking about what wholesale and retail are, one main difference can be noted: if during wholesale the goods can go through several stages of resale, then in retail trade such a situation is excluded. The product is not intended for further resale, but for direct use by the consumer.

Buyers themselves create demand for a particular product and dictate the needs of the market. Retailers are the category that has the best opportunity to study and analyze this demand and build their activities in accordance with it.

Where and how are retail products sold?

There are a lot of options here. The sale of goods and the provision of services can be carried out both in the store and on the street, as well as at the buyer's home. The methods are also different: by mail, via the Internet, in personal sales or by phone.

The seller in the retail system contacts the buyer directly. That is, he has to take into account the tastes of each consumer, please him and in every possible way contribute to the purchase. And in case of conflict situations - to deal with complaints.

There are also many risks for a retailer. For example, you have to have poorly selling products on the counter - thus, buyers get the impression of a wide range and potential choice. On the other hand, there is a risk of damage to goods that were not sold on time. In addition, you have to make financial concessions: for example, sell goods at a low price, often at cost, so that the buyer can buy other products.

However, all this also has a downside - after all, the margin for retail goods is much higher than for wholesale. This means that the profit from such sales will be much higher.

Requirements and features of sales

It is not enough to understand what wholesale is and what retail is - you need to analyze all the key features of these types of sales and understand what problems you may encounter in the process of this activity.

Differences

What are the differences between wholesale and retail?

Various assortment. A retailer works with a small assortment of a specific supplier, a wholesaler works with a wide range from different suppliers. The average wholesaler has from 5000 positions in the assortment matrix. What is a small wholesale? This is when there are from 100 to 1000 items in the assortment, depending on the specifics of the product itself.
Various volumes. Wholesalers only have to deal with large volumes and wholesale prices. In addition to tangible profits, this entails more serious financial investments at the initial stage, as well as larger problems in case of failure.
Various logistics. This area is the most "problematic" for a wholesaler, because he has to face many difficulties for each type of product: storage, availability, customs clearance, personnel. When it comes to seasonal products, things get even more complicated.
Various turnover rates. If we are talking about gigantic volumes, but at the same time low turnover, the wholesaler must have a huge warehouse to store his goods. In general, everything is simple here: the faster the turnover of goods, the higher and more stable the profit. Any delays here are fraught with a loss - for example, due to the costs of storage, accounting, salaries of warehouse staff, etc.
Various planning criteria. In the field of wholesale purchases, the seller deals not only with large profits and serious flows of goods, but also with a large financial leverage. It is important to calculate, with a maximum guarantee, the volume of future sales, to be sure that the product will be sold on time, and also to have a guaranteed profit for the purchase of a new product.

Problems in retail and wholesale

Nothing is perfect, both retail and wholesale companies face challenges. However, wholesalers have to bear more serious losses. With what it can be connected?

There is no creditors' trust, which means there is no opportunity to get leverage. There may be problems with the payment of the previous batch of goods or the purchase of the next one.
Illiterate planning, resulting in the accumulation of surplus goods lying in the warehouse "dead weight".
Unstable work with retailers. This can be either a sudden increase in the volume of their work, or the termination of activities or a decision to completely change the assortment. In any case, there is little pleasant - after all, the wholesaler has planned certain volumes and will incur serious losses if they are not realized.
Supply disruptions. It happens that the goods purchased at the wholesale price are not ready in full. Or there were problems with its shipment at customs. Or force majeure happened at the transportation stage. The consequences of all these troubles affect a wide range of clients. In retail, such situations also occur, but they are not so widespread.
Human factor. We are all human and everyone can make a mistake. For example, by ordering the wrong item from the catalog or by doing Worse when there is a wrong work with the customer, as a result of which he goes to a competitor. All this must be strictly monitored in order to avoid serious budget problems.

Summing up

What is wholesale and what is retail, we figured it out. What problems can be encountered in each type of activity is also understandable. As well as the obvious advantages of each type of sales. On the other hand, where there is a fine line between wholesale and retail - the criterion is purely individual. For purchases in bulk, the minimum amount can be determined in each individual case by the seller - be it ten or a thousand items.

In general, we can say that it is easier to trade in wholesale, since the terms of trade are regulated by the contract. But on the retail margin, you can earn more.

There are 2 main types of trade - wholesale and retail. What is the specificity of each of them?

What is the specificity of the wholesale trade?

In the legislation of the Russian Federation wholesale is defined as a type of commercial activity that is associated with the purchase and sale of goods for the purpose of using them in business (for example, for resale) - that is, not for personal consumption. Wholesale trade is most often carried out at the conclusion of supply contracts. Under the relevant contracts, suppliers transfer, within a specified time frame, the goods produced by them or purchased from partners to their buyer for subsequent use in business. Thus, wholesale trade can also be called the main subject of the relevant contracts.

The buyer of goods in the framework of the wholesale is most often an individual entrepreneur (for example, a store owner) or a legal entity. But it happens that individuals take part in the relevant contracts. True, the subsequent resale of goods for them may not be very profitable from the point of view of taxation. Therefore, in order to participate in wholesale transactions, citizens, as a rule, are registered as individual entrepreneurs or founders of business companies.

Strictly speaking, an individual entrepreneur is also a natural person, but registered with state bodies in the prescribed manner as a subject of entrepreneurial activity. But when dealing with goods (for example, when it comes to the resale of goods bought in bulk), an entrepreneur is most often entitled to use a taxation regime with a lower payment burden than an individual who is not registered as an individual entrepreneur.

As a rule, wholesale deliveries involve the sale of goods in significant quantities. Moreover, the cost of 1 unit of production within a large batch is usually significantly lower than if the goods were purchased in smaller batches or separately. As a result, the buyer of the wholesale product can profitably resell the purchased products.

What is the specificity of retail?

The legislation of the Russian Federation determines retail trade as a commercial activity in which a supplier of a product sells it to a buyer for further use of this product for the personal purposes of the person who bought the product - that is, not related to entrepreneurial activity.

The buyer of goods at retail is most often an individual. Sometimes - an individual entrepreneur who, from a legal point of view, as we noted above, also acts as an individual. An organization can also be a participant in retail transactions if its owner, in accordance with the procedure established by law, intends to use it not for business, but for personal purposes.

As a rule, retail products are sold as single items or delivered in relatively small quantities.

Comparison

The main difference between wholesale and retail is the way in which goods purchased from a supplier are used by the buyer. When wholesale, it is assumed that they will be further involved in business (for example, their subsequent resale). In retail, the purchased goods are used personally by the purchaser, his family members and other persons to whom he can transfer the goods.

As a rule, the parties to transactions in the framework of wholesale trade are legal entities and individual entrepreneurs, quite rarely - individuals. In the retail trade, individuals take, in turn, a much more visible participation.

Wholesale deals often involve the delivery of large quantities of goods. Retail, on the contrary, are characterized by relatively small volumes of purchases.

Having identified the difference between wholesale and retail trade, we reflect the findings in the table.

Table

Wholesale	Retail
It involves the sale of goods that are subsequently used by the buyer in business (for example, for resale)	It involves the sale of goods that are subsequently used by the purchaser for personal purposes
As a rule, legal entities and individual entrepreneurs become parties to wholesale transactions, individuals - very rarely	Individuals regularly participate in retail transactions (most often as buyers of goods)
Wholesale contracts often involve the supply of large quantities of goods, which can, for example, be profitably sold separately in the future.	Retail transactions usually involve the sale of single items or presented in relatively small quantities

Trade - this is one of the most popular and profitable activities that many of our users choose when registering. In this article, we want to answer your most frequent questions about trading:

When to get a trading license;
Who should apply to start trading;
What is the difference between wholesale and retail;
What are the risks of UTII payers in case of improper retail sale;
What is the responsibility for violation of the rules of trade.

For our users who have chosen retail as their type of activity, we have prepared the book "Retail Store" from the series "Start Your Business". The book is available after.

Licensed trade

Trading activity itself is not licensed, but a license is needed if you plan to sell the following goods:

alcoholic products, except for beer, cider, poiret and mead (only organizations can obtain a license for alcohol)
medicines;
weapons and ammunition;
scrap of ferrous and non-ferrous metals;
counterfeit-proof printing products;
special technical means designed to secretly obtain information.

Activity start notification

The obligation to inform about the beginning of work is established by the law of December 26, 2008, No. 294-FZ for some types of activities, among which there is trade. This requirement applies only to retailers and wholesalers operating under the following codes:

- Retail sale primarily of food, beverages and tobacco in non-specialized stores
- Other retail sale in non-specialized stores
- Retail trade in fruits and vegetables in specialized stores
- Retail trade in meat and meat products in specialized stores
- Retail trade in fish, crustaceans and molluscs in specialized stores
- Retail trade in bread and bakery products and confectionery in specialized stores
- Retail sale of other food products in specialized stores
- Retail trade in cosmetics and personal care products in specialized stores
- Retail trade in non-stationary trade facilities and markets
- Wholesale trade in meat and meat products
- Wholesale trade in dairy products, eggs and edible oils and fats
- Wholesale trade in bakery products
- Wholesale trade of other food products, including fish, crustaceans and molluscs
- Wholesale trade in homogenized food products, baby and diet food
Non-specialized wholesale trade in frozen food
Wholesale trade in perfumery and cosmetic products, except for soap
Wholesale trade of games and toys
Wholesale trade in paints and varnishes
Wholesale trade in fertilizers and agrochemical products

Please note: if you simply indicated these OKVED codes during registration, but do not plan to use them yet, then you do not need to submit a notification.

The procedure for filing a notification is established by Decree of the Government of the Russian Federation of July 16, 2009 No. 584. before starting real work submit two copies of the notification to the territorial unit - in person, by registered mail with notification and a list of the attachment, or an electronic document signed with an EDS.

In the event of a change in the legal address of the seller (place of residence of the individual entrepreneur), as well as a change in the place of actual implementation of trading activities, it will be necessary to inform the department of Rospotrebnadzor about this within 10 days, where a notification was previously submitted. An application for changing information about a trading object is submitted in any form.

Wholesale and retail trade

What is the difference between wholesale and retail? If you think that wholesale is selling in lots, and retail is one-piece, then you will be right, but only partially. In business, the criterion for determining the type of trade is different, and it is given in the law dated 28.12.2009 No. 381-FZ:

wholesale - the purchase and sale of goods for their use in business or for other purposes not related to personal, family, household and other similar use;
retail - the purchase and sale of goods for their use for personal, family, household and other purposes not related to the implementation of entrepreneurial activities.

The seller, of course, does not have the ability to track how the buyer will use the purchased goods, and he does not have such obligations, which is confirmed by the letters of the Ministry of Finance, the Federal Tax Service, court decisions, decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation (for example, dated July 5, 2011 N 1066 / eleven). Given this, in practice, the difference between wholesale and retail is determined by documenting the sale.

For a retail buyer who makes a purchase for personal purposes, a cash or sales receipt is enough, and a business entity must document its expenses, therefore, a wholesale sale is formalized differently.

For registration of a wholesale sale between the seller and the buyer is concluded or, which is more in the interests of the buyer. The buyer can pay by bank transfer or in cash, provided that the purchase amount under one contract does not exceed 100 thousand rubles. The primary document for confirming the buyer's expenses is the TORG-12 consignment note. If the seller works on a common taxation system, you still need to issue an invoice. In addition, when the purchased goods are delivered by road, they draw up a consignment note.

When selling goods at retail, the sales contract replaces the cash register or sales receipt. Additionally, the same accompanying documents that are issued in the wholesale trade (consignment note and invoice) can be issued, although they are optional for retail trade. The mere fact of issuing an invoice or waybill to the buyer does not unambiguously indicate wholesale trade, but there are letters from the Ministry of Finance in which the department considers that the sale, drawn up by these documents, cannot be recognized as retail. To avoid tax disputes, you should not write them out to a retail buyer if he purchases the goods for non-business purposes, he does not need such supporting documents.

When conducting retail trade, it is necessary to comply with the Sales Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 N 55, and in particular, place in a store buyer's corner (consumer). This is an information stand located in a place accessible to the buyer.

The following information should be in the buyer's corner:

A copy of the certificate of state registration of an LLC or individual entrepreneur;
A copy of the sheet with OKVED codes (be sure to indicate the main type of activity, if there are many additional codes, then they are indicated selectively);
A copy of the alcohol license, if any;
A message about the prohibition of the sale of alcohol to persons under 18, if the store sells such products;
Book of complaints and suggestions;
Consumer Protection Act (brochure or printout);
Sales rules (brochure or printout);
Information about the features of servicing privileged categories of citizens (disabled people, pensioners, participants in the Great Patriotic War, etc.);
Contact details of the territorial division of Rospotrebnadzor, which controls the activities of this store;
Contact details of the head of the organization or individual entrepreneur who owns the outlet, or a responsible employee;
If the store sells goods by weight, check scales should be placed next to the buyer's corner.

All retail outlets, including markets, fairs, exhibitions, must have a buyer's corner. Only in the case of retail trade, you can limit yourself to the seller's personal card with a photo and indication of the full name, registration and contact information.

And the last - about the choice of the tax regime in the implementation of trade. Keep in mind that only retail trade is allowed in modes and, and to work within the framework of the simplified taxation system, you must comply with the income limit - in 2020 it is 150 million rubles per year.

Retail trade and UTII

UTII is a tax regime in which not actually received income is taken into account for taxation, but imputed income, i.e. supposed. For retail properties, the tax is calculated based on the area of \u200b\u200bthe store. For small shops that only sell retail, this regime turns out to be fairly fair, including taking into account the interests of the budget.

But if, for example, 30 sq. m to conduct wholesale trade, then the turnover of such a store can be more than one million rubles per day, and the tax will be negligible. It would be incorrect to apply to wholesale trade the same components of the tax calculation formula as for retail trade, both in relation to other taxpayers and to replenish the budget. That is why tax inspectorates always make sure that UTII payers do not substitute wholesale retail trade. How do tax authorities come to the conclusion that instead of retail trade, the UTII payer conducts wholesale trade?

1. Wholesale trade is formalized by a supply agreement, therefore, if the imputed tax payer concludes such an agreement with the buyer, then the sale will be unambiguously recognized as wholesale, with the corresponding additional taxes on. But even if the contract is called a retail sale and purchase agreement, and it provides for a certain range of goods and the time of their delivery to the buyer, then such trade is also recognized as wholesale. This position is expressed in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04.10.11 No. 5566/11.

In general, a retail sales contract is a public contract, and its conclusion does not require a written document, but a cash register or sales receipt is sufficient. If the buyer asks you for a written purchase and sale agreement, explaining that he wants to take these costs into account in his costs, then this is the use of the goods for business purposes, which means that the UTII payer, entering into such an agreement with the buyer, runs the risk of being subject to additional taxes and fines.

2. The main criterion for the separation of wholesale and retail trade, as we have already found out, is the ultimate purpose of using the purchased goods by the buyer. Although the seller is not obliged to track the further use of the goods by the buyer, there are such goods whose characteristics unambiguously indicate their use in entrepreneurial activity: retail, dental, jewelry and other equipment, cash registers and check-printing machines, office furniture, etc.

In addition, article 346.27 of the Tax Code of the Russian Federation provides a list of goods, the sale of which is not recognized as retail trade permitted on UTII:

some excisable goods (cars, motorcycles with a capacity of over 150 hp, gasoline, diesel fuel, oils);
food, drinks, alcohol in catering facilities;
trucks and buses;
special vehicles and trailers;
goods according to samples and catalogs outside the stationary trading network (online stores, mail catalogs).

3. In some cases, tax inspectorates conclude that trade is wholesale, only by the category of the buyer - individual entrepreneur and organization. This conclusion is refuted by the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 5, 2011 N 1066/11 and some letters of the Ministry of Finance: “... entrepreneurial activity related to the sale of goods for cash and non-cash payments to legal entities, individual entrepreneurs, carried out within the framework of retail purchase and sale, can be transferred to the taxation system in the form of a single tax on imputed income. "

As for such budgetary institutions as schools, kindergartens, hospitals, then in relation to them trade can be recognized as wholesale not on the basis of the use of purchased goods in business, but on the basis of supply contracts. So, the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of October 4, 2011 No. 5566/11 left unchanged the court decision, according to which an individual entrepreneur at UTII, who delivered goods to schools and kindergartens, recalculated taxes according to the general taxation system. The court upheld the opinion of the tax inspectorate that "the sale of goods by an entrepreneur to budgetary institutions belongs to wholesale trade, since it was carried out on the basis of supply contracts, the goods were delivered by the transport of the supplier (entrepreneur), invoices were issued to buyers, payment for goods was made to the account of the entrepreneur."

4. The method of payment - cash or non-cash is not an unambiguous indication of the wholesale trade. The retail buyer has the right to pay the seller both in cash and by credit card, and by transfer to the current account. However, payment by bank transfer to the seller's account is often assessed as indirect evidence of wholesale trade.

Thus, it is safest for UTII payers to adhere to the following points when selling goods:

Not to conclude a written sales contract with the buyer, but to issue a cash or sales receipt;
Sell \u200b\u200bthe product on the premises of the store, and not by delivering it to the buyer;
Not to issue an invoice and delivery notes to the buyer;
Accept cash or card payments.

If your customers include not only ordinary individuals, then it is easier to work for. In this case, you do not run the risk of getting a recalculation of taxes according to the general taxation system.

Responsibility for violation of trading rules

Here is a list of the most common trade violations, with an indication of the amount of possible sanctions.

Violation	Sanctions	Article of the Administrative Code
Failure to provide notice	from 10 to 20 thousand rubles for organizations from 3 to 5 thousand rubles for the manager and individual entrepreneur
Submission of a notification with false information	from 5 to 10 thousand rubles for the manager and individual entrepreneur
Lack of a consumer corner in a retail store and other violations of the Trade Rules	from 10 to 30 thousand rubles for organizations from 1 to 3 thousand rubles. for the manager and individual entrepreneur
Lack of a license for licensed activities	from 40 to 50 thousand rubles for organizations additionally, confiscation of products, production tools and raw materials is allowed
Violation of licensing requirements	warning or fine
Gross violation of license requirements	from 40 to 50 thousand rubles for organizations or suspension of activities up to 90 days from 4 to 5 thousand rubles for the manager and individual entrepreneur
Sale of goods of inadequate quality or in violation of statutory requirements	from 20 to 30 thousand rubles for organizations from 10 to 20 thousand rubles for individual entrepreneurs from 3 to 10 thousand rubles for the leader
Sale of goods without, in cases where it is required	from 3/4 to the full amount of the calculation, but not less than 30 thousand rubles. for organizations from 1/4 to 1/2 of the calculation amount, but not less than 10 thousand rubles. for the manager and individual entrepreneur
Sale of goods without specifying mandatory information about the manufacturer (performer, seller)	from 30 to 40 thousand rubles for organizations from 3 to 4 thousand rubles. for the manager and individual entrepreneur
Measuring, weighing, calculating or other deception of consumers when selling goods	from 20 to 50 thousand rubles for organizations from 10 to 30 thousand rubles for the manager and individual entrepreneur
Misleading consumers about consumer properties or quality of a product for marketing purposes	from 100 to 500 thousand rubles for organizations
Illegal use of someone else's trademark, service mark, appellation of origin	from 50 to 200 thousand rubles for organizations from 12 to 20 thousand rubles for the manager and individual entrepreneur
Sale of goods containing illegal reproduction of someone else's trademark, service mark, appellation of origin	from 100 thousand rubles for organizations from 50 thousand rubles for the manager and individual entrepreneur with the confiscation of trade items of materials and equipment used for their production

The essence of the wholesale trade.

Role and functions wholesale trade .

Exchange form wholesale trade .

The essence and content of procurement work.

Purchase of goods at wholesale fairs and wholesale markets.

Types of wholesale enterprises.

Impact of wholesale trade on and retail trade.

Types and forms of wholesale trade.

Analysis of the sale of goods and serviceswholesale enterprises .

Analysis of the implementation of the plan and the dynamics of wholesale trade.

Wholesale is form of relationship between enterprises, organizations in which economic relations for the supply of products are formed by the parties independently.

Wholesale— political parties of the product. More often, productpurchased from a wholesaler is intended for subsequent resale. But also large consumers are not uncommon buyers. product.

Wholesale trade -public benefit activities, including marketing goods to organizations that purchase them for use in their own business or for resale.

Wholesale trade -one of the forms of commodity circulation, through which economic ties are carried out between economic enterprises.

Wholesale trade - purchase and sale of goods in the order of direct links between manufacturers and consumersas well as through wholesale trade enterprises.

Essence of wholesale

Wholesale trade provides services to manufacturers of goods and retail... As a result of its activity, the product approaches the consumer, but does not yet fall into the sphere of personal consumption.

The most important task of the wholesale trade is to systematically regulate commodities in accordance with demand. The objective opportunity to successfully solve this problem is due to the intermediate position of wholesale trade: a significant part of commodity resources is concentrated in it, which allows not to be limited to passive operations, but to actively influence the sphere of production, retail trade and through it - to the sphere of consumption.

Wholesale trade, like no other link associated with the sale of goods, is able to actively regulate regional and sectoral markets due to the accumulation and movement of goods. This direction work and must take a decisive place in all its activities. Wholesale enterprises are called upon to improve the distribution of goods, develop a centralized delivery and circular delivery of goods. Currently, along with the positive in the activities of wholesale enterprises, there are significant shortcomings. Deadlines are often missed supplies goods, contractual obligations are violated in terms of the volume, range and quality of the supplied goods.

From work wholesale trade largely depends on the efficiency of the functioning of the entire national economic complex, the balance of the internal market, satisfaction of the growing needs of people. In the new economic conditions, the sphere of wholesale trade will be significantly expanded. The strengthening of the role of commodity-money relations is associated not only with the development of wholesale trade in consumer goods, but also with the transition to wholesale trade in the means of production. These two forms become the most important channels for the planned movement of material, technical and commodity resources.

The main indicator of the economic activity of enterprises and organizations of wholesale trade is the wholesale turnover. He is sale consumer goods and industrial goods for subsequent sale to the population, as well as supply for off-market consumers and export. Wholesale turnover reflects the transfer of goods from the sphere of production to the sphere of circulation and their movement within the sphere of circulation. Its volume, structure, types and forms of commodity circulation predetermine other important indicators of economic activity.

The main purpose of the analysis of the trading activities of wholesale enterprises is to identify, study and mobilize reserves for the development of trade, improve customer service, and improve commodity circulation.

In the process of analysis, it is necessary to assess the implementation of plans for wholesale turnover and delivery of goods to buyers; study them in dynamics; identify and measure the influence of factors on the development of wholesale trade; study the causes of deficiencies in trade and commercial activities, if any, and develop measures to eliminate and prevent them; determine the strategy and tactics of marketing activities of the wholesale enterprise. The analysis should show how the wholesale in its economic activity takes into account the socio-economic development of the region served, the production capabilities of industrial enterprises and other suppliers, the availability of commodity resources, the volume and structure of the expected receipt of goods from other regions of the republic, near and far abroad.

Wholesale trade covers the entire totality of commodity resources, which are both means of production and consumer goods. In the wholesale trade, the product is purchased in large political parties... Wholesale trade is not associated with the sale of products to specific end consumers, i.e. it allows manufacturers, through intermediaries, to market a product with minimal direct contracts with consumers. On the commodity market wholesale trade is an active part of the sphere of circulation. Therefore, the study of the typology of wholesale enterprises is relevant and provides an opportunity to navigate the industrial market well.

Wholesale trade is an important lever for maneuvering material resources, contributes to the reduction of surplus stocks of products at all levels and the elimination of commodity shortages, and takes part in the formation of regional and sectoral commodity markets. The influence of consumers on producers is increased through wholesale; in turn, the manufacturer himself selects the consumers.

The typology of forms of wholesale enterprises is not characterized by a wide range, although it is of interest as a set of significant elements, each of which has its own organizational and legal characteristics, target orientation and methods of working in the industrial market.

The system of wholesale trade solves the most important issue for any society - employment and employment of the population, who, in connection with the progressive course of structural economic reforms, for the most part find themselves in the position of unemployed.

The current state of the development of wholesale trade requires a solution to such a problem as the formation of elements of the market infrastructure. In the current economic conditions, there is a catastrophic lack of warehouse and retail space. This is due to the fact that the old areas are concentrated in the hands of a few former large state organizations, and they, in turn, dictate inaccessible for merchants high rental prices for these premises. The transport structure is outdated both morally and physically, and there is not enough money to purchase the latest types of mobile transport.

Wholesale trade includes any activity of selling goods and services to those who purchase them for resale or professional use. Wholesale merchants differ from retail in the following characteristics:

The wholesaler pays less attention to incentives, store atmosphere and the location of his store;

The wholesaler deals primarily with professional clients and not with end users;

Wholesale contracts are usually larger than retail contracts in terms of volume;

A wholesaler's trading area is usually much larger than that of a retailer;

Legal regulations and tax policies differ for wholesalers and retailers.

Wholesalers ensure an efficient trading process. A small manufacturer with limited financial resources cannot create and maintain a company for direct analysis of market conditions. Even with sufficient capital, the manufacturer prefers to direct funds for the development of his own production, and not for firm wholesale trade. Wholesalers are almost always more efficient because of the scale of their operations, more business contacts in the retail sector, and specialized knowledge and skills. Retailers dealing with a wide variety of products generally prefer to purchase the entire set of products from a single wholesaler rather than piecemeal from different manufacturers.

So, both retailers and manufacturers have every reason to use the services of wholesalers. With the help of wholesalers, you can perform the following functions more effectively: sales promotion of goods. Wholesalers have a sales force that helps the manufacturer reach many small customers at a relatively low cost. The wholesaler has more business connections. , as a rule, has more faith in the wholesaler than in some distant manufacturer;

Purchases and assortment formation. The wholesaler can select the product and form the required product, saving the client from significant hassle. Breakdown of major political parties into small ones. Wholesalers provide customers with significant cost savings by purchasing goods in wagons, breaking large political parties into smaller ones. Warehousing. Wholesalers store inventory, thereby helping to reduce the associated costs of the supplier and consumers;

Financing. Suppliers finance their customers by providing them with a loan, and at the same time, suppliers, issue orders in advance and pay bills on time;

Risk taking. Taking ownership of the product and carrying costs due to its theft, damage, deterioration and aging, wholesalers simultaneously take on part of risk... Providing market information. Wholesalers provide their suppliers and customers with information on the activities of competitors, about n suppliersx, dynamics prices etc. Management services. Consulting services. The wholesaler helps retailers improve their operations by participating in store layout design, product display, salesperson training, and company accounting and inventory management.

The rapid development of wholesale trade in recent years is due to significant trends in the modern economy:

the growth of mass production of goods at large enterprises remote from the main users of finished products;

an increase in production volumes for the future, and not for the fulfillment of specific orders;

an increase in the number of levels of intermediate producers and users;

increasing the need to tailor products to the needs of intermediate and end users in terms of quantity, packaging and variety.

Transportation. Wholesalers provide faster delivery of goods. They are closer to customers than manufacturers of goods.

Investor encyclopedia. 2013 .

See what "Wholesale" is in other dictionaries:

Wholesale - Wholesale trade in consignments. Most often, a product bought from a wholesaler is intended for subsequent resale. But also large consumers of goods are often buyers. Wholesale is ... ... Wikipedia

Wholesale - See the Wholesale Trade Dictionary of Business Terms. Academic.ru. 2001 ... Business glossary

wholesale - Trade in goods with their subsequent resale or professional use. [GOST R 51303 99] Trade topics ... Technical translator's guide

WHOLESALE - trade in large consignments of goods, sale to wholesale buyers who consume goods in significant quantities or then sell them at retail. It is carried out through a network of wholesale and small-scale wholesale buyers, intermediaries (dealers), at wholesale prices ... Legal encyclopedia

WHOLESALE - WHOLESALE TRADE, part of domestic trade, covering the sale of large consignments of goods by manufacturers to retailers, and means of production to enterprises to consumers of these products. Type of wholesale trade ... ... Modern encyclopedia

WHOLESALE - part of domestic trade, covering the sale of large quantities of goods ... Big Encyclopedic Dictionary

Wholesale - sale of goods for their production use or resale ... Glossary of Crisis Management Terms

WHOLESALE - (wholesaling) Selling goods to distributors, not final consumers. Wholesalers usually deal with larger quantities of goods than retailers: they break up large batches and sell in smaller batches than they buy ... ... Economic Dictionary

One of the main tasks of trade is to ensure the efficient movement of goods from manufacturers to end buyers (consumers). In many cases, such movement of goods cannot be carried out without the participation of wholesale trade, designed to ensure the appropriate accumulation of necessary goods and their movement in space and time.

Usually, wholesale is understood as any activity of selling goods or services for their further resale or industrial use. In this case, both an individual and a company can be a wholesaler. It is only important that the main activity is wholesale.

Main functions of wholesale

The main functions performed by the wholesale trade are:

Collection and processing of information about demand, buyers and offers;

Purchase and formation of a product range. The wholesaler has the opportunity to purchase goods of the widest range in large quantities from different manufacturers;

Selection, sorting and formation of the most acceptable consignments for the buyer. The wholesaler, on the basis of large consignments of supplies, forms small ones, if necessary, carries out their sub-sorting, prepares them, etc .;

Warehousing and storage of goods;

Transportation of goods. Sometimes wholesalers provide direct delivery of goods to their points of sale;

Participation in the promotion of goods to the market;

Distribution of risk. Wholesalers take on the risk of theft, damage and obsolescence of stock;

Financing supplies and sales. This can be either an advance payment for the delivered goods to the manufacturer, or a loan to the seller or buyer;

Provision of consulting services.

The number of listed functions and the level of their implementation depend on what form of wholesale trade is implemented.

Who is the wholesaler?

Wholesale trade can be carried out by both commodity producers and various commercial wholesale companies. Agents and brokers are directly involved in the wholesale trade.

Direct wholesale

Producers carry out direct wholesale trade. They do this when they believe that in this way they can provide the most effective sales policy.

In conditions of direct wholesale trade, commodity producers usually create their own trade branches or trading offices. They can also entrust the wholesale to sales departments.

Trade branches or offices create stocks of the firm's goods and provide the implementation of a wide range of wholesale functions, as discussed above.

Wholesale commercial firms

Commercial wholesalers are independent firms that acquire title to a product for the purpose of resale. Such firms can perform both all the functions inherent in the wholesale trade, which were mentioned above, or some of them. In the first case, we are talking about commercial wholesale firms with full service, and in the second, we are talking about commercial wholesale firms with limited service.

Full service commercial wholesalers

Full service commercial wholesalers perform a specific set of functions inherent in wholesale. Such firms are of two types:

Wholesale firms serving retail trade enterprises;

Wholesale firms serving mainly commodity producers.

The widest and most complete range of services is provided by firms of the first type.

Limited service commercial wholesalers

These wholesalers provide a limited range of services to their suppliers and consumers. Among them are usually distinguished:

Firms that sell restricted goods for cash to retailers. The latter themselves carry out the shipment and transportation of products;

Firms that sell goods for cash and supply them themselves;

Firms that, after receiving orders, find a supplier who directly ships the goods to the consumer;

Firms that supply small quantities of well-known brands of a limited range and charge retailers only for the goods sold;

Producers' cooperatives;

Firms that send out catalogs for limited products and ship them after receiving the order by mail.

Dealers

A dealer can be an individual or a company that is an intermediary in trade transactions for the purchase and sale of goods, securities, currency. Such an intermediary acts on his own behalf and at his own expense. The dealer earns his income from the higher selling price of the goods compared to the purchase price.

Distributors

A distributor is considered to be an independent commercial firm that conducts its business by making bulk purchases from manufacturers for the purpose of resale, primarily for use in the manufacturing process. Distributors, as a rule, establish direct long-term relationships with manufacturers and buyers of products. The relationship between all parties involved in the purchase and sale process is governed by agreements concluded between them. Such agreements, in particular, stipulate the amount of markups (discounts) to the wholesale price of the goods being sold. Due to mark-ups (discounts), the distributor's income is formed and all his expenses are compensated.

Agents and brokers

Agents and brokers carry out certain functions of the wholesale trade without having ownership of the goods they offer for sale.

Manufacturers' agents usually represent several manufacturers whose products are complementary and non-competing. The main purpose of brokers is to bring buyers and sellers of goods together to make deals. Unlike commercial wholesalers, which profit from the goods they own, agents and brokers work for a commission or payment for their services.

The use of agents and brokers allows the manufacturer to increase sales of goods with limited resources and knowing in advance what sales costs he will incur. In addition, qualified sales personnel are involved in the sale of his goods.

Wholesale trade in the Republic of Belarus

The main wholesalers are:

Wholesale bases and various associations (wholesale and distribution, trade and purchase, wholesale and retail) systems of the Ministry of Trade;

District, inter-district, regional and republican bases of Belkoopsoyuz;

Wholesale bases of the work supply system;

Sales departments of large industrial enterprises.

Wholesale trade is also carried out by various commercial firms, trade agents of commodity producers and brokers. However, the participation of the latter in wholesale trade is insignificant.

Main solutions of wholesalers

Wholesalers make a variety of decisions to ensure efficient trading. Among these solutions, the main ones are:

Establishing the target market, i.e. identifying the main group or groups of buyers for whom the offered goods are intended;

Determination of the range of goods that most fully takes into account the interests of both the wholesaler himself and his buyers;

Identification of the most acceptable set of additional services;

Establishing the most acceptable price for the offered goods for both the wholesaler and his buyers;

Ensuring an effective policy for promoting products to the market;

Establishing the best location for a merchant wholesaler.