Features Of Accounting In The Trade Organization Possessing The Separate Units

This article considers specific features of the regional wholesale trade, causing exclusive approaches to accounting and reporting trade organization in the presence of geographically separate units. Direct delivery of goods, especially the food segment, to retail outlets from the supplier's warehouse is economically feasible and effective at a distance of no more than 150-200 km, for long-distance deliveries it is necessary to create separate warehouses in the respective remote sales region. In addition, with the expansion of the sales territory, the marketing support of trade (merchandising, promotions, tasting, etc.) is complicated, which requires the creation of additional regional "exclusive trading teams" (ETT) and, accordingly, a system of motivation and control of its activities. The solution of these problems becomes possible when creating territorially isolated units of various formal and legal status.