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.

Авторы
Yakovenko V.S.1 , Malinovskaya N.V. 2, 3 , Belenov O.N.4 , Kostyukov K.I.5 , Batchaeva F.M.1
Издательство
Research Journal of Pharmaceutical, Biological and Chemical Sciences
Номер выпуска
3
Язык
Английский
Страницы
819-823
Статус
Опубликовано
Том
9
Год
2018
Организации
  • 1 Stavropol State Agr Univ, Zootekhnicheskiy Lane 12, Stavropol 355017, Russia
  • 2 RUDN Univ, Miklukho Maklaya Str 6, Moscow 117198, Russia
  • 3 Financial Univ Govt Russian Federat, Leningradsky Prospekt 49,GSP 3, Moscow 1259933, Russia
  • 4 Voronezh State Univ, Univ Skaya Pl 1, Voronezh 394018, Russia
  • 5 Moscow Pedag State Univ, M Pirogovskaya Str 1-1, Moscow 119991, Russia
Ключевые слова
features of the trading activity in the regional distribution; accounting and reporting in the trade in the presence of the separate divisions; trade holding
Дата создания
19.10.2018
Дата изменения
19.10.2018
Постоянная ссылка
https://repository.rudn.ru/ru/records/article/record/7477/
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