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Economics, analysis and planning at a trade enterprise. Ed. Solomatina A.N.

St. Petersburg: 2009. - 560 p.

The textbook examines the economic content of a trading enterprise in market conditions, methodological issues of analysis and planning at a trading enterprise, reveals the content of the main indicators of the economic activity of a trading enterprise, methods of their analysis and multivariate planning, which allows justifying the choice of the optimal value. Particular attention is paid to the comprehensive linking of profits, turnover, distribution costs, labor costs, calculation of the need for basic and working capital, the ratio of equity and borrowed capital.

The textbook is intended for students studying trade specialties, graduate students, university teachers and secondary specialized educational institutions, as well as for practical workers of trade enterprises.

Recommended by the Educational and Methodological Association for Education in the Field of Production Management as a textbook for students of higher educational institutions studying in specialty 080502 “Economics and management in trade and public catering enterprises.”

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Size: 5.7 MB

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Content
Chapter 1. The enterprise as the main economic entity of trade in market conditions 9
1.1. Trading enterprise as an organizational and economic system 9
1.2. The essence and functions of a trading enterprise 21
1.3. Organizational and legal forms and types of trading enterprises 28
1.4. Legal framework for regulation trading activities. ... 43
Chapter 2. Theoretical foundations analysis and planning of activities. 53
2.1. Role economic analysis in increasing the efficiency of a trading enterprise 53
2.2. Planning technology and its importance for the enterprise 67
2.3. The importance of indicators in the process of analysis and planning of activities 77
2.4. Planning methods 80
2.5. The system of plans and its place in the economic policy of the enterprise 84
Chapter 3. Trade turnover 99
3.1. Concept, composition of trade turnover and its role in the formation of financial results of an enterprise’s economic activity 99
3.2. Analysis of the volume and structure of trade turnover 104
3.3. Analysis of factors influencing the volume of trade turnover 109
3.4. Calculation of the minimum volume of trade turnover required for break-even operation of the enterprise 116
3.5. Planning the total turnover of an enterprise 118
3.6. Planning of turnover by quarters and months 132
3.7. Planning the structure of trade turnover 135
Chapter 4. Commodity resources of a trading enterprise 146
4.1. The concept of commodity resources 146
4.2. Amount Analysis inventory and turnover 148
4.3. Analysis of goods receipt and efficiency of use of commodity resources 156
4.4. Inventory planning 159
4.5. Merchandise supply planning 171
Chapter 5. Income and profit 176
5.1. Economic content of income and profit 176
5.2. Profit generation mechanism 183
5.3. Main areas of using profits 187
5.4. Taxation of profits 191
5.5. Specifics of taxation of trade enterprises in the field of small business 196
5.6. Analysis gross income 203
5.7. Gross income planning 210
5.8. Profit Analysis 215
5.9. Profitability analysis 226
5.10. Profit planning 229
Chapter 6. Labor resources and remuneration of workers 241
6.1. Labor potential and features of its use 241
6.2. Usage evaluation system labor resources 246
6.3. Labor productivity of workers and its determining factors. . . 252
6.4. Analysis of the number of employees 260
6.5. Analysis of worker productivity 269
6.6. Economic content and functions of wages 281
6.7. Payroll organization 283
6.8. Composition of expenses for remuneration of employees 296
6.9. Analysis of employee compensation costs 299
6.10. Planning of labor indicators and wages 310
Chapter 7. Fixed assets of a trading enterprise 325
7.1. Fixed assets, their essence, composition and structure 325
7.2. Analysis of the condition and use of fixed assets 344
7.3. Reproduction and development of fixed assets 369
Chapter 8. Distribution costs 393
8.1 Economic essence of distribution costs 393
8.2 Analysis of the total amount and level of distribution costs 399
8.3. Analysis of factors influencing the amount and level of distribution costs 403
8.4. Analysis of distribution costs individual articles and expense groups 409
8.5. Methodology for determining distribution costs for individual groups of goods 417
8.6. Planning of distribution costs 424
Chapter 9. Finance of a trading enterprise 441
9.1. Economic content of finance, financial resources and capital of an enterprise 441
9.2. Working capital 446
9.3. Analysis of the state and use of enterprise capital 452
9.4. Assessing the efficiency of using working capital 460
9.5. Analysis of the state and structure of sources of formation of enterprise property 466
9.6. Assessing the liquidity and solvency of an enterprise 472
9.7. Financial stability analysis 481
9.8. Financial planning 491
9.9. Lending to trade enterprises 511
Chapter 10. Comprehensive assessment business efficiency 519
10.1. Systematic approach to the analysis of economic activities 519
10.2. Methodology for conducting comprehensive economic analysis 525

Ministry of Education and Science, Youth and Sports of Ukraine

Sevastopol National technical university

Faculty of Economics and Management

Department of Enterprise Economics

HOME TEST

in the discipline "Economics of a commercial enterprise"

Option No. 9

Completed by: student of group EP-31z

Kirilova M.G.

Checked: Art. teacher

Fedorchenko E.A.

Setting the task

Solving the problem involves two stages.

The first stage is to determine the amount of necessary, possible and resource-supported trade turnover for the planning year. Based on the results obtained, it is necessary to make a decision regarding the amount of planned turnover. To justify planned value turnover should use table 1. Table 2 presents the initial data.

The second stage of solving the problem involves analyzing indicators characterizing the turnover of a retail enterprise in the planning year: one-day turnover, turnover per employee, turnover per 1 sq.m 6 retail space, trade turnover index in current prices, index of physical volume of trade turnover, break-even trade turnover, margin of financial stability.

Table 1 - Conditions for choosing the planned turnover value

RelationshipSituationSolution1. T N< ТР < ТВЕсть необходимое условие получения целевой прибыли.ТПЛ = ТР, принять меры по увеличению ТР2. ТН < ТВ < ТРЕсть необходимое условие получения целевой прибыли.ТПЛ = ТВ или ТПЛ =ТН, принять меры по использованию ТР.3. ТР < ТВ < ТННет возможности получить целевую прибыль.Если можно увеличить ТР, то ТПЛ = ТВ иначе ТПЛ = ТР4. ТР < ТН < ТВТР не позволяет получить целевую прибыль.Если можно увеличить ТР, то ТПЛ =ТН, иначе принять меры по увеличению ТР.5. ТВ < ТР < ТННет возможности получить целевую прибыль из-за низкого спроса.ТПЛ = ТВ, применять marketing activities, diversification, measures to use TR. 6. TV< ТН < ТРНет возможности получить целевую прибыль из-за низкого спроса. Излишний ресурсный потенциал.ТПЛ = ТВ, применять маркетинговые мероприятия, диверсификацию.Table 2 - Initial data

IndicatorsOption91. Fixed costs circulation, thousand UAH 192. Level of net income to turnover, % 753. Level variable costs turnover turnover, %424. Amount of target profit, thousand UAH. 245. Number of sales and operational personnel, people. 26. Output per employee of sales and operational personnel in the previous year, thousand UAH/person. 507. Planned increase output, % 58. Sales volume elasticity coefficient 1.029. Number of population served in the previous year, thousand people 510. Expected population growth, % -211. Average per capita volume of purchasing funds of the population, UAH/person in the previous year in the planning year 1 .29 1.3212. Possible increase in trade turnover due to more complete satisfaction of demand, % 113. Planned working hours per year, days 30014. Retail area, sq.m. 2215. Price index 1.09

Calculations for the first stage

§ required turnover:

= (19 + 24) / (75- 42) * 100 = 130.3 thousand UAH, where

Necessary turnover;

Fixed distribution costs;

Target profit;

Level of net income in trade turnover;

The level of variable costs of turnover.

§ resource-supported trade turnover (calculated according to labor method):

2 * (50- 50*0.05) = 95 thousand. UAH, where

Planned number planning and operational personnel;

Actual labor productivity;

Changes in labor productivity.

§ possible trade turnover (method of elasticity of volume of trade turnover):

1)sales volume elasticity coefficient: Ke = 1.02;

2)possible increase in income of the region's population in planning period: Ign = 0.03;

)possible increase in sales volume in the planning period due to changes in household income: Ipg = Ign * Ke = 0.03 * 1.02 = 0.0306

)possible increase in trade turnover due to more complete satisfaction of demand: 1%

= (95 + ((95 * 0.01)/100) * ((0.0306 + 100)/100)) = 95.009 thousand. UAH, where

Possible trade turnover;

Actual trade turnover (resource-supported trade turnover);

Planned volume of trade turnover;

Possible increase in sales volume due to more complete customer service.

Conclusion: after the calculations we determine that TR< ТВ < ТН (95< 95,009 <130,3), т.е. ТР не позволяет получить целевую прибыль. Решение данной ситуации следующее: если можно увеличить ТР, то ТПЛ = ТВ иначе ТПЛ = ТР.

Calculations for the second stage

§ One-day trade turnover in a plan year is found as the ratio of planned trade turnover to the working time fund:

130300 /300= 434.3 UAH, where

One-day turnover;

Planned turnover;

Working time fund.

§ Trade turnover per employee in a plan year is calculated as the ratio of planned trade turnover to the number of sales and operational personnel:

130300/2 = 65150 UAH, where

Trade turnover per employee;

Planned turnover;

Number of sales and operational personnel.

§ turnover per 1 sq.m of retail space is defined as the ratio of planned turnover to the size of retail space:

130300/ 22 = 6515 UAH/sq.m., where

Trade turnover per 1 sq.m of retail space;

Planned turnover;

Trade area.

§ index of physical volume of trade turnover (If) = index of trade turnover in current prices (It) / price index (Ic)

§ break-even turnover is the necessary turnover without taking into account profit:

130300 - 24000 = 106300 UAH, where

Break-even turnover;

Planned turnover;

Target profit.

§ financial stability margin is a value indicating by how many percent the sales volume can be reduced in order for the company to avoid losses.

= ((24000 - 106300) / 106300) * 100 = -77,4 %,

trade turnover financial stability

Financial stability margin;

Target profit;

Break-even turnover.

The margin of financial stability (safety zone) depends on changes in revenue and break-even sales volume. Revenue, in turn, can change due to the quantity of products sold, its structure and average selling prices, and the break-even sales volume - due to the sum of fixed costs, sales structure, selling prices and unit variable costs.

BIBLIOGRAPHICAL LIST

1)On the Concept for the development of domestic trade in Ukraine: Resolution of the Cabinet of Ministers of Ukraine dated December 20, 1997 No. 1449 // Taxes and accounting. - 1998. - No. 2. - St. 48.

2)On patenting certain types of entrepreneurial activities: Law of Ukraine // Business. - 1999. - No. 21. - St. 34.

)The procedure for carrying out trading activities and the rules for trading services to the population: Approved. Resolution of the Cabinet of Ministers of Ukraine dated February 8, 1995 No. 108 // Business. - 1999. - No. 21. - St. 46.

)Commercial activity in the market of goods and services / Edited by prof. V.V. Apopia, prof. Y.A. Goncharuk. - Lviv: View of LKA, 2001. - 450 p.

)Levi M. Fundamentals of retail trade / M. Levi, B. A. Weitz; Per. from English; Ed. Yu.N.Kapturevsky. - St. Petersburg: Publishing house "Peter", 1999. - 448 p.

)Mazaraki A.A. Economics of commercial enterprise: Handbook. / A.A. Mazaraki, L.O. Ligonenko, N.N. Ushakova - K.: View. Khreshchatyk, 1999. - 796 p.

)Petrov P.V. Economics of commodity circulation: Textbook. for universities / P.V.Petrov, A.N.Solomatin. - M.: INFRA-M., 2001. - 220 p.

)Raitsky K.A. Economics of Enterprise: Textbook. for universities / K.A. Raitsky. - 2nd ed. - M.: Information and implementation center "Marketing", 2000. - 696 p.

)Shchur D.L. Basics of trading. Retail trade: Handbook for managers, chief accountants and lawyers / D.L. Shchur, L.V. Trukhanov. - 2nd ed., revised. and additional - M.: Publishing house "Delo and Service", 2000. - 704 p.

)Economics and organization of activities of a trading enterprise: Textbook. allowance / Under general ed. A.N. Solomatina. - M.: INFRA-M., 2000. - 295 p.

)Economics of trade: Textbook. for bargaining Universities / B.A. Solovyov, L.A. Alkevich, V.I. Androsov, etc.; Hand. auto team B.A. Solovyov. - M.: Economics, 1990. - 414 p.

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To pose the question. Strategic planning of commercial activities. Current planning. Monitoring the implementation of plans

To posing the question

Planning the economic activities of a trading enterprise should contribute to the effective implementation of the new economic situation. The development of a full-fledged market and the privatization of property sharply intensify the processes of self-government of enterprises, which radically changes the essence of planning.

Refusal of traditional planning for the development of trade as a sector of the national economy does not mean curtailment of planned work at enterprises, firms, and corporations. Planning is one of the three main elements of an enterprise management system, which also includes management organization and control.

At its core, an enterprise business plan is a type of program designed for time planning of actions aimed at achieving certain goals. The program should also set out activities to begin preparing to take advantage of future opportunities or address future imbalances. In the figurative expression of W. Stanton and C. Futrell, “planning is the study of the past to decide in the present what to do in the future.”*

Due to the absence of the need to strictly fulfill the planned targets set “from above,” planning can be represented as a process of consistent adjustment of plans. This means that decisions related to the future must be related to constantly updated information about the results of business activities and adjusted accordingly (Figure 4.1).

Rice. 4.1. Adjustment of business plans

An important distinguishing feature and advantage of a planning system focused on functioning in conditions of market uncertainty is its flexibility, i.e. ability to immediately respond to:

emerging deviations from established relationships with the external environment;

emergence of new opportunities;

changing the situation within the enterprise.

In other words, a plan is only a tool for monitoring the gradual achievement of set goals. The head of the enterprise can adjust the plan if favorable conditions arise for achieving goals in another, less burdensome way.

The concept of target management determined the content of the plan system and the target approach to organizing planning. In general, a schematic diagram of the system for planning the economic activities of trading enterprises and their associations is presented in Fig. 4.2.

It follows from the figure that the components of the strategic planning system are two interrelated types of planning: program-target and current.

Strategic planning of commercial activities

Concept

Strategic planning is the starting point of planning work and is of paramount importance for determining the content of programs and plans for the enterprise. This type of planning has become widespread in countries with developed market economies.

There are many definitions of strategic planning. American scientists J. Steiner and J. Miner understand this process as “defining the long-term goals and objectives of the corporation, adopting a course of action and allocating the resources necessary to achieve these goals.”* Employees of the Institute of the Future (USA) consider strategic planning as “time-consistent a set of decisions aimed at achieving specially designated goals."** In the review "Strategic planning in firms in capitalist countries" the following definition is given: "Taking into account possible future changes in current decisions, determining the directions of activities of organizations and ways to create future generations of goods and services, and also policies that ensure the achievement of the organization's goals."*** A. Dubrin, R. Ireland and J. Williams, the authors of the fundamental work on management, call strategic planning "the process of allocating resources to achieve the company's current and future goals and objectives in the conditions rapidly changing and competitive business environment." **** F. Kotler understands strategic planning as "the managerial process of creating and maintaining a strategic fit between the goals of the company, its potential capabilities and chances in the field of marketing."

Despite significant differences in the above definitions, they have two common central points:

long-term orientation of strategic planning;

the presence of a specific goal(s).

Based on the methodology of program-target planning and taking into account the peculiarities of the economic conditions created by market relations, we will understand by strategic planning the determination of the strategic goal for the development of a trading enterprise based on a forecast of its capabilities and changes in the external environment, as well as the development of an action program to achieve this goal .

The main objectives of strategic planning are:

• * determining the purpose of the enterprise;
• * analysis of alternative strategies to achieve it and selection of preferable ones in terms of the efficiency of using available resources and implementation time;
• * development of a block of targeted programs aimed at achieving the established goal;
• * drawing up current plans as stages of movement towards a strategic goal in specific market conditions.

Enterprise development goal

The strategic goal for the development of a trading enterprise may be of a qualitative nature, but for practical work the need for its subsequent expression in quantitatively defined goals, which must be specific, realistic and interrelated, is obvious. Quantitatively defined goals serve as criteria for assessing the performance of an enterprise and its efforts to achieve a strategic goal.

The reality of goals presupposes that they are conditioned by the availability of potential resources. Therefore, the process of defining goals is iterative in nature, bringing the goals closer to potential opportunities. In turn, the convergence of current opportunities with potential ones is carried out with the help of targeted programs.

When formulating a strategic goal, it would be wrong to assume that the goal of an enterprise in market conditions can only be to obtain maximum income. Of course, this indicator will be of predominant importance, but movement in a given direction at each stage of enterprise development is determined by temporary goals: conquering a certain share of the local market, creating a favorable impression among the population about the enterprise, forming a permanent contingent of buyers, etc.

For many years, the work of all links from enterprises to the industry as a whole was assessed on the basis of achievements in the field of increasing the volume of trade turnover, i.e. we were dealing, in marketing terminology, with the “sales concept.” Currently, the development of the country's economy is based on market laws. Conditions are created under which it is possible to realize the goals of the enterprise, while having stable commercial success, only through the most complete satisfaction of the needs and demands of consumers.

The planning process is shown in Fig. 4.3.

Rice. 4.3. Planning process

The starting point of strategic planning is analytical work. At this stage, not only the existing trends are studied, but also forecasts for the development of the main factors that determine the results of the enterprise’s activities are developed.

A general assessment of the economic situation is made based on the following indicators:

changes in real incomes of the population;

inflation rates;

state of the consumer market;

dynamics and structure of export-import of goods;

market conditions for non-food products;

food market conditions, etc.

In addition, it is necessary to conduct a number of special studies of the state and prospects for the development of the local consumer market, which is within the sphere of interests of the enterprise. Of primary importance is the determination of the potential market capacity, consumer preferences, and competitive environment.

Another important aspect of the analysis is the assessment of resource capabilities, both from suppliers of production components (primarily consumer goods) and from the enterprise itself. The resource capabilities of an enterprise are mainly determined by its financial condition, personnel potential and the level of development of its material and technical base.

In some cases, a significant role is played by:

spatial resources (the nature of sales floors, warehouses and other production facilities, features of the territory around the enterprise, the state of communications and other expansion opportunities);

resources of the organizational management system (flexibility of the management system, speed of management influences);

information resources (availability of information about suppliers, competitors, financial structures, potential buyers, the enterprise itself; opportunities to expand information, increase its reliability).

Since, as already indicated, the presence of competition is a mandatory element of market relations, when determining the main goal and choosing a strategy for achieving it, the influence of competitors on the results of the enterprise’s activities should be taken into account. This influence can manifest itself in two ways:

on the one hand, there is the possibility of cooperation, for example, in agreeing on the profile of enterprises and their focus on a specific market segment;

on the other hand, one cannot ignore the possibility of strengthening the market positions of competitors by improving the level of customer service, introducing new effective technologies for promoting goods to the market, obtaining cheaper sources of resources, etc.

The final stage of the analysis is to study the possibility of increasing the efficiency of economic activity, i.e. improving the relationship between results and costs: assessing the labor productivity of sales floor employees, the degree of use of retail space, the rational use of warehouse and office space, the size of distribution costs by item of expense, the profitability of each assortment item, the effectiveness of material incentives for employees.

The indicated areas of analysis reflect the general approach to planning the economic activities of trading enterprises in the transition period. Determining the specific content of analytical work for a hypothetical enterprise is as impossible as finding two enterprises with identical operating conditions. The marketing department, the presence of which in large enterprises is necessary, can provide great assistance in the field of both methodology and special research. Small enterprises solving the issues under consideration can turn to specialized consulting firms or hire graduates of trade faculties of higher educational institutions.

The next stage of strategic planning, after analyzing the goals and choosing strategies for achieving them, is the development of target programs containing activities that make it possible to practically implement a specific activity strategy. The number of programs simultaneously implemented at the enterprise, as experience shows, should not exceed 3-5.*

* The specific number of programs is largely determined by the volume of economic activity of the enterprise, the complexity of its management structures, the ability to attract the necessary resources to implement the programs, the qualifications of personnel and the degree of identification of their personal interests with the interests of the enterprise.

Most often there is a need to develop programs related to increasing profitability, carrying out technical re-equipment, creating an automated accounting and management system, and improving customer service technology.

The procedures for creating target programs are discussed in sufficient detail in the existing literature.* Despite some differences in these procedures, they have in common: a description of the enterprise; quantitative assessment of expected results, required resources and, on this basis, ranking of activities; temporary assessment of the implementation of activities; composition of performers indicating those responsible for specific areas of work; organization of control.

A special place among targeted programs is occupied by the so-called situational programs, the presence of which is due to the uncertainty of economic processes during the formation of market relations. Such programs are developed taking into account the likelihood of a particular predicted situation occurring. In other words, you should have a package of programs, the beginning of implementation of which is the enterprise’s response to significant changes in the external environment or operating results (a decrease in the profitability of the enterprise below a certain level, an increase in prices by individual suppliers above the established limit, etc.). Creating situational programs, of course, requires costs, but a rational decision made in a timely manner, and most importantly, its practical implementation, is an important factor of success in the market and a reliable guarantee of maintaining and strengthening economic positions.

Current planning

The purpose of current planning is to establish short-term goals of a trading enterprise and tactics for achieving them. It is carried out through a set of interrelated plans and serves for the operational management of the economic activities of the enterprise, aimed at realizing the goals of the strategic plan, taking into account the conditions prevailing before the start of the planning period.

Current plans are a tool for flexible continuous response to possible changes in the parameters of the influence of the external environment, for example, demand. Continuity of planning is ensured by quarterly preparation of a plan for the next 12 months.

The main sections of the comprehensive current plan are:

commodity turnover plan indicating enlarged groups of assortment items;

commodity supply plan;

distribution cost plan;

financial plan.

In large enterprises, each division often independently determines the parameters of its economic activities, if no additional resources are required. Plans are developed based on the development goals of the enterprise. Influence on the part of the governing body can only manifest itself, say, in establishing a minimum level of profitability. The exception is cases when the activities of a unit have a direct impact on the results of the work of other units. Thus, the plans of the purchasing department should be drawn up taking into account the requests of the sales departments.

Business activity plans are developed based on a fairly wide range of indicators, among which the key indicators that contribute to the achievement of the enterprise’s goals are determined. However, any enterprise, regardless of the goals of the program, needs to plan indicators that characterize the effectiveness of business activities.

These key indicators include:

balance sheet profit per ruble of invested funds (sum of fixed, working capital and circulating funds);

balance sheet profit per average employee;

the size of distribution costs as a percentage of gross trade turnover.

Second-level planning indicators include:

volume of trade turnover;

structure of trade turnover in physical units of measurement according to the main assortment groups for a given enterprise;

gross income;

structure of distribution costs;

volume of trade turnover per employee of a trading group.

Indicators of the third level characterize the implementation of subprograms for the development of the material and technical base, improvement of services, the formation of human resources, etc. For example, the activities of the subprogram for the development of the material and technical base reflect the following indicators: the size of the retail space, the number of units of installed equipment of various types, the number of branches. The structure and content of third-level indicators depend on the specific objectives of both current plans and target programs of the enterprise.

Let us emphasize that we are talking about planned indicators. The amount of information required for analytical work is at least an order of magnitude larger.

The general current planning algorithm includes the following stages:

• * analysis of information on budget implementation for the previous period (month, quarter, half year, year);
• * preparation of the first version of the plan for a trade organization (corporation, enterprise) based on reference indicators;
• * preparation of preliminary plans for structural units;
• * assessment of plans of divisions in terms of their compliance with the plan of the organization, if necessary, linking individual parameters and adjustments;
• * drawing up the final plan and programs;
• * preparation of financial budgets.

Monitoring the implementation of plans

The control process is an integral tool for the implementation of target programs and current plans. According to the figurative remark of G. Kunz and S. O. Donnell, “planning and control are inseparable, they are Siamese twins in management.” * Control should not be considered as an isolated function of managing the planning process with clear boundaries, since it is inherent in all management activities.

The control system allows:

determine the actual results of the enterprise;

timely adjust the content of activities to achieve planned targets;

identify weaknesses in business activities;

evaluate development alternatives;

set the degree of achievement of goals.

The control system is created simultaneously with the development of programs and current plans and is their integral part.

An effective control system presupposes the targeted nature of its organization. Since in the hierarchy of management of a trading enterprise three levels can be distinguished, which have fairly clear boundaries: operational, tactical and strategic, three similar levels should be distinguished in the control system. The organization of the control system is shown in Fig. 4.4.

Rice. 4.4. Organization of control over the implementation of target programs and current plans

Operational control should be focused on assessing compliance with planned targets with the actual results of the enterprise: the volume and structure of turnover, the state of current inventories, labor productivity, efficiency of equipment use, etc.

Tactical control, higher in the management structure, involves assessing deviations in the fulfillment of one’s contractual obligations, fluctuations in the regional consumer market, changes in the activities of competitors, compliance of employee productivity with the best enterprises of a similar type and profile, etc.

The highest level of control is strategic, designed to compare the strategic goals of an enterprise with the possibility and feasibility of achieving them, taking into account the prediction of the future state of the external environment, understood in a broad sense (foreign policy of the state, its economic policy, demographic situation, changes in income and expenditure structure of the population , national economic and industry conditions, transformation of the psychology of consumer behavior, etc.).