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Being influenced by the same difficulties by which all production sphere is influenced, ORS in process of the opportunities at continued support and the help of the management of office of the railroad continues to strengthen and develop the directions connected with release of consumer goods.

The received sum is compared to the actual sum of distribution costs. Comparing the corrected sum of distribution costs with planned, we receive a deviation of distribution costs due to change of volume of commodity turnover.

relations, safety of inventory items, implementation of the plan for work, salary, profit and profitability. It is also urged to promote carrying out the most strict regime of economy, decrease in material, labor and monetary inputs, identification of internal reserves and opportunities, introduction and implementation of the principles of self-financing in each trade organization.

To organize the account on means of transport which is necessary for the analysis and the solution of transport tasks at the interindustry level. This information is necessary for governing bodies for making decisions on use of this or that type of transport in relation to the region of delivery of freight.

The electric power, water supply, fuel therefore it is possible to reach decrease in an overexpenditure under this article by economical use of these resources belong to the other material and equated to them expenses.

ORS - one of the oldest organizations of the city also has shabby buildings on which repair a large number of means is required at the order. Ways of decrease in expenses under this article, in my opinion, this use of less expensive construction and facing material, and also elimination of idle times when carrying out repair work.

commodity turnover of a share of own goods that is the perspective and real direction in development of the enterprise. This line in a certain degree is confirmed also by quite substantial increase of tariffs and duties on the imported food and industrial import goods. That inevitably caused new increase of retail prices and reduced volumes of the foreign trade purchases of goods.

means. During the economic analysis validity and reality of plan targets, extent of use of internal reserves and opportunities come to light by drawing up and performance of these tasks.

The analytical accounting of distribution costs gives the detailed characteristic under articles that is necessary for operational management and control, and also implementation of actions for optimization of distribution costs, to strengthening of a regime of economy and increase of profitability.

Change of commodity turnover and labor productivity have impact on fund of compensation except number and an average salary. For separate division of measurement of influence of these factors enter two following indicators:

Requirements of today expeditious possession of a situation on a sales market, pro-readability of results, possibility of their regulation. These requirements it is possible will execute only further improvement of the accounting of distribution costs by a computerization and a choice of optimum option of its complex programming.

mass of a product or deterioration of such product. Reduction of commodity losses in the sphere of the address promote: integration of trade enterprises, equipment by their refrigerating appliances, expansion of trade in goods of industrial packaging, decrease in excess commodity stocks and acceleration of turnover of goods, increase in transit unloadings and purchase of goods at local producers, decrease in the general commodity turnover of specific weight of foodstuff.

Not to allow formation of excessive and unnecessary commodity stocks, for this purpose it is necessary to conduct an operating control behind a condition of commodity stocks by which results it is necessary to be guided strictly when vising documents for purchase of material values.

Dining rooms expand the range, increase labor productivity, it is rational and with the maximum return use the equipment. They conduct expanded purchases of fruit and vegetable products and other goods, vary types of service, reduce distribution costs and eventually earn profit, and without grants.