UDC 338.27

Bakhireva A.A.¹ (Rubtsovsk, Russian Federation) – isakova@rb.asu.ru; Ovsyannikova A.V.¹ (Rubtsovsk, Russian Federation) – suhova@rb.asu.ru; Vorozhbit E.G.¹ (Rubtsovsk, Russian Federation) – vorozhbit@rb.asu.ru; Vyskrebentseva A.S.¹ (Rubtsovsk, Russian Federation) – vas@rb.asu.ru

¹Altai State University

Abstract. The theoretical developments of improving the methodology the planning retail turnover are presented in the article. The importance of retail trade is due to the fact that it is the most important economic category and reflects the level of satisfaction of consumer demand. Retail trade is a type of entrepreneurial activity that provides the economy with a lot of jobs, is budget-forming and occupies a leading position in terms of contribution to GDP. However, high dynamism and extreme uncertainty of environmental factors significantly reduce the reliability of planned retail trade indicators. The issues of developing methods for planning retail turnover that meet the challenges of our time are becoming particularly relevant. To solve this problem, the authors proposed a two-dimensional classification of retail turnover. The primary sign of differentiation is the level of satisfaction of consumer demand by retail turnover in the context of planned product groups. A secondary sign of differentiation is the elasticity of demand for goods by income. In the context of the macrogroups obtained in this way, a planning toolkit is proposed. Thus, in conditions of uncertainty, the classification of retail turnover seems relevant and necessary, taking into account the ability of a trade organization to satisfy consumer demand with available inventories and the dependence of turnover on consumer incomes, the use of appropriate planning tools. This will ensure not only the reliability of the plan’s indicators, but also the ability to dynamically manage the risks of not achieving them, create conditions and reasonable confidence in the implementation of the plan.

Keywords: trade organization, retail turnover, analysis, classification, demand satisfaction, elasticity.

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For citation: Bakhireva A.A., Ovsyannikova A.V., Vorozhbit E.G., Vyskrebentseva A.S. Improving the methodology of planning retail turnover: theoretical aspects. CITISE, 2024, no. 2, pp. 7-16.