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Profit reflects the result of the whole enterprise performance (sales volume, work efficiency, level of costs etc.). Sales profit is calculated based on the planned (taxes paid to federal and local budgets) and unplanned (fines, penalties, forfeits, losses reducing operating profit) costs.

To characterize the economic efficiency and in order to carry out a comparative analysis the level of profit which characterizes its profitability is used besides the absolute profit value.

Trade organization profitability ratio includes a number of components.

1. Profitability of sold product equal to the ratio of profit on sales to revenue from its sales (without VAT).

2. Overall profitability is the ratio of gross profit to revenue from sales (without VAT).

1. Profitability of sales on net income is defined as the ratio of net profit to revenue from sales (without VAT).

2. Profitability of individual types of product is equal to a ratio of profit on sales of this type of product to its sale price.

Qualitative indicators of organization commercial work efficiency are considered calculation expenses being the costs for carrying out commercial activities that represent costs for carrying out trade activities expressed in monetary form.

There are also pure costs of circulation being the costs associated with carrying out purchase and sale processes. This indicator shows economical efficiency of the commercial activity used as comparison.

Let’s consider the profitability performance profile enabling investors to assess the potential income.

Return on equity is calculated as the ratio of net profit to equity capital (on the basis of this indicator you can define the period of investment return payback).

Return on assets is equal to the ratio of balance profit to total assets (the indicator helps you assess the efficiency of total investments through financial sources).

Profitability of trade enterprise production facilities is defines by the ratio of sum (gross, net) and average cost of fixed and inventories multiplied by 100.

Current cost efficiency can be determined by the level of profitability calculated by the ratio of the sum of profit on sales of goods to the sum of the circulation costs. The indicator determines the efficiency of trade commodity transaction.

Labour force utilization efficiency can be determined as well (showing the amount of earned profit per one employee). This indicator is calculated as the ratio of the balance profit to the average number of workers.

Calculation of the earned profit amount per 1 square meter of the shop area (the ratio of profit on sales of the goods to the size of the enterprise shopping area) defining rational use of shopping area will enable increasing profit margin.

Using the above mentioned economic efficiency indicators the economic assessment can be given for the enterprise.

Speaking, about factors of trade enterprise efficiency and competitiveness at the present stage of the market economy one cannot but take into account the influence of the household income on the dynamics of trade.

The volume of retail trade is one of the most important macroeconomic indicators. Through its amount and dynamics the level of economic stability as a whole can be defined as well as social standard of living and economic growth prospects. At the same time such negative features as inflation, deflation or reduction in production lead to significant indicator change. However, the trade is affected by an economic crisis less than other sectors as it provides population with articles of prime necessity. Increase of revenues from product sales of a low price category allows compensation of losses from reduction of consumption of upper price segment goods in conditions of the crisis.

Despite the minimal impact of economic instability on the trade sector, the reduction of investments and slowdown the rates of the sector development have become the main adverse consequences of the economic crisis for the trade sector in Russia. Construction of new trading facilities is being reduced significantly. Reduction of investments and rates of construction of trade infrastructure facilities slowed down the growth of provision the Russia with modern sales areas as well as decelerated the growth of trade companies’ efficiency and the growth of service quality in trade, thus having increased the risk of overpricing in regions.

It may be concluded from the above that the calculation and analysis of the indicators of trade enterprise operation efficiency, identification of competitive advantages will enables the enterprise strengths and weaknesses to be detected, costs to be reduced, net profit to be increased. Trade turnover positive dynamics of trade turnover will ensure providing a number of factors such as smooth internal work of the organization management, store location, format, assortment range and stability, quality of service, etc. Trade enterprises capable of successfully functioning in modern conditions of Russian economic development will both ensure the satisfaction of population demand and provide the positive dynamics for development of the market economy in the country.

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