Аудит ассортимента как инструмент управления ассортиментной политикой торгового предприятия

The process of auditing the assortment of trade companies as a tool for managing the assortment policy is considered in the article. The authors study the conceptual apparatus, propose the principles on which assortment audit is based, identify goals of assortment audit and methods of collecting information for the audit. Assortment audit in the framework of a trade audit is usually understood as research aimed at a comprehensive analysis of the assortment, availability and stocks of goods, their cost, as well as the pricing policy of competitors. This type of research is currently in demand due to the fact that purchasing power is simultaneously affected by many factors, each of which must be carefully monitored and controlled. Assortment audit can be carried out both by specially created departments within the company, and with the help of third-party companies. In the course of the study, the authors propose a comprehensive multistage approach to auditing the assortment of a retailer, which is necessary to optimize the product and price offer. The authors also conduct a survey of trade companies in order to identify the features of the assortment audit depending on the size of the company and its influence on the assortment policy. Depending on the size of the company, the possibilities of using the assortment audit as a tool for forming an assortment policy vary, however, based on the results of the assortment audit, a number of documents are adjusted or developed at all enterprises, including a procurement plan, a sales plan, a plan for changing an assortment, a pricing policy, and an assortment policy.