The cost management system of the trade organization

The article substantiates the cost management system of the trade organization. The primary goal of managing a trading company’s value is to boost net profit. This requires increasing revenue and optimizing trading costs in terms of both quantity and structure. The load factor serves as a tool to assess the relationship between these factors. A decline in this factor signals a loss of economic advantages, which may result in reduced assets or increased liabilities, ultimately lowering the company’s capital. It was found that reserve leverage indicators and the ratio of reserves to payments complement the process of assessing the efficiency of capital use. They can be used to determine the propensity of a trading company’s profits to decrease under the influence of overspending reserves. It has been proven that the most effective strategy for a trading company is a renewal strategy that requires improvement of the sales system, staff motivation and corporate reporting. Based on the assessment of sales elasticity, we proposed a new management system based on the allocation of sales channels and an integrated system by levels. In order to boost sales, the incentive mechanism for staff was supplemented with cost indicators and motivational indicators, which are adjusted when calculating the variable part of the salary.