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- Title
ПО ВЪПРОСА ЗА АНАЛИЗА НА АСОРТИМЕНТА И АСОРТИМЕНТНАТА СТРУКТУРА НА ПРОДУКЦИЯТА
- Authors
Иванова, Росица
- Abstract
In 2015, the world leaders adopted the UN Sustainable Development Programme whose goals comprise accelerated economic development, eradication of poverty, defense of human rights, ensuring prosperity for all and protection of the Earth. The achievement of these goals requires a new model of integrated development of the social market economy, democratic governance, social justice and environment protection. Industrial enterprises’ sustainable development suggests and requires objective symbiosis between the economic, social and environmental development of their business. One of the factors for attaining sustainability of enterprises’ economic development is the range of the products they offer. The issue of the sold product range structure is a milestone in the course of enterprises’ activity. It is topical at all phases and stages of their development due to the following reasons: 1) Changes in the product range have direct impact on the dynamics of both productions cost and net sales. 2) Changes in the product range have immediate impact on the gains from sale of products in terms of its calculation as a difference between net sales and cost of sold products. 3) Gains from sale of products is a factor that directly affects the net sales-based rate of return (return of sales or marketing efficiency). Therefore, changes in the product range also affect the changes in the return of sales. 4) Through the net sales and the full cost of products, the changes in the product range have impact also on the dynamics of enterprise’s total revenue and expenses. 5) Through the gains from sale that has the biggest relative share in the enterprise’s profit, the changes in the product range also affect the dynamics of its accounting, and book profit, respectively. Such connection is also evident due to the manner of calculation of the profit as a difference between the amount of revenue and the amount of expenses of the enterprise. 6) Return of sales is a factor that has impact on the dynamics of the rate of return of enterprise’s production capital. Thus, through the return of sales, the changes in the product range also affect the rate of return of production capital. This publication highlights the product range and the product range structure, and its subject matter covers the methodologies for their analysis in terms of the impact of the changes in the product range on the dynamics of the key indicators that characterize the activity of industrial enterprises and its effectiveness. The analytical information so obtained is useful for the enterprises’ management with view of making objective, timely and reasonable decisions for optimization of the product range. On this basis, they are able to make various decisions for achieving and maintaining financial and market stability of the enterprises and sustainability of their economic development.
- Publication
Knowledge: International Journal, 2020, Vol 41, Issue 1, p135
- ISSN
2545-4439
- Publication type
Article