Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу (Aug 2018)
Peculiarities of commercial activity of bakery enterprises
Abstract
The article is devoted to the study of commercial activity peculiarities of domestic baking enterprises. The author establishes the current state of development of the baking industry and bakery enterprises of Ukraine. It has been determined that the domestic bakery industry is characterized by the reduction of production volumes and the rise in prices for bread products, as well as by a decrease in the number of producing enterprises, and a decrease in the level of profitability. In the course of the research it has been established that the peculiarities of the commercial activity of bakery enterprises in the market conditions of management are: obligatory consideration of the needs of bread products consumers; establishing trade in places of customers confluence in the absence of own sales networks; establishing partnerships with retailers. It has been established that the commercial activity of baking enterprises is accompanied by the emergence of commercial risk associated with: the use of inaccurate marketing research information; the emergence of unpredictable situations at the stage of product sales; a significant competitive struggle between specialized producers and small bakeries, which leads to a redistribution of the market and the loss of the target consumer. It is noted that the key direction of activity development of the enterprises that sell their products is its compliance with international standards of quality and safety. Modern state regulation of food producers is aimed at identifying and preventing the emergence of potentially dangerous factors in the production process. Therefore, food industry companies are obliged to introduce a HACCP system. In the absence of certification, the company may be fined on the results of the audit, and specialized trading enterprises are not allowed to accept the product for further sale.
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