ПЛАНУВАННЯ ТОВАРООБОРОТУ ПІДПРИЄМСТВА ТОРГІВЛІ НА ОСНОВІ ПОРТФЕЛЬНОГО ПІДХОДУ
THE RETAIL ENTERPRISE’S GOODS TURNOVER PLANNING ON THE BASIS OF PORTFOLIO APPROACH

Summary/Abstract: The significance and role of goods turnover as a value measuring instrument for clients, source of costs coverage and income formation within the system of planned financials of the commercial enterprise, as well as the necessity of methodological approach improvement for its planning in modern conditions of high competition and value-based approach for management are justified. Purpose of this work is to substantiate planning methods of goods turnover, which reflect the concepts of strategic and value-based management. Methodological approach for planning of goods turnover, which allows current planning of operational activity financial parameters harmonizing with strategic and financial targets, as well as provides criteria-based approach for its planning, is stated on the grounds of portfolio-based theory. Suggested approach is based on the idea of the most efficient investment of limited financial resources into certain merchandise lines for the added economic value maximization, potential of activity growth in the long-term period, necessary volume of income for realization of goods, and also acceptable level of such income variety, contributing to the company’s balanced financial development.

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