Your own pharmacy business. Pharmacy business plan: how to open a profitable pharmacy in your city

Preliminary assessment of the profitability of the new Pharmacy

I think this topic will be of interest to many people who have just opened or are planning to open a pharmacy. Since economic nuances are the main component of any business, it is no secret that they need to be planned and assessed when running your own business. Using simple calculations as an example, we will try to demonstrate how to calculate the profitability of a pharmacy based on current indicators and how to plan your own future activities.

I would like to express my gratitude to one domestic forum member who, during the correspondence, inspired the idea to create this topic and outline the process itself. If you have something to add, make adjustments to what was written later, or ask a question on the topic, join the discussion!

In order to demonstrate the movement of calculations, we will create a model environment. For this we need:

a) A hypothetical Pharmacy, without departments, in a small locality, renting premises for work.

b) Let it have an operating period of one half-year.

c) Let’s assume that the Pharmacy’s average daily revenue is about 1,500 UAH.

Then there will be some clarifications in the context, but see that I am deliberately moving away from the form of ownership of the enterprise, for one reason: whatever it is, in any case there will be hired workers and the owner, who need to pay wages, pay accruals for salary, utilities and other related costs. I will not outline accounting and tax reporting because for each form they will be different in one way or another. Let's focus on the economic nuances of the activity.

Now let’s make the situation more specific:

1) Let the domestic staff have 1 manager, 2 pharmacists, a nurse, an authorized person responsible for quality control, and an accountant. (Let’s assume a situation in which the owner is at one point the head of the Pharmacy).

Salary rates for domestic employees are: 2000 UAH. 1500 UAH each. 1000 UAH 1000 UAH 1500 UAH respectively. For each bet the company pays

40% accruals. We have the following numbers:

Manager = 2800 UAH.

Pharmacists = 2100 UAH. + 2100 UAH. = 4200 UAH.

Nurse = 1400 UAH.

Authorized person responsible for quality control = 1400 UAH.

Accountant = 2100 UAH.

Total domestic costs for salary are: 2800 + 4200 + 1400 + 1400 + 2100 = 11900 UAH.

2) The company also has utility costs (approximate figures):

— electricity (may vary depending on the availability and year of independent or central heating), water + sewerage, garbage removal = 1000 UAH.

— telephone, internet = 400 UAH.

— rent (as shown earlier on the forum, rent largely depends on the location of the premises in the locality, and its condition, communications, and the landlord’s wishes) = 1000 UAH.

— security = 500 UAH.

other costs (in this case it is not so significant).

Total we have = 1000 + 400 + 1000 + 500 = 2900 UAH.

3) Extra charge - A fundamental point! At the beginning of work, especially in a city with an already established pharmacy structure, to successfully fight it will be necessary to attract customers with low prices. Let's say you set an average markup = 25%.

What we have as a result: total costs = 14800 UAH. and a 25% markup.

Let us not work at our loss. Right. At first, at least get to equality or, as they say, to zero. And we can only reach zero if domestic Profit (not to be confused with Income) is the same 25%.

In other words, 14800 UAH. - this is domestic profit, which we must take based on the results of operating activities for the month.

What is 74,000 UAH? — this is the price of goods purchased from a wholesaler in the amount of 59,200 UAH. (74000 - 14800) and domestic markup 25% - 14800 UAH.

As you can see, the calculation is simple. Now it is possible to approximately estimate how much goods need to be purchased in order to make a profit. And calculate what the average daily revenue should be - 74,000 / 30 days (assume that the pharmacy works daily) =

2500 UAH In other words, we see that when working with an average daily revenue of 1500 UAH. With current expenses we are in the red and we need to reach the figure of 2500 UAH.

Questions arose about whether it is possible to draw conclusions about the economic activity of a pharmacy after six months of operation? - No. Forbidden. After too short a period. From time to time, five years is not enough; from time to time, people living in neighboring buildings will decide about the existence of a pharmacy in a year or two, because they adore traditional methods of treatment, etc.

I believe that the minimum period for analysis may be 2 years of activity. This is the minimum that will allow you to more or less analyze the dynamics and decide whether to close the enterprise or open additional divisions. In the example given, the calculation is given for one pharmacy, but as practice shows in our time, one Pharmacy will not work for a long time.

The best option is to open 2-3 pharmacy points in parallel with the Pharmacy. In small towns

Indeed, especially in towns and cities of similar size, there is one post-perestroika nuisance - the virtual absence of young personnel. By and large, the personnel issue should be seriously taken into account when expanding the structure of the enterprise. The team should be united, and employees should be interested in working for your company.

How to get people interested is a purely personal question and depends only on you as the owner of the enterprise.

Now, for beginning entrepreneurs, I remain hopeful that the economic nuances of getting started will become a little clearer. But. Pharmacies bring profit not only with low prices. Without a doubt, this is a good argument for attracting customers, and many are captivated by this, given the low solvency of the population in small towns.

But, there are other factors that play an equally key role in attracting and developing a regular clientele. I'll try to list some of them:

1. Pharmacy location - close proximity to medical institutions (outpatient clinics, hospitals, clinics) can provide a stable and permanent income.

2. Assortment - knowledge of the local assortment will not only attract more customers, but will also help you cover costs more quickly. There is also a medical assortment - this is a list of drugs that local doctors love to prescribe. Depends on many factors: the doctor’s awareness, his personal preferences, work and medical payments. representatives of the region, working with doctors from local pharmacies.

practice and Good manners can be called personal work of your manager (just not what some have thought about - not bribery) with doctors of local institutions, such as informing about the emergence of new drugs, their pharmacological action, conducting small seminars for doctors for five-minute meetings with the aim of delivering the latest information. The medical range can be determined by different methods: personal contact (with therapists, doctors, endocrinologists), through third parties, sorting out the prescriptions with which patients come to the pharmacy.

3. Deontology and Professional Ethics - such a nasty, obscure and unloved subject by many throughout the course of study, it becomes clear that you are responsible in the daily work of your chief officers, but also the head. And by the way, the ability to not only listen to a person, but also to hear him, is what will distinguish your experts from your rivals and give your pharmacy credibility. There must be professionalism in the work and it must be cultivated.

Since a pharmacist is not a seller of sausage or milk, he is an expert. And if the university failed to instill these qualities in a person, then these responsibilities will fall on your shoulders. Without a doubt, communicating with people constantly takes a large amount of energy and requires increased attention, but this is the specificity of the work and should not be feared.

Based on this, take care to increase the experienced level of communication between your experts and patients.

4. Professional knowledge is a factor, or rather its absence, that quite often contributes to the long storage of goods on shelves. As you do not forget, ordinary economic activity is impossible without constant trade turnover. If the goods are stored for more than 3 months (and medicines are not plumbing fixtures), then you will feel this almost instantly on your profit and revenue, which will slowly turn into losses.

At first, you cannot do without inaccuracies in the assortment, and both your pharmacists and the person who deals with orders must eliminate this gap. The main thing is a constant analysis of defects, timely selection of an interchangeable drug for the patient (this requires good knowledge of pharmacology, at least of the drugs present in the assortment), the formation of an assortment of highly demanded and high-turnover drugs.

It goes without saying that there must be a choice, since drugs from different manufacturers are suitable for different people (and the level of quality of individual ones may vary, and significantly), but the price categories should be comparable, and if you suddenly want to increase the range with branded drugs, then you should not take it at first There are more than one or two packages maximum. In some situations, the best option may be to order until you have a regular clientele and have studied your product range.

5. From the above, the following point follows: Control of balances - great at a time when this is done by one person, regardless of the number of shifts of work in the pharmacy. In other words, this person is responsible for receiving goods, checking, analyzing defects and orders, monitoring balances and expiration dates. Enormous amount of work! Agree. But very, very important.

It’s great, at a time when a person has experience, but perhaps without it, the main thing is an analytical mindset. At first, in the work of a Pharmacy, it is advisable to make revisions or inventories. Gives a very good effect.

It will allow you to check stale goods, the actual balance of goods and money, recognize facts of money and theft of goods from the cash register, and generally notice the picture of trade turnover and work.

6. Automation of work - probably not required at first. It all depends on the preparation of your volumes and product employees. At the beginning of work, it can also bring chaos and some confusion.

I believe that the best option would be to introduce automated systems, after a year of operation of the enterprise, at a time when both the assortment and the work of the team have more or less developed, the nearby possibilities of the enterprise’s activities will be visible.

I’ll probably limit myself to this list, but what if I find something in my memory, I’ll definitely add it or someone else will add it.

Good luck to everyone in your work!

_________________

Homo homini deus est, si suum officium sciat. (c) Caecilius Statius

Here I will tell you how to increase the profitability of a pharmacy. I don't like academic articles, I'm a practitioner. That's why I don't want to teach anyone. I’ll just tell you a real story from my practice. I’ll tell you about a pharmacy, but this also applies to a retail store. A pharmacy is essentially the same store.

I once had the opportunity to solve the problems of one federal pharmacy chain. Simply put, turn an unprofitable network into a profitable one. I remember one of these pharmacies for a long time. It was the most unprofitable, almost hopeless. They wanted to close it immediately, but I decided to fight for it.

The problem with the pharmacy was the location. It was located in the city center. Although why it was located, it still works successfully. There is traffic past the pharmacy, but it is of low quality; they move from one stop to another. I wrote about the importance of traffic quality in the article: ““. There is practically no housing, so sales failed on weekends.

Competition: to say that there is, means to say nothing. Within a radius of 300-400 meters, there are five more pharmacies, both federal and local chains. One in general, a discounter.

Entrance to the pharmacy: metal staircase, 8 steps. Just a piece of advice, try to open pharmacies with an entrance of no more than three steps, since each subsequent step cuts down your turnover.

That's it, everything is bad. But let's move on to our topic.

You can increase the profitability of a pharmacy by increasing revenues and reducing expenses.

I started with consumables. It is known that the biggest costs of a retail store are rent and payroll. This is where we'll start working. The first priority is to reduce rent. Ten percent, usually not difficult, but it wouldn’t save me. Minimum 30 -35 percent. This task is difficult.

It took approximately a month for preliminary psychological treatment of the owner of the premises. Then the decisive conversation. It’s difficult to give recommendations here; it all depends on the sanity of the owner, your skills in identifying weak points that you can put pressure on, and finally, on luck.

I was able to negotiate a significant rent reduction. This is already good, but still not enough. Therefore, I negotiated the sublease of ten square meters of retail space with a federal chain selling orthopedic products.

The problem here was that in other pharmacies they rented space three and a half times cheaper than what I offered them. But I needed to deliver at a high rate, which means I had to justify this price to the company management.

I succeeded, the orthopedics department at the pharmacy opened and, according to them, they did not regret it for a second (it’s funny, but orthopedics at the pharmacy, for some reason, sold better than pills). The first victory - the pharmacy reached the break-even point.

But the enterprise must make a profit, otherwise, why is it needed?

I decided to optimize payroll costs. Namely, to reduce one pharmacist’s salary. To do this, you need a strong pharmacy manager to clearly organize the work. I found one from the internal personnel reserve. The work of the staff was well organized and the first profit appeared, albeit small.

Then I started working with the income side. It was not possible to increase trade turnover. Marketing campaigns provided only a temporary effect. The system of up-selling and complex sales was already working. Therefore, we decided to work with the assortment in order to increase the overall markup percentage for the pharmacy.

We revised the matrix towards high-margin positions. We worked with the segment - average plus. We managed to raise the pharmacy markup by 8 percent. This allowed us to reach an acceptable level of profit. The main result is that the pharmacy operates in a highly competitive environment and is successful.

So if you're having problems with your retail business, don't panic. Calmly evaluate all aspects of the activity, determine what you will influence. Make a clear action plan and strictly adhere to it.

Other methods

First of all, your pharmacy must be in order in all areas: visualization must be good, pay attention to lighting, display of goods, staff work, etc.

I wrote about another method in the article: . If conditions allow, think about it.

Work with doctors. Let them refer patients to your pharmacy. I won’t write how to persuade them, think for yourself.

Work with businesses. They order medicines, fill out first aid kits, or do something else. These are additional sales channels.

Each enterprise is individual and you can always come up with something. I wish you success!

When opening your own business, and even more so when opening it in the pharmacy sector, you need to have an idea of ​​​​the future scale of activity. may have a different concept, which depends on what you are planning to open: a pharmacy kiosk, a pharmacy, a mini-market pharmacy or a classic type of pharmacy. Can't decide on the direction of your pharmacy business? Then let's look at the following:

• Pharmacies and classic pharmacies, including mini-markets, can sell all approved medicines on the basis of a license;
• Pharmacy kiosks cannot obtain permission to sell medicines;

Thus, when thinking about how to open a pharmacy, you should immediately put aside the kiosk option, since a business with a minimum number of drugs will not be able to compete even with small organizations. The premises play a big role in opening a pharmacy business, namely its location within the city and internal renovation. According to the law, pharmacies are subject to serious requirements, which determine the area of ​​the premises, its equipment and location in the city.

Starting a business - the beginning

For an unprepared and inexperienced person in the pharmacy field, opening this type of activity will be a very difficult stage. This is largely due to the difficulty of obtaining documents, licenses and permits for selling products and equipping premises. Today, you can enter this market segment by registering even as an individual entrepreneur, although in our country they are less trusted, which may affect obtaining trade permits. A standard pharmacy has the organizational and legal form of “Limited Liability Company”. When registering a company, you will have to create a charter for your organization and enter 10,000 rubles or more into your balance sheet.

After registration, you will need to find premises for a pharmacy, reconstruct or repair it, otherwise you simply will not be given a license. If earlier, a pharmacy could only be located in a certain area, today there are no strict limits, but, nevertheless, you will have to work hard to renovate the premises.

According to regulatory documents, the area of ​​the premises, the height of the ceilings, finishing materials, and the number of rooms are determined based on the types of medicines that you plan to sell. That is why the pharmacy business is not the easiest market segment for beginners. It is worth noting that special attention should be paid to the equipment installed in your pharmacy. It should include inverter refrigerators, air conditioners, etc. Without proper preparation of the premises, you will not be able to obtain a license for certain groups of drugs.

How to open a classic pharmacy

So, having received licenses and permits to sell medicines, the next stage in creating a classic pharmacy is recruiting personnel. Pharmacy employees must have special medical education, excluding technical employees and security guards, if any. It is important that the main personnel include at least two pharmacists and one pharmacist, otherwise your activities will violate the law.

Once you have assembled a cohesive team, think as a manager where to direct your positions to generate maximum revenue. As a rule, a development strategy is created based on specific cases. Recommendations include the following:

Financial plan

So, how much does it cost to open a pharmacy? ? I would like to immediately note that entry into this segment is quite expensive, where a regular pharmacy can be valued at 600,000 rubles, and a classic pharmacy at 4,500,000 rubles.

Do not forget that the pharmacy does not bring huge profits, since an approved markup of 10-15% is established on 20-30% of all medicines. Despite this, a successful average pharmacy brings in 750-900 thousand rubles per month. I don’t want to scare future businessmen with the profitability of sales, but on average it varies from 4 to 20%.

Investments in the pharmacy business, or what is needed to open a pharmacy?

• Rent of premises (>50 sq.m.) – 75,000 rubles/month;
• Reconstruction and repair of premises – 400,000 rubles;
• Equipment – ​​240,000 rubles;
• Refrigeration equipment – ​​50,000 rubles;
• Cash registers – 40,000 rubles;
• Pharmacy software – 75,000 rubles;
• Additional expenses – 70,000 rubles;
• Registration of licenses, permits and documentation – 150,000 rubles;
• Signs and outdoor advertising – 35,000 rubles;

Total: 1,135,000 rubles.

The final part of the business plan

Thus, in order to become a successful manager of your own pharmacy, you need to gain knowledge in the field of pharmacy business, know what approved drugs are and what types they are divided into, whether they are licensed, etc. Obtaining a license to sell medicines, finding and reconstructing premises, making repairs, purchasing equipment and recruiting staff is still half the battle when opening a pharmacy. The main component of success lies in the marketing policy, which is somewhat different from the trade we are used to.

The payback period of a classic pharmacy depends on the amount of funds invested and the success of implementation, which directly depends on the actions of management. The average payback is from 1 to 2 years, which is acceptable for the low-profit segment of the market. One way or another, having taken up the task of opening a pharmacy, you can be sure that if your business survives the 2-year period, then success and prosperity await you in the future.

The pharmacy business is one of the most profitable after businesses related to food, alcohol and tobacco. The demand for medicines and related products is growing steadily.

This is partly due to the poor environment, the high concentration of harmful substances in food, and people’s closer attention to their health. The average pharmacy receipt is quite comparable to the average supermarket receipt.

At first glance, this market segment seems closed and quite difficult to enter. In reality this is not the case at all. Previously, indeed, pharmacies were purely family businesses, and administrative barriers to the pharmacy business were difficult to overcome.

Now, if a person has sufficient initial capital and the necessary business qualities, then he often begins to wonder how to open a pharmacy from scratch and where to start.

Pharmacies can be of several types, namely:

• Pharmacy;
• pharmacy store or kiosk;
• pharmacy of prepared drugs;
• industrial pharmacy;
• pharmacy with the right to produce aseptic drugs.

It is better to choose from the first three options. And the pharmacy of ready-made drugs here has the widest range of functions, including the ability to sell prescription drugs.

By opening a pharmacy, you will also take care of the prospects for further business expansion. For example, you can open several pharmacy points, and the pharmacy will become their head office.

Documents required to open a pharmacy

In order to open a pharmacy, you need the following documents:

• obtain a license to sell medicines at retail;
• obtain permission from the fire department;
• contact the SES and obtain a sanitary passport for the premises and permission to use it as a pharmacy.

Even if you collect documents at maximum speed and with all your might, it will take at least a month and a half.

Form of trade organization

First, you need to decide whether the display will be closed, when the goods are behind the glass of the display case, or open, when customers can take the goods themselves, like in a supermarket.

Of course, a closed display is safer, but open display immediately increases sales by 20-30%. But these figures only work for pharmacies located in busy, crowded areas with traffic of more than 10 thousand people per day. If traffic is less, then open display will not lead to a significant increase in profits.

What does it take to open a pharmacy from scratch?

Premises requirements

Although many people strive to open a pharmacy in the city center, near the metro or in a large shopping center, most people still prefer to visit the pharmacy closest to their home.

At the same time, slightly higher prices than competitors are usually not taken into account. That's why the best place to open a pharmacy will be a residential area, quite lively and densely populated.

The minimum area of ​​the room should be 75-80 square meters, which will include:

• shopping room;
• place to store drugs;
• place for staff.

It would be good if there were also an office for the manager and accountant, an archive, and a utility block.

When choosing finishing materials, you should remember that the pharmacy will be regularly wet cleaned using disinfectants. Pharmacy floors are usually either tiled or covered with linoleum with welded seams.

Medicines need to be stored in a sterile clean room. We must not forget that different drugs require different storage conditions. Some medicines are afraid of heat, others are afraid of light, and others require a certain level of humidity.

The premises must have an alarm system (security, fire, light and sound) and ventilation. Where goods are stored there must be sensors that monitor air parameters.

And this is only part of the requirements that need to be taken into account when opening a pharmacy. Just bringing the original premises into proper shape will require at least tens of thousands of dollars.

It is much more profitable to rent a premises than to purchase it as a property. It is better to enter into an agreement with a fixed monthly payment for 1-2 years. This will save your business from economic instability and other external factors.

equipment requirements

The minimum equipment for a pharmacy will cost you 5-8 thousand dollars. To get started you will need:

If this equipment is not available, you simply will not be issued a license to open a pharmacy.

Personnel requirements

Personnel requirements will be quite simple. The pharmacy manager must have a higher pharmaceutical education and work experience in this field for at least 3 years.

The same applies to individual entrepreneurs. An individual entrepreneur will not be able to open a pharmacy without pharmaceutical education. However, an entrepreneur can compensate for his lack of pharmaceutical education by hiring a pharmacist with at least 5 years of experience in the specialty.

Similar requirements apply to all other personnel who work with the storage, reception, dispensing, production and destruction of medicines.

In principle, all pharmacy employees must have a higher pharmaceutical education. The only exception can be made for cleaners.

Once every 5 years, all employees are required to undergo advanced training.

Two categories of people go to the pharmacy. Some come after a doctor’s appointment and clearly know what medicine they want to buy. Others focus on existing symptoms. Therefore, they need detailed professional advice.

Friendly and competent staff is largely the key to success. If you cannot find suitable personnel, you can contact a recruitment agency.

Purchasing and assortment

In order for the range to be as wide and rich as possible, it is worth purchasing drugs from several distributors at once. A large network of pharmacies allows you to purchase medications at significant discounts.

If you plan to open only one pharmacy, you can team up with other single pharmacies to create a purchasing cooperative and receive discounts.

It is better for a single pharmacy to attract potential customers not with prices (since it will be simply unrealistic to extract favorable prices from distributors), but to work in a fundamentally different direction - to expand the range as much as possible and offer detailed professional advice to customers.

It is better not to limit yourself only to the sale of medicines and basic medical devices (thermometers, heating pads, tonometers, etc.), but to also include cosmetics, hygiene products, food supplements, dietary and baby food, and so on.

The markup on most medical drugs is usually limited by the state (for different items it will be 20-40%), but related products can be sold at any cost.

Software

An electronic accounting system will greatly optimize your work, so you should choose it especially carefully. There are special companies where you can buy ready-made software modules or order an individual program taking into account specific wishes and needs.

In order to place such an order, you must first clearly define the functions that the system should perform. For example, this could be creating electronic orders for suppliers, conducting economic analytics, tracking the expiration dates of goods, their stock balances, and so on.

How much does it cost to open a pharmacy?

Opening a medium-sized pharmacy will require an initial capital of at least 1.5 -2 million rubles. These funds will be used to purchase shelving, display cases, medicines, furniture, refrigerators, safes, computers, to conclude a lease agreement, paperwork, and advertising.

Estimated profitability

Profit will depend on many factors, including: the place where you decide to open a pharmacy, the size of the residential area or settlement, the presence or absence of other pharmacies nearby, the size of the rent, the prices of suppliers.

If all circumstances are successful, the invested costs will pay off in six months to a year. However, even if a pharmacy pays for itself more slowly, it is still worth the money invested in it, because medications are in stable demand.

In Russia, the profitability of pharmacies is usually 10%. This, of course, is not much. But for experienced entrepreneurs, pharmacies are still attractive. The fact is that only pharmacy chains provide truly high profits, and it is they who become the target of astute businessmen.

To the question “Is it profitable to open a pharmacy in Russia?” in 99% of cases, practitioners of this business will answer in the affirmative.

Pharmacy advertising

If you plan to open only one pharmacy, advertising cannot have a significant impact on profit margins, even if the advertising campaign is carried out through all channels: television, radio, the Internet, in newspapers, using advertising posters.

If the pharmacy is located in a residential area, then advertising aimed at local residents will give good results. For example, you can place signs leading to the pharmacy nearby, or periodically distribute flyers through mailboxes.

The system of financial performance indicators includes not only absolute, but also relative indicators of business efficiency.

These include profitability indicators. The higher the level of profitability, the higher the efficiency of the organization's management and its profitability.

In the practice of pharmacy organizations, profitability of sales is most often used, since this indicator determines the level of profitability of turnover and is closely related to the efficiency of the main production activities.

Рр - profitability from sales (level of profit from sales).

Return on sales (Рр) is the profit from sales to the pharmacy turnover and expressed as a percentage.

Return on sales can be calculated in two ways.

1. According to the planned profit from sales and turnover.

Рр = ?Ex. / THEN * 100.0%, where

Рр - profitability from sales.

• ?Pr - profit from sales.
• 2. Sales profitability can be calculated as follows:

According to the planned levels of VDT and IO.

Рр = УрВДт. - UrIO, where

UrVDT - level of gross trade income;

UIO - level of distribution costs.

How to increase pharmacy profitability

The profitability of a pharmacy is affected by location, traffic, turnover, personnel, pricing policy, inflation level, etc. You need to constantly work on all this, conduct financial and economic analysis, not be afraid to experiment, introduce new products that help increase profits.

Factors that contribute to increased profitability

First of all, a pharmacy organization must have order in all areas:

• -good product visualization;
• - open display of certain product categories (for example, cosmetics);
• - general and local illumination of the product, etc.

The product range should be designed for different categories of people - from pensioners to wealthy citizens.

You can raise the overall percentage of the pharmacy's trade markup. Optimization of costs for the wage fund and its work: reduce personnel to the required minimum and put in charge a manager who will clearly organize the work process. The professionalism of pharmacy employees can increase turnover by 20%. Conduct technical training for personnel on product sales techniques, merchandising, and active product sales.

Attract new customers with a flexible system of discounts, promotions, discount cards, etc.

Work with doctors and organizations. The former can be encouraged to recommend your pharmacy and refer patients there, and the latter so that it is profitable for them to order medicine from you.

Trade turnover

If we turn to economic theory, then trade turnover is a process of buying and selling. It is based on the assignment of ownership of a product in exchange for its cash equivalent. Thus, at the macro level it is defined as the sum of all purchase and sale transactions of goods for a given period of time and at the same time as the expenses of buyers for the purchase of goods.

Trade turnover consists of 3 parts, between which there is a balance connection.

Trade turnover is the volume of sales of goods and provision of services in monetary terms for a certain period. (GOST R 51303-99 “Trade. Terms and definitions”)

Trade turnover as an indicator of market statistics is used in assessing market conditions (a set of characteristics characterizing the current state of the economy). Trade turnover characterizes:

• - scale of the organization’s activities;
• - monetary proceeds of a pharmaceutical enterprise for goods sold;
• - the amount of cash expenses of buyers for the purchase of goods and services;
• - consumption of commodity mass.

Measuring trade turnover can be done both in value (monetary) units and in physical terms. In cost units, its value is defined as the product of the price of a unit of goods or services (P) by the quantity of goods sold (Q): Trade turnover = P x Q.

Trade turnover can be structured, i.e. divided into individual components using various characteristics. Thus, in accordance with the nature of consumers, retail and wholesale trade turnover are distinguished.

Wholesale turnover is the sale of goods by one organization to another organization for subsequent resale or consumption, a mandatory feature of which is the presence of an invoice for the shipment of goods.

Retail turnover includes the sale of consumer goods to the public for personal, family, and home use, as well as to organizations (hospitals, sanatoriums, kindergartens, schools, etc.) through which joint consumption of goods is carried out.

The turnover of a wholesale pharmaceutical enterprise may consist of the amount of sales of pharmaceutical products:

• - other pharmaceutical wholesalers;
• - enterprises - manufacturers of medicines;
• - pharmacy organizations and individual entrepreneurs holding a license for pharmaceutical activities;

The turnover of a retail pharmaceutical organization may include the sale of pharmaceutical products:

• - citizens at their own expense;
• - decreed groups of the population at the expense of sources of financing free and preferential leave;
• - treatment-and-prophylactic and other organizations within the allocated allocations.

The distribution of individual goods and services in the total volume of their sales, expressed in relative quantities: specific weight (shares) or ratio of goods (services) allows us to get an idea of ​​the commodity structure of trade turnover.

The product structure of pharmaceutical trading enterprises can be presented in groups in accordance with the product nomenclature (medicines, dressings, patient care items, medicinal cosmetics, homeopathic remedies, dietary foods, etc.), method of sale (prescription, over-the-counter), demand dynamics (products with growing, neutral and falling demand).

Pharmacy turnover analysis

Collection and analysis of data on pharmacy turnover is necessary for a pharmaceutical organization, first of all, to evaluate the results of its activities, as well as to develop and forecast marketing strategies. The need to analyze the turnover of a pharmacy is also dictated by the fact that the financial condition of the organization, the satisfaction of consumer demand, the level of distribution costs, gross and net profit directly depend on it.

The analysis of pharmacy turnover is carried out using internal data from operational accounting, accounting and statistical reporting, as well as information about the external environment obtained from literary sources or experimentally. The external formation includes, first of all, data on the economy of the region, the population and the dynamics of its morbidity, income of the population, inflation rates, consumption of medicines per capita, etc.

Analysis of the turnover of a pharmacy organization is a labor-intensive procedure, since it has a multi-aspect nature and is complicated by the study of various types of demand (especially unsatisfied hidden and real), a wide range, etc.

Pharmacy turnover analysis is carried out in several stages.

• 1. The factors influencing trade turnover are studied, as a rule, according to the following characteristics:
  • · Source of influence.

At the same time, factors of external influence are identified (quantitative - population size, morbidity, number of competitors, consumer price index, etc. and qualitative - income per capita, level of competition, etc.). A pharmaceutical organization cannot influence this group of factors, but must take into account their impact when planning turnover. In addition, sales volume is also influenced by internal factors, primarily related to inventory, labor productivity, efficient use of retail space, etc. These factors can be changed as a result of the organization’s activities;

· Direction of influence.

According to the direction of impact, factors can be considered from the point of view of their impact on the number of goods sold (number of calls, increase or decrease in morbidity, changes in labor productivity, number of jobs, season, etc.), as well as from the point of view of changes in the cost of goods sold (growth or price reduction, use of discount programs, etc.).

When conducting analysis, it is very important to be able to determine the degree of influence of individual factors on changes in sales volume, although they may be interrelated.

For example, to analyze the impact on trade turnover of such factors as the average number of employees and their labor productivity, the method of chain substitutions can be used. Calculations are carried out similarly in all cases where the volume of trade turnover is presented as a derivative of two factors (the number of goods sold and their price; the size of trade turnover per square meter of retail space, etc.).

• 2. Study the dynamics of trade turnover, i.e. its change in the reporting period in comparison with the base period. To do this, information is taken about the value of trade turnover for several periods and a series of digital indicators is constructed, called a dynamics series, while indicators known to us can be used for analysis: indices or growth rates, growth rates.
• 3. The structure of pharmacy turnover is analyzed, both commodity and seasonal (quarterly, monthly).

In the process of analyzing the commodity structure of trade turnover, the following is considered:

• -percentage of sales plan fulfillment for individual product groups;
• -characteristics of the place of individual goods in the total volume of consumer spending and in the total volume of goods sold;
• - dynamics of structural changes in trade turnover;
• - assortment structure (i.e., the share of turnover for each assortment group in the turnover of a pharmaceutical organization).

The depth of the analysis of the commodity structure depends on the degree of computerization of accounting for the movement of goods.

The assessment of structural changes in trade turnover is carried out in two directions: characterization of changes in the share of an individual product using dynamics analysis methods and a general assessment of changes in the structure, in which methods for measuring the average deviation of the structure of the current period from the structure of the base period can be used.

To characterize changes in the structure of trade turnover, you can use the coefficient of absolute structural changes or a simplified visual method for assessing structural changes by constructing structural diagrams