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The set of problems of perception of elements of the external image of the organization that sells in the fast moving consumer goods (FMCG) area by the target audience has been raised. The elements of the external image of the organization that influence the behavior of hypermarket consumers are analysed. The article is based on the results of the empirical research of the hypermarket chain Globus consumer behavior. The study has been conducted using the online survey method, a sample of 658 respondents.Consumer perceptions about the company as a whole have been described, consumer attitude to the hypermarket has been revealed, the main elements of the external image of the hypermarket, on which the consumer target audience is focused on, have been defined. Insufficient involvement of consumers in events at points of sale, low awareness of different types of activities to stimulate consumers, a generally positive attitude and high brand awareness of the hypermarket have been identified. Insufficient use of the hypermarket’s website and official Internet resources by representatives of target groups (social network accounts, mobile application) has been revealed. The main channel for informing the target audience is advertising at the point of sale.Conclusions have been made about the need to develop the image policy of trade companies in the field of FMCG; about the need to promote mobile applications of hypermarkets; about the need to use interactive online technologies in social media and through the trade company`s website for operational communication with consumers, as well as to activate consumer behavior. It has been concluded about the impact of the atmosphere of a point of sale on the image of the company in the field of FMCG. Recommendations on optimizing communication channels, through which the target audience receives information about the point of sale of FMCG products, – have been developed.

This study aims to: (1) develop android game-based learning media “Go Accounting” in trading company accounting learning (2) reveal the feasibility of the develop learning media according to material experts, media experts, teachers, and student. This study is research and development that refers to the ADDIE model. The subjects of the trial are the students of class XI accounting of vocational high school. The data collection is done through interviews and questionnaire. The instruments used are interview guide, expert validation questionnaire, teacher response questionnaire, and student response questionnaire. The feasibility of the develop learning media is analyzed using the quantitative 5 category conversion. The result of this study is Android game-based learning media “Go Accounting”. The development of learning media is feasible according to material experts, media experts, teachers, and students each of whom subsequently gave a score of 4.18, 4.35, 4.70, and 4.22.

This article discusses the relevance of conducting a financial analysis of the financial stability of trading enterprises. The study sets out a methodology for analyzing the financial stability of an enterprise operating in the trading industry. The specifics of molding property and the sources of its formation in a trade organization are studied. The article shows practical calculations on the example of a trade organization, using the most common methods of financial analysis. The study reveals the essence of the method of factor analysis – chain substitutions, with the help of which conclusions were drawn about the influence of factors on the coefficients characterizing financial stability, the necessary formulas and calculations are given. Based on the analysis of the financial stability of the trading company, conclusions and suggestions are made, with emphasis on strengthening financial stability, taking into account the specifics of its activities.

The article deals with the aspects of providing a system for planning the performance of a trading enterprise. The main elements of ensuring the system of planning of the results of activity of a trading enterprise are determined. The accounting and analytical information system of operative and strategic planning of the results of the activity of trading enterprises has been formed. The concept of the analytical system for planning the results of the activity of a trading enterprise is investigated. The qualitative estimation of the used analytical information is offered. The formation of a strategic accounting process at the trade enterprise is proposed. The factors of influence on the information-analytical system of strategic research of the results of activity of a trading enterprise are determined. The proposed methods for drawing up forecast (plan) accounts of a business entity are proposed. The creation of a special synthetic and analytical register for the display of operations related to financial investments is proposed. It is proposed to create an integrated system of accounting process with the help of which it is possible to conduct simultaneously all kinds of accounting at trade enterprises.Article received 29.04.2017

No presente estudo retomam-se os questionamentos de Peng (2004; 2003) a respeito do que direciona a estratégia da firma e do que determina o sucesso ou o fracasso em negócios internacionais. Mais especificamente, investiga-se o que direcionou a estratégia de uma trading company e o que determinou o seu sucesso em negócios internacionais. O referencial teórico é dividido em duas partes. A primeira diz respeito ao negócio da trading company, pautada na atuação triangular de relacionamento entre trading company, clientes e fornecedores. Na segunda parte versa-se sobre as distintas abordagens ou bases da estratégia em negócios internacionais: competição industrial, recursos e capacidades da firma e condições e transições institucionais. O estudo é de natureza descritiva e qualitativa. Na coleta dos dados primários foram utilizados roteiro de entrevistas em profundidade, observação direta não participativa e análise documental, ao longo dos meses de julho de 2010 a janeiro de 2011. O caso selecionado para estudo é uma trading company que apresenta elevado volume transacionado entre economias emergentes. Os resultados evidenciaram que não há direcionador único na estratégia da trading company estudada. O que se observou foi uma variedade de estratégias baseadas ora em competitividade industrial, ora em recursos e capacidades da firma, ora em condições institucionais. Cada direcionador correspondeu, assim, a um determinado momento na trajetória da trading company estudada. Da mesma maneira, não foi observada uma ordem cronológica linear entre os direcionadores, tampouco a obsolescência dos direcionadores. Ao contrario, as evidências apontam que os direcionadores são cumulativos e cíclicos, e necessitam ser revisados e, até mesmo, repensados, em função de atributos organizacionais e de contexto ambiental que se modificam. O determinante de sucesso da trading company estudada em negócios internacionais entre economias emergentes foi identificado como a capacidade da firma em gerenciar as interfaces entre os recursos e capacidades da firma, as demandas de competitividade industrial e as condições e transições institucionais. Esta capacidade possibilitou à firma estudada se sobressair à dificuldade e a explorar oportunidades de negócios em diferentes partes do globo. This case study revisits the questions raised by Peng (2004; 2003) with respect to what drives firm strategy and the determinants of success or failure in international business. Specifically, the study investigates what drives the strategy of a trading company and determines its success in international business. The theoretical framework focuses on trading companies and the triangular relationships between these companies, their clients and their suppliers and on three approaches or bases of strategy in international business, those of industrial competitiveness, firm resources and capabilities, and institutional contexts and transitions. The study, descriptive and qualitative in nature, collected data by means of in-depth interviews, document analysis and non-participant observation during the period from July, 2010 to January, 2011. The firm selected for study is a trading company conducting a large percentage of its total transactions between emerging economies. Results demonstrate that there is no single driver of this trading company strategy. Rather, there was evidence of the use of a variety of strategies, driven at times by the demands of industrial competitiveness, at times by firm resources and capabilities, and at times by institutional conditions. Each driver corresponded to a specific moment in the trajectory of the trading company studied. In addition, there was no evidence neither of a linear chronological order for these drivers, nor of driver obsolescence. On the contrary, the evidence of the study suggests that drivers are cumulative and cyclical, requiring review and even re-thinking when organizational and environmental characteristics undergo change. The determinant of success for the trading company studied was identified as the firm capability to manage the interfaces among firm resources and capabilities, the demands of industrial competitiveness, and institutional conditions and transitions. It is the capability to manage these interfaces that has permitted the firm to overcome the adversities and exploit the business opportunities in emerging economies around the world.

The thesis deals with project of a textbook for commercial Academmies. The theme is a legal form of business (profitable organization). The project is made in such a way the students get total information on this problems. The project is for the students of higher classes. The project consists of o theoretical part and a practical part which is intended for verification of knowledge gained.