В выпускной квалификационной работе раскрыто понятие затрат и издержек обращения торгового предприятия. Проанализированы: затраты на покупку товаров торгового предприятия, динамика и основные факторы, влияющие на их величину. Оценена динамика суммы и уровня издержек обращения и их структура. Представлено экономическое обоснование отдельных видов и общей суммы затрат предприятия торговли и предложены варианты их оптимизации.

The concept of costs and distribution costs of trading company are disclosed in the final qualifying work. There were analyzed: the purchase cost of goods of trading company, and the dynamics of the main factors influencing of their value. The dynamics of the sum and level of distribution costs and their structure were assessed. Besides, there were presented the economic justification of individual species and the total costs of the trading company and were proposed variants for their optimization.