ABSTRACT
Commerce is the bridge between production and consumption. As material goods move from the production realm to the hands of the consumers, they must pass through certain circulation processes usually known as the product circulation link, colloquially called "doing business." The commodity circulation plan is divided into three individual components of purchase, sale, and storage of commodities. It can also be classified into the wholesale commodity circulation plan and the retail commodity circulation plan according to the nature of circulation. Total volume of purchases and sales. This is the monetary expression of the total commodity circulation picture. It reflects, on the one hand, the total amount of goods controlled by the commercial sector in the plan period. The sales targets should be set such that the total sum of goods is built on an active, steady, and reliable basis. They are generally determined with reference to the commodity income and expenditure balance table of the branches concerned.
