Tosano Commercial

Starting in the second half of the 2000s, the company embarked on a growth path characterized by revenue growth both with the same network and with new openings. It made a significant commercial decision, creating a hypermarket format exclusively for food, with a very broad and extensive selection, consistently low prices, and no promotional activities, gaining immediate consumer acceptance. In this context, the company, led by a management model centered on very clear ideas and rapid decision-making, needed new tools and support models for commercial governance and network control, thus creating a new management control function.

Over the years of sustained growth, highly specialized application and organizational models have been developed to control and manage the sales, distribution network, and human resources departments.

Commercial Area

• Feeding a very detailed repository with sales data on the receipt line and all logistics goods movements.
• Complete sales costing with a multi-level margin that takes into account both the purchasing conditions linked to the order and end-of-year contracts that determine retroactive updates.
• Activation of reporting, on a daily basis and with particular attention weekly, on monitoring margin deviations (comparison of the past week with the previous week and comparison of weekly and monthly trends with the previous year).
• The reasons for margin discrepancies are brought to the buyer's attention on a weekly basis to assess whether to intervene on the purchasing conditions or revise the retail price.
• Monitoring progress of awards in supplier relationships and formulating the commercial budget.
• Daily review of store operations (e.g., known inventory differences, local SVAs, offer activations).
• Every three or four weeks, the balance sheets of the fresh departments are processed and the overall inventory differences are determined by comparing the theoretical margin with the actual margin.
• At the beginning of each week, inventory is reviewed based on sales and purchase data from previous weeks to ensure replenishment for Saturdays, paying particular attention to high-volume products, and involving inspectors and store managers.
• Commercial reporting for both management and sales, distributed at varying intervals, from weekly to monthly.

Human Resources Area

• Daily collection of employee attendance data by individual and cost center.
• Monthly collection of labor cost data for each employee and cost item processed by the payroll agencies providing the service.
• Daily determination of the cost of temporary labor based on the details of attendance recorded in the store and the rate agreements with temporary employment agencies.
• All of this feeds into an allocation process that determines labor costs per store/department on a day/week/month basis.
• Provision of all reporting services:
  • Daily productivity reports by store/department, sent to inspectors by 10:00 a.m. the following day; monitoring of holidays, overtime, and other indicators for the human resources office;
  • productivity and monthly cost for sales and general management.