Purpose: Investigating the problems of personnel motivation efficiency as one of the most significant factors of the success of an enterprise at the present stage of development of the Russian economy, the authors consider expedient to consider the theory and practice of the personnel motivation system in a commercial enterprise. Design: General scientific (analysis, synthesis, comparison), and special methods of research (economic and statistical, balance sheet, design-calculation and other), document analysis, questioning, and others were used during the study. Findings: The authors revealed that the trading company should focus on the development of a system of motivation in two directions: the improvement of material motivation of staff and the improvement of non-material motivation of staff. Improving the proposed system of staff motivation will allow the company to create a favorable atmosphere in the team, increasing turnover. Practical implications: The obtained results can be used by the head of the enterprise when developing plans to improve the management system and increase investment attractiveness. Originality: This article analyzes the theoretical foundations of motivation in personnel management. Given the organizational and economic characteristics of the trading enterprise, identified the existing system of motivation in the enterprise.