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1、p4 margin (毛利)and gross(总的,毛的,总额 )margin control(控制),p4 margin?,monthly gross (rusz总的)margin,thales eili:z(泰勒斯:我们所知的历史上最早的哲学家)margin(毛利)?,directdirekt,dairekt 直接margin?,inventory invntri(库存)margin?,?,p4 margin,thales margin,gross margin,gross margin control kntrul 控制,p4 margin,商业管理系统 businessbiznis商

2、业management mnidmnt管理system sistm,“p4”系统按照功能不同可分为商品系统与商业系统。商品系统集中处理商品、供应商、采购价格等信息;商业系统重点处理商品销售环节的所产生的各类数据。“p4”系统与其它有关管理系统互联互接,实现了数据链与商业链的完美衔接。,p4 system carrefour,“p4”system is divided into merchandise and commercial system by its function. merchandise system is responsible for the processing of pro

3、ducts, suppliers and purchase price information. commercial system focus on the information of the sales stage.,p4 introduction ntrdkn 介绍,= p4 net net 净得 sales p4 net cost kst 成本 p4 net cost = sales qty(quantity)kwntiti量* p4 last purchase p:ts购买 price prais 价格,p4 margin,a,b,c,example例,how to calcula

4、te(klkjuleit计算 ) p4 margin ? non fresh, p4 net sales from pos system (来自收银系统) include 3 parts (包括三个) each day sales amount maunt .(每日销售额) each day customerkstm 顾客 return rit:n退回 amount. (每日退货额) each day customer refund ri:fnd归还, 偿还额, 退款 amount.(每日退损额),how to calculate p4 margin ? non fresh,sales amo

5、unt = sales amount - return - refund net sales = sales amount - vat,a,b sales qty. from pos system (来自收银系统) include 2 parts (包括二个) each day sales qty.(每日销售量) each day customer return qty.(每日退货量),how to calculate p4 margin ? non fresh,sales qty = sales qty - return qty,b,c lpp ( last purchase p:ts进货

6、price) automatic update by p4 system during night process for tomorrow sales. (每晚p4系统自动更新,传输) example: goods receiving on 2008/05/20, purchase price will become effective on 2008/05/21 sales report. 2008/05/20收到商品,其进价会在2008/05/21 销售报表中生成,how to calculate p4 margin ? non fresh,c,thales margin,= p4 ma

7、rgin +/- adjustment dstmnt调整,adjustment include inklu:d包括 : free goods, breakage, cyc adjustment, inventory adjustment and other adjustment (赠品,损耗,周期调整,盘点调整和其它调整),thales margin (daily and weekly),adjustment = f + b + c + i + oa,b. breakage b = breakage adjustment qty. * last purchase price,f. free g

8、oods f = free goods adjustment qty. * last purchase price,c. cycle count adjustment c = cycle count adjustment qty. * last purchase price,i. inventory adjustment i = inventory adjustment qty. * last purchase price,oa. other adjustment oa = unit price adjustment, wrong barcode .etc.,1. how to calcula

9、te thales margin ? non fresh,2. daily thales margin report,daily gross margin comparable report (sample),monthly gross margin,how to calculate monthly gross margin,monthly gross margin= net sales- cost of goods sold:,opening stock + net purchase - closing stock ( theoretical inventory ),how to calcu

10、late monthly gross margin,gross margin = net sales cost unknown loss provision decote variance home delivery ,gross margin ratio = gross margin / net sales 100%,how to calculate monthly gross margin,net sales,net sales = gross sales vat,how to calculate monthly gross margin, cost,purchase = receivin

11、g return = valid purchase (invoice keyed in) + variance (inyr rnyd) + (transfer in transfer out),cost = purchase + beginning stock ending stock,invoice key in,how to calculate monthly gross margin, cost beginning stock = ending stock of last month (期初库存)=上月的期末库存 ending stock = theoretical stock in p

12、4 (期末库存)=p4的期末理论库存,how to calculate monthly gross margin,how to calculate monthly gross margin,unknown loss provision (未知损耗预提),provision = net sales fixed rate by dept.,how to calculate monthly gross margin,h.o. merchandise decide unknown-loss-provision standard rate for each department 总部商品部决定未知损耗的

13、标准百分率 if a department not be inventoried, unknown loss provision will be accrued for the department according to net sales of the month and standard rate 如果部门本月不盘点,未知损耗将会根据本月净销售计提 if a department be inventoried, all unknown loss provision balance will be reversed for the department 如果部门本月盘点,以前月份计提的未

14、知损耗将会冲会到部门的毛利,how to calculate monthly gross margin, decote variance (存货跌价准备差异),decote is based on stock age only,whatever items are stopped or not. 存货跌价损失准备的计算是根据存货的帐龄,不管存货是否终止。,decote variance = current month decote last month decote,how to calculate monthly gross margin,1. stock age is calculated

15、 by month (month of creation = 0) 存货帐龄是按月计算 2. if stock age = 3 months, it has been put in the 1st tier. 当存货帐龄等于3个月时,开始计算存货跌价损失准备 3. calculation is done according to the stock on last day of each month 存货跌价损失准备的计算是根据每月最后一天的存货余额 4. consignment have no decote provision ; 代销商品不计算存货跌价损失准备 5. seasonal it

16、ems , to postpone 3 months to begin the decote ; 季节性单品 推迟3个月开始计算存货跌价损失准备 returnable items with stock age over 1 year and all not returnable items are calculated decote based on decote ratios. 库存年龄大于1 年的可退货商品以及所有不可退货商品根据存货跌价比率规则 进行计算。 7. stock ageis defined according to last receiving date ; 存货的帐龄计算是

17、根据最后一次收货日期确定,how to calculate monthly gross margin, decote variance,how to calculate monthly gross margin, home delivery,1, only include expense on delivering goods from stores to home for customers 仅仅是免费送货到顾客家所发生的送货费用计入销售成本 2, from january 2005, home delivery cost impact gross margin directly 从2005

18、年1月开始,免费送货费用计入销售成本 3, from 2006, logistic fee impact gross margin directly 从2006年始, 物流配送费计入销售成本,monthly gross margin conclusion,gross margin = net sales (beginning stock + purchase ending stock) unknown loss provision decote variance home delivery,difference between daily margin and monthly margin i

19、s,cost of goods calculation,for monthly margin, the cost calculation is:,opening stock + net purchase - closing stock,sales quantity x l.p.p. +/- cycle count breakage - inventory adjustment + free goods +/- other adjustment,correlation,for daily/weekly margin, the cost calculation is:,weekly margin:

20、 unit last purchase price monthly margin : verified different unit price,its practical to used in margin controlling on daily basis;按每次进货的进价计算,correlation,the purchase price 进价,correlation,example: tv set,5,200- 1*5,040=160,1590/52000=3%,(3.4%),questions : how can i assure my weekly margin accuracy

21、to monthly margin and no surprising in month end ? 如何管理周毛利以保证月毛利的正确性?,gross margin control,weekly margin = accumulate daily margin,1. how to read weekly margin report?,gross margin = net sales sales qty lpp + free goods breakage cycle count adjustment inventory adjustment other adjustment,1. how to

22、read weekly margin report?,1. how to read weekly margin report?,daily turnover budget accumulation x monthly margin %,daily actual thales margin with unknown loss provision,from june 2008, add,1. how to read weekly margin report?,variance on turnover = volume.,indicators to analyze the discrepancy o

23、n gross margin on 2 factors,variance on g.margin% = ratio.,1. how to read weekly margin report?,gross margin variance comes from,either turnover discrepancy 来自营业额的差异,turnover variance (来自营业额的差异)= ( actual turnover-budget turnover)* budget gm % (实际营业额预算营业额)预算毛利率 g. margin % variance(来自毛利率的差异) = ( act

24、ual g.m.%-budget g.m. %)*actual turnover . (实际毛利率预算毛利率)实际营业额,or the margin management- g.margin % 来自毛利率的管理,1. how to read weekly margin report?,what is the difference of cyj and mld ?,2. how to use weekly margin report?,the analysis disclose the dept. where to go to improve the margin (进一步的分析可以改进毛利)

25、,to push turnover (努力提高营业额) to increase/low down the margin %(提高或降低毛利率) ( loss control , invest in price for customer etc.) (控制损耗,价格投资),3. case study,3. case study - 1,good operation, but should be follow sales trend (需跟踪营业额的趋势),3. case study - 2,good operation as invest in margin % to win the volum

26、e of margin value and make final division over the forecast !(投资毛利赢得营业额和毛利),3. case study - 3,something wrong with the division. margin loss as well as turnover discrepancy.(营业额和毛利率都未达标) need to check more detail on division management except for the market factor .(具体分析处的管理),3. case study - 4,inves

27、t in margin to push the turnover to win the volume of margin to make up the discrepancy, but. (投资毛利使营业额成长,但 ),3. case study - 5,high margin ration, can not bring the margin volumn and turnover. (超0.1%的毛利率未能赢得毛利,且营业额下降。),4. conclusion,margin analysis today , we focus on margin value instead of % . (毛

28、利额是目标),above 5 cases also indicate one point :,5. why follow daily / weekly margin ?,it helps you on :,benchmarking of your store margin to whole china ; 知道你店在中国所处位置 forecast of the month end margin and result ; 预估月末的绩效 analyze the reasons on turnover and margin% variance ; 分析毛利的差异 take action 采取行动

29、ex. provide you the decote information and help you to clean your slow moving stock asap within the month ; 及时清理库存 . . . . . .,good tools for detecting the procedure mis-operation of store 好的工具可以检测店的运作程序,gross margin control all comes from your daily work ! 来自你的每日工作!,thales margin conclusion (daily)

30、,gross margin = net sales sales qty lpp + free goods breakage cycle count adjustment inventory adjustment other adjustment,all comes from your daily work ! 来自你的每日工作!,- wrong last purchase price 错误的最后进价,solution: check the unit price on purchase order in p4 before print order and fax to supplier. 检查进价,- free goods input in the end of month (with finally to be high margin ). 赠品在月末输入 the distortion of weekly margin will not be the tool for commercial decision ! 扭曲的周毛利不能帮助我们.,solution : follow t

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