家樂(lè)福毛利控制l

1、p4 margin (毛利)and gross（總的，毛的，總額 ）margin control（控制）,p4 margin?,monthly gross （rusz總的）margin,thales eili:z（泰勒斯：我們所知的歷史上最早的哲學(xué)家）margin（毛利）?,directdirekt,dairekt 直接margin?,inventory invntri（庫(kù)存）margin?,?,p4 margin,thales margin,gross margin,gross margin control kntrul 控制,p4 margin,商業(yè)管理系統(tǒng) businessbiznis商

2、業(yè)management mnidmnt管理system sistm,“p4”系統(tǒng)按照功能不同可分為商品系統(tǒng)與商業(yè)系統(tǒng)。商品系統(tǒng)集中處理商品、供應(yīng)商、采購(gòu)價(jià)格等信息；商業(yè)系統(tǒng)重點(diǎn)處理商品銷(xiāo)售環(huán)節(jié)的所產(chǎn)生的各類(lèi)數(shù)據(jù)?！皃4”系統(tǒng)與其它有關(guān)管理系統(tǒng)互聯(lián)互接，實(shí)現(xiàn)了數(shù)據(jù)鏈與商業(yè)鏈的完美銜接。,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 介紹,= p4 net net 凈得 sales p4 net cost kst 成本 p4 net cost = sales qty（quantity）kwntiti量* p4 last purchase p:ts購(gòu)買(mǎi) price prais 價(jià)格,p4 margin,a,b,c,example例,how to calcula

4、te(klkjuleit計(jì)算 ) p4 margin ? non fresh, p4 net sales from pos system (來(lái)自收銀系統(tǒng)) include 3 parts (包括三個(gè)) each day sales amount maunt .(每日銷(xiāo)售額) each day customerkstm 顧客 return rit:n退回 amount. (每日退貨額) each day customer refund ri:fnd歸還, 償還額, 退款 amount.(每日退損額),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 (來(lái)自收銀系統(tǒng)) include 2 parts (包括二個(gè)) each day sales qty.(每日銷(xiāo)售量) each day customer return qty.(每日退貨量),how to calculate p4 margin ? non fresh,sales qty = sales qty - return qty,b,c lpp ( last purchase p:ts進(jìn)貨

6、price) automatic update by p4 system during night process for tomorrow sales. (每晚p4系統(tǒng)自動(dòng)更新，傳輸) 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，其進(jìn)價(jià)會(huì)在2008/05/21 銷(xiāo)售報(bào)表中生成,how to calculate p4 margin ? non fresh,c,thales margin,= p4 ma

7、rgin +/- adjustment dstmnt調(diào)整,adjustment include inklu:d包括 : free goods, breakage, cyc adjustment, inventory adjustment and other adjustment （贈(zèng)品，損耗，周期調(diào)整，盤(pán)點(diǎn)調(diào)整和其它調(diào)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 (期初庫(kù)存)=上月的期末庫(kù)存 ending stock = theoretical stock in p

12、4 (期末庫(kù)存)=p4的期末理論庫(kù)存,how to calculate monthly gross margin,how to calculate monthly gross margin,unknown loss provision (未知損耗預(yù)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 總部商品部決定未知損耗的

13、標(biāo)準(zhǔn)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 如果部門(mén)本月不盤(pán)點(diǎn)，未知損耗將會(huì)根據(jù)本月凈銷(xiāo)售計(jì)提 if a department be inventoried, all unknown loss provision balance will be reversed for the department 如果部門(mén)本月盤(pán)點(diǎn)，以前月份計(jì)提的未

14、知損耗將會(huì)沖會(huì)到部門(mén)的毛利,how to calculate monthly gross margin, decote variance (存貨跌價(jià)準(zhǔn)備差異),decote is based on stock age only,whatever items are stopped or not. 存貨跌價(jià)損失準(zhǔn)備的計(jì)算是根據(jù)存貨的帳齡，不管存貨是否終止。,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) 存貨帳齡是按月計(jì)算 2. if stock age = 3 months, it has been put in the 1st tier. 當(dāng)存貨帳齡等于3個(gè)月時(shí)，開(kāi)始計(jì)算存貨跌價(jià)損失準(zhǔn)備 3. calculation is done according to the stock on last day of each month 存貨跌價(jià)損失準(zhǔn)備的計(jì)算是根據(jù)每月最后一天的存貨余額 4. consignment have no decote provision ; 代銷(xiāo)商品不計(jì)算存貨跌價(jià)損失準(zhǔn)備 5. seasonal it

16、ems , to postpone 3 months to begin the decote ; 季節(jié)性單品 推遲3個(gè)月開(kāi)始計(jì)算存貨跌價(jià)損失準(zhǔn)備 returnable items with stock age over 1 year and all not returnable items are calculated decote based on decote ratios. 庫(kù)存年齡大于1 年的可退貨商品以及所有不可退貨商品根據(jù)存貨跌價(jià)比率規(guī)則 進(jìn)行計(jì)算。 7. stock ageis defined according to last receiving date ; 存貨的帳齡計(jì)算是

17、根據(jù)最后一次收貨日期確定,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 僅僅是免費(fèi)送貨到顧客家所發(fā)生的送貨費(fèi)用計(jì)入銷(xiāo)售成本 2, from january 2005, home delivery cost impact gross margin directly 從2005

18、年1月開(kāi)始，免費(fèi)送貨費(fèi)用計(jì)入銷(xiāo)售成本 3, from 2006, logistic fee impact gross margin directly 從2006年始, 物流配送費(fèi)計(jì)入銷(xiāo)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;按每次進(jìn)貨的進(jìn)價(jià)計(jì)算,correlation,the purchase price 進(jìn)價(jià),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證月毛利的正確性?,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 來(lái)自營(yíng)業(yè)額的差異,turnover variance (來(lái)自營(yíng)業(yè)額的差異）= ( actual turnover-budget turnover)* budget gm % （實(shí)際營(yíng)業(yè)額預(yù)算營(yíng)業(yè)額）預(yù)算毛利率 g. margin % variance（來(lái)自毛利率的差異） = ( act

24、ual g.m.%-budget g.m. %)*actual turnover . （實(shí)際毛利率預(yù)算毛利率）實(shí)際營(yíng)業(yè)額,or the margin management- g.margin % 來(lái)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 （進(jìn)一步的分析可以改進(jìn)毛利）

25、,to push turnover （努力提高營(yíng)業(yè)額） to increase/low down the margin %（提高或降低毛利率） ( loss control , invest in price for customer etc.) （控制損耗，價(jià)格投資）,3. case study,3. case study - 1,good operation, but should be follow sales trend （需跟蹤營(yíng)業(yè)額的趨勢(shì)）,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 !（投資毛利贏得營(yíng)業(yè)額和毛利）,3. case study - 3,something wrong with the division. margin loss as well as turnover discrepancy.（營(yíng)業(yè)額和毛利率都未達(dá)標(biāo)） need to check more detail on division management except for the market factor .（具體分析處的管理）,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. （投資毛利使?fàn)I業(yè)額成長(zhǎng)，但 ）,3. case study - 5,high margin ration, can not bring the margin volumn and turnover. （超0.1%的毛利率未能贏得毛利，且營(yíng)業(yè)額下降。）,4. conclusion,margin analysis today , we focus on margin value instead of % . (毛

28、利額是目標(biāo)）,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 ; 知道你店在中國(guó)所處位置 forecast of the month end margin and result ; 預(yù)估月末的績(jī)效 analyze the reasons on turnover and margin% variance ; 分析毛利的差異 take action 采取行動(dòng)

29、ex. provide you the decote information and help you to clean your slow moving stock asap within the month ; 及時(shí)清理庫(kù)存 . . . . . .,good tools for detecting the procedure mis-operation of store 好的工具可以檢測(cè)店的運(yùn)作程序,gross margin control all comes from your daily work ! 來(lái)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 ! 來(lái)自你的每日工作!,- wrong last purchase price 錯(cuò)誤的最后進(jìn)價(jià),solution: check the unit price on purchase order in p4 before print order and fax to supplier. 檢查進(jìn)價(jià),- free goods input in the end of month (with finally to be high margin ). 贈(zèng)品在月末輸入 the distortion of weekly margin will not be the tool for commercial decision ! 扭曲的周毛利不能幫助我們.,solution : follow t