家樂(lè)福毛利控制l

1、carrefour chine 1mandarin training carrefour chinecarrefour chine 2mandarin training carrefour chinep4 margin?monthly gross （rusz總的總的）marginthales eili:z（泰勒斯：泰勒斯：我們所知的歷史上最早的哲學(xué)家）我們所知的歷史上最早的哲學(xué)家）margin（毛利毛利）?directdirekt,dairekt 直接直接margin?inventory invntri（庫(kù)存庫(kù)存）margin?carrefour chine 3mandarin trainin

2、g carrefour chinekntrul 控制控制carrefour chine 4mandarin training carrefour chinecarrefour chine 5mandarin training carrefour chine “p4” “p4”系統(tǒng)按照功能不同可分為商系統(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；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)。產(chǎn)生的各類(lèi)數(shù)據(jù)?！皃4”p4”系統(tǒng)與其它系統(tǒng)與其它有關(guān)管理系統(tǒng)互聯(lián)互

3、接，實(shí)現(xiàn)了數(shù)據(jù)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。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 products, suppliers and purchase price information. commercial system focus on the information of the

4、sales stage.p4 introduction ntrdkn 介紹介紹 carrefour chine 6mandarin training carrefour chine = p4 net net 凈得凈得 sales p4 net cost kst 成本成本 p4 net cost = sales qty（quantity）kwntiti量量* p4 last purchase p:ts購(gòu)買(mǎi)購(gòu)買(mǎi) price prais 價(jià)格價(jià)格 p4 marginabcexample例例 how to calculate(klkjuleit計(jì)算計(jì)算 ) p4 margin ? non freshc

5、arrefour chine 7mandarin training carrefour chine p4 net sales from pos system (來(lái)自收銀系統(tǒng)來(lái)自收銀系統(tǒng))include 3 parts (包括三個(gè)包括三個(gè))each day sales amount maunt .(每日銷(xiāo)售額每日銷(xiāo)售額) each day customerkstm 顧客顧客 return rit:n退回退回 amount. (每日退每日退貨額貨額)each day customer refund ri:fnd歸還歸還, 償還額償還額, 退款退款 amount.(每日退損每日退損額額)how to

6、 calculate p4 margin ? non freshsales amount = sales amount - return - refundnet sales = sales amount - vat acarrefour chine 8mandarin training carrefour chineb sales qty. from pos system (來(lái)自收銀系統(tǒng)來(lái)自收銀系統(tǒng))include 2 parts (包括二個(gè)包括二個(gè)) each day sales qty.(.(每日銷(xiāo)售量每日銷(xiāo)售量) ) each day customer return qty.(.(每日退

7、貨量每日退貨量) )how to calculate p4 margin ? non freshsales qty = sales qty - return qtybcarrefour chine 9mandarin training carrefour chinec lpp ( last purchase p:ts進(jìn)貨進(jìn)貨 price) automatic update by p4 system during night process for tomorrow sales. (每晚每晚p4系統(tǒng)自動(dòng)更新，傳輸系統(tǒng)自動(dòng)更新，傳輸)example: goods receiving on 2008

8、/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)在收到商品，其進(jìn)價(jià)會(huì)在2008/05/212008/05/21銷(xiāo)售報(bào)表中生成銷(xiāo)售報(bào)表中生成 how to calculate p4 margin ? non freshccarrefour chine 10mandarin training carrefour chinecarrefour chine 11mandarin training carrefour chine = p4 margin +/- adjus

9、tment dstmnt調(diào)整調(diào)整 adjustment include inklu:d包括包括 : 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）（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)carrefour chine 12mandarin training carrefour chineadjustment = f + b + c + i + oab. breakage

10、b = breakage adjustment qty. * last purchase pricef. free goodsf = free goods adjustment qty. * last purchase pricec. cycle count adjustment c = cycle count adjustment qty. * last purchase pricei. inventory adjustmenti = inventory adjustment qty. * last purchase priceoa. other adjustmentoa = unit pr

11、ice adjustment, wrong barcode .etc.1. how to calculate thales margin ? non freshcarrefour chine 13mandarin training carrefour chine2. daily thales margin report daily gross margin comparable report (sample)carrefour chine 14mandarin training carrefour chinecarrefour chine 15mandarin training carrefo

12、ur chinehow to calculate monthly gross marginmonthly gross margin= net sales- cost of goods sold: opening stock + net purchase - closing stock ( theoretical inventory )carrefour chine 16mandarin training carrefour chinehow to calculate monthly gross margingross margin = net sales cost unknown loss p

13、rovision decote variance home delivery gross margin ratio = gross margin / net sales 100%carrefour chine 17mandarin training carrefour chinehow to calculate monthly gross marginu net sales net sales = gross sales vatcarrefour chine 18mandarin training carrefour chinehow to calculate monthly gross ma

14、rgin cost purchase = receiving return = valid purchase (invoice keyed in) + variance (inyr rnyd) + (transfer in transfer out)cost = purchase + beginning stock ending stockinvoice key incarrefour chine 19mandarin training carrefour chinehow to calculate monthly gross margin cost beginning stock = end

15、ing stock of last month (期初庫(kù)存)=上月的期末庫(kù)存 ending stock = theoretical stock in p4 (期末庫(kù)存)=p4的期末理論庫(kù)存carrefour chine 20mandarin training carrefour chinehow to calculate monthly gross margincarrefour chine 21mandarin training carrefour chinehow to calculate monthly gross marginw unknown loss provision ( (未知

16、損耗預(yù)提未知損耗預(yù)提) )provision = net sales fixed rate by dept.carrefour chine 22mandarin training carrefour chinehow to calculate monthly gross marginlh.o. merchandise decide unknown-loss-provision standard rate for each department 總部商品部決定未知損耗的標(biāo)準(zhǔn)百分率lif a department not be inventoried, unknown loss provision

17、 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lif 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)提的未知損耗將會(huì)沖會(huì)到部門(mén)的毛利carrefour chine 23mandarin training carrefour chine

18、how to calculate monthly gross margin decote variance ( (存貨跌價(jià)準(zhǔn)備差異存貨跌價(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 decotecarrefour chine 24mandarin training carref

19、our chinehow to calculate monthly gross margin24 mois1. stock age is calculated by month (month of creation = 0) 存貨帳齡是按月計(jì)算存貨帳齡是按月計(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

20、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)備代銷(xiāo)商品不計(jì)算存貨跌價(jià)損失準(zhǔn)備5. seasonal items , to postpone 3 months to begin the decote ; 季節(jié)性單品季節(jié)性單品 推遲推遲3個(gè)月開(kāi)始計(jì)算存貨跌價(jià)損失準(zhǔn)備個(gè)月開(kāi)始計(jì)算存貨跌價(jià)損失準(zhǔn)備6. returnable items with stock age over 1 year and all not r

21、eturnable items are calculated decote based on decote ratios. 庫(kù)存年齡大于庫(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。進(jìn)行計(jì)算。7. stock ageis defined according to last receiving date ; 存貨的帳齡計(jì)算是根據(jù)最后一次收貨日期確定存貨的帳齡計(jì)算是根據(jù)最后一次收貨日期確定carrefour chine 25mandarin training carrefour chinehow to cal

22、culate monthly gross margin decote variance24 mois60 shoes鞋類(lèi)600 slippers室內(nèi)鞋6000 babies& small childrens indoor slippers 14/27幼童室內(nèi)鞋60000 bootee 14/23腳套0.00%30.00%40.00%50.00%75.00%80.00%80.00%60001 bath/beach slippers 20/27浴室、沙灘拖（塑料類(lèi)拖）0.00%30.00%40.00%50.00%75.00%80.00%80.00%60002 mule 20/27無(wú)后幫的室

23、內(nèi)拖0.00%30.00%40.00%50.00%75.00%80.00%80.00%60005 fluffy毛絨室內(nèi)鞋0.00%30.00%40.00%50.00%75.00%80.00%80.00%6001 childrens indoor slippers 28/34小童室內(nèi)鞋60010 bath beach slippers 浴室、沙灘拖（塑料類(lèi)拖）0.00%30.00%40.00%50.00%75.00%80.00%80.00%60011 health slippers/massage sole健康按摩拖0.00%30.00%40.00%50.00%75.00%80.00%80.00

24、%60012 mule無(wú)后幫的室內(nèi)拖0.00%30.00%40.00%50.00%75.00%80.00%80.00%60013 slippers帶后幫的室內(nèi)鞋0.00%30.00%40.00%50.00%75.00%80.00%80.00%60014 ankle slippers室內(nèi)靴0.00%30.00%40.00%50.00%75.00%80.00%80.00%60015 fluffy毛絨室內(nèi)拖0.00%30.00%40.00%50.00%75.00%80.00%80.00%6002decote sub family (200505)textile decote policycarref

25、our chine 26mandarin training carrefour chinehow to calculate monthly gross marginhome 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 從從2005

26、2005年年1 1月開(kāi)始，免費(fèi)送貨費(fèi)用計(jì)入銷(xiāo)售成本月開(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 從從2006年始年始, 物流配送費(fèi)計(jì)入銷(xiāo)售成本物流配送費(fèi)計(jì)入銷(xiāo)售成本carrefour chine 27mandarin training carrefour chinemonthly gross margin conclusiongross margin = net sales (beginning stock + purchase ending stock) unknown loss provisi

27、on decote variance home deliverycarrefour chine 28mandarin training carrefour chinedifference between daily margin and monthly marginis cost of goods calculationcarrefour chine 29mandarin training carrefour chinefor monthly margin, the cost calculation is: opening stock + net purchase - closing stoc

28、ksales quantity x l.p.p. +/- cycle count breakage - inventory adjustment + free goods +/- other adjustmentcorrelation for daily/weekly margin, the cost calculation is: carrefour chine 30mandarin training carrefour chineweekly margin: unit last purchase pricemonthly margin : verified different unit p

29、riceits practical to used in margin controlling on daily basis;按每次進(jìn)貨的進(jìn)價(jià)計(jì)算correlationthe purchase price 進(jìn)價(jià)進(jìn)價(jià)carrefour chine 31mandarin training carrefour chinecorrelationexample: tv set 5,200-1*5,040=1601590/52000=3%(3.4%)carrefour chine 32mandarin training carrefour chinequestions :how can i assure

30、my weekly margin accuracy 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如何管理周毛利以保證月毛利的正確性? ?carrefour chine 33mandarin training carrefour chinecarrefour chine 34mandarin training carrefour chineweekly margin = accumulate daily margin1. how to read weekly margin report?gross mar

31、gin = net sales sales qty lpp + free goods breakage cycle count adjustment inventory adjustment other adjustmentcarrefour chine 35mandarin training carrefour chine1. how to read weekly margin report?carrefour chine 36mandarin training carrefour chine1. how to read weekly margin report?daily turnover

32、 budget accumulation x monthly margin %daily actual thales margin with unknown loss provisionfrom june 2008, addcarrefour chine 37mandarin training carrefour chine1. how to read weekly margin report? variance on turnover = volume.indicators to analyze the discrepancy on gross margin on 2 factors var

33、iance on g.margin% = ratio. carrefour chine 38mandarin training carrefour chine1. how to read weekly margin report?gross margin variance comes from either turnover discrepancy 來(lái)自營(yíng)業(yè)額的差異來(lái)自營(yíng)業(yè)額的差異turnover variance ( (來(lái)自營(yíng)業(yè)額的差異）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（實(shí)際

34、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）（來(lái)自毛利率的差異） = ( actual 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（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)自毛利率來(lái)自毛利率的管理的管理carrefour chine 39mandarin training carrefour chine1. how to read weekly margin report?what is the differenc

35、e of cyj and mld ? carrefour chine 40mandarin training carrefour chine2. 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）（進(jìn)一步的分析可以改進(jìn)毛利）to push turnover （努力提高營(yíng)業(yè)額）（努力提高營(yíng)業(yè)額）to increase/low down the margin %（提高或降低毛利率）（提高或降低毛利率）( loss contro

36、l , invest in price for customer etc.)（控制損耗，價(jià)格投資）（控制損耗，價(jià)格投資）carrefour chine 41mandarin training carrefour chine3. case study carrefour chine 42mandarin training carrefour chine3. case study - 1good operation, but should be follow sales trend（需跟蹤營(yíng)業(yè)額的趨勢(shì)）（需跟蹤營(yíng)業(yè)額的趨勢(shì)）carrefour chine 43mandarin training c

37、arrefour chine3. case study - 2good operation as invest in margin % to win the volume of margin value and make final division over the forecast !（投資毛利贏得營(yíng)業(yè)額和毛利）（投資毛利贏得營(yíng)業(yè)額和毛利）carrefour chine 44mandarin training carrefour chine3. case study - 3something wrong with the division. margin loss as well as t

38、urnover discrepancy.（營(yíng)業(yè)額和毛利率都未達(dá)（營(yíng)業(yè)額和毛利率都未達(dá)標(biāo)）標(biāo)）need to check more detail on division management except for the market factor .（具體分析處的管理）（具體分析處的管理）carrefour chine 45mandarin training carrefour chine3. case study - 4invest in margin to push the turnover to win the volume of margin to make up the discre

39、pancy, but.（投資毛利使?fàn)I業(yè)額成長(zhǎng)，但（投資毛利使?fàn)I業(yè)額成長(zhǎng)，但 ）carrefour chine 46mandarin training carrefour chine3. case study - 5high margin ration, can not bring the margin volumn and turnover.（超（超0.1%的毛利率未能贏得毛利，且營(yíng)業(yè)額下降。）的毛利率未能贏得毛利，且營(yíng)業(yè)額下降。）carrefour chine 47mandarin training carrefour chine4. conclusionmargin analysis to

40、day , we focus on margin value instead of % . ( (毛利額是目標(biāo)）毛利額是目標(biāo)）above 5 cases also indicate one point :carrefour chine 48mandarin training carrefour chine5. 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)所處位置知道你店在中國(guó)所處位置 forecast of the mo

41、nth end margin and result ; 預(yù)估月末的績(jī)效預(yù)估月末的績(jī)效analyze the reasons on turnover and margin% variance ; 分析毛利的差異分析毛利的差異take action 采取行動(dòng)采取行動(dòng) 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)存及時(shí)清理庫(kù)存. . . . . .good tools for detecting the procedur

42、e mis-operation of store好的工具可以檢測(cè)店的運(yùn)作程序好的工具可以檢測(cè)店的運(yùn)作程序 carrefour chine 49mandarin training carrefour chinegross margin control all comes from your daily work !來(lái)自你的每日工作來(lái)自你的每日工作! !carrefour chine 50mandarin training carrefour chinethales margin conclusion (daily)gross margin = net sales sales qty lpp +

43、free goods breakage cycle count adjustment inventory adjustment other adjustmentcarrefour chine 51mandarin training carrefour chineall comes from your daily work !來(lái)自你的每日工作來(lái)自你的每日工作! !- wrong last purchase price 錯(cuò)誤的最后進(jìn)價(jià)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)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