FinanceforNon-financeManager非財務(wù)專業(yè)的財務(wù)知識知識分享

FinanceforNon-financialManager&RetailMath

非財務(wù)專業(yè)的財務(wù)知識&零售數(shù)學(xué)FinanceforNon-financialManager

非財務(wù)專業(yè)的財務(wù)知識KeyPerformanceMeasuresofaCategoryManager品類經(jīng)理的關(guān)鍵業(yè)績指標(biāo):Salesagainstbudgetandagainstpreviousyear

與預(yù)算以及去年實際比較，今年的銷售表現(xiàn)Grossprofit/marginagainstbudgetandagainstpreviousyear

與預(yù)算以及去年實際比較，今年毛利的表現(xiàn)Accumulatedsalesandgrossprofitforyeartodate

年至今銷售和毛利表現(xiàn)FinanceforNon-financialManager

非財務(wù)專業(yè)的財務(wù)知識KeyPerformanceMeasuresofaCategoryManager:品類經(jīng)理的關(guān)鍵業(yè)績指標(biāo):Inventorydays/Stockturns

周轉(zhuǎn)天數(shù)/庫存周轉(zhuǎn)Grossmarginreturnoninventoryinvestment(GMROII)

庫存投資回報率Shrinkage

損耗Salespersquaremeter

銷售坪效Grossprofit/marginpersquaremeter

毛利坪效FinanceforNon-financialManager

非財務(wù)專業(yè)的財務(wù)知識Stockturns庫存周轉(zhuǎn):GMROII庫存投資回報率:365.25days:Inventorydays365.25天：周轉(zhuǎn)天數(shù)GrossProfit(atfraction)xStockturns毛利率（分?jǐn)?shù)）x庫存周轉(zhuǎn)

RetailMath零售數(shù)學(xué)SellingPrice/Price售價/價格PurchaseCost/Cost進(jìn)價/成本GrossMargin/Profit(GP)毛利/利潤GrossMargin/Profit(GP%)毛利率/利潤率Mark-up提價Mark-down降價Discount折扣First/InitialMargin&FinalMargin初始毛利&最終毛利Contributiontosalespercentage(CTS%)銷售占比Contributiontomarginpercentage(CTM%)毛利貢獻(xiàn)Marginmix毛利組合RetailMath零售數(shù)學(xué)GrossMargin/Profit(GP)毛利/利潤:(Sellingprice-costincludetax)售價-含稅進(jìn)價RetailMath零售數(shù)學(xué)GrossMargin/Profitpercentage(GP%)毛利率/利潤率:Mark-uppercentage提價率:(Sellingprice-costincludetax):SellingpriceX100%（銷售-含稅進(jìn)價）：售價X100%(Sellingprice-costincludetax):CostincludetaxX100%（銷售-含稅進(jìn)價）：含稅進(jìn)價X100%RetailMath零售數(shù)學(xué)SellingPrice售價:Costincludetax:(100%-GP%)含稅進(jìn)價:（100%-毛利率）RetailMath零售數(shù)學(xué)Mark-downs降價Discounts折扣Pricereduction減價areusedonslowmovementitems用于清理慢銷商品Pricereduction,too也是減價Areusedtostimulateshopperstobuy用于刺激消費者購買DollarMark-down/Discount=OriginalpriceXpercentagereduction降價/折扣金額=原售價X減價率FinanceforNon-financialManager

非財務(wù)專業(yè)的財務(wù)知識Exercise1–Inventorydays練習(xí)1-周轉(zhuǎn)天數(shù)Questions問題:Howmanyinventorydaysofeachmonth每月的周轉(zhuǎn)天數(shù)是多少Howmanyinventorydaysofthefirstquarter20112011年第一季度的周轉(zhuǎn)天數(shù)是多少HowmuchGMROIIofeachmonth每月的庫存投資回報是多少HowmuchGMROIIofthefirstquarter20112011年第一季度的庫存投資回報率是多少Assumption假設(shè):Nostockstransfernorreturn無庫存調(diào)撥或退貨RetailMath零售數(shù)學(xué)FirstMargin&FinalMargin初始毛利/最終毛利First/InitialMargin初始毛利Themarginwhenyousetupasellingpricetoaproduct制定售價時得到的毛利Firstmargincanbeequalordifferenttothefinalmargindueto由于以下原因，初始毛利可能等于也可能不等于最終毛利:Promotiondiscount(P)(erodesfirstmargin)促銷折扣（簡寫“P”）影響初始毛利Markdown(M)(erodesfirstmargin)降價（簡寫“M”）影響初始毛利Wastage(W)(erodesfirstmargin)有形損耗（簡寫“W”)影響初始毛利Shrinkage(S)(erodesfirstmargin)無形損耗（簡寫“S”)影響初始毛利Pricemake-up(PM)(addsfirstmargin)價格補差（簡寫“PM”)影響初始毛利Consignmentmarginwhichisnotshownupinthedailysalesreport(C)(addsfirstmargin)聯(lián)營毛利不會體現(xiàn)在日銷售報表中（簡寫“C”）（要加上初始毛利）FinalMargin最終毛利FinalMargin=FirstMargin–(P+M+W+S)+(PM+C)

最終毛利=初始毛利–(P+M+W+S)+(PM+C)Thefinalmarginiswhatrecordedasthegrossmargin/profitintheFinancialreport最終毛利以綜合毛利的形式記錄在財務(wù)報表中RetailMath零售數(shù)學(xué)Exercise2–FirstMargin&FinalMargin練習(xí)2-初始毛利&最終毛利YouarejustassignedtotakeupajobasaCategoryManagerofaportfolio.Yourfirstassignmentistoimproveagrossmarginoftheportfolio.Inyourfirstday,youhaveoneproduct(ProductA)toincreaseitssellingpriceasthecostisincreased.你剛剛提拔成為品類經(jīng)理。你的第一項工作任務(wù)就是提高此品類的毛利率。上班第一天，有一A產(chǎn)品售價要漲，因為其成本漲價了SomeinformationrelatedtoProductAisasfollowA產(chǎn)品的相關(guān)信息如下:Itisoutrightpurchase屬于自營模式CostincludetaxisRMB1.00含稅進(jìn)價為1元AveragePromotiondiscounttocustomer25%（給到顧客的）促銷折扣為25%HistoricalPromotioncontributiontosalesis30%根據(jù)過往數(shù)據(jù)，促銷銷售占總銷售的30%Shrinkage&wastage1%ofsales無形和有形損耗占銷售1%HistoricalPricemake-upfromsuppliersis15%ofpromotionsales供應(yīng)商給到的價格補差占促銷銷售的15%Question問題:Howmuchsellingpricedoyouneedtosetupforthisproductifyouneedtogetfinalmarginof10%?如果最終毛利要達(dá)到10%，此商品如何定價？RetailMath零售數(shù)學(xué)FirstMargin&FinalMargin初始毛利&最終毛利AlthoughtheFinalMargincanbedeterminedbyitem,however,itismorepracticalwhenitisappliedattheCategoryorDepartmentlevel.雖然最終毛利由單品本身決定，但是，運用到品類或部門層面更加實際ThePromotionalcontribution,shrinkage,wastageandpricemake-upareusuallymeasuredwithinCategoryorDepartmentlevel.促銷占比，無形損耗，有形損耗和價格補差通常是以整個品類或部門來考核Thus,youcandoback-wardtodeterminethefirstmarginfromhowmuchfinalmarginyousupposetoachieve.因此，你也可以通過需要達(dá)成的最終毛利倒推來算出初始毛利Uponyouhavedeterminedthefirstmargin,thenyoudosimulationforpricesadjustmentofeachitemswithinthecategoryordepartmentinordertoachieveitaccordingly.算出初始毛利后，為完成整體目標(biāo)，你需要就整個品類或部門內(nèi)的每一商品進(jìn)行價格調(diào)整的測算RetailMath零售數(shù)學(xué)Contributiontosalespercentage(CTS%)銷售占比Contributiontomarginpercentage(CTM%)毛利占比Marginmix毛利組合RetailMath零售數(shù)學(xué)Exercise3-CTS%,CTM%&Marginmix練習(xí)3-銷售占比，毛利貢獻(xiàn)&毛利組合練習(xí)Questions問題:PleasefilluptheblankscolumninCTS%,GP%&CTM%請在相應(yīng)空格中填寫銷售占比，毛利率和毛利貢獻(xiàn)率RetailMath零售數(shù)學(xué)Exercise4–FirstMargin,FinalMargin&MarginMix

練習(xí)4-初始毛利，最終毛利和毛利組合UsingExerciseno.3asthecase,whatwillyoudoifyouknowthatthemarginmixthatyougetfromthecalculationisonlyfirstmarginwhichyouhavenotincludedpromotiondiscount,shrinkage,andpricemake-upimpact?

用練習(xí)3作為例子，如果你知道你算出來的毛利組合只是初始毛利而且你沒有把促銷折扣影響，損耗和價格補差計算在內(nèi)，你會怎么做？Whatwillyoudoifyouneedtoachieve9%offinalmarginandyouhaveinformationinyourhandof

如果你需要達(dá)成9%的最終毛利目標(biāo)，且你有以下相關(guān)信息，你會怎么做？ Promotioncontributiontosalesis30%促銷銷售占總銷售的30% Averag