Finance for Non- finance Manager非财务专业的财务知识.pptx

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1、FinanceforNon-financialManager&RetailMath非财务专业的财务知识&零售数学FinanceforNon-financialManager非财务专业的财务知识KeyPerformanceMeasuresofaCategoryManager品类经理的关键业绩指标:Salesagainstbudgetandagainstpreviousyear与预算以及去年实际比较，今年的销售表现Grossprofit/marginagainstbudgetandagainstprevious

2、year与预算以及去年实际比较，今年毛利的表现Accumulatedsalesandgrossprofitforyeartodate年至今销售和毛利表现FinanceforNon-financialManager非财务专业的财务知识KeyPerformanceMeasuresofaCategoryManager:品类经理的关键业绩指标:Inventorydays/Stockturns周转天数/库存周转Grossmarginreturnoninventoryinvestment(GMROII)库存投资回报率S

3、hrinkage损耗Salespersquaremeter销售坪效Grossprofit/marginpersquaremeter毛利坪效FinanceforNon-financialManager非财务专业的财务知识Inventorydays周转天数:Averageinventory平均库存:(InventoryatBOM1+InventoryatEOM1):2（月初库存+月末库存）/2Averageinventoryatcost:Costofgoodssoldxperiodofanalysis平均库存成

4、本：销售成本x分析时间期限FinanceforNon-financialManager非财务专业的财务知识Stockturns库存周转:GMROII库存投资回报率:365.25days:Inventorydays365.25天：周转天数GrossProfit(atfraction)xStockturns毛利率（分数）x库存周转RetailMath零售数学SellingPrice/Price售价/价格PurchaseCost/Cost进价/成本GrossMargin/Profit(GP)毛利/利润GrossM

5、argin/Profit(GP%)毛利率/利润率Mark-up提价Mark-down降价Discount折扣First/InitialMargin&FinalMargin初始毛利&最终毛利Contributiontosalespercentage(CTS%)销售占比Contributiontomarginpercentage(CTM%)毛利贡献Marginmix毛利组合RetailMath零售数学GrossMargin/Profit(GP)毛利/利润:(Sellingprice-costincludetax

6、)售价-含税进价RetailMath零售数学GrossMargin/Profitpercentage(GP%)毛利率/利润率:Mark-uppercentage提价率:(Sellingprice-costincludetax):SellingpriceX100%（销售-含税进价）：售价X100%(Sellingprice-costincludetax):CostincludetaxX100%（销售-含税进价）：含税进价X100%RetailMath零售数学SellingPrice售价:Costinclude

7、tax:(100%-GP%)含税进价:（100%-毛利率）RetailMath零售数学Mark-downs降价Discounts折扣Pricereduction减价areusedonslowmovementitems用于清理慢销商品Pricereduction,too也是减价Areusedtostimulateshopperstobuy用于刺激消费者购买DollarMark-down/Discount=OriginalpriceXpercentagereduction降价/折扣金额=原售价X减价率Finan

8、ceforNon-financialManager非财务专业的财务知识Exercise1–Inventorydays练习1-周转天数Questions问题:Howmanyinventorydaysofeachmonth每月的周转天数是多少Howmanyinventorydaysofthefirstquarter20112011年第一季度的周转天数是多少HowmuchGMROIIofeachmonth每月的库存投资