Finance_for_Non-_finance_Manager非财务专业的财务知识

,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,4/22/2015,#,Finance for Non-financial Manager & Retail Math,非财务专业的财务知识,&,零售数学,1,Finance for Non-financial Manager,非财务专业的财务知识,Key Performance Measures of a Category Manager,品类经理的关键业绩指标,:,Sales against budget and against previous year,与,预算以及,去年实际比较，今年的销售表现,Gross profit/ margin against budget and against previous year,与预算以及去年实际比较，今年毛利的表现,Accumulated sales and gross profit for year to date,年至今销售和毛利表现,2,Finance for Non-financial Manager,非财务专业的财务知识,Key Performance Measures of a Category Manager:,品类经理的关键业绩指标,:,Inventory days/ Stock turns,周转天数,/,库存周转,Gross margin return on inventory investment (GMROII),库存投资回报率,Shrinkage,损耗,Sales per square meter,销售坪效,Gross profit/ margin per square meter,毛利坪效,3,Finance for Non-financial Manager,非财务专业的财务知识,Inventory days,周转天数,:,Average inventory,平均库存,:,(Inventory at BOM 1 + Inventory at EOM 1) : 2,（月初库存,+,月末库存）,/2,Average inventory at cost : Cost of goods sold x period of analysis,平均库存成本：销售成本,x,分析时间期限,4,Finance for Non-financial Manager,非财务专业的财务知识,Stock turns,库存周转,:,GMROII,库存投资回报率,:,365.25 days : Inventory days,365,.25,天：周转天数,Gross Profit (at fraction) x Stock turns,毛利率（分数）,x,库存周转,5,Retail Math,零售数学,Selling Price/ Price,售价,/,价格,Purchase Cost/ Cost,进价,/,成本,Gross Margin/ Profit (GP),毛利,/,利润,Gross Margin/ Profit (GP%),毛利率,/,利润率,Mark-up,提价,Mark-down,降价,Discount,折扣,First/ Initial Margin & Final Margin,初始毛利,&,最终毛利,C,ontribution to sales percentage (CTS%),销售占比,Contribution to margin percentage (CTM%),毛利贡献,Margin mix,毛利组合,6,Retail Math,零售数学,Gross Margin/ Profit (GP),毛利,/,利润,:,(Selling price - cost include tax),售价,-,含税进价,7,Retail Math,零售数学,Gross Margin/ Profit percentage (GP%),毛利率,/,利润率,:,Mark-up percentage,提价率,:,(Selling price - cost include tax) : Selling price X 100%,（销售,-,含税进价）：售价,X 100%,(Selling price - cost include tax) : Cost include tax X 100%,（销售,-,含税进价）：含税进价,X 100%,8,Retail Math,零售数学,Selling Price,售价,:,Cost include tax : (100% - GP%),含税进价,:,（,100% -,毛利率）,9,Retail Math,零售数学,Mark-downs,降价,Discounts,折扣,Price reduction,减价,are used on slow movement items,用于清理慢销商品,Price reduction, too,也是减价,Are used to stimulate shoppers to buy,用于刺激消费者购买,Dollar Mark-down/ Discount = Original price X percentage reduction,降价,/,折扣金额,=,原售价,X,减价率,10,Finance for Non-financial Manager,非财务专业的财务知识,Exercise 1 Inventory days,练习,1-,周转天数,Questions,问题,:,How many inventory days of each month,每月的周转天数是多少,How many inventory days of the first quarter 2011,2011,年第一季度的周转天数是多少,How much GMROII of each month,每月的库存投资回报是多少,How much GMROII of the first quarter 2011 2011,年第一季度的库存投资回报率是多少,Assumption,假设,: No stocks transfer nor return,无库存调拨或退货,11,Retail Math,零售数学,First Margin & Final Margin,初始毛利,/,最终毛利,First/ Initial Margin,初始毛利,The margin when you set up a selling price to a product,制定售价时得到的毛利,First margin can be equal or different to the final margin due to,由于以下原因，初始毛利可能等于也可能不等于最终毛利,:,Promotion discount (P) (erodes first margin),促销折扣（简写“,P,”）影响初始毛利,Markdown (M) (erodes first margin),降价（,简写“,M,”,）,影响初始毛利,Wastage (W) (erodes first margin),有形损耗（简写“,W,”,),影响初始毛利,Shrinkage (S) (erodes first margin),无形损耗（简写“,S,”,),影响初始毛利,Price make-up (PM) (adds first margin),价格补差（简写“,PM,”,),影响初始毛利,Consignment margin which is not shown up in the daily sales report (C) (adds first margin),联营毛利不会体现在日销售报表中（,简写“,C,”,）（要加上初始毛利）,Final Margin,最终毛利,Final Margin = First Margin (P+M+W+S) + (PM + C),最终毛利,=,初始毛利, (P+M+W+S) + (PM + C),The final margin is what recorded as the gross margin/ profit in the Financial report,最终毛利以综合毛利的形式记录在财务报表中,12,Retail Math,零售数学,Exercise 2 First Margin & Final Margin,练习,2-,初始毛利,&,最终毛利,You are just assigned to take up a job as a Category Manager of a portfolio. Your first assignment is to improve a gross margin of the portfolio. In your first day, you have one product (Product A) to increase its selling price as the cost is increased.,你刚刚提拔成为品类经理。你的第一项工作任务就是提高此品类的毛利率。上班第一天，有一,A,产品售价要涨，因为其成本涨价了,Some information related to Product A is as follow,A,产品的相关信息如下,:,It is outright purchase,属于自营模式,Cost include tax is RMB 1.00,含税进价为,1,元,Average Promotion discount to customer 25%,（给到顾客的）促销折扣为,25%,Historical Promotion contribution to sales is 30%,根据过往数据，促销销售占总销售的,30%,Shrinkage & wastage 1% of sales,无形和有形损耗占销售,1%,Historical Price make-up from suppliers is 15% of promotion sales,供应商给到的价格补差占促销销售的,15%,Question,问题,: How much selling price do you need to set up for this product if you need to get final margin of 10% ?,如果最终毛利要达到,10%,，此商品如何定价？,13,Retail Math,零售数学,First Margin & Final Margin,初始毛利,&,最终毛利,Although the Final Margin can be determined by item, however, it is more practical when it is applied at the Category or Department level.,虽然最终毛利由单品本身决定，但是，运用到品类或部门层面更加实际,The Promotional contribution, shrinkage, wastage and price make-up are usually measured within Category or Department level.,促销占比，无形损耗，有形损耗和价格补差通常是以整个品类或部门来考核,Thus, you can do back-ward to determine the first margin from how much final margin you suppose to achieve.,因此，你也可以通过需要达成的最终毛利倒推来算出初始毛利,Upon you have determined the first margin, then you do simulation for prices adjustment of each items within the category or department in order to achieve it accordingly.,算出初始毛利后，为完成整体目标，你需要就整个品类或部门内的每一商品进行价格调整的测算,14,Retail Math,零售数学,Contribution to sales percentage (CTS%),销售占比,Contribution to margin percentage (CTM%),毛利占比,Margin mix,毛利组合,15,Retail Math,零售数学,Exercise 3 - CTS%, CTM% & Margin mix,练习,3-,销售占比，毛利贡献,&,毛利组合练习,Questions,问题,:,Please fill up the blanks column in CTS%, GP% & CTM%,请在相应空格中填写销售占比，毛利率和毛利贡献率,16,Retail Math,零售数学,Exercise 4 First Margin, Final Margin & Margin Mix,练习,4-,初始毛利，最终毛利和毛利组合,Using Exercise no. 3 as the case, what will you do if you know that the margin mix that you get from the calculation is only first margin which you have not included promotion discount, shrinkage, and price make-up impact?,用练习,3,作为例子，如果你知道你算出来的毛利组合只是初始毛利而且你没有把促销折扣影响，损耗和价格补差计算在内，你会怎么做？,What will you do if you need to achieve 9% of final margin and you have information in your hand of,如果你需要达成,9%,的最终毛利目标，且你有以下相关信息，你会怎么做？,Promotion contribution to sales is 30%,促销销售占总销售的,30%,Average promotion discount to customers is 25%,平均给到顾客的促销折扣为,25%,Shrinkage impact to sales is 0.5%,损耗影响占销售的,0.5%,Average price make-up from promotion is 15%,来自促销的价格补差平均为,15%,17,Summary,总结,You have learned the Key Performance Measures (KPM) & Retail math.,你已经学习了关键业绩指标,&,零售数学,A good understanding of KPM and Retail math is a pre-condition to be a successful buyer/ Category Manager.,掌握好关键业绩指标和零售数学是成为一名成功的采购,/,品类经理的前提条件,A good understanding of margin mix provide a strong foundation for a buyer/ category manager to build assortment of his/ her portfolio so that to maximize company profitability.,对毛利组合的深入了解为采购,/,品类经理管理自己品类的商品配置，实现公司利润最大化提供了坚实的基础,18,