零售数学

国际部零售数学作者：***翻译：金山快译＋金山词霸Auth: yunnetCopyrights 1998ByWal-Mart Stores Inc.All rights reserved. The reproduction or use off this work in any form or by any electronic, mechanical, or other means, now known or hereafter invented, including photocopying and recording, and including republication as or in connection with instructional or training seminars, and in any storage and retrieval system, is forbidden to anyone except an authorized Wal-Mar associate doing so for the sole training Wal-Mar associates on the material contained within.. Copies of this document ,in any form, cannot be distributed to non-Wal-Mar associates without the the written permission of the Director of International Training for Wal-Mart Stores Inc.目录VOLUME销售量 (4)SALES 销售 (5)Sales Increase销售增长 (5)Last year’s Sale 上年销售 (6)This year’s Sale 今年年销售 (6)Comp Store Sales 竞争商场销售 (7)Average Price 平均价格 (8)Profitability 利润率 (12)Initial Margin 初始利润 (12)Mix Effect 综合影响 (12)Cost Complement 成本率..................................................... (14)Freight Costs运费成本 (16)Markdowns 降价 (18)Mark 升价 (18)Gross Profit or Maintained Margin 毛利与实现利润 (21)Asset Efficiency 资产效益 (27)Inventory库存周转 (27)Packsize & Turns 包装规格与周转 (27)Annual Sales 年度销售 (28)Avg Retail Inventory 平均零售库存 (28)Turns 周转 (29)Weeks Onhand 周现货 (29)Gross Margin Return on Investment -=GMROII 毛利的库存投资回报率 (30)Asset Management 资产管理 (35)Accounts Payable to Inventory Ratio 应付款与库存比 (36)Markup/Markdown Analysis Report 提价/降价分析报告 (37)Store Categories 商场条目 (38)Merchant Finance Formulas 零售数学公式 (39)INTRODUCTION 简介The language of retail is numbers. The merchant of yesteryear could manage those numbers with a pocket calculator or pencil and paper. The successful merchant of today however needs ot understand those numbers in a broader context.零售的语言是数字，过去的商人可以用一个晓计算机器或铅笔和纸处理数字，但是今天一个成功的商人需要更广泛的意义上去理解这些数字。

Merchant Finance provides a framework for that broader understanding by examining the Merchandise Planner. This report provides the answers to all the questions a merchant should be asking about his or her category;本手册通过对商品计划表进行核查，从更广泛的意义上为此提供了一个框架。

改报告为一名商人在其领域可能产生的所以疑问提供了答案。

OBJECTIVES 目标The objectives of this sessions are to help you .此课题的目的在于帮助你·Be a better business person and a better merchant.成为一名更好的生意人和一名更好的商人·Use financial information to help with strategic planning, liming a reactionary approach.运用金融信息限制消极因素的发生，从而有利于战略性计划的制定。

·Understand how your actions influence the profit components.理解你的行为如何影响利润他方。

·Understand the Merchandise Planner and the Markdown and Markup analysis reports.理解商品计划表及关于提价和降价的分析报告。

·Practice and apply basic retail math calculations.练习并应用基本的零售数学计算。

VOLUMESALES 销售When we talk about ‘sales’we are talking about sales to our customers at the cash register. We are not talking about vendors ‘sale’Wal-Mart. This shouldbe kept in mind in any discussion regarding performance, budgeting, etc. When the word ‘sales’ is used, we all need to be talking about retail dollar sales.我们所讲的‘销售’是我们通过收银向顾客销售；而不是供应上对沃尔玛的‘销售。

在有关绩效，预算等等的讨论中，我们应牢记这一点。

使用‘销售’一词时，我们对它的定义应保持一致。

通常情况下，除非特指，我们指的都是零售的销售金额。

SALES INCREASE 销售增长Sales increase is the measure of how fast our sales are growing. It is the difference between this year’s sales and last year’s sales as a percentage of last year-sales. Often we refer toComp-store sales increase when we talk about sales growth. This refers to our growth in comparative stores ,or stores the have been open at least a full fiscal year.销售增长是我们衡量销售上升速度的标准，即今年销量于去年销量相比相差多少个百分点。

谈到销售增长时，我们通常指的是‘比较’销售增长，即我们在对比商场中即开业至少超过一个财政年度的商场中的增长。

This is a more fair(and conservative) measure of sales growth than ‘overall’sales increase which would include new stores and remodeled stores. Obviously, any company opening 100+ stores each year should have an overall sales increase. The real measure of our effectiveness is whether we are able to improve our performance in existing stores.这个用‘整体’（包括新店和重建店在内的）销售增长作为增长标准更加公平（和谨慎）。

显然，任何一个每年新开100家店的公司都会出现总体水平的增长，而衡量我们效益的真正标准是我们是否能提高现有商场的业绩。

年销售COMP STORE SALES竞争商场销售……………………………………In our system, the migration of stores to comparatives status happens only once per year, on February 1 in the United States and on January 1 in countries (the beginning of our fiscal year).In that process, our system adds the comp designation to stores that have been open one full year at that time, It does not look at the stores again until the following Feb 1.For example, think about the stores that opened during March of 1996.At Feb 1,1997,out system determined that those stores had not been open one full year, and therefore they were not designated as comp stores. However ,on Feb 1,1998,(after the stores again and determine months),the system will look at all the stores again and determine that those stores have been open at one full year ,andthey will be designated as comp stores at that time .在我们的系统中，商店每年只有一次进入比较状态，在美国为2月1日，在其他国家为1月1日（财政年的初始日期）。