国际部零售数学
作者：***
翻译：金山快译＋金山词霸
Auth: yunnet
  Copyrights 1998
By
Wal-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 mater
ial 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.
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;
reactionary翻译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。
VOLUME
SALES 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 should be 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.

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