零售的计算.doc

Retail Math 零售的计算 OVERVIEW 简介 This section will cover terms, definitions and formulas of Retail Math. By learning the fundamentals of Retail Math, you will have a better working knowledge of the numbers and how they are used in your particular job function. 本部分包括零售计算的术语、定义及计算公式。通过学习零售计算的基础知识，您将会对零售业中的算术知识及其在日常工作中的运用，都有一个更好的了解。 TERM 术 语 DEFINITION 定 义 FORMULA 公 式 Cost 成 本 What Wal-Mart pays for an item. Retail ( cost compliment 零售价 ( 成本率 Cost Compliment 成本率 The reciprocal of your markup, usually expressed as a percent. For example, if a markup is 20%,your cost compliment would be 80%. 20％，则成本率为80％。 100%-markup(32%)=68% cost compliment 100% - 提价 ( 32% ) = 68% 成本率 Gross Profit 毛 利 The money left from sales after all merchandise has been paid for but before overhead expenses such as rent, insurance and advertising have been paid. Example: If you have $20,000 of sales throughout the year, and your costs are: $14,000 Merchandise cost $ 1,000 Markdowns $ 500 Shrinkage Gross Profit will be calculated by: $20,000-$14,000=$6,000 or 30.0% initial margin and then $6,000-$1,000-$500=$4,500 gross profit 例：如果全年销售额为 $ 20, 000，成本是： $ 14,000 商品成本 $ 1,000 降价 $ 500 损耗 则毛利的计算为： $ 20,000 - $14, 000 = $ 6000 即 30.0%的最初提价，然后 $ 6,000 - $ 1,000 - $ 500=$ 4,500 的毛利。 Inventory At Cost 库存成本 The dollar amount paid by Wal-Mart for total inventory. Margin Dollars 利差额 The difference between the cost and retail of a particular item. Often referred to as a markup or markdown. 某种商品成本与零售价之间的差额。通常指加价或减价。 Initial Margin Percentage 最初利润 百分比 The Initial Margin Percentage is calculated by dividing the Initial Margin Dollar amount by the sell price of the merchandise. 最初利润百分比是用最初利润额除以零售价。 Example: Initial margin dollars: $3.00 Sell price: $8.00 $3.00($8.00(37.5% (initial margin percentage) 例：最初利润：$ 3.00 零售价：$ 8.00 $3.00 / $ 8.00 = 37.5 % ( 最初利润百分比 ) Markdown 降 价 Any reduction in the sell price of an item.