家乐福毛利培训.pptVIP

* South Margin Define 毛利的定义 Gross Margin 商品销售毛利 Commercial Margin 商业毛利 SR SR Gross Margin=Net Sales-Cost of sales 商品毛利=未税营业额-销售成本 Cost of sales=Opening balance+Curren month purchase- Closs balance 销售成本=期初库存+本期购进-期末存货 Commercial Margin=Gross margin+RBBillback 商业毛利=商品毛利+RB+FEES+DM+TG Gross Margin Assortment 商品毛利的种类 P4 Gross Margin P4系统毛利 InventoryGross Margin 实际盘点毛利 SR SR Gross Margin=Net Sales-Purchase-Breakage+Free goods+/-Inventory adjust+/-Cycle count+DD-Unknow loss+/-Decote variance P4系统商品毛利=未税营业额-销售成本-报损金额+赠品+/-月末盘点调整+/-周期盘点调整+折扣-未知损耗+/-Decote的增减金额 1,Please maintenance promotion item price in P4 system on time 促销单品价格须及时维护进系统 2,Only 1112dept have DD折扣只有11和12部门才有 3,Non food have Decote 非食品处才有Decote 特别注意 SR 1,Non food have Decote 非食品处才有Decote 特别注意 Gross Margin=Net Sales-Cost of sales+/-Decote 商品毛利=未税营业额-销售成本+/-Decote Cost of sales=Opening balance+Curren month purchase- Closs balance 销售成本=期初库存+本期购进-期末存货 SR 1，Inventory gross margin follow monthly inventory result 盘点商品毛利是根据月末实际盘点结果来计算 P4 margin is follow daily margin P4系统商品毛利是根据每天的商品毛利累积 2,P4 margin purchasing price follow daily purchase price Inventory purchase price follow last time receiving purchase price P4毛利进价按每次进货价格计算，盘点毛利进价按最后一次收货价格计算 SR 3，Inventory Margin be taken only in JuneDecember,other months use P4 margin 只有在6月和12月才采用盘点毛利，其余月份采用P4毛利 4, Fresh division gross margin only take inventory margin 生鲜处的毛利采用月末盘点毛利 SZ JV 2,BazzarAppliance’s decote provided by HO,Textile decote calculate by store 日用百货和家电的decote由总部提供，纺织品处的decote由店IT和纺织品处计算 1,Only Non food have Decote 只有非食品处才有Decote(存货跌价准备） SR 1，Please maintenance promotion item price in P4 system on time 促销单品价格须及时维护进系统 2, Free goods have to be key in P4 by RY 赠品须通过收货课及时输入系统 3, Breakage have to be key in P4 after checked by Security 损耗金额经保安部核准后须及时输入系统 4,Cycle count result must correct 周期盘点的结果必须准确 5, Cons