毛利知识（Maori knowledge）.docVIP

毛利知识（Maori knowledge） One, the retailer gross profit analysis The total gross profit of the retailer is the sum of the front and back gross margins. 2. The gross profit of the front desk is the price of the goods minus the purchase price; 3. Background gross profit is the cost of annual contract and the supplementary agreement of various stores; 4. The supplier will effectively control the front desk gross margin, which will reduce the pressure of the background expense, so that the annual contract negotiation is in a favorable position. Case 1: project A supplier Supplier B Estimated turnover 1000000 1000000 Expense gross margin (background gross margin) 8% 8% rebate 2% 5% Festival fee 10000 30000 Posters fee 30000 20000 Display fees 20000 10000 Product gross profit (front margin gross margin) 10% 7% The retailer gross profit 18% 18% Ii. Supplier cost analysis The two perspectives of supplier cost analysis: the percentage fee and the fixed cost analysis of the effective cost and the invalid cost analysis. First, percentage fee and fixed cost analysis 1. Percentage fee refers to the expenses directly linked to sales, such as annual rebate and monthly rebate. The costs of various types of expenses are changed in percentage terms and the sales changes are not good and the overall profitability of the manufacturer will not be affected. 2. Fixed fee refers to the expenses that are not changed in the contract as the sales change, such as annual fee, poster fee, display fee, etc. The fixed fee decreases with the increase of sales or increases with the decrease of sales. Case 2: turnover Percentage charge Fixed fee Fixed expense ratio A total of Early estimates 3000000 4% 150000 5% 9% At the end of the actual 1000000 4% 150000 15% 19% Note: the contracts that should be profitable have become loss-making contracts due to inaccurate turnover forecasts. The leverage is fixed costs. Therefore, the turnover forecast is the key to control the fixed cost. Summary analysis: the pe