吉之岛数字JuscoFigureForGeneralTrainee.pptVIP

吉之岛数字（二）  Jusco Figure（二）For General Trainee 2004 Basic JUSCO Figure Calculation 基本吉之島數字計算 Cost Price / Retail Price / Mark-Up / Gross Profit 成本價 / 售價 / 進銷差額 / 毛利 Total Cost (Merchandise)Calculation Method總成本(商品)的計算方法 How to retrieve the Gross Profit?如何求出毛利? It is impossible to find the value of “Closing Stock Cost Price” from checking every invoice 但是, 我們不可能查核每張發票而找出月尾庫存成本價 Thus, we must utilize the JUSCO figure to find out the “Closing Stock Cost Price” and ultimately finding out the Gross Profit. 因此, 我們必須善用吉之島數字以找出月尾庫存成本價, 從而求出毛利! 如何運用吉之島數字來找出毛利? How to calculate the Gross Profit by using JUSCO Figure? Relationship of “Purchase/Sales/Stock/Gross Profit”「進貨/銷售/庫存/毛利」之關係 Expected Sales in this month Result at the end of the month 本月預計銷售 月尾結果 Conclusion 結論 1 Conclusion 結論 2 Calculate Gross Profit by the Total Cost – Case Study由總成本計算出毛利 – 案例研討 Expected Sales in this month Result at the end of the month 本月預計銷售 月尾結果 We found that 我們發現 … Calculate Gross Profit by the Total Cost由總成本計算出毛利 Calculate Gross Profit by the Total Cost由總成本計算出毛利 Calculate Gross Profit by the Total Cost由總成本計算出毛利 Calculate Gross Profit by the Total Cost由總成本計算出毛利 Calculate Gross Profit by the Total Cost由總成本計算出毛利 Calculate Gross Profit by the Total Cost由總成本計算出毛利 In reality, there are Price Alteration / Loss … 在實際經營環境下, 會有價格變更 / 虧損的發生, … If no Price Alteration happens…若售價變更沒有發生時 … Expected Sales in this month Result at the end of the month 本月預計銷售 月尾結果 If Price Alteration happens…若售價變更發生時 … Expected Sales in this month Result at the end of the month 本月預計銷售 月尾結果 We found that 我們發現 … Conclusion 結論 售價流程 : 月初庫存售價+ 進貨售價 - 售價變更 = 銷售額 + 月尾庫存售價 Conclusion 結論 Conclusion 結論 假如售價變更發生時, (1) 銷售額及月尾庫存售價之合計將會減少 (2) 毛利及預期的月尾庫存進銷差額之合計亦會減少 (3) 進貨成本價總額則維持不變 Calculate Gross Profit by the Total Cost由總成本計算出毛利 Calculate Gross Profit by the Total Cost由總成本計算出毛利 Calculate Gross Profit by the Total Cost由總成本計算出毛利 Calc