如何界定成本價售價運銷差額及毛利

吉之島數(shù)字（二）

JuscoFigure（二）

ForGeneralTrainee2004BasicJUSCOFigureCalculation基本吉之島數(shù)字計算CostPrice/RetailPrice/Mark-Up/GrossProfit成本價/售價/進銷差額/毛利3MarkUp進銷差額$30CostPrice成本價$70RetailPrice售價$100Beforesold銷售前RelationshipofSales&GP-BasicConcept

銷售額與毛利之關(guān)係–基本概念4MarkUp進銷差額$30CostPrice成本價$70GrossProfit毛利$30TotalCost(Mds)總成本$70RetailPrice售價$100Beforesold銷售前Aftersold銷售後GrossProfit毛利=Sales銷售額–TotalCost(Mds)總成本Sales銷售額$100RelationshipofSales&GP-BasicConcept

銷售額與毛利之關(guān)係–基本概念5TotalCost(Merchandise)CalculationMethod

總成本(商品)的計算方法OpeningStockCostPrice月初庫存成本價PurchaseCostPrice進貨成本價TotalCost(Mds)總成本(商品)ClosingStockCostPrice月尾庫存成本價TotalCost(Mds)總成本(商品)=OpeningStockCostPrice+PurchaseCostPrice-ClosingStockCostPrice

月初庫存成本價進貨成本價月尾庫存成本價6HowtoretrievetheGrossProfit?

如何求出毛利?GrossProfit毛利=Sales銷售額–TotalCost(Mds)總成本(商品)TotalCost(Mds)總成本(商品)=OpeningStockCostPrice+PurchaseCostPrice-ClosingStockCostPrice

月初庫存成本價進貨成本價月尾庫存成本價GrossProfit毛利=Sales銷售額-(OpeningStockCostPrice+PurchaseCostPrice-ClosingStockCostPrice)

月初庫存成本價進貨成本價月尾庫存成本價7Itisimpossibletofindthevalueof“ClosingStockCostPrice”fromcheckingeveryinvoice

但是,我們不可能查核每張發(fā)票而找出月尾庫存成本價Thus,wemustutilizetheJUSCOfiguretofindoutthe“ClosingStockCostPrice”andultimatelyfindingouttheGrossProfit.

因此,我們必須善用吉之島數(shù)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(shù)字

來找出毛利?HowtocalculatetheGrossProfitbyusingJUSCOFigure?以售價為基準來求出成本價的方法售價還原法9Relationshipof“Purchase/Sales/Stock/GrossProfit”

「進貨/銷售/庫存/毛利」之關(guān)係ExpectedSalesinthismonth Resultattheendofthemonth

本月預計銷售 月尾結(jié)果OpeningStockCostPrice月初庫存成本價PurchaseCostPrice進貨成本價MarkUp進銷差額OpeningStockRetailPrice月初庫存售價PurchaseRetailPrice進貨售價TotalCost(Mds)總成本(商品)ClosingStockCostPrice月尾庫存成本價GrossProfit毛利ClosingStockRetailPrice月尾庫存售價Sales銷售額MarkUp進銷差額10Conclusion結(jié)論1OpeningStockCostPrice月初庫存成本價+PurchaseCostPrice進貨成本價TotalCost(Mds)總成本(商品)+ClosingStockCostPrice月尾庫存成本價=即使庫存怎樣變動,總成本亦維持不變!Eventhestocklevelischanged,thetotalcostremainsunchanged.11Sales銷售額=GrossProfit毛利+TotalCost(Mds)總成本(商品)Conclusion結(jié)論2ClosingStock=ClosingStock+ClosingStockRetailPriceMarkUp CostPrice月尾庫存售價月尾庫存進銷差額 月尾庫存成本價

12ExpectedSalesinthismonth Resultattheendofthemonth

本月預計銷售 月尾結(jié)果OpeningStockCostPrice月初庫存成本價($160)PurchaseCostPrice進貨成本價($260)MarkUp進銷差額OpeningStockRetailPrice月初庫存售價PurchaseRetailPrice進貨售價TotalCost(Mds)總成本(商品)ClosingStockCostPrice月尾庫存成本價GrossProfit毛利ClosingStockRetailPrice月尾庫存售價($400)Sales銷售額($200)MarkUp進銷差額CalculateGrossProfitbytheTotalCost–CaseStudy

由總成本計算出毛利–案例研討13Wefoundthat我們發(fā)現(xiàn)…OpeningStockCostPrice月初庫存成本價($160)+PurchaseCostPrice進貨成本價($260)

TotalCost(Mds)總成本(商品)+ClosingStockCostPrice月尾庫存的成本價==$42014OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存CostPrice成本價RetailPrice售價$160$260??$200$400CalculateGrossProfitbytheTotalCost

由總成本計算出毛利15CostPrice成本價RetailPrice售價$160$260??$200$400月初庫存成本價+進貨成本價=$420CalculateGrossProfitbytheTotalCost

由總成本計算出毛利STEP步驟1OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存16CostPrice成本價RetailPrice售價$160$260??$200$400$420CalculateGrossProfitbytheTotalCost

由總成本計算出毛利STEP步驟2計算出銷售額及月尾庫存售價的比率1:2OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存17CostPrice成本價RetailPrice售價$160$260??$200$400$420$4201:2CalculateGrossProfitbytheTotalCost

由總成本計算出毛利STEP步驟3OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存18CostPrice成本價RetailPrice售價$160$260$140$280$200$400$4201:2CalculateGrossProfitbytheTotalCost

由總成本計算出毛利STEP步驟3以比率把月初庫存成本價及進貨成本價之合計分割總成本(商品)=$420x1/3月尾庫存成本價=$420x2/3OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存19CostPrice成本價RetailPrice售價$160$260$140$280$200$400$4201:2CalculateGrossProfitbytheTotalCost

由總成本計算出毛利STEP步驟4GrossProfit毛利

=$200-$140=$60OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存Inreality,therearePriceAlteration/Loss…在實際經(jīng)營環(huán)境下,會有價格變更/虧損的發(fā)生,…21ExpectedSalesinthismonth Resultattheendofthemonth

本月預計銷售 月尾結(jié)果PurchaseCostPrice進貨成本價($650)MarkUp進銷差額OpeningStockRetailPrice月初庫存售價($2000)PurchaseRetailPrice進貨售價($1000)TotalCost(Mds)總成本(商品)ClosingStockCostPrice月尾庫存的成本價GrossProfit毛利ClosingStockRetailPrice月尾庫存售價Sales銷售額($1800)MarkUp進銷差額IfnoPriceAlterationhappens…

若售價變更沒有發(fā)生時…在沒有售價變更的情況下:毛利:$570毛利率:31.7%

OpeningStockCostPrice月初庫存成本價($1400)22ExpectedSalesinthismonth Resultattheendofthemonth

本月預計銷售 月尾結(jié)果PurchaseCostPrice進貨成本價($650)MarkUp進銷差額OpeningStockRetailPrice月初庫存售價TotalCost(Mds)總成本(商品)ClosingStockCostPrice月尾庫存成本價GrossProfit毛利ClosingStockRetailPrice月尾庫存售價Sales銷售額MarkUp進銷差額IfPriceAlterationhappens…

若售價變更發(fā)生時…PriceAlteration售價變更($90)PurchaseRetailPrice進貨售價OpeningStockCostPrice月初庫存成本價($1400)23Wefoundthat我們發(fā)現(xiàn)…OpeningStockRetailPrice月初庫存售價+PurchaseRetailPrice進貨售價Sales銷售額+ClosingStockRetailPrice月尾庫存售價=PriceAlteration售價變更-24本月銷售月尾結(jié)果月初庫存售價+進貨售價($3,000)售價變更($90)月初庫存成本價+進貨成本價($2,050)總成本(商品)+月尾庫存成本價($2,050)--==月初庫存進銷差額+進貨進銷差額毛利額+月尾庫存進銷差額售價變更($90)售價流程成本價流程進銷差額流程售價變更本月計劃銷售總額減:售價變更$90成本價值不變本月計劃成本價總額本月計劃進銷差額減:售價變更$90銷售額+月尾庫存售價($2,910)25Conclusion結(jié)論售價流程:月初庫存售價+進貨售價-售價變更=銷售額+月尾庫存售價成本價流程:月初庫存成本價+進貨成本價

=總成本(商品)+月尾庫存成本價26Conclusion結(jié)論

月尾結(jié)果(銷售額+月尾庫存售價)–(總成本(商品)+月尾庫存成本價)=毛利+月尾庫存進銷差額

進銷差額流程:月初庫存進銷差額+進貨進銷差額–售價變更=毛利+月尾庫存進銷差額27Conclusion結(jié)論假如售價變更發(fā)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28OpeningStockPurchaseP.A.SalesClosingStock

月初庫存 進貨售價變更銷售額月尾庫存CostPrice成本價RetailPrice售價$1400$650??CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$90$1800STEP步驟1P.A.售價變更29CostPrice成本價RetailPrice售價$1400$650??CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$90$1800月尾庫存售價=月初庫存售價+進貨售價–售價變更–銷售額=$2000+$1000-$90-$1800=$1110$1110STEP步驟2OpeningStockPurchaseP.A.SalesClosingStock

月初庫存 進貨售價變更銷售額月尾庫存P.A.售價變更30CostPrice成本價RetailPrice售價$1400$650??CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$90$1800月初庫存成本價+進貨成本價=$1400+$650=$2050$1110STEP步驟3OpeningStockPurchaseP.A.SalesClosingStock

月初庫存 進貨售價變更銷售額月尾庫存P.A.售價變更31CostPrice成本價RetailPrice售價$1400$650??CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$90$1800$2050$1110STEP步驟4計算出銷售額及月尾庫存售價的比率1800:1110OpeningStockPurchaseP.A.SalesClosingStock

月初庫存 進貨售價變更銷售額月尾庫存P.A.售價變更32CostPrice成本價RetailPrice售價$1400$650$1268$782CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$90$1800$2050$1110STEP步驟51800:1110以比率把月初庫存成本價及進貨成本價之合計分割總成本(商品)=$2050x1800/2910月尾庫存成本價=$2050x1110/2910OpeningStockPurchaseP.A.SalesClosingStock

月初庫存 進貨售價變更銷售額月尾庫存P.A.售價變更33CostPrice成本價RetailPrice售價$1400$650$1268$782CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$90$1800$2050$1110STEP步驟61800:1110GrossProfit毛利

=$1800-$1268=$532OpeningStockPurchaseP.A.SalesClosingStock

月初庫存 進貨售價變更銷售額月尾庫存P.A.售價變更34CalculateGrossProfitbytheTotalCost

由總成本計算出毛利GrossProfitRatio毛利率

=GrossProfit毛利/Sales銷售額x100% =$532/$1800x100% =29.6%即使銷售額相同,當發(fā)生售價變更時,毛利亦隨之減少!P.A.售價變更IfnoP.A.,GP%=31.7%若沒有售價變更,毛利率是31.7%STEP步驟7Whenthereisan“ExpectedLoss”…當有“預算損失”時…36ExpectedSalesinthismonth Resultattheendofthemonth

本月預計銷售 月尾結(jié)果OpeningStockCostPrice月初庫存成本價($1400)PurchaseCostPrice進貨成本價($650)MarkUp進銷差額OpeningStockRetailPrice月初庫存售價($2000)PurchaseRetailPrice進貨售價($1000)TotalCost總成本(商品)ClosingStockCostPrice月尾庫存成本價GrossProfit毛利Sales銷售額($1800)MarkUp進銷差額Whenthereisan“ExpectedLoss”…

當有“預算損失”時…ExpectedLoss預算損失($36)ClosingStockRetailPrice月尾庫存售價37Conclusion結(jié)論售價流程

:

月初庫存售價+進貨售價-預算損失=銷售額+月尾庫存售價成本價流程:

月初庫存成本價+進貨成本價=總成本(商品)+月尾庫存成本價38Conclusion結(jié)論進銷差額流程:

月初庫存進銷差額+進貨進銷差額-預算損失 =毛利+月尾庫存進銷差額39Conclusion結(jié)論假如有預算損失發(fā)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於盤點中找到的損失亦會歸納出相同的結(jié)論!40OpeningStockPurchaseExpectedLossSalesClosingStock

月初庫存 進貨預算損失銷售額月尾庫存CostPrice成本價RetailPrice售價$1400$650??CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$36ExpectedLoss預算損失$1800STEP步驟141CostPrice成本價RetailPrice售價$1400$650??CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$36$1800月尾庫存售價=月初庫存售價+進貨售價–預算損失–銷售額=$2000+$1000-$36-$1800=$1164$1164STEP步驟2ExpectedLoss預算損失OpeningStockPurchaseExpectedLossSalesClosingStock

月初庫存 進貨預算損失銷售額月尾庫存42CostPrice成本價RetailPrice售價$1,400$650??CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$36$1800月初庫存成本價+進貨成本價=$1400+$650=$2050$1164STEP步驟3ExpectedLoss預算損失OpeningStockPurchaseExpectedLossSalesClosingStock

月初庫存 進貨預算損失銷售額月尾庫存43CostPrice成本價RetailPrice售價$1400$650??CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$36$1800$2050$1164STEP步驟4計算出銷售額及月尾庫存售價的比率1800:1164ExpectedLoss預算損失OpeningStockPurchaseExpectedLossSalesClosingStock

月初庫存 進貨預算損失銷售額月尾庫存44CostPrice成本價RetailPrice售價$1400$650$1245$805CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$36$1800$2050$1164STEP步驟51800:1164以比率把月初庫存成本價及進貨成本價之合計分割總成本(商品)=$2050x1800/2964月尾庫存成本價=$2050x1164/2964ExpectedLoss預算損失OpeningStockPurchaseExpectedLossSalesClosingStock

月初庫存 進貨預算損失銷售額月尾庫存45CostPrice成本價RetailPrice售價$1400$650$1245$805CalculateGrossProfitbytheTotalCost

由總成本計算出毛利$2000$1000$36$1800$2050$1164STEP步驟61800:1164GrossProfit毛利

=$1800-$1245=$555ExpectedLoss預算損失OpeningStockPurchaseExpectedLossSalesClosingStock

月初庫存 進貨預算損失銷售額月尾庫存46CalculateGrossProfitbytheTotalCost

由總成本計算出毛利GrossProfitRatio毛利率

=GrossProfit毛利/Sales銷售額x100% =$555/$1800x100% =30.8%STEP步驟7ExpectedLoss預算損失Inordertoassuretheachievementof

GrossProfitRatioBudget,

wemustknow

PurchaseCostPriceBudget=?

PurchaseMarkUpRatio=?

為了確保達到毛利率預算,

我們必須知道

當月的進貨成本價預算=?

進貨進銷差額率=?Tosolvetheabovesaidquestion,wemustunderstandtherelationshipbetween

TotalCostRatio&ClosingStockCostPriceRatio!

為了解決上述問題,我們必須先掌握總成本率及月尾庫存成本率

的關(guān)係!49CaseStudy案例研討TotalSales總銷售額=$200ClosingStockRetailPrice月尾庫存售價=$400OpeningStockCostPrice月初庫存成本價=$160PurchaseCostPrice進貨成本價=$260TotalCostRatio總成本率=?ClosingStockCostPriceRatio月尾庫存成本率=?於售價還原法

總成本率＝月尾庫存成本率

毛利率＝月尾庫存進銷差額率

為確保達到毛利率預算,

必要的進銷差額率應為多少？51OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存CostPrice成本價RetailPrice售價?$1000$2000CaseStudy案例研討$1800GrossProfitRatioBudget毛利率預算

=25%OpeningStockMarkUpRatio月初庫存進銷差額率

=20%PurchaseCostPriceBudget進貨成本價預算=?Inordertoensure25%ofGrossProfitRatio,PurchaseMarkUpRatio=?為確保毛利率達到25%,進貨進銷差額率=?52CostPrice成本價RetailPrice售價PurchaseCostPriceBudget&PurchaseMarkUpRatio

進貨成本價預算及進貨進銷差額率STEP步驟1?$1000$2000$1800GrossProfitRatioBudget毛利率預算

=25%OpeningStockMarkUpRatio月初庫存進銷差額率

=20%$1200進貨售價=銷售額+月尾庫存售價–月初庫存售價=$1000+$2000-$1800=$1200OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存53CostPrice成本價RetailPrice售價PurchaseCostPriceBudget&PurchaseMarkUpRatio

進貨成本價預算及進貨進銷差額率STEP步驟2?$1000$2000$1800總成本率+毛利率預算=1總成本率+25%=1總成本率=1-25%=75%總成本(商品)=$1000x75%=$750GPR25%OpeningStockMarkUpRatio月初庫存進銷差額率

=20%$1200$750OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存54CostPrice成本價RetailPrice售價PurchaseCostPriceBudget&PurchaseMarkUpRatio

進貨成本價預算及進貨進銷差額率STEP步驟3?$1000$2000$1800月尾庫存成本率=總成本率=75%月尾庫存成本價=$2,000x75%=$1,500GPR25%OpeningStockMarkUpRatio月初庫存進銷差額率

=20%$1200$750$1500OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存55CostPrice成本價RetailPrice售價PurchaseCostPriceBudget&PurchaseMarkUpRatio

進貨成本價預算及進貨進銷差額率STEP步驟4?$1000$2000$1800GPR25%月初庫存成本率=1–月初庫存進銷差額率=1–20%=80%月初庫存成本價=$1,800x80%=$1,440$1200$750$1500$1440MarkUpRatio=20%OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存56CostPrice成本價RetailPrice售價PurchaseCostPriceBudget&PurchaseMarkUpRatio

進貨成本價預算及進貨進銷差額率STEP步驟5$810$1000$2000$1800GPR25%進貨成本價=總成本(商品)+月尾庫存成本價

–月初庫存成本價=$750+$1500-$1440=$810$1200$750$1500$1440MarkUpRatio=20%OpeningStockPurchase SalesClosingStock

月初庫存 進貨銷售額月尾庫存57PurchaseCostPriceBudget&PurchaseMarkUpRatio

進貨成本價預算及進貨進銷差額率STEP步驟6CostPrice成本價RetailPrice售價$810$1000$2000$1800GPR25%$1200$750$1500$1440MarkUpRatio=20%進貨進銷差額=$1200-$810=390OpeningStockPurchase Sales