【正文】 驟 2 ? $1000 $2022 $1800 總成本率 + 毛利率預(yù)算 = 1 總成本率 + 25%=1 總成本率 = 1 25% =75% 總成本 (商品 ) =$ 1000 x 75% = $750 G P R 25% Opening Stock Mark Up Ratio 月初庫存進銷差額率 = 20% $1200 $750 Opening Stock Purchase Sales Closing Stock 月初庫存 進貨 銷售額 月尾庫存 54 Cost Price 成本價 Retail Price 售價 Purchase Cost Price Budget amp。 Purchase Mark Up Ratio 進貨成本價預(yù)算及進貨進銷差額率 STEP步驟 3 ? $1000 $2022 $1800 月尾庫存成本率 = 總成本率 = 75% 月尾庫存成本價 = $2,000x75% = $1,500 G P R 25% Opening Stock Mark Up Ratio 月初庫存進銷差額率 = 20% $1200 $750 $1500 Opening Stock Purchase Sales Closing Stock 月初庫存 進貨 銷售額 月尾庫存 55 Cost Price 成本價 Retail Price 售價 Purchase Cost Price Budget amp。 Purchase Mark Up Ratio 進貨成本價預(yù)算及進貨進銷差額率 STEP步驟 4 ? $1000 $2022 $1800 G P R 25% 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 = $1,800 x 80% = $1,440 $1200 $750 $1500 $1440 Mark Up Ratio = 20% Opening Stock Purchase Sales Closing Stock 月初庫存 進貨 銷售額 月尾庫存 56 Cost Price 成本價 Retail Price 售價 Purchase Cost Price Budget amp。 Purchase Mark Up Ratio 進貨成本價預(yù)算及進貨進銷差額率 STEP步驟 5 $810 $1000 $2022 $1800 G P R 25% 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 $1440 Mark Up Ratio = 20% Opening Stock Purchase Sales Closing Stock 月初庫存 進貨 銷售額 月尾庫存 57 Purchase Cost Price Budget amp。 Purchase Mark Up Ratio 進貨成本價預(yù)算及進貨進銷差額率 STEP步驟 6 Cost Price 成本價 Retail Price 售價 $810 $1000 $2022 $1800 G P R 25% $1200 $750 $1500 $1440 Mark Up Ratio = 20% 進貨進銷差額 = $1200 $810 = 390 Opening Stock Purchase Sales Closing Stock 月初庫存 進貨 銷售額 月尾庫存 58 Purchase Cost Price Budget amp。 Purchase Mark Up Ratio 進貨成本價預(yù)算及進貨進銷差額率 STEP步驟 7 Purchase Mark Up Ratio 進貨進銷差額率 = Purchase Mark Up 進貨進銷差額 x 100% Purchase Retail Price 進貨售價 = $390 x 100% $1200 = % Thus, the Purchase Mark Up Ratio in this month must be % 因此，預(yù)算的進貨進銷差額率必須是 % 59 From the above case, we found that, 從以上的例子 , 我們得知 : Total Cost Ratio= Closing Stock Cost Price Ratio 總成本率 月尾庫存成本率 Gross Profit Ratio = Closing Stock Mark Up Ratio 毛利率 月尾庫存進銷差額率 Conclusion 結(jié)論 60 Total Cost Ratio 總成本率 = Closing Stock Cost Price Ratio 月尾庫存成本率 Opening Stock Cost Price Purchase Cost Price = 月初庫存成本價 ＋ 進貨成本價 銷售額 ＋ 月尾庫存售價 Sales Closing Stock Retail Price 為確保達到毛利率預(yù)算 , 必要的進銷差額率應(yīng)為多少？ 61 1) 即使庫存怎樣改變 , 成本價總額 仍保持不變 月初庫存成本價 + 進貨成本價 = 總成本 (商品 ) +月尾庫存成本價 2) 當發(fā)生售價變更及損失時 , 對月尾結(jié)果的售價總額 , 毛利額及月尾庫存進銷差額均造成影響 3) 當發(fā)生售價變更及損失時 , 對成本價不構(gòu)成影響 4) 毛利率 = 月尾庫存進銷差額率 總成本率 = 月尾庫存成本率 售價還原法重點 Basic JUSCO Figure Calculation 基本吉之島數(shù)字計算 Turnover Days / Turnover Rate 流轉(zhuǎn)日數(shù) / 迴轉(zhuǎn)率 63 Turnover Days 流轉(zhuǎn)日數(shù) Opening Stock 月初庫存 + Closing Stock 月未庫存 2 247。 Daily Average Sales 每天平均銷售額 Turnover Days 流轉(zhuǎn)日數(shù) Indicate the no. of days in which all the existing stock can be sold out 流轉(zhuǎn)日代表一種商品需要多少天才能賣出目前的存貨 Monthly average stock 每月平均庫存 Sales / No. of Days 銷售額 / 經(jīng)營日數(shù) 64 Turnover Rate 迴轉(zhuǎn)率 30 Days Turnover Days 流轉(zhuǎn)日 Turnover Rate 迴轉(zhuǎn)率 Indicate that how many times the existing stock can be sold in a month 代表一個月內(nèi)可將存貨全數(shù)賣出多少次 The End 完