毛利知识(国外英文资料).doc

毛利知识(国外英文资料) Retailer margin analysis 1, the retailers overall gross profit is the sum of the front margin and the back margin. 2, the gross profit is refers to the commodity price minus the purchase price; 3, the gross profit margin refers to the annual contract costs and various stores supplementary agreement fees; 4, the supplier effective control of the front desk margin, will reduce the cost of the background pressure, so that the annual contract negotiations in a favorable position. Case 1: project Supplier A Supplier B Estimated turnover One million One million Cost gross profit (back margin) 8% 8% Rebate 2% 5% Annual fee Ten thousand Thirty thousand Poster fee Thirty thousand Twenty thousand Exhibition fee Twenty thousand Ten thousand Gross profit (front margin) 10% 7% Retailer gross margin 18% 18% Two 、 supplier cost analysis Supplier cost analysis from two perspectives: percentage fee and fixed cost analysis, effective cost and invalid cost analysis. First, percentage fees and fixed costs analysis 1, percentage fee refers to direct sales linked costs, such as annual rebates, monthly rebates, information fees, etc.. Various expenses appear in the form of percentage, the cost varies with the change of the sales volume, and the sale is not good, and it will not affect the overall profitability of the manufacturers. 2, the fixed costs are those in the contract does not vary with the sales expense ratio, such as save fees, fees display posters. Fixed costs go down with the increase in sales or as sales decline. Case 2: Turnover Percentage fee Fixed charge Fixed cost ratio Total Early estimates Three million 4% One hundred and fifty thousand 5% 9% Year-end reality One million 4% One hundred and fifty thousand 15% 19% Explanation: a contract that should be profitable has become a loss contract due to inaccurate estimates of its turnover. Therefore, turnover forecast is the key to control fixed costs. Overall analysis: the allocation of percentage fees and fixed c