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1、 吉之岛数字（二） Jusco Figure（二）For General Trainee 20041Basic 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2Mark Up 進銷差額 $30Cost Price 成本價 $70Retail Price 售價 $100Before sold 銷售前Relationship of Sales & GP - Basic Concept 銷售額與毛利之關係 基本概念 3Mark Up 進銷
2、差額 $30Cost Price 成本價 $70Gross Profit 毛利 $30Total Cost (Mds) 總成本 $70Retail Price 售價 $100Before sold 銷售前After sold 銷售後Gross Profit 毛利 = Sales 銷售額 Total Cost (Mds) 總成本Sales 銷售額 $100Relationship of Sales & GP - Basic Concept 銷售額與毛利之關係 基本概念 4Total Cost (Merchandise)Calculation Method 總成本(商品)的計算方法Opening
3、Stock Cost Price 月初庫存 成本價Purchase Cost Price 進貨 成本價Total Cost (Mds) 總成本(商品)Closing Stock Cost Price 月尾庫存 成本價Total Cost (Mds) 總成本(商品) = Opening Stock Cost Price + Purchase Cost Price - Closing Stock Cost Price月初庫存成本價 進貨成本價 月尾庫存成本價5How to retrieve the Gross Profit? 如何求出毛利?Gross Profit 毛利 = Sales 銷售額 T
4、otal Cost (Mds) 總成本(商品)Total Cost (Mds) 總成本(商品) = Opening Stock Cost Price + Purchase Cost Price - Closing Stock Cost Price月初庫存成本價 進貨成本價 月尾庫存成本價Gross Profit 毛利 = Sales 銷售額 - (Opening Stock Cost Price + Purchase Cost Price - Closing Stock Cost Price )月初庫存成本價 進貨成本價 月尾庫存成本價 6 It is impossible to find t
5、he 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!7如何運用吉之島數字 來找出毛利?How to calculate the Gross
6、Profit by using JUSCO Figure?以售價為基準來求出成本價的方法售價還原法8Relationship 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Opening Stock Cost Price 月初庫存成本價Purchase Cost Price 進貨成本價Mark Up 進銷差額Opening Stock Retail Price 月初庫存售價Purchase Reta
7、il Price 進貨售價Total Cost (Mds) 總成本(商品)Closing Stock Cost Price 月尾庫存成本價Gross Profit 毛利Closing Stock Retail Price 月尾庫存售價Sales 銷售額Mark Up 進銷差額9Conclusion 結論 1 Opening Stock Cost Price 月初庫存成本價 + Purchase Cost Price 進貨成本價Total Cost (Mds) 總成本(商品)+ Closing Stock Cost Price 月尾庫存成本價=即使庫存怎樣變動 , 總成本亦維持不變 ! Even
8、 the stock level is changed, the total cost remains unchanged.10Sales 銷售額 = Gross Profit 毛利 + Total Cost (Mds) 總成本(商品)Conclusion 結論 2Closing Stock = Closing Stock + Closing StockRetail Price Mark Up Cost Price 月尾庫存售價 月尾庫存進銷差額 月尾庫存成本價11Expected Sales in this month Result at the end of the month本月預計銷售
9、月尾結果Opening Stock Cost Price 月初庫存成本價 ($160)Purchase Cost Price 進貨成本價 ($260)Mark Up 進銷差額Opening Stock Retail Price 月初庫存售價Purchase Retail Price 進貨售價Total Cost (Mds) 總成本(商品)Closing Stock Cost Price 月尾庫存成本價Gross Profit 毛利Closing Stock Retail Price 月尾庫存售價 ($400)Sales 銷售額 ($200)Mark Up 進銷差額Calculate Gross
10、 Profit by the Total Cost Case Study 由總成本計算出毛利 案例研討12We found that 我們發現 Opening Stock Cost Price 月初庫存成本價 ($160) + Purchase Cost Price 進貨成本價 ($260)Total Cost (Mds) 總成本(商品)+Closing Stock Cost Price 月尾庫存的成本價= $42013Opening Stock Purchase Sales Closing Stock月初庫存 進貨 銷售額 月尾庫存Cost Price 成本價Retail Price 售價$
11、160$260 ?$200$400Calculate Gross Profit by the Total Cost 由總成本計算出毛利14Cost Price 成本價Retail Price 售價$160$260 ?$200$400月初庫存成本價+進貨成本價 = $420Calculate Gross Profit by the Total Cost 由總成本計算出毛利STEP步驟 1Opening Stock Purchase Sales Closing Stock月初庫存 進貨 銷售額 月尾庫存15Cost Price 成本價Retail Price 售價$160$260 ?$200$40
12、0$420Calculate Gross Profit by the Total Cost 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1:2Opening Stock Purchase Sales Closing Stock月初庫存 進貨 銷售額 月尾庫存16Cost Price 成本價Retail Price 售價$160$260?$200$400$420$4201 : 2Calculate Gross Profit by the Total Cost 由總成本計算出毛利STEP步驟 3Opening Stock Purchase Sales Closing St
13、ock月初庫存 進貨 銷售額 月尾庫存17Cost Price 成本價Retail Price 售價$160$260$140$280$200$400$4201 : 2Calculate Gross Profit by the Total Cost 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) = $420 x 1/3 月尾庫存成本價=$420 x 2/3Opening Stock Purchase Sales Closing Stock月初庫存 進貨 銷售額 月尾庫存18Cost Price 成本價Retail Price 售價$160$260$140$280$200$400$4201 : 2Calculate Gross Profit by the Total Cost 由總成本計算出毛利STEP步驟 4Gross Profit 毛利= $200 - $140 = $60Opening Stock Purchase Sales Closing Stock月初庫存 進貨 銷售額 月尾庫存19In reality, there are Price Alteration / Los
