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1、2006Carrefour China 1Carrefour China Business ControllingDecoteDecote存货跌价损失准备存货跌价损失准备 2006Carrefour China 2Carrefour China Business ControllingSTORY OF JACK Jack的故事2006Carrefour China 3Carrefour China Business ControllingWHO IS JACK? 谁是 杰克？Jack opens a store to sell television. He thinks it is easy,
2、 and he will also be successful. Jack 开了一家卖电视机的商店 他想，很简单的，他一定会成功的。2006Carrefour China 4Carrefour China Business Controlling TV ISSUE- 1st Month 第一个月Jack buys a kind of analog TV from supplier at net price of $1,000, he sells them at the net price of $1,200. Jack 从供应商购买了一种模拟信号的电视机，不含税进价是 ￥1，000卖给顾客的不
3、含税售价是 ￥1，200In the first month, 第一个月 he purchased 100 sets, 他购买了 100台 and sold 60 sets. 卖出电视机 60 台So the margin 毛利 = 60 * (1,200 1,000) = 12,000 Margin rate to be毛利率 = 12000 / 7200= 16.6%2006Carrefour China 5Carrefour China Business ControllingSECOND MONTH 第二个月In the next month, a kind of Digital TV
4、 appeared in market, the market price of the Analog TV which Jack purchased become dumping.第二个月, 一种新的数字信号的电视机 新产品推出市场, Jack上月购买的 模拟信号的电视机的已经开始 降价Jack has to sell his TV at net price of $1,100,Jack 只能把售价降低至 1,100in this month, he sells 10 sets. 这个月他只卖出了 10 台Margin 毛利 = 10 * (1,100 1,000) = 1,000, mar
5、gin rate 毛利率 =1,000 / 11,00 = 9.09%2006Carrefour China 6Carrefour China Business ControllingTHIRD MONTH 第三个月In the third month, the situation is more difficult. Jack wants to purchase the Digital TV, but first he has to clean his stock.第三个月, 模拟信号的电视机更加困难出售, Jack 想购买数字信号的电视机， 但他需要把库存的 30 台模拟信号的电视出售掉H
6、e drops his TV at net price of $800, 他不得不把售价降低至每台 ￥800and he sells all the 30 sets. 他把库存的 30 台全部卖掉了Margin 毛利 =30 * ( 800 1,000) =- 6,000 ;Margin rate 毛利率 = -6,000 / 24,000= -25%.2006Carrefour China 7Carrefour China Business ControllingGROSS MARGIN TREND 毛利曲线When Jack reviewed the result of the 3 mon
7、ths, he total wins 7,000, and found the gross margin trend is as follow: 总结三个月的毛利时，他发现毛利曲线如下图所示： Average 平均: 6.54%2006Carrefour China 8Carrefour China Business ControllingCONCERN OF JACKJack thinks there must be some problem in his margin calculation. Jack 想，这种毛利的计算方法一定有问题The margin he calculated is
8、 absolutely not the real margin. 当然，他所计算出来的毛利 不是真正反映的正确毛利 So what should he do? 那如何解决 毛利的计算？2006Carrefour China 9Carrefour China Business ControllingAnalysis for Jack. Jack 的毛利计算分析When the first month end , the value of 40pcs TV already decreased ,what he spent at TV on unit price $1,000 already dev
9、alued , the time he wins the money on sold- out 60PCS,he loss money on stock 40pcs. 当第一个月结束时，他以￥1,000 购买的模拟信号的电视机库存 已经降价。当他 卖出 模拟信号的电视机 60台盈利时，库存的40台却在亏损；While for this part of loss on stock , he did not deduct from the margin he wins .但是当他计算第一个月的毛利时，并没有将库存的亏损减掉So if Jack take into consideration of
10、40 pcs stock value devaluation to calculate his margin in first and second month , he could give the right margin figure . 如果 在第一个月和第二个月，Jack 把40台的库存亏损计算在当月的毛利，就能够得到正确的毛利Above stock value devaluation is just the concept of Carrefour on stock provision - “ Decote “. 这就是 存货跌价损失准备2006Carrefour China 10
11、Carrefour China Business ControllingMargin recalculation after DECOTE-1st monthDecote determination: 存货跌价损失准备的确定1st month, Jack expect to sell his TV at purchase price: $1,000 from the 2nd month ;在第一个月结束时，Jack 希望把销售的价格 以进价￥1,000 卖出剩余的 40 台电视机Compare to his selling price on 1st month $1,200, the tota
12、l loss from stock will be: 相对于第一个月1,200的售价, 库存的亏损为: 40 * (1,200 1,000) = 8,000.Jack can accrue the decote for 50% of total loss 计提50%的亏损:Decote Balance 存货跌价损失准备 = 8,000 x 50% = 4,000Original gross margin-Decote 当月减去存货跌价损失准备的毛利: =12,000-4,000 =8,000Gross Margin % after Decote 毛利率 = 8,000 / 72,000 = 1
13、1.11% 2006Carrefour China 11Carrefour China Business ControllingJack accrued Decote in the stock in the end of 1st month, in the second month, he can sell all 40pcs stock at price of $1,000. 因为Jack 在第一个月计提了存货跌价损失准备，他可以以￥1,000的售价卖掉 剩余的库存 40台模拟信号的电视机Monthly Net Sales = 1,000 x 40 = 40,000月销售净额 40 pcs
14、TV stock value = purchase price $40,000 - decote value $4,000 库存40台的库存金额 = 进价 40，000 存货跌价损失准备 4，000 = $36,000 ;Gross Margin 毛利额 = $40,000 - $36,000 = $4,000 Gross Margin % 毛利率 = $4,000 / $40,000 = 10%Margin recalculation after DECOTE-2nd month 第二个月的毛利计算2006Carrefour China 12Carrefour China Business
15、ControllingThird Month, Jack can purchase the digital TV, begin to sell the high margin new product-Digital TV.to earn more money .因此， 在第三个月时，Jack 能够购买新产品数字信号的 电视机， 获得高毛利出售新产品，从而获得更多的利润2006Carrefour China 13Carrefour China Business ControllingGROSS MARGIN COMPARISON 两种毛利计算的比较 2006Carrefour China 14C
16、arrefour China Business ControllingIMPRORTANCE OF DECOTE 存货跌价损失准备的重要性Decote provision can make the stock in market value; Decote provision can let us get real margin.Decote is a tool for us to accelerate the clearance of stock and win higher margin and accelerate cash flow .存货折价预提使库存价值符合市场行情。 存货折价预提使我们得到真实的毛利。 存货折价预提是促使我们加速清理库存及增加公司现金流及获得更好的毛 利的一种工具。2006Carrefour China 15C
