毛利率构成分析PPT优秀课件

《毛利率构成分析PPT优秀课件》由会员分享，可在线阅读，更多相关《毛利率构成分析PPT优秀课件（29页珍藏版）》请在金锄头文库上搜索。

1、门店毛利率结构分析门店毛利率结构分析数据信息部1各店毛利率现状各店毛利率现状门店门店门店门店1-21-21-21-2月月月月3 3 3 3月月月月4 4 4 4月月月月5 5 5 5月月月月6 6 6 6月月月月7 7 7 7月月月月留营店留营店留营店留营店10.82%10.82%10.82%10.82%10.88%10.88%10.88%10.88%9.36%9.36%9.36%9.36%7.89%7.89%7.89%7.89%10.18%10.18%10.18%10.18%10.30%10.30%10.30%10.30%9.47%9.47%9.47%9.47%9.39%9.39%9.39%

2、9.39%8.86%8.86%8.86%8.86%7.16%7.16%7.16%7.16%9.65%9.65%9.65%9.65%9.09%9.09%9.09%9.09%槐底店槐底店槐底店槐底店11.06%11.06%11.06%11.06%11.04%11.04%11.04%11.04%9.87%9.87%9.87%9.87%8.50%8.50%8.50%8.50%10.61%10.61%10.61%10.61%9.71%9.71%9.71%9.71%9.55%9.55%9.55%9.55%9.65%9.65%9.65%9.65%7.36%7.36%7.36%7.36%6.68%6.68%6

3、.68%6.68%8.74%8.74%8.74%8.74%8.76%8.76%8.76%8.76%柏林店柏林店柏林店柏林店11.54%11.54%11.54%11.54%10.81%10.81%10.81%10.81%8.72%8.72%8.72%8.72%7.92%7.92%7.92%7.92%9.47%9.47%9.47%9.47%9.14%9.14%9.14%9.14%9.49%9.49%9.49%9.49%8.81%8.81%8.81%8.81%6.65%6.65%6.65%6.65%6.90%6.90%6.90%6.90%8.47%8.47%8.47%8.47%8.76%8.76%8

4、.76%8.76%金谈固店金谈固店金谈固店金谈固店9.36%9.36%9.36%9.36%8.25%8.25%8.25%8.25%8.24%8.24%8.24%8.24%6.85%6.85%6.85%6.85%8.99%8.99%8.99%8.99%9.08%9.08%9.08%9.08%8.83%8.83%8.83%8.83%8.20%8.20%8.20%8.20%6.97%6.97%6.97%6.97%5.85%5.85%5.85%5.85%8.09%8.09%8.09%8.09%8.03%8.03%8.03%8.03%中华店中华店中华店中华店7.73%7.73%7.73%7.73%7.6

5、8%7.68%7.68%7.68%7.19%7.19%7.19%7.19%5.07%5.07%5.07%5.07%6.69%6.69%6.69%6.69%8.26%8.26%8.26%8.26%远洋城店远洋城店远洋城店远洋城店11.22%11.22%11.22%11.22%11.60%11.60%11.60%11.60%10.99%10.99%10.99%10.99%10.61%10.61%10.61%10.61%11.82%11.82%11.82%11.82%9.82%9.82%9.82%9.82%8.06%8.06%8.06%8.06%10.07%10.07%10.07%10.07%9.6

6、3%9.63%9.63%9.63%8.61%8.61%8.61%8.61%11.11%11.11%11.11%11.11%8.88%8.88%8.88%8.88%秦皇岛店秦皇岛店秦皇岛店秦皇岛店7.15%7.15%7.15%7.15%11.45%11.45%11.45%11.45%10.13%10.13%10.13%10.13%8.44%8.44%8.44%8.44%10.42%10.42%10.42%10.42%8.61%8.61%8.61%8.61%7.06%7.06%7.06%7.06%9.43%9.43%9.43%9.43%4.76%4.76%4.76%4.76%6.93%6.93%6

7、.93%6.93%8.64%8.64%8.64%8.64%9.18%9.18%9.18%9.18%衡水店衡水店衡水店衡水店10.86%10.86%10.86%10.86%11.19%11.19%11.19%11.19%9.68%9.68%9.68%9.68%6.99%6.99%6.99%6.99%9.47%9.47%9.47%9.47%7.82%7.82%7.82%7.82%9.63%9.63%9.63%9.63%5.58%5.58%5.58%5.58%5.83%5.83%5.83%5.83%4.39%4.39%4.39%4.39%5.96%5.96%5.96%5.96%7.65%7.65%7

8、.65%7.65%北园店北园店北园店北园店11.09%11.09%11.09%11.09%11.99%11.99%11.99%11.99%10.22%10.22%10.22%10.22%7.33%7.33%7.33%7.33%10.85%10.85%10.85%10.85%10.11%10.11%10.11%10.11%10.29%10.29%10.29%10.29%9.71%9.71%9.71%9.71%6.97%6.97%6.97%6.97%5.22%5.22%5.22%5.22%8.69%8.69%8.69%8.69%8.30%8.30%8.30%8.30%新亚店新亚店新亚店新亚店12.

9、32%12.32%12.32%12.32%11.81%11.81%11.81%11.81%9.47%9.47%9.47%9.47%7.27%7.27%7.27%7.27%10.43%10.43%10.43%10.43%9.82%9.82%9.82%9.82%10.25%10.25%10.25%10.25%9.42%9.42%9.42%9.42%6.08%6.08%6.08%6.08%5.03%5.03%5.03%5.03%8.72%8.72%8.72%8.72%8.78%8.78%8.78%8.78%2n每个店和去年各月对比来看，除燕山7月毛利率比去年同期有所上涨，其他所有门店所有月份毛利率都

10、是下降的！3各门店截止各门店截止7 7月月2828日经销毛利率汇总日经销毛利率汇总 部部门门0101020204040606070708080909101012121313101010106.10%6.10%5.48%5.48%10.14%10.14%8.83%8.83%4.36%4.36%6.25%6.25%9.16%9.16%6.16%6.16%2.45%2.45%8.10%8.10%101110118.34%8.34%8.07%8.07%13.78%13.78%9.91%9.91%7.93%7.93%12.86%12.86%13.52%13.52%8.09%8.09%6.68%6.68%

11、6.81%6.81%101210128.30%8.30%8.37%8.37%12.34%12.34%11.86%11.86%8.88%8.88%15.49%15.49%15.13%15.13%10.49%10.49%8.09%8.09%8.12%8.12%101310138.41%8.41%9.28%9.28%7.92%7.92%8.16%8.16%9.11%9.11%11.42%11.42%8.47%8.47%9.19%9.19%8.26%8.26%8.95%8.95%101410145.40%5.40%4.69%4.69%9.86%9.86%7.03%7.03%4.55%4.55%6.46

12、%6.46%8.28%8.28%4.77%4.77%5.79%5.79%4.86%4.86%食品食品7.39%7.39%7.29%7.29%10.94%10.94%9.09%9.09%7.08%7.08%10.46%10.46%10.89%10.89%7.68%7.68%6.14%6.14%7.29%7.29%2020202025.43%25.43%29.60%29.60%0.00%0.00%0.00%0.00%25.42%25.42%0.00%0.00%0.00%0.00%13.36%13.36%23.31%23.31%12.12%12.12%202120210.00%0.00%0.00%0

13、.00%3.51%3.51%0.49%0.49%0.00%0.00%2.61%2.61%2.88%2.88%4.01%4.01%0.00%0.00%0.00%0.00%202220226.36%6.36%5.11%5.11%0.00%0.00%8.44%8.44%2.66%2.66%10.03%10.03%5.71%5.71%7.80%7.80%5.01%5.01%3.69%3.69%2023202311.76%11.76%8.10%8.10%1.82%1.82%2.02%2.02%10.57%10.57%4.07%4.07%1.25%1.25%7.12%7.12%11.54%11.54%7.

14、30%7.30%202420242.74%2.74%2.38%2.38%2.91%2.91%1.47%1.47%2.26%2.26%-20.20%-20.20%2.27%2.27%2.29%2.29%4.03%4.03%1.48%1.48%2026202614.81%14.81%15.15%15.15%12.52%12.52%12.51%12.51%13.27%13.27%14.14%14.14%19.92%19.92%6.33%6.33%14.78%14.78%13.13%13.13%生鲜生鲜9.67%9.67%7.91%7.91%5.14%5.14%3.85%3.85%7.84%7.84%

15、2.60%2.60%6.51%6.51%5.74%5.74%7.79%7.79%5.34%5.34%3030303016.03%16.03%16.67%16.67%19.82%19.82%19.29%19.29%17.60%17.60%19.68%19.68%21.48%21.48%16.14%16.14%17.55%17.55%17.78%17.78%3031303116.45%16.45%15.78%15.78%6.58%6.58%9.61%9.61%16.04%16.04%3.89%3.89%4.26%4.26%9.39%9.39%14.94%14.94%16.92%16.92%3032

16、30324.00%4.00%3.52%3.52%6.80%6.80%6.24%6.24%3.47%3.47%2.05%2.05%5.76%5.76%0.00%0.00%3.90%3.90%4.35%4.35%3033303312.38%12.38%12.07%12.07%14.42%14.42%11.17%11.17%15.39%15.39%7.16%7.16%18.01%18.01%10.49%10.49%14.55%14.55%18.60%18.60%3034303417.18%17.18%18.08%18.08%16.07%16.07%9.20%9.20%18.55%18.55%10.5

17、2%10.52%7.14%7.14%18.43%18.43%17.43%17.43%18.40%18.40%303530359.68%9.68%9.10%9.10%0.00%0.00%4.03%4.03%10.10%10.10%11.57%11.57%1.01%1.01%14.25%14.25%9.76%9.76%10.20%10.20%3036303613.36%13.36%14.52%14.52%5.48%5.48%8.17%8.17%12.99%12.99%3.29%3.29%1.09%1.09%15.03%15.03%12.79%12.79%12.48%12.48%303730371.

18、81%1.81%1.55%1.55%0.00%0.00%0.00%0.00%1.19%1.19%0.00%0.00%0.00%0.00%0.00%0.00%3.25%3.25%0.37%0.37%非食品非食品10.82%10.82%10.94%10.94%8.67%8.67%8.00%8.00%11.40%11.40%8.58%8.58%5.95%5.95%14.15%14.15%11.16%11.16%12.72%12.72%统计统计8.90%8.90%8.53%8.53%9.20%9.20%7.39%7.39%8.50%8.50%8.03%8.03%8.66%8.66%8.66%8.66%

19、7.83%7.83%8.08%8.08%4 外埠店毛利率水平整体高于本埠店，尤其是11部门12部门外埠店毛利率水平整体高于本埠店，尤其是11部门12部门！5何为合理的毛利率结构何为合理的毛利率结构n n我们都知道一个浅显的道理，将A类敏感商品的加价率作的低一些，将B类商品的加价率作的稍高一些，将C类商品的加价率做的更高些，以此来保证低价印象，同时创造较高的毛利。n n那么我们就来看一下我们的现在的毛利率现状，是不是这个样子！6槐底店槐底店1100中分类中分类商品细分类商品细分类控制毛利率控制毛利率品种数占比品种数占比品种数品种数11001100毛利率毛利率A1A1类敏感商品类敏感商品2%-6%

20、2%-6%2%-6%2%-6%8%8%8%8%61 61 61 61 6.45%6.45%6.45%6.45%A1A1商品商品7%-14%7%-14%7%-14%7%-14%6%6%6%6%46 46 46 46 8.85%8.85%8.85%8.85%A2A2商品商品15%- 17%15%- 17%15%- 17%15%- 17%10%10%10%10%76 76 76 76 9.36%9.36%9.36%9.36%A3A3商品商品20%20%20%20%6%6%6%6%46 46 46 46 10.72%10.72%10.72%10.72%B1B1商品商品20%-22%20%-22%20%

21、-22%20%-22%8%8%8%8%61 61 61 61 4.16%4.16%4.16%4.16%B2B2商品商品23%23%23%23%6%6%6%6%46 46 46 46 0.77%0.77%0.77%0.77%B3B3商品商品25%25%25%25%6%6%6%6%46 46 46 46 10.34%10.34%10.34%10.34%C C类商品类商品27%-30%27%-30%27%-30%27%-30%50%50%50%50%382 382 382 382 13.29%13.29%13.29%13.29%764 764 764 764 7.41%7.41%7.41%7.41%

22、7槐底店槐底店1202中分类中分类商品细分类商品细分类控制毛利率控制毛利率品种数占比品种数占比品种数品种数12021202毛利率毛利率A1A1类敏感商品类敏感商品2%-6%2%-6%2%-6%2%-6%8%8%8%8%71 71 71 71 11.34%11.34%11.34%11.34%A1A1商品商品7%-14%7%-14%7%-14%7%-14%6%6%6%6%53 53 53 53 9.32%9.32%9.32%9.32%A2A2商品商品15%- 17%15%- 17%15%- 17%15%- 17%10%10%10%10%88 88 88 88 13.89%13.89%13.89%1

23、3.89%A3A3商品商品20%20%20%20%6%6%6%6%53 53 53 53 11.58%11.58%11.58%11.58%B1B1商品商品20%-22%20%-22%20%-22%20%-22%8%8%8%8%71 71 71 71 6.07%6.07%6.07%6.07%B2B2商品商品23%23%23%23%6%6%6%6%53 53 53 53 12.44%12.44%12.44%12.44%B3B3商品商品25%25%25%25%6%6%6%6%53 53 53 53 5.61%5.61%5.61%5.61%C C类商品类商品27%-30%27%-30%27%-30%2

24、7%-30%50%50%50%50%441 441 441 441 9.64%9.64%9.64%9.64%882 882 882 882 10.84%10.84%10.84%10.84%8槐底店槐底店10部门部门商品细分类商品细分类控制毛利率控制毛利率品种数占比品种数占比品种数品种数1010毛利率毛利率A1A1类敏感商品类敏感商品2%-6%2%-6%2%-6%2%-6%8%8%8%8%58 58 58 58 5.07%5.07%5.07%5.07%A1A1商品商品7%-14%7%-14%7%-14%7%-14%6%6%6%6%43 43 43 43 9.21%9.21%9.21%9.21%A

25、2A2商品商品15%- 17%15%- 17%15%- 17%15%- 17%10%10%10%10%72 72 72 72 8.80%8.80%8.80%8.80%A3A3商品商品20%20%20%20%6%6%6%6%43 43 43 43 8.96%8.96%8.96%8.96%B1B1商品商品20%-22%20%-22%20%-22%20%-22%8%8%8%8%58 58 58 58 1.11%1.11%1.11%1.11%B2B2商品商品23%23%23%23%6%6%6%6%43 43 43 43 -11.00%-11.00%-11.00%-11.00%B3B3商品商品25%25

26、%25%25%6%6%6%6%43 43 43 43 8.14%8.14%8.14%8.14%C C类商品类商品27%-30%27%-30%27%-30%27%-30%50%50%50%50%362 362 362 362 8.82%8.82%8.82%8.82%723 723 723 723 5.23%5.23%5.23%5.23%9槐底店槐底店34部门部门商品细分类商品细分类控制毛利率控制毛利率品种数占比品种数占比品种数品种数1010毛利率毛利率A1A1类敏感商品类敏感商品2%-6%2%-6%2%-6%2%-6%8%8%8%8%107 107 107 107 13.78%13.78%13.

27、78%13.78%A1A1商品商品7%-14%7%-14%7%-14%7%-14%6%6%6%6%80 80 80 80 21.31%21.31%21.31%21.31%A2A2商品商品15%- 17%15%- 17%15%- 17%15%- 17%10%10%10%10%134 134 134 134 22.01%22.01%22.01%22.01%A3A3商品商品20%20%20%20%6%6%6%6%80 80 80 80 22.62%22.62%22.62%22.62%B1B1商品商品20%-22%20%-22%20%-22%20%-22%8%8%8%8%107 107 107 107

28、 17.92%17.92%17.92%17.92%B2B2商品商品23%23%23%23%6%6%6%6%80 80 80 80 22.38%22.38%22.38%22.38%B3B3商品商品25%25%25%25%6%6%6%6%80 80 80 80 24.59%24.59%24.59%24.59%C C类商品类商品27%-30%27%-30%27%-30%27%-30%50%50%50%50%670 670 670 670 24.58%24.58%24.58%24.58%1340 1340 1340 1340 18.22%18.22%18.22%18.22%10槐底店槐底店110100

29、小分类小分类商品细分类商品细分类控制毛利率控制毛利率品种数占比品种数占比品种数品种数1010毛利率毛利率A1A1类敏感商品类敏感商品2%-6%2%-6%2%-6%2%-6%8%8%8%8%28 28 28 28 6.62%6.62%6.62%6.62%A1A1商品商品7%-14%7%-14%7%-14%7%-14%6%6%6%6%21 21 21 21 8.19%8.19%8.19%8.19%A2A2商品商品15%- 17%15%- 17%15%- 17%15%- 17%10%10%10%10%35 35 35 35 7.79%7.79%7.79%7.79%A3A3商品商品20%20%20%2

30、0%6%6%6%6%21 21 21 21 8.52%8.52%8.52%8.52%B1B1商品商品20%-22%20%-22%20%-22%20%-22%8%8%8%8%28 28 28 28 -10.24%-10.24%-10.24%-10.24%B2B2商品商品23%23%23%23%6%6%6%6%21 21 21 21 7.10%7.10%7.10%7.10%B3B3商品商品25%25%25%25%6%6%6%6%21 21 21 21 8.81%8.81%8.81%8.81%C C类商品类商品27%-30%27%-30%27%-30%27%-30%50%50%50%50%177 1

31、77 177 177 10.17%10.17%10.17%10.17%353 353 353 353 2.03%2.03%2.03%2.03%11槐底店槐底店11010100细分类细分类商品细分类商品细分类控制毛利率控制毛利率品种数占比品种数占比品种数品种数毛利率毛利率A1A1类敏感商品类敏感商品2%-6%2%-6%2%-6%2%-6%8%8%8%8%29 29 29 29 1.32%1.32%1.32%1.32%A1A1商品商品7%-14%7%-14%7%-14%7%-14%6%6%6%6%22 22 22 22 6.17%6.17%6.17%6.17%A2A2商品商品15%- 17%15%

32、- 17%15%- 17%15%- 17%10%10%10%10%37 37 37 37 13.94%13.94%13.94%13.94%A3A3商品商品20%20%20%20%6%6%6%6%22 22 22 22 5.99%5.99%5.99%5.99%B1B1商品商品20%-22%20%-22%20%-22%20%-22%8%8%8%8%29 29 29 29 4.66%4.66%4.66%4.66%B2B2商品商品23%23%23%23%6%6%6%6%22 22 22 22 4.13%4.13%4.13%4.13%B3B3商品商品25%25%25%25%6%6%6%6%22 22 2

33、2 22 4.02%4.02%4.02%4.02%C C类商品类商品27%-30%27%-30%27%-30%27%-30%50%50%50%50%183 183 183 183 6.30%6.30%6.30%6.30%366 366 366 366 5.94%5.94%5.94%5.94%12槐底店槐底店11010100细分类（剔毛利）细分类（剔毛利）商品细分类商品细分类控制毛利率控制毛利率品种数占比品种数占比品种数品种数毛利率毛利率A1A1类敏感商品类敏感商品2%-6%2%-6%2%-6%2%-6%8%8%8%8%29 29 29 29 0.41%0.41%0.41%0.41%A1A1商品

34、商品7%-14%7%-14%7%-14%7%-14%6%6%6%6%22 22 22 22 3.08%3.08%3.08%3.08%A2A2商品商品15%- 17%15%- 17%15%- 17%15%- 17%10%10%10%10%37 37 37 37 17.23%17.23%17.23%17.23%A3A3商品商品20%20%20%20%6%6%6%6%22 22 22 22 8.01%8.01%8.01%8.01%B1B1商品商品20%-22%20%-22%20%-22%20%-22%8%8%8%8%29 29 29 29 9.02%9.02%9.02%9.02%B2B2商品商品23

35、%23%23%23%6%6%6%6%22 22 22 22 8.58%8.58%8.58%8.58%B3B3商品商品25%25%25%25%6%6%6%6%22 22 22 22 10.24%10.24%10.24%10.24%C C类商品类商品27%-30%27%-30%27%-30%27%-30%50%50%50%50%183 183 183 183 9.06%9.06%9.06%9.06%366 366 366 366 5.94%5.94%5.94%5.94%13燕山店燕山店11010100细分类细分类商品商品细细分分类类控制毛利率控制毛利率品种数占比品种数占比品种数品种数毛利率毛利率A

36、1A1类敏感商品类敏感商品2%-6%2%-6%8%8%24 24 24 24 8.97%8.97%8.97%8.97%A1A1商品商品7%-14%7%-14%6%6%18 18 18 18 10.92%10.92%10.92%10.92%A2A2商品商品15%- 17%15%- 17%10%10%30 30 30 30 10.42%10.42%10.42%10.42%A3A3商品商品20%20%6%6%18 18 18 18 12.37%12.37%12.37%12.37%B1B1商品商品20%-22%20%-22%8%8%24 24 24 24 13.56%13.56%13.56%13.56

37、%B2B2商品商品23%23%6%6%18 18 18 18 12.67%12.67%12.67%12.67%B3B3商品商品25%25%6%6%18 18 18 18 13.23%13.23%13.23%13.23%C C类商品类商品27%-30%27%-30%50%50%149 149 149 149 15.24%15.24%15.24%15.24%298 298 298 298 11.14%11.14%11.14%11.14%14北园店北园店11010100细分类细分类商品商品细细分分类类控制毛利率控制毛利率品种数占比品种数占比品种数品种数毛利率毛利率A1A1类敏感商品类敏感商品2%-6

38、%2%-6%8%8%27 27 27 27 10.95%10.95%10.95%10.95%A1A1商品商品7%-14%7%-14%6%6%20 20 20 20 10.43%10.43%10.43%10.43%A2A2商品商品15%- 17%15%- 17%10%10%34 34 34 34 18.88%18.88%18.88%18.88%A3A3商品商品20%20%6%6%20 20 20 20 14.29%14.29%14.29%14.29%B1B1商品商品20%-22%20%-22%8%8%27 27 27 27 10.62%10.62%10.62%10.62%B2B2商品商品23%2

39、3%6%6%20 20 20 20 2.90%2.90%2.90%2.90%B3B3商品商品25%25%6%6%20 20 20 20 15.62%15.62%15.62%15.62%C C类商品类商品27%-30%27%-30%50%50%168 168 168 168 17.36%17.36%17.36%17.36%335 335 335 335 12.42%12.42%12.42%12.42%15分析分析n n以上数据主要以槐底店为例进行了分析n n从部门分析，到中分类，到细分类，到剔除大宗因素后重新分析n n对北园和燕山也进行了分析 从不同的范围，不同的门店进行了全方位的分析，得出如下

40、结论：16问题问题n我们的毛利率结构从数值上看和标准参照值存在很大的差距，同时不具备规律性；n这样的毛利率结构如何创造低价印象，如何创造高的毛利收益？17方法方法n n给大家提供一种分析毛利率结构和调整的方法18毛利率结构分析的方法毛利率结构分析的方法n n提取一个月的销售、毛利相关数据；提取一个月的销售、毛利相关数据；n n对销售数量、销售金额、毛利额，分别进行排名。对销售数量、销售金额、毛利额，分别进行排名。n n对三个排名进行相加，对和进行排名；对三个排名进行相加，对和进行排名；n n按照排名按照按照排名按照ABCABC参照表，分段进行毛利率的测参照表，分段进行毛利率的测算算n n对比每

41、段商品的参照值分析，每段商品的毛利率对比每段商品的参照值分析，每段商品的毛利率是否合理是否合理n n对不符和标准的分类按照单品进行分析，找出毛对不符和标准的分类按照单品进行分析，找出毛利率不正常的原因，并将例外因素剔除利率不正常的原因，并将例外因素剔除n n将剔除后的单品明细按照将剔除后的单品明细按照19提取数据提取数据n n此数据网络提供n n包含商品一个月的销售数量、销售金额、毛利额n n还包括其他商品的基本信息20排名排名n n对销售数量、销售金额、毛利额，分别进行排名。n n对三个排名进行相加，对和进行排名；21 门店商品品种贡献度排行榜门店商品品种贡献度排行榜商品商品商品商品编号编号

42、编号编号简称简称简称简称销销销销量量量量销售销售销售销售额额额额毛利毛利毛利毛利额额额额销销销销量量量量排排排排名名名名销销销销售售售售排排排排名名名名毛毛毛毛利利利利排排排排名名名名综综综综合合合合排排排排名名名名贡贡贡贡献献献献度度度度排排排排名名名名900119490011947 7特酿酒特酿酒29529541704170483.72483.721 11 11 13 31 15902735902734545度五度五粮春粮春155155449.50449.5077.3777.372 23 33 38 83 3765085765085洁伴卫洁伴卫生纸生纸9 910441044114.7311

43、4.733 32 22 27 72 222分段分段n n按照排名按照ABC参照表，分段进行毛利率的测算23商品的毛利率控制与品种数占比品类品类品类品类商品细分类商品细分类商品细分类商品细分类 控制控制控制控制毛利率毛利率毛利率毛利率 品种数品种数品种数品种数 占比占比占比占比30303030商品商品商品商品A1A1类敏感商品类敏感商品2%-6%2%-6%8%8%A1A1商品商品7%-14%7%-14%6%6%A2A2商品商品15%- 17%15%- 17%10%10%A3A3商品商品20%20%6%6%20202020商品商品商品商品B1B1商品商品20%-22%20%-22%8%8%B2B2

44、商品商品23%23%6%6%B3B3商品商品25%25%6%6%50505050商品商品商品商品C C类商品类商品27%-30%27%-30%50%50%D D D D类商品类商品类商品类商品属季节性商品，在应季属季节性商品，在应季时定价原则时定价原则参照参照A1A1类敏感商类敏感商品、非应季品、非应季时定价原则参时定价原则参照照B3B3或或C C类商品类商品24对比对比n n对比每段商品的参照值分析，每段商品的毛利率是否合理n n对于不和理的分类重点分析单品25调整调整n n对于不合理的分类设定一个合理的标准值n n此值不一定为标准参照值，不同的门店根据不同的实际情况，按照从低到高的规律设定

45、即可！n n按照自己设定的标准毛利率，倒推出每个商品的价格26确认确认n n部门的课长对于筛选出的需要调整的单品进行确认，不能搞一刀切n n因为不是所有的都需要调整，不是所有的分类都是正确的，而且其中还搀杂了好多的特殊情况27注意注意n n分析最好做到细分类分析最好做到细分类n n但一开始可以从部门但一开始可以从部门中分类中分类小分类逐步小分类逐步细化细化n n此项分析的数据量非常大，等行政管理中心将模此项分析的数据量非常大，等行政管理中心将模块开发出来后，将会更快，更细的指导门店工作块开发出来后，将会更快，更细的指导门店工作n n目前可以由门店网络对重点部门的重点分类进行目前可以由门店网络对重点部门的重点分类进行分析分析n n此分析适用于食品、非食品，生鲜另有标准。此分析适用于食品、非食品，生鲜另有标准。28谢谢观看谢谢观看不明之处请咨询数据信息部2007.8.429