零售数学 Retail Math_图文

1、零售数学R etail Math etail M Math 目录CONTENT1. 售价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP2. 成本标价的折扣DlSCOUNTS ON LISTED COST PRICE3. 营业税/销售税 SALES TAX4. 关于加成 MORE ON MARK-UPS5. 加价系数WHAT lS YOUR FACTOR?6. 计算毛利润 CALCULATING GROSS MARGIN7. 降价 MARK-DOWNS8. 库存周期 WEEKS OF STOCK ON HAND9. 补货流程 MERCHANDlSE

2、REPLENlSHMENT PROCEDURES 你可能觉得零售数学枯燥无味，甚至令人生厌，但如果连这些基本的零售概念都不了解，就很难成为一个真正的采购员。不过，这些概念都简单易懂，一旦你理解了这些公式怎么计算，就可以通过EXCEL 表格计算。You may find retail math a bit dry, evening boring. But without an understating of the basic concepts, it will be difficult to become a buyer. The good news is that it is pretty

3、straight-forward and easy to applyOnce you know how these formulas work, they can easily be processed on normal Excel spreadsheets.本课程将讲述如何以获取利润为目的定价，并用案例说明在不同零售业态下不同的商家如何定价。This section should give you a feel of how merchandise is priced with profits in mind. The examples given are applicable to mo

4、st types of merchandise in most types of retails formats. 售价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP对于大部分商品而言，价格通常是商品成本价格加上想要的加成水平组成。根据想要的加成水平的不同，通常分为成本加成定价法、目标收益定价法或完全成本定价法。加成定价法有不同学派主张，比如，一些零售商希望不管在任何场合，在成本价上加15%-100%的价格后出售。但是，商品的加成额度，成本价格和市场可接受价格之间应该有一个合理的价格标准线。For many products, price is o

5、ften a function of the cost of the product and a desired level of mark-up. When price is determined by the level of mark-up desired, this is often referred to as cost-plus pricing, mark-up pricing or full-cost pricing. There are several schools of thought related to mark-up pricing For examplesome r

6、etailers may expect to price items at anywhere between l5and l00above their cost. There is, however, a fine line between the desired mark-up，the cost of the product and the price that the market will accept 售价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP应该完全理解售价，毛利及加成的定义。在零售业，售价不仅仅是反映市场的承受能力，而反映着市场

7、需求能力。如果市场需求高，商品加成20%出售，购买者不觉得售价高，因为购买者对该商品的需求量大，而且购买欲望强。一般品牌商品和特殊商品的需求量最大，售价通常超过设定加成幅度，这说明确定销售价格时，要充分考虑成本、期望加成幅度和市场需求情况。All of these elements must be fully understood. In retail, a selling price is often not only a function of what the market can tolerate but also a function of demand. If the demand

8、 is high, then a 20mark-up may have a selling price that is deemed inexpensive in relation to the demand or to the desirability of the product. Branded goods and niche products often command a premium which exceeds the set mark-up, which is why it is important to evaluate the cost, the desired mark-

9、up and market demand when establishing a selling price.售价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP讨论价格时，我们通常会提到两个重要的术语名词：加成和利润，这两个名词的含义容易混淆。加成是指在成本价格加上一个利润百分比得出销售价格。利润率是毛利占最终销售收入的百分比。There are two important terms used when discussing prices: “mark-up” and “margin; and the difference between the

10、m can be confusing.Mark-up is a percentage added to the cost price to get the selling price.Margin is that proportion of the final selling price that represents profit.售价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP在零售采购领域，建议多关注利润率，因为通过利润率我们可以了解到总销售收入中的毛利百分比是多少。显然，以上方式计算出的都是毛利润，从毛利润中扣除全部运营开销，比如员工薪资

11、、税金、房租、水电、电信、办公用品、包装袋、仓储等经营成本，从而得出净利润。 In retail buying，it is recommended that you work with margins because this enables you to know what percentage of your total income is profit. Obviously, profits calculated in this way are gross profits, and from these are deducted your overall retail expenses-

12、wages, taxes, operational costs such as rent, electricity, and phone bills, stationery, bags, warehousing, and so on-to establish your net profits.售价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP利润率为50%，就意味着售价中一半是利润。而对于“加成”来说，这是加成100%（按照成本价格的100%加成，得出销售价格。） Having a 50margin means that half the sell

13、ing price is profit. In mark-up terms, this would be a l00% mark-up (you have added 100of the cost price to make the selling price 售价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP假设某商品的成本价是50元，如果按照50%的利润率销售，那么售价的50%都是毛利润。因此，如果售价为100元，毛利润就是50元。但是，从另一方面来看，如果把该商品（成本价50元）加成50%后，那么就是加上成本价格的50%，即25元，得出总售价

14、75元。很明显，按照50%的利润率定价要比按照50%的加成率定价，得出的销售价格要高得多。Imagine an item that costs $50. If you sell it with a margin of 50，half of the selling price will be profit Thus ，if you sell it at $100，$50 of this is profit If, on the other hand, you sell the same item (cost $50 with a mark-up of 50，you simply add 50of

15、 the cost price-$25-to give a total selling price of $75A 50margin is clearly higher than a 50mark-up 售价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP计算毛利润率的公式为：The formula for calculating a gross margin percentage is：毛利润率%(销售价-成本价 ×l00销售价格Gross Margin(Selling PriceCost ×l00 Selling Price售

16、价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP另一种计算法，有规律可循，如下：Here is another way to work it out and，there is a pattern ：，as you can see售价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP利润率5%，成本价格除以0.95：成本价10元÷0.95零售价格1052元加成率5%，成本价格乘以1.05：成本价10元×1. 05零售价格10. 50元（少2分）利润率10%，成本价格除以0.90：成本价10

17、元÷0. 90零售价11. 11元加成率10%，成本价格乘以1.10：成本价10元×1. 10零售价格11元(少11分利润率15%，成本价格除以0.85：成本价10元÷0. 85零售价11. 76元加成率15%，成本价格乘以1.15：成本价10元×1.15零售价11.50元(少26分 利润率20%，成本价格除以0.80：成本价10元÷0. 80零售价12.50元加成率20%，成本价格乘以1.20：成本价10元×1.20零售价12元(少50分For a 5margin, divide the cost price by 0.95: Co

18、st is $10÷095retail price$1052For a 5mark-up, multiply the cost price by l.05：Cost is $10×1.05retail price $10.50 (or 2less For a l0% margin，divide the cost price by 0.90:Cost is $10÷0.90retail price $11.11For a l0mark-up, multiply the cost price by l.10:Cost is $10×1.10retail pr

19、ice $11(or 11less For a l5margin, divide the cost price by 0.85：Cost is $10÷0.85retail price $11.76For a l5mark-up, multiply the cost price by 1.15:Cost is $10×1.15retail price$11.50 (or 26less For a 20margin, divide the cost price by 0.80:Cost is $10÷0.80retail price $12.50For a 20ma

20、rk-up ，multiply the cost price by l.20:Cost is $10×1.20retail price $12(or 50 less售价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP利润率25%，成本价格除以0.75依此类推。For a 25margin, divide the cost price by 0.75and so on从以上计算公式中，我们可以看到，随着利润率/加成率的增长，零售价之间差距就越大。所以，使用利润率为95%的公式计算，得出零售价格200元（10元÷0.05）。按照加成率

21、为95%的公式计算，得出截然不同的结果：10元×1.95 19.50元（也就是， 180.50元的差距）。You will notice from this that as the marginmark-up percentageincreases, so does the gap between the retail prices realized by each. So, using the formula for a 95 margin would give a retail price of$200($10÷ 0.05A 95mark-up, on the othe

22、r hand, would produce a very different result: $10×1.95$19.50 (that is，$180.50 less售价, 毛利及加成SELLING PRICE, GROSS MARGIN AND MARK-UP显然，不可能实现利润率100%，除非成本为零，但这基 本不可能。然而，加成率的可能性却是无限大。比如，要实现加成率 100%，只需要把成本价翻倍。Obviously, a 100% margin cannot be achieved because this would imply a cost of zero, which

23、is impossible to compute. The mark-up possibilities, however, areendless To achieve a l00mark-up, for example, you simply double the cost price.成本标价的折扣DlSCOUNTS ON LISTED COST PRICE许多供应商报价时，会在目录标价上给出适当的折扣。这样能给供应商和采购员一个谈判的基准线。采购员也像他们顾客一样，对于打折商品钟爱有加。但是采购员也要了解，这些折扣将如何影响最终销售价格？折扣是否对促销或销售有足够的吸引力？根据个人经验，我

24、总结了三个不同级别的折扣。Many suppliers prefer to quote list prices less a discount. This is because that gives them and the buyer a base line to work from. Buyers love the idea of getting a discount just as much as theircustomers But the buyer also needs to know how these discounts are going to affect the end

25、selling price and if these discounts are attractive enough for, say, a promotion or a sale. In my experience there are three levels of discounts 成本标价的折扣DlSCOUNTS ON LISTED COST PRICE1. 大幅折扣，促进商品销售。要想一个商品在销售过程中有足够的价格吸引力，应该最低打折30%，最高打折50%。A meaningful discount that enables the merchandise to be sold d

26、uring a sale For an item to be attractive enough for a sale，the retail offer should be at least 30off, and is best at 50Off. 2. 适中折扣，帮助促销活动中商品的销售，售价可以在平时零售价折扣20%-25%之间。A good discount that enables the buyer to sell the items during a promotion，when the price can be anywhere from 20%-25% off the norm

27、al retail price.3. 小幅折扣（折扣小于6%），采购员可利用供应商给出的小幅折扣提升利润率，或用作商品降价，清仓处理问题库存，因为这个幅度的折扣对售价并没有实质性影响。A small discount (below 6%given by a vendor can be used by the buyer to lift the margin or used as mark-downs to clear obsolete stocks, as this level of discount is not sufficient to have any real impact on t

28、he selling price 成本标价的折扣DlSCOUNTS ON LISTED COST PRICE通常，供应商使用以下公式计算给采购员的折扣：The formula normally used by the supplier to give his buyers a discount is as follows:净成本标价×(100折扣 100Net cost list ×(100discount 100这里的标价是指原始标明价格，经营所得利润用百分比表示。这里的折扣是指供应商准备给采购员的折扣，用占原始标价的百分比表示。where list is the ori

29、ginal list price and the margin that he has been operating with，expressed as a percentage; and discount is the discount that he wishes to give his buyer, expressed as a percentage of the original list price.最终折扣价就是供应商能够给采购员最大幅度的折扣。Final discount is the maximum discount that he is willing to pass on

30、to the buyer.成本标价的折扣DlSCOUNTS ON LISTED COST PRICE有趣的是，这并不意味着采购员不可以给她的顾客们更低的折扣价格。比如说，供应商的最终折扣是40%。采购员认为该折扣价不错，但对于她的销售计划而言，折扣幅度还不够大。那么，采购员可以降低计划利润率，给其顾客50%的折扣价，这样，采购员通过减少其利润，加大了给顾客的折扣幅度。Interestingly, this does not mean that the buyer may not opt to give her customers a further reductionFor example,

31、lets say that the vendors final discount is 40%. The buyer deems this good, but not good enough for her planned sales event. She may then decide to offer the merchandise to her customers at 50% off, using a lower-than-planned margin in the process. In this case, she has topped-up the discount by red

32、ucing her margin.成本标价的折扣DlSCOUNTS ON LISTED COST PRICE注意Note ：商品销售决策和价格评估是采购员两项重要工作。很多情况下，额外10%的折扣与采购量的多少相关。采购量越大，零售价就显得尤为重要，因为对于顾客而言售价有吸引力，商品的销售速度越快，所以本次采购业绩也就越高。These kinds of merchandise decisions and price evaluations are very important in a buyers jobThe additional l0off can, in many cases, be

33、linked to the quantities she is buyingThe higher the quantity, the more important it is that the retail price is deemed so attractive by the customers that her chances of achieving a very fast sellthrough are high, making this buy very productive.成本标价的折扣DlSCOUNTS ON LISTED COST PRICE如上所述，供应商给出的折扣成本价

34、不一定要与采购员打算给其顾客的零售折扣价保持一致。但是，采购员有必要进行合理的计算，为了达到“理想”的零售折扣价，其愿意减少多少利润率。在以上提到的案例中，该采购员决定给出50%的折扣价，她就要计算这样的折扣价会给整个利润情况带来怎样的影响？另外，如果供应商给一些产品特价，规定其在市场上统一固定的售价（比如，某全国大品牌），那么采购员想要给该商品更高的折扣价，必须经过供应商的批准。As mentioned, the discounted cost price given by the vendor does not necessarily need to match the discounte

35、d retail price the buyer intends to give her customers. However, she will need to do some calculations to see how far she is willing to reduce her margin to meet the “ideal” discounted retail priceIf, as in the example above, she decides to give her customers a 50% discount, she will need to calcula

36、te the effect it will have on her overall margin. The higher the quantities she is buying, the greater the effect on the margin. Next, if the special offer is from a vendor selling a product that has fairly fixed prices in that market(this could be a national brand, for example，she will need to get

37、the vendors approval to sell the merchandise at the increased discount.成本标价的折扣DlSCOUNTS ON LISTED COST PRICE请看以下举例：Here is an example：原始标明价格100元÷0. 40250元，利润率为60%。根据供应商给出的标准化的原始成本价，得出标准化的原始零售价格为250元。 Original list price $100÷0. 40$250, giving you a 60margin . $250 would have been your norm

38、al-original retail price based on the suppliers normal-original cost price.新标明的价格（打折后的成本价）80元÷0. 40200元。如果该商品降价50元后出售，利润率仍为60%。New listed price (discounted cost $80÷0. 40$200. Your margin is still 60if you decide to sell the item at $50 less 成本标价的折扣DlSCOUNTS ON LISTED COST PRICE（1）成本标价

39、5;(100供应商折扣）100）原始成本100元÷0.40 （60%利润率）折扣前的零售价250元折扣成本（100元20元80元）或 在原始标价上降价20%（2）销售价成本（100利润）100（新成本价80元÷0.40 （60利润）200元零售价（3）最终折扣价（1成本销售价）×100（新成本价80元÷200元 0.60 利润）(1 costlist X (100supplier discount100Original cost $100÷0.40 (60% marginretail before discount $250discounted

40、 cost ($100$20$80 or 20off the original listed cost price(2 sellingcost (100margin 100(new cost $80÷0.40 (60margin $200 retail(3 final discount(1cost selling ×100(new cost $80÷$2000.60 margin成本标价的折扣DlSCOUNTS ON LISTED COST PRICE如果你决定给顾客40%的折扣。根据原始标明价格计算出来的原始零售价格为250元（零售折扣40%）×060

41、150元，降价100元。但是，新的成本价格是80元：80元÷150元0.533，利润率为46.66%。如果你可以欣然接受46.66%的利润率，那么这就是你能给顾客的零售折扣价。如果既想要至少50%的利润率，又想零售折扣价保持150元，那么你就要把成本价格谈到75元：75元÷150元0.50，也就是50%的利润率。You decide that you want to give your customers a 40discount The original retail price calculated on the original listed price is$250

42、(40off retail×060$150，or $100 lessThe new cost price, however, is $80：$80÷$1500.533, or a margin of 46.66If you are comfortable with a 46.66margin, then that is what you can offerIf you need at least 50margin and still want to retail at $150, you will need to negotiate the cost price furth

43、er to $75：$75÷$1500.50 or 50margin 营业税/销售税SALES TAX在一些国家，零售商的报价不含营业税（一些地方叫做增值税VAT 或消费税GST ）是正常的。要将营业税/增值税/消费税加进售价中，比如，17.5%的税，那就是将零售价乘以1.175得出。In some countries, it is normal for retailers to quote prices exclusive of sales tax (also known as VAT or GST in some placesTo add sales tax VAT GST to

44、 a price where, say, the rate of such a tax is17.5, multiply the price by1.175如果某商品售价是含税价，要想得出不含税售价，就将商品售价除以1.175得出。If you have a price that includes VAT at that rate and need to work out the ex-VAT price, divide by 1.175 关于加成MORE ON MARK-UPS通过想要的加成比确定产品售价的计算公式为：The formula for determining a product

45、s selling price using a desired percentage mark-up is:售价总成本×（1+加成比）Selling PriceTotal Cost×(1+Percentage Mark-up例如，一个产品的成本为2元，你想知道其加成30%后的售价是多少：For example, a product costs $2 and you wish to know the selling price with a 30mark-up ：售价2元×（1+0.30）2.60元Selling Price$2×(1030$ 2.60关于

46、加成MORE ON MARK-UPS加成比是指利润占总成本的百分比。在某些情况下，售价可以通过比较产品成本与市场价格之间的差异而定价。比如，某产品每个单品的成本为2元，而市场上同类竞争产品的售价一般为3元，那么售价可能订3元。根据这些数字可以推出加成比。在这种情况下，推算加成比的计算公式为：Mark -up percent is the proportion of total cost represented by pr ofit. In some instances, the selling price may be set based on the comparison of the co

47、st of a product with the price that the market will bear . For example，if a product offered to you costs $2 per unit and the market appears to support a selling price of $3 for a comparable product , then the selling price may be set at $3. These numbers can be used to determine the mark-up percentI

48、n this case, the formula for determining the percentage mark-up is ：关于加成MORE ON MARK-UPS加成比(售价总成本÷总成本(3元一2元÷2元1元÷2元50Mark -up Percent(Selling PriceTotal Cost÷Total Cost($3一$2÷$2$1÷$250加成定价的概念不要与利润和毛利相混淆。利润率或毛利率是指售价与总成本之间差价。The notion of mark-up pricing should not be con

49、fused with profit margins and gross margins. The profit margin or GP margin is the dollar value difference in the selling price and total cost 关于加成MORE ON MARK-UPS因此，以上例子中的利润为每单品1元。那么，毛利润通常是指出售单品获得的收益减去成本；而毛利率是通过利润额（售价3元和成本2元之间的差价）除以售价计算得出。计算公式为：Therefore, the profit margin in the previous example i

50、s $1 per unitConsequently, while the gross margin is usually thought of as revenue minus the cost of goods sold, the gross margin percent is the percentage of the selling price accounted for by the profit marginGross margin percent is calculated as the profit margin (difference in the selling price

51、of $3 and the total cost of $2 divided by the selling price. The formula for this is：毛利率(售价总成本÷售价(3元2元÷3元33Gross Margin Percent(Selling PriceTotal Cost÷Selling Price($3$2÷$333 关于加成MORE ON MARK-UPS同样，加成可以用售价3元÷成本价2元1.50，也就是50%的加成。如果你知道成本，并想要加成50%，那么，仅简单的把两者相乘，得出售价（2元×1.5

52、0=3元）。如果你知道成本，并预计如果该商品被定价为2.50元，销售速度会较快，你想要算出加成，那么，新拟定的售价（2.5元）除以成本价（2.00元），得出1.25或25%的加成。每个商品的利润为50分，毛利率为20% （零售价-成本价）÷零售价。Mark -up on the same would be selling price $3÷cost price$21.50；that is, a mark-up of 50%If you know the cost and want a mark-up of 50，simply multiply the two to give

53、 you the retail price ($2×150$3If you know the cost , and want to figure out your mark-up if you estimate that the item would sell much faster if it was priced at$2.50，divide the new proposed selling price ($2.50 by the cost price ($200 ，which gives 1.25 or 25% mark-up The profit per item is 50

54、and the GP margin is 20(retailcost ÷retail 关于加成MORE ON MARK-UPS如果已经确定想要的毛利润水平，计算毛利润的公式可以做适当修改后重新计算售价。假设想要的毛利润百分比为30%，计算售价的公式为：If a desired level of gross margin is known, the formula for gross margin can be modified to calculate the selling priceUsing a desired percentage gross marginin this ca

55、se, 30the formula for calculating the selling price is ：售价总成本÷（1毛利润）2元÷0.702.85元Selling PriceTotal Cost÷（1Gross Margin）$2÷0.70 $2.85关于加成MORE ON MARK-UPS虽然两个例子中使用的售价都是3元，总成本都是2元，但是很明显，这里毛利率30%与之前计算得出的加成25%不一样。加成和毛利率通常用于计算和评估售价，但是两者之间不能相互转换，因为它们的定义和计算方法不一样。在这些举例中，值得注意的是，如果采购员仅仅关注完成

56、她的利润率，比如30%，那么危机就在于她可能很满足于以2.85元的价格售出商品。但是，根据上面提到的内容，如果市场能接受更高的售价，比如3元为可接受价格；那么毋庸置疑，每售出一个单品，该采购员就损失了15分钱。最好常评估商品价格，制定你认为最合理的售价，再计算零售成本。It is clear that the gross margin of 30is different from the mark-up calculated earlier(25% ，although both examples used a selling price of$3 and a total cost of $2M

57、ark -up and gross margins are often used in calculating and evaluating selling pricesHowever , they should not be used interchangeably for they are defined and calculated differentlyWhat is noteworthy in these examples is that if the buyer only focuses on achieving her margin，say 30，then the danger

58、is that she may be happy enough to sell the items at $2.85But , as mentioned earlier, if the market can take more, and$3 is just as acceptable, then without thinking, the buyer has lost a potential 15 each time this item is sold It is always best to evaluate the item, determine what you think it can sell for , then calculate the cost to retail 关于加成MORE ON MARK-UPS计算说明 CALCULATION CLARIFICATION加成：成本价格的百分比，加在成本价上得出最终销售价格。A mark-up is the percentage of the cost price which is ad