Retail Dalam Angka: Kumpulan Formula

Retail Business
Mostly used by the retail employee, sales manager, buyer, and other related individuals. Widely used to evaluate current inventory status, purchasing plans, sales analysis, markup and mark-down prices, etc.

  1. Acid Test / Quick Ratio / Liquid Ratio 
    • mengukur kemampuan perusahaan untuk menggunakan asetnya sesegera mungkin, atau keberadaan aset yang paling mudah diuangkan.
    • Umumnya ratio perbandingannya 1:1 or better.
    • Acid Test Ratio = (Current Assets - Inventory) / Current Liabilities
  1. Basic retailing Formula
    • Retail Price = Cost of Goods + Markup
  2. Average Inventory
    • Digunakan untuk menghitung Inventory Turn rate dan GMROI
    • Average Inventory (Month) = (Beginning of Month Inventory + End of Month Inventory) / 2
  3. Break-Even Analysis
    • BEP of product is when Total Revenue Received = Total Cost of the product
    • Break-Even ($) = Fixed Costs / Gross Margin Percentage
  4. Contribution Margin
    • merupakan marginal profit per unit sale
    • fraksi sales yang berkontribusi pada offset of fixed cost
    • Contribution Margin = Total Sales - Variable Costs
  1. Cost of Good Sold (COGS)
    • Biaya yang dipakai langsung untuk produksi produk (biaya material, pegawai, operational, listrik, air)
    • Belum termasuk distribution cost dan sales force cost
    • Muncul di income statement dan dapat digunakan untuk menentukan gross margin (Revenue - COGS = Gross Margin)
    • COGS = Beginning Inventory + Purchases - Ending Inventory
  1. Gross Margin
    • Gross Margin = Total Sales - Cost of Goods
  2. Gross Margin Return Of Investment (GMROI)
    • GMROI = Gross Margin / Average Inventory Cost
  1. Initial Markup Percentage (%)
    • Markup harga yg bertujuan untuk dapat meng-cover cost of all item, incidental expenses, dan untuk mendapatkan reasonable profit) 
    • Metode konvensional adalah dengan melipatgandakan biaya produksi (2x COGS)
    • Initial Markup = (Operating Expenses + Price Reductions + Profit) / (Forecast Net Sales + Price Reductions)
  2. Inventory Turnover / Inventory Turns / Stock Turns
    • menyatakan berapa kali inventory terjual atau terpakai dalam satu periode (misal 1 tahun)
    • Inventory Turnover = COGS / average inventory
    • Inventory Turnover = Net Sales / Average Retail Stock
  1. Maintained Markup
    • Maintained Markup ($) = (Original Retail - Reductions) - COGS
    • Maintained Markup (%) = Maintained Markup ($) / Net Sales Amount
  2. Margin Percentage (%)
    • Margin % = (Retail Price - COGS) / Retail Price
  1. Markup (Keuntungan yg ingin dicapai)
    • Merupakan selisih dari Selling Price dan Cost of Goods 
    • Markup ($) = Retail Price - Cost
    • Markup (%) = Markup Amount / retail Price
    • Bertujuan untuk mendapatkan / menciptakan profit
  2. Net Sales
    • merupakan Operating Revenue yang diperoleh ketika produk terjual
    • dalam income statement langsung dicantumkan sebagai Sales atau Net Sales
    • Sales dikatakan terjadi jika product sudah delivered dan pembayaran sudah masuk ke rekening perusahaan. Jika tidak maka dikatakan sebagai "Outstanding Orders".
    • Net Sales = Gross Sales - Returns & Allowances


  1. Open To Buy
    • Dollar Amount Budgeted for Inventory Purchases for a specific time period
    • OTB (retail) = Planned Sales + Planned Markdowns + (Planned End of Month Inventory - Planned Beginning of Month Inventory)
  2. Percentage Increase / Decrease
    • Percent Increase or Decrease = Difference between 2 figures / Previous Figure
  3. Reductions
    • Reductions = Markdowns + Employee Discounts + Customer Discounts + Stock Shortages
  4. Sales per Square Foot
    • Merupakan standar  / pengukuran primer untuk sebuah kesuksesan toko
    • Sales per Square Foot = Total Net Sales / Square Feet of Selling Space
  5. Sell - Through Rate
    • Sell Through (%) = Unit Sold / Unit Received
  6. Stock to Sales Ratio
    • Stock to Sales Ratio = Beginning of Month Stock / Sales for the month

Retailer
Detailed formulas can be found at here

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