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1、Margin Train,South,Margin Define 毛利的定义,Gross Margin商品销售毛利,Commercial Margin 商业毛利,SR,SR,Gross Margin=Net Sales-Cost of sales商品毛利=未税营业额-销售成本Cost of sales=Opening balance+Curren month purchase-Closs balance销售成本=期初库存+本期购进-期末存货,Margin Formula,Commercial Margin=Gross margin+RB&Billback商业毛利=商品毛利+RB+FEES+DM
2、+TG,Gross Margin Assortment 商品毛利的种类,P4 Gross Margin P4系统毛利,InventoryGross Margin 实际盘点毛利,SR,SR,Gross Margin=Net Sales-Purchase-Breakage+Free goods+/-Inventory adjust+/-Cycle count+DD-Unknow loss+/-Decote varianceP4系统商品毛利=未税营业额-销售成本-报损金额+赠品+/-月末盘点调整+/-周期盘点调整+折扣-未知损耗+/-Decote的增减金额,P4 Gross Margin Formu
3、la,1,Please maintenance promotion item price in P4 system on time 促销单品价格须及时维护进系统2,Only 11&12dept have DD折扣只有11和12部门才有3,Non food have Decote 非食品处才有Decote,特别注意,SR,Inventory Gross Margin Formula,1,Non food have Decote 非食品处才有Decote,特别注意,Gross Margin=Net Sales-Cost of sales+/-Decote商品毛利=未税营业额-销售成本+/-Deco
4、teCost of sales=Opening balance+Curren month purchase-Closs balance销售成本=期初库存+本期购进-期末存货,SR,1，Inventory gross margin follow monthly inventory result 盘点商品毛利是根据月末实际盘点结果来计算 P4 margin is follow daily margin P4系统商品毛利是根据每天的商品毛利累积2,P4 margin purchasing price follow daily purchase price Inventory purchase pri
5、ce follow last time receiving purchase priceP4毛利进价按每次进货价格计算，盘点毛利进价按最后一次收货价格计算,Difference P4&Inventory Margin,SR,3，Inventory Margin be taken only in June&December,other months use P4 margin只有在6月和12月才采用盘点毛利，其余月份采用P4毛利,Difference P4&Inventory Margin,4,Fresh division gross margin only take inventory mar
6、gin 生鲜处的毛利采用月末盘点毛利,SZ JV,Decote,2,Bazzar&Appliances decote provided by HO,Textile decote calculate by store日用百货和家电的decote由总部提供，纺织品处的decote由店IT和纺织品处计算,1,Only Non food have Decote 只有非食品处才有Decote(存货跌价准备）,SR,1，Please maintenance promotion item price in P4 system on time 促销单品价格须及时维护进系统2,Free goods have t
7、o be key in P4 by RY赠品须通过收货课及时输入系统3,Breakage have to be key in P4 after checked by Security 损耗金额经保安部核准后须及时输入系统4,Cycle count result must correct 周期盘点的结果必须准确5,Consignment item have to order,maintenance in P4 寄售单品须及时补下定单，维护进系统,P4 Margin Control Points,SR,1，Please take care last receiving purchase price
8、 before inventory盘点前，检查单品进价是否为最后一次收货价格2,Print out”inventory list by item code”after inventory 盘点结束后，打印“盘点清单”，按单品号码检查盘点结果3,Consignment item have to order,maintenance in P4 寄售单品须及时补下定单，维护进系统4,Outside goods must be take inventory 外修商品须参加盘点5，Free goods have to be key in P4 before inventory赠品必须在盘点前入系统,Inventory Gross Margin Control Points,SR,ITEM TAX RATE,SR,20000000Adjustment By Manual,3,Luck draw goods as gift to customer,2,Goods transfer cross JV,1,Goods transfer between stores at same JV,6,Difference between INYR&RNYD,5,Lunch box,4,Store purchasing,SR,Net Purchase Form,
