家乐福存货跌价损失准备.ppt

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1、Decote 存货跌价损失准备,STORY OF JACK Jack的故事,WHO IS JACK?谁是 杰克？,Jack opens a store to sell television.He thinks it is easy,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。,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

2、 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 卖给顾客的不含税售价是￥1，200,In 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%,SECOND MONTH 第二个月,In the next month,a kind of Digital TV appeared in market,

3、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 1,100 in 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,margin rate 毛利率=1,000/11,00=9.09%

4、,THIRD 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 He drops his TV at net price of$800,他不得不把售价降低至每台￥800 and he sells all the 30 sets.他把库存的 30 台全部卖掉

5、了Margin 毛利=30*(800 1,000)=-6,000;Margin rate 毛利率=-6,000/24,000=-25%.,GROSS MARGIN TREND 毛利曲线,When Jack reviewed the result of the 3 months,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%,CONCERN OF JACK,Jack thinks there must be some problem

6、 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 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？,Analysis 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$1,0

7、00 already devalued,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 considerati

8、on of 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,Margin recalculation aft

9、er DECOTE-1st month,Decote 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 total 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)=

10、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%=4,000,Original 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=11.11%,Jack accrued Decote in the stock in the end of 1st month,in the second month,he

11、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 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=$4,000Gross Margin%毛

12、利率=$4,000/$40,000=10%,Margin recalculation after DECOTE-2nd month第二个月的毛利计算,Third 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,GROSS MARGIN COMPARISON 两种毛利计算的比较,IMPRORTANCE OF DECOTE

13、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。,Decote P

14、olicy存货跌价损失准备 政策,Decote Methodology存货跌价损失准备的计算方法,Decote is based on stock age only,whatever items are stopped or not存货跌价损失准备的计算是根据存货的帐龄，不管存货是否终止。,General rule 总原则,General rules 总原则,1.Stock age is calculated by month(month of creation=0)存货帐龄是按月计算2.If stock age=3 months,it has been put in the 1st tier

15、.当存货帐龄等于3个月时，开始计算存货跌价损失准备3.Calculation is done according to the stock on 25th of each month 存货跌价损失准备的计算是根据每月25日的存货余额4.Consignment have no Decote provision;(Carrefour NSA+typology)代销商品不计算存货跌价损失准备5.Seasonal items,to postpone 3 months to begin the Decote;季节性单品 推迟3个月开始计算存货跌价损失准备6.Returnable Items have n

16、o Decote provision;可以退货的存货不计算存货跌价损失准备7.Stock age is defined according to last receiving date;存货的帐龄计算是根据最后一次收货日期确定,Appliance Decote Policy(Group/China)家电处存货跌价损失准备 政策,Decote ratios have been defined by the Group according to subfamily and stock age 存货跌价损失准备的比率是总部根据单品的小分类和帐龄定义的。2.If stock age or=to 3 m

17、onths,decote ratios are only applied to 1 sample item(active or stop)如果存货帐龄小于或等于3个月，单品1个样品开始按照存货跌价损失准备的比率计提3.Decote ratios are not applied to returnable items(returnable supplier list is provided by Appliance Division)可以退货的存货不参加计算，可以退货的商品供应商由家电商品部提供,Sample of rates by subfamily and stock age for App

18、liance 存货跌价损失准备计提比率样表,Textile Decote Policy(Group/China)纺织处存货跌价损失准备 政策,1.Decote ratios have been defined by the Group according to subfamily and stock age存货跌价损失准备的比率是总部根据单品的小分类和帐龄定义的。2.Decote ratios are applied to First Price and Carrefour items only(active or stop)according to their stock age.All o

19、ther items are considered as returnable.棒产品和家乐福品牌产品根据存货帐龄计提存货跌价损失准备；其他单品都是可以退货商品，不计提存货跌价损失准备3.First Price and Carrefour Products items are identified according to NSA+typology.棒产品和家乐福产品的定义根据 NSA+的品类管理,Sample of rates by subfamily and stock age for Textile存货跌价损失准备计提比率样表,Bazaar Decote Policy(Group/Chi

20、na)百货处存货跌价损失准备 政策,Decote ratios have been defined by the Group according to subfamily and stock age存货跌价损失准备的比率是总部根据单品的小分类和帐龄定义的。2.Decote ratios are applied to all items(active&stop)according to their stock age.所有单品都根据存货帐龄来计提存货跌价损失准备，不管这些单品是否是中止单品,Sample of rates by subfamily and stock age for Bazaar

21、存货跌价损失准备计提比率样表,Conclusion on decote 结论:,1.Decote is calculated according to group policy and will take from your Gross Margin,the reason to take is because the stock of your store devalued,nothing to do with head office give you money or take your money!存货跌价损失准备的计提是公司的一项政策。减少毛利，因为没有销售出去的库存已经贬值。它不是总部

22、财务给钱或者拿钱。,2.The decote made NEVER comes back,because the new market purchase price is lower compare to several month before,the decote made in previous month margin,its due to your clearance of the stock,your margin increased,its not gifts from heaven!存货跌价损失 不会弥补收益，因为现在的进价相比前几个月的进价已经降价，存货跌价损失准备的计提影响

23、毛利。而由于清理销售掉这些存货，毛利的增加是前几个月存货跌价损失的计提，它不是免费赠品。,The calculation of decote is done by BDDin P4 system,and each MD will provide thedetail list of seasonal,First price,consignment and returnable items.全国的存货跌价损失准备由总部业务发展部计算 商品部提供季节性单品，棒产品和代销商品，以及可以退货的单品清单,Decote Centralized Calculation Method存货跌价损失准备集中计算管理

24、方法,P4 系统System,Stock Balance by itemend of month每月存货清单,Data Extraction 数据导出,Stock Aging Analysis分析存货账龄Group Standard(Last Receiving Date),Calculation SheetStock A 1 monthX10%Stock B 2 MonthX20%Stock C 3 monthX30%Stock D 4 monthX40%,Stock Value Decote(N-1)Month上月存货跌价损失准备,Calculation Flow 计算流程,Margin

25、Impact 毛利影响,Stock Value Decote(N)Month本月存货跌价损失准备,DifferenceBetween N and N-1两月之间的差异,Margin Impact毛利影响,NN-1Margin decrease by当月大于上月N-(N-1)毛利下降NN-1Margin increase by(N-1)-N当月小于上月毛利增加,How can I Improve my Gross Margin?如何提高毛利水平How I can use my decote tool to control gross margin?如何在存货跌价损失准备方面控制毛利,-Manag

26、e Your Slowmoving items!管理 销售很差的单品-Manage Your Active Items!管理 活跃单品 Manage Your Stock!管理 好库存,旧的不去，新的不来。(Chinese Saying,“If the old doesnt go,the new doesnt come.”),If you dont sell the slowmovings，you have no space for the new items.如果不销售掉滞销商品，没有地方存放新品The customer wants the new items，High turnover with new items!顾客需要新品，新品德销售很好No price war with new products.Still high SP!High GM!新品没有价格竞争，可以有高的售价和高毛利,Stop the items to be Slow Moving!Sold out the items within 3 months especially for stop items and seasonal items;在滞销单品计提存货跌价损失准备之前，把这些单品在3 个月内销售完，特别是季节性终止单品。,