TAILIEUCHUNG - The Fast Forward MBA in Finance_13

Tham khảo tài liệu 'the fast forward mba in finance_13', kinh doanh - tiếp thị, quản trị kinh doanh phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | END TOPICS see Figure again . The total of sales returns is very important control information. On the other hand in external income statements only the amount of net sales revenue gross sales revenue less sales returns and all other sales revenue negatives is reported. Lost sales due to temporary stock-outs zero inventory situations are important for managers to know about. Such nonsales are not recorded in the accounting system. No sales transaction takes place so there is nothing to record in the sales revenue account. However missed sales opportunities should be captured and kept track of in some manner and the amount of these lost sales should be reported to managers even though no sales actually took place. Managers need a measure of how much additional contribution margin could have been earned on these lost sales. Customers may be willing to back-order products or sales may be made for future delivery when customers do not need immediate delivery these are called sales backlogs. Information about sales backlogs should be reported to managers but not as sales revenue of course. If a customer refuses to backorder or will not wait for future delivery the sale may be lost. As a practical matter it is difficult to keep track of lost sales. The manager may have to rely on other sources of information such as complaints from customers and the company s sales force. Key Sales Ratios Many retailers keep an eye on measures such as sales revenue per employee and sales revenue per square foot of retail space. Most retailers have general rules 300 to 400 sales per square foot of retail space 250 000 sales per employee etc. . These amounts vary widely from industry to industry. Trade associations collect data from their members and pub- lish industry averages. Retailers can compare their performances against local and regional competition and against national averages. Hotels and motels carefully watch their occupancy rates which is an example of a useful ratio to .

TỪ KHÓA LIÊN QUAN
TAILIEUCHUNG - Chia sẻ tài liệu không giới hạn
Địa chỉ : 444 Hoang Hoa Tham, Hanoi, Viet Nam
Website : tailieuchung.com
Email : tailieuchung20@gmail.com
Tailieuchung.com là thư viện tài liệu trực tuyến, nơi chia sẽ trao đổi hàng triệu tài liệu như luận văn đồ án, sách, giáo trình, đề thi.
Chúng tôi không chịu trách nhiệm liên quan đến các vấn đề bản quyền nội dung tài liệu được thành viên tự nguyện đăng tải lên, nếu phát hiện thấy tài liệu xấu hoặc tài liệu có bản quyền xin hãy email cho chúng tôi.
Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.