TAILIEUCHUNG - THEME: INVENTORY ESTIMATION TECHNIQUES

As companies refocus their attention on growth, many find they are held back by the very thing that should be propelling them forward: their sales force. For too many organizations, this critical function is hampered by ineffective sales people and with the expensive drag of turnover. It’s a problem that has held the attention of executives for many years—but one that also has gone largely unsolved. The challenge has been creating a model that establishes what makes some people better at sales than others—and then supports the replication of those characteristics across the entire sales force. While many. | THEME INVENTORY ESTIMATION TECHNIQUES By John W. Day MBA ACCOUNTING TERMS Retail Method Terminology Original Sales Price - The retail price at which goods are originally offered for sale. Markup - The difference between the cost of the good and the original sales price. Additional Markup - Any price increase above the original sales price. Markup Cancellation - A reduction of the sales price following an additional markup. A markup cancellation cannot reduce the sales price below the original sales price. Net Markup - The difference between additional markups and markup cancellations. It s the net increase in the sales price of goods above the original sales price. Markdown - Any reduction in price below the original sales price. Markdown Cancellation - Any increase in the sales price following a markdown. A markdown cancellation cannot increase the sales price above the original sales price. If it did it would be an additional markup. Net Markdown - The difference between markdowns and markdown cancellations. In other words it s the net decrease in the price of goods below the original sales price. FEATURE ARTICLE Retail Method Revisited After reviewing the academic version of the retail method for valuing ending inventory I realized that I probably oversimplified my explanation in article theme Cost of Goods Sold. In the question How Often Must I Take A Physical Inventory Count I gave an example of a small retail store that sold T-shirts. The gist of the article was that if you don t want to be bothered with actually physically counting inventory each month estimate your cost of goods sold. I suggested that if the average cost of goods sold is consistent based on past history simply apply that percentage to sales to find the estimate. For instance Sales 1 000 Average cost of goods sold x 63 Estimated cost of goods sold 630 At the end of the year when a physical count is performed adjust cost of goods sold up or down to reflect the true inventory count Copyright .

• Marketing - Bán hàng
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• largely contributed
• reduction of prevalence
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• Cardiac disease
• Pulmonary arterial pressure
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• Pulmonary hypertension
• BMC Pulmonary Medicine
• Pulmonary fibrosis
• Symptom prevalence
• Interstitial lung disease
• Idiopathic pulmonary fibrosis
• Mycobacterium tuberculosis
• Acid fast bacilli
• Pulmonary tuberculosis
• Smear microscopy
• Chronic obstructive pulmonary disease
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• Primary care physicians
• Oxygen therapy
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