Bài giảng Marketing - Appendix B: Financial aspects of marketing
THE CAPLOW COMPANY THE OPERATING STATEMENT Operating Statement (Income Statement or Profit-and-Loss Statement Sales Elements Gross Sales Allowances Returns Net Sales
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Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.THE CAPLOW COMPANYTHE OPERATING STATEMENTPicture Frame Retail StoreUnderstand How Accounting, Finance, and Marketing Relate to Each OtherAppB-*FIGURE B-1 The Caplow Company operating statementAppB-*THE CAPLOW COMPANYTHE OPERATING STATEMENTOperating Statement (Income Statement or Profit-and-Loss StatementSales ElementsGross SalesReturnsAllowancesNet SalesAppB-*THE CAPLOW COMPANYTHE OPERATING STATEMENTCost ElementsCost of Goods Sold InventoryPurchase Discounts Direct LaborGross Margin (Gross Profit)AppB-*THE CAPLOW COMPANYTHE OPERATING STATEMENTCost ElementsSelling ExpensesAdministrative ExpensesGeneral ExpensesProfit ElementAppB-*THE CAPLOW COMPANYGENERAL OPERATING RATIOSExpense-to-Sales RatiosAppB-*FIGURE B-2 How to calculate various ratios useful in setting a priceAppB-*THE CAPLOW COMPANYPRICING RATIOSMarkup Markdown AppB-*THE CAPLOW COMPANYPRICING RATIOSStockturn Rate (Stockturns) AppB-*THE CAPLOW COMPANYPRICING RATIOSReturn on Investment (ROI) AppB-*
