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烽雅精英企顾司(超市人)执行副总裁唐韶娟,最近在一次公开课上阐述了她对超市盈利模式的看法。她认为超市目前主要有三种盈利模式,即分别获取商品毛利、商业毛利和财务毛利的模式。获取商品毛利,就是赚取商品销售差价;获取商业毛利,主要指收取通道费用;获取财务毛利则更为复杂和精细,一般的做法是利用“周转天数和账期天数之差”来赢得现金流的财务收益,但更精细的财务收益来自:财务部门、采购和营运部门对细节财务指标的控制。因此,超市人特别为我们提供一篇启发性文章,供大家参考。
Tang Shaojuan, executive vice president of Feng Ya Elite Business Consulting (Supermarket Man), recently presented her thoughts on the supermarket profit model in an open class. She believes that the supermarket currently has three main profit model, namely, access to merchandise gross profit, commercial gross profit and financial gross profit model. To obtain the gross profit of a commodity is to earn the sales price of the commodity; to obtain the commercial gross profit, mainly refers to the toll fee; to obtain the financial gross profit is more complicated and sophisticated. The common practice is to win with the “difference between turnover days and account days” The financial benefits of cash flow but the finer financial benefits come from the control of financial details by the finance department, purchasing and operations. Therefore, supermarkets especially provide us with an inspirational article for your reference.