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Mathematics for retail buying

Author: Tepper, Bette K. Publisher: Fairchild, 2002.Edition: Revised and 5th ed.Language: EnglishDescription: 332 p. ; 28 cm.ISBN: 1563672936Type of document: BookBibliography/Index: Includes bibliographical references and index and glossary
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Book Asia Campus
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Print HF5429 .T47 2002
(Browse shelf)
900096276
Available 900096276
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Includes bibliographical references and index and glossary

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List of Figures Mathematics for retail buying Preface Introduction ix xi xix MERCHANDISING FOR A PROFIT Objectives and Key Terms I. Defining the Basic Profit Factors A. Elements of Each Basic Profit Factor B. The Relationships Among the Basic Profit Factors Practice Problems 11. Profit and Loss Statements A. Skeletal Profit and Loss Statements B. Final Profit and Loss Statements Practice Problems 111. How to Increase Profits Practice Problems for Review Case Study 1:Controlling Expenses Case Study 2: Analysis of Profit and Loss Statements Case Study 3: Merchandising for a Profit Spreadsheet Analysis Unit 11 RETAIL PRICING AND REPRICING OF MERCHANDISE Objectives and Key Terms I. Retail Pricing A. The Structuring of Price Lines B. Setting Individual Retail Prices and/or Price Lines C. Advantages of Price Lining D. Price Line Reports E. Basic Pricing Factors and How They Relate to Each Other Practice Problems 11. Markup A. Basic Markup Equations B. Markup Calculations Used in Buying Decisions Practice Problems 111. Repricing of Merchandise A. Markdowns B. Employee Discounts C. Additional Markup D. Markup Cancellation E. Price Change Procedures F, The Relationship of Repricing to Profit Practice Problems Practice Problems for Review Case Study 1: Pricing in Merchandising Case Study 2: The Justification of the Pricing Strategy unit III % THE RELATIONSHIP OF MARKUP TO PROFIT Objectives and Key Terms I. W e s of Markup A. Initial Markup B. Cumulative Markup C. Maintained Markup Practice Problems 11. Averaging or Balancing Markup A. Averaging Costs When Retail and MU% Are Known B. Averaging Retail(s) When Costs and MU% Are Known C. Averaging MU% When Retail and Planned MU% Are Known Practice Problems 111. Limitations of the Markup Percentage as a Guide to Profits Practice Problems for Review Case Study 1: Targeting Gross Profit Case Study 2: Assuring Favorable Gross Margins Spreadsheet Analysis: Balancing of Markup Unit Ill THE RETAIL METHOD OF INVENTORY Objectives and Key Terms I. Explanation of the Retail Method of Inventory 11. General Procedures for Implementing the Retail Method of Inventory A. Finding an Opening Book Inventory Figure R. Maintaining a Perpetual Book Inventory Figure C. Forms Used in the Retail Method of Inventory Practice Problems 111. Shortages and Overages A. Causes of Shortages and Overages B. Calculating Shortages and Overages Practice Problems 160 160 160 164 173 l. A Evaluation of the V n Retail Method of Inventory 185 A. Thg Advantages of the 185 Retail Method of Inventory B. The Limitations of the 185 Retail Method of Inventory C. Finding the Cost of Goods Sold and the Gross Margin with the Retail Method of Inventory Valuation 185 D. The Relationship of Profit to Inventory Valuation in the Retail Method of Inventory Practice Problems for Review Case Study 1: Retail Method of Inventory Case Study 2: Controlling Shortages unit v DOLLAR PLANNING AND CONTROL Objectives and Key Ter-ms I. Six-Month Seasonal Dollar Merchandise Plan A. The Procedure of Dollar Planning by Element Practice Problems 1 . Open-to-Buy Control 1 A. Calculating Retail Open-to-Buy at the Beginning of a Month B. Calculating Retail Open-to-Buy During the Month Practice Problems Practice Problems for Review Case Study 1: Open-to-Buy Case Study 2: Planning for Effective Buying Spreadsheet Analysis: Dollar Planning and Control W If1 T INVOICE MATHEMATICS: TERMS OF SALE Objectives and Key Terms I. Terms of Sale A. Different Types of Discounts B. Net Terms Practice Problems 1. 1 Dating A. Different Types of Dating B. Net Payment Dates Practice Problems 11 1. Anticipation n Loading ! V. Shipping Terms Practice Problems Practice Problems for Review Case Study 1:Terms of Sale Case Study 2: Resources Influenced by Terms of Sale Glossary Selected Answers Reference Readings Index

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