Types of Locations Isolated Store Unplanned Business District Planned Shopping Center

Profit Planning Profit Loss (Income Statement) Net Sales Cost of Goods Sold (COGS) Gross Profit (Margin) Operating Expenses Net Profit Before Taxes

Advantages of Merchandising Oriented Philosophy Smooth chain of command Expertise Responsibility and Authority Clear Buyer Involved with Display Reduced costs Buyer Closer to Consumers

To Describe Major Aspects of Financial Merchandise Planning and Management To Explain the cost and retail methods of Accounting To Examine alternative methods of Inventory Control To Integrate Dollar and Unit Merchandising Control Concepts

To Show Examine The concept of Retail Image To Describe How A Retail Store Image Is Related To Describe Ways of Encouraging Customers To Spend More Time Shopping To Consider Impact of Community Relations

Planning Procedures and opportunity Analysis Overall Direction and goals Top-Down Plans Bottom-Up Plans Enactment Sales Opportunity Grid

1.信息社会 2、信息产业 3.信息经济和信息经济学 4、信息文化 5、信息法律 6、信息职业

Income statement SALES EXPENSES PROFIT

Financial forecasting 1) Project sales revenues and expenses

Chapter 6: Objectives Inflation and rates of return How to measure risk (variance, standard deviation, beta) How to reduce risk (diversification) How to price risk (Security market line, CAPM)