Manajemen Ritel 5
Manajemen Ritel 5
Pertemuan ke-5
Sumber :
http://staffnew.uny.ac.id/upload/132319413/pendidikan/MODUL+RETAIL+BAGIAN+5+-
+STRATEGI+KEUANGAN+RETAIL.pdf
STRATEGI KEUANGAN
PADA BISNIS ECERAN
PERTANYAAN:
Maka:
4
Model Profit Margin
5
Net Sales
-
Gross Margin
Cost of Goods
Sold (Harga
Pokok
Penjualan) Net Profit
Before Tax
-
Net Profit
- After Tax
Operating
Expenses Net Profit
+ Total : Margin
Taxes
Expenses
Interest
Net Sales
Expenses
Model Asset Turnover
6
Cash
+
Accounts
Receivable Total Current Net Sales
Assets
+
: Asset
Merchandise
+ Turnover
inventory
+ Total Assets
Other current Fixed
assets Assets
Model Strategic Profit
7
Net Sales
- Gross Margin
Cost of
Goods
Sold Net Profit
(HPP)
Before Tax
-
Net Profit
After Tax
Operating -
Expenses Net Profit
: Margin
+ Total Taxes
Interest Expenses Net Sales
Expenses
X ROA
Cash
+
Accounts
Receivable Total Current Net Sales
Assets
+
Asset
Merchandise : Turnover
inventory +
Total Assets
+
Fixed
Other current
Assets
assets
Contoh: NERACA 2 PERUSAHAAN ECERAN
TAHUN 2010 (DALAM Rp. 000)