Guthrie’s Measures of Product Profitability on Product Line BA 315/4700 MARKETING MANAGEMENT.

Slides:



Advertisements
Similar presentations
Market-Based Management and Financial Performance Chapter Sixteen M arket-Based Management, 4th edition.
Advertisements

GET RICH QUICK CO. Financial Statement Ratio Analysis: Profitability Long-Term Financial Position Short-Term Financial Position.
Ratio Analysis Division A, Division B, Division C, and Consolidated.
Retailing Chapter 13 with Duane Weaver. RETAILING (defined) …consists of the activities involved in selling goods and services to ultimate (end) consumers.
Key Issues 3 ways to increase the value of money Asset turnover model
Profitability Analysis CONTRIBUTION MARGIN (COST VOLUME PROFIT) CHAPTER 6 marketing costs money BA 315- MARKETING MANAGEMENT (L.P. CHEW)
Finance/Accounting Functional Review. The Finance/Accounting Functions Defined Investment Decision The Allocation and Reallocation of Capital and Resources.
Performance Evaluation and the Balanced Scorecard
Department of Applied Economics and Management Cornell University Ithaca, NY Dr. Wen-fei Uva Senior Extension Associate What is Your Profitability?
Chapter 18: Measuring and increasing profit. Profit vs. Profitability Profit – the difference between the income of a business and its total costs. Profit.
Formulas to Know: Average Inventory Month 1 + Month 2 + Month 3 Number of months.
Historical Performance Analysis Analysts:. 3-Year Compound Average Growth Rates.
Calculating Financial Ratios. Lesson Goals: Learn ratio analysis Calculate key ratios Calculating Financial Ratios.
Dylan Chisholm ( ) R.D. Chisholm ( ) Molly MacDonald ( )
Financial Performance and the Strategic Profit Model Benchmarking Chain Store Age’s Top 100.
McGraw-Hill/Irwin Retailing Management, 6/e Copyright © 2007 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 6 Financial Strategy.
Financial Control in Restaurants Overview □This presentation gives information about the financial management of restaurants Goal □To learn how to manage.
Chapter 18-1 LO 5 Identify and compute ratios used in analyzing a firm’s liquidity, profitability, and solvency. Ratio Analysis Illustration.
MA 陳朝宏 ASIA CEMENT CORPORATION ( ACC 1102 ).
Ratio Analysis FWhy Conduct Ratio Analysis?  FRatios Are Used To Evaluate:  FClassifications of Ratios:
HED 460 Inventory Initial inventory Units on shelf at beginning of season (1,919)
Inventory –Initial inventory Units on shelf at beginning of season (1,919)
$100 $200 $300 $400 $500 $100 $200 $300 $400 $500 $100 $200 $300 $400 $500 $100 $200 $300 $400 $500 $100 $200 $300 $400 $500 $100 $200 $300.
2007 Ryko Annual Sales Meeting 2007 Ryko Annual Sales Meeting Conveyor Sales The Next Wave! 2007 Ryko Annual Sales Meeting 2007 Ryko Annual Sales Meeting.
Aggregate & Component Productivity Measures Presented by: Derek Leslie Chris Rice Karl Schaub.
Sales Analysis Example
Performance Evaluation Return on Investment EBIT / Operating Assets Problems with formula EBIT Why not net income? Operating Assets Book value versus fair.
Chapter 2 Financial Ratio Analysis. 2-2 Example 2.1 Problem  Rylan Enterprises has 5 million shares outstanding.  The market price per share is $22.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 17-2 Calculating Earnings Performance and Efficiency Analysis.
Ratios and Accounting A 1 to 1 training course (get it!)
Geometry 9-6 Geometric Probability. Example Find the probability that a point chosen randomly in the rectangle will be: Inside the square. 20 ft 10 ft.
CHAPTER 12 EVALUATING RETAIL PRODUCT MANAGEMENT PERFORMANCE.
Chapter 2 Retail Strategic Planning and Operations Management Retailing, 6 th Edition. Copyright ©2008 by South-Western, a division of Thomson Learning.
Situational Analysis Team A1 Project March 11, 2006 Kerrie Cox Adrienne P. Love Jeff Koda Garland Collier Jim Clifton.
Worktext p. 181 Worktext p ___ units × ___ units = ___ square units 1 6 units
Key West Productions Ratio Analysis Kevin Kokoszka.
Standard Grade Unit 2.2 How do Businesses Grow?. Expanding The Business When a business finds it has established its product, it will need to cope with.
Aim: Area: Rectangle & Square Course: Applied Geo. Do Now: Aim: How do we solve area problems involving squares and rectangles?
Kristen Adams Erika Espinoza Freshtah Hamidi Latisha Jones.
DENVER MANUFACTURING CORPORATION RATIO ANALYSIS. DIVISION A STRENGTHS WEAKNESSES Financial Statements  Current Ratio of 2.67  Quick Ratio of 1.59 
Chapter 4 Inter-Company Evaluation of Financial Statements Copyright © Houghton Mifflin Company. All rights reserved.
BTCL PERFORMANCE SEPT How we do Business Assets Customer Revenue Net Profit Returns Re- Invest.
Market Planning Standard 2. Situational Analysis The situation analysis is the foundation of the strategic planning process. The situation analysis includes.
Key West Productions Ratio Analysis. Ratios Division A Division B Division C Entire Corporation A) Current Ratio B) Quick Ratio
Key West Productions Ratio Analysis Steve Santora 18 April 2003 DIT 1006.
Ratio Analysis DDDD iiii vvvv iiii ssss iiii oooo nnnn A A A A % 6% 13% 22% Current Ratio Quick Ratio Debt to Asset Ratio Return.
Statement of Company Ratios. Current Ratio is good at about 2:1. Quick Ratio is good at about 1:1. Debt to Asset Ratio is better when it’s lower. When.
Presented By: Ann Hempfling Conclusion and 08 Sierra Kollar-Lane Investment Utilization Bob Kasai Intro Ryan Wein Overall Performance Yi-Tai Lee Test of.
GUTHRIE’S BY MILDRED MONTGOMERY. INVENTORY TURN0VER SALES/AVERAGE VALUE OF INVENTORY.
Calculation Summary Card Calculating Shopper Numbers Calculating an amount as a % = The value of the amount you want to know as a % The total number X.
Department of Applied Economics and Management Cornell University Ithaca, NY Dr. Wen-fei Uva Senior Extension Associate What is Your Profitability?
Analysis of Springsteen Manufacturing Co. Ratios of Divisions A, B, C, and the company as a whole.
Historical Performance Analysis
Financial Statement Analysis
INTERNAL ASSESSMENT FINANCE/ACCOUNTING
Chapter 6 Financial Strategy.
Financial Statement Analysis
Stock Market Exploration Game The Investors Tej & Taseen 2015
The Markowitz’s Mean-Variance model
1. What is the area of the shaded figure if each square is an inch?
PRESENTED BY- ABHINAV RASTOGI
Internal Analysis Finances
Internal Analysis Finances
Sales Analysis Example
© 2015 Cengage Learning. All Rights Reserved.
Illustrated Solution: Problem 21-33
CH4- In class exercise.
BE RESPONSIBLE, FAIR AND HONEST TO OUR STAFF AND CUSTOMERS SUPPLIERS
Ch. 3: Working with Financial Statements
Giordano International Limited 2004 Results
Presentation transcript:

Guthrie’s Measures of Product Profitability on Product Line BA 315/4700 MARKETING MANAGEMENT

Guthrie’s 1990 SALES $ 1,410,000 Product Line  Kitchen  Phonographic  Television  VCR/Videodisc Square Foot 12,000 4,000 6,

Guthrie’s 1990 SALES $ 1,410,000 Product Line  Kitchen  Phonographic  Television  VCR/Videodisc Sales Per Square Foot 800,000/12,000 = ,000/4,000 = ,000/6,000 = ,000/600 = 1,000

Guthrie’s 1992 SALES $1,810,000 Product Line  Kitchen  Phonographic  Television  VCR/Videodisc Square Foot 10,000 3,000 8,000 1,600

Guthrie’s 1992 SALES $1,810,000 Product Line  Kitchen  Phonographic  Television  VCR/Videodisc Sales Per Square Foot 850,000/10,000 = ,000/3,000 = ,000/8,000 = ,000/1,600 = 150

Guthrie’s 1990 Product Line  Kitchen  Phonographic  Television  VCR/Videodisc Inventory Turnover 800,000/200,000 = 4 150,000/25,000 = 6 400,000/100,000 = 4 600,000/120,000 = 5

Guthrie’s 1992 Product Line  Kitchen  Phonographic  Television  VCR/Videodisc Inventory Turnover 850,000/200,000 = ,000/18,000 = ,000/125,000 = ,000/40,000 = 6

Guthrie’s 1990 Product Line  Kitchen  Phonographic  Television  VCR/Videodisc Gross-Margin Return Per Square Foot 66.7 x.30 = x.40 = x.25 = ,000 x.30 = 30.0

Guthrie’s 1992 Product Line  Kitchen  Phonographic  Television  VCR/Videodisc Gross-Margin Return Per Square Foot 85 x.25 = x.40 = x.25 = x.25 = 37.5

Guthrie’s 1990 Product Line  Kitchen  Phonographic  Television  VCR/Videodisc Gross-Margin Return on Inventory Investment 4 x.30 = x.40 = x.25 = 1 5 x.30 = 1.5

Guthrie’s 1992 Product Line  Kitchen  Phonographic  Television  VCR/Videodisc Gross-Margin Return on Inventory Investment 4.25 x.25 = x.40 = x.25 = x.25 = 1.5

Guthrie’s  SPACE IS THEIR CRITICAL ASSET  Sales growth coming from TV, can support the increased space devoted to TV-VCR… sales probably correlated  ex TV +$200,000with 2000ft addition ($100/sq ft) (can debate the productivity of this added space)  Phono highest GMROI but lowest on GM/sq ft  KITCHEN STILL MAJOR LINE, WEAK SALES GROWTH, LOW GMROI BUT NEEDS THIS FOR ASSORTMENT

The End Guthrie’s