- citati u SCIndeksu: 0
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:8
- preuzimanja u poslednjih 30 dana:0
|
|
|
2011, vol. 8, br. 1, str. 89-96
|
|
Koncept direktne profitabilnosti proizvoda
Direct product profitability
Ključne reči: kategorije proizvoda; korigovana bruto marža; kritični faktori uspeha modnih proizvoda; planiranje asortimana
Keywords: product categories; adjusted gross margin; critical success factors of fashion products; assortment planning
Sažetak
U veoma značajne mere performansi asortimana u maloprodaji spada direktna profitabilnost proizvoda. Ona se kalkuliše tako što se korigovani (uvećani) bruto profit (bruto marža) analiziranog artikla za nabavne diskonte i odbitke umanjuje za direktne maloprodajne troškove (skladištenja i poslovanja prodavnice, posredovanja, zaliha i direktni troškovi rada, sem generalnih opštih). Po svojoj prirodi je bazirana na principima obračuna troškova po varijabilnim troškovima, i pokazuje konkretan doprinos prodaje svakog artikla pokriću fiksnih troškova i ostvarenju izvesnog profita.
Abstract
Direct retail profitability is one of the most important performance measures. It is calculated by reducing the adjusted (increased) gross profit (gross margin) of the analyzed items, according to purchase discounts and allowances, by the direct retail costs (storage and store operations, brokerage, inventory and direct labour costs, apart from general costs). By its very nature it is based on the principles of cost accounting of variable costs, and it shows tangible contribution of the sale of each item to the coverage of fixed costs and achieving a certain profit.
|
|
|
|
Reference
|
|
 
|
Anderson, J.L., i dr. (2007) Customer relationship management in retailing: A content analysis of retail trade journals. Journal of Retailing and Consumer Services, Volume 14, Issue 6
|
|
|
Bauer, H.H., Hammerschmidt, M. (2005) Customer-based corporate valuation. Management Decision, vol. 43, br. 3
|
|
3
|
Berman, B., Evans, J. (2004) Retail management. Boston
|
|
3
|
Berman, B., Evans, J. (2010) Retail management. Boston
|
|
4
|
Blocher, E., Stout, D., Stokins, G., Chen, K. (2008) Cost management, a strategic emphasis. Boston: McGraw-Hill Irwin
|
|
|
Clodfelter, R. (2010) Biometric technology in retailing: Will consumers accept fingerprint authentication. Journal of Retailing and Consumer Services, Volume 17, Issue 3
|
|
|
Evans, J.R. (2005) Are the largest public retailers top financial performers?: A longitudinal analysis. International Journal of Retail & Distribution Management, vol. 33, br. 11
|
|
|
Frafft, M., Mantrala, M.K. (2006) Retailing in the 21st Century: Current and Future Trends. Heidelberg: Springer
|
|
|
Gensler, S., i dr. (2007) Evaluating channel performance in multi-channel environments. Journal of Retailing and Consumer Services, Volume 14, Issue 1
|
|
1
|
Gurău, C., Ranchhod, A. (2002) How to calculate the value of a customer measuring customer satisfaction: A platform for calculating, predicting and increasing customer profitability. Journal of Targeting, Measurement and Analysis for Marketing, vol. 10, Issue 3
|
|
|
Hu, Y.C., Ansell, J. (2007) Measuring retail company performance using credit scoring techniques. European Journal of Operational Research, Volumen 183, Issue 2
|
|
7
|
Keller, K. (2003) Strategic brand management: Building, measuring and managing brand equity. New Jersey: Prentice Hall
|
|
|
Kumar, V. (2008) Customer lifetime value: The path to profitability. Business & Economics
|
|
11
|
Levy, M., Weitz, B.A. (2007) Retailing management. Boston: McGraw-Hill/Irwin
|
|
8
|
Lukić, R. (2009) Računovodstvo trgovinskih preduzeća. Beograd: Ekonomski fakultet
|
|
|
Mantrala, M.K., i dr. (2009) Why is assortment planning so difficult for retailers?: A framework and research agenda. Journal of Retailing, Volume 85, Issue 1
|
|
|
Mattila, H., King, R., Ojala, N. (2002) Retail performance measures for seasonal fashion. Journal of Fashion Marketing and Management, vol. 6, br. 4
|
|
2
|
Mcgoldrick, P. (2002) Retail marketing. London: McGraw-Hill Companies
|
|
|
Pantano, E., Naccarato, G. (2010) Entertainment in retailing: The influences of advanced technologies. Journal of Retailing and Consumer Services, Volume 17, Issue 3
|
|
|
Petersen, J.A., i dr. (2009) Choosing the right metrics to maximize profitability and shareholder value. Journal of Retailing, Volume 85, Issue 1
|
|
|
Sellers-Rubio, R., Mas-Ruiz, F. (2007) Different approaches to the evaluation of performance in retailing. International Review of Retail, Distribution and Consumer Research, vol. 17, br. 5
|
|
|
Tollington, T. (1999) The brand accounting side-show. Journal of Product & Brand Management, vol. 8, br. 3
|
|
1 
|
Wiesel, T., Skiera, B., Villanueva, J. (2008) Customer equity: An integral part of financial reporting. Journal of Marketing, 72(2): 1-14
|
|
|
|
|