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Oscar "Ozzy" Lusth (born August 23, 1981, in Guanajuato, Guanajuato, Mexico) is an American reality show veteran contestant who has appeared on several shows, including Survivor: Cook Islands, where he finished as the runner-up; Survivor: Micronesia; and Survivor: South Pacific.Engineering Mechanics: Statics - 13 Edition - Chapter 10 - Problem 10-108 Verified Answer Determine the moment of inertia of the wheel about the x axis that passes through the center of mass G .Kimmel set several Survivor records during her three seasons on the show.Kimmel won the Miss Montana USA 2005 title after placing first runner-up in both the 20 pageants.Engineering Mechanics: Statics - 13 Edition - Chapter 11 - Problem 11-4 Verified Answer The spring has an unstretched length of 0.3 m. For similar materials, see: 318, WSU Apparel, Merchandising, Design & Textiles, and WSU Course Notes.Determine the angle u for equilibrium if the uniform links each have a mass of 5 kg. Date Created: 09/17/15 1 Planning Stock Planning Stock Goal Enough inventory to meet anticipated sales Not too much capital tied up in excess inventory Basic verses fashion items Special promotions Price lines Quantity and variety by color and size Considerations How much inventory do you need at the beginning of the period How much will you need to purchase during the period How much will you need on hand at the end of the period 4 methods Basic Stock Average plus Variation Percentage Variation Stock Sales Ratio Weeks Supply Basic Stock Average plus Variation Used by retailers with a low turnover Reflects the minimum level of stock to be maintained regardless of sales volume Designed to meet sales projections and avoid stock outs In case of unanticipated sales surge Planned sales is equal to the average stock pus minus the variation in sales Formula Planned Stock Average Stock Planned Sales Last Year s Sales Example Last year the Diablo men s wear department recorded sales of 5500 for the month of October They also recorded a BOM inventory of 2300 for October and a BOM for November of 3800 This year the planned sales for October are 6700 What should the stock level be for the beginning of Solution Percentage Variation Method Used by retailers with a higher turnover Used when there is less time between reorders Will result in lower inventory levels See page 199 for detailed description of turnover related to variation percentage Formula m 1 10012Vanation 7 100 Example Using the previous problem average stock was found to be 3050 Planned sales were 6700 and last year s sales for the period were 5500 Use the percentage variation method to find the planned stock level Solution Stock Sales Ratio Method Stock Sales ratios are available from NRF in the MOR s Department and Specialty stores Uses BOM Stock Sales Ratios Higher than average stock No provisions for an basic stock level When used in planning and when sales are high stock may be too high and vice versa Formula Planned Stock Stock Sales Ratio Planned Sales Stock Sales Ratio W LY39s Sales Example Once again consider Diablos Department Store Remember that the average stock was 3050 last years sales for October were 5500 and this year s planned sales for October are 6700 Use the stocksales ratio method to find planned sales Solution Week s Supply Method Used on staple merchandise with little fluctuation in sales Based on weekly figures Formula m of Weeks Week i Stock Turnover Example Tiny s TShirt Shop has a stock turnover of 15 for the month Weekly sales of 345 are planned in the next four weeks Calculate the planned stock level using the weeks supply method Solution El Planning Markups and Markdowns Planning Markups and M arkdowns Planning an OVERALL initial markup Different items will vary Plan enough revenue to cover reductions markdowns discounts and ortages operating expenses t Markup and sales must be planned with markdowns discounts and shortages in mind Using the Merchandising Plan to Estimate Markdowns Markdowns are projected as a percentage of planned sales See page 79 for a review of markdowns There are seven steps involved in using the merchandising plan to estimating markdowns 1 Record last years actual markdown dollars an 2 For each month nd last years markdown as a percentage of last years sales LY Tola Saes LY monthly Markdown 3 Find last years net markdown percentage LY Tota Saes LY Tota Markdown 4 Record planned markdown percentages 5 Calculate total planned dollar sales 6 for each month nd the planned dollar markdown Planned Total Sales x planned Monthly MD 7 Find the planned net markdown percentage Add monthly MD then divide into planned tota Saes Example Last year s records for Greenfields Department Store read as follows Using the merchandise plan on the overhead perform steps 236 and 7 Find the net markdown percentage for last July Step 2 Find the net markdown percentage for last year Step 3 The owner of Greenfields plans total sales of 235000 and would like to keep the net markdown percentages about the same as last year The monthly planned percentages are similar to last years step 4 These planned percentages are used to calculate the planned dollar mark owns Find the planned dollar markdown for July step 6 What is the planned net markdown percentage for Greenfields Department Store Using the Merchandising Plan to estimate Initial Markups Using the merchandising plan on the overhead find the initial markup for the period Formula see equation 118 o o o Im al MU Open Exp w Open Pro Mw Red z 100 100Red Using the Merchandising Plan to calculate Actual Markup Using the information on the overhead what are the actual dollar markup and actual markup percentage for February See equations 17 and 18 Planning Purchases The dollar amount of stock that needs to be brought in minus what is on hand Needs to cover planned sales and planned reductions Also must leave enough stock on the floor for the next selling period Can be retail or cost Formula Planned purchases Retail Sales Reductions EOM Smck BOM Stock Example In preparation for a slow selling June and July the Ski Shop will start June with stock of 45000 Sales for the month are anticipated to be 12000 markdowns 2000 and shortages 500 The owners would like to begin the month of July with no more than 3500 invested in retail stock What should the planned purchases for July be Formula Planned Purchases Cost Planned Purchases retail100 IMU100 Example The owner of Goodie Two Shoes Footwear is forecasting the business figures for the coming year Included is planned purchases of 25000000 and an initial markup of 58 If the owners adheres to these figures what will the planned purchases at cost be Planning Merchandising g Budgets Introduction to Merchandising Budgets AND Planned Sales Merchandise Planning Responsibility of buyer Balance sales with inventory Anticipated sales with inventory on hand and planned purchases Use a 6 month plan as a tool 6 Month Plan Sales projections Inventory Markdowns Markups See example Input should come from all levels May be adjusted as the time frame plays out Three basic approaches Top down Bottom up Combination Thought of as goals Used to determine performance levels Be realistic Include only necessary information Sales Reductions Stock Inventory Planning Sales Future projections using facts and other available information The first step in the merchandising plan development Use past records Comparisons with other stores IMOR US Census web site Data from trade and professional organizations Factors that affect Sales External alters purchase behavior Financially Physically Psychologically Econom Weather Consumer tastes Important event that in uences people and Internal Operational policies Procedures controlled by management Store expansion Promotion Change in customer senics Other Considerations Number of selling days Holidays Keep track of daily sales influences Weather Changes in store policy See example on page 179 6 month plans are typically broken down into months Each month contains Last yeal s salesfrom records Planned salescalculated Actual salesfrom records Variation from plannedcalculated Adjusted planned salescalculated Calculating Planned Sales Methods Percentage change over last year when prices are stable Variations Different number of selling days Easter Holiday Percentage change over last year when prices fluctuate Using transaction counts Adjusting Planned Sales Using sales percentage variation Using transaction number variation Planning Sales wstable prices Work off last years sales for the same period and adjust for your plan for the sale period this year May 10 last year 10 this year adjusted for variation Formulas Monthly Planned Sales 100or Sales Variation 1 Momhly LY Total 3 Sales Monthl 0 7 Monthly Sa1es of y LY Total Sales Example Webster Inc recorded the following figures for the first sixmonth eriod Ias They are hoping for a 10 increase in sales during the coming period Forecast the planned sales for the coming July Solution 0 0 Monthly Sal ES100 o Sales Var A 100 0 0 9000100m10110 990000 Planning Sales for Different Number of Selling Days Number of selling day within a month can affect the sales plan Especially at Xmas time Simply modify the monthly planned sales formula by adding the number of planned selling days divided by the number of selling days last year n Pl Days Mn A 100 irr0r Sales Vanalon LYTotal Sales Days LY 100 1 0 n Example Recalculate Webstel s planned sales for July using the fact that the coming July has 27 selling days as opposed to the 26 from the previous July They were aiming for a 10 increase in sales and found that last year s total sales for the 6 month period were 70000 while the monthly percentage was 1286 Solution July planned sales Monihly Planncd Sales n n 39 39 Pl Days Man 100 SSalcs Vanahon Tom males Days LY 100 0 1286111001110n707000 25 100 100 1 038512861 1070000 1 03859902 20 10283 43 Planning Sales for the Easter Holiday Easter is equated with Spring Spring traditionally boosts sales Can fall anywhere from mid March to mid April Plan March and April together Business not only related to number of selling days but also the time of the year Formula Monthly Flamed Sales Last Mon Last Ma ILast Apr Last Ma ILast Apr 100 j 100 or 7 Sales Va I 1000 j LY Sales Pe od 0 Example Clara Mc Phee is forecasting a 15 increase in the sales for the first six month period of the next year Easter will be on April 10 The last time the holiday fell on that date 16 of the sales were accounted for in march and 32 in April Last years gures show that of the 350000 in sales 10 occurred in march and 25 in April What should be the planned sales for April Solution Last llar Las L Apra100 Sales Va a was de 10W 100 3350000 ijszsum 48 100 100 32 E 35x1 19650000 78 39902500 1 2 Planning Sales with Fluctuating Prices Increase in sales could be due to inflation rather then an increase in sales Monthly percentages are not as effective in these situations as transaction counts Look at in conjunction with sales Transaction counts can be used to help plan sales The planned average sale in dollars times the planned number of transactions equa s planned sales Formulas Planned Sales o 100 r Tran Var 100or Sales Var LY Sale od 100 100 Trans Vaino New39old 100 Old Note Monthly replaced with Trans factor Example As the price of lumber soars so does the price of home furnishings Jim Casey is the buyer for the Good Knights Furniture Store Over the next 6 months he expects his costs to increase 20 which in turn he estimates would cause the number of sales to decrease by 6 Last year s sales for the same period amounted to 575000 Estimate the planned sales for the period Solution 100Tran Var 100 Sales Vax 100 100 j 10076100 205757000 100 10 000 648 600 LY Sales Period Adjusting Planned Sales As the period progresses enter actual sales into the plan There will most likely be differences A sales plan is an estimate Adjusting planned sales is a two step process Step 1 find the variation Step 2 Adjust the planned sales Period Adj Sales 0 o IOO or Ad39l39 var kj LY39s period sales Example The sporlswear buyer for Salak39s Department Store nds that sales are running ahmd of plan What is the actual variation percentage for the month of May Find the variation percentage for May and adjust for June an July Solution Variation percentage for May New Old Old 7 50000740000 40000 Variation VF 100 110004 0 25 10000100 Adjust sales for June June Adj Sales 10025 427 02000 52 500 o o 100 Ad J39 var 4 LY39s June sales 100 Adjust for July 100Adj Var 100 July Adj Sales LY39s July sales 7 10025 l 100 12533000 4125000 33000 Adjusting Planned Sales using Transactions Sales up Trans up More people are purchasing more goods Sales up Trans down In ation Higher dollar gure per trans Sales down Trans up More purchases with a lower dollar per trans Sales down Trans down Sales goals will most likely not be met Formulas To find the percentage change in sales or transactions Variation New 01d 100 Old Adjusting planned sales I 00tm Tl an Var 15 Va I YSales P 39 100 100 jag mad g Making a Profit Initial Markup Maintained Markup Gross Margin Initial Markup The difference between the FIRST markup placed on an item and the cost of the item Also called mark on or original markup During the time that an item is in inventory the markup may fluctuate Maintained markup Calculating Cost Cash discounts Discounts given to the retailer for prompt or advance payment Two different ways Include cash discounts as part of COG Do not include cash discounts as part of COG Transportation Both methods include transportation Transportation is the cost of having the goods delivered Some retailers will put transportation freight as an expense category and not allocate it to the C Transportation is negotiable with vendors at sale Will discuss in greater detail in the next chapter Which Method It depends on the bookkeeping method of that retailer Initial Markup Formula Initial Markup First Retail Cost HOWEVER The de nition of COST leads to different methods of nding I MU IMU with Cash discounts INCLUDED in the Cost Cash Discounts are deducted from the invoice cost What is an invoice Initial MU Retail Cost Cash Discounts Transport Example A piece of ornamental jewelry with an invoice of 150 arrived at Ultra Imports on September 1 Transportation costs were 280 and the cash discount was 450 but only if the bill was paid within 10 days The bill was paid in full on September 6 The jewelry was marked for retail at a total of 300 What was the initial dollar markup Solution What if a figure is required Remember the formula for MU when retail and MU are known Initial MU Initial MU Or1g1nal Reta11 le O Solution IMU when Cash Discounts are considered additional income In this method Cash discounts are not deducted from the invoice cost Initial MU Retai Cost Transpont Example Consider the previous problem The dollar retail on the ornamental jewelry was 30000 the dollar cost was 15000 and the transportation charges were 280 What is the initial dollar markup if cash discounts are considered as additional income Solution If a is desired Which Method Depends on the retailer Included in cost A truer picture of the COG As additional income Buyer verses bookkeeper responsibilities More stable markups Discounts will cause MU to fluctuate Higher retail prices Marking up off a higher cost IMU in Terms of Other Percentages Why do we use percentages To make Comparisons Initial markup can be expressed in terms of other percentages We look at operating expenses operating profit reductions and alteration expenses All the percentages are based on net sales Example What percentage of net sales for the period will be used for operating expenses For a more detailed explanation of the formula refer to page 53 Formula Reductions are all things that reduce net sales Discounts markdowns and shortages Initial MU Oper EXp Oper Pro t Red Alter EXp 10096Red96 100 Example The children s depaitment plans to use the following figures to calculate the initial markup percentage for the Christmas season Oper Exp 38 Employee Dis 3 Oper Profit 3 Markdowns 5 Alt Exp 1 Shortages 2 Find the initial markup percentage Solution Step 2 Find the Initial Markup Maintained Markup The difference between the retail price at which the goods were sold net sales and the cost of the merchandise What causes IMU to become MMU Additional Markups Markdowns Employee Discounts Shortages 4 This number can only be ascertained after the goods have sold MMU is the markup obtained over time A more accurate reflection of business performance Planning vs Actual IMU is used as a planning tool MMU is the sales that were actually attained not those that are planned MMU is the measure used to judge a buyers performance Formula Maintained MU Net Sales Cost Example A housewares buyer bought 4 dozen mixers for a total of 89856 and retailed them for 36 each At the end of the season 4 of the mixers remained These mixers were marked down and finally sold for 15 each What was the maintained markup percentage Solution Step 1 Find net sales Step 2 Find the Maintained Dollar Markup Step 3 Find the Maintained Markup Percentage MMU in terms of other percentages Similar concept to finding IMU in terms of other percentages See page 5960 for a detailed explanation of how the formula is denved Can find MMU if you know IMU reductions and transportation percentages Remember reductions represent decreases in the selling price Formula MMU Init MUW 1000 Red Trans 0 Example The initial markup percentage in the hosiery depaitment is 39 with employee discounts of 1 and markdowns of 6 What is the maintained markup percentage Solution Step 1 Find the reduction percentage Step 2 Find the MMU Gross Margin A determinant of the health of a department store line etc Must be large enough to cover expenses and provide a profit Can be thought of as net sales minus the COGS May also be thought of as the sum of operating profit and operating expenses Sometimes termed gross profit Misleading Assume a profit Assumes GM is larger than Operating expenses Typically looked at as a percentage After GM dollars are calculated a is figured Can find GM by adjusting MMU Formula GMMaint MU Cash Disc Earned A1t Exp Example Gates Store has recorded the following figures for the season This store always includes cash discounts as part of the cost of the merchandise Net Sales 150000 Invoice Cost 90000 Transportation 1300 Cash Disc 2700 Alteration Exp 3000 Find the Dollar Gross Margin Solution Step 1 Find the maintained dollar markup Step 2 Find the Dollar Gross Margin Remember cash discounts have already been included Step 3 Find the GM Finding GM in terms of other percentages GM MMU Cash Disc Alt Exp Example Men s furnishings has an initial markup of 38 employee discounts of 2 markdowns of 6 cash discounts equal to 2 and alteration expenses amounting to 1 of the net sales What is the gross margin percentage Solution Step 1 find the reduction percentage Step 2 Find the MMU Step 3 Find GM Discounts Terms and Dating Regular Dating Regular dating Last Disc Day is Date of Invoice Disc Days Given Cash Discount Discount Invoice Cost Bal Due Invoice Cost Cash Discount ROG Dating ROG Last Discount Day is the Day the Goods Arrive Discount Days Given EOM Dating EOM The last Discount day is the end of the month Discount Days If Invoice is dated on or after the 25th EOM the last discount day is the end of the next month of Discount Days Extra Dating Extra Dating Last Disc Day is the Date of Invoice Disc Days Extra Days Anticipation Anticipati0n Year1y Interest In V0ice C0st W 360 Balance Due Invoice Cost Cash Discount Anticipati0n Quantity Discounts N C D39 0 Non Cum Quan Disc w Cost 100 I 0 Cum Disc W Cost 100 Trade Discounts Trade Discount List Price 7 Invoice Cost Trade Discount Trade Discount 100 List Price OR Trade Discount Trade Discount Llst Prlce 100 Perry s Department Store A Buying Simulation Objectives of this simulation 0 Understand how and why buying decisions are made 0 Understand the breadth of the buyer role 0 Resmrch market trends and industry trends 0 Apply buying and mathematical formulas in a realistic format 0 Plan a model stock for a department within a retail space 0 Understand how market segmentation is used 0 Understand the role of the buyer in product development In a nut shell You will be provided with statistical and demographic information necessary to make buying decisions It will be your resp0n5Z77ty to supply the logic and the supplemental materials to substantiate your merchandising decisions General Demographic Information 0 Small suburban department store located in Fredericksburg Virginia 0 Downtown agship Four branch stores in shopping centers with 40 mile radius 0 45 mils south of Washington DC 0 45 mils north of Richmond Virginia Fast becoming a suburb of Washington with a regular commuter train Important in southern history with a substantial tourist business Home of Mary Washington College 4year liberal arts institution Branch Demographics Relatively rural Fast changing demographic to reflect commuter lifestyle See demographic profiles in tables 101 105 Use Spotsylvania for Dale City also B stores Next in sales volume and inventory levels C stores Average stores Lesser sales volume than A or B Re ect the average consumer o The Ialyest portion of the popula an Four branch locations Stafford County Caroline County Spotsylvania County Dale City Statistical Information Stores classified by A B or C ranking Based on sales volume and progressive style of customer A stores Higher sales volume Receive an additional layer of upscale fashion merchandise Higher average purchase A stores Sales volume up to or close to 13million Cater to uppermiddle income consumers Classic to progressive taste Most likely commuters to DC Whitecollar professionals Office workers B Stores Sales volume between 9 and 10 million Conservative middle income families Work within 15 to 20 miles from the store Style and value are of equal importance C Stores Sales volume under 5 million Consumer places value before style Probably a local or longtime resident of the Fredericksburg area May well line on a rural area See table 106 Corporate Organization Traditional department store See page 9 and figure 101 for corporate structure Your job Assistant buyer With the company 4 years Since graduation Buying position is open and you have offered the job The Role of the Buyer Read page 9 You have 2 months to reorganize and develop a stepbystep plan before your first trip to market Buying for Fall Holiday First task Need to select one of the following departments Children39s Wear Juniors Men s Wear Home Fashion Giftware Perry s Department Store Step One Redefine the Customer Stepbystep plan will include Redefining the customer for your area Research and report on fashion trends and industry trends Develop a 6 month buying plan Develop a stock assortment plan Only doing steps 14 in the text Your assignment Redefine the A B and C customer for your deparhnentwithin Perry39s Objectives In Step One you will learn How to apply statistical information to develop customer profiles What publications are used in various segments of the fashion industry To do 0 Use tables in Chapter One 0 Use industry Statistics on CDROM for your department 0 Use other industry resources for additional information Use the AMT318 web site See pages 103 and 104 in test most links are on the web s39te Additional resources listed on CD Use the library Get full access to Merchandise Buying and Planning You are subscribed to our Study Soup free trial.

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