1 gross profit margin of supermarket food
The first category: quantitatively packaged food;
What is quantitatively packaged food? I'm sure everyone knows that. Generally speaking, it is packaged food with grams and sales barcodes. The gross profit margin of food supermarkets like this will be controlled at 20%. Of course, some of them are not on the list, and the gross profit margin of first-line foods with high brands is not 20%, which is likely to be 10%- 15%. And those second-line and third-line brands may have a gross profit margin of 25%-30%, so that the comprehensive gross profit margin of all packaged foods with bar code scanning is controlled at around 20%.
Category II: Bulk food
Everyone knows that food is weighed by electronic scales. The sales volume of this kind of food is also relatively large, and there are many brands. Gross profit margin is basically controlled at 15%-20%. What about manufacturers and supermarkets? If you make a joint venture directly, the gross profit margin will be above 20%. The third category: quick-frozen food. Everyone is familiar with quick-frozen food and often eats it (such as low-temperature milk, quick-frozen dumplings, glutinous rice balls, instant-boiled mutton, etc. The food sales at this speed are particularly large, especially during the Chinese New Year holidays. Now the quality of life of ordinary people has improved, and they pay attention to healthy eating and health preservation. Therefore, the sales of this kind of quick-frozen food are booming, and the gross profit margin is controlled at 17-25%.
One more thing: don't think that supermarkets only make a little profit, but also rent, employee salaries, utilities, industry and commerce, taxes and various miscellaneous fees. What else can the supermarket do? Actually, you are all wrong. The supermarket also has an invisible income. Do you know that?/You know what? It is estimated that many people don't know, please leave a message to discuss.
2 Catering industry
The cost accounting of catering enterprises is different from that of industrial enterprises, including only raw material costs and combustion costs. In addition to the cost of raw materials and fuel, catering enterprises have to pay business tax at the rate of 5.5% of turnover, and also pay a lot of operating expenses such as labor, water and electricity, material consumption, rent, depreciation, management expenses and financial expenses. So, gross profit is reduced? Three fees? The business tax is pure profit, so what about the catering industry? Net profit? Not as much as I thought.
The correct method of kitchen gross profit accounting, catering enterprises must first master the correct gross profit accounting method, separate the management expenses from the production costs, and collect them reasonably, which is the premise of improving gross profit.
3 San beauty industry
There is some misunderstanding about the gross profit of beauty salon franchisees. Gross profit and turnover have always been related concepts that consumers are easily confused. Gross profit is the net profit of beauty salons minus all input costs, which is the money that beauty salon owners can really earn. If you want to improve the gross profit margin, you should pay attention to increasing revenue and reducing expenditure, because beauty salons are places of consumption, and customers have higher requirements for the decoration of beauty salons and the services of beauticians; This means that beauty salons need to spend a lot of money every year to maintain the renovation of hospitals, and they need to hire professional beauty technicians and constantly train beauticians. These costs need to be strictly controlled.
The operating balance line is a specific standard for the balance between the actual consumption turnover and the product and operating cost in the operation of beauty salons. Below this standard is a loss, and above this standard is a profit. The specific calculation formula is as follows: fixed cost? Gross profit margin? 100%= operating balance line.
4 4 Importance of gross profit margin
Finally, Bian Xiao reminded everyone of the importance of gross profit margin: gross profit margin is the direct embodiment of the profitability of the company's core business and the most basic and stable profit source of the company, but gross profit margin can not fully reflect the overall profitability of a company, because the company's profits may come from investment income, non-operating income and expenses, which are the embodiment of the competitiveness of the company's main products.