1楼 likeshingo
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|  发帖时间 - 2004/10/29 8:31:24
| Average retail price: average price actually paid by consumers, after discounts applied by distributors.
Revenues: retail sales minus distributors' margins.
Unit Transfer Cost: unit production cost charged by the factory to business units.
Cost of goods sold (COGS): number of units sold x Unit transfer cost.
Inventory holding cost: units in inventory x unit transfer cost x inventory holding cost in %.
Contribution before marketing (CBM) : Revenues – Cost of goods sold – Inventory cost
Contribution after marketing (CAM): CBM – (Advertising + Promotion + Trade marketing + Web site costs).
Production fixed costs: Factory costs, proportional to available capacity.
Management time costs: Sum of managers’ operating, hiring or firing costs.
Exceptional costs or profits: Include exceptional items such as brand withdrawal costs.
Brand contribution: CAM – Other costs.
Corporate costs: Include R&D costs (discoveries and developments), Market studies, and General and Administrative costs. G&A costs are overhead costs calculated as a percentage of revenues plus a fixed amount per brand, per channel used and per web site.
EBIT (Earnings before interests and taxes): Brand contribution - Corporate Costs.
Next period budget: Calculated as 40% of revenues, with a minimum and a maximum.
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