Leben und Lehre des Buddha

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Monograph

Identifikator:: 897668707

URN:: urn:nbn:de:zbw-retromon-15691

Document type:: Monograph

Author:: Wolff, Pierre von

Title:: Die Genussscheine nach schweizerischem Recht

Place of publication:: Bern

Publisher:: Buchdruckerei Stämpfli & Cie.

Year of publication:: 1914

Scope:: 1 Online-Ressource (VII, 161 Seiten)

Digitisation:: 2017

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: I. Abschnitt. Der Genussschein

Collection:: Economics Books

HOW TO PLAN AND CONTROL A MODEL STOCK 63 We must know how estimated sales and stocks are checking against results. Each department head and division man- ager must receive the figures for his section so that he can base his day-to-day planning on these figures. These statis- tics serve as regular reminders of the original plan and, therefore, as guides to how well it is being lived up to both in respect to sales volume and stock totals; they also furnish from current experience a better, more precise basis for planning, As was pointed out at the beginning of this chapter, our success in retailing hinges upon one question more than any other: What constitutes the most profitable stock on hand, or Model Stock, at any given point in time? The answer to this question cannot be categorical for all businesses of like size and kind. It will, however, be deter- mined on actual facts where the Model Stock Plan is used. It must always consist, as has been mentioned, entirely of salable merchandise. We must take care that we do not allow one part of the stock to have a less than profitable rate of turnover just because another part has turned more rapidly than it theoretically required. Few conditions can so largely undo the results of an apparently successful month as to come out at the end of it with a good profit showing but with a stock poorly adapted to the next month’s requirements. It is, therefore, necessary to be sure at all times that every item in stock is moving with adequate rapidity. This information we get from stock records. We should maintain a stock record sheet for each model or number on hand. Each sheet shows the resource from which the goods were purchased, the date of purchase, the quantity, and the cost. It contains, further, a list of the pieces sold each day and the balance on hand. The retail price is also given, and, in the event of a mark-down, the new price and the quantity affected is shown. Reorders also are recorded. By going over these records frequently—at least, once a week—the buyer can readily see whether he has any slow- moving stock and, if so, can take adequate steps to deal with the situation. It may be that better display, improved

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