Company A sells clothes, and its monthly fixed expenses include rent, electricity and salary. * * * 20,000 yuan, in addition, the company also gives the newly hired salesmen a fixed salary of 5,000 yuan per month, so the total fixed cost per month is 25,000 yuan (fixed costs will occur every month whether there is sales or not). The average gross profit margin of clothing sold by company A is equal to 25% (gross profit margin is the gross profit ratio after deducting direct costs from sales revenue; The direct cost of company A is its clothing purchase cost). Company A has no other expenses except the cost of buying clothes and fixed expenses (salesman's salary).

Marketing efficiency principle

Question1:Where is the break-even point of company A's sales?

Answer:

5000÷0.25 = 1 ten thousand yuan

Divide the fixed cost by the gross profit margin to get the break-even point, which is neither loss nor profit.

Question 2: Company A's current sales revenue is 95,000 yuan. However, the sales income before hiring an external salesman was 60,000 yuan. Should Company A keep this salesman?

Answer:

(Sales revenue × gross profit margin)-Fixed cost = net profit or net loss.

Newly hired salesman: company loss = (95,000 yuan × 0.25)-25,000 =1250 yuan.

Without sales staff, the company's loss = (60,000 yuan × 0.25)-20,000 yuan = 5,000 yuan.

The new sales staff helped Company A reduce the loss from 5,000 yuan to 1250 yuan. Do you want to add one such salesman?

Question 3: Suppose Company A recruits another salesman with a monthly salary of 5,000 yuan, and the sales revenue increases again, but this time it only increases by 30,000 yuan, and the total amount reaches125,000 yuan. The per capita sales of salespeople dropped sharply. Should Company A fire the salesman?

Answer:

Company A's current profit: (125,000 yuan × 0.25)-(25,000+5,000) =1,250 yuan.

Changes in the proportion of sales labor costs to sales revenue after new salesmen join the company;

The labor cost of initial sales is 0% (0/60,000).

5.26% (5,000/95,000) after employing the 1 salesman.

8% after hiring the second salesperson 8%( 10/0,000/125,000)

The efficiency of marketing has decreased, but the company has made a profit. If inefficiency is not a bad thing, where is the bottom line of marketing efficiency?

Question 4: If Company A spends another 5,000 yuan a month to hire a salesman, how much more sales revenue should it cost?

Answer: 5000 yuan/0.25 = 20,000 yuan.

Only by increasing the sales income of salesmen more than 20,000 yuan can they contribute profits to the company.

1÷ gross profit margin = bottom line of marketing leverage

In the above example, the bottom line of marketing leverage of Company A is 1 ÷ 0.25 = 4. Every dollar spent on marketing should bring at least four times more sales revenue.

Pricing and profit principle

Question 5: Assuming that the product price of Company A increases by 65,438+00% and the sales revenue decreases by 65,438+05%, should Company A maintain the high price or return to the original price?

Let's look at a formula: original sales gross profit margin ÷ new sales gross profit margin = new sales revenue (bottom line).

Percentage of original sales revenue

Or the bottom line of new sales revenue = (original gross profit margin-new gross profit margin) × original sales revenue.

The original gross profit margin was 25%, and the purchase cost of a garment sold by Company A was 75 yuan. Now the clothing price has risen to 1 10, and the gross profit margin has increased by 35 yuan. The new gross profit margin is 35 ÷110 = 31.8%.

Formula: 25% ÷ 3 1.8% = 78.6%

This means that after Company A raises the price by 10%, as long as the new sales revenue exceeds 78.6% of the original sales revenue, the profit of Company A will increase. As the sales revenue only decreased by 15%, the profit of Company A increased.

Original situation: 0.25×125000 = 31.2500.

New situation (new profit rate) 3 1.8%×= 33787.50 The new sales bottom line can be calculated by a similar formula:

Gross profit of original unit product ÷ Gross profit of new unit product = percentage of new sales quantity (bottom line) to original sales quantity.

or

Bottom line of new sales quantity = (gross profit of original unit product+gross profit of new unit product) × original sales quantity.

Question 6: Suppose a company's product price is 500 yuan (the gross profit margin is still 25%, so the product purchase price is 375 yuan). Now suppose a company raises the product price to 550 yuan. How much sales loss or customer churn can a company bear (maintaining the original profit level)?

A: The original gross profit of the product is 125 yuan, and the new gross profit is 175 yuan. Therefore, Company A can maintain the same profit level as long as it reaches the sales level of125 ÷175 = 71.4 before the price increase. In other words, you can bear 28.6% of the sales loss after the price increase.

Question 7: Assuming that Company A reduces the price by 65,438+00%, how much should the sales increase at least to maintain the original profit level?

Answer: The clothes from 100 are now only sold in 90 yuan, and the gross profit per unit has dropped from 25 yuan to 15 yuan.

Gross profit margin decreased from 25% to 65,438+06.6% (65,438+05 yuan/90 yuan). Original gross profit margin+new gross profit margin = 25%16. 6%= 1.506. In this way, the sales volume must exceed the original 50% to make up for the price reduction of 10%, and the sales volume needs to be surprisingly increased to 67% (25 yuan ÷ 15 yuan = 65,445 yuan).