ETD: 895 Calculating Gross Margin; Bleeding Edge Technology; HP Separates PC Unit From Printer Arm

E-Tailer's Digest etd_post at gapent.com
Tue Jun 14 12:13:52 GMT 2005


  E-Tailer's Digest --- Everything for the  Retailer
  Issue #0895           June 14, 2005
  George Matyjewicz, Moderator         mailto:georgem at gapent.com
  Published by:  GAP Enterprises, Ltd.  http://www.etailersdigest.com
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   CONTENTS
  [1]  Greetings
  [2]  Calculating Gross Margin
  [3]  Bleeding Edge Technology
  [4]  HP Separates PC Unit From Printer Arm

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  [1]  Greetings.
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Hi All:

The consulting engagement we're on now reminded me of an engagement we had 
a couple of years ago where we helped a publicly-traded e-tailer develop 
the selling price of products.  I thought it would be of interest to list 
members today.  Too often retailers, often newbies, calculate prices 
incorrectly and then get hurt at the end of the year.  Hope this helps.

Our thanks to list members for their help with bleeding edge 
technologies.  Very interesting material and concepts.

I'm glad to see that Hewlett-Packard has separated their PC and printer 
divisions.  While Carly Fiorina may have done some good at HP (like 
becoming #2 in the PC market), I disagreed with her merging of those 
business units.  HP printers were the best on the market, and it's a shame 
their lead slipped.

Now, let's get to everything for the retailer.

Sincerely


George Matyjewicz, PhD
Chief Global Strategist, GAP Enterprises, Ltd.
mailto:georgem at gapent.com
http://www.etailersdigest.com

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  [2]  Calculating Gross Margin
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Years ago I had an engagement with a major, publicly-traded e-tailer on 
calculating gross margin.  They wanted to obtain 30% gross margin, so they 
added 30% to their cost, e.g., for an item that cost $10, they calculated 
the selling price as $13.  When they filed their year-end  reports with the 
SEC, they couldn't understand why their year-end profit was so low.

In the above example, the selling price should be $14.29.  Gross margin is 
calculated as follows: (Selling Price--Cost)/Selling 
Price.  ($14.29-$10.00) / $14.29 = 30%.  Their gross margin was actually 
23%, not 30%, and it was reflected on their financials (23.1% not the 30% 
that was expected).

What happens if you have stale inventory - goods that don't sell?  That 
needs to be taken into your calculations when developing your gross margin 
or selling price.

Let's say, for ease of calculation, that your stale inventory accounts for 
10% of your total inventory for the year.  That 10% should be added to the 
cost, and the sales price should reflect that revised cost.  The selling 
price should really be $15.72, i.e., ($15.72-$11.00) / $15.72 = 30%.

Often competition drives price.  So, if competition doesn't allow you to 
include stale inventory in your cost calculation, you need to evaluate 
whether or not you need to really stock the product.  You cold be losing 
more than you really want to lose.

BTW, to calculate selling price, you don't add the gross margin % to the 
cost, i.e., 30% added to $10, yields $13.00.  Rather you divide the cost by 
the reciprocal of the gross margin, i.e., the reciprocal is 100% - 30% or 
70%.  $10.00 divided by 70% equals $14.29.

George


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  [3]  Bleeding Edge Technology
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Our moderator wrote...
 > 1.  Our eventual goal is a paperless office, which implies scanning
 > everything at the point of receipt or point of entry (at least until such

KEY to this. is the ability to annotate.  We often scribble notes on paper 
or attach post-it notes, etc.  If you can not annotate, or can not create 
SCAFFOLDING to hold annotations and group things extemporaneously, DO NOT 
even try to go paperless!

Scaffolding is the retention of highly specific references (to lines or 
paragraphs in larger documents), allowing you to go back easily, as well as 
to pass "learning" and "perspective" on to other co-workers to use or 
develop further.  Doing this as an AUTOMATIC, abstraction method in the 
background means they do not have to write up reports -- just grab this 
chunk of references, trim off some of the excess, and pass it on as an 
outlined, HIERARCHED "collection" of reference to portions of documents 
with added notes, and most important of all, QUESTIONS!

People write to answer questions.  The most important part of doing just 
about anything is ASKING the right questions. You have to make it easy to 
say I don't understand "this". The "this" is often a relationship or 
juxtaposition of things sometimes hard to name or describe..

Tools that do this (which I developed) allow me to do in two days what 
others took months to do in huge computer programs...

Not just programs!  Lockheed had a problem with Boeing's documentation on 
NASA's Space Station Alpha's solar panel positioning system. (Something 
like 32 feet of manuals.) Our teams spent over six man months trying to get 
a grasp on certain things, and failed miserably. It took me 45 minutes; 
most of that being spent on figuring out how to explain what I grasped in a 
few minutes of looking at relationships by traversing some information 
scaffolding one of my programs had set up.

This automatic scaffolding ability is hinted at in the present web 
browsers, but they missed it, and did not deliver ANY of the essentials.

The development of transmissible, exchangeable scaffolding is the key to 
making a system like this highly usable. It is the key to automating the 
exchange of "learning your way around" a problem or project as a usable, 
integrated CHUNK requiring little effort to create or use.

Today, Instead of photocopying or faxing, I photograph things with my 
digital camera.  Pages from books, work papers, diagrams, receipts, etc. 
are photographed and put on the web to share across the world.  I  scaffold 
them with notes and share the scaffold as a web page.  It's so habitual and 
simple that whenever I fill the gas tank of my car, I  photograph the pump 
and the odometer.

Give team leaders good digital cameras, put web servers on their  notebook 
and desk PCs, and Throw Away the photocopiers and fax scanners!  Added 
bonus -- with your personal web logs, you KNOW if someone actually looked 
at what you did, of if he's BSing you when he said he "read it  all". And 
done right, you can even see how long he took to read it!

It is always fun, George, if you have the attitude that you can 
learn  something interesting.  The person who does not see it that way is 
a  dead drone that should be kicked out of hive at first 
opportunity.  People who are having fun are the ones who take it over the 
top into a  new arena!

And you, George, are the master at keeping it fun for all of us with 
E-Tailer's Digest!  Through thick and thin in the markets, you keep  us 
inspired!  Thanks!


-javilk-  mall-net.com
------------------- IMAGINEERING --------------------
--------------- Every click, a vote. ----------------
----- Do people vote for, or against your pages? ----
-- What people want: http://www.SitePsych.com/free --
----- Advice, Analysis, Strategies, Development -----
---- Got a problem? Give us a call! 408-705-2284 ----
  Serving the World for three generations, since 1933
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+++ [Moderator's Comments] +++
Thanks for the comments John.  Yes, this is going to be a fun project, as 
it has been the last couple of times.

Scaffolding is a good concept.  I didn't have a name for it, but it is 
something we have been doing since 1997.  We had the existing system 
modified so that the Post-It (tm) notes that were on the screens were now 
on the application, i.e., notes about a specific order,  comments on a 
customer credit, instructions on put-aways in the DC, etc.  I like your 
concept to go to the line item.

Digital cameras, while they do have a purpose in day-to-day business, won't 
work with this engagement.  When somebody is entering the A/P invoice into 
the system, they need to be able to scan it in right then, and then attach 
that scan to the entry ("Scaffolding").  We would like to have a keyboard 
with a built-in scanner.

As far as learning is concerned, I have a philosophy that if I haven't 
learned something today, I have a wasted day.  And there is so much to learn.

Thanks again.

George

+++ [Next Post] +++
You may want to take a look at www.xpdoffice.com based on my understanding 
of your client's needs it probably can do a lot of what they are looking 
for and based on the flexible design of the system it could be 
configured/enhanced/customized to suit their needs.

Regards,

Nayab Siddiqui

+++ [Moderator's Comments] +++
Thanks Nayab.  That looks very interesting.

George

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  [4]  HP Separates PC Unit From Printer Arm
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Hewlett-Packard Co. separated its personal computer and printer units just 
five months after combining them, undoing one of the last acts of former 
Chief Executive Carly Fiorina.

As part of the move, the diversified Palo Alto, Calif., tech company named 
Todd Bradley, former CEO of handheld-computer maker palmOne Inc., as 
executive vice president heading its personal-systems group, which includes 
personal computers, handhelds, monitors and workstations.

Separating the units will help HP "further sharpen our competitiveness and 
improve our cost structures," Chief Executive Mark Hurd said.

Mr. Bradley's appointment frees Vyomesh Joshi, another executive vice 
president, to concentrate on HP's imaging and printing group, the source of 
most of the company's profits. Mr. Joshi had headed the printing group 
before adding PCs to his portfolio in January. At the time, analysts 
worried that adding PCs would distract Mr. Joshi, who is viewed as a strong 
manager, from the printer business.

The January shift was part of a struggle between HP's directors and Ms. 
Fiorina, which culminated in her dismissal in February.

Mr. Bradley's appointment marks the second time in a week that Mr. Hurd has 
distributed the duties of executives with more than one role. Last week, 
Mr. Hurd named Cathy Lyons, a veteran of HP's printing unit, as chief 
marketing officer. She replaced Mike Winkler in that role, while Mr. 
Winkler remained the head of HP's customer-solutions group, which sells to 
big corporate customers.

Mr. Bradley, 46 years old, was president and then chief executive of 
palmOne from 2002 until he resigned in March, and was credited with helping 
to stabilize the company after it suffered during the tech bust in 2001. He 
is known as an operations-focused executive who helped streamline palmOne's 
supply chain.

The PC unit he will take over at HP is the world's second-largest maker of 
personal computers, behind Dell Inc. Profitability at the unit has been 
improving, while HP has been losing market share to Dell. For the six 
months ended April 30, the group's operating earnings nearly tripled to 
$294 million from $105 million, on revenue of $13.2 billion.

Some analysts and investors have long wanted HP to spin off the printer 
unit. A person familiar with the matter said the split of the PC and 
printer groups isn't a precursor to dividing the company.

Details at...
http://online.wsj.com/article/0,,SB111869910511858446,00.html


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