罗定职业技术学院 题 目：析

农村连锁超市物流成本管理对策分 系 部：经济管理系 姓 名： 专 业： 年 级： 学 号： 指导教师：

201年 月 日

案例分析

题 目农村连锁超市成本管理对策分析 专 业：

班 级：

学 号：

学生姓名：

指导教师：

罗定职业技术学院经济管理系

201年 月 日

校内指导教师评语及成绩评定：

校内指导教师签名：

年 月 日

农村连锁超市物流成本管理对策分析

摘要：连锁超市经营活动的绝大多数环节均会发生大量的物流费用，物流费用的高低直接影响到超市的经营利润。连锁超市经营者所面临的一个重要问题，就是如何对超市物流成本进行分析和控制。本文通过分析农村连锁超市物流成本管理中存在的问题，探讨了连锁超市物流成本管理的应用方法，以期获得农村连锁超市物流成本管理的对策。

一、案例介紹

随着我国经济的迅猛发展，连锁店、超市这两种商业经营模式已成为我国流通领域新的经济增长点。20xx年我国限额以上连锁企业销售总额占社会消费品零售总额的比重接近20％，超市销售额的迅速增长，已成为拉动我国消费增长的巨大动力之一。同时，随着我国商品流通体制改革的不断深化，农民收入的不断提高和购买力的逐步增强，农村商业流通得到快速发展。目前，城市的竞争压力日渐增大，许多有远见的超市已悄然进入农村市场。 二、农村连锁超市物流成本管理存在的关键问题

（一）物流专业化程度低

农村连锁超市发展迅猛，需要提高物流的社会化和专业化程度据有关方面统计，商务部最终核准了2373家企业作为20xx年“万村千乡市场工程”承办企业。随着商务部正式启动“万村千乡”市场工程，农村的连锁超市形成迅猛增长的趋势。从超市内部看，由于我国超市连锁水平较低，很多超市各有各的供应商和物流渠道，造成物流活动分散，超市自行采购并由供应企业自行送货，采购批量小，采购成本很难降下来。库存积压与断货现象并存，库存成本较高。从超市外部环境看，物流专业化程度低，社会化意识淡薄。“大而全”、“小而全”的观念影响许多企业。这种分散、低效、高耗的物流组织形式，只能阻碍企业的发展，削弱整个供应链的竞争力。

（二） 物流信息技术手段落后

我国许多连锁超市内部缺乏应有的通信系统，总店与分店之间无法及时进行业务指导、销售管理、信息交流以及商品配送和调剂。大部分连锁店的配送中心尚停留在商品配送的人工管理和记账水平上，未进入电脑联网阶段。配送中心支持决策系统、管理信息系统等很不完善。缺货断档或库存积压现象严重，降低了要货、送货的准确度。此外，许多连锁超市与其供应商之间基本上不能及时进行数 1

据交换，发货方和订货方无法掌握订货状况、货物在库状况和在途状况。超市与供应商之间的电子数据交换系统未能被广泛应用。

（三） 标准化程度低

目前，绝大多数连锁超市都能做到门店统一，但在商品容器及有关的装卸搬运、存储、运输等设备方面未能实现统一的规格化和标准化。作为连锁超市的最主要的信息手段一一条形码技术，也只在POS系统方面进行了简单的运用，库存、分货拣选等基本上没有涉及到，仍然以人工操作为主。至于顾客服务、品类管理、销售、结算等几乎无标准化可言。

（四） 第三方物流发展缓慢

随着全球供应链的整合，第三方物流扮演着愈来愈重要的角色。但我国第三方物流发展缓慢，长期受行业限制和地域分割影响，第三方物流的物流网点没有统一的布局，小、散、差的状态较为普遍，像“海尔物流工地”那样的大型物流配送中心屈指可数，而在分散状态下的配送中心规模达不到提高总体效益的程度，未能形成规模优势，导致供求双方的积极性受挫。

（五） 配送效率低下

当前，绝大多数连锁超市的配送信息要经过多次传递，由于信息的传递环节较多，容易产生失真现象，一旦订单上的信息与超市不一致，配送商就要在制造商和超市之间进行多次斡旋，这不仅影响配送服务水平，还增加了不必要的配送成本。在配送业务操作上，大多数连锁超市还仅仅停留在取货、送货的初始阶段，配送业务技术含量低，距离高效物流化运作还有很大差距。据统计，目前，我国连锁超市的平均配送率只有30％～60％。如此低的配送率不仅造成了整车装载率低、回车空驶率高、运力的大量浪费，而且使递送速度慢，保证率低。

（六） 农村超市经营物流成本高

一方面，由于农村人口居住地比较分散、点多面广，交通运输不够发达，电力、通讯、自来水等基础设施建设也比较薄弱，物流没有形成体系等方面的原因，所以一般商品的物流成本较高。另一方面，配送中心建设困难。首先是贷款困难。大多数流通企业没有资产作抵押，使政府现行的贴息扶持政策不能在推动企业加快配送中心建设方面发挥有效的作用。加之用地困难，使试点企业配送中心的建设普遍滞后。除此之外，超市的配送能力也较弱，有经验的农村超市，其商品的 2

配送率平均只达到40％，有的虽高达80％，但也还未实现食品的完全配送，致使配送商品的成本居高不下。这些往往导致一些参与农村超市建设试点的流通企业产生普遍亏损或盈利微薄的现象。

三、农村连锁超市物流成本管理的原因分析

（一） 经营管理者对物流成本认识欠缺

经营管理者对物流成本认识欠全面、理解欠充分，导致物流成本控制缺位超市企业物流成本的复杂性和关联性，使得经营管理者很难看到物流成本的全貌，以致过度强调服务水平而不计物流成本。在连锁超市企业，管理阶层重经营轻管理，重市场促销、价格战和销售额而轻核算。经营者在销售损失和物流成本之间也会优先考虑到销售损失，因为缺货是显性的而且能够被监管，而部分物流成本是隐性的或者说不是由本超市所承担。超市经营管理者陷入的另一个误区就是片面强调物流成本或某一环节的物流成本的最低化而并非合理化。因此，有必要对物流成本信息进行全面核算和分析以帮助管理者能够作出正确的决策。 （二） 连锁超市物流成本管理和控制没有统一的标准

在连锁超市物流成本管理和控制实践过程中，对连锁超市物流成本管理与控制研究还没有形成统一的、有说服力的理论依据和实施标准在认识物流成本方面，不同物流专家考虑的方位各不相同，计算范围也没有统一的标准。各超市是根据自己不同的理解和认识来把握物流成本，各超市间无法对连锁超市的物流成本进行比较、分析，也无法得出行业平均物流成本。这影响了经营者发现物流成本中存在节约的空间，对其重视不够，为此，应对其物流成本信息进行分析。 （三） 缺乏现代化的物流体系

由于缺乏现代化的物流体系，造成物流效率低，采购运输和结算成本较高高额物流费用的产生，一方面，是由于信息技术的应用水平低所产生的间接成本高；另一方面，是由于分销网络的分散阻碍了商品快速销售。要改善管理，积极创新，学会用现代化手段控制市场，生产配送的环节注重网络营销体系，物流信息平台建设，信息技术作为零售业发展的重要手段已成为国内外零售发展的趋势，应用现代化的物流手段是零售商同生产商在需求间建立起了无缝的信息共享，形成快速反应的供应链。通过信息流对物流、资金流的整合优化和及时处理，提高物流效率，实现物流成本控制。提高信息化水平，增加竞争能力，“用信息取代库存”，在短时间内，以最低的成本为客户提供高价值的产品，从而实现利润的提高。

（四） 物流效率低制约农村连锁超市的发展

3

如今，农村没有形成现代发达的物流体系，总体而言效率低下，成本较高。与国内外大型连锁超市相比有不小的差距，由于农村基础设施还不够完善，现代化程度低，主要依靠人工操作处理的货物量有限，物流流程缺乏科学性，并且不规范，集中配送程度不高，因此，不少农村连锁超市的车辆和仓库没有得到有效利用，由此引起利用率低以及货物的大量损耗，最后导致物流成本高，制约农村连锁超市的发展。

四、农村连锁超市物流成本管理规范化的建议

（一） 提高员工对于物流成本的认识

超市多数的员工对于物流和物流成本还缺乏足够的认识。因此，要想实施高效物流活动及成本管理，第一步就是加强培训，提高员工特别是中高层领导者对物流及其成本管理的认识。要正确地认识物流的概念及其在超市经营中的作用，即超市物流是提高超市的竞争能力和客户服务水平、增加超市利润的重要保证。同时，要正确认识物流成本管理的重要性及物流成本管理的系统性，以系统观念、整体思想保持物流系统的各个组成部分成本之间平衡。切忌将物流成本管理看作只是财会人员的工作，或者仅仅是物流管理部门、营销部门的事。实际上，超市物流成本发生在物流活动的各个环节，如供应物流、生产物流、销售物流、退货物流、回收物流等。

（二） 构建高效率的物流系统

物流系统关系到超市的竞争力、盈利水平，应该得到高度重视，从战略的高度规划超市的物流系统。对超市而言，物流系统的优化就是要结合超市的经营现状寻找一个恰当的物流运作方式。根据物流成本效益背反理论，降低物流成本的关键，在于从物流的整体来考虑，而不是片面地强调某一环节。也就是说，超市的物流管理部门作为直接对物流系统规划和运营负责的部门，理应成为物流系统优化的主导者，同时还要涉及生产、销售等部门，从而对降低整个超市的物流成本来说，超市构建物流系统并使之高效率的运作是其必不可少的手段。

（三）完善物流成本的核算

按照作业成本法“产品消耗作业，作业消耗资源”的原理，针对我国农村连锁超市的现状：自有车队运输，仓库通过租赁获得、配送中心现代化水平较低，假定状况及物流成本管理界定的范围，可以将分析过程确定为两个阶段：第一阶段分析资源动因，将消耗的资源分配到作业；第二阶段分析作业动因，将成本分配到 4

成本对象。由此构建起物流成本核算新体系，形成物流成本管理的数据信息传递及反馈系统，以利于物流成本的管理。物流成本核算方式可以采取统计与会计相结合方式。首先，由财务人员根据原始凭证编制记账凭证，并登记有关账户；其次，由物流成本人员根据原始凭证登记物流成本有关账户，同时设置统计台账，登记由超市统一提取或支付而由物资部门负担的费用及按支付形态反映的物流费用。期末(通常以月份)物流成本人员依据物流成本有关账户和统计台账编制“物流成本计算表”，并据此对物流成本发生情况进行分析，为与新的财务会计制度一致，在物流成本核算时，设置“物流成本”、“委托物流费用”和“物流管理费用”三个科目，分别用以核算、记录超市自身从事物流业务所发生的费用，以及超市委托第三方从事物流业务所发生的费用。按费用科目设三个账薄，并按成本责任单位及费用项目进行明细核算，统计与会计相结合的物流成本核算方式不需要对现行成本核算的账表体系进行调整就能全面系统地提供物流成本资料，且核算方法简单，易于掌握，能及时传递和反馈物流成本会计信息，有效控制和管理物流成本。

（四）加快农村超市配送中一个中心建设

农村人口分散，离商品集散地都有较远的路程，特别偏远乡村道路通车困难，一方面，不利于大家电的运输，另一方面，增加了营销成本。农村交通不便，售后服务跟不上，也给售后服务带来不便。因此，配送的中心的建设是农村超市运行和发展的关键和支撑平台。首先，要从源头上抓起，进一步扩大连锁企业和农村超市的配送率，不断提高配送商品的质量。同时，要加强销售终端的管理，为扩大主渠道进货创造条件。其次，应尽快制定配送中心建设标准，并给予一定的优惠扶持。如可对建设物流配送中心的贷款实行全额贴息。第三，国土部门也应在整合土地资源的基础上，优先安排农村配送中心的建设用地，对其实行适当优惠，以此推进农村超市配送中心的建设。

结语

我国现阶段已面临着全面对外开放的销售市场，未来的10年，中国将成为国际商业集团竞争的主战场，这种局面使得连锁经营竞争更加激烈，而目前我国连锁企业物流成本过高已经成为参与国际竞争的一个巨大障碍。物流要真正成为我国连锁企业的“第三利润源”，必须对物流成本进行有效的管理和控制，只有这样才能降低物流成本，全面提升连锁企业的核心竞争力。通过对成本动因和成本分配状况的分析，可以揭示哪些资源需要减少，哪些资源需要重新配置，最终确定如何改进和降低连锁超市物流作业成本，这将是作业成本法最终要达到的目的。降低物流成本，增大企业利润空间已经成为各个连锁超市成长的必由之路。 5

 

第二篇：样本案例

ISSN 1940-204X

Northlake Bookstore:

Benchmarking for Performance Evaluation

Hugh Grove

University of Denver

Tristy HillestadUniversity of Denver

Lisa M. Victoravich University of Denver

IntroductIon

In September 2004, Wendy Wiley, the Northlake Bookstore manager, was considering the implications of a shocking development. For the first time in her seven years as the Bookstore manager, textbook sales for this fall had decreased from the prior fall sales. The sales decrease was approximately $180,000, or 3% of annual textbook sales. Wendy wanted to address this problem before it got worse. She found that this sales decrease was due to two emerging technology problems, possibly of equal magnitude: 1) the students’ increasing use of online textbook vendors, and 2) the professors’ increasing use of online textbook publishers. Wendy reported the bad sales news to her boss, Chuck Irwin, the Vice Chancellor of Finance at Northlake

University. After commiserating with her, Chuck told her that he was not surprised by this sales problem and that she should consider how to deal with these emerging

technologies in her next performance evaluation report by comparing the performance of the Northlake Bookstore against competitors using benchmarking analysis. This analysis would help Wendy find the strengths and

weaknesses of the Bookstore. Additionally, Chuck wanted Wendy to develop a few key related short-term performance goals and related measures that could be used in future

performance evaluations. He wanted to discuss the situation at their meeting next week, which was the annual review

of the Bookstore’s performance for the prior fiscal year 2004 (July 2003 through June 2004). A benchmarking analysis was required by Chuck for the annual review of all the non-academic departments under his management.

Northlake is a private university, located in a major

metropolitan area in the Midwest, with an annual enrollment of 12,700 students, mostly undergraduates. Northlake is quite dependent upon student tuition, which typically accounts for 60% of its total revenues. However, the

Chancellor was concerned because donations and gifts to the University were down, possibly due to uncertain economic conditions and erratic stock market performance.

Prior to becoming the Northlake Bookstore manager, Wendy had spent 15 years in retail sales, most recently as a Wal-Mart sales manager. She was an outgoing, supportive individual who really liked being a retail sales manager and enjoyed working with her employees. She strongly believed in continuous improvement of any sales department that she managed. Despite her extensive retail experience in the for-profit sector, this was her first experience working in an academic environment. Wendy occasionally became frustrated working with faculty due to their late or inaccurate book orders. However, she liked helping students and

enjoyed working in an academic environment without all the pressures of a for-profit business with aggressive sales and earnings targets like Wal-Mart.

nortHLAKE’S HIStorIcAL PErForMAncE MEASurES

To prepare her benchmarking analysis report required for the upcoming annual performance evaluation of the Bookstore, Wendy had collected income statement, product line, and other performance measures for the last three fiscal years. To aid evaluation, she summarized the various Bookstore operations into five product lines: textbooks, supplies and sundries, clothing, software and accessories, and computers.

The textbook product line included new texts, used texts, class notes (course packs), and general reference books. The supply and sundry line included school and office supplies, electronics, food, sundries, greeting cards, and miscellaneous campus department sales. The clothing line included all insignia clothing, gifts, and memorabilia.

Wendy knew she needed to act fast to thoroughly analyze all the information needed for the Bookstore’s annual benchmarking analysis that Chuck and the Chancellor required. She had a lot of historical information and was

table 1

northlake university Bookstore Income Statements

2004 Actual Sales %

2003

Actual Sales %

2002

Actual Sales %

sales

Cost of Goods sold Gross margin Labor expenses operating-Utilities maintenance Rent

postage & printing telephone outside services insurance Consumables travel

total oper. expenses operating income other income net income

other Performance Measures

11,110,607 8,052,260 3,058,347 1,398,996

50,477 38,441 132,129 25,724 9,429 21,855 6,713 182,028 15,944 1,881,734 1,176,614 163,034 1,339,647

2004

100.0% 72.5% 27.5% 12.6% 0.5% 0.3% 1.2% 0.2% 0.1% 0.2% 0.1% 1.6% 0.1% 16.9% 10.6% 1.5% 12.1%

2003

9,201,132 6,760,730 2,440,403 1,168,313 73,982 35,019 136,085 23,988 8,970 13,599 6,672 154,110 21,627 1,642,364 798,039 79,853 877,895 2002

100.0% 73.5% 26.5% 12.7% 0.8% 0.4% 1.5% 0.3% 0.1% 0.1% 0.1% 1.7% 0.2% 17.8% 8.7% 0.9% 9.5%

8,765,163 6,616,751 2,148,413 1,091,193 35,466 33,959 132,632 25,097 9,530 13,170 6,245 133,983 3,509 1,484,781 663,632 79,176 742,808

100.0%75.5%24.5%12.4%0.4%0.4%1.5%0.3%0.1%0.2%0.1%1.5%0.0%16.9%7.6%0.9%8.5%

Faculty overall satisfaction survey

Customer Queing time at Registers (in minutes) % of Coursepacks available First Day % of textbooks available First Day

textbook sell-through (total sold/ total available) Gross margin Return: inventory (GmRoi) Cartons processed per employee hour Days textbooks in Receiving area

4.05 1.2 97% 99.6% 78% 2.5 3.3 10

3.92 2.1 96% 99.5% 76% 2.0 3.7 8

3.732.395%99.4%74%1.83.87

table 2

northlake university Bookstore Sales, cost of Goods Sold (cGS) and Gross Margins (GM) by Product Lines

Sales

2004 Sales Sales %

2003

Sales Sales %

2002

Sales Sales %

new texts Used texts Class notes General Books supplies & sundries Clothing Computers

software & accessor. total sales cost of Goods Sold

5,185,712 1,488,414 518,235 332,519 698,426 1,295,043 869,481 722,778 11,110,607

cGS

46.7% 13.4% 4.7% 3.0% 6.3% 11.7% 7.8% 6.5% 100.0% GM %

4,100,486 1,266,066 498,095 109,008 634,677 919,151 1,032,966 640,685 9,201,132

cGS

44.6% 13.8% 5.4% 1.2% 6.9% 10.0% 11.2% 7.0% 100.0% GM %

4,080,462 1,112,628 533,166 93,050 612,036 810,761 971,819 551,243 8,765,163

cGS

46.6%12.7%6.1%1.1%7.0%9.2%11.1%6.3%100.0%GM %

new texts Used texts Class notes General Books supplies & sundries Clothing Computers

software & accessor. total Cost of sales

Gross margins

3,969,948 947,651 401,411 229,710 436,121 686,562 829,308 551,550 8,052,260

3,058,347

23.4% 36.3% 22.5% 30.9% 37.6% 47.0% 4.6% 23.7%

27.5%

3,162,516 808,577 387,414 78,411 383,828 486,788 928,598 524599 6,760,730

2,440,403

22.9% 36.1% 22.2% 28.1% 39.5% 47.0% 10.1% 18.1%

26.5%

3,248,727 737,618 377,456 66,461 395,493 434,528 924,587 431,883 6,616,751

2,148,413

19.9%35.0%24.0%30.0%35.4%46.4%4.9%21.7%

24.5%

wondering how to analyze this financial information for her

benchmarking analysis report.

BEncHMArKInG

Benchmarking is the process of identifying superior

performance of other organizations for products, services, and processes, and then attempting to improve necessary areas with the goal of achieving similar excellence. The benchmarking process first became popular in 1989 after Xerox advertised its success with the tool; however, the tool was initially employed by Xerox in 1972. In fact, more than 70% of the Fortune 500 companies—which includes AT&T, Ford Motor Company, IBM, and Eastman Kodak—reported using benchmarking regularly.

Benchmarking is useful in countless decision-making settings including performance evaluation, health and safety management, and supply chain management. At Northlake,

benchmarking was a useful tool in evaluating the annual performance of non-academic units because it gave the administration a tangible, unbiased standard against which those units could be evaluated. Benchmarking was also useful at Northlake because it encouraged employees to

adhere to the underlying notion of benchmarking, which was to strive for continuous improvement by looking externally to what competitors were doing.

Benchmarking is typically performed using data collected from organizations in a similar industry. For example, Ford Motor Company would likely begin the benchmarking process by comparing its performance against other U.S. automobile manufacturers such as General Motors and Chrysler. To reach for greater standards of excellence, Ford would likely consider foreign automobile manufacturers that have been well known for high efficiency and quality, such as Toyota, the current world-wide leader in automobile sales. Wendy currently benchmarked the performance of

the bookstore against other college bookstores and major booksellers.

In performing a benchmarking analysis, it was imperative for Wendy to benchmark processes that were aligned with organizational strategic objectives. Since the Bookstore was a profit center, it was imperative that she compare the profitability of the various product lines with other

universities. The Bookstore also had an objective to provide service excellence. Thus, if available, it would be beneficial for Wendy to benchmark customer satisfaction data with other universities. Once processes that were consistent with strategic objectives were identified, it was necessary to collect and analyze internal information vis-á-vis external information from competitors.

The benchmarking process did not stop once areas of excellence and inferior performance were identified. Rather, it was imperative for Wendy to identify how to sustain the areas of excellence and improve the areas of inferior performance. In determining how to improve poor performance, she needed to understand the reason behind the poor performance. Once that was attained, it would be possible to determine a long-term plan for improvement.

nortHLAKE BooKStorE:

roLE And StrAtEGIc oBJEctIVES

A key role of the Bookstore was to supply the Northlake University community--which included but was not limited to faculty, students, alumni and parents--with textbooks, supplies, clothing and gifts, computers and software, and much more. The Bookstore’s formal mission statement was as follows:

he Northlake Bookstore is an academic resource for T

the students, faculty, staff, alumni, and guests of the University. The Bookstore serves the University with a business presence dedicated to providing service excellence that meets or exceeds the needs of each customer and University department.

The Bookstore played a significant role in enabling parents of freshmen to participate in getting their children ready for the first day of class. Additional temporary staff was hired to ensure there was adequate assistance available for new students and returning students who were purchasing their textbooks. These staff members were readily available and happy to answer any question that new parents or students might have regarding textbooks or the University in general. Also, congruent with the University laptop

requirement for all students, the Bookstore sold computers and software. This was a great way for parents to enjoy one-stop back-to-school shopping.

Additionally, the Bookstore tried to promote the University as a brand name by selling clothing and

accessories with the University logo and/or name. Availability of clothing and accessories was also a service provided to students, parents, and alumni who wanted to show their support for the school. Sales of merchandise with the University logo indirectly promoted the University, but the Bookstore did not try to formally create alumni support nor was that a formal goal. This was the function of the University Alumni Advancement (funding) office.

As indicated by the mission statement, by the role taken to familiarize new parents and students, and by the sale of merchandise with the University logo, the Bookstore operated in a manner aimed at achieving high customer

satisfaction. To measure customer satisfaction the Bookstore conducted an annual customer satisfaction survey and a separate faculty satisfaction survey. Customer suggestion forms were also readily available on the Bookstore website. Recently, a key area of customer (student) concern had been the significant increase in textbook costs due to the increase in the average price of a textbook from $50 to

nortHLAKE’S BEncHMArKInG InForMAtIon

In her years as the Bookstore manager, Wendy had developed various financial performance measures to help assess the performance of the Bookstore. Over the last few years, she had used these measures as part of her benchmarking analysis. She felt fortunate to have a fairly comprehensive benchmarking database available to her. It was provided annually to all bookstore members free of charge by the National Association of College Stores

(NACS). The only requirement was that each bookstore had to contribute its own data to the benchmarking database in order to use it. The NACS database included income statement, product line, and other types of benchmarks.With the looming threat from online textbook vendors, Wendy had started to benchmark Northlake’s textbook prices against the major online textbook vendors. She also tracked mail orders and Web orders from Northlake’s own website (started in 2000). Her task now was how best to use this benchmark information. She believed that her first step was to compare her current financial and operating results with the benchmark data to pinpoint areas in need of improvement. This analysis would likely uncover some areas that needed her attention, which would be useful in identifying areas in need of improvement.

table 3

nAcS Benchmarks: 2004 Income Statement versus northlake Bookstore

% of Sales

Average

25th Percentile

Median

75th Percentile %

northlake

new Course Books Custom materials Used Course Books General Books total Book sales Computer hardware software & accessor supplies & sundries Clothing sales

Cost of Goods sold Gross margin

Labor expenses operating-Utilities maintenance Rent

postage & printing telephone outside services insurance Consumables travel

total oper. expenses operating income other income other expense net income

departmental Gross Margins new Course Books Custom materials Used Course Books General Books total Book sales Computer hardware software & accessor supplies & sundries Clothing total net sales

47.5% 2.0% 20.7% 2.5% 72.7% 3.3% 3.3% 12.5% 8.2% 100.0% 74.2% 25.8%

12.9% 0.3% 0.6% 1.9% 0.4% 0.3% 0.3% 0.1% 3.1% 0.2% 20.1% 5.7% 2.1% 1.3% 6.5%

21.4% 23.7 33.7% 28.5% 25.5% 7.3% 21.3% 33.2% 36.7% 26.2%

41.1% 0.0% 14.1% 1.1% 56.3% 0.0% 0.6% 10.5% 3.4%

71.3% 24.3%

10.3% 0.1% 0.1% 0.0% 0.2% 0.1% 0.0% 0.0% 1.5% 0.1% 20.1% 0.3% 0.2% 0.0% 2.6%

19.5% 30.7% 22.0% 23.4% 3.3% 14.5% 27.0% 32.3% 23.4%

46.3% 0.0% 20.8% 2.4% 69.5% 1.2% 2.5% 12.3% 6.8%

74.3% 25.8%

12.4% 0.0% 0.4% 1.5% 0.4% 0.2% 0.2% 0.0% 2.0% 0.1% 23.9% 2.6% 0.8% 0.1% 8.4%

22.4% not available 34.9% 28.3% 25.7% 7.2% 21.7% 34.7% 38.6% 26.7%

52.6% 1.9% 29.6% 3.6% 87.7% 3.4% 5.9% 23.4% 14.0%

75.7% 28.8%

15.0% 0.5% 0.7% 2.5% 0.6% 0.3% 0.5% 0.1% 4.9% 0.2% 25.3% 6.7% 1.7% 1.1% 11.5%

25.0% 38.0% 34.0% 28.0% 10.0% 27.5% 41.3% 44.6% 29.6%

46.7%4.7%13.4%3.0%67.8%7.8%6.5%6.3%11.7%100.0%72.5%27.5%12.6%0.5%0.4%1.2%0.2%0.1%0.2%0.1%1.6%0.1%16.9%10.6%1.5%0.0%12.1%

23.4%22.5%36.3%30.9%28.3%4.6%23.7%37.6%47.0%27.5%

table 4

other nAcS Benchmarks for 2004 versus northlake Bookstore

Average

25th Percentile

Median

75th Percentile %

northlake

shrinkage as a % of sales sales per Fte student sales per Fte employee sales per sq.ft. of total space sales per sq.ft. of selling space

total space in square Feet square Feet per Fte student Ratio: selling to storage space number of Fte employees average # of Full-time employees average# of part-time employees

Used text sales:

as a % of new text sales as a % of Course Book sales

sales Change from prior Year online sales as a % of total sales Campus Contrib. as a % of sales # of hrs store is open per Week average inventory (000) average sales per store (000) average # of Fte students

inventory turnovers: new Course Books Used Course Books total Course Books General Books total Books hardware

software & accessories supplies & sundries Clothing

1.20% $1,025 $444,665 $1,229 $1,587

$23,495

$2 3.4:1 30.1

30 23 41.49% 28.23%

6.4% 3.1% 6.7% 55.0 $1,919 $12,357 19,788

5.4 5.8 5.7 1.6 5.2 9.2 5.5 2.7 2.6

0.36% $861 $350,385

$618 $792

$14,993

$1 3.0:1 22.5

24 3 32.31% 19.88%

2.5% 1.0% 3.9% 51.0

$1,494 $11,289 14,237

3.6 4 4.1 1 3.7 4 2.6 1.8 1.6

1.07% $1,026 $440,618

$954 $1,119

$20,006

$2 4.3:1 27.9

30 9 45.24% 30.00%

6.7% 1.7% 7.0% 54.5 $1,865 $12,305 18,203

5 5.6 5.3 1.4 5 8.6 4 2.3 2.3

1.89% $1,187 $536,855 $1,323 $1,881

$32,025

$2 5.8:1 37.1

36 41 52.45% 37.93%

11.8% 4.5% 8.8% 58.0

$2,226 $12,984 21,336

7 7.3 6.7 2 6.3 20.8 6.5 3.3 3.2

1.00%$1,338 $383,124

$741 $1,112 $22,500

$3 3.3:1 26.4

30 9

28.70%20.70%20.8%1.9%12.1% 52.0 $1,376 $11,111 12,708

9.19.59.41.89.113.73.91.93.1

table 5

northlake university Bookstore Quarterly textbook Benchmarking Average Prices, September 2004 Fall Quarter

text title, Author & ISBn

northlake

Amazon

Ecampus

Barnes&noble

WalMart

Average cost

history of human Rights ishay; o520234979 organizing for power mondros; o231067194 Dogmas & Dreams Love; 1566430437

modern Real estate practice Galaty; o793144280

human Resources For non hR Kulik; o805842969 ecology

molles; oo72951710

Contemporary Financial mgmt moyer; o32416470X

pocket Guide to Writing history Rampolla; o312403577 Cosmic perspective Bennett; o805387382 Calculus & its application Bittinger; o321166396 September, 2004 Fall Quarter

$ 18.50

37.00

48.00

37.25

34.75

99.00

124.50

13.50

92.75

103.00

$ 60.83

$ 16.97

34.50

44.95

49.70

32.50

92.81

96.98

13.95

96.00

103.00

$58.82

$ 17.68*

30.88

42.70

42.26

30.88

94.05

113.00

15.27

93.24*

97.85

$ 57.78

$ 19.96

31.00

44.95

50.69

32.50

98.75

125.95

13.75

93.00

103.00

$ 61.36

$ 15.27

30.88

36.86

44.73

32.66*

88.17

119.65

13.49

91.20

97.85

$ 57.08

$ 17.68

32.85

43.49

44.93

32.66

94.56

116.02

13.99

93.24

100.94

$ 58.76

* textbook currently unavailable online. average textbook price was used for comparative purposes.

Prior Benchmarking Studies: March, 2004 Spring Quarter January, 2004 Winter Quarter September, 2003 Fall Quarter

$ 63.99 $ 79.03 $ 78.02

$ 62.12 $ 80.03 $ 81.07

$ 61.24 $ 76.87 $ 74.66

$ 63.77 $ 79.94 $ 79.12

$ 64.06 $ 78.28 $ 79.30

$ 63.04 $ 78.83 $ 78.43

table 6

northlake university Bookstore Fiscal Year 2004 Mail and Web Sales

Mail orders

First

Second

third

Fourth

Ytd totals

text non-text mail totals FY2004 FY2003 Web orders text non-text Web totals FY2004 FY2003 Mail and Web orders FY 2004 FY 2003

$ 1,533 1,405

$ 2,938 $ 5,326

$37,866 4,034

$41,900 $36,802

$44,838 $42,128

$ 1,253 7,023

$ 8,276 $ 6,134

$23,647 11,166

$34,813 $26,263

$43,089 $32,397

$ 2,580 1,589

$ 4,169 $ 3,781

$27,620 4,490

$32,110 $28,476

$36,279 $32,257

$ 895 6,344

$ 7,239 $ 4,033

$12,186 16,454

$28,640 $21,587

$35,879 $25,620

$ 6,261 $ 16,361

$ 22,622 $ 19,274

$101,319 $ 36,144

$137,463 $113,128

$160,085 $132,402

$150 over the last five years. Significant contributors to this increase were publisher updates to textbooks, which were occurring more often (about every two years versus the

prior standard of about every five years). Given the increase in textbook costs, as a profit center the Bookstore had not been able to subsidize this change in cost. As a profit center, the focus of the Bookstore was to contribute to the overall profitability of the University as well as being efficient and controlling costs.

FInAL tHouGHtS

Wendy had a significant amount of financial and operating information to use in the Bookstore’s annual performance review. From past experience, she knew that benchmarking analysis was a very useful tool for such performance

evaluation. She also thought that these analyses could help develop strategies for dealing with the threat of reduced profits due to emerging technologies.

She realized that she had a significant amount of work to do in order to analyze all the available historical and benchmarking information. She hoped to summarize such information in the Bookstore’s benchmarking analysis report. Also, she had to quickly develop this report for her upcoming meeting with Chuck and the Chancellor.

nortHLAKE BooStorE: BEncHMArKInG AnALYSIS

Wendy and Chuck had agreed that the Bookstore benchmarking should include the Bookstore’s income statement, five product lines, and financial and operating performance measures. These items were to be

benchmarked against the National Association of Collegiate Stores’ (NACS) benchmarking information. In completing this analysis it was imperative for Wendy to identify

performance gaps between the Bookstore results and the NACS averages and develop tactics to correct such gaps.