发布于: 雪球转发:0回复:13喜欢:0
回复@齐之以和: 我稍微展开句,露露柠檬的“毛成本”里没有设备折旧、水电费、污水处理、垃圾费等等,因为露露柠檬就是设计厂,生产全部外包的。考虑到它的定价和销售策略,残次品赔付应该极少,折扣本身极少,且按照露露柠檬的会计规则应该是直接扣减收入的。所以“毛支出”基本就是付给上游供应商的钱。这是微观层面,从大一点的行业层面来说,海澜之家优衣库都是50%左右毛利率,海澜之家那是些什么货?优衣库又是怎样的物美价廉的口碑?综合对比下来,露露柠檬产品本身,从“毛利率”这一个尺度来衡量,用户性价比不错。//@齐之以和:回复@大雨落在雅砻江上:错误,毛利率55%,意味着哪怕不考虑供应商,成本也只占45%,这个成本包括不仅包括材料,还包括工资、设备折旧、水电费、折扣、赔付、运输成本、残次品、污水处理、垃圾费...这里面材料成本能占一半就很高了...也就是1000块的裤子最多也就225块钱的材料成本...
引用:
2024-01-29 13:03
我买过4次优衣库,扔了3次,这第四件也准备扔了,第二次穿。。。但是网上都说优衣库好,我只能检讨我自己了。。。

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别逗我了,你但凡看过一眼lulu的财报,也说不出来lulu的COGS不含ABCD这句话。别想当然了,真要去看财报就看仔细点。下面是LULU财报的原文
Cost of goods sold includes: • the cost of purchased merchandise, which includes acquisition and production costs including raw material and labor, as applicable; • the cost incurred to deliver inventory to the Company's distribution centers including freight, non-refundable taxes, duty, and other landing costs; • the cost of the Company's distribution centers, such as labor, rent, utilities, and depreciation; • the cost of the Company's production, design, research and development, distribution, and merchandising departments including salaries, stock-based compensation and benefits, and other expenses; • occupancy costs such as minimum rent, contingent rent where applicable, property taxes, utilities, and depreciation expense for the Company's company-operated store locations; • hemming costs; • shrink and inventory provision expense; and • the cost of digital content subscription services, including the costs of content creation, studio overhead, and related production departments

01-29 16:21

天天讲那些行业故事没用,不认真做研究就别装了。