有些人就是为了杠。我几次拉回主观点:露露柠檬从毛利率角度看,性价比挺高的。你唧唧歪歪半天,拿出来什么论据?因为物流中心电费算进成本,所以露露柠檬从毛利率角度看,性价比不高?逻辑呢?
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
有些人就是为了杠。我几次拉回主观点:露露柠檬从毛利率角度看,性价比挺高的。你唧唧歪歪半天,拿出来什么论据?因为物流中心电费算进成本,所以露露柠檬从毛利率角度看,性价比不高?逻辑呢?
你说的ABCD(折旧费等等)是distribution center的意思吗?一、假如你原文指的的是生产设备,根据你引用的,证明了COGS确实不含;二、假如你原文确实指的是distribution center,我想问一下,几个物流中心的折旧相比COGS占比是多少,可能是“毛支出”的一半吗?distribution center 的水电费垃圾费难道不是可以忽略吗?
Nike也好,苹果也好,Lululemon也一样,他们的利润主要来源于定价权,定价权来自设计被市场的认可,所以代工厂在谈判中处于劣势所以其利润率是被挤压的。Lululemon的未来是否光明也在于能把这种市场认可的定价权持续多久。代工厂问题不重要,等着拿订单的工厂到处都是。