The following list of management objectives is
provided as a correlated, ready
reference. These objectives should be reviewed periodically and used
as a guide in achieving the desired operating
results. 1. Four stock turns per
year are required. Achieving a stock turn of at
least 1.33 per accounting period will result in
attaining the annual goal. 2.
Monthly review of all stock and stock records.
3. Maintaining cost of operations expenses at
2.5% but not more than 5% of
sales per accounting period. 4.
Attaining a gross profit of approximately 15% to cover general operating
expenses (such as General Fund assessment, cost of
operations, markdowns, surveys, etc.)
and not jeopardize profits available for transfer to the recrea-
tion fund. 5.
Attaining a minimum of 32-percent net profit on can drink vending
Attaining the planned operating profit in the snack bar.
7. Maintaining an in-stock position on all items of
recurring demand and keeping
inventories within prescribed limitations.
OPERATIONAL ANALYSIS REPORT
The primary purpose of the Operational Analysis
Report is to point out stock turn
and the performance of other phases of the ship’s store operation.
(Refer to fig. AV-1 as you read the
information below.) Figures reported
on Operational Analysis Reports are obtained from the
Ship’s Store Balance Sheet and Profit and Loss
Statement (NAVCOMPT Form 153). Formulas
used are as follows (caption numbers refer to captions on the
Operational Analysis Report):
Data Block and Caption
Explanations of Entries
Retail Sales (caption 1) minus Cost of Retail
Sales (caption 2).