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Figure  AV-1.—Operational  Analysis  Report.
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Ships Serviceman 1 & C (Revised) - How to fix and repair boats
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Figure AV-2.—Memorandum for Ship’s Store Management Report.
Data  Block  and  Caption Operating   Profit Percentage Vending   Machine Profit   Percentage Amusement   Machine Profit   Percentage Ship’s  Store  Stock  Turn Explanations  of  Entries Operating  Profit  (caption  8)  divided  by Retail  Sales  (caption  1). Vending  Machine  Profit  (caption  14)  divided by  Drink  Vending  Machine  Sales  (caption 11). Amusement   Machine   Profit   (caption   16) divided by Amusement Machine Sales (cap- tion  15). Total  of  the  following  captions 2—Cost  of  Retail  Sales 5—Operating  Expenses 9—Bulk  Sales 10—Transfers  to  OSO 12—Cost  of  Sales—VM  divided  by  Ship’s Store  Opening  Inventory  (caption  20). It should be noted that stock turns are based on opening inventory only, rather than on the average inventory for the period. While it is realized that on some ships it would be advantageous to average the beginning and closing inventories,  it  is  not  considered  that  this  would  significantly  alter  the  stock turn  since  ship’s  stores  are  on  a  4-month  accounting  period,  rather  than monthly. SHIP’S  STORE  MANAGEMENT  REPORT 1.   Purpose The  primary  purpose  of  the  Ship’s  Store  Management  Report  is  to  pro- vide the commanding officer a list of key indicators concerning the ship’s store operation. The report will highlight sales, inventory, cash collection, and other data  that  represent  significant  changes  and/or  problems  in  the  ship’s  store operation. 2.  Processing  the  Report The supply officer will complete the Ship’s Store Management Report and forward it to the commanding officer by the fifth working day of the month. However,  for  the  last  month  of  the  accounting  period,  the  report  should  be submitted by the fifteenth day of the month. The commanding officer should review  the  report,  record  any  remarks  directly  on  the  report,  and  return  it to  the  supply  officer.  The  supply  officer  should  then  forward  the  report  to the  ship’s  store  officer  to  be  filed  in  the  Returns  File  (SSA-10).  At  the  end of the accounting period, the monthly reports will be filed with the retained returns.  (See  fig.  AV-2.) AV-3

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