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Figure 6-7.—Vending machine cost control (can-type drinks)
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should be recorded on line R of the NAVSUP 236. Deducting  these  costs  from  the  money  received as  sales  will  show  you  the  value  of  net  profit. There  is  no  expected  percentage  of  net  profit  to sales,  since  the  cost  of  repair  parts  can  be  too variable. However, the gross profit (sales less cost of  sales)  should  be  about  60  percent.  If  gross profit is less than (or more than) this percentage, you  can  probably  determine  the  cause  from  the output   recapitulation   section   of   the   NAVSUP 236. You must record all receipts and expenditures for  cup-type  machines  in  the  Vending  Machines column of the NAVSUP 235 at cost price. At the end  of  the  accounting  period,  the  inventory  at  cost price   should   be   posted   to   the   Expenditures column.  Sales,  as  represented  by  your  cash  col- lections,  should  also  be  posted  to  the  Expenditures column.   The   difference   between   the   Receipts column  and  the  Expenditures  column  of  the Vending  Machines  column  will  represent  gross profit or loss. Report all cash received from cup- type drink vending machine sales on line C03 of the   NAVCOMPT   153. Can-type  Drink  Vending  Machines Just as for the cup-type drink machines, you must  also  prepare  a  Vending  Machine  Control (NAVSUP  236)  for  each  can-type  drink  vending machine  you  are  operating.  Refer  to  figure  6-7 as you read the information below on how to use the  NAVSUP  236  for  cost  control  analysis. Your beginning inventory will be the number of  cans  in  each  machine  plus  the  backup  stocks held  by  the  vending  machine  custodian.  If  the vending machine custodian and storeroom custo- dian  are  separate   persons,  make  sure  a  daily record is maintained on all cans that were placed in  each  vending  machine.  You  can  use  a  locally prepared form for this record. Just place the form inside  the  door  of  each  machine  and  make  sure all  entries  are  made  in  ink  and  can  be  read.  At the end of the month, you will use this informa- tion for preparing the NAVSUP 236. The number of   cans   placed   in   each   machine   will   be recapitulated  on  the  NAVSUP  973. If  the  vending  machine  custodian  and  the storeroom  custodian  are  the  same  person,  you will still need a daily log if you have more than one vending machine. In fact, you will need a log for each machine. At the end of each month, you should  prepare  the  NAVSUP  236  from  data  on the  NAVSUP  464,  the  NAVSUP  469,  or  the NAVSUP   470. In either type of operation (separate or com- bined),   your   beginning   inventory   plus   your receipts  minus  your  surveys,  expenditures,  and ending  inventory  will  equal  the  number  of  cans you  have  sold. In  completing  the  Profit  and  Loss  section  of the  NAVSUP  236,  you  must  compute  your  cost of  sales.  Add  the  dollar  amounts  that  you  have reported  on  line  R  of  each  NAVSUP  236.  You now have the total cost of sales you must report on  the  NAVSUP  978  at  the  end  of  the  accoun- ting  period. For  accountability  purposes,  you  must  con- sider  all  can-type  drinks  sold  through  vending machines  as  retail  items.  For  this  reason,  you must  take  up  the  can-type  sodas  on  a  separate Canned  Drink  Vending  Machine  column  of  the NAVSUP  235  at  retail  price.  (However,  Cost  of Operation   items,   such   as   minor   repair   parts, springs, fuses, and like items should be recorded at cost  price  in  the  Cost  of  Operations  column of   the   NAVSUP   235.)   At   the   end   of   the   ac- counting  period,  the  difference  in  money  value necessary   for   the   Receipts   and   Expenditures columns  to  be  in  agreement  will  represent  the difference  between  cash  received  and  sales  per inventory.  You  should  report  the  cash  received figure  on  line  C03  of  the  NAVCOMPT  153. Other  Types  of  Vending  Machines If  you  are  supervising  the  operation  of vending   machines   that   sell   candy,   cigarettes, cookies,  gum,  potato  chips,  crackers,  and  other like  items,  you  should  consider  these  items  as retail   merchandise.  You  must  account  for  and control sales of these items just as you would the sales  from  any  other  retail  outlet  of  the  ship’s store. Use a separate Vending Machine Retail Price column of the NAVSUP 235 to document the con- trol of these sales. The difference in money value needed  to  bring  the  Receipts  and  Expenditures columns   into   agreement   will   represent   the difference  between  cash  received  and  sales  per inventory. Report all the cash you have received from these vending machine sales on line CO2 of your NAVCOMPT 153. Remember to report this figure  separately  from  the  figures  representing your  can-type  and  cup-type  drink  vending machine sales. 6-22

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