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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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