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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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