| |
vending machines. For cost of operation vending
machines, enter the total value of all items for the
vending machines from the Cost of Operation
column.
GAINS OR LOSSES
Once you complete inventory and closeout, the
NAVSUP Form 235 and the NAVSUP Form 464
gains or losses are identified. The amount of those
gains or losses is a difference compared to the total
sales for an individual outlet or the total sales
for all outlets. The amount or percentage of
difference determines what course of action the
ship’s store officer must take. Determine the
percent of difference for the entire ship’s store
operation using the formula shown in figure 6-13.
In the example, the total difference of all sales
outlets including the bulk storeroom is $246.44,
the total net loss. The figures for the differences
of each individual sales outlets are obtained from
the Ship’s Store Afloat Financial Control Record,
NAVSUP Form 235, and the figures for the
differences of the bulk storeroom are obtained
from the discrepancy list. The total net loss of
$246.44 is then divided by the total sales for all
the sales outlets of $86,877 for the net difference
of .28 percent. Once you determine the net
difference, then determine if it is within monetary
limits. An excessive difference exists when the
total inventory dollar value difference between the
financial control records and the physical
inventory exceeds $750 or 1 percent of total sales,
whichever is greater. If this is the case, then the
ship’s store operation is not within monetary
limits and action must be taken.
ACTIONS TAKEN FOR EXCESSIVE
DIFFERENCES
When an excessive difference is discovered
during records closeout, the supply officer must
be notified and all ship’s store accountable spaces
are secured and numbered car seals placed on
them until the difference can be resolved.
COMPUTING GAINS OR LOSSES
ACTIVITY
Retail store
Snack Bar (Retail items)
Snack Bar (Manufactured Items)
Standard Navy Clothing Store
Can Drink Vending Machines
Bulk Storeroom
Total
SALES
$49,161.80
$8,623.15
$2,060.20
$13,865.55
$13,166.30
N / A
$86,877.00
GAIN OR LOSS
REPORTED FROM
– $116.20
NAVSUP Form 235
+$15.75
NAVSUP Form 235
0
NAVSUP Form 235
– $22.63
NAVSUP Form 235
– $8.45
NAVSUP Form 235
–$114.91
NAVSUP Form 464
–$246.44
COMPUTATION
The difference $246,44
divided by
the total sales
equals
the net difference
of .28%
The ship’s store operation has a net loss of
$246.44 with a net difference of .28 percent
Figure 6-13.–Computing gains and losses.
6-23
|
