Commonwealth of Australia Copyright Regulations
| Name | Job Function | Employment Type | Monthly Hours | Monthly Sales Target(*) | Shop |
| Miguel | Sales Representative | Full-time | 152 | $ 1,40,000 | Melbourne CBD |
| Mary | Sales Representative | Full-time | 152 | $ 1,40,000 | Melbourne CBD |
| Hang | Sales Representative | Part-time | 76 | $ 70,000 | Melbourne CBD |
| John | Admin Support | Full-time | 152 | $ – | Melbourne CBD |
| Sally | Sales Representative | Full-time | 152 | $ 1,40,000 | St Kilda |
| Peter | Sales Representative | Full-time | 152 | $ 1,40,000 | St Kilda |
| Arthur | Admin Support | Full-time | 152 | $ – | St Kilda |
| (*) Admin staff help out during busy periods in the store so this is why they have sales but no targets. | |||||
| GROSS PROFIT MARGIN: | ||||||
| Jan-18 | Feb-18 | Mar-18 | Apr-18 | May-18 | Jun-18 | |
| Total Sales | 909820 | 756156 | 756631 | 873216 | 658853 | 658257 |
| Cost of Goods Sold | 699833 | 575171 | 580958 | 665061 | 515311 | 507627 |
| GROSS PROFIT | 209987 | 180985 | 175673 | 208155 | 143542 | 150630 |
| GROSS PROFIT MARGIN | 23.08% | 23.93% | 23.22% | 23.84% | 21.79% | 22.88% |
| Trend | 100% | 103.70% | 97.00% | 102.67% | 91.40% | 105.03% |
| To: CEO Juan Palacious From: Junior Accountant Date: 10/10/2018 Subject: Findings Regarding the Data The data which is considered is based on the different rand of mobile phones which have been sold by different employees working in the business. The data set shows a different brands and also different model numbers which have been sold by different employees and moreover the data set also reveals that the sales quantity which is sold by such employees. The analysis is to be conducted considering the brands in which the business has been able to achieve maximum sales and also reveal the employee who have been able to achieve the target sakes for the business. As per the analysis, the business has been able to increase the gross profit margin on an consistent basis which is shown to be maximum in the month of February 2018 as per the ratios which is 23.93% however the growth trend is to shown to be maximum in the month of June as there is sudden spike in sales and also in profitability from previous month comparison. The inventory turnover for the month of April is shown to be maximum which suggest that the business was able to sale most of the inventories of the business in the month of April. The product wise sales for different month shows that the product Sony Xperia XZ2 has been a popular model as the same is being sold on an aggressive basis and has contributed to the maximum level to the overall sales of the business (Goad & Jaramillo, 2014). As per the findings regarding the sales employees of the business, Mary has achieved the maximum sales for the business as shown in the employee target chart above. The second best in achieving the target is shown to be Sally. The analysis further reveal that Mary who is mostly engaged in the sales of Samsung Brand Products and Sally Who is engaged with the sales of Sony Xperia Model phones have been able to achieve more sales for the business in comparison to other employees who have other sales product targets. This shows that the business is deriving most of the revenue and profits from the sale of these two brands as the same are also popular with the customers of the business (Panagopoulos & Ogilvie, 2015). The employee target list shows that Mary and Sally has been able to achieve sales which is much more than the targets of the business which is shown to be 139% and 124% respectively. The recommendations which can be suggested to the CEO of the business as to the fact of improving the business and its revenue generating capacity are listed below in details: • The management of the company needs to focus more on the sales of Mobile phone brands such as Samsung and Sony Xperia such that the business is able to achieve maximum sales and thereby increase the profitability of the business. The two mobile brands are shown o be popular among the customers and thus by focusing more on such brands the business will be able to increase the sales revenue and also the profitability of the business. • The business need to reduce the overall cost of good sold which is shown to have also been high in case of certain products which has affected the revenue of the business. The management needs to formulate appropriate strategy to counter the same in order to maximize the sales revenue of the business. Reference |
| Name | Job Function | Employment Type | Monthly Hours | Monthly Sales Target(*) | Shop |
| Miguel | Sales Representative | Full-time | 152 | $ 1,40,000 | Melbourne CBD |
| Mary | Sales Representative | Full-time | 152 | $ 1,40,000 | Melbourne CBD |
| Hang | Sales Representative | Part-time | 76 | $ 70,000 | Melbourne CBD |
| John | Admin Support | Full-time | 152 | $ – | Melbourne CBD |
| Sally | Sales Representative | Full-time | 152 | $ 1,40,000 | St Kilda |
| Peter | Sales Representative | Full-time | 152 | $ 1,40,000 | St Kilda |
| Arthur | Admin Support | Full-time | 152 | $ – | St Kilda |
(*) Admin staff help out during busy periods in the store so this is why they have sales but no targets.
