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I am trying to research common reporting practice, but somehow fail to find the right keywords for Google.

Essentially when a large retailer compares their reports from last year to this year the year on year changes are frequently smaller than the investment in new business. There's a phrase that is commonly used for that which I cannot find. It's something like:

'outlet corrected sales' or 'outlet adjusted sales' does anyone know the correct terms for this?

  • As in seasonally adjusted figures? – Kris May 22 '14 at 12:41
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    @Kris except that this is not seasonally adjusted so much as adjusted for change in size of operation. But without more specific details it is difficult to say what notation I would give it. I was in the accountancy profession for over 40 years. – WS2 May 22 '14 at 12:44
  • @WS2 However, I asked because the OP's questions seems to have a mixup. "Corrected/ adjusted" is not the same as like-to-like (no change in figures). – Kris May 22 '14 at 12:47
  • I am looking at number of outlets that I need to report on. I am really trying to generally find common approaches my using Google, but cannot find any relevant search terms. I believe Marks and Spencers and other supermarkets report like this in the UK. Looked over some of their reports but could not find it either. – Hans May 22 '14 at 12:49
  • it's 'like for like' in the sense that if I have a figures over 100 outlets and figures over 120 outlets the next year, I want to report on growth based on what has changed over the year without considering the 20 new outlets. – Hans May 22 '14 at 12:51
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I think OP is talking about

Sales per unit area

These are usually specified as annual sales per square foot/metre of retail outlets.

The concept of per individual outlet/store isn't very useful in most contexts, since it makes no sense to classify a large out-of-town "megastore" as somehow comparable to a small local outlet owned and operated by the same organisation.

  • I found some more complex accountancy methods, but this is probably the most suitable. Thanks. – Hans May 22 '14 at 13:42
  • @DHK: I really don't think "sales per retail outlet" would normally be seen as a meaningful performance metric. But I must admit I'd say the same about "revenue per employee", since at any given time a company might suddenly outsource/subcontract significant chunks of its operation, or take over a huge subsidiary in a low-wage country, for example. But for what it's worth, apparently Coca Cola say their Revenue per Employee is $358,760. Or perhaps that's just something an interested industry analyst calculated for some reason. – FumbleFingers May 22 '14 at 15:42

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