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
  • 1
    @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

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

Your Answer

By clicking “Post Your Answer”, you agree to our terms of service, privacy policy and cookie policy

Not the answer you're looking for? Browse other questions tagged or ask your own question.