Data Processing — Retail Tracking


Data Processing - Retail Tracking - derivation of sales

Exhibit 29.10   Derivation of sales: Consumer offtake is retailer purchases plus the difference between opening and closing stock.


Data Processing - Retail Tracking - computing sales

Exhibit 29.11   Example — Computing Sales for March (25th Feb to 25th Mar).

Manual Audit — Sales Derivation

In the context of manual audits, sales are derived from stock levels and purchases. As illustrated in Exhibit 29.10, when retailers make purchases, it increases the in-store stock, while consumer purchases reduce the in-store stock. Consequently, consumer purchases can be calculated by adding retailer purchases to the difference between the opening and closing stock. (See example in Exhibit 29.11).

  • Consumer Purchases =
  •     Retailer Purchases
  •     + Opening Stock
  •     − Closing Stock
  •     − Credit Returns and Transfers

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