Characteristics of sales rate
The consumption rate is an index to test the digestion speed of goods. Enterprises that generally use futures as commodities, such as shoes and clothing industry, use more. According to the different sales cycles, there are generally weekly, monthly, quarterly and quarter-end utilization rates. The out-of-stock rate at the end of the season refers to the ratio of the sales quantity of the whole commodity digestion period to the total arrival quantity of the commodity.
It is an evaluation index to recover the sales cost and expense based on the sales proportion of a batch of purchased goods, and it is a reasonable measure to determine the degree to which goods can be sold at a discount. That is to say, it is assumed that a batch of purchased goods has recovered the sales cost, the remaining inventory can be sold at a discount, and the sales revenue can be regarded as the company's net profit.