Excerpt from course description

Business Analysis and Calculation in Retailing


The retail trade is an industry undergoing a rapid development and it is characterized by fierce competition. The owners, officers, employees and other interested parties in this trade are dependent on financial control in the individual shop. This requires necessary knowledge and skills in the area of finance and calculation in order to secure reliable operation and future yield.

Course content

  • Costs and income, including gross and net turnover
  • Calculation and pricing, including the contribution method and the full costing method, the calculation column, selective calculation
  • Pricing, including price elasticity, price sensitivity, reference price
  • Markup, and Markdowns.
  • Balance sheet and profit and loss statement, principles
  • Gross profit and contribution margin stated in NOK an as a percentage
  • Analyses, salary percentage, return on assets (equity and total assets)
  • The purchasing budget and the sales budget
  • Liquidity planning
  • Price strategies. How to fight a price war
  • Price discrimination
  • Price promotion


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