Finding 01 . The route
A channel sold 25 per cent more than was shipped to it.
Invoices . Retail audit
A REAL FINDING . TWELVE MONTHS . DISGUISED
01 . THE RETAIL AUDIT SHOWED
The shelves sold 25 per cent more than was shipped to them.One trade channel, twelve months: for every 100 cases shipped, the shelves sold 125.
02 . THE INVOICES SHOWED
Which route the stock took, and at what price.The volume came through wholesale routes priced 20 per cent below the direct route: the same SKU bought on the cheaper route and resold into the channel at shelf price.
03 . THE FIX
One price list, all channels; a set wholesale margin.One price list across channels, anchored at the retailer, and a set wholesale margin close the route.
The audit shows what the shelf sold. The invoices show the route and its price.