商场商品类别经营公司中艺华润堂华百华百星光行工艺首饰中成药服装湾仔工艺首饰中成药服装百货太古工艺首饰服装泛海工艺首饰服装弥敦工艺首饰中成药服装百货轩尼诗工艺首饰中成药服装百货中环工艺首饰中成药服装百货旺角工艺首饰中成药服装百货土瓜湾工艺首饰中成药服装百货黄埔工艺首饰中成药服装百货按经营面积占比例分摊按人数分摊按销售额占商场总销售额比例分摊按综合比例分摊按综合比例分摊一.零售集团有三间在港驻册的法人公司-中艺，华百及华润堂(华润堂在2000年才正式营业),三间公司经营的商品划分为中艺-工艺及首饰，华百-服装及百货，华润堂-中成药。(1999年中成药由华百经营)。二.在法人公司的名义下，中艺持有星光行，湾仔，太古，弥敦，泛海(泛海在2001年6月开业)，华百持有轩尼诗，中环，旺角，土瓜湾，黄埔，所有成药专门店属华润堂持有。三.在十个商场内按商场的定位及位置，分别销售不同的商品，各商场销售的商品如下：四.每家公司支付的费用包括直接费用及分摊费用两类。1.直接费用包括：认定的职员薪津，占用经营面积应计租金及差饷，管理费，冷气费。2.分摊费用包括：A.商场折旧费，水电清洁费B.商场膳费C.信用卡费用D.商场後勤薪金及其他费用E.总部费用3.商场後勤薪金及其他费用=商场总费用-各公司已承担部份4.总部费用=总部费用首先按比例分摊到三间公司，後由三间公司各自按各商场经营其所属商品的销售及毛利比重全部分摊到个别商场内。5.综合比例的组成：销售额比重占30%，毛利额比重占30%，面积比重占20%，人数比重占20%.按销售额占商场总销售额比例分摊华润零售集团商品销售统计表总销售额自營部份销售额商品類別华百服裝18,439.7916,528.3814,122.1717,161.8214,443.2512,765.48中艺服裝9,714.958,823.438,265.028,822.457,571.877,124.380.000.000.00專櫃3,476.342,984.910.003,476.342,984.91------------------------------------------------------------------------------------------------------------------------服裝小計28,154.7428,828.1525,372.1025,984.2725,491.4622,874.77中成藥18,256.5817,495.6319,035.2416,849.7215,624.5818,039.74專櫃1,134.411,174.160.001,134.411,174.16------------------------------------------------------------------------------------------------------------------------小計18,256.5818,630.0420,209.4016,849.7216,758.9919,213.90食品6,250.045,881.417,122.746,250.045,881.417,122.74床上用品4,654.513,789.623,223.784,540.983,707.103,110.74皮鞋服飾2,955.832,737.643,573.742,579.312,084.602,953.74家用2,662.671,396.531,197.062,660.671,395.351,192.95家具107.587.250.00107.587.250.00電器5,076.214,854.284,679.914,731.653,965.753,613.43皮具3,135.34781.3325.672,071.81625.4725.67文康3,964.073,916.243,835.113,896.083,821.913,739.76專櫃5,398.064,611.800.005,398.064,611.80------------------------------------------------------------------------------------------------------------------------百貨小計28,806.2528,762.3628,269.8126,838.1226,886.9026,370.83特藝品5,044.085,106.914,115.662,252.192,271.961,545.51古玩1,201.891,343.431,359.79721.43673.59651.33工藝禮品5,585.756,387.205,093.314,661.755,396.704,016.38抽紗1,994.151,920.182,258.971,985.781,881.102,211.62工藝瓷3,511.194,278.853,106.063,159.333,958.312,867.40工藝燈飾148.2389.5315.53134.2676.3715.53地毯897.26832.49421.37776.47687.66396.12紅木傢具787.32575.15331.86181.6058.358.26旅遊用品462.32383.04323.39304.77187.16156.37專櫃2,705.404,158.960.002,705.404,158.96------------------------------------------------------------------------------------------------------------------------工藝小計19,632.1923,622.1821,184.9014,177.5817,896.6016,027.48翡翠首飾6,009.196,593.365,836.774,164.774,099.823,724.18鑽寶石4,541.274,350.993,668.633,381.791...
