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Performance Measurement im Einzelhandel

Multiperspektivische Diskussion zur Implementierung und Verwendung von Erfolgskennzahlen auf der operativen Einzelhandelsebene

Series:

Verena Harrauer

Die Ausgestaltung von Performance Measurement orientiert sich an branchenspezifischen Charakteristika. Mit Hilfe eines Mixed-Methods-Ansatzes zeigt die Autorin für den Einzelhandel, welche Erfolgskennzahlen relevant sind. Der Fokus liegt auf der Verwendung von Performance-Kennzahlen auf der Filialebene. Die Ausgangsbasis der Analyse bildet ein Literaturüberblick, der die kennzahlenorientierte Handelsmarketingforschung der letzten 50 Jahre beleuchtet. Problemzentrierte Leitfadeninterviews mit Handelsmanagern aus dem US-amerikanischen und deutschsprachigen Raum zeigen Unterschiede im Verständnis der Konzeption. Eine Face-to-Face-Befragung von Managern sowie ein conjoint-analytischer Ansatz präsentieren Relevanz und Nützlichkeit von Handelskennzahlen im Alltag.
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Anhang A

Tabelle 76:  Literaturüberblick: Performance Kennzahlen – Sortiment

Performance Kennzahlen – Sortiment (FK)
Average basket size
Average basket value
Brand equity
Brand growth
Brand margin
Brand sales
Category development index
Category growth
Category margin
Category market share
Category sales
Change in sales (promotion lift)
Choice share
Comparable stores sales growth
Contribution dollars
Cost of inspection
Cost of quality
Cost: Costs of shortfall
Cost: Handling costs
Cost: Inventory stock costs
Cost: Logistic cost
Cost: Order processing costs
Cost: Penalty cost
Cost: Production and shipping cost
Cost: Replacement cost
Cost: Replenishment cost
Cost: Returns and warranty costs
Cost: Shelf space cost
Cost: Stock-out cost
Cost: Tag cost
Cost: Transportation cost
Cost: Unit ordering cost
Family 4 sales/Global sales
Gross profit (Contribution to margin)
Inventory investment (average)
Inventory level
Inventory turnover
Items on sales floor
Manufacturer share
Margin/ Gross margin
National brand-private label price differential
Order processing cost reduction
Order size (average)
Outcomes (Sales): Volume total, by supplier/product type
Percentage national brand volume sold on deal
Percentage private label volume sold on deal
Price (average retail)
Price (consumer)
Price (relative)
Price for the PL
Price per unit sold (average) ← 301 | 302 →
Price premium
Price relative to competitors‘ price
Product returns
Productivity of product range
Profit (by brand)
Profit (on product)
Promotion intensity
Promotional sales/incremental lift
Reservation price
Retailer category purchase frequency
Safety stock
Sales (cumulative multiple)
Sales (store)
Sales (store) by category
Sales (unit)
Sales from new stores (%)
Sales growth per store
Sales surprise ratio (accuracy of forecasts)
Sales volume
Sales/profit density
Share of retail brand sales
Shipment errors
Stock prices/stock returns
Target volume (units or sales)
Total inventory/total distributors
Trial/repeat volume (or ratio)
Unit turnover
Performance Kennzahlen – Sortiment (NFK)
Attitude toward product/brand
Average level of quality
Basket composition (Product portfolio)
Brand capability value
Brand image
Brand loyalty
Brand penetration
Brand recognition rating
Category penetration
Category purchase frequency
Delivery service
Displays, feature ads, price promotion, coupon activity on a weekly basis
Expected service

(Ratio of total direct sales to the total demand)
Fill rate
Innovation (New to brand %)
Inventory commitment
Inventory days
Inventory reduction
Inventory service level
Lead time
Level of cannibalization/cannibalization rate
Multiple PLs sold in the same category by the retailer
New product/service introductions
Number of new items in which first to market
On-shelf stock percentage
On-time delivery
Order cycle time
Order maturity time
Out-of-stock percentage/availability (stock quality) ← 302 | 303 →
Overall financial attractiveness of focal brand relative to other brands
Perceived product quality
Probability for long lasting shortage
Process cycle time
Processing time/speed
Product Life Cycle Effect
Quality outcomes on product
Responsiveness (New products/technologies/retail formats...)
Retailer penetration in the category
RFID reader performance
Shrinkage
Stock service level
Stock-out on smart shelf
Stock-out rate
Throughput
Total picking time
Volume benefits

Tabelle 77:  Literaturüberblick: Performance Kennzahlen – Kund/innen

Performance Kennzahlen – Kund/innen (FK)
Acquisition profit (customer)
Average spending per shopping trip
Basket size per customer
Customer Lifetime Value
Consumption expenditure (loyalty)
Cost per customer acquired
Cost of complaint management
Customer equity
Customer referral value
Customer segment profitability
Customer share of wallet
Growth of market share
Growth rate of market share
Market share
Market share change
Market share goal
Market share per advertising dollar
Receipt amount of the pricing strategy
Retention profit
Sales (customer)
Sales responses
Sales to new customers (%)
Sales transaction value of customers per visit
Total landed cost to the customer´s trunk
Total lost sales quantity
Up-selling of customers
Performance Kennzahlen – Kund/innen (NFK)
Attitudes (Awareness, interest, knowledge, desire)
Attraction of new customers
Average purchase rate
Awareness
Behavior intentions
Commitment
Complaint ratio
Consumer benefits
Consumer responses
Conversion rate ← 303 | 304 →
Customer acquisition rate
Customer base growth
Customer benefit
Customer churn
Customer contact
Customer expansion
Customer growth
Customer (store) loyalty
Customer perceived quality (service und merchandise)
Customer retention
Customer (store) satisfaction
Customer service
Customer stock service level

(based on the number of customer orders met)
Customer survey: Firm provides good value
Customer survey: Firm understands my needs
Impressions
Intention to purchase
Inter-purchase time
Level of quality and outputs

(Consumer satisfaction, product, service, price)
Net promoter score
New customer retention rate
Number of credit card customers per store
Number of responses by campaign
Price satisfaction
Quality and customer satisfaction

(Taste of food, speed of service, cleanliness)
Reach
Recency
Recommendation intention (loyalty)
Redemption rates (e.g. coupons)
Repeat customers
Repeat purchases (purchase frequency)
Reputation
Responsive service
Revisit intention (loyalty)
Service capability
Service value (Perceived value)
Share of voice
Shopping time
Store image
Traffic count (store)
Transaction count change
Trust
Perceived product quality
Perceived service quality
Waiting time (before and after first contact)
Word of Mouth (WoM)

Tabelle 78:  Literaturüberblick: Performance Kennzahlen – Mitarbeiter/innen

Performance Kennzahlen – Mitarbeiter/innen (FK)
Cost of service quality (avoiding/handling/controlling mistakes)
Labor cost budgets for each store
Monthly bonus calculation for store managers
Net sales per employee ← 304 | 305 →
Number of full-time equivalent employees
Outcome-based reward
Productivity (Sales per full-time equivalent employee)
Productivity (Profit per employee)
Replacement costs of separation
Salary costs (SAC): Total cost with salaries in Euros
Sales goal (volume per employee)
Sales revenue/number of employees
Sales to quota
Sales volume/payroll cost
Working days per year
Year-to-year percent change in sales per employee
Performance Kennzahlen – Mitarbeiter/innen (NFK)
Ability to generate abnormal earnings
Ability to generate sales of new company products
Ability to meet sales targets and objectives
Ability to take decisions
Average working hours per quarter
Customer service ability (Service; complaint handling; merchandise returns; add-ons)
Customer service control
Detection rate
Employee attendance
Employee behavior
Employee competence
employee contribution
Employee loyalty
Employee satisfaction
Employee skills
Employee suggestions per year
Employee turnover
Fairness
Forecasting quality
Formal internal audits of cash and inventory variances
Frequency of patronage (loyalty)
Friendliness
Functionality (i.e. nature) of turnover
Growth of personnel
Hrs. of training invested in brand managers per year
Internal service quality
Job performance (subjective and objective performance rankings)
Knowledge of store policy
Management attitude
Manager efforts
Manager performance (rated by district managers)
Managerial satisfaction
Merchandise procedure (Accuracy in counting; inventorying; shrinkage prevention…)
Mystery shopper audit rating (Store environment, service quality, service outcome)
Number of contacts before purchase
Number of customers served
Number of orders filled
Percentage of perfect orders
Process quality
Product-merchandise knowledge (Design, style, construction; special promotion, …) ← 305 | 306 →
Quality – percentage of „errors“Quitting telephone call
Retail experience of marketing managers
Safety (Number of accidents)
Sales associates with college degrees
Sales effort: Calls (Customer/non-customer)
Salesman’s effort rate (Spending rate, efficiency and message quality)
Satisfaction of managers
Self rating: Actual use of competitive measures
Selling ability (Close sale; promote profit-margin items…)
Service Performance: teamwork perceived by EMP, employee-job fit, technology-job fit…
Service quality (Waiting time, expert advice, returns; word of mouth)
Service recovery
Speed of sales (Times per year)
Team performance: Defects of error codes (error rate)
Teamwork
Technological know-how
Till throughput
Value adding time

Tabelle 79:  Literaturüberblick: Performance Kennzahlen – Gesamtunternehmen (FK)

Performance Kennzahlen – Gesamtunternehmen (FK)
Asset growth rate
Asset turnover
Assets (total)
Average life of fixed asset
Capability economic value of intangible and tangible assets
Capital commitment
Capital intensity
Capital to labor ratio
Capitalization
Capital-to-labor ratios
Cash conversion cycle
Cash expenditures
Cash flow
Cash position
Cash turnover
Channel margins
Comparable store sales growth (annual basis)
Contribution margin
Controllable cost gap relative to target
Cost (all costs incl. merchandising the given category; weekly)
Cost (historical and current)
Cost (labor costs, food costs)
Cost of error (avoided)
Cost of holding at DC for a product
Cost of maintaining the capital base
Cost of operating a DC
Cost of productive time of EMPs/ investment in communication
Cost per unit (store)
Cost reduction
Cost savings
Cost: Annual advertising expenditures
Cost: Promotion-fixed (input) und variable (degree of response) ← 306 | 307 →
DCF-based metrics
Debtors´ turnover
Debt-to assets ratio
Depreciation to sales
Dividend payout
Earnings growth
Earnings variability
EBIT
EBITDA
EVA
Expected margin (%)
Expenses (direct, variable)
Firm’s growth
Firms´ overall profitability
GMROI
Gross margin return on labor
Gross margin to assets
Gross profit
Gross profit margin
Gross profit per foot
Gross profit per labor hour
Gross profit per sq. meter selling space
Gross sales
Growth in profit after tax
Income projections
Inventory-to-assets ratio
Inventory-to-sales ratio
Invested capital
Leverage (ratio of debt to total assets)
Liquidity (current ratio)
Manufacturing income contribution
Market value added (market value – book value)
Marketing budgets: rule of thumb and precedents
Marketing expenditures (% on brand building activities)
Marketing spending
Merchandise profitability
Money effect (Inflation, consumer price index)
Net income to assets
Net present value
Net profit
Net profit before tax (share of sales/equity/assets)
Net profit realized as % of total sales
Net profits before corporate tax allocation (% of sales)
Net sales index
Net sales per square foot
Operating cash flow as a percentage of sales
Operating expense to assets
Operating expenses
Operating profit
Profit (Bottom line profit as a percentage of sales)
Profit (Corporate chain, store)
Profit before tax as a percentage of sales before tax
Profit density
Profit goal
Profit growth
Profit on equity
Profit per square foot
Profit to asset ratio
Profit to sales ratio ← 307 | 308 →
Ratio of net profit to cost value of inventory
Ratio of staff costs to liabilities
Ratio of total sales to retail value of inventory
Receivables turnover
Relative promotional effort
Residual income
Retail sales turnover
Retained earnings/total assets
Return on assets managed
Return on marketing investment
Return on net worth
Return on total liabilities
Returns
Revenue growth
Revenues (net)
RoA
ROCE
RoE
RoI
RoRAC
RoS
Sales
Sales (development)
Sales (net)
Sales expansion to top of rank
Sales forecast: past sales adapted by marketing information
Sales goal
Sales income
Sales margin
Sales per account (average)
Sales per dollar of (average) inventory investment
Sales per dollar working capital
Sales per square foot
Sales percentage change
Sales performance growth/Net profit growth
Sales potential forecast
Sales revenue
Sales revenue/capital factor
Sales to assets
Sales volatility
Same store profit growth
Same store sales growth
Share of sales in served market
Shareholder value
Stock price
Store share
Store traffic growth (customer count)/payroll cost
Tobin´s q
VaR
Working capital ← 308 | 309 →

Tabelle 80:  Literaturüberblick

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Anmerkung zu Kategorienschema:

Stakeholder: Owners (equity holders) [OW], debtholders [DE], employees [EMP], employees with management focus [EMP (MAN)], employees including managers [EMP (incl. MAN)] suppliers [SU], customers [CU], society [SOC], conservationists [CON], governments [GOV], not indicated [n.i.]

Contingency: Culture [CUL], environment [ENV], size [SIZ] strategy [STRA], structure [STRUC], technology [TECH]

Level of Analysis: Beyond organisation (unternehmensübergreifend) [BEY ORG], organisation [ORG], organisational subunit [ORGal SU], individual [IND]

Research Design: Explorative Research [ER], descriptive research [DR], causal research [CR], lab experiment [LAB], field experiment [FIELD], analytical approach [ANALY], quasi-experimental design [QUASI], ex post facto design [EPF], mixed methods [MIXED] ← 345 | 346 → ← 346 | 347 →