對經營多種不同品牌的實體零售通路商而言，各品牌商獲利為影響其利潤的關鍵因素。一般而言，品牌獲利與否營業淨利係為該品牌的營業毛利減分攤營業費用，故營業費用分攤會影響品牌商獲利分析的正確性。本論文以一家經營運動用品零售通路商為個案公司，檢視個案公司以「營業業績佔比」及「商品陳列面積加權後坪效佔比」分攤營業費用之差異為何。
本研究實證結果顯示，以「營業業績佔比」分攤營業費用，使營業收入較高的品牌分攤較多的營業費用，導致有高銷貨收入的知名品牌產生虧損，部分高銷貨收入且高毛利但不佔門店銷售空間的小品牌亦產生虧損，無法反映真實的品牌獲利能力。然而，以「商品陳列面積加權後坪效佔比」分攤營業費用能反映品牌真正獲利能力。根據分析結果，本研究建議個案公司改以「商品陳列面積加權後坪效佔比」分攤營業費用，並與呈現虧損的品牌討論行銷策略及庫存管理。

For physical retail distributors who have various brands, the profitability of each brand is one of the key factors to influence distributors’ profits. In general, the brands’ operating profit is equal to gross profits minus allocated operating expenses. How to appropriately allocate operating expenses may affect the accuracy of calculating brands’ operating profits. This study chooses a sporting goods retail distributor as the case company. The objective of this study is to investigate the differences of allocated operating expenses between using sales revenues and weighted sales per unit area as the allocation base.
The results indicate that brands with higher sales revenue allocate more operating expenses when the case company uses sales revenue as the allocation base. This allocation method makes some famous brands with high sales revenue have operating losses. Even some less famous brands with high sales revenue and high gross profits but using fewer sales space have operating losses. Thus, using sales revenue as allocation base cannot obtain more accurate performance evaluation of brands. However, using weighted sales per unit area to allocate operating expenses can obtain more accurate brands’ operating profits. According to the results, this study suggests the case company should use weighted sales per unit area to allocate the operating expenses. The case company should discuss the marketing strategies and inventory management with brands with operating losses.

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