家樂(lè)福課長(zhǎng)會(huì)計(jì)培訓(xùn)：如何計(jì)算售價(jià)

1、accounting training for department head 課長(zhǎng)會(huì)計(jì)知識(shí)培訓(xùn)課長(zhǎng)會(huì)計(jì)知識(shí)培訓(xùn)how to calculate selling price如何計(jì)算售價(jià)如何計(jì)算售價(jià)carrefourtraining objectives培訓(xùn)目標(biāo)培訓(xùn)目標(biāo) to learn actual selling price with and without vat 學(xué)會(huì)什么是單品的實(shí)際售價(jià)和不含稅售價(jià) to learn how to calculate unit cost without rebate & bill backs and with rebate & bill

2、backs 學(xué)會(huì)如何計(jì)算單品的成本（不考慮以及考慮回扣和返利） to learn how to calculate gross margin and commercial margin for goods 學(xué)會(huì)如何計(jì)算單品的粗毛利和商業(yè)毛利 to learn what kinds of target we can select when we consider pricing 學(xué)會(huì)在定價(jià)前選擇想要達(dá)到的目標(biāo) to learn how to use the formula of pricing 學(xué)會(huì)如何運(yùn)用定價(jià)公式carrefourv sales discount:we offer cash o

3、r shopping card to buyer to encourage purchasing the goods 銷售折扣：我們給購(gòu)買者現(xiàn)金或消費(fèi)卡鼓勵(lì)購(gòu)買該商品v actual selling price(asp): selling price-unit discount 實(shí)際售價(jià)：售價(jià)-單位折扣selling price售售 價(jià)價(jià)v selling price (sp):price we mark on label in the store 售價(jià)：我們標(biāo)在賣場(chǎng)中價(jià)格牌上的價(jià)格carrefourv vat(value added tax):tax include in sp 增值稅：含在

4、售價(jià)中的稅金selling price售售 價(jià)價(jià)v actual net selling price :the base we calculate net sales 實(shí)際銷售凈價(jià)：我們計(jì)算凈銷售額的基礎(chǔ)v actual net selling price =asp-vat in sp =asp/(1+vat rate) 實(shí)際銷售凈價(jià)=實(shí)際售價(jià)-實(shí)際售價(jià)中的增值稅 =實(shí)際售價(jià)/（1+增值稅率）carrefourv purchase price(pp):buying price without vat 采購(gòu)價(jià):不含稅購(gòu)入價(jià)格v purchase rebate:special offer by s

5、upplier,such as rebate,cooperation fee,tg fee 采購(gòu)返利：供應(yīng)商的特別優(yōu)惠，如回扣.協(xié)作費(fèi).展臺(tái)費(fèi)calculate of unit cost計(jì)算計(jì)算單位成本單位成本carrefourv unit cost without rebate（單品成本不含返利） =purchase price （單品采購(gòu)價(jià)） +unit net freight（單品凈運(yùn)費(fèi)) (1+loss rate 損失率) +unit net installing fee （單品凈安裝費(fèi)） +unit other net fee without vat（單品其他凈費(fèi)用）v freigh

6、t, installing cost, loss and other direct cost without vat 運(yùn)輸費(fèi)用,安裝費(fèi)用,損失和其他直接費(fèi)用(不含稅）v unit cost（單品成本） =unit cost without rebate（單品成本不含返利） - unit net rebate （單品凈返利）carrefourv unit gross margin（單品粗毛利） =actual net selling price-unit cost without rebate 實(shí)際銷售凈價(jià)-單品不含返利成本calculate of unit margin計(jì)算計(jì)算單品毛利單品毛利

7、v unit gross margin rate（單品粗毛利率） =unit gross margin/actual net selling price100% 單品粗毛利/實(shí)際凈銷價(jià)100%v unit commercial margin（單品商業(yè)毛利） = unit gross margin +unit net rebate 單品粗毛利+單品凈返利v unit commercial margin rate（單品商業(yè)毛利率）單品商業(yè)毛利率） =unit commercial margin/actual net selling price100% 單品商業(yè)毛利/實(shí)際凈銷價(jià)100%carrefo

8、urrelations among price,sales, marginbase of pricingcarrefourv normally different price selection will affect margin and sales 通常選擇不同的價(jià)格會(huì)對(duì)毛利和營(yíng)業(yè)額有不同的影響pricing 定價(jià)定價(jià)v if the store goes in for maximum margin, the price should be $97; 如果店追求最高毛利，單價(jià)應(yīng)為$97 if the store goes in for maximum sales, the price sh

9、ould be $86; 如果店追求最高銷售額，單價(jià)應(yīng)為$86 carrefourformula of pricing定價(jià)公式定價(jià)公式v selling price (sp) 售價(jià)售價(jià) unit cost(單品成本） =-(1+vat%) 1gross margin rate 粗毛利率v selling price (sp) 售價(jià) =unit cost(單品成本 )co-efficient (毛利系數(shù)） 1+vat% co-efficient = - 毛利系數(shù) 1gross margin rate 粗毛利率if we do not need consider rebate如果不考慮返利如果不考

10、慮返利carrefourformula of pricing定價(jià)公式定價(jià)公式v selling price (sp) 售價(jià)售價(jià) unit cost(單品成本） =-(1+vat%) 1gross margin rate+net rebate rate 粗毛利率 凈返利率v selling price (sp) 售價(jià) =unit cost(單品成本 )co-efficient (毛利系數(shù)） 1+vat% co-efficient = - 毛利系數(shù) 1gross margin rate +net rebate rate 粗毛利率 凈返利率if we need consider rebate如果考慮

11、返利如果考慮返利carrefourformula of pricing定價(jià)公式定價(jià)公式 selling price(售價(jià)) unit gross margin = unit cost(單品成本) 單臺(tái)毛利 1+vat%how does the formula come from? 該公式是從何而來(lái)？該公式是從何而來(lái)？ selling price selling price gross margin rate = unit cost 1+vat% 毛利率 1+vat%selling price selling price gross margin rate unit cost 1+vat% 1+

12、vat%selling price (1gross margin rate)unit cost 1+vat% unit cost selling price (1+vat%) 1gross margin ratecarrefourcoefficient table with vat=17%增值稅17%的系數(shù)表% of gmcoefficient% of gmcoefficient% of gmcoefficient11.18111.31211.4821.19121.33221.5031.21131.34231.5241.22141.36241.5451.23151.38251.5661.241

13、61.39261.5871.26171.41271.6081.27181.43281.6391.29191.44291.65101.30201.46301.67sp=costc 售價(jià)=進(jìn)價(jià)系數(shù)sp with tax 含稅售價(jià)pp no tax 不含稅進(jìn)價(jià)formula of pricing定價(jià)公式定價(jià)公式carrefourvat增值稅增值稅v vat is a tax actual paid by the final customer 增值稅是一種由最終消費(fèi)者實(shí)際負(fù)擔(dān)的稅種v we are not the taxpayer of vat,we are just as intermediary

14、to collect for tax office 我們不是增值稅的負(fù)擔(dān)者,我們只是替稅務(wù)局從 消費(fèi)者手中收取v when we get money from customers, we need divide it into sales of the store and tax of tax bureau 我們從顧客手中獲得收入時(shí),需要將它分成店收入和稅v when we pay supplier for goods,total payment also include vat 我們給供應(yīng)商付款時(shí),總金額也含增值稅carrefourvat增值稅增值稅v in carrefour when w

15、e talk about net sales,cost and margin, all of them are tax exclude 在家樂(lè)福我們所用的凈收入,成本和毛利,它們都不含稅v the tax collected for gross sales minus the tax included in total payment or payable is what we need pay tax office 從顧客購(gòu)物時(shí)收到的增值稅減去包含在已付或應(yīng)付供應(yīng) 商總金額的余額就是我們應(yīng)交稅務(wù)局的稅款v vat(增值稅增值稅)=net amount(凈金額凈金額)vat% gross amount(總金額總金額) =vat% 1+vat% = gross amount(總金額)- net amount(凈金額)carrefour1、某商品在賣場(chǎng)標(biāo)