家樂福課長會計培訓：如何計算售價

AccountingTrainingforDepartmentHead

課長會計知識培訓HowtoCalculateSellingPrice如何計算售價

TrainingObjectives

培訓目的TolearnactualsellingpricewithandwithoutVAT學會什么是單品的實踐售價和不含稅售價TolearnhowtocalculateunitcostwithoutRebate&billbacksandwithRebate&billbacks學會如何計算單品的本錢〔不思索以及思索回扣和返利〕TolearnhowtocalculateGrossMarginandCommercialMarginforgoods學會如何計算單品的粗毛利和商業(yè)毛利Tolearnwhatkindsoftargetwecanselectwhenweconsiderpricing學會在定價前選擇想要到達的目的Tolearnhowtousetheformulaofpricing學會如何運用定價公式SalesDiscount:weoffercashorshoppingcardtobuyertoencouragepurchasingthegoods銷售折扣：我們給購買者現(xiàn)金或消費卡鼓勵購買該商品ActualSellingPrice(ASP):SellingPrice-UnitDiscount實踐售價：售價-單位折扣

SellingPrice

售價SellingPrice(SP):PricewemarkonlabelintheStore售價：我們標在賣場中價錢牌上的價錢VAT(ValueAddedTax):TaxincludeinSP增值稅：含在售價中的稅金

SellingPrice

售價ActualNetSellingPrice:Thebasewecalculatenetsales實踐銷售凈價：我們計算凈銷售額的根底ActualNetSellingPrice=ASP-VATinSP=ASP/(1+VATrate)實踐銷售凈價=實踐售價-實踐售價中的增值稅=實踐售價/〔1+增值稅率〕PurchasePrice(PP):BuyingpricewithoutVAT采購價:不含稅購入價錢PurchaseRebate:SpecialOfferbySupplier,suchasRebate,CooperationFee,TGFee采購返利：供應商的特別優(yōu)惠，如回扣.協(xié)作費.展臺費

CalculateofUnitCost

計算單位本錢UnitCostwithoutRebate〔單品本錢不含返利〕=[PurchasePrice〔單品采購價〕+UnitNetFreight〔單品凈運費)]×(1+LossRate損失率)+UnitNetInstallingFee〔單品凈安裝費〕+UnitOtherNetFeewithoutVAT〔單品其他凈費用〕Freight,Installingcost,LossandotherdirectcostwithoutVAT運輸費用,安裝費用,損失和其他直接費用(不含稅〕UnitCost〔單品本錢〕=UnitCostwithoutRebate〔單品本錢不含返利〕-UnitNetRebate〔單品凈返利〕UnitGrossMargin〔單品粗毛利〕=ActualNetSellingPrice-UnitCostwithoutRebate實踐銷售凈價-單品不含返利本錢

CalculateofUnitMargin

計算單品毛利UnitGrossMarginRate〔單品粗毛利率〕=UnitGrossMargin/ActualNetSellingPrice×100%單品粗毛利/實踐凈銷價×100%UnitCommercialMargin〔單品商業(yè)毛利〕=UnitGrossMargin+UnitNetRebate單品粗毛利+單品凈返利UnitCommercialMarginRate〔單品商業(yè)毛利率〕=UnitCommercialMargin/ActualNetSellingPrice×100%單品商業(yè)毛利/實踐凈銷價×100%RelationsamongPrice,Sales,MarginBaseofPricingNormallydifferentpriceselectionwillaffectmarginandsales通常選擇不同的價錢會對毛利和營業(yè)額有不同的影響

Pricing定價ifthestoregoesinformaximummargin,thepriceshouldbe$97;假設店追求最高毛利，單價應為$97ifthestoregoesinformaximumsales,thepriceshouldbe$86;假設店追求最高銷售額，單價應為$86

Formulaofpricing

定價公式SellingPrice(SP)售價UnitCost(單品本錢〕=--------------------------------×(1+VAT%)1－GrossMarginRate粗毛利率SellingPrice(SP)售價=UnitCost(單品本錢)×co-efficient(毛利系數(shù)〕1+VAT%Co-efficient=--------------------------------毛利系數(shù)1－GrossMarginRate粗毛利率IfwedonotneedconsiderRebate假設不思索返利Formulaofpricing

定價公式SellingPrice(SP)售價UnitCost(單品本錢〕=-----------------------------------------------------×(1+VAT%)1－GrossMarginRate+NetRebateRate粗毛利率凈返利率SellingPrice(SP)售價=UnitCost(單品本錢)×co-efficient(毛利系數(shù)〕1+VAT%Co-efficient=-----------------------------------------------------毛利系數(shù)1－GrossMarginRate+NetRebateRate粗毛利率凈返利率IfweneedconsiderRebate假設思索返利Formulaofpricing

定價公式SellingPrice(售價)UnitGrossMargin=————————－UnitCost(單品本錢)單臺毛利1+VAT%Howdoestheformulacomefrom?該公式是從何而來？SellingPriceSellingPrice————————×GrossMarginrate=———————－UnitCost1+VAT%毛利率1+VAT%SellingPriceSellingPrice———————×GrossMarginrate－———————＝－UnitCost1+VAT%1+VAT%SellingPrice—————×(1－GrossMarginrate)＝UnitCost1+VAT%UnitCostSellingPrice＝——————————×(1+VAT%)1－GrossMarginrateFormulaofpricing

定價公式VAT

增值稅VATisataxactualpaidbythefinalcustomer增值稅是一種由最終消費者實踐負擔的稅種WearenotthetaxpayerofVAT,wearejustasintermediarytocollectforTaxOffice我們不是增值稅的負擔者,我們只是替稅務局從消費者手中收取Whenwegetmoneyfromcustomers,weneeddivideitintosalesoftheStoreandtaxofTaxBureau我們從顧客手中獲得收入時,需求將它分成店收入和稅Whenwepaysupplierforgoods,totalpaymentalsoincludeVAT我們給供應商付款時,總金額也含增值稅

VAT

增值稅InCarrefourwhenwetalkaboutnetsales,costandmargin,allofthemaretaxexclude在家樂福我們所用的凈收入,本錢和毛利,它們都不含稅TheTaxcollectedforgrosssalesminusthetaxincludedintotalpaymentorpayableiswhatweneedpaytaxoffice從顧客購物時收到的增值稅減去包含在已付或應付供應商總金額的余額就是我們應交稅務局的稅款VAT(增值稅)=Netamount(凈金額)×VAT%GrossAmount(總金額)=———————————×VAT%1+VAT%