超市课长会计培训－如何计算售价

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1、Accounting Training for Department Head 课长会计知识培训课长会计知识培训How to Calculate Selling Price如何计算售价如何计算售价2CarrefourTraining Objectives培训目标培训目标 To learn actual selling price with and without VAT 学会什么是单品的实际售价和不含税售价 To learn how to calculate unit cost without Rebate & bill backs and with Rebate & bill backs 学

2、会如何计算单品的成本（不考虑以及考虑回扣和返利） To learn how to calculate Gross Margin and Commercial Margin for goods 学会如何计算单品的粗毛利和商业毛利 To learn what kinds of target we can select when we consider pricing 学会在定价前选择想要达到的目标 To learn how to use the formula of pricing 学会如何运用定价公式3Carrefourv Sales Discount:we offer cash or shop

3、ping card to buyer to encourage purchasing the goods 销售折扣：我们给购买者现金或消费卡鼓励购买该商品v Actual Selling Price(ASP): Selling Price-Unit Discount 实际售价：售价-单位折扣Selling Price售售 价价v Selling Price (SP):Price we mark on label in the Store 售价：我们标在卖场中价格牌上的价格4Carrefourv VAT(Value Added Tax):Tax include in SP 增值税：含在售价中的税

4、金Selling Price售售 价价v Actual Net Selling Price :The base we calculate net sales 实际销售净价：我们计算净销售额的基础v Actual Net Selling Price =ASP-VAT in SP =ASP/(1+VAT rate) 实际销售净价=实际售价-实际售价中的增值税 =实际售价/（1+增值税率）5Carrefourv Purchase Price(PP):Buying price without VAT 采购价:不含税购入价格v Purchase Rebate:Special Offer by Suppl

5、ier,such as Rebate,Cooperation Fee,TG Fee 采购返利：供应商的特别优惠，如回扣.协作费.展台费Calculate of Unit Cost计算计算单位成本单位成本6Carrefourv Unit Cost without Rebate（单品成本不含返利） =Purchase Price （单品采购价） +Unit Net Freight（单品净运费) (1+Loss Rate 损失率) +Unit Net Installing Fee （单品净安装费） +Unit Other Net Fee without VAT（单品其他净费用）v Freight,

6、Installing cost, Loss and other direct cost without VAT 运输费用,安装费用,损失和其他直接费用(不含税）v Unit Cost（单品成本） =Unit Cost without Rebate（单品成本不含返利） - Unit Net Rebate （单品净返利）7Carrefourv Unit Gross Margin（单品粗毛利） =Actual Net Selling Price-Unit Cost without Rebate 实际销售净价-单品不含返利成本Calculate of Unit Margin计算计算单品毛利单品毛利v

7、Unit Gross Margin Rate（单品粗毛利率） =Unit Gross Margin/Actual Net Selling Price100% 单品粗毛利/实际净销价100%v Unit Commercial Margin（单品商业毛利） = Unit Gross Margin +Unit Net Rebate 单品粗毛利+单品净返利v Unit Commercial Margin Rate（单品商业毛利率）（单品商业毛利率） =Unit Commercial Margin/Actual Net Selling Price100% 单品商业毛利/实际净销价100%8Carrefo

8、urRelations among Price,Sales, MarginBase of Pricing9Carrefourv Normally different price selection will affect margin and sales 通常选择不同的价格会对毛利和营业额有不同的影响Pricing 定价定价v if the store goes in for maximum margin, the price should be $97; 如果店追求最高毛利，单价应为$97 if the store goes in for maximum sales, the price s

9、hould be $86; 如果店追求最高销售额，单价应为$86 10CarrefourFormula of pricing定价公式定价公式v Selling Price (SP) 售价售价 Unit Cost(单品成本） =-(1+VAT%) 1Gross Margin Rate 粗毛利率v Selling Price (SP) 售价 =Unit Cost(单品成本 )co-efficient (毛利系数） 1+VAT% Co-efficient = - 毛利系数 1Gross Margin Rate 粗毛利率If we do not need consider Rebate如果不考虑返利如

10、果不考虑返利11CarrefourFormula of pricing定价公式定价公式v Selling Price (SP) 售价售价 Unit Cost(单品成本） =-(1+VAT%) 1Gross Margin Rate+Net Rebate Rate 粗毛利率 净返利率v Selling Price (SP) 售价 =Unit Cost(单品成本 )co-efficient (毛利系数） 1+VAT% Co-efficient = - 毛利系数 1Gross Margin Rate +Net Rebate Rate 粗毛利率 净返利率If we need consider Rebat

11、e如果考虑返利如果考虑返利12CarrefourFormula of pricing定价公式定价公式 Selling Price(售价) Unit Gross Margin = Unit Cost(单品成本) 单台毛利 1+VAT%How does the formula come from? 该公式是从何而来？该公式是从何而来？ 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+

12、VAT% 1+VAT%Selling Price (1Gross Margin rate)Unit Cost 1+VAT% Unit Cost Selling Price (1+VAT%) 1Gross Margin rate13CarrefourCoefficient Table with VAT=17%增值税17%的系数表% of GMCoefficient% of GMCoefficient% of GMCoefficient11.18111.31211.4821.19121.33221.5031.21131.34231.5241.22141.36241.5451.23151.38251

13、.5661.24161.39261.5871.26171.41271.6081.27181.43281.6391.29191.44291.65101.30201.46301.67SP=CostC 售价=进价系数SP with Tax 含税售价PP no Tax 不含税进价Formula of pricing定价公式定价公式14CarrefourVAT增值税增值税v VAT is a tax actual paid by the final customer 增值税是一种由最终消费者实际负担的税种v We are not the taxpayer of VAT,we are just as in

14、termediary to collect for Tax Office 我们不是增值税的负担者,我们只是替税务局从 消费者手中收取v When we get money from customers, we need divide it into sales of the Store and tax of Tax Bureau 我们从顾客手中获得收入时,需要将它分成店收入和税v When we pay supplier for goods,total payment also include VAT 我们给供应商付款时,总金额也含增值税15CarrefourVAT增值税增值税v In Car

15、refour when we talk about net sales,cost and margin, all of them are tax exclude 在家乐福我们所用的净收入,成本和毛利,它们都不含税v The Tax collected for gross sales minus the tax included in total payment or payable is what we need pay tax office 从顾客购物时收到的增值税减去包含在已付或应付供应 商总金额的余额就是我们应交税务局的税款v VAT(增值税增值税)=Net amount(净金额净金额)

16、VAT% Gross Amount(总金额总金额) =VAT% 1+VAT% = Gross Amount(总金额)- Net amount(净金额)16Carrefour1、某商品在卖场标的价格为3710元，同时还注明凡购买本商品赠200元消费卡(可以抵税）一张，我店还负责免费安装，但月底我店需要支付安装公司每台150元（不含税）安装费，进价为3159元（不含税），请计算本商品的单台毛利额和销售毛利率。 本商品增值税率为17%Test测试测试2、某商品的含税含税进价为2340元/台，另需发生20元/台（不含税）的专用运输费用，店长规定本商品必须达到5%的毛利率，而且该商品正常有2%的损耗率，请问最低确定多少的卖场价格才可以达到店长的要求？ 本商品增值税率为17%