家樂福課長會(huì)計(jì)培訓(xùn)：如何計(jì)算售價(jià)

AccountingTrainingforDepartmentHead

課長會(huì)計(jì)知識(shí)培訓(xùn)HowtoCalculateSellingPrice如何計(jì)算售價(jià)

TrainingObjectives

培訓(xùn)目的TolearnactualsellingpricewithandwithoutVAT學(xué)會(huì)什么是單品的實(shí)踐售價(jià)和不含稅售價(jià)TolearnhowtocalculateunitcostwithoutRebate&billbacksandwithRebate&billbacks學(xué)會(huì)如何計(jì)算單品的本錢〔不思索以及思索回扣和返利〕TolearnhowtocalculateGrossMarginandCommercialMarginforgoods學(xué)會(huì)如何計(jì)算單品的粗毛利和商業(yè)毛利Tolearnwhatkindsoftargetwecanselectwhenweconsiderpricing學(xué)會(huì)在定價(jià)前選擇想要到達(dá)的目的Tolearnhowtousetheformulaofpricing學(xué)會(huì)如何運(yùn)用定價(jià)公式SalesDiscount:weoffercashorshoppingcardtobuyertoencouragepurchasingthegoods銷售折扣：我們給購買者現(xiàn)金或消費(fèi)卡鼓勵(lì)購買該商品ActualSellingPrice(ASP):SellingPrice-UnitDiscount實(shí)踐售價(jià)：售價(jià)-單位折扣

SellingPrice

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

SellingPrice

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

CalculateofUnitCost

計(jì)算單位本錢UnitCostwithoutRebate〔單品本錢不含返利〕=[PurchasePrice〔單品采購價(jià)〕+UnitNetFreight〔單品凈運(yùn)費(fèi))]×(1+LossRate損失率)+UnitNetInstallingFee〔單品凈安裝費(fèi)〕+UnitOtherNetFeewithoutVAT〔單品其他凈費(fèi)用〕Freight,Installingcost,LossandotherdirectcostwithoutVAT運(yùn)輸費(fèi)用,安裝費(fèi)用,損失和其他直接費(fèi)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(shí)踐銷售凈價(jià)-單品不含返利本錢

CalculateofUnitMargin

計(jì)算單品毛利UnitGrossMarginRate〔單品粗毛利率〕=UnitGrossMargin/ActualNetSellingPrice×100%單品粗毛利/實(shí)踐凈銷價(jià)×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(shí)踐凈銷價(jià)×100%RelationsamongPrice,Sales,MarginBaseofPricingNormallydifferentpriceselectionwillaffectmarginandsales通常選擇不同的價(jià)錢會(huì)對毛利和營業(yè)額有不同的影響

Pricing定價(jià)ifthestoregoesinformaximummargin,thepriceshouldbe$97;假設(shè)店追求最高毛利，單價(jià)應(yīng)為$97ifthestoregoesinformaximumsales,thepriceshouldbe$86;假設(shè)店追求最高銷售額，單價(jià)應(yīng)為$86

Formulaofpricing

定價(jià)公式SellingPrice(SP)售價(jià)UnitCost(單品本錢〕=--------------------------------×(1+VAT%)1－GrossMarginRate粗毛利率SellingPrice(SP)售價(jià)=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(shè)不思索返利Formulaofpricing

定價(jià)公式SellingPrice(SP)售價(jià)UnitCost(單品本錢〕=-----------------------------------------------------×(1+VAT%)1－GrossMarginRate+NetRebateRate粗毛利率凈返利率SellingPrice(SP)售價(jià)=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(shè)思索返利Formulaofpricing

定價(jià)公式SellingPrice(售價(jià))UnitGrossMargin=————————－UnitCost(單品本錢)單臺(tái)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(jià)公式VAT

增值稅VATisataxactualpaidbythefinalcustomer增值稅是一種由最終消費(fèi)者實(shí)踐負(fù)擔(dān)的稅種WearenotthetaxpayerofVAT,wearejustasintermediarytocollectforTaxOffice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Whenwegetmoneyfromcustomers,weneeddivideitintosalesoftheStoreandtaxofTaxBureau我們從顧客手中獲得收入時(shí),需求將它分成店收入和稅Whenwepaysupplierforgoods,totalpaymentalsoincludeVAT我們給供應(yīng)商付款時(shí),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(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VAT(增值稅)=Netamount(凈金額)×VAT%GrossAmount(總金額)=———————————×VAT%1+VAT%