第十一章商品的价格PPT课件.ppt

Chapter11PriceofCommodity商品的价格 2020 3 19 1 Lesson1Pricing价格的掌握 1 CorrectlyImplementPricingPrinciples1 Determinetheappropriatepriceonthebasisofinternationalpricecombinedwithourpurchasingintention2 Pricingshouldtakeintoaccountothercountries policiesandregionalrulesinordertomaketheinternationaltradingconformtodiplomacy 2020 3 19 2 3 Pricingshouldcombinewithpurchasingintention Thedeterminedpricecanbeslightlyhigherorlowerthantheinternationalprice Thecoreprincipleisthatpricingshouldbeinlinewiththeinternationalprice 2020 3 19 3 2 PriceComponentsofExportCommodities出口商品价格构成 2 1FourComponents出口商品单价的四个组成部分Thepriceofexportcommodityiscomposedoffourindispensableparts PricingCurrency UnitsofMeasurement UnitValue Price TradeTerms Forinstance USD100 MTCIFHAMBURG 2020 3 19 4 2 2ComponentsofFOB CFRandCIFFOB CFR CIF三种贸易术语的构成 PriceofFOB PurchaseCost DomesticCost NetProfitPriceofCFR PurchaseCost DomesticCost OverseasFreight NetProfitPriceofCIF PurchaseCost DomesticCost OverseasFreight OverseasInsurance NetProfit 2020 3 19 5 3 ExportExchangeCost出口换汇成本 3 1Definition定义ItreferstotheamountofRMBrequiredforaunitofforeigncurrencyofcertainexportcommodity 3 2Formula计算公式 2020 3 19 6 3 2 1TotalExportCost出口总成本 TotalExportCostiscomposedofpurchasecost domesticcostandexporttax whichmeansthetotaldomesticcostpaidbyforeigntradeenterprisesforexportcommodities Theexportcostpriceiscalculatedonthebasisoftotalexportcost excludinganyoverseascost Transactionpriceofexportsincludesoverseasfreight insurancepremiums andcommissionsetc 2020 3 19 7 3 2 2ExportForeignExchangeNetIncome出口外汇净收入 ExportForeignExchangeNetIncomecomprisestotalexportforeignexchangeexcludinglaborcostandothernon tradeforeignexchange freight insurancepremiums andbankingcharges FOB ForeignExchangeNetIncomeCIF ForeignExchangeNetIncomeexcludingfreight insurancepremiumsandcommissions 2020 3 19 8 3 2 3OverseasCost国外费用 OverseasCostmainlycomprisesOverseasFreight OverseasPremiumsandCommissions 主要包括 国外运费 装运港 目的港运费 国外保费 佣金 2020 3 19 9 3 2 4RelationshipamongVariables各变量之间的关系 ExportExchangeCostisdirectlyproportionaltoTotalExportCostandinverselyproportionaltoExportForeignExchangeNetIncome ComparedwithForeignExchangeRateofBOC BankofChina thelowerExportExchangeCostis themoreprofitswillbegained Forinstance inanexporttransaction theExportExchangeCostiscalculatedas7 26 whileForeignExchangeRateis7 61 Thismeanseverydollargainedwillearn0 35RMB TheExportExchangeCostismeasuredbyRMB sothelowerthenumberis thelowerthecostis 2020 3 19 10 CaseStudy Atradingcompanyexports10 000unitsofartsandcraftswhichcost300 000Yuan 30Yuanperunit otherdomesticcost 8000RMB expectedprofit 10 freight 10units CTN 1000cartons cartonsize 25 56 32 GW 32KGNW 30KG thefreighttoEuropeiscalculatedbyW Mas120Dollarsperton Thepriceof40containerstoEurope 3500Dollars insuranceby11 oftheinvoicevalueagainstallrisksatthepremiumrateof0 8 foreignsalesprice USD4 85 PCCIFLondon Pleasecalculatetheexportexchangecostrespectivelybycontainerandbycargo 2020 3 19 11 4 ProfitandLossRatioofExportCommodities出口商品盈亏率 4 1Definition定义ProfitandLossRatioofExportCommoditiesdemonstratestheratiobetweenthevolumeofexportprofitandTotalExportCost ThevolumeofexportprofitindicatesthebalancebetweennetRMBincomeofexportsalesandtotalexportcost Ifthebalanceisapositivenumber itmeansmakingaprofit andviceversa Theveryratioisperceivedasanimportantindextomeasurethedegreeofexportprofitorloss 2020 3 19 12 2020 3 19 13 4 2Formula计算公式CaseStudy connectedtothepreviousonePleasecalculatetheprofitandlossratioofexportcommoditiesNetincomeofexportsales 44573 20Dollars 7 61 339202 05YuanTotalcost 308000YuanBalance 339202 05 308000 31202 05YuanProfitandlossratioofexportcommodities 31202 05 308000 100 10 2020 3 19 14 5 ForeignExchangeEarnedthroughExport ExchangeRateAppreciation Foreignexchangeearnedthroughexportisconcludedbytheratiobetweencertaindifferencecalculatedbyexportforeignexchangenetincomeminusforeignexchangecostofrawmaterialsandforeignexchangecostofrawmaterials Theratioisuniversallyadoptedinimportedmaterialsprocessingandsuppliedmaterialsprocessingtocalculateexchangerateappreciation 2020 3 19 15 CaseStudy Atradingcompanyimportsfabrictoproceedtoclothingatanamountof100 000DollarsinCIFterms USD9 PCCIFHAMBURGpergarment Thetotalfreight 8000Dollars premiums 2000Dollars Pleasecalculatetheexchangerateappreciation 2020 3 19 16 Lesson2CommissionandDiscount佣金和折扣 1 Commission佣金Commissionistheremunerationfortheagentswhoprovideserviceforprincipals Duringtrading commissionisusuallyintheformofremunerationwhicheithersideofatradeprovidestothemiddleman 2020 3 19 17 Commissioncanbedefinedasfollows 1 Labeledbywords e g Thispriceincludes5percentcommission 2 Tradingterms e g CIFc2SanFrancisco3 Definedbynumber Commission USD25perMetricTon 2020 3 19 18 2 CalculationandPaymentMethodsofCommissions佣金的计算与支付方法 Commission PricewithCommission CommissionRateNetPrice PricewithCommission CommissionperUnit PricewithCommission 1 CommissionRate 2020 3 19 19 3 Discount Rebate 折扣 Discountisaimedtomotivatetheinitiativesofthebuyer whichisprovidedbythesellerasaconcessioninthecontract Thedifferentiationbetweenthecommissionandthediscount commissionsareofferedbythesellertothemiddlemen whilediscountsareconcessionsprovidedbytheseller 2020 3 19 20 Discountcanbecalculatedonthebasisofturnovervalueorinvoicevalue DiscountperUnit OriginalPrice DiscountRateNetSeller sRevenue OriginalPrice 1 DiscountRate e g Originalprice USD100 00 PCCIFHK Discountrate 2 discountofferedbythesellertobuyer USD100 00 2 USD2 00 Netrevenueoftheseller USD100 00 1 2 USD98 00Thepaymentmethodofdiscountcanbeoffereddirectlyduringissuing Sellersremovethediscountfromtheinvoicevalue 2020 3 19 21 CaseStudy CaseOne Atradingcompanyexportsanumberofcommoditiesabroad theoriginalprice 2 000USDpermetrictonCIF3