Terms of price1-国际商务英语-大学PPT演示课件

Chapter9,TermsofPrice,1,9.1Expressionofexportprice,Fourcomponentsinastandardformatofaprice:Acodeofcurrency:USD,CAD,CNY,EUR,GBPAnumberindicatingthepriceunitAunitformeasuringquantity:kg,gr,m/t,yd,setAcertaintradeterm:FOB,CFR,CIFExamples:USD225.30/pieceCIFNewYorkFOBGuangzhouEUR12.80/set,2,9.1Pricingelements,CostStructureCostofproductionDirectcost:materialcosts,labourcosts,allocationoffixedcosts,packingcosts,etc.Administrativecosts:overheadSellingandDeliverycostsFixedcosts:salesmenssalariesVariablecosts:packaging,transport,commissions,advertisingandsalestripexpense,insurancepremium.Customsduties,3,9.1Pricingconsiderations,AnticipatedprofitmargininanabsolutenumberinapercentageprofitmarginCapabilityoftargetmarketReferringtotheconsumptionpower,incomelevel,supplyanddemandrelationshipThehigherthecapitalincomeofthetargetmarket,thehigherthepriceOtherfactorstobeconsideredforeignexchangeratesinternationalmarketpriceforsimilarproductspoliciesandregulationsinaparticularmarketarea,4,9.2PricingMethods,Cost-basedPricingAbasiccostfigureAnamounttocoverprofitOtherunassignedcostsTargetcostingTargetcostingmakescostaninputtotheproductdevelopmentprocess,notanoutcomeofit.Japanesecompanies,IsuzuMotors,SonyBreak-evenPricingBEP=TotalFixedCost/PriceofOneunit-VariableCostofOneUnitMarginalCostPricingThevariablecostsperunitofproductionDirectcost+variableoverheads,5,9.3Calculationofprice,Table9.1CostingWorksheet,6,9.3Calculationofprice,7,9.3.1FOBPrice,Table9.2FOBCostingWorksheet,FOBinfreightcurrencyFOBinfreightcurrency=(TotalCost+Profit)/ExchangeRate,FOBinlocalcurrency,8,9.3.2CFRPrice,IfFOBpriceisavailableCFR=FOB+OceanFreightOceanfreightProvidedbyshippinglinesQuotedaspackagedpriceOtherslike“additionals”and“surcharges”,9,ConversionofFOB,CFRexportrevenueexportcost,unprofitable,23,Understandingtheprice,Exportcostforforeignexchange(ECFFE)InterpretingprofitabilitywithcurrencyfactorSandingforhowmanyunitsoflocalcurrencytheexportershouldpaytomakeoneunitofforeigncurrencyFormulaasfollows:,Note:ThelesstheECFFEis,themoreprofittheexportercanmake,24,Illustration4,Xcompanysignedacontracttoexport1000ofUSD20perunitCIFNewYork.ThetotalamountisUSD20000,includingfreightUSD3000andPremiumUSD200.ThetotalpurchasepriceisCNY100000,costbeforeexportis10%ofthepurchaseprice.ThepresentforeignexchangerateofUSDagainstCNYis7.Q:Whatistheexportprofitmarginandexportcostforforeignexchange?Solution:ExportrevenueinUSD=USD(20000-3000-120)=USD16800ExportrevenueinCNY=16800 x7=CNY117600ExportcostinCNY=100000+100000 x10%=CNY110000Exportprofitmargin=(117600-110000)/117600x100%=6.46%ECFFE=CNY110000/USD16800=6.548,25,WordingofPricesinContract,HKD100perdozEXWGUANGZHOU(5BeijingRoad)CAD200pergrFCAToronto(Airport)EUR150perprFOBShanghaiJPY600perlbFASTokyoAUD120perpcCFRSydneyCHF300persetCarriagePaidTo5MapleRd.Geneva(sea/airshipment:fromGuangzhoutoDubaibysea,thenbyairtoGeneva)USD250persetDeliveredatSino-MongolianFrontier(Erlian)EUR350perM/TDESGuangzhouGBP500perunitDEQLondon,26,Termtranslation,Coststructure成本構成Costofproduction成產成本Profitmargin邊際利潤Sellingcost銷售成本Targetcosting目標成本法Everydaylowpricing每日宝宝湿疹低價Totalfixedcost總固定成本Variablecost變動成本Skimmingpricestrategy撇脂定價戰略Penetrationstrategy滲透定價戰略Floatingexchangerisk浮動匯率風險,27,Termtranslation,成本導向定價法pricingbasedoncost盈虧平衡定價法break-evenpricing邊際成本定價法marginalcostpricing損益兩平點break-evenpoint計價貨幣moneyofaccount支付貨幣moneyofpayment硬貨幣hardcurrency軟貨幣softcurrency匯率宝宝湿疹怎么治疗exchangerate價款調整priceadjustment傭金折扣commission/discount,28,COUNTRYCURRENCYBritainGBPpoundsterlingJapanJPYJapaneseYenFranceFRFFrenchFrancAustraliaAUDAustralianDollarChinaCNYChineseYuanBurmaBUKBurmeseKyatSingaporeSGDSingaporeDollarNewZealandNZDNewZeal