家乐福课长会计培训－如何计算售价.ppt

AccountingTrainingforDepartmentHead课长会计知识培训,HowtoCalculateSellingPrice如何计算售价,TrainingObjectives培训目标,TolearnactualsellingpricewithandwithoutVAT学会什么是单品的实际售价和不含税售价,TolearnhowtocalculateunitcostwithoutRebate如果店追求最高毛利，单价应为$97ifthestoregoesinformaximumsales,thepriceshouldbe$86;如果店追求最高销售额，单价应为$86,Formulaofpricing定价公式,SellingPrice(SP)售价UnitCost(单品成本）=-(1+VAT%)1GrossMarginRate粗毛利率,SellingPrice(SP)售价=UnitCost(单品成本)co-efficient(毛利系数）1+VAT%Co-efficient=-毛利系数1GrossMarginRate粗毛利率,IfwedonotneedconsiderRebate如果不考虑返利,Formulaofpricing定价公式,SellingPrice(SP)售价UnitCost(单品成本）=-(1+VAT%)1GrossMarginRate+NetRebateRate粗毛利率净返利率,SellingPrice(SP)售价=UnitCost(单品成本)co-efficient(毛利系数）1+VAT%Co-efficient=-毛利系数1GrossMarginRate+NetRebateRate粗毛利率净返利率,IfweneedconsiderRebate如果考虑返利,Formulaofpricing定价公式,SellingPrice(售价)UnitGrossMargin=UnitCost(单品成本)单台毛利1+VAT%,Howdoestheformulacomefrom?该公式是从何而来？,SellingPriceSellingPriceGrossMarginrate=UnitCost1+VAT%毛利率1+VAT%,SellingPriceSellingPriceGrossMarginrateUnitCost1+VAT%1+VAT%,SellingPrice(1GrossMarginrate)UnitCost1+VAT%,UnitCostSellingPrice(1+VAT%)1GrossMarginrate,Formulaofpricing定价公式,VAT增值税,VATisataxactualpaidbythefinalcustomer增值税是一种由最终消费者实际负担的税种,WearenotthetaxpayerofVAT,wearejustasintermediarytocollectforTaxOffice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,Whenwegetmoneyfromcustomers,weneeddivideitintosalesoftheStoreandtaxofTaxBureau我们从顾客手中获得收入时,需要将它分成店收入和税,Whenwepaysupplierforgoods,totalpaymentalsoincludeVAT我们给供应商付款时,总金额也含增值税,VAT增值税,InCarrefourwhenwetalkaboutnetsales,costandmargin,allofthemaretaxexclude在家乐福我们所用的净收入,成本和毛利,它们都不含税,TheTaxcollectedforgrosssalesminusthetaxincludedintotalpaymentorpayableiswhatweneedpaytaxoffice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,VAT(增值税)=Netamount(净金额)VAT%GrossAmount(总金额)=VAT%1+VAT%=GrossAmount(总金额)-Netamount(净金额),1、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,2、某商品的含税进价