家乐福课长会计培训：如何计算售价

AccountingTrainingforDepartmentHead

课长会计知识培训HowtoCalculateSellingPrice如何计算售价

TrainingObjectives

培训目的TolearnactualsellingpricewithandwithoutVAT学会什么是单品的实践售价和不含税售价TolearnhowtocalculateunitcostwithoutRebate&billbacksandwithRebate&billbacks学会如何计算单品的本钱〔不思索以及思索回扣和返利〕TolearnhowtocalculateGrossMarginandCommercialMarginforgoods学会如何计算单品的粗毛利和商业毛利Tolearnwhatkindsoftargetwecanselectwhenweconsiderpricing学会在定价前选择想要到达的目的Tolearnhowtousetheformulaofpricing学会如何运用定价公式SalesDiscount:weoffercashorshoppingcardtobuyertoencouragepurchasingthegoods销售折扣：我们给购买者现金或消费卡鼓励购买该商品ActualSellingPrice(ASP):SellingPrice-UnitDiscount实践售价：售价-单位折扣

SellingPrice

售价SellingPrice(SP):PricewemarkonlabelintheStore售价：我们标在卖场中价钱牌上的价钱VAT(ValueAddedTax):TaxincludeinSP增值税：含在售价中的税金

SellingPrice

售价ActualNetSellingPrice:Thebasewecalculatenetsales实践销售净价：我们计算净销售额的根底ActualNetSellingPrice=ASP-VATinSP=ASP/(1+VATrate)实践销售净价=实践售价-实践售价中的增值税=实践售价/〔1+增值税率〕PurchasePrice(PP):BuyingpricewithoutVAT采购价:不含税购入价钱PurchaseRebate:SpecialOfferbySupplier,suchasRebate,CooperationFee,TGFee采购返利：供应商的特别优惠，如回扣.协作费.展台费

CalculateofUnitCost

计算单位本钱UnitCostwithoutRebate〔单品本钱不含返利〕=[PurchasePrice〔单品采购价〕+UnitNetFreight〔单品净运费)]×(1+LossRate损失率)+UnitNetInstallingFee〔单品净安装费〕+UnitOtherNetFeewithoutVAT〔单品其他净费用〕Freight,Installingcost,LossandotherdirectcostwithoutVAT运输费用,安装费用,损失和其他直接费用(不含税〕UnitCost〔单品本钱〕=UnitCostwithoutRebate〔单品本钱不含返利〕-UnitNetRebate〔单品净返利〕UnitGrossMargin〔单品粗毛利〕=ActualNetSellingPrice-UnitCostwithoutRebate实践销售净价-单品不含返利本钱

CalculateofUnitMargin

计算单品毛利UnitGrossMarginRate〔单品粗毛利率〕=UnitGrossMargin/ActualNetSellingPrice×100%单品粗毛利/实践净销价×100%UnitCommercialMargin〔单品商业毛利〕=UnitGrossMargin+UnitNetRebate单品粗毛利+单品净返利UnitCommercialMarginRate〔单品商业毛利率〕=UnitCommercialMargin/ActualNetSellingPrice×100%单品商业毛利/实践净销价×100%RelationsamongPrice,Sales,MarginBaseofPricingNormallydifferentpriceselectionwillaffectmarginandsales通常选择不同的价钱会对毛利和营业额有不同的影响

Pricing定价ifthestoregoesinformaximummargin,thepriceshouldbe$97;假设店追求最高毛利，单价应为$97ifthestoregoesinformaximumsales,thepriceshouldbe$86;假设店追求最高销售额，单价应为$86

Formulaofpricing

定价公式SellingPrice(SP)售价UnitCost(单品本钱〕=--------------------------------×(1+VAT%)1－GrossMarginRate粗毛利率SellingPrice(SP)售价=UnitCost(单品本钱)×co-efficient(毛利系数〕1+VAT%Co-efficient=--------------------------------毛利系数1－GrossMarginRate粗毛利率IfwedonotneedconsiderRebate假设不思索返利Formulaofpricing

定价公式SellingPrice(SP)售价UnitCost(单品本钱〕=-----------------------------------------------------×(1+VAT%)1－GrossMarginRate+NetRebateRate粗毛利率净返利率SellingPrice(SP)售价=UnitCost(单品本钱)×co-efficient(毛利系数〕1+VAT%Co-efficient=-----------------------------------------------------毛利系数1－GrossMarginRate+NetRebateRate粗毛利率净返利率IfweneedconsiderRebate假设思索返利Formulaofpricing

定价公式SellingPrice(售价)UnitGrossMargin=————————－UnitCost(单品本钱)单台毛利1+VAT%Howdoestheformulacomefrom?该公式是从何而来？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

定价公式VAT

增值税VATisataxactualpaidbythefinalcustomer增值税是一种由最终消费者实践负担的税种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,需求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,本钱和毛利,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%