家乐福-定价课件

家乐福定价2024/4/17家乐福定价

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&billbacksandwithRebate&billbacks学会如何计算单品的成本（不考虑以及考虑回扣和返利）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达到的目标Tolearnhowtousetheformulaofpricing学会如何运用定价公式家乐福定价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

实际售价：售价-单位折扣

SellingPrice

售价SellingPrice(SP):PricewemarkonlabelintheStore

售价：我们标在卖场中价格牌上的价格家乐福定价VAT(ValueAddedTax):TaxincludeinSP

增值税：含在售价中的税金

SellingPrice

售价ActualNetSellingPrice:Thebasewecalculatenetsales实际销售净价：我们计算净销售额的基础ActualNetSellingPrice=ASP-VATinSP=ASP/(1+VATrate)实际销售净价=实际售价-实际售价中的增值税=实际售价/（1+增值税率）家乐福定价PurchasePrice(PP):BuyingpricewithoutVAT

采购价:不含税购入价格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

计算单位成本家乐福定价UnitCostwithoutRebate（单品成本不含返利）=[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（单品成本）=UnitCostwithoutRebate（单品成本不含返利）-UnitNetRebate（单品净返利）家乐福定价UnitGrossMargin（单品粗毛利）=ActualNetSellingPrice-UnitCostwithoutRebate

实际销售净价-单品不含返利成本

CalculateofUnitMargin

计算单品毛利UnitGrossMarginRate（单品粗毛利率）=UnitGrossMargin/ActualNetSellingPrice×100%

单品粗毛利/实际净销价×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/实际净销价×100%家乐福定价RelationsamongPrice,Sales,MarginBaseofPricing家乐福定价Normallydifferentpriceselectionwillaffect

marginandsales

通常选择不同的价格会对毛利和营业额有不同的影响

Pricing定价ifthestoregoesinformaximummargin,thepriceshouldbe$97;

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

家乐福定价Formulaofpricing

定价公式SellingPrice(SP)售价UnitCost(单品成本）=--------------------------------×(1+VAT%)1－GrossMarginRate

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1－GrossMarginRate

粗毛利率IfwedonotneedconsiderRebate如果不考虑返利家乐福定价Formulaofpricing

定价公式SellingPrice(SP)售价UnitCost(单品成本）=-----------------------------------------------------×(1+VAT%)1－GrossMarginRate+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1－GrossMarginRate+NetRebateRate

粗毛利率净返利率IfweneedconsiderRebate如果考虑返利家乐福定价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？SellingPriceSellingPrice————————×GrossMarginrate=———————－UnitCost1+VAT%毛利率1+VAT%SellingPriceSellingPrice———————×GrossMarginrate－———————＝－UnitCost1+VAT%1+VAT%SellingPrice—————×(1－GrossMarginrate)＝UnitCost1+VAT%UnitCostSellingPrice＝——————————×(1+VAT%)1－GrossMarginrate家乐福定价Formulaofpricing

定价公式家乐福定价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,总金额也含增值税家乐福定价

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)=N