家乐福课长会计培训－如何计算售价.ppt

Accounting Training for Department Head 课长会计知识培训
How to Calculate Selling Price
如何计算售价
Training Objectives培训目标
To learn actual selling price with and without VAT
学会什么是单品的实际售价和不含税售价
To learn how to calculate unit cost without Rebate & bill backs and with Rebate & bill backs
学会如何计算单品的成本(不考虑以及考虑回扣和返利)
To learn how to calculate Gross Margin mercial Margin for goods
学会如何计算单品的粗毛利和商业毛利
To learn what kinds of target we can select when we consider pricing
学会在定价前选择想要达到的目标
To learn how to use the formula of pricing
学会如何运用定价公式
Sales Discount:we offer cash or shopping card to buyer to encourage purchasing the goods
销售折扣:我们给购买者现金或消费卡鼓励购买该商品
Actual Selling Price(ASP): Selling Price-Unit Discount
实际售价:售价-单位折扣
Selling Price售价
Selling Price (SP):Price we mark on label in the Store
售价:我们标在卖场中价格牌上的价格
VAT(Value Added Tax):Tax include in SP
增值税:含在售价中的税金
Selling Price售价
Selling Price :The base we sales
实际销售净价:我们计算净销售额的基础
Selling Price =ASP-VAT in SP
=ASP/(1+VAT rate)
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)
Purchase Price(PP):Buying price without VAT
采购价:不含税购入价格
Purchase Rebate:Special Offer by Supplier,such as
Rebate,Cooperation Fee,TG Fee
采购返利:供应商的特别优惠,
Calculate of Unit Cost计算单位成本
Unit Cost without Rebate(单品成本不含返利)
=[Purchase Price (单品采购价)
+ Freight(单品净运费)]
×(1+Loss Rate 损失率)
+ Installing Fee (单品净安装费)
+Unit Fee without VAT(单品其他净费用)
Freight, Installing cost, Loss and
other direct cost without VAT
运输费用,安装费用,损失和其他直接费用(不含税)
Unit Cost(单品成本)
=Unit Cost without Rebate(单品成本不含返利)
- Rebate (单品净返利)
Unit Gross Margin(单品粗毛利)
= Selling Price-Unit Cost without Rebate
实际销售净价-单品不含返利成本
Calculate of Unit Margin计算单品毛利
Unit Gross Margin Rate(单品粗毛利率)
=Unit Gross Margin/ Selling Price×100%
单品粗毛利/实际净销价×100%
mercial Margin(单品商业毛利)
= Unit Gross Margin + Rebate
单品粗毛利+单品净返利
mercial Margin Rate(单品商业毛利率)
=mercial Margin/ Selling Price×100%
单品商业毛利/实际净销价×100%
Relations among Price,Sales, Margin
Base of Pricing
Normally different pr