家乐福课长会计知识培训_如何定价

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1、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）

2、,To learn how to calculate Gross Margin and Commercial 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 pur

3、chasing 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,Actual Net Selling Price :Th

4、e base we calculate net sales 实际销售净价：我们计算净销售额的基础,Actual Net 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，如回扣.协作

5、费.展台费,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） +Unit Net Freight（单品净运费) (1+Loss Rate 损失率) +Unit Net Installing Fee （单品净安装费） +Unit Other Net 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

6、税）,Unit Cost（单品成本） =Unit Cost without Rebate（单品成本不含返利） - Unit Net Rebate （单品净返利）,Unit Gross Margin（单品粗毛利） =Actual Net 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/Actual Net Selling Price100% 单品粗毛利/实际净销价100%,

7、Unit Commercial Margin（单品商业毛利） = Unit Gross Margin +Unit Net Rebate 单品粗毛利+单品净返利,Unit Commercial Margin Rate（单品商业毛利率） =Unit Commercial Margin/Actual Net Selling Price100% 单品商业毛利/实际净销价100%,Relations among Price,Sales, Margin,Base of Pricing,Normally different price selection will affect margin and sal

8、es 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,if the store goes in for maximum margin, the price should be $97; 如果店追求最高毛利，单价应为$97 if the store goes in for maximum sales, the price should be $86; 如果店追求最高销售额，单价应为$86,Formula of pricing 定价公式,Selling Price (SP) 售价 Unit Cost(单品成本） =-(1+VAT%) 1Gross Margin Rate 粗毛

9、利率,Selling Price (SP) 售价 =Unit Cost(单品成本 )co-efficient (毛利系数） 1+VAT% Co-efficient = - 毛利系数 1Gross Margin Rate 粗毛利率,If we do not need consider Rebate 如果不考虑返利,Formula of pricing 定价公式,Selling Price (SP) 售价 Unit Cost(单品成本） =-(1+VAT%) 1Gross Margin Rate+Net Rebate Rate 粗毛利率净返利率,Selling Price (SP) 售价 =Un

11、售价) Unit Gross Margin = Unit Cost(单品成本) 单台毛利 1+VAT%,How does the formula come from? 该公式是从何而来？,Selling Price Selling Price Gross Margin rate = Unit Cost 1+VAT% 毛利率 1+VAT%,Selling Price Selling Price Gross Margin rate Unit Cost 1+VAT% 1+VAT%,Selling Price (1Gross Margin rate)Unit Cost 1+VAT%,Unit Cost

13、ust as intermediary to collect for Tax Office 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,When we get money from customers, we need divide it into sales of the Store and tax of Tax Bureau 我们从顾客手中获得收入时,需要将它分成店收入和税,When we pay supplier for goods,total payment also include VAT 我们给供应商付款时,总金额也含增值税,VAT 增值税,In Carrefour

14、 when we talk about net sales,cost and margin, all of them are tax exclude 在家乐福我们所用的净收入,成本和毛利,它们都不含税,The Tax collected for gross sales minus the tax included in total payment or payable is what we need pay tax office 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)=Net amount(净金额)VAT% Gross Amo

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