课长会计知识培训

AccountingTrainingforDepartmentHead课长会计知识培训HowtoCalculateSellingPrice如何计算售价2CarrefourTrainingObjectives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3Carrefour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4Carrefour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）5Carrefour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6Carrefour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）7Carrefour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%8CarrefourRelationsamongPrice,Sales,MarginBaseofPricing9CarrefourNormallydifferentpriceselectionwillaffectmarginandsales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$8610CarrefourFormulaofpricing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11CarrefourFormulaofpricing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12CarrefourFormulaofpricing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－GrossMarginrate13CarrefourCoefficientTablewithVAT=17%增值税17%的系数表%ofGMCoefficient%ofGMCoefficient%ofGMCoefficient11.18111.31211.4821.19121.33221.5031.21131.34231.5241.22141.36241.5451.23151.38251.5661.24161.39261.5871.26171.41271.6081.27181.43281.6391.29191.44291.65101.30201.46301.67SP=Cost×C售价=进价×系数SPwithTax含税售价PPnoTax不含税进价Formulaofpricing定价公式14CarrefourVAT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15CarrefourVAT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)16Carrefour1、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、某商品的含税进价为2340元/台，另需发生20元/台（不含税）的专用运输费用，店长规定本商品必须达到5%的毛利率，而且该商品正常有2%的损耗率，请问最低确定多少的卖场价格才可以达到店长的要求？本商品增值税率为17%