casstudy.ppt

Pricing principles 1,To price according to the international market. 2, To price based on the situations of different polices of various countries and regions. 3, To price based on the purpose of purchasing. Pricing strategies 1,penetration pricing ( 渗透定价法) 2, Skimming pricing （撇脂定价法） 3, Early cash recovery pricing （资金速期回收定价法） Case Study A trading company exports 10 000 units of arts and crafts which cost 300 Yuan (30 Yuan per unit), other domestic cost: 8 000 RMB, expected profit: 10%, freight: 10 units/CTN, 1 000 cartons, carton size: 25×56×32, GW: 32KG NW:30KG, the freight to Europe is calculated W/M as 120 Dollars per ton. The price of 40 containers to Europe: 3 500 Dollars, insurance by 11% of the invoice value against all risk at the premium rate of 0.8%, foreign sales price: USD4.85/PC CIF London. Please calculate the export exchange cost respectively by container and by cargo. (1) Cost by container Total Export Cost=300 000 +8 000=308 000 Yuan Premiums=CIF*(1+10%)*Premium rate=4.85*10 000*110%*0.8%=426.80 Dollars Export Foreign Exchange Net Income: USD4.85*10 000—3 500—426.8=44 573.20 Dollars Export Exchange Cost=308 000/44 573.20=6.91 Yuan That means 6.91 Yuan per US dollar. Tips: The foreign exchange rate of BOC is USD1=￥7.61(bid price), every dollar that is gained earns 0.70 Yuan. 补充内容 件杂货物（散装）海洋运费计算涉及到使用W/M选择法计费的货物，可计算积载因系数，指某种货物每一顿重量所具有的体积或在船舶货舱中正常装载时所占有的体积。若积载系数小于1， 则按重货计算，即以W为标准计运费；若积载系数大于1，则按轻货计算，即以M为标准计征运费。 积载因数 = 货物量尺体积/货物重量 (2) Cost by tons ( not shipped by containers/calculated by cargo) Stowage factor=M/W=0.56*0.32*0.25/0.032=0.045/0.0321, calculated by volume. Freight=0.56*0.32*0.25*1 000*120=5 376.00 USD Export Exchange Cost=(300 0000)/(48 500-5 3276.00-426.8)=308 000/42 697.2=7.21 Yuan 什么是出口商品盈亏率 出口商品盈亏率是指出口商品盈亏额与出口总成本的比率。 　　出口商品盈亏额是指出口销售人民币净收入与出口总成本的差额，其中，出口销售人民币净收入是由该出口商品的FOB价格按当时外汇牌价折成人民币，出口总成本是指该商品的进货成本加上出口前的一切费用和税金。前者大于后者为盈利，反之为亏损。 出口商品盈亏率的可表示成以下二种计算方式： 1、出口商品盈亏额 ＝ 出口销售人民币净收入-出口总成本 　　出口商品盈亏率 ＝(出口商品盈亏额/出口总成本)×100％ 　　或： 　　2、出口商品盈亏率＝（出口销售人民