扣点核算方法（The deduction of accounting methods）.docVIP

扣点核算方法（The deduction of accounting methods） The deduction of accounting methods 1, 100 to send 50, equivalent to spend 100 yuan in cash, bought 150 yuan of goods, that is, 100/150=6.7 fold If the original rate is 25%, the profit of 25 yuan, the supplier settlement amounted to 75 yuan. After the event, the suppliers settlement is based on coupon sales. That rate of 25% unchanged, the supplier can 150* (1-25%) =112.5 yuan, but 150 yuan in ticket sales accounted for 50 yuan in cash only 100 yuan, so the mall will lose 12.5 yuan, so lost. So to improve the fee. According to 100 yuan in cash, the mall guaranteed 25 yuan, suppliers have to push back 75 yuan: 75/150=0.5, the mall rate to 50%, in order to guarantee 75 yuan deducted in the removal of 50 yuan coupons, shopping malls and earn 25 yuan in cash. And suppliers if the purchase price is 50 percent off, a penny earned, without discount, then 150 yuan of sales, suppliers can earn 150* (1-25%) -150*50%=37.5 yuan. 2, send only do not receive and only accept not to send two kinds of situations Example 1: shopping malls do 100, send 50 activities, loss rate of 33%, in a more benevolent or not strong enough circumstances To participate in the activities of the A counter, mall rate 45%. As for the B counter which only accepts and sells, because this brand is quite strong, the shopping center only has increased 5% in this counter original buckle 20% foundation, namely buckles 25%. Customers in the A counter purchased 100 yuan of goods, get 50 yuan cash coupon, all used for B counter During the round of trading, the gross profit margin of the store is =100*45%-50* (1-25%) =7.5 yuan Gross profit margin =7.5/150=5% For example 2: send not only the C counter, the mall is only symbolic in 25% of the rate increased by 2%, namely buckle 27%. Customers in the C counter purchased 100 yuan of goods, get 50 yuan cash coupon, all used for A counter During the round of trading, the gross profit margin of the store is =100*27%-50* (1-45%)