某公司课长财务会计与财务管理知识培训.pptx

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 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VAT(Value Added Tax):Tax include in SP 增值税：含在售价中的税金Actual Net Selling Price :The 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）Calculate of Unit Cost计算单位成本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.协作费.展台费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 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）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）Calculate of Unit Margin计算单品毛利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Unit Gross Margin Rate（单品粗毛利率） =Unit Gross Margin/Actual Net Selling Price×100% 单品粗毛利/实际净销价×100%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 Price×100% 单品商业毛利/实际净销价×100%Base of PricingRelatio