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ID:44990684
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页数:26页
时间:2019-11-06
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1、Chapter4Price4.1PricingElementsCoststructureFactorconsiderationsinPricingCostStructureCostofproductionSellinganddeliverycostsCustomsdutiesCostofProductionThesumofthecostsofmaterials,fabricatingand/orotherprocessingemployedinproducingthemerchandisesoldinahomemarketo
2、rtoanothercountrytogetherwithappropriateallocationsofgeneraladministration……SellingandDeliveryCostsFixedcosts:salesmen’ssalariesetc.Variablecosts:packaging,transport,commissions,advertisingandsalestripexpenses,insurancepremiumetc.CustomsandDutiesCustomsdutiesaretax
3、edimposedbyagovernmentontheimportorexportofproductsorservices.Theyshouldbetakenintoaccountwhenthepriceisset.FactorConsiderationsinPricingIPrinciplesforsettingtheprice1. Thepriceonthebasesofthepriceintheinternationalmarket.2.Pricesvarywithregionsandcountriesaccordin
4、gourforeignpolicies3. Thepriceshouldbesetaccordingtothemarketingpurposes.4.WatchthechangeofsupplyanddemandrelationshipandthetrendofrisingorfallingofthemarketpricesIIConsiderationoffactorsaffectingtheprices1. Qualitiesofthegoods2. Distanceoftransportation3. Pla
5、ceandtermsofdelivery4. Changesofdemandaccordingtotheseasons5. Quantities6.Termsofpaymentandfluctuationsoftheexchangerates4.2PriceCalculationsConversionofmajortradetermsCalculationofthecostConversionofMajorTradeTermsIfFOBisgivenCFR价=FOB+OverseasfreightFOB+Overseasf
6、reightCIF价=--------------------------------------------------------------1–(insurancepercentageofaddition×premiumrate)保险加成保险费率保险加成:按发票金额再加若干百分比作为保险投保金额。一般进口商的交易结果产并不是只期待获得出口商发票的金额,进口商完成一笔交易必然要获得发票金额以外的利润。同时,进口商还要支付一切进口费用和管理费等。在货物受损时保险公司如果只负责发票的金额,则无法弥补进口商的损失。所以,进出口
7、贸易习惯的保险金额均按发票金额再另外加一定百分比即加成,一般加一成(即10%),也可根据具体情况加二成或三成。不过如按二成或三成投保,其保费的差额部分应由进口商负担。IfCIFisgivenFOB=CIF×(1-insurancepercentageofaddition×premiumrate)-overseasfreightCFR=CIF×(1-insurancepercentageofaddition×premiumrate)IfCFRisgivenFOB=CFR-OverseasfreightCFRCIF=------
8、----------------------------------------------------------------1–insurancepercentageofaddition×premiumrate案例1我方出口儿童运动衫500打FOB上海,运动衫采购价为每打700元,国内
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