家乐福课长会计知识培训

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1、AccountingTrainingforDepartmentHead课长会计知识培训HowtoCalculateSellingPrice如何计算售价TrainingObjectives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

2、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SalesDiscount:weoffercashorshoppingcardtobuyertoencour

3、agepurchasingthegoods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VAT(ValueAddedTax):TaxincludeinSP增值税：含在售价中的税金SellingPrice售价ActualNetS

4、ellingPrice: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）PurchasePrice(PP):BuyingpricewithoutVAT采购价:不含税购入价格PurchaseRebate:SpecialOfferbySupplier,suchasRebate,Cooperatio

5、nFee,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,Lossandother

6、directcostwithoutVAT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）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）=Unit

7、GrossMargin/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%RelationsamongPrice,Sales,Marg

8、inBaseofPricingNormallydifferentpriceselectionwillaffectmarginandsales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$86F