➢ 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
Carrefour
❖ 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）
Carrefour
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
❖ 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）
Carrefour
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
如果店追求最高毛利，单价应为$97 if the store goes in for maximum sales,
the price should be $86; 如果店追求最高销售额，单价应为$86
Carrefour
Formula of pricing 定价公式
If we do not need consider Rebate 如果不考虑返利
➢ 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
❖ 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）
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
Carrefour
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
❖ 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
❖ Selling Price (SP) 售价 Unit Cost(单品成本）
Carrefour
Pricing 定价
❖ Normally different price selection will affect margin and sales 通常选择不同的价格会对毛利和营业额有不同的影响
❖ if the store goes in for maximum margin, the price should be $97;
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
❖ 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
Carrelling 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 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%
Carrefour
Base of Pricing
Relations among Price,Sales, Margin