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在商业企业销售价格的竞争中,定什么样的销售价格有利,我想以畜产品经营为例,谈谈保本销售价格的确定。保本销售价格的公式是: 保本销售价格=单位库存成本×(保本成本毛利率+1) 从以上公式中可以看出:单位库存成本是已知的,要确定保本销售价格只有先确定保本时的成本毛利率。保本成本毛利率的确定步骤是: 1、年销售总成本(A):这可参考商品流转计划,如无流转计划可参照上年的资金周转次数以及本年度的库存情况分析求得。 2、月银行(贷款)利息率(B):利息大小与商品保管时间的长短关系非常密切,故单独作为一项成本要素加以考虑。这项可根据各商业单位的具体利率情况而定。
In the business competition in the sales price, what kind of sales price will be favorable, I would like to take the livestock product management as an example, to talk about the definition of guaranteed sales price. Guaranteed sales price formula is: Guaranteed sales price = unit inventory cost × (capital preservation cost gross profit margin +1) From the above formula can be seen: the unit inventory cost is known, to ensure that the principal guaranteed sales price only to determine the capital preservation Cost gross margin. Guaranteed cost Gross profit margin to determine the steps are: 1, the total annual cost of sales (A): This may refer to commodity circulation plan, such as non-current plan can refer to the previous year’s turnover of funds and inventory analysis of the year obtained. 2, the monthly interest rate of bank (loan) (B): The size of the interest and the length of the custody of goods is very close, so alone as a cost factor to be considered. This can be based on the specific interest rates of various business units.