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» Personal Loan No Credit Check, Online Economics » Cost calculation » Topics begins with C » Commercial calculation
The commercial calculation is one in the trade used method to determine a selling price.
| + list purchase price |
| - USt |
| - Supplier discount |
| = goal purchase or invoice price |
| - Supplier account |
| = bar purchase price |
| + delivery costs (without USt) |
| = reference, or cost price |
| + business, or action costs |
| = first cost |
| + profit |
| = cash sale price |
| + debtor discount |
| + salesman commission |
| = goal sales, or invoice price |
| + customer discount |
| = list selling price |
| + value added tax |
| = gross selling price |
The calculation plan consists of the reference calculation, the first cost calculation and the sales calculation:
One counts those costs in addition, which this causes in purchase, storage and sales in the commercial calculation the purchase price of the commodity.
One calls the costs for the supply of the commercial achievements action costs. These must to be amortized over the selling price again and have to the selling price to be added. Since they result in principle for all goods, it can be determined only with difficulty, which portion meets the individual commodity. Therefore one uses an average rate. This is added in per cent form to the purchase price and is called action cost addition.
Purchase price + action cost addition = first cost
Delivery costs are usually loaded with vat. However they are charged net regarding the calculation. If necessary, the USt must be out-counted.
Goods liabilities are getting debts ("§ 448 BGB). The price of the supplier applies therefore, if nothing else were agreed upon, ex factory or for camps of the supplier. The costs, which will develop in the case of transport to the buyer as delivery costs summarized. These can to be absolutely or in per cent indicated and have to the bar purchase price to be added.
Examples of delivery costs are freight, transport costs, duty by weight, (weight dependent) and transport insurance, ad valorem duty, brokerage fee, commission (worth dependent)
Bar purchase price + delivery costs = purchase price
One takes into consideration price deductions in the form of discount payment and discount already in advance into the asking price. Basis of calculation for debtor discount and salesman commission is the cash sale price, for the customer discount the goal selling price (in each case 100%). If debtor discount and salesman commission developed, one adds the percentages and breaks the sum open on the cash sale price.
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