The free selling price includes all costs associated with production or purchase, wages, transportation costs, taxes, excise taxes imposed by the government, as well as the market conditions of the prevailing prices for certain goods.
It is necessary
a table of trade markups for each product name or for the entire list
Instructions
Step 1
The retail selling price is calculated according to the formula: P = ZTs + A + AT ++ Z + TR + P + N, where P is the retail price, ZT is the purchase price, A is excise taxes, AT is the depreciation of technical means, Z is the salary, TR - transportation costs, P - profit, H - payment of taxes. The law does not limit the amount of trade markup, in which, among other things, you have the right to include VAT, but at the same time you must take into account the current market price conjuncture in order for your product to be in demand and competitive.
Step 2
Value added tax is paid on the newly created product price. The rate is set to the tax base as a percentage. VAT is calculated on the basis of regulated or free prices for goods, and the manufacturer of the goods does not pay tax, therefore, it fully falls on enterprises that sell goods at retail prices with a trade mark.
Step 3
To determine the retail price, always take into account the cost of one unit of goods from the manufacturer, the trade markup with which you will pay value-added tax, that is, for a trade enterprise, the wholesale price will be equal to the amount at which they purchased the goods and the cost of excise tax - this is the price without VAT … The rest of the amount that you include in the price of the goods, you will calculate VAT. You can include the result in the retail price at which customers will purchase the goods displayed on the retail shelves.
Step 4
The amount of excise taxes and the purchase price is subject to change. A change in one link entails a price change in the entire chain. Therefore, a retailer is obliged to do one trade markup for all items of goods, which is quite cost-effective when selling large household appliances or furniture and is not at all suitable for retailing food products.
Step 5
If your company specializes in small-scale retail trade, each product name should have its own trade markup, indicated in the table attached to the company's internal document that takes into account the trade markup policy.
