First of all, it must be borne in mind that the definition of the trade margin depends on the subject and purpose of the definition. From the point of view of a merchant, the margin has several economic meanings. First of all, the trade margin determines the profit of the enterprise. So, according to the Methodological Recommendations for the accounting and registration of operations for receiving, storing and dispensing goods in trade organizations (approved by the Letter of Roskomtorg dated 10.07.96 No. 1-794 / 32-5), the trade margin is the difference between sales proceeds and the purchase price of goods.
Instructions
Step 1
Thus, at the stage of pricing, the trade margin is determined by the enterprise independently. Most often, the trade margin is set as a fixed percentage of the purchase price of goods. For example, if the purchase price of goods is 100 thousand rubles and a trade margin of 30%, the trade margin will be 30 thousand rubles, and the retail price will be 130 thousand rubles.
Step 2
For the purposes of accounting and tax accounting, the trading margin is determined in accordance with the above-mentioned Methodological Recommendations in several ways.
According to the total turnover:
VD = T x RN: 100, where T is the total turnover, РН - estimated trade markup,
РН = ТН: (100 + ТН) х 100, where ТН - trade markup,%
Step 3
By assortment of goods turnover:
VD = (T1 x PH1 + T2 x PH2 + … + Tn x PHn): 100, where Т1, Т2, …, Тn - turnover of goods by groups of goods;
РН1, РН2,…, РНn - calculated trade markups for groups of goods.
PHn = THn: (100 + THn) x 100, where TH1, TH2,…, THn - trade markup for groups of goods,%.
Step 4
Average percentage:
VD = T x P: 100, where P is the average percentage of gross income.
P = (TNn + TNp - TNv): (T + OK) x 100, where ТНн - trade markup on the balance of goods at the beginning of the reporting period;
ТНп - trade markup for goods received during the reporting period;
ТНв - trade markup for retired goods;
OK - the balance of goods at the end of the reporting period.
Step 5
For the assortment of the remainder of the goods:
VD = (TNn + TNp - TNv) - TNk, where TNK is the trade markup on the balance of goods at the end of the reporting period.
Choose the method of determining the markup that is most suitable for your organization, and fix it in the accounting policy.
