The selling price for the goods is formed from the purchase price, overhead costs and taking into account the prices for similar goods in competing points of sale. In accordance with PBU 5/1, clause 13, the point of sale has the right to include in the selling price all expenses, taking into account taxation.
It is necessary
- - market analysis;
- - acceptance bill;
- - internal legal act;
- - table of trade markups.
Instructions
Step 1
To set the selling price, you must arrange everything in accordance with the requirements of PBU and the Tax Code of the Russian Federation. Accept goods on debit 41 and credit 60. Indicate the trade margin in the acceptance invoice under number 42. If you set the accounting of selling prices with overhead wrap, then enter the purchase and selling prices in the invoice.
Step 2
In your internal legal acts of accounting policy, indicate the scheme of applied markups for overhead costs. This can be done for the entire group of goods sold or for each item separately. Attach to the legal act a table developed according to the acceptance list with each product name, with the indicated trade markup, or enter all the names of goods accepted to the warehouse in it, and indicate the percentage markup applied to all goods. This method of determining selling prices is more suitable for outlets specializing in large-sized goods and is completely unsuitable for small-scale retail trade.
Step 3
If your company is engaged in small-scale retail trade, then mark each product classification with your percentage trade mark. You can put any selling price on the price tags, this is not prohibited by law, but at the same time you run the risk of your product being unclaimed due to uncompetitiveness.
Step 4
In order for trading to be successful and the enterprise not to suffer losses, your analytics department must know all the selling prices of competitors and, taking this into account, develop trade markups that make up the selling price.
Step 5
If you have a small retail outlet where it is impossible to maintain a department of analysts, then it is enough to go through the nearest outlets with a pen and a notebook and, taking into account the prices of goods, set the selling price in your store.
