The cost of a product is made up of the total production costs, overhead costs of the point of sale, taking into account the profit of the manufacturer and the representative who sells the goods, as well as taking into account regional prices for similar products so that their sale is profitable.
It is necessary
- - Act;
- - scheme.
Instructions
Step 1
If you are making your own products, consider all manufacturing costs. To make your work break even, calculate the cost of the goods from the amounts spent on materials, payment for energy resources required for production, taxes and employee salaries.
Step 2
Add to the result obtained the markup percentage, which will be your profit. You will receive the selling wholesale price of the goods for sale. For the price you specified, wholesale buyers will receive your goods at the warehouse.
Step 3
When selling your own product through your retail networks, add a trade markup to the wholesale cost. In this amount, you can include all expenses related to the transportation of goods by transport, payment of taxes, salaries to employees who will be engaged in retail sales, and include the percentage of profits of trade enterprises (PBU No. 5/1, p. No. 13).
Step 4
Regardless of the fact that the cost of the goods you can make anyone, you are obliged to take into account the price of similar goods in your region. The law does not forbid not only to include in the cost of goods all costs associated with its production and sale, but also to make any trade markup in excess of this amount. The difference between cost and value will be the profit of the enterprise. But such a pricing policy leads to unprofitability due to low demand for products, the cost of which is as high as possible.
Step 5
The point of sale must keep records of the selling price of the goods. Acceptance is made on debit 41, credit 60. Fill in the waybill taking into account the trade markup, which must be entered under number 42. If the accounting of the selling price with the markup is established, write down the purchase and selling value of the goods in the appropriate column.
Step 6
Record the pricing policy in the internal acts of the enterprise. Attach the scheme of applied markups for each product name separately or for all products at one percentage rate.
