Value added is the difference between the selling price of a product and the cost of manufacturing it. The supplier and the seller have the right to include in the added value all costs associated with transportation, rent, taxes, salaries, taking into account the company's profit.
It is necessary
commodity invoices
Instructions
Step 1
PBU No. 5 does not restrict either the manufacturer or the trade representatives and does not give general recommendations on the amount that will be considered value added, but both parties must take into account that a large markup will make the product uncompetitive in the market and it will remain unclaimed. Therefore, include all expenses and make a minimum percentage markup for profit taking into account the prices of your competitors for a similar type of product.
Step 2
To calculate the gross value added at which the manufacturer pays taxes, add up all the amounts spent on the production of the product. Include in them the cost of consumables and additional materials from which you made the product, the cost of electrical energy. Next, calculate the additional costs for taxes, depreciation of fixed assets, wages paid for work on the production of goods, delivery of materials, include the percentage of profit. You will receive a wholesale selling price. Subtract the gross value added from the result. The end result will be intermediate value added.
Step 3
The outlet purchases the goods at the manufacturer's wholesale selling price. The value added for a product is the difference between the wholesale selling price and the selling selling price. This amount includes all costs associated with shipping, taxes, salaries and your profits.
Step 4
Indicate the selling and purchase prices in the invoice. In the corresponding column No. 42 - the difference between the selling and purchase prices, which will be considered the added value or trade markup of your company.
Step 5
Specify the percentage of value added in the internal legal acts of the company. You have the right to apply the total percentage to all types of goods or attach a table with the calculated percentage of trade value added for each item separately.
