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Консультация № 182686
01.04.2011, 01:28
62.41 руб.
0
3
1
Здравствуйте! Прошу помощи в следующем вопросе: полная себестоимость телевизора, который является подакцизным товаром - 800 грн. Поставщикам за материальные ресурсы, которые использоались при изготовлении телевизора выплачен НДС в размере 102 грн. Уроень рентабельности телевизора 28%, ставка акцизного збора 35%, торговая надбавка 15% отпускной цены вместе с ПДВ. Определить розничную цену телевизора.
Обсуждение
01.04.2011, 19:32
общий
это ответ
Здравствуйте, Alexkharkov!
1. Полная себестоимость = 800 грн
2. Прибыль = 800 * 28% = 224 грн
3. Оптовая цена = 800 + 224 = 1024 грн
4. Отпускная цена = 1024 / (100% - 35%) = 1575,38 грн
5. Налог на добавленную стоимость = 20%*1575,38 = 315,08 грн
6. НДС к возмещению = 102 грн
7. Свободная отпускная цена = 1575,38+315,08-102=1788,46 грн
8. Торговая надбавка = 15%*1788,46 = 268,27 грн
9. Розничная цена = 1788,46+268,27 = 2056,73 грн
Источник: Шеховцева Л.С. Практикум по рыночному ценообразованию / Калинингр. ун-т. - Калининград, 1999
Если требуются пояснения, задавайте вопросы в мини-форуме.
Удачи!
1. Полная себестоимость = 800 грн
2. Прибыль = 800 * 28% = 224 грн
3. Оптовая цена = 800 + 224 = 1024 грн
4. Отпускная цена = 1024 / (100% - 35%) = 1575,38 грн
5. Налог на добавленную стоимость = 20%*1575,38 = 315,08 грн
6. НДС к возмещению = 102 грн
7. Свободная отпускная цена = 1575,38+315,08-102=1788,46 грн
8. Торговая надбавка = 15%*1788,46 = 268,27 грн
9. Розничная цена = 1788,46+268,27 = 2056,73 грн
Источник: Шеховцева Л.С. Практикум по рыночному ценообразованию / Калинингр. ун-т. - Калининград, 1999
Если требуются пояснения, задавайте вопросы в мини-форуме.
Удачи!
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