cas study課件

1、Pricing principles 1,To price according to the international market. 2, To price based on the situations of different polices of various countries and regions. 3, To price based on the purpose of purchasing.Pricing strategies 1,penetration pricing ( 滲透定價法) 2, Skimming pricing （撇脂定價法） 3, Early cash r

2、ecovery pricing （資金速期回收定價法）Case Study A trading company exports 10 000 units of arts and crafts which cost 300 Yuan (30 Yuan per unit), other domestic cost: 8 000 RMB, expected profit: 10%, freight: 10 units/CTN, 1 000 cartons, carton size: 255632, GW: 32KG NW:30KG, the freight to Europe is calculat

3、ed W/M as 120 Dollars per ton. The price of 40 containers to Europe: 3 500 Dollars, insurance by 11% of the invoice value against all risk at the premium rate of 0.8%, foreign sales price: USD4.85/PC CIF London. Please calculate the export exchange cost respectively by container and by cargo.(1) Cos

4、t by container Total Export Cost=300 000 +8 000=308 000 Yuan Premiums=CIF*(1+10%)*Premium rate=4.85*10 000*110%*0.8%=426.80 Dollars Export Foreign Exchange Net Income: USD4.85*10 0003 500426.8=44 573.20 Dollars Export Exchange Cost=308 000/44 573.20=6.91 Yuan That means 6.91 Yuan per US dollar. Tips

5、: The foreign exchange rate of BOC is USD1=7.61(bid price), every dollar that is gained earns 0.70 Yuan.補充內(nèi)容 件雜貨物（散裝）海洋運費計算涉及到使用W/M選擇法計費的貨物，可計算積載因系數(shù)，指某種貨物每一頓重量所具有的體積或在船舶貨艙中正常裝載時所占有的體積。若積載系數(shù)小于1， 則按重貨計算，即以W為標準計運費；若積載系數(shù)大于1，則按輕貨計算，即以M為標準計征運費。 積載因數(shù) = 貨物量尺體積/貨物重量(2) Cost by tons ( not shipped by container

6、s/calculated by cargo) Stowage factor=M/W=0.56*0.32*0.25/0.032=0.045/0.0321, calculated by volume. Freight=0.56*0.32*0.25*1 000*120=5 376.00 USD Export Exchange Cost=(300 0000)/(48 500-5 3276.00-426.8)=308 000/42 697.2=7.21 Yuan什么是出口商品盈虧率什么是出口商品盈虧率 出口商品盈虧率出口商品盈虧率是指出口商品盈虧額與出口總成本的比率。 出口商品盈虧額是指出口銷售人民幣凈

7、收入與出口總成本的差額，其中，出口銷售人民幣凈收入是由該出口商品的FOB價格按當時外匯牌價折成人民幣，出口總成本是指該商品的進貨成本加上出口前的一切費用和稅金。前者大于后者為盈利，反之為虧損。出口商品盈虧率的可表示成以下二種計算方式： 1、出口商品盈虧額 出口銷售人民幣凈收入-出口總成本 出口商品盈虧率 (出口商品盈虧額/出口總成本)100 或：或： 2、出口商品盈虧率（出口銷售人民幣凈收入出口總成本）/出口總成本100%Case study 某公司以每公噸1000美元CIF價格出口商品，已知該筆業(yè)務每公噸需要支付國際運輸費用100美元，保險費率為0.1%，國內(nèi)商品采購價格為5000元人民幣，

8、其他商品管理費為500元，試計算該筆業(yè)務的出口商品盈虧率。（匯率為1：8.25） 解：出口成本 = 5000+500 = 5500 出口凈收入(FOB) = CIF-F-I = CIF-F-110%CIFI% = 1000-100-1.110000.001 = 898.9(美元） 出口人民幣凈收入 = 898.98.25 = 7415.9（人民幣） 出口盈虧率=（7415.9-5500）/5500 = 34.8%Profit and loss of export commodities 出口商品盈虧率 A trading company exports 10 000 units of arts

9、 and crafts which cost 300 Yuan (30 Yuan per unit), other domestic cost: 8 000 RMB, expected profit: 10%, freight: 10 units/CTN, 1 000 cartons, carton size: 255632, GW: 32KG NW:30KG, the freight to Europe is calculated W/M as 120 Dollars per ton. The price of 40 containers to Europe: 3 500 Dollars,

10、insurance by 11% of the invoice value against all risk at the premium rate of 0.8%, foreign sales price: USD4.85/PC CIF London. Please calculate the profit and loss ratio of export commodities Net income of export sales=44 573.20 Dollars7.61=339 202.05 Yuan Total cost=308 000 Yuan Balance=339 202.05

11、-308 000=31 202.05 Yuan Profit and loss ratio of export commodities=31 202.05/308 000100%=10%Foreign Exchange Earned through Export ( Exchange Rate Appreciation)出口創(chuàng)匯率（外匯增值率） Definition Foreign exchange earned through export is concluded by the ratio between certain difference calculated by export fo

12、reign exchange net income minus foreign exchange cost of raw materials and foreign exchange cost of raw materials. The ratio is universally adopted in imported materials processing and supplied materials processing to calculate exchange rate appreciation.Formula Foreign Exchange Earned through Expor

13、t( Exchange Rate Appreciation)=(Export Foreign Exchange Net Income-Foreign Exchange Cost of Raw Materials)/Foreign Exchange Cost of Raw Materials 100% Through calculation of exchange rate appreciation, the profit of foreign exchange earned can be revealed, i.e. is raw materials export profitable or

14、is finished products export profitable.Case study A trading company imports fabric to proceed to clothing at an amount of 100 000 Dollars for 20 000 garment in CIF terms (USD9/PC CIF Hamburg per garment). The total freight : 8000 Dollars, premiums: 2 000 Dollars. Please calculate the exchange rate a

15、ppreciation. Exchange rate appreciation= (920 000- 8 000 2 000 100 000) 100% = 70%Export Quotation Accounting in Trade Practice Since state financial system reformed in 1994, China has adjusted its value-added tax to 17% by “Refund after Taxation” police, which is in lined with international practic

16、e; in 1995, China lowered the export tax rebate rate twice. As the export tax rebate rate varies from different export commodities, it is necessary to remove the tax refund from purchase price ( tax price) when calculating the actual cost. Trading companies purchase export commodities and pay in lig

17、ht of the enterprises value-added tax invoice. Therefore, we call purchase loan as tax price. After the commodities have been exported, the department of National Revenue offers tax refunds according to each commoditys tax rebate rate.Methods of Calculating Export Exchange cost in Chinas Foreign Tra

18、de Practice It is necessary to remove export tax rebate from the total export cost, and then there is a new concept: Actual cost. The methods can be elaborated as follows, Export Exchange Cost(after Tax Refund)= Purchase Cost of Exports ( Price including Tax) + Domestic Cost Tax Refund/ Export Forei

19、gn Exchange Net Income Export Exchange Cost(after Tax Refund)= Purchase Cost of Exports ( Price including Tax) + Domestic Cost Tax Refund/ Export Foreign Exchange Net Income Explanations: Domestic Cost=Purchase Cost of Exports Fixed Rate of Domestic Cost Domestic cost usually consists of Salary Expe

20、nditure, telecommunication Cost, Transport Cost, Warehouse Cost, Terminal cost, and Bank Interest.Tax Refund= purchase Cost of Exports ( including Value added Tax)/(1+17%)Export Tax Rebate RateAs: Purchase Cost of Exports (Tax Price) = Ex-Factory price ( Price of Purchasing) (1+17%)i.e.Purchase Pric

21、e ( Ex-Factory Price) = Price including Tax/(1+17%)Actual Cost = Cost of Purchasing Tax Refund Tax refund = Ex-factory Price Tax Rebate Rate= Price including Tax/(1+17%) Export Tax Rebate Rate So, Actual Cost = purchase Cost purchase cost/(1+17%) Export Tax Rebate RateCase study one A trading company exports a number of sports shoes to the United States. The purchasing price ( Tax Price) is 50 Yuan for each shoe, the