Question

Себестоимость товара составляет 100 рублей. Товар попадает в розничную продажу через оптового посредника. Рассчитать цену, по которой приобретет товар конечный покупатель, если наценка производителя составляет 10%, оптового торговца – 20%, розничного – 25%. Расчет цены для конечного покупателя выполните в двух вариантах: по ставке НДС 18% и ставке НДС 20%.

Answer 1

Ответ:

194,7 ( НДС 18% )

198 ( НДС 20% )

Объяснение:

100 * 0.1 = 10

100 + 10=110

110*0.2=22

110+22=132

132*0.25=33

132+33=165 ( Цена, включающая в себя наценку производителя 10%, оптового торговца - 20% и розничного - 25% )

Расчет с учетом НДС 18%

165*0.18=29.7

165+29.7=194,7 ( НДС 18% )

Расчет с учетом НДС 20%

165*0.2=33

165+33=198 ( НДС 20% )

Answer 2

Calculation of the Final Price for the End Customer

To calculate the final price for the end customer, we need to consider the cost of the product, the manufacturer's markup, the wholesaler's markup, and the retailer's markup. Additionally, we need to take into account the value-added tax (VAT) rate.

Given the following information: - Cost of the product: 100 rubles - Manufacturer's markup: 10% - Wholesaler's markup: 20% - Retailer's markup: 25%

We will calculate the final price for the end customer in two scenarios: with a VAT rate of 18% and with a VAT rate of 20%.

Calculation with a VAT Rate of 18%

1. Manufacturer's markup: - Manufacturer's markup = Cost of the product * Manufacturer's markup rate - Manufacturer's markup = 100 rubles * 10% = 10 rubles

2. Price after manufacturer's markup: - Price after manufacturer's markup = Cost of the product + Manufacturer's markup - Price after manufacturer's markup = 100 rubles + 10 rubles = 110 rubles

3. Wholesaler's markup: - Wholesaler's markup = Price after manufacturer's markup * Wholesaler's markup rate - Wholesaler's markup = 110 rubles * 20% = 22 rubles

4. Price after wholesaler's markup: - Price after wholesaler's markup = Price after manufacturer's markup + Wholesaler's markup - Price after wholesaler's markup = 110 rubles + 22 rubles = 132 rubles

5. Retailer's markup: - Retailer's markup = Price after wholesaler's markup * Retailer's markup rate - Retailer's markup = 132 rubles * 25% = 33 rubles

6. Final price for the end customer: - Final price for the end customer = Price after wholesaler's markup + Retailer's markup - Final price for the end customer = 132 rubles + 33 rubles = 165 rubles

Therefore, the final price for the end customer, including a VAT rate of 18%, is 165 rubles.

Calculation with a VAT Rate of 20%

1. Manufacturer's markup: - Manufacturer's markup = Cost of the product * Manufacturer's markup rate - Manufacturer's markup = 100 rubles * 10% = 10 rubles

2. Price after manufacturer's markup: - Price after manufacturer's markup = Cost of the product + Manufacturer's markup - Price after manufacturer's markup = 100 rubles + 10 rubles = 110 rubles

3. Wholesaler's markup: - Wholesaler's markup = Price after manufacturer's markup * Wholesaler's markup rate - Wholesaler's markup = 110 rubles * 20% = 22 rubles

4. Price after wholesaler's markup: - Price after wholesaler's markup = Price after manufacturer's markup + Wholesaler's markup - Price after wholesaler's markup = 110 rubles + 22 rubles = 132 rubles

5. Retailer's markup: - Retailer's markup = Price after wholesaler's markup * Retailer's markup rate - Retailer's markup = 132 rubles * 25% = 33 rubles

6. Final price for the end customer: - Final price for the end customer = Price after wholesaler's markup + Retailer's markup - Final price for the end customer = 132 rubles + 33 rubles = 165 rubles

Therefore, the final price for the end customer, including a VAT rate of 20%, is 165 rubles.

Please note that the final price for the end customer remains the same regardless of whether the VAT rate is 18% or 20%.