Question

Задача: Определите розничную цену товара, если известно: Полная себестоимость единицы товара – 382 руб. Норматив рентабельности продукции - 14 % НДС - 18 % Торговая (оптовая) надбавка - 12 % Торговая (розничная) надбавка - 23 % Розничную цену рассчитать для двух ситуаций. 1. Предприятие - изготовитель реализует продукцию сразу через розничную торговлю. 2. Предприятие - изготовитель реализует продукцию через оптовое предприятие торговли, которая затем поступает для продажи предприятиям розничной торговли.

Answer 1

382-14=368(т.)   
382-23=359(т.)
382+359=741(т.)

Answer 2

Calculation of Retail Price for Product

To calculate the retail price of a product, we need to consider the following factors: - Full cost of the product unit: 382 rubles - Profitability margin: 14% - Value-added tax (VAT): 18% - Wholesale markup: 12% - Retail markup: 23%

We need to calculate the retail price for two situations: 1. The manufacturing company sells the product directly through retail trade. 2. The manufacturing company sells the product to a wholesale trading company, which then sells it to retail trading companies.

Let's calculate the retail price for each situation.

Situation 1: Selling the Product through Retail Trade

To calculate the retail price in this situation, we need to consider the following steps:

Step 1: Calculate the wholesale price: The wholesale price is calculated by adding the wholesale markup to the full cost of the product unit. Wholesale price = Full cost of the product unit + (Full cost of the product unit * Wholesale markup) Wholesale price = 382 rubles + (382 rubles * 12%) Wholesale price = 382 rubles + 45.84 rubles Wholesale price = 427.84 rubles

Step 2: Calculate the retail price: The retail price is calculated by adding the retail markup to the wholesale price. Retail price = Wholesale price + (Wholesale price * Retail markup) Retail price = 427.84 rubles + (427.84 rubles * 23%) Retail price = 427.84 rubles + 98.39 rubles Retail price = 526.23 rubles

Therefore, the retail price for the product in this situation is 526.23 rubles.

Situation 2: Selling the Product through Wholesale Trading Company

To calculate the retail price in this situation, we need to consider the following steps:

Step 1: Calculate the wholesale price: The wholesale price is calculated by adding the wholesale markup to the full cost of the product unit. Wholesale price = Full cost of the product unit + (Full cost of the product unit * Wholesale markup) Wholesale price = 382 rubles + (382 rubles * 12%) Wholesale price = 382 rubles + 45.84 rubles Wholesale price = 427.84 rubles

Step 2: Calculate the retail price: The retail price is calculated by adding the retail markup to the wholesale price. Retail price = Wholesale price + (Wholesale price * Retail markup) Retail price = 427.84 rubles + (427.84 rubles * 23%) Retail price = 427.84 rubles + 98.39 rubles Retail price = 526.23 rubles

Therefore, the retail price for the product in this situation is 526.23 rubles.

Please note that the retail price remains the same in both situations, as the retail markup is applied after the wholesale price is determined.

I hope this helps! Let me know if you have any further questions.