point deduction above the mall accounting knowledge
1,
GHD MK4 Kiss Straighteners, at fewest 100 to send 50,
GHD Leopard Grain, the equivalent of cash to spend 100 yuan , 150 yuan to purchase a commodity , that is 100/150 = 6.7 fold
such for the elemental deduction rate of 25 % of the original profit of 25 yuan , suppliers accommodation Amounted to 75.
participate in the activities , the supplier is based on the poise sheet to calculate the sales with coupons . Assuming the same 25% deduction , the supplier may end 150 * ( 1-25% ) = 112.5 yuan ,
GHD IV Salon Straighteners, 150 yuan merely sales in the securities accounted for 50 yuan, in cash only 100 yuan, so the shopping malls have bring ... to an end along 12.5 yuan , This shortage. Therefore, to amend the deduction rate.
at 100 yuan in money ,
GHD IV Pink Straighteners, shopping guarantee was 25 yuan , 75 yuan suppliers may push down :
75/150 = 0.5, shopping malls deduction rate to 50 %, in array to assure the deduction below 75 , besides 50 Element of the coupons , shopping malls and 25 yuan in cash earned . The supplier namely 5 fold if the purchase price to a cent no earned , if only deduct , 150 sales ,
GHD Hair Straightener NZ, the supplier tin acquire 150 * ( 1-25% ) -150 * 50% = 37.5 million.
2, > to partake in the activities of the A counters , shopping malls deduction rate of 45 %.
do not send the B counter for the only charge , deserving to the relatively strong mark , shopping only in the original deduction of 20% of the counters on the root of an increase of 5 % or 25% deduction .
A counter
buyers purchased 100 products, get 50 coupons for the B counter
entire circular in the transaction process, the mall gross profit = 100 * 45% -50 * ( 1-25% ) Gross profit margin = 7.5 yuan
mall = 7.5/150 = 5%
Example: do not charge for bringing only the C counters in shopping malls only a symbolic deduction rate of 25% addition of 2 % alternatively 27% deduction .
customers bought 100 C counter products, get 50 coupons for the A counter
all round in the transaction process, the mall gross profit = 100 * 27% -50 * ( 1-45 %) = -0.5 per
shopping -0.5/150 = -0.3 % Gross profit margin = ( Ha ha! lose out )
customers bought 100 C counter products, get 50 coupons for the B counter
all round in the transaction process,
GHD Blue Butterfly 2011, the mall gross profit = 100 * 27% -50 * ( 1-25% ) Gross profit margin = -10.5 per
mall = -10.5/150 = -7%