Setting the selling price and value in a commercial
With clear concepts of costs and expenses and, having learned their lessons and classifications, we can cite specific examples to obtain the selling price of a product, according to the activity (purpose) developed by each company.
Suppose that the company “El Lorito Distribuidora LTDA”, dedicated to the commercialization of aluminum chairs for office, want to determine the selling price of a batch of 5,000 units. The company expects to sell this batch of goods during the month of June 2009, taken in a local lease, located in the Centro Comercial La Villa, for which the following information has emanated from the company accounts and a Market research conducted by its owner
Unit sales prices observed in the market: $ 80,000.
Monthly value of the lease of business premises: $ 5,000,000.
The list of the company is:
Basic monthly salary of two vendors that serve counter sales: $ 500,000 each.
Commissions on sales of $ 100 per unit sold, estimated that the number one selling
place selling 2,000 units and number two, 3,000 units.
The owner manager’s salary is $ 2,000,000 a month, plus the tasks of counter plays.
The basic monthly salary of a secretary of management is $ 900,000.
It is estimated that the cost of labor obligations, is 52% on the value of the monthly basic salary earned
The purchase price of each of the chairs to market, is $ 45,000.
The administrative offices work on the second floor of the shop and the manager decided to consider 100% as administrative costs, the value of the monthly utilities: water $ 150,000, $ 1,000,000 power, telephones, cellular and fixed $ 150,000 to $ 200,000.
The Manager believes that 50% of the lease and management of the Mall, is administrative expenditure and the remaining 50%, selling expenses.
The monthly value of the shopping center management, is $ 3,000,000.
The VAT is 16%.
The acquisition cost of furniture and appliances (fixed assets) for the company is $ 50,000,000, 100% is considered administrative costs.
From these data, you can develop the structure of the selling prices: total and unitary, chairs sold.