Workshop on problem solving Pricing

Task 2.1
Define:
a) the wholesale price of the enterprise;
b) the profit of the enterprise per one product.
Initial data:
♦ retail price of the product – 200 rubles;
♦ value added tax - 40 rubles;
♦ mark-up of an intermediary organization – 20 rubles;
♦ trade discount - 15% to the retail price;
♦ total cost of the product – 90,000 rubles.
Task 2.2
Define:
a) the wholesale price of the enterprise;
b) selling price of intermediaries;
c) value added tax;
d) retail price structure.
Initial data:
♦ total cost of the product – 40 rubles;
♦ profitability ratio – 25% of the prime cost;
♦ retail price of the product – 100 rubles;
♦ discount of the intermediary organization – 10% to the retail price;
♦ trade discount - 20% to the retail price.
Task 2.3
Define:
a) the profit of the enterprise per one product;
b) the wholesale price of the enterprise;
c) the selling price of the enterprise with VAT;
d) supply and marketing allowance;
e) trade allowance;
e) the retail price of the product;
g) the retail price structure of the product.
Initial data:
♦ commercial cost of the product – 90 rubles;
♦ profitability level – 26% to the prime cost;
♦ excise - 15 rubles. per unit of product;
♦ value added tax - 10% of the wholesale price of the enterprise without VAT;
♦ supply and marketing allowance of an intermediary organization - 20% of the purchase price;
♦ trade markup - 10% of the selling price of an intermediary organization.
Task 2.4
Define:
a) the profit of the enterprise per one product;
b) the wholesale price of the enterprise;
c) the selling price of the enterprise with VAT;
d) supply and marketing allowance;
e) trade allowance;
f) the structure of the retail price of the product.
Initial data:
♦ commercial cost of the product – 56 rubles;
♦ level of profitability – 25% to the prime cost;
♦ value added tax – 20% of the company´s selling price without VAT;
♦ supply and marketing allowance of an intermediary organization - 25% of the purchase price;
♦ retail price - 126 rubles.
Task 2.5
A company producing refrigerators, based on an assessment of market conditions and competitors´ prices, believes that the retail price for one of the models of its product can be set at $ 300. At the same time: profit and expenses of retail trade make up 30% of the price; wholesale profit and expenses - 25% and the company´s own profit - 25%.
What should be the production cost of this model?