How to calculate the purchase price knowing the markup percentage. How to calculate the trading margin

Every day, trade organizations carry out many business operations related to the circulation of goods.

The seller's income is the markup on the goods sold. In order for the activity of a trade organization to be profitable, the margin must cover all costs associated with the sale of goods. In other words, markup is the value added to the purchase price of a product. Due to the markup, trade organizations cover the costs of selling, make a profit and pay indirect taxes (VAT, excises, sales tax, etc.).

The margin on goods sold is the income of the seller. The margin is determined in accordance with market conditions, quality and consumer properties of goods. For trade to be profitable, the markup must cover all costs associated with the sale of goods. In other words, markup is the value added to the purchase price of a product. Due to the markup, trade organizations cover the costs of selling, make a profit and pay indirect taxes (VAT, excises, sales tax, etc.).

1. Margin is a markup on the base price of goods (services) provided for in contracts in cases where the seller (supplier) agrees with the additional requirements of the buyer and fulfills them.
2. Margin - a markup on the price of goods (trade margin) when it is sold from the bases and warehouses of wholesalers, necessary to cover their costs and obtain a certain average profit.
3. Dealer's margin - a fee charged by a dealer when they perform dealer functions related to the purchase of goods and their subsequent sale at a higher price. This amount is included in the sale price.
4. Trade margin - the difference between the retail and wholesale prices of goods, necessary to cover costs and obtain an average profit for trade enterprises.

Markup (%) = (Gross profit / Cost of goods sold) x 100%.

When setting the margin, one should proceed from the desired strategic position of the enterprise relative to competitors. At one end of the market spectrum are businesses that provide high quality and charge deliberately high prices (that is, with low sales volume). At the other end of the market spectrum are businesses that sell large volumes of goods at low prices.

The procedure for the formation of the markup.

Organizations are given the right to form the retail prices of goods themselves. At the same time, they can use the Guidelines for the Formation and Application of Free Prices and Tariffs for Products, Goods and Services. The margin is determined in accordance with market conditions, quality and consumer properties of goods. It should cover distribution costs, taxes, and also include the income of the organization. The distribution costs of a trade organization include transportation costs, labor costs and social contributions (UST, insurance premiums against industrial accidents and occupational diseases), rental costs, depreciation, advertising costs and others.

The current legislation does not limit the maximum markup for most types of goods. Organizations determine the amount of the markup on their own. The state regulates prices, in particular, for the following goods:

* baby food;
* medicines;
* medical products;
* products of public catering enterprises at schools, colleges, secondary and higher educational institutions;
* products sold in the regions of the Far North and equivalent areas.

The list of products for industrial and technical purposes, consumer goods and services for which state regulation of prices (tariffs) in the domestic Russian market is carried out by the Government of the Russian Federation and federal executive authorities is also approved by Decree No. 239. This list, in particular, includes prosthetic and orthopedic products, alcoholic products with a strength of more than 28%, produced in the territory of the Russian Federation or imported into the customs territory of Russia.

Primary documents and accounting.

After the seller decides on the amount of the trade margin, he should reflect it in the register of retail prices. It forms the retail price of goods, and the register is the primary document for calculating the margin. Annex 2 to the recommendations provides the form of such a register. Since the recommendations are not binding, the organization can compile a register in any form. The amount of the trade margin is reflected in the accounting records in the debit of account 41 "Goods" and the credit of account 42 "Trade margin".

Mark-up write-off when selling goods

The accrued trade margin must be written off after the sale of goods. The total amount of markup on goods sold is determined at the end of the month. It is calculated on the basis of the average value of markups for all goods. The procedure for such a calculation is given in the Methodological recommendations for accounting and registration of the operation of receiving, storing and dispensing goods in trade organizations. In accordance with this document, the average percentage of the trade margin is calculated by the formula:

P \u003d (TNn + TNp - TNv): (V + FROM) x 100%,

where P is the average percentage of the trade margin; ТНн - trade margin on the balance of goods at the beginning of the month (credit balance on account 42 "Trade margin" at the beginning of the month); TNp - trade margin on goods received during the month (turnover on the credit of account 42 "Trade margin" for the month); TNv - trade margin on goods retired during the month, for example, returned to suppliers (turnover on the debit of account 42 "Trade margin" for the month); B - proceeds from the sale of goods sold; FROM - the balance of goods at the end of the month (balance on account 41 "Goods" at the end of the month).

Based on the average percentage obtained, the amount of the realized trade margin is determined:

TNr \u003d V x P: 100%,

where ТНр is the realized trade margin.

In accounting, the calculated markup amount is reversed in correspondence with account 90 "Sales" subaccount "Cost of sales":

Debit 90-2 Credit 42.

The realized trade margin has been reversed.

Decreased trade margin.

In some cases, the seller may reduce the price of the goods, that is, reduce the trade margin. This happens, for example, when selling or discounting goods. According to the recommendations, the reduction in the trade margin should also be reflected in the retail price register.

The decrease in the trade margin in accounting is reflected in the following entry:

Debit 41 Credit 42

The trade margin amount has been reversed.

Quite often, during sales, two items are sold for the price of one. That is, their price is reduced by half. In practice, more significant price reductions are also possible. In this case, the amount by which the goods are discounted is likely to exceed the previously calculated trade margin. Therefore, in addition to reversing the margin, the accountant must write off part of the price of the goods, reflecting in the accounting record:

Debit 91-2 Credit 41

The excess of the markdown amount over the trade margin was written off.

Note that the excess of the markdown over the trade margin does not reduce taxable income.

Accounting for the trade margin when returning goods.

The buyer has the right to return the goods to the seller. This applies to low-quality goods, as well as goods about which the seller has not provided all the necessary information.

When returning the goods, the seller must return the money paid for it to the buyer. This is done based on the buyer's request. If the product is under warranty service, the following documents must be attached to the application:

* help workshop warranty repair;
* Warranty card for the product.

The buyer is not required to present a cash receipt for the returned goods. This article says that the absence of a receipt is not a basis for refusing to return money for the goods. However, in this case, the buyer must prove the fact of purchasing the goods in this store. For example, present a sales receipt, warranty card, etc. If the buyer does not have any documents, then he has the right to refer to the testimony of witnesses. When paying money to the buyer, the seller has the following situation. He has already sold the goods, that is, he realized the trade margin and received income. In accounting, an entry is made for the amount of the recoverable margin on the debit of account 90-2 and the credit of account 42 “Trade margin”. In addition, you need to reverse the taxes accrued on the realized markup.

Trading companies, often, take into account the goods received on account 41 "Goods" at the sale value. But since there is also a margin in it, account 42 “Trade margin” is allocated for accounting. We will understand the formation of this indicator when posting goods and learn how to calculate the margin on sold products.

The percentage of the premium on the purchase price of goods is regulated by the accounting policy of the enterprise: it is established by order and can be either the same for the total volume of products sold, or different for different product groups.

Upon receipt of goods, the amount of the markup is reflected in the debit of account 41 and the credit of account 42, and when they are sold and to identify the financial result, the markup must be established by calculation. It is this indicator that is of interest to the businessman. Therefore, we will figure out how to calculate the markup on a product that was sold in the reporting period.

The value of this indicator covers operating costs and provides profit from sales. The entrepreneur, knowing the amount of the margin, and, accordingly, the financial result, analyzes the results and plans further steps in the business, and, if necessary, provides a calculation at the request of the Federal Tax Service.

This indicator is defined as the difference between revenue and the purchase price of goods sold.

Calculations are made according to:

trade in general,
range of trade,
average percentage.

The method of calculating the size of the markup on turnover for the whole enterprise is acceptable if the company has the same percentage of the markup for the entire volume of purchased goods. The calculation also includes the indicator of t/turnover (credit turnover of account 90 - “Revenue”).

Example #1.

The turnover of the enterprise for the quarter is 12,350,000 rubles. The established markup percentage was 25%. Finding the markup amount:

TN \u003d T * RTH / 100,

where T - t / turnover,

RTN - % of the estimated markup.

PTH \u003d TH% / (100 + TH) * 100,

where ТН% - % of the allowance accepted in the company.

PTH \u003d 25 / (100 + 25) * 100 \u003d 20%

TN \u003d 12,350,000 * 20/100 \u003d 2,470,000 rubles.

The method of calculating the assortment of turnover is applicable in firms where different percentages of markups are established for certain groups of goods. A necessary condition for accounting in such companies is the accounting of t/turnover by product groups, united by one mark-up. The calculation formula is:

TN \u003d (T1 * PTH1 + T2 * PTH2 + ... + Tn * PTHn) / 100,

where T1, T2, ..., Tn - t / turnover for certain product groups,

RTH1, RTH2,.. RTHn - calculated margins corresponding to these groups.

PTHn \u003d TH% n / (100 + TH% n) * 100,

where ТН%1, ТН%2,…ТН%n- allowances in % for each product group.

Counting Example #2

Turnover of sales of goods 1st gr. with an extra charge of 25% amounted to 5,255,000 rubles, 2nd group. with a markup of 35% amounted to 6,980,000 rubles.

Total RUB 12,235,000

We determine the RTN for each product group:

PTH1 = 25/(100+25)*100 = 20%
PTH2 = 35/(100+35)*100= 25%

Therefore, TN \u003d (5,255,000 * 20 + 6,980,000 * 25) / 100 \u003d 2,796,000 rubles.

The option of calculating the average interest is to determine the average amount of interest applied and is considered the most common and convenient.

TN \u003d T * P% cf / 100,

where П%av - average% markup, defined as follows:

Psr \u003d (TNn + TNp - TNv) / (T + Ok) * 100, where

ТНн - opening balance account. 42,

TNp - turnover on kr-tusch. 42,

TNv - turnover according to the d-th c. 42,

Ok - the final balance of the account. 41.

Calculation example No. 3.

Revenue for the 1st quarter - 15,600,000 rubles.

Turnover for the account 42 - 3 620 400 rubles.

Turnover according to d-th c. 42 - 120,000 rubles.

We calculate P% Av = (2,650,900 + 3,620,400 - 120,000) / (15,600,000 + 1,987,500) * 100 = 34.98%

We find the amount of markup TN = 15,600,600 * 34.98 / 100 = 5,456,880 rubles.

Seller. Its value is determined based on the structure of the market, the consumer properties of the product being sold. To prevent trading activities from being unprofitable, the margin is set in such a way that it covers all the costs of the seller associated with the purchase of raw materials, the manufacture of goods and transportation. In a generalized form, the margin is the added value, expressed as an addition to the final price of a product or service. It pays off and allows him to pay taxes and make a profit.

The role of the state in the field of formation and control of markups on goods and services

Taking into account the fact that the Russian Federation is a state whose functioning is based on a market mechanism for regulating supply and demand, its role in the formation of a margin on products and services sold is limited exclusively to controlling functions.

Thus, the margin on goods is the exclusive authority of enterprises and organizations operating in trade and economic activities (according to the Methodological Recommendations for the Formation of Tariffs for Products). The main rule is that it must cover the costs of the seller, as well as the amount of deductions (taxes, insurance premiums).

The state and its authorities can set its maximum size only for certain groups of goods (exclusive mark-up in a store, enterprise, firm for products intended for children's consumption (milk formula), some types of medicines (medical devices) is established by the executive authorities in a particular area This is necessary in order to prevent an arbitrary rise in prices for essential goods, which is monitored by specially authorized territorial bodies of the antimonopoly service.

Trade margin: formula for calculating the turnover (total) of the enterprise

It is known that there are several prices for goods and services: retail, wholesale, purchasing. All of them differ in the way they acquire and further sell their products. The calculation of the margin must also be calculated in various ways. There are two main methods of calculation: by total turnover and by assortment. Each of them is used in a specific situation, and therefore they cannot be considered universal. However, there is a general principle - in all cases, the trade margin is considered as an absolute indicator, and it is expressed in the form of gross income.

The markup calculation is the following formula:

Gross income \u003d (volume of total turnover) x (estimated trade markup): 100. In this case, the value of the calculated markup \u003d trade markup: (100 + trade markup in%) x 100. Combining 2 formulas, we get a method for calculating the markup on total trade turnover: VD = (total turnover x trade margin in %) : (100 + trade markup in %).

This method can be applied only if it is necessary to find the value of the margin on goods sold that have homogeneous characteristics. Simply put, it can be both food and alcoholic products. It is important that the calculated products do not differ from each other and ideally have one value of the trade margin, which must be calculated in monetary terms.

Calculation of the margin on the range of goods turnover

Most large retail outlets offer a variety of products. This means that for the profitability of the enterprise for different categories of products sold, individual margin coefficients are established. To calculate the total markup for all goods, other indicators must be used. Thus, the markup on a product can be calculated using the following formula:

Gross income = (T1 x PH1 + T2 x PH2 + ...Tn x PHn) : 100.
Here, as T1, the value of the turnover of a particular group of goods is considered, and PH1 is the estimated trade markup for this group. You can calculate PHn using the formula:
PHn = THn: (100 + THn) x 100. Where THn is the value of the trade markup for groups of goods in % terms.

In conclusion, it should be noted that the markup is the total gross income of an enterprise or firm, expressed in monetary terms and covering the costs of mandatory government payments and expenses. Calculation using this formula is possible provided that each group of goods sold by a trading network or enterprise has different margins, in addition, they are necessarily recorded in the appropriate columns of the balance sheet.

Non-traditional methods for calculating markups on goods and services: by average percentage

This method of calculating the margin is simple and transparent. This allows you to use it for calculations in any, even in a small organization. However, there is one significant drawback - the data are averaged, and the formula itself cannot be used to calculate the amount of taxation (Article 268 of the Tax Code). Gross income by average interest has the form:

IA \u003d (turnover size (T) x average percentage of gross income (P)) : 100.
At the same time, the percentage of VD has the form: P \u003d (trade allowance at the beginning of the reporting period + trade markup for goods of the reporting period - trade markup for goods that have retired from circulation): (T + the balance of goods at the end of the reporting period) x 100.

It should be noted that in this formula, the margin is an average value calculated taking into account the company's turnover and actual indicators at the time of calculation (surcharge on the balance of production, surcharge on goods out of circulation). The obtained values cannot be used in official reporting submitted to the tax authorities. This may result in a fine for the lack of proper accounting of objects that are subject to taxation. Moreover, it can be regarded as an attempt to hide from taxes, which is punishable by law.

Features of calculating the amount of margin on the assortment of the rest of the goods of the enterprise

The calculation of gross income for the rest of the goods can be made only after the inventory, which must be made at the end of each month. As calculated indicators, data on the value of the remaining goods at the end of the month and the cost of products sold are used. So, the amount of income will be:

Вд = (sales allowance on the first day of the billing month + trade allowance for the current period - allowance for goods that have retired from circulation) - trade allowance for the rest of the goods based on the results of the inventory.

It makes sense to use a similar calculation method for small enterprises or firms that keep records using barcodes. Based on this formula, we can conclude that the margin is the value of the firm, institution, calculated according to the residual principle.

Conclusion

It should be noted that such a concept as the value of the margin, or trade margin, is used by enterprises with any size of turnover. This indicator will give accurate data on the amount of income, as well as on the unprofitability of the institution's activities. In general, the markup is firms without all the costs: taxation, payments to non-state funds, current costs. Competent maintenance of the balance sheet will make it possible to draw a conclusion about the profitability of the enterprise and the need for further production of goods.

markup?
Mathematically, the margin is a percentage (rarely - a solid) premium to the purchase price of the goods. The markup added to the purchase price forms the final selling price. It is paid by the buyer. With a sufficient volume of sales, the value of the margin should be enough for the entrepreneur not only to pay for all related products, but also to make a profit.

We carry out pricing
Regardless of what prices suppliers give, our final price should, first of all, suit buyers. Therefore, when carrying out pricing, there are no clearly established coefficients-surcharges. The markup for each type of product varies depending on many conditions.
In the current practice of retail trade, the following margins are usually applied:

On - from 10 to 35%

On and shoes - from 40 to 110%

For household and stationery - from 30 to 60%

For souvenirs, jewelry - 100% and more

For cosmetics - from 30 to 70%

On auto parts - from 30 to 60%
To calculate the selling price, multiply the purchase price by the markup percentage. The resulting value is added to the purchase amount. For example, a supplier brought us a bumper pad for a car for 1940 rubles. For the final sale, we set a markup of 35%.
1940 * 35% = 679
Our selling price will be 1940 + 679 = 2619 (rubles)
The markup can be calculated in reverse. To do this, divide the selling price by the purchase price and subtract one. For example, we sell 1 kg of bananas for 45 rubles. The purchase price was 35 rubles.
So the markup is 45 / 35 - 1 = 28.5 (%)

Calculate the purchase prices of a competitor
In order to calculate the purchase prices of a competitor, select a category of goods for comparison. Then we add one unit to the average markup for this type of product and divide the competitor's selling price by this amount.
For example, we have a direct competitor who sells shoes purchased from our supplier. We need to find out if the supplier is giving him better prices. A pair from a competitor costs 3,500 rubles. We know that under the terms of the contract with the supplier, the average markup on shoes can be no more than 60%. We calculate the purchase price.
3500 / 1.6 \u003d 2187.5 rubles.
By comparing several commodity items in this way, we get a general understanding of the competitor's purchase prices. Knowing the principles of margin formation, it is not possible to calculate this indicator for any product.
We hope that now you can correctly calculate the margin at any time and in any store you like.

First of all, it must be borne in mind that the definition of the trade margin depends on the subject and purpose of the definition. From the point of view of a commercial enterprise, the margin has several economic meanings. First of all, the trade margin determines the profit of the enterprise. So, according to the Methodological recommendations for accounting and registration of operations for receiving, storing and dispensing goods in trade organizations (approved by the Letter of Roskomtorg dated July 10, 1996 No. 1-794 / 32-5), the trade margin is the difference between the sales proceeds and the purchase price of goods.

Instruction

Thus, at the stage of pricing, the trade margin by the enterprise is independent. Most often, the trade margin is set as a fixed percentage of the purchase price of goods. For example, with a purchase price of goods of 100 rubles and a trade margin of 30%, the trade margin will be 30 thousand rubles, and the retail price of 130 thousand rubles.

For purposes and tax accounting, the trade margin is determined in accordance with the above Methodological Recommendations in several ways.

In terms of total turnover:

VD \u003d T x PH: 100,

where T is the total turnover,

РН - estimated trade markup,

RN = TN: (100 + TN) x 100, where TN is the trade markup,%

But there are average indicators for segments, which you can build on:

clothing and footwear: from 40 to 105% markup
souvenirs, accessories and bijouterie: more than 100%
spare parts for cars, auto and motorcycle accessories: 30 - 55%
home goods, stationery: 25 - 65%
cosmetics: 25 - 75%

So, in order to calculate the final cost of the goods, you need to multiply the cost price by the markup percentage, and then add the resulting number to the purchase price. Example: Your supplier sold you a perfume for $50. Markups for cosmetics can range from 25 to 75 percent. Let's say you chose 40%. 50$ * 40% = 20. Your selling price in this case: 50+20=70$ The markup percentage can also be calculated the other way around. To do this, divide the final cost by the purchase price and subtract the unit. Example: You are selling a bedding set for $40.

How to calculate margin and markup in excel

The cost price should be equal to zero ((10-0)/10*100=100%), which, as you know, does not happen! Like all relative (expressed as a percentage) indicators, the markup and margin help to see the processes in the dimanik. With their help, you can track how the situation changes from period to period. Looking at the table, we clearly see that markup and margin are directly proportional: the higher the markup, the greater the margin, and hence the profit.

The interdependence of these indicators makes it possible to calculate one indicator with a given second. Thus, if a firm wants to reach a certain level of profit (margin), it needs to calculate the margin on the product, which will allow it to receive this profit. As an example, let's calculate: - margin, knowing the amount of sales and markup; - margin, knowing the amount of sales and margin How to calculate the margin, knowing the margin and the amount of sales (price)? For example, we know that: Sales amount = 1000 rubles.

How to calculate markup: formulas and examples

ТН = (Т1* РТН1 + Т2* РТН2 +… + Тn*РТНn) / 100

RTN = TN% / (100 + TN) * 100, where TN% - % of the allowance accepted in the company. RTN \u003d 22 / (100 + 22) * 100 \u003d 18% TN \u003d 20,481,000 * 18/100 \u003d 3,686,580 rubles. What determines the markup? Mark-ups are present both in wholesale trade and in retail.
The main purpose is to cover all costs and make a profit.

How to calculate the markup on a product?

Important

To do this, divide the selling price by the purchase price and subtract one. For example, we sell 1 kg of bananas for 45 rubles. The purchase price was 35 rubles. Thus, the markup is 45 / 35 - 1 = 28.5 (%) 3 Calculate the competitor's purchase prices In order to calculate the competitor's purchase prices, select a category of goods for comparison. Then we add one unit to the average markup for this type of product and divide the competitor's selling price by this amount. For example, we have a direct competitor who sells shoes purchased from our supplier.

We need to find out if the supplier is giving him better prices. A pair of shoes from a competitor costs 3,500 rubles. We know that under the terms of the contract with the supplier, the average markup on shoes can be no more than 60%.

How to calculate the markup percentage?

The concept of markup and margin (people still say “gap”) are similar to each other. They are easy to confuse. Therefore, first we will clearly define the difference between these two important financial indicators. We use the markup to form prices, and the margin to calculate the net profit from the total income.
In absolute terms, markup and margin are always the same, but in relative (percentage) terms they are always different. Margin and markup formulas in Excel A simple example for calculating margin and markup. To accomplish this task, we need only two financial indicators: price and cost. We know the price and cost of the product, but we need to calculate the markup and margin. Margin calculation formula in Excel Create a spreadsheet in Excel, as shown in the figure: In the cell under the word margin D2, enter the following formula: As a result, we get the margin volume indicator, we have it: 33.3%.

3 ways to calculate the trade margin

Attention

This indicator should cover all costs, and also allows you to receive income, for example, proceeds from the sale of goods. A businessman who already knows how much markup on his goods can safely take the next steps in business development. The margin indicator is defined as the difference between the proceeds and the purchase price of the goods.

Calculations are made according to the following characteristics:

Trade turnover;
The range of goods in the turnover;
Markup percentage.

Product markup formulas

TN \u003d T * RTR / 100

T - turnover RTN - estimated margin (%) TN - markup on goods RTN \u003d TN% / (100 + TN) * 100 This method for calculating the margin is perfect for an enterprise in which the percentage for the price of the entire volume of goods is set the same.

Trade markup in retail trade. calculation formula

Author How Easy! Every entrepreneur is interested in the question of how to calculate the margin for at least two reasons. Firstly, in order to correctly conduct pricing for their goods. Secondly, in order to calculate at what prices competitors are purchased.
Related articles: You will need

calculator, pen and paper

Instruction 1 What is a margin? Mathematically, the margin is a percentage (rarely - a solid) premium to the purchase price of the goods. The markup added to the purchase price forms the final selling price. It is paid by the buyer. With a sufficient volume of sales, the margin should be enough for the entrepreneur not only to pay all related expenses for the business, but also to make a profit.
2 We carry out pricing Regardless of what prices suppliers give, our final price should, first of all, suit buyers.

Online calculator for calculating the trade margin as a percentage with the formula

The trade margin shows how much the selling price of a product exceeds the costs associated with its acquisition. These costs include, for example, the purchase price or the costs associated with the delivery of products. If the enterprise carries out the production of products independently, then in this case the cost price will appear.

Markup as a percentage In order to calculate the markup percentage, you need to know the retail price and the price for which the product cost the seller. The markup percentage will be calculated using the following formula: markup % = (sales price / wholesale price - 1) * 100%. There is also such an option: % markup = (sales price - wholesale price) / wholesale price * 100%.

Selling price is the price at which the seller sells the goods to the buyer. The wholesale price is the price at which the product was purchased from the supplier.

Lakoff / markup and margin calculation

What determines the price of a product? The markup level depends on:

the product itself, its consumer properties, quality and demand, competitiveness of the manufacturer that produces the product;
expenses associated with the organization of sales (storage, transportation, delivery of goods to the end consumer);
from the tax amount. A percentage of the tax is usually added to the markup on the product, thanks to which the company saves itself from losses.

How to make a markup on the goods correctly? The final cost at which you will offer your product, first of all, should suit buyers. Therefore, in trade there are no strictly established coefficients that must be adhered to when pricing.

How to calculate the markup on a product formula

The formula for calculating the markup in Excel Move the cursor to cell B2, where the calculation result should be displayed and enter the formula into it: As a result, we get the following markup share: 50% (easy to check 80 + 50% = 120). Difference Between Margin and Markup by Example Both of these financial ratios consist of profit and expenses. What is the difference between markup and margin? And their differences are very significant! These two financial ratios differ in the way they are calculated and in percentage terms. The markup allows businesses to cover costs and make a profit. Without it, trade and production would go into negative territory. And the margin is already the result after the markup.

How to calculate the markup on a product as a percentage formula

The following sales strategies are used:

Sell goods at a low price, but in large volumes;
Sell goods at a high price, but in small volumes.

The margin on the goods shows how much profit was brought by the costs of buying the goods and selling them. When the markup on the product is correctly framed, sales will be carried out at a rapid pace, and the income will fully cover the costs of buying and storing the goods. Therefore, profit depends on the margin. How to calculate markup?

When the goods arrive at the enterprise, the margin is reflected in debit 41, as well as in the credit of account 42.
When putting the goods on sale, in order to see the result of financing, the margin should be set by calculation.

Let's figure out how we will mark up the goods that were sold during the report period.

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