Tip 1: How to include shipping in a price
Tip 1: How to include shipping in a price
In accordance with the letter of the Ministry of Finance No. 03-03-06 / 1/157 dated 19.03.2007, take into account the cost of shipping goods in the tax cost can be provided, if it is included in the Price goods, and the buyer reimburses the supplier the cost of these services. The calculation of the price of the goods in the light of the delivery is as follows.
Instructions
1
Include in the supply contract, concluded with the buyer, the item on the obligation to deliver the goods and on including its value in Price goods.
2
To economically justify the cost of shipping, make a calculation-calculation for transportation services included in the Price delivered goods. Such a calculation is necessary if the delivery is made by own transport.
3
Calculate the cost of delivery for 1 km of runor 1 ton of cargo transported. Include in it the costs for driver's salary with charges, fuel costs, depreciation of the vehicle, general economic expenses. Confirm the cost estimate by the supervisor.
4
Timely review the calculation of the cost of delivery with changes in its components: increased prices for fuel and lubricants, increased driver's wages, etc.
5
If the goods are delivered to the buyerhired transport, as a justification for the costs will suit the documents issued by the transport company: contract, invoice, account. If an organization is not a payer of value added tax, Price goods should include transportation costsincoming VAT. If the organization is a VAT payer, when calculating the price of the goods, the amount of the incoming tax is excluded from the cost of hired transport expenses and "wound up" when the goods are shipped to the buyer for the total cost of the goods, taking into account the delivery.
6
Calculate the amount of transportation costs fordelivery of the order, multiplying the shipping cost by calculation for the number of kilometers of the car's mileage or the weight of the delivered cargo, if the delivery is made by own transport. Determine their cost according to the documents of the transport company, if the goods are delivered by hired transport.
7
Determine the value of the shipped goods, multiplying it Price on the number. Add to the received figure the cost of services for the delivery of this order.
8
In order not to allocate transportation costs in the invoice as a separate line, divide the total cost of the order, including transportation costs, by the quantity of the goods, having received Price its units in view of the cost of delivery. Provide the received figure in the column "Price per unit (excluding VAT)" of the invoice and calculate the total cost of the order. Increase the received order value by the amount of VAT if the organization is its payer.
9
In the event that it is necessary to deliver goods of different value to the buyer on a single flight, distribute transportation costs in proportion to the cost of each product in this order, and then include them in Price.
Tip 2: How to include shipping costs in a product
In accordance with accounting rules (PBU) No.5 / 1, item number 13, the outlet has the right to include in the cost goods purchase price, transport, tax and other costs. Trading wrap is indicated in the accounting tax documentation in accordance with the specified rules.
You will need
- - packing list;
- - legal act;
- - trade scoring table, applied to all units of the product or for each item separately.
Instructions
1
For breakeven trading, you must form the prices of the product in such a way that they include all costs, connected with purchase, transportation goods and payment of taxes, but at the same time to yourthe goods were competitive in the market. According to the current legislation, your trading wrap can be any, but it threatens that the goods will not be claimed by the consumer, and you will incur significant losses. So do the minimum wrapping, including only costs and a small percentage of the company's profits.
2
According to the requirements of PBU / 5, the receipt of goods mustto be made on the receipt of commodity waybills, debit No. 41, credit No. 60, trade mark-up should be specified under No. 42. When you have established the recording of sales prices with overheads and trade wrapping, you must include both the vacation and purchase price in the sales invoice.
3
In the legal acts of the point of sale,which you will apply for a group of products or for each item separately. To the issued document, a table should be attached with the applicable wrapping for all expenses for each item of goods separately or according to the list of goods.
4
For small retail trade, the most optimaloption is the development of a table taking into account a group of products. For large-sized goods, you can apply a general scheme and specify the trade wrap, taking into account transport, purchasing and tax expenses with a common interest rate.
5
If you have indicated a trade wrap for all types of goods in a general line, for example 30%, then this sum should include all your costs, including transport and your profit is taken into account. A separate line indicates the transport costs not necessary.
6
The total graph with the specified wrapping is the difference between the purchase price and the selling price. It should be indicated to all enterprises, regardless of the tax regime applied.
Tip 3: How to justify the price of services
Often enterprises that provide servicespopulation, faced with the need to justify their value. This is required not only to take it into account when assessing the economic activity of the enterprise itself, but also for customers and customers who want to know what they are paying their money for. To justify the price of services provided on a fee basis, you can use the direct cost method.
Instructions
1
The cost of paid services that is provided bypopulation enterprise, is formed from the cost of their provision and estimated profit. To calculate the cost price, use the direct cost method. It is described in detail in the "Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of production", which was approved by Decree of the Government of the Russian Federation No. 552 of 05.08.1992.
2
To justify the price of services is better in the form of costing. In the event that any of the services provided are classified as information services, use units of measurement for such services used in the practice of library, information and reference services. When determining the costs that will be included in the cost, follow the current accounting procedures in the Russian Federation, for each paid service separately.
3
To determine the cost price, group allexpenses for the following items: - payment for personnel associated with the performance of work (services) (RT) - insurance accruals for the wage fund (N) - value-added tax (VAT) - material costs for providing paid services (MoH ) - Overhead (HP) - Estimated profit (RP).
4
In the article "remuneration of staff" includewages and other payments made for the performance of services (works). In the article "insurance accruals for the wage fund" - mandatory contributions provided for by the Tax Code of the Russian Federation. It will also include expenses for voluntary medical insurance and pensions, other social contributions in percentages provided by the current tax legislation.
5
According to the article "material costs of providingpaid services »take into account the costs of consumables and components that were used in the provision of paid services. To the "overhead costs", take those that are necessary to ensure the production processes associated with the management, as well as maintenance, maintenance and operation of the equipment.
6
The cost of the service is defined as the sum of all costs for its provision (cost price) and estimated profit.
Tip 4: How to calculate the price without VAT?
In Russia, VAT was introduced since 1992. This is an indirect tax that is included in the value of goods and is subject to transfer to the budget. With VAT, buyers are faced everywhere.
