You will need
  • Calculator
  • Paper and pen,
  • Data on the costs of the company for the purchase of goods
  • Data on costs of production
Determine the cost of purchased raw materials for production of new products or the cost of goods for resale. The rate is equal to the price at which the company buys goods or raw materials from suppliers. For example, a retail store purchased from suppliers of household appliances in the amount of 1.5 million rubles. This figure will be the priceu purchased product or raw material.
Determine the company's costs of production or the sale of goods. Such costs include staff salaries, electricity costs, transport costs, rent of premises, depreciation of equipment. For example, energy costs in retail shop $ 2 000. And the salary of employees is 400 thousand rubles. Then the sum of the total cost of the store is:
2 000 + 400 000 = 402 000
Add the sum of all costs to the cost of purchased raw materials or goods.
402 000 + 1 500 000 = 1 902 000 rubles.
Determine the size of the trading margin.In the above example, let the trading margin is 15%. It is charged on the cost of purchased appliances.
1 500 000 * 15% = 225 000 rubles.
Subtract the figure obtained in paragraph 3, the trading margin. The result is a value added. Added value = 1 902 000 – 225 000 = 1 677 000 rubles.In other words, any company will be interested in increasing added value, as this rate subsequently affect the final profit of the enterprise. In order to increase the added value necessary to reduce costs. As a rule, added to the cost subsequently charged a tax of 18%, payable in the budget according to the terms stipulated by the tax code.