Trade calculation

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The trade calculation is a calculation method used in trade to determine a sales price and thus also a lower price limit for a product .


Often the sales price is equated with the lower price limit, but this is not correct from the point of view of cost and performance accounting. The amount determined (lower price limit) can deviate positively or negatively from the amount actually requested (sales price) on the market . Because retailers neither produce nor process , but rather resell, the retail calculation does not include manufacturing costs in particular . Otherwise the scheme of the trade calculation is very similar to the industry calculation .


In the trade calculation , the purchase price of the goods is added to the costs that arise in purchasing , storage and distribution .

The calculation scheme consists of the reference calculation, the cost calculation and the sales calculation :

Lists purchase price LEK
- Delivery discount LRA
Target purchase price or invoice price = ZEK
- Delivery account LSK
Cash purchase price = BEK
+ Purchase costs ( without VAT ) BK
Subscription or cost price = BEP
+ Action costs GEK
+ Storage interest LZ
Cost price = SKP
+ Profit G
Cash sale price = BVK
+ Customer account (in hundred) KSK
Target sales or invoice price = ZVK
+ Customer discount (in hundred) KRA
List sales or net sales price = LVK
+ Sales tax VAT
= Gross sales price BVP

Determination of the action costs

The costs incurred in providing the trading services are called handling costs . These must be amortized over the sales price. To make a profit, the sum of the sales proceeds must exceed the trading costs. Since the action costs (individual action costs and overhead costs) are incurred for the entire operational service provision and can only be determined after the end of a period ( ex post ) and since overhead costs cannot be directly assigned to the cost bearers ( goods ), it is difficult to determine which Share of the handling costs is attributable to the individual goods. Therefore an average rate is used as an alternative for the calculation ( ex ante ). This is added as a percentage to the subscription price (handling costs surcharge):

Determination of the purchase costs

The purchase costs are usually charged with input tax . However, they are offset net in the calculation. If necessary, sales tax must be deducted.

Determination of the subscription price

Goods debts are fetch debts ( § 447 BGB ). Unless otherwise agreed, the supplier's price is therefore ex works or ex works of the supplier. The costs that arise during transport to the buyer are summarized as purchase costs . These can be given in absolute terms or as a percentage and must be added to the cash purchase price.

Examples of purchase costs are freight , carriage , weight duty , weighing fees (depending on weight) and transport insurance, value duty, brokerage, commission (depending on value).

Target selling price

The target sales price is the price that a customer has to pay to the seller if he allows the discount period to pass unused.

Special features of the retail price for commissions and discounts

Price reductions in the form of a discount and subscription price are included in the offer price in advance.

If the seller wants his customer (= buyer) to pay his invoice quickly, he will allow him to deduct a price reduction (= discount) from the invoice amount (= target sales price) in the event of quick payment. A typical formulation of the seller in his terms of payment reads, for example: "If you pay within 10 days of receipt of the invoice with a 3% discount, if you pay within 30 days without any discount". The reference value (basis = 100%) for the discount is therefore the invoice amount or invoice price (= target sales price), because the customer deducts the discount amount from the invoice amount. If the seller has to calculate and include the discount amount in advance at this point in the trade calculation, the target sales price is not yet known. It is known that the target sales price is 100 percent. The discount rate in percent is also known. This results in what percentage corresponds to the cash sale price (of the target sale price), namely 100 percent minus the discount rate. With a 3 percent discount, for example, the known cash sale price corresponds to 97 percent. Now the customer account can be calculated in advance from the cash sale price. If no seller's commission or the like is to be taken into account in the trade calculation, the calculated discount amount, by adding it to the cash sale price, leads directly to the target sale price.

See also