Backward calculation

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The backward calculation belongs to the group of trade-industry calculations and is used when the list sales price of a product is specified and the maximum list purchase price is to be determined. Furthermore, the percentage profit is usually fixed here.

The difference to the forward calculation is that the backward calculation does not start with the list purchase price, but with the list sales price: 

  Listenverkaufspreis
     -Kundenrabatt
  Zielverkaufspreis
     -Vertreterprovision
     -Kundenskonto
  Barverkaufspreis
     -Gewinnzuschlag
  Selbstkosten
    -Handlungskostenzuschlag
  Bezugspreis
     -Bezugskosten
  Bareinkaufspreis
     +Liefererskonto
  Zieleinkaufspreis
     +Liefererrabatt
= Listeneinkaufspreis

Explanation

  • The list sales price consists of the target sales price and the customer discount (determined by the seller).
  • The customer discount is the discount that the seller gives the customer. A distinction is made between loyalty discounts and volume discounts .
  • The target sales price is made up of agency commission , customer discount and cash sale price
  • The agent commission is the commission that a seller receives for concluding a contract. It reduces the cash sale price as a percentage.
  • The customer account (usually 2-3%) is granted to the customer for cash payments or payment within a certain period (usually two weeks).
  • The cash sale price is made up of cost and profit.
  • The profit is added to the cost and forms the cash sale price with the cost. It is determined by the seller.
  • The prime costs are the costs that arise for material, production, development, administration and sales. They are made up of trading costs and purchase price or cost price.
  • The action costs relate to the subscription price as a percentage. They include costs for “unproductive staff” (ie employees who are not directly involved in the manufacture of a product or the provision of a service), rent , depreciation , office and consumable materials and electricity costs.
  • The purchase price is the price that the company incurs until the goods are available on the company's farm.
  • The purchase costs are the costs incurred in purchasing the goods (e.g. freight or shipping costs).
  • The cash purchase price is made up of the subscription costs minus the subscription price.
  • The supplier account is a discount that the supplier grants the entrepreneur within a certain period (usually 2 weeks) for cash payments or payments.
  • The target purchase price is made up of a delivery discount and a cash purchase price.
  • The delivery discount is a discount that the supplier gives to the entrepreneur e.g. B. granted when purchasing larger quantities. It is deducted from the list purchase price.
  • The list purchase price is the maximum price that the product can cost so that the seller can offer it at the specified list sale price.

See also