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Deduction payment algorithm for shopping mall activities
Deduction accounting method

1, when it exceeds 100, it is 50, which is equivalent to spending 100 yuan in cash and buying 150 yuan goods, that is, 100/ 150=6.7 fold.

If the original deduction rate is 25%, the original profit is 25 yuan and the supplier settlement amount is 75 yuan.

After participating in the activity, calculate the supplier settlement according to the sales volume including coupons. Assuming that the discount rate remains unchanged at 25%, the supplier can settle 150 * (1-25%) =1/2.5 yuan, but the sales voucher of150 yuan accounts for 50 yuan, and the cash is only 100 yuan. Therefore, the discount rate should be increased.

According to the cash of 100 yuan, the store guarantees 25 yuan, and the supplier takes 75 yuan.

75/ 150=0.5, and the discount rate of shopping malls should be 50%, so as to ensure that the withholding 75 yuan, in addition to coupons from 50 yuan, shopping malls and 25 yuan earn cash. However, if the supplier makes a 50% discount on the purchase price, he won't make any money. If there is no discount, the supplier can earn150 * (1-25%)-150 * 50% = 37.5 yuan.

2. "Only send and not receive" and "only receive and not send".

Example: 1: The mall has done the activity of giving away 50 when it is full 100, and the loss rate is 33%. In the case of kindness or not being strong enough,

For counter A participating in the event, the discount rate of the mall is 45%.

For counter B, which only accepts and doesn't send, because the brand is relatively strong, the mall only increases 5% on the basis of the original 20% deduction, that is, the deduction is 25%.

The customer bought RMB 65,438+000 at counter A, and all 50 yuan cash coupons were used at counter B.

In this transaction, the gross profit of the mall =100 * 45%-50 * (1-25%) = 7.5 yuan.

Gross profit margin of shopping malls =7.5/ 150=5%

Example 2: For counter C, only the goods are delivered but not the goods are received. The mall only symbolically increases the discount rate of 25% by 2%, that is, deducts 27%.

The customer bought RMB 65,438+000 at counter C, and all 50 yuan cash coupons were used at counter A.

In this transaction, the gross profit of the mall =100 * 27%-50 * (1-45%) =-0.5 yuan.

Gross profit margin of shopping malls = -0.5/ 150= -0.3% (hehe! Lost)

The customer bought RMB 100 at counter C, and all 50 yuan cash coupons were used at counter B.

In this transaction, the gross profit of the mall =100 * 27%-50 * (1-25%) =-10.5 yuan.

Gross profit margin of shopping malls =-10.5/ 150= -7%

For example, a shopping mall engages in "buy 300 and get 200 free" promotion activities. The basic business information of shopping malls and suppliers is as follows:

The joint operation of shopping malls and suppliers adopts deduction method 4

L The average deduction rate of shopping malls is 25%

The supplier will get a 30% discount on the purchase price from the manufacturer.

So in this activity, the profits of merchants and suppliers are like this. Customers spent money from 300 yuan and bought goods from 500 yuan. As far as shopping malls are concerned, only 300 yuan's cash income; For suppliers, what they actually sell is goods from 500 yuan.

Calculate the income of the mall first. In order to ensure the same income as usual, shopping malls can't refund money to suppliers according to the usual 25% deduction. So how to calculate? As follows:

300× 25% = 75 (because the actual income of the mall is 300 yuan cash, the income of the mall should be 75 yuan).

500× 75% = 375 (if the supplier is still refunded with 25% deduction, the amount should be 375 yuan, so the store will suffer serious losses, so the deduction point should be increased during the promotion period).

300-75 = 225 (if the mall wants to maintain the income of 75 yuan, it will return 225 yuan to the supplier).

1-225 ÷ 500 = 55% (therefore, the store should increase the deduction point to 55% to maintain its due income).

For suppliers, the purchase price of goods is 30% of the selling price, and then the basic cost of daily operation is reduced by about 10%. If 55% is deducted according to the shopping mall mentioned above, the profit of the supplier is:

1-30%- 10%-55%=5%

5% profit is really pitiful. Of course, shopping malls will also participate in rebate promotion. For example, if the deduction point is adjusted to 50%, the supplier will have a profit of 65,438+00%. If sales increase to a certain extent, both parties can still make money. This refers to the situation of 300 times to 200 times. If 300 returns to 300 or 200 returns to 300, the supplier will definitely lose money. Why? Because the mall is dark, he has the final say on how much to deduct, and the mall will only consider giving the deducted money to the supplier if it guarantees no compensation. Of course, this means that shopping malls are more powerful, and suppliers should please shopping malls. If you don't listen, you have to withdraw your cabinet and be swept out of the house. Then there is the power of suppliers, such as some first-line brands, who don't pay attention to shopping malls at all. Shopping malls should try their best to keep this god of wealth, so they can't provoke people, and people will not participate in your activities if they are unhappy. In addition, powerful shopping malls dare not be too hard on suppliers. Once the supplier is bullied, people will not cooperate with the shopping mall next time, and the shopping mall will not go on. In view of this, the maintenance of suppliers in shopping malls will generally lead to deductions. Of course, I don't deny that some merchants inflated prices during the discount period, but now consumers' eyes are still sharp, and shopping is not the initial stage of "shopping around", but now "shopping around" is popular. They know the price like the back of their hand, so it's hard to be cheated. Therefore, the inflated prices of merchants will bring themselves a serious crisis of trust. Ordinary businesses will not take such risks, even if the price increase is only the individual behavior of individual brands. In short, the result of promotion is that no one will make money and no one will lose money.

Change it to 300 and get 300 free.

300× 25% = 75 (because the actual income of the mall is 300 yuan cash, the income of the mall should be 75 yuan).

600× 75% = 450 (if the supplier is refunded after deducting 25%, the amount should be 450 yuan, so the store suffered serious losses, and the deduction point should be increased during the promotion period).

300-75 = 225 (if the mall wants to maintain the income of 75 yuan, it will return 225 yuan to the supplier).

1-225 ÷ 600 = 62.5% (therefore, the store should increase the deduction point to 62.5% to maintain its due income).

For suppliers, the purchase price of goods is 30% of the selling price, and then the basic cost of daily operation is reduced by about 10%. If 62.5% is deducted according to the above shopping mall, the profit of the supplier is:

1-30%- 10%-62.5%=-2.5%

On the surface, it is a loss, so we need to talk to the mall about the deduction point. But in fact, many goods are not just multiples of 300, so here are some articles to do:

Taking a pair of women's shoes 469 as an example, the customer bought 469+300 (coupon) =469 (shoes) +289 (shoes) =758 (value) in cash.

So buying 469 gets 758,469/758 = 0.612.

469× 25% = 1 17.25 (since the actual income of the mall is 469 yuan in cash, the income of the mall should be 1 17.25 yuan).

758× 75% = 568.5 (if the supplier is refunded after deducting 25%, the amount should be 568.5 yuan, so the mall will suffer serious losses, so the deduction point should be increased during the promotion period).

469-1 17.25 = 35 1.75 (if the mall wants to maintain the revenue of117.25, it should return to the supplier 351.75 yuan).

1-35 1.75 ÷ 758 = 54% (therefore, stores should increase the deduction point to 54% to maintain their due income).

For suppliers, the purchase price of goods is 30% of the selling price, and then the basic cost of daily operation is reduced by about 10%. If 54% is deducted according to the shopping mall mentioned above, the profit of the supplier is:

1-30%- 10%-54%=6%

Therefore, the manufacturer's bottom line is 54% rebate, so you must negotiate (rebate rather than deduction) to avoid other nominal losses such as advertising fees being used by shopping malls.

Shopping mall deduction calculation refers to the distribution of benefits between commodity suppliers and shopping malls. Many people, including factory workers and shopping mall planners, sometimes don't understand. To put it bluntly, the so-called mall deduction is nothing more than addition, subtraction, multiplication and division in mathematics. Want to deal with shopping malls, understanding this piece is the basic working knowledge. So, let's get started, starting with technical terms.

Technical terms:

Deduction point: it's a commercial lottery in the mall. This deduction point is divided into two parts: one is the basic deduction point, which was stipulated when signing the contract, such as 25% deduction point, 2% management fee and 28% health fee 1% in total. Then, under normal sales conditions, for every 65,438+000 Yuan You sold, you have to give it to the store 28 yuan. The calculation formula is as follows:100 * (25%+2%+1%) = 28. The other is the temporary large-scale activity deduction point. For example, shopping malls will hold activities such as buying discounts, buying gifts and buying gifts. Every big holiday, and the deduction point of such activities is generally temporary negotiation. Or the factory can apply for a deduction from the shopping mall under special circumstances. For example, the work clothes bought by a group should have been sold at a regular price, but as a result, in order to give discounts to group guests, they will be lower than the normal discount price. In this case, you can apply to the mall to reduce the deduction point.

Payment rate: the ratio of sales minus the amount withdrawn by the mall and finally returned to the factory.

Calculation formula: [sales-(sales * shopping mall deduction point)]/sales = collection rate.

For example, a shopping mall held a 100 400 yuan discount on March 8th to welcome Women's Day, with a repayment rate of 70%, and the full discount was borne by the shopping mall.

Customer benefits: It is equivalent to spending 300 yuan money on things worth 400 yuan, which is equivalent to a 7.5% discount.

Refund from the manufacturer: (400- 100)*70%=2 10 yuan, and discount converted into original price goods: 2 10/400=5.25 fold.

Shopping Mall: (400- 100)*30%==90 yuan.

Promotion terms:

Full reduction or exemption: refers to the part that can be reduced or exempted when the amount specified in the activity content is reached. This way is more beneficial to customers than full gift.

Full gift: refers to a gift that reaches the amount specified in the activity content and can be promised by the activity, which can be a voucher or a gift.

Points: Points generally refer to the number of components accumulated on the VIP card according to the consumption amount, which can be exchanged for gifts or cash at a specified time. Generally, there are VIP points of the manufacturer (the specific points are stipulated by the manufacturer). It may be that every dollar you spend accumulates one point, and every thousand points you can change a scarf and so on. ); There is also the mall integral, and the integral standard is formulated by the mall.

For example, the basic deduction of shopping malls in 200 yuan, 300 yuan is 20%, with a total amount of 300. Ask how much the shopping malls deduct and how much the counters earn! (The store doesn't have to pay any fees)

Customer benefits: It is equivalent to spending 300 yuan money on things worth 500 yuan, which is equivalent to a 60% discount.

Manufacturer's rebate: 300 * 80% = discount of goods converted into original price in 240 yuan: 240/500=4.8 fold.

Shopping mall lottery: 300*20%==60 yuan, and the shopping mall will deduct 60 yuan.

During the activity, the mall should increase the deduction point! In fact, it is equivalent to 300 yuan buying goods from 500 yuan!

Assuming the discount rate remains unchanged at 20%, the supplier can settle 500*( 1-20%)=400 yuan, but the sales in 500 yuan account for 200 yuan and the cash is only 300 yuan.

How much can the mall deduct to reach the 60 yuan he deserves?

If the store wants to increase the deduction point by 52%, the supplier can settle 500 * (1-52%) = sales vouchers of 240 yuan and 500 yuan account for 200 yuan, cash is only 300 yuan, and the store deserves =300-240=60 yuan.

The mall has to raise the deduction point by 52% to achieve the 60 yuan he deserves.

Summary:

1. If the store doesn't bear any expenses, it means that it doesn't bear discount expenses, then the manufacturer will refund: 300 * 80% = 240 yuan converted into original price goods after discount: 240/500=4.8 fold.

Shopping Mall Lottery: 300*20%=60 yuan

2. If the mall bears the discount fee, then the mall should increase the deduction point by 52% to reach the 60 yuan he deserves. However, the money saved for promotion could not be consumed at that time, and the use of promotion shops was limited. For example, if you want to use more goods, the profit will make up for the discount fee, and the deduction point for using the actual shopping mall will not be as high as 52%.

3. The money returned from the promotion can't be consumed at that time. Suppose the customer bought a commodity of X yuan, and just received the X yuan of this transaction, and the follow-up products will be issued 200N, where N is an integer multiple of 300. Its return to merchants can only be (1-20%)X, while suppliers distribute X yuan goods during the promotion period and 200N yuan goods later. Then you should return x (1-y)+200 n (1-20%). Both sides are equal, only y = 0.2+160 n/x.

For example, the purchase price of a commodity 150 yuan costs 200 yuan, but the sales volume is small. In order to promote sales, the mall decided to reduce the price. If the profit rate is not less than 20%, what is the maximum discount?

Suppose X discount (200 x-150)/150 = 20% solution: X = 10% discount.