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  #1   IP: 218.2.29.144
Old 2006-06-05, 06:27 PM
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Default 出口报价经典案例及算法(三)

2、按照我方利润保持5%还价情况

Cfr价=实际成本+国内费用+海运费+利润 =138.4615+8.617+39.5901+ 报价x 5%

将等式两边移项得:

Cfr价—报价x 5% =138.4615 +8.617+39.5901

Cfr价 X ( 1--- 5%)= 186.6686

Cfr价= 186.6686/(1---5%)

Cfr价= 196.4933元/套

196.4933元/8.27=23.7598美元/套

我方保持5%的利润,每套可还价23.7598美元/套

3、按我方保持5%的利润率,进行国内采购价的调整计算

实际成本=销售收入---销售利润—海运费---国内费用

= 22 X 8.27 –22 X 8.27 X8% --39.5901 – 8.617

= 181.94—14.5552—48.2071

= 119.1777元/套

进货成本=实际成本 X ( 1 + 增值税率) / (1 + 增值税率—出口退税率)

=119.1777 X ( 1 +17%) /( 1+ 17% --- 9%)

=139.4379/ 1.08

=129.1092元/套

所以说,供应商要在原来价基础上降价20.9元才可以成交。
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