How do supermarkets calculate costs? How to calculate supermarket profits

The income and expenditure method is commonly used, and the money purchased plus the personnel expenses plus the --- is equal to or less than the income. Supermarkets generally do not have fixed assets, and they lose money if they can't sell things, while industrial costs have fixed assets. ]

If you are larger or use a computer to account for sales, you can enter a purchase order to calculate the cost of a small one, and use inventory to calculate the cost].

Calculation method:

1. Calculate what the total income is.

2. Calculate rent, water and electricity bills, staff wages (the actual staff wages of the supermarket are counted, and those who do not pay are also counted), taxes, etc.

3. The total purchase price of the things sold is the total purchase price of the things sold by subtracting the total purchase price of the current inventory that has not been sold.

4. Total income - item 2 - item 3 = profit.

Summary. The calculation method of supermarket profit is usually the total sales of the supermarket minus the total cost (including purchase cost, operating cost, etc.), and the difference obtained is the supermarket's profit. Specifically, supermarket profits can be calculated by following these steps:

The calculation method of supermarket profit is to subtract the total cost (including purchase cost, operating cost, etc.) from the total sales of the supermarket, and the difference obtained is the profit of the supermarket. Specifically, you can calculate the supermarket Litong Xiangrun according to the following steps:

1.Calculate total sales: Add up the sales of all the items in the supermarket to get the total sales.

2.Calculate the total cost: add up the purchase cost of all the goods in the supermarket, the cost of operation, and the management cost to get the total cost.

3.Calculate the profit: subtract the total cost from the total sales to get the profit of the supermarket.

If you need to understand the profitability of the supermarket in more detail, you can consider calculating the profit separately according to the dimensions of product type before and time period, so as to better grasp the operation of the supermarket and take corresponding measures to optimize the operation. The ridge of the cave is clear.

It should be noted that the profit calculation of supermarkets also needs to consider factors such as taxes and depreciation, and the specific calculation method may vary by region and industry.

Profit margins are often referred to.

That's how it works.

Profit margin = (sales ** - cost) cost * 100% So your profit margin is ( deduction points and taxes are calculated from your sales, and the costs involved in the tax can be removed (that is, the invoice tax deduction given to you by the previous house). So the earnings.

Yield. (Selling 10,000 is estimated to be sales, and your sales income = sales * (single product cost, single product selling price) * yield That is: your sales.)

That's how profit margins are often calculated.

1. Profit margin = (sales ** - cost) cost * 100% so your profit margin is (

The deduction points and taxes are calculated from your sales, and the costs involved in the taxes can be removed (that is, the tax deduction for the invoice given to you by the previous home).

So the rate of return = (sales - cost - sales * deduction point 17% - (sales - cost) * tax point 4%) cost * 100%.

2. Yield = (

Selling 10,000 is estimated to be sales, and your sales income = sales * (single product cost single product selling price) * yield.

That is: your sales proceeds = 10,000 * (

So you sell 10,000 to deduct costs, taxes, deductions, and net profits.

Generally speaking, profit is divided into gross profit and net profit. Commodity profit = commodity sales price - commodity purchase price. Because there are also costs such as rent, utilities, taxes, staff salaries, warehousing and other expenses involved in the operation of the supermarket, you have to subtract these expenses from the gross profit of the goods.

Total profit = operating profit + investment income (minus investment losses) + subsidy income + non-operating income - non-operating expenses.

The cost of opening a small supermarket of 60 square meters is about 150,000 yuan.

The fee includes: 1. Store location.

If you want to talk about how much it costs to open a small supermarket, the first thing you need to calculate is the cost of rent. Small supermarkets are generally about 30-60 square meters. The location is best near the community, school, or office building, etc., these places have a fixed **, and there are fixed consumption standards.

The rent is about 2-30,000 a year.

2. Shop decoration.

The decoration of the shop in the mini supermarket is relatively simple. It is best to use bright colors, and do not need to be too luxurious. Mainly is the floor, ceiling, wall, cash register and other simple facilities, materials and construction team can be hired from the local area, 60 square meters of shop floor 10,000 yuan is enough, the ceiling costs about 5,000 yuan, the wall can be painted latex paint or diatom mud, the decoration budget of 6,000 yuan, the cash register 2,000 yuan can be done.

A total of 10,000 yuan can be used to decorate the small store.

Supermarket decoration is not expensive, of course, depending on the local price.

3. In-store facilities.

The facilities in the small supermarket store are mainly shelves, computers, printers, etc., and the shelves are best selected to be some of the best ones, which can be used for a long time, so they need to be purchased in place at one time. The shelves are generally placed in a row around the three walls of the store, and then placed in one or two rows in the middle according to the room space. The shelves are not easy to put too much, and the main consideration is that customers have enough space to move around, followed by the overall aesthetics of the store.

In a small supermarket of 60 square meters, it is expected to prepare 10 shelves, one shelf is 800 yuan, a total of 8,000 yuan. A total of 5,000 yuan for a computer and an invoice printer, so that a total of 10,000 yuan can be purchased with a complete imitation.

4. Commodity procurement.

Commodity procurement is also a large demand for funds for opening a store in the early stage. In the early stage of opening a store, snacks, toys, daily necessities and other things must be purchased. At the same time, the warehouse reserves some goods in case of emergency, and the early purchase costs about 8-100,000 yuan.

After a month or two of trial operation, according to the consumption habits and needs of the local people, you can get the supermarket's distribution ratio, and in the future, according to the distribution ratio, there will be no inventory backlog.

5. Personnel wages and daily expenses.

In a small supermarket, it doesn't take much manpower. Generally speaking, it is necessary to hire 3 employees, 1 cashier, 1 buyer, 1 shopping guide, and the monthly salary is 2500 people, totaling 7500 yuan per month. The daily expenses mainly include electricity, daily garbage fees, management fees, etc., which are expected to be about 1,000 yuan a month.

When incoming goods, on the one hand, inventory increases, cash outflows (or liabilities increase).

Quite simply, the accounting entries are:

Borrow: Inventory of goods.

Credit: Cash (bank deposits).

Credit: Accounts Payable - A Unit.

When a commodity is sold, on the one hand, the cash inflow (or the increase in debt) is the formation of income.

Borrow: Cash. Debit: Accounts receivable - a guest.

Credit: Revenue from the sale of goods.

At the same time that the sale occurs, as the item is sold, your current cost occurs.

Borrow: The cost of goods sold.

Credit: Inventory of goods.

Therefore, the sales revenue must come from the income from the "goods sold"; In the same way, the "corresponding cost" to the sales revenue must be the cost of the goods sold. It's called the matching principle.

When the ownership and disposal rights of the goods are issued, and the valid bills provided by the supplier (there will be no invoices for private purchases, only receipts), the contract is produced, and the formal transaction behavior is generated. Regardless of whether the bill is settled on the spot or on the spot, the increase at this time is only the physical goods, and the cost will not occur until it is sold to your guests. The principle is the same as above, that is, income and cost are symmetrical, and there is income to have cost.

Summary. If the selling price amount accounting method is used to calculate, and the purchase and sale price difference of the current period is calculated by calculating the purchase and sale price rate of the goods sold in the current period, and the cost of sales should be adjusted accordingly. Purchase-sales difference rate = (Purchase-sales difference of goods at the beginning of the period, Purchase-sales price difference of goods incurred in the current period) (Selling price of goods in inventory at the beginning of the period, Selling price of goods incurred in the current period) 100% The purchase-sales difference of the goods sold in the current period The sales revenue of the goods in the current period The purchase-sales difference rate.

If the selling price amount accounting method is used to calculate, and the "commodity purchase and sale price difference" account is processed, the purchase, sales and inventory of the usual commodities are recorded according to the selling price, and the difference between the selling price and the purchase price is recorded in the "commodity purchase and sale difference" section sales pants, and the purchase and sale difference between the current period is calculated by calculating the purchase and sale difference rate of the current period of the sold commodities, and the cost of sales is adjusted accordingly. Purchase-sales difference rate = (Purchase-sales difference of goods at the beginning of the period, Purchase-sales price difference of goods incurred in the current period) (Selling price of goods in inventory at the beginning of the period, Selling price of goods incurred in the current period) 100% The purchase-sales difference of the goods sold in the current period The sales revenue of the goods in the current period The purchase-sales difference rate.

Is the sales revenue of the current period * the difference between purchase and sales the cost of the main business? Plus the cost of those who don't.

The difference between purchase and sales that should be apportioned for the goods sold in the current period The sales revenue of the goods in the current period The rate of the difference between purchase and sales.

I don't understand, how to calculate the cost of the main business <>

Pro, to provide you with your look at the "main business cost calculation formula: this month's main business cost = the number of products that have been sold this month * the production of a unit of product into a difficult paragraph, Qiaoben Wang Jian's main business cost refers to the cost of the company's sales of goods, providing labor and other regular activities. Generally, when an enterprise recognizes the income from its main business such as the sale of goods and the provision of services, or at the end of the month, the cost of the goods sold and the services provided is transferred to the cost of the main business. ”

Hello Supermarket Profit = Sales Revenue - Cost - Tax. There is not much difference between supermarket profits and the usual profit algorithm, the supermarket is mainly in the sales of goods and the purchase cost of goods, if the supermarket wants to obtain higher profits, it is necessary to reduce the cost of goods, and at the same time increase the sales of goods, but the sales of goods must meet the requirements of prices, and can not be maliciously raised for the sake of profits, otherwise it will be subject to the market.