Composition prices of all types of goods and services is a set of specific components that belong to the absolute values.But we should not equate the concept of "price structure" with the notion of "price structure."A detailed explanation will be given in the following article.
Price structure - is not nothing but a relative expression of all elements directly included in its composition.Each element can be represented either as a percentage or as a decimal.In other words, the structure of prices - is the part that takes the cost, profit and taxes to the price of goods or services.This information allows you to adequately assess the impact of intermediary organizations on the formation of the retail price.From an economic point of view, the structure of prices - a combination of cost, income, excise duties, VAT, surcharges wholesale and retail organizations.Let us consider in more detail each structural element.
Under the cost should be understood the monetary value of the cost of production and sale of goods.There are several groups of costs.The main of them - the material (overhead costs), the cost of salaries, the cost of depreciation of fixed assets and a variety of deductions (such as the pension fund).Analysis and assessment of cost of sales to determine the value of the cost of the release of goods, and the results of this analysis make it possible to find ways to reduce them.
composition and structure of prices - these are the main factors that are taken into account when choosing a pricing strategy.Experienced managers know that the prevalence in the structure of cost price - evidence of declining competitiveness.The high profitability and stability of the company shows a large share of the profits.As an economic category, it shows the net income earned in the sphere of material production (his economists often called economic effect).
should also be noted that the structure of prices necessarily include taxes, namely, social and circumstantial.The first are the contributions to the various funds (pension, employment fund, health fund, as well as social security).Indirect refers to the value added tax (known as VAT) and excise duties.It is important to remember that the indirect taxes included in the price of goods (services), and transferred to the budget.
On the way from production to the sale of goods should not be forgotten allowances wholesale and retail organizations.The amount depends on many factors.For example, the type of product or the timing of its implementation.Most products are distributed through wholesale organization.On this basis, the amount of allowances such companies is much lower retail markups.His wholesale company profits obtained by the circulation of goods.
As for retail companies, through these products goes directly to the consumer.Trading premium retail organization includes income and distribution costs.The price of wholesale organizations and retail markup - the two main components that form the structure of the retail price.It is possible to sketch out.At the head of the scheme will be the retail price, which is divided into the selling price and the purchase of retail markups.In turn, selling is divided into the selling price of the manufacturer and the mediating allowance.The composition of the manufacturer's selling price includes cost, profit, excise tax and VAT.Schematic structure of the retail price is very simple and quite easy to use, so it is so often and successfully used in practice.
