Price is the amount of money that the buyer must account to the seller for the acquisition of units of goods.
Price pawned all costs of production of goods (raw materials, auxiliary materials, fuel, salary parties production, costs of operation and maintenance of equipment, enterprise profits, taxes, etc..).Depending on the stage of the movement of goods prices are divided into procurement (public procurement of agricultural products in the state), wholesale (for other products sold in bulk) and retail.
retail price - is the price you have to pay when buying goods for retail buyers.Such prices are fixed for goods sold in small quantities for personal consumption.
This price includes, besides the cost of wholesale trade margins even, the value of which becomes known at the time of receipt of the goods on sale.
are two types of retail prices: the state and the market price.The first type of price is set planning (were typical command economies).In the second - they are influenced by such factors as supply and demand are available, depending on the conditions prevailing in the market.Keep in mind that the planned state prices can have an impact on market prices.
state retail price is used to determine the cost of goods sold in the state or co-operative trade.With this pricing takes into account the cost of production and circulation, as well as net income, determined by the needs of expanded reproduction.In the formation of public prices of manufactured goods are the main elements - the prices of manufacturers, sales taxes and discounts (business and wholesale sales).
Retail prices of agricultural products formed a little differently.In this case, its main elements are the purchase prices, margins produced by procurement organizations, margin trading organizations and trade discounts.
Retailers receive goods from the distribution centers at wholesale prices.As we move from the warehouse to the trade organization for producer price wholesale margin is added, goes to the distribution centers to cover their costs of storage, delivery and sale of goods.
In fact, the retail price is the most complete as it includes all costs and planned savings business units which are engaged in production and sales.In setting retail prices accounted for the costs of moving goods from producer to seller tailored to each intermediary.That is the retail price includes all operating costs of the manufacturer products, its distributors and retailers themselves.
calculation of the retail price is made by multiplying the cost of the costs (for the acquisition of goods) to a fixed percentage mark-up.For example, if the goods purchased at a wholesale price of 80 USD, then the trade allowance of 20% of the retail price of 96 USD
Most manufacturers of high quality products with large markets themselves establish control over the formation of retail prices for their products.
Today, retail prices are calculated by computers with special programs that are able to take into account all categories of trade margins, "superimposed" on the original cost of goods.
keeping retail requires strict recording of all transactions (if documentary evidence), relating to the formation of the retail price.Unified form "Register of retail prices," today there is no - there is only recommended for use in retail (the form is contained in a letter to the Ministry of Economy N 7-10260 of 20 December 1995).However, most accountants are of the opinion that its application did not meet modern requirements.Therefore, each organization must develop their own form of the register, taking into account the peculiarities of their own activities.
