资源简介 (共18张PPT)Chapter 6Price of GoodsIn this chapter, you will learn the following key points:Pricing principlesPricing approachesPricing considerationsPricing calculation6.1 Pricing PrinciplesPricing according to price level of the international marketPricing according to various policies in different countries and regionsPricing based on the purchase of purchasing6.2 Pricing ApproachesFixed pricee.g. USD100 Per M/T CIF New YorkNon-fixed pricee.g. The price will be negotiated and decided by both parties 50 days before the shipment according to the international market price level.Partial fixed price and partial unfixed priceThis is generally used in the partial shipment contracts. Fixed price is determined for the commodities to be delivered recently. Unfixed price is for the remaining goods and it will be fixed in a certain period of time.6.3 Pricing Considerations1. CostsManufacturing price or factory priceDomestic chargesOverseas chargesOther costs2. Anticipated profitsEssential part of the export price is the anticipatedprofits. How much an exporter wants to make out of aparticular transaction directly impacts on the exportprice of the product. The expression of anticipatedprofits can be an absolute number, or a percentage.Many companies like to consider the profit as apercentage of the selling price, namely the profitmargin.3. Other factorsTo consider the quality and grade of the goodsTo consider the quantity for transactionTo consider the transport distance, delivery location and delivery termsTo consider seasonal demandTo consider payment methods and risk of exchange rate6.4 pricing calculationFOB Price=Actual Costs (Manufacturing Price or Factory Price-Tax Rebate)+ Domestic Charges + Anticipated ProfitCFR Price= Actual Costs (Manufacturing Price or Factory Price-Tax Rebate)+ Domestic Charges + Anticipated Profit + Oceanic FreightCIF Price= Actual Costs (Manufacturing Price or Factory Price-Tax Rebate)+ Domestic Charges + Anticipated Profit +Oceanic Freight + Insurance Premium An Example of Price Calculation ( Summarized in Appendix 6.1)A foreign company intends to place an order of 1000 pieces (about one 20’FCL) of handicraft items. Before making an offer, the seller needs to calculate the price based on the following data.Attached hereinCalculation Exercise 1Suppose that the price of an export commodity is USD 13.84 per dozen FOB at RMB 8.7127 per dollar. The dollar has risen to 8.7368 yuan.Q: Should export prices be reduced in us dollars If you want to lower it, how many dollars should you move to keep the original RMB income unchanged 假设我某出口商品在1美元兑换人民币8.7127元时,每打FOB价为13.84美元。现美元上浮至人民币8.7368元。问我按美元出口价格应否下调?如欲下调,应调至多少美元便可保持原人民币收入不变?A foreign trade enterprise in our country sells a batch of men’s shirts to the United States, totaling 10000 pieces in a 40 foot container. The original price is USD20.00/pc FOB Qingdao. The known marine transportation costs from Qingdao to New York are $5000 for each 40 foot container, and marine transportation is insured against all risks (the rate is 1%) and marine transportation war risk (the rate is 0.5%), insurance plus rate is 10%. Now the US side requests us to change the price of CIFC3% New York. We accept it. What is the unit price that we should quote 我国某外贸企业向美国销售一批男式衬衫,共计10000件,装于一个40英尺的集装箱内,原报价为USD20.00/pc FOB Qingdao,已知从青岛至纽约的海洋运输费用是每个40英尺的集装箱5000美元,海洋运输投保一切险(费率为1%)和海洋运输战争险(费率为0.5%),投保加成率为10%,现美方要求我方改报CIFC3% New York的价格,我方表示接受。请问我方应该报出的单价是多少?Calculation Exercise 2For the export goods of a company in China, the external quotation is USD 400 per metric ton CIF Los Angeles. The foreign merchant requires to quote CFRC5%. The known insurance rate is 0.6%. How much the price should be adjusted 我国某公司出口商品,对外报价为CIF洛杉矶每公吨400美元,后外商要求改报CFRC5%,已知保险费率为0.6%,请问价格应该调整为多少?Calculation Exercise 3Calculation Exercise 4An export company has entered into a transaction with a middleman in Western Europe. The contract stipulates that we shall export 25,000 kilograms of certain goods at $15 per kilogram and CFRC2 % Hamburg. The sea freight is $0.15 per kilogram. The export company remit the commission to foreign middlemen after receiving the foreign exchange. Calculate: (1) How much RMB does the export company need to pay commission to the bank of China (2) What is the net foreign exchange income of the export company in dollars (at the current rate of RMB 100 = RMB 826.49/828.97)某出口公司与西欧某中间商达成一笔交易,合同规定我方出口某商品25000千克,每千克15美元,CFRC2%汉堡。海运运费为每千克0.15美元。出口收汇后出口公司向国外中间商汇付佣金。计算:(1)该出口公司向中国银行购买支付佣金的美元共需多少人民币 (2)该出口公司的外汇净收入为多少美元 (按当时中国银行牌价:100美元=826.49/828.97人民币元)Calculation Exercise 5A company in our country exports some kind of commodity, and the foreign quotation is 500 dollars per metric ton of FOB Qingdao. Now the foreign merchant demands to change to CIF San Francisco. The known freight is 3% of the FOB Qingdao price, the insurance premium rate is 1%, and the insurance plus rate is 10%. How to quote 我国某公司出口某种商品,对外报价为FOB青岛每公吨500美元,现外商要求改为CIF旧金山,已知运费为FOB青岛价格的3%,保险费费率为1%,投保加成率为10%,请问该如何报价?Calculation Exercise 6China exports 100 metric tons of certain goods to the United States at the export price CIF New York USD325.00/MT, with freight of $30 per metric ton and insurance premium of $225 in total. The purchase price of commodities is RMB 2,060 per metric ton (including 17% VAT), the fixed rate of expenses is 10%, the export rebate rate is 9%, and the purchase price for dollars was 8.28 yuan. Please calculate the export profit and loss rate and exchange cost of the goods.我国对美国出口某种商品100公吨,出口价格为CIF New York USD325.00/MT,其中运费为每公吨30美元,保险费共计225美元。商品进价为每公吨2060人民币元(含增值税17%),费用定额率为10%,出口退税率9%,当时银行美元买入价为8.28元。请计算该商品的出口盈亏率和换汇成本。Calculation Exercise 7If a company exports a certain commodity for a quantity of 10,000 pieces, and the unit price is USD 12 per piece CIF Liverpool, including a discount of 3%. Please calculate the amount of discount per unit product and the actual net income of the seller.某公司出口某种商品,数量为10000件,单价为CIF利物浦每件12美元,含3%的折扣,请计算单位商品的折扣额和卖方实际净收入。Calculation Exercise 8A company exports 100 tons of goods, and the price is USD 500 CIFC3% Rotterdam per metric ton. After shipment, the seller shall pay commission to the middleman in accordance with the contract. How much commission should the seller pay 某公司出口商品100公吨,价格为每公吨USD500 CIFC3%鹿特丹,货物装运后,卖方按照合同的规定向中间商支付佣金。请问卖方应支付多少佣金?Thank you! 展开更多...... 收起↑ 资源预览