The surcharge is ... Markup: the formula. Markup for the goods

The margin for goods is the net income of the seller. Its value is determined based on the structure of the market, consumer properties of the product being sold. To ensure that trading activity is not unprofitable, the amount of the surcharge is set in such a way that it covers all the seller's expenses related to the purchase of raw materials, the manufacture of goods and transportation. In a generalized form, an extra charge is an added value expressed in an increment to the final price of a good or service. She pays for the company's expenses and allows him to pay taxes and make a profit.

The role of the state in the formation and control of mark-ups on goods and services

Taking into account the fact that the Russian Federation is a state based on the market mechanism for regulating supply and demand, its role in the formation of margins on products and services sold is limited exclusively to controlling functions.

So, the margin for the goods is the exclusive authority of enterprises and organizations operating in trade and economic activities (in accordance with the Methodological Recommendations on the Formation of Product Tariffs). The main rule is that it should cover the costs of the seller, as well as the amount of deductions (taxes, insurance premiums).

The state and its authorities can establish its maximum size only for certain groups of goods (exclusive authority of the Government of the Russian Federation). The mark-up in the store, enterprise, firm for products intended for children's consumption (milk mixtures), certain types of medicines (medical devices) is established by the executive authorities in a particular locality. This is necessary in order to prevent an arbitrary increase in prices for essential goods. This is followed by specially authorized territorial bodies of the antimonopoly service.

Trade mark-up: the formula for calculating the turnover of a (general) enterprise

It is known that there are several prices for goods and services: retail, wholesale, purchasing. All of them differ in the way they purchase and further sell their products. Calculation of the markup should also be calculated in various ways. There are two main methods of calculation: for general commodity turnover and for assortment. Each of them is used in a specific situation, and therefore they can not be considered universal. However, there is a general principle - in all cases, the trade mark-up is considered as an absolute indicator, and it is expressed in the form of gross income.

The markup calculation is the following formula:

• Gross revenue = (volume of total turnover) x (estimated trade mark-up): 100. At the same time, the amount of the calculated mark-up = trade mark-up: (100 + trade mark-up in%) x 100. By combining the two formulas, we obtain the method of calculating the mark-up for total commodity turnover: = (Total turnover x trade mark-up in%): (100 + trade margin in%).

Such a method can be applied only if it is necessary to find the mark-up on the sold goods, which have homogeneous characteristics. Simply put, it can be both food products and alcohol products. It is important that the calculated products do not differ from each other and, ideally, have one value of the trade margins to be calculated in monetary terms.

Calculation of the mark-up on the assortment of turnover

In most large outlets there is a variety of products. This means that for the profitability of the enterprise for different categories of products sold, individual margins are set. To calculate the total amount of the premium for all products, you need to use other indicators. Thus, the margin for the goods can be calculated by the following formula:

• Gross Income = (T1 × PH1 + T2 × PH2 + ... Tn × PHn): 100.
  
  Here, as T1, the commodity turnover of a specific group of goods is considered, and PH1 is the estimated trade margin for this group. You can calculate PHn using the formula:
  
  PHn = THn: (100 + THn) x 100. Where THn is the value of the trade markup of commodity groups in% terms.

In conclusion, it should be noted that the mark-up is the total gross income of an enterprise or firm expressed in cash and covers the costs of compulsory state payments and costs. Calculation of this formula is possible provided that each group of goods sold by the trading network or enterprise has different margins, in addition, they are necessarily recorded in the appropriate columns of the balance sheet.

Non-traditional ways of calculating margins on goods and services: average interest

This method of calculating the markup is simple and transparent. This allows you to use it for calculations in any, even in a small organization. However, there is one significant drawback - the data are obtained averaged, and the formula itself can not be used to calculate the amount of taxation (Article 268 of the Tax Code). Gross revenue on average interest is:

• VD = (amount of turnover (T) x average percentage of gross income (P)): 100.
  
  In this case, the value of the average percentage of VD has the form: P = (trade margin at the beginning of the reporting period + trade mark-up for the goods of the reporting period - trade mark for the goods that left the turnover): (T + balance of the goods at the end of the reporting period) x 100.

It should be noted that in this formula, the mark-up is an average value calculated taking into account the company's turnover and actual indicators at the time of calculation (surcharge on the balance of production, extra charge for goods outside turnover). The values obtained can not be used in official reports submitted to the tax authorities. This can be threatened with a fine for the lack of proper accounting of objects that are subject to taxation. Moreover, it can be regarded as an attempt to escape from taxes, which is prosecuted by law.

Peculiarities of calculating the amount of margins by assortments of the remainder of the enterprise's goods

Calculation of gross income for the remainder of the goods can be made only after the inventory, which should be made at the end of each month. As calculated indicators, data on the value of the leftovers of goods at the end of the month and the value of the products sold are used. Thus, the amount of income will be:

• Вд = (trading allowance for the first day of the settlement month + trade mark-up for the current period - surcharge on goods disposed of turnover) - trade mark-up on the balance of the goods based on the results of the inventory.

This method of calculation makes sense to apply for small businesses or firms that keep records on bar codes. On the basis of this formula, it can be concluded that the mark-up is the amount of profit of the enterprise, firm, institution, calculated on the residual principle.

Conclusion

It should be noted that such a concept as the amount of the mark-up, or the trade mark-up, is used by enterprises with any turnover size. This indicator will provide accurate data on the amount of income, as well as on the loss of activity of the institution. In general, the mark-up is the net profit of the firm, without any costs: taxation, payments to non-state funds, current costs. Competent management of the balance sheet will lead to a conclusion about the profitability of the enterprise and the need for further production of goods.