商场扣点（Concessionaire）.doc

商场扣点（Concessionaire） The mall promotions (Koudian) accounting method of accounting method 2010-10-03 23:47 stores a variety of promotional activities 1, 100 sent over 50, equivalent to spend 100 yuan in cash, to buy 150 yuan of goods, namely 100/150=6.7 fold as the original rate is 25%, the profit of 25 yuan, the supplier settlement amounted to 75 yuan. After the event, the suppliers settlement is based on coupon sales. That rate of 25% unchanged, the supplier can 150* (1-25%) =112.5 yuan, but 150 yuan in ticket sales accounted for 50 yuan in cash only 100 yuan, so the mall will lose 12.5 yuan, so lost. So to improve the fee. According to the cash 100 yuan, guaranteed that 25 yuan, 75 yuan to push down the supplier: 75/150=0.5, market rate of 50% to 75 yuan, in order to ensure the buckle in the removal of 50 yuan coupons, shopping malls and earn 25 yuan in cash. And suppliers if the purchase price is 50 percent off, a penny earned, without discount, then 150 yuan of sales, suppliers can earn 150* (1-25%) -150*50%=37.5 yuan. 2, send not only and not only two kinds of cases: the mall to do full 100 to send 50, the loss rate of 33%, compared in the case for mercy or strong enough to participate in the activities of the A counter, mall rate 45%. As for the B counter which only accepts and sells, because this brand is quite strong, the shopping center only has increased 5% in this counter original buckle 20% foundation, namely buckles 25%. Customers to buy 100 yuan of goods in the A counter, get 50 yuan cash coupon for the B counters in the process of the round of trading, market gross profit amount =100*45%-50* (1-25%) =7.5 yuan market gross margin of =7.5/150=5% in 2 cases: to send not only the C counter, the mall is only symbolic in 25% of the rate increased by 2% that is, buckle 27%. Customers in the C counter purchased 100 yuan commodity, get 50 yuan cash coupon, all used for A counter, in the round of trading process, shopping mall gross margin =100*27%-50* (1-45%)