[tags: shopping mall promotions, calculation methods]
The first question: according to the following case calculations (40 points)
A, A dealer and the commercial building signed the "counter associate guaranteed operating contract" and "management agreement", the contract, the agreement is as follows:
1, operating brand "ONE
1, operating brand "ONE", counter area of 100 square meters, the contract period 2012.01.01-2012.12.31;
2, the contract period of guaranteed sales base of 5 million, the base of the deduction rate of 25%, over the base of the deduction rate of 15%;
3, credibility of 100,000 yuan in December 2011, the deposit was paid in one payment on December 30th. On December 30th, 2011, if the quality of ONE brand goods or counter service
service quality is complained by the customers or punished by the government departments, the commercial building can directly use the deposit to pay compensation to the customers or
pay a fine, after the use of the A dealer in the month to make up for the full amount, such as can not make up for the full amount, the commercial building has the right to deduct the
collection of its sales;
4, 1% of the sales to the commercial building to the base of sales, the deduction rate of 25% over the base rate of 15%;
3, credit deposit 100,000, on December 30th, 2011, the payment of the first time. Pay the advertising fee to the commercial building according to 1% of sales;
5. Pay the store celebration fee of 10,000 to the commercial building, which will be deducted from the sales in January 2012;
6. The electricity fee for the secondary decoration of the counter will be borne by Dealer A, with the unit price of 1 yuan/kilowatt-hour;
7. The number of salespersons for ONE brand counters will be determined to be 10, and the uniforms and number plates of the salespersons will be uniformly made by the commercial building, and Dealer A will be responsible for the cost. Production, A dealer to bear. And the salespersons must receive unified training from the commercial building before they start working, and the commercial building will charge 200 RMB/person for the training fee from the dealer.
8. Distributor A pays 800 RMB/person for the welfare of the commercial building, which is used to improve the cohesion of the salespersons and shape a good Hualian corporate culture.
9. Salespersons shall accept the unified management of the commercial building, and the commercial building has the right to penalize them according to the regulations if they violate the system of the commercial building.
10. The sales ticket, "three packs" card and the POP and mobile carts required for promotional activities of ONE brand counters will be uniformly produced by the commercial building, and then purchased or borrowed by Distributor A from the commercial building, and the expenses will be borne by Distributor A.
11. The brand counter accepts customers' bank cards for consumption, and the handling fee of the card is borne by Distributor A.
The brand counter accepts customers' bank cards for consumption.
Second, in January 2012, "ONE" brand counters and related management matters are as follows:
1, the total sales of 800,000 yuan, of which:
(1) the regular price sales of 400,000 yuan;
(2) January 1 - January 3, New Year's Day promotional sales. January 3 New Year's Day promotional sales: 300,000, the commercial building of the commercial building to let the deduction 5%;
(3) January 30 - January 31 ONE brand merchandise sale promotional sales: 100,000, the commercial building of the 15% deduction rate deduction;
2, to the commercial building of the purchase: 40 sales tickets, the unit price of 5 yuan / book; three packs of cards 200, the unit price of 1 yuan / Zhang;
3, cashier statistics of the bank card card spending of 30,000 yuan, the handling fee rate of 1%;
4, the purchase of salespersons 20 sets of uniforms, unit price of 500 yuan / set; 10 number plates, unit price of 20 yuan / a; employee manuals,
management system 10 sets, unit price of 20 yuan / set;
5, staff training fees and Employee benefits agreed upon by the approval of the unified in January's sales deductions;
6, by the Planning Department unified production field POP promotional ads 5, the production fee of 10 yuan /; borrowed promotional mobile car cumulative total of 20
times, each time the use of 10 yuan;
7, rented Sunshine Hall promotional venue fee of 500 yuan;
8, approved by the ONE brand to use indoor lights Approval of the use of ONE brand indoor light box 2, the use of the period of January 5, 2012 - January 4, 2013
, the use of the fee of 5,000 yuan / a, by Dealer A in January 3 to the Financial Information Department to pay a one-time payment of the fee;
9, this month, after measurement, ONE brand counters for secondary decoration of the electricity consumption of 1500 degrees, electricity unit price of 1 yuan / degree;
10, ONE brand counters salesman disciplinary violations 3 times, of which: a warning, a penalty of 50 yuan, a penalty of 100 yuan; fines by the salesman with a penalty slip directly to the Ministry of Finance and Information.
11, January 15, due to the ONE brand counter in the cleaning and sanitation did not dry the floor caused by the customer fell and fractured his arm, the commercial building
mediation after a one-time compensation of 1,500 yuan, the commercial building from the credibility of the dealers of the A deposit to pay, and in the month of January in the
sales of the deductions to make up for the full amount.
12. The Business Management Department found that ONE brand goods were mixed with "TWO" brand goods during the inspection of the special sale goods from January 30 to January 31, and the sales of TWO brand goods were 20,000 yuan after verification. The sales of TWO branded goods were verified to be 20,000 dollars.
For this reason, the commercial building made the following treatments: (1) the special sale sales of TWO brand goods were deducted according to the base
deduction rate agreed in the contract; (2) the ONE brand distributor A was sentenced to 2,000 yuan in liquidated damages, which was deducted in the business payment of the same month
.
Third, according to the above information, data calculations (without taking into account the tax factors, listing the specific calculation process for each item)
1, the commercial building through the ONE brand counter merchandise sales can get the amount of income is what? (8 points)
2. What is the amount of other
income that the commercial building can collect from Distributor A (in addition to the income that the commercial building receives through the sale of ONE brand counter merchandise)? (16 points)
3. What is the actual amount of business payment that Supplier A can settle with the commercial building in January? (16 points)
Question 2: Calculate according to the following case (40 points)
A. Distributor A and the commercial building signed the "Counter Associates Guaranteed Operating Contract" agreed as follows:
1, the operating brand "ONE", the counter area of 100 square meters, the contract period 2012.01. 01-2012.12.31;
2, the contract period guaranteed sales base of 5 million, within the base deduction rate of 25%, over the base deduction rate of 15%;
Second, January 1 - January 3, the commercial building unified "Ice Northern Fashion Winter Single computer receipt paid amount) of every 200 yuan to send the fourth floor catering food coupons 10 yuan, uncapped;
4, with the payment of computer receipts, according to the paid amount of every 300 yuan to send the value of 20 yuan "Disney" cartoon cups a;
Third, "ONE (2) with the first purchase after the payment of cash coupons, coupled with the card payment, William and Mrs. Kate bought
"LEE" brand jeans at a total price of 700 yuan.
V. According to the above information and data calculations (without taking into account the tax factors, listed in the specific calculation process)
1, the customer William and Kate couples this shopping actually enjoy the amount of preferential treatment and discount rate is how much? (20 points)
2. How should the commercial building settle with ONE brand distributor A for this promotion?
(1) Calculate the guaranteed settlement rate for the commercial building's settlement with ONE Brand Distributor A, without considering other promotional costs such as advertisements, on-site setups, and personnel? (10 points)
(2) What do you think is a reasonable settlement rate with ONE Brand Distributor A, and why? (10 points)
Question 3: Comparison and Analysis (20 points)
Can you analyze and compare the following promotions to see which one offers the most benefits to customers, and rank them in descending order
(excluding tax considerations)?
A, the full 500 to send 100 cash coupons
Second, a single cabinet full of 500 to send 100 cash coupons
Third, the full 200 to send 40 cash coupons
Fourth, a single cabinet full of 200 to send 40 cash coupons
Fifth, the full 20% off
Sixth, a single cabinet 20% discount
Seventh, the single cabinet 20% off
Seventh, the full 500 to send 100 coupons
Third, the full 200 to send 40 cash coupons
Fourth, a single cabinet full of 200 to send 40 cash coupons
V.
7. 100 off over 500 at all stores
8. 100 off over 500 at single cabinets
9. 40 off over 200 at all stores
10. 40 off over 200 at single cabinets