Amount loss rate = loss amount/(loss amount+sales amount) * 100%
1, loss amount = loss amount * moving average purchase price
2. Loss quantity = loss report document+inventory gain/loss.
3. Moving average purchase price = (initial receipt price * initial receipt quantity+current receipt price * current receipt quantity)/initial receipt quantity+current receipt quantity.
Second, the calculation method of retention rate
Step retention rate is usability, and the unusable part is machining loss.
Step retention rate = weight after cutting/weight before cutting *100%;
Retention rate = total weight loss/total weight * 100%
Actual purchase price = original purchase price/retention rate
For example, after a 6KG product is processed, the saleable part is 3.6KG and the discarded part is 2.4KG. What is the retention rate?
6-2.4/6× 100 =3.6/6 × 100=60%
Third, the calculation method of icing rate
The freezing rate is often used to calculate the true and accurate purchase price of frozen seafood and poultry products.
Icing rate = 1- (thawed weight/original weight * 100%)
Example: a frozen commodity 10KG, after thawing, it is 9KG (saleable commodity), and the loss is 1KG. What is the freezing rate of this commodity?
Icing rate = 1- (thawed weight/original weight *100%) =1-(9/10 *100%) =100%.
Fourth, the calculation method of the rate of return
Output is often used to calculate the true and accurate cost price of homemade cooked food, vegetables, fruits, aquatic products and refined meat.
Yield = total weight of finished products/total weight of raw materials (A+B+C…)* 100%.
For example, 8 kg of broccoli, 1 kg of salt, 0.5 kg of sesame oil, 0.2 kg of spicy oil and 0.3 kg of garlic are mixed together to make kimchi and sold for 6 kg.
Therefore, the yield is 6/(8+1+0.5+1.2+0.3) *100% = 60%.
Calculation method of verb (verb abbreviation) appreciation rate and impairment rate
Gross profit margin (actual) = appreciation rate-appreciation rate
Note: the value-added rate is the initial gross profit margin; The ratio below this value is the sales loss rate.
Value-added rate = total selling price after setting gross profit/reduction100%.
Value reduction rate = price reduction+reported loss amount/total selling price after reduction100%