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目前,由于多种原因,商业企业经常会出现部分商品滞销、积压现象。为了减少损失,企业往往要对这些商品采取降价销售的措施。但是,怎样才能使新的价格既为市场所承认,又使企业的损失能减少到最低的程度呢?为此,特提出—个测算方法,以供参考。滞销、积压商品在企业内一般要承担以下三项损失,一是积压期间所支付的银行利息;二是积压期间所支付的保管费;三是积压期间应承担的盈利额。所以积压商品降价损失应小于或等于上述三项损失之和。根据这一原则,确定新售价。其计算公式是:
At present, due to various reasons, commercial enterprises often suffer from the phenomenon of unsalable sales and backlog of some products. In order to reduce losses, companies often have to take measures to reduce the price of these goods. However, how can we make the new price not only recognized by the market, but also reduce the loss of the enterprise to the minimum? To this end, we propose a measurement method for reference. The unsalable goods and overstocked goods generally bear the following three losses in the enterprise: one is the bank interest paid during the backlog period; the other is the storage fee paid during the backlog period; and the third is the amount of profit that should be incurred during the backlog. Therefore, the price reduction of backlog goods should be less than or equal to the sum of the above three losses. According to this principle, determine the new selling price. The formula is: