Among them:
The purchase value of export commodities is the quantity of export commodities multiplied by its purchase unit price. The purchase price of industrial products is the ex-factory price of products handed over to import and export companies; The purchase price of agricultural and sideline products consists of the purchase price, the handling fee of the acquisition unit, the profit of the acquisition unit and other expenses.
Domestic freight refers to all transportation costs from the place where export commodities are purchased to the wharf, airport or station where export goods are shipped.
Processing and sorting fees refer to all expenses incurred in the selection, processing and sorting of export commodities.
Packaging fee refers to the expenses incurred in packaging export commodities.
Management fee refers to the management fee incurred in the process of managing export commodities. Such as salary and office expenses.
Miscellaneous expenses refer to expenses incurred in addition to the above expenses.
Commodity loss refers to the loss of commodities during transportation and storage. The loss of commodities should be amortized into the export cost of export commodities.
Tax refers to the relevant taxes paid to the tax authorities in accordance with state regulations.
Extended data:
The cost accounting of export commodities mainly has two economic benefit indicators:
1, foreign exchange cost of export commodities
(exchange rate)
This indicator reflects the RMB cost of each dollar of net foreign exchange income of export commodities. The lower the exchange cost, the better the economic benefit of export. The calculation formula is:
Export exchange cost = total export cost (RMB)/net export foreign exchange income (USD)
The total export cost here includes procurement (or production) cost, domestic expenses (storage and transportation, management, expected profit, etc. , usually expressed in the expense quota rate) and taxes. Net export foreign exchange income refers to the net offshore foreign exchange income after deducting freight and insurance premiums.
For example, if the domestic purchase price of a commodity is RMB 7270, the processing fee is 900 yuan, the circulation fee is RMB 70O, and the net foreign exchange income from export sales is USD 1 1O0, then:
Total export cost = 727O 19O0+7O0+30 =8900 yuan (RMB); exchange cost =89O0 yuan RMB/1o0 USD =8 yuan RMB/USD.
2. Profit and loss rate of export commodities
This indicator indicates the percentage of profit and loss of export commodities in the total export cost, with a positive value being surplus and a negative value being loss.
Profit and loss rate of export commodities = (RMB net export income-total export cost)/total export cost X 100%, where: RMB net export income =FOB net export foreign exchange income x bank foreign exchange purchase price.
The relationship between profit and loss rate and exchange cost is: profit and loss rate of export commodities =[ 1- export exchange cost/bank foreign exchange purchase price ]X 100%.
It can be seen that the exchange cost is higher than the bank purchase price, and the profit and loss rate is negative. Only when the exchange cost is lower than the bank's foreign exchange purchase price can the export be profitable.
Baidu Encyclopedia-Export Commodity Cost