commercial-calculations-bac-pro-commerce

commercial calculations bac pro commerce | 9 Exercises

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Application: Local Delights Fine Grocery Store

States :

The delicatessen Les Délices du Terroir wants to analyze the commercial margins of some of its products. Among them, a batch of artisanal jams is sold at a sales price excluding tax (PV HT) of €8 per unit, while the purchase price excluding tax (PA HT) is €5 per unit. The grocery store sells an average of 300 batches per month. It also wants to determine the overall turnover it makes annually on these jams.

Work to do :

  1. Calculate the unit margin made on each batch of jams.
  2. Determine the margin rate on jams.
  3. Find the markup rate of jams.
  4. Calculate the overall monthly margin made with jam sales.
  5. Calculate the annual turnover achieved by Les Délices du Terroir on these jams.

Proposed correction:

  1. The unit margin is obtained by the formula: Unit margin = PV HT – PA HT.
    So, Unit Margin = €8 – €5 = €3.
    Each batch of jams generates a margin of €3.

  2. The margin rate is calculated as follows: Margin rate = ((PV HT – PA HT) ÷ PA HT) x 100.
    Applying the values, Margin rate = ((€8 – €5) ÷ €5) x 100 = 60%.
    The margin rate on these jams is 60%.

  3. The markup rate is determined by: Markup rate = ((PV HT – PA HT) ÷ PV HT) x 100.

Markup rate = ((€8 – €5) ÷ €8) x 100 = 37,5%.
The markup rate on jams is 37,5%.

  1. The monthly overall margin is calculated with: Overall margin = Unit margin x monthly quantity sold.
    So, Monthly overall margin = €3 x 300 = €900.
    Monthly jam sales offer an overall margin of €900.

  2. The annual turnover is: Annual turnover = PV excluding tax x annual quantity sold.
    Annual quantity sold = 300 x 12 = 3600.
    So, annual turnover = €8 x 3600 = €28.
    The grocery store generates an annual turnover of €28 from its jams.

Formulas Used:

Title Formulas
Unit margin PV HT – PA HT
Margin rate ((PV HT – PA HT) ÷ PA HT) x 100
Brand taxes ((PV HT – PA HT) ÷ PV HT) x 100
Overall margin Unit margin x quantity sold
Annual sales PV HT x annual quantity sold

Application: Chic & Choc Clothing

States :

The company Vêtements Chic & Choc specializes in selling high-end clothing. They have a coat model for which the purchase price excluding tax is €120 and the sale price excluding tax is €240. They sell approximately 150 coats per month. Management wants to evaluate their sales performance and the contribution of this model to the company's overall turnover.

Work to do :

  1. Calculate the unit margin made on each coat sold.
  2. Determine the margin rate for this coat model.
  3. Find the markdown rate for this coat.
  4. Evaluate the overall monthly margin that this coat model brings to the company.
  5. Calculate the monthly revenue generated by this coat model.

Proposed correction:

  1. Unit margin = PV excluding tax – PA excluding tax
    Unit margin = €240 – €120 = €120.
    Each coat generates a unit margin of €120.

  2. Margin rate = ((PV HT – PA HT) ÷ PA HT) x 100.
    Substituting, Margin rate = ((€240 – €120) ÷ €120) x 100 = 100%.
    The markup for this coat is 100%.

  3. Mark rate = ((PV HT – PA HT) ÷ PV HT) x 100.

Markup rate = ((€240 – €120) ÷ €240) x 100 = 50%.
The markdown rate for this coat is 50%.

  1. Monthly overall margin = Unit margin x monthly quantity sold.
    So, Monthly overall margin = €120 x 150 = €18.
    The overall monthly margin generated by the sale of this coat is €18.

  2. Monthly turnover = PV excluding VAT x quantity sold.
    That is, monthly turnover = €240 x 150 = €36.
    This coat model generates a monthly turnover of €36.

Formulas Used:

Title Formulas
Unit margin PV HT – PA HT
Margin rate ((PV HT – PA HT) ÷ PA HT) x 100
Brand taxes ((PV HT – PA HT) ÷ PV HT) x 100
Overall margin Unit margin x quantity sold
Monthly turnover PV HT x quantity sold

Application: Gingerbread Bakery

States :

The Pain d'Épices bakery distributes individual pastries every morning. Each pastry is purchased by the bakery at a unit price excluding tax of €0,50 and sold at €1,20 excluding tax. The company sells an average of 2 units per week. Management wants to understand the weekly profitability of these pastries and their contribution to financial results.

Work to do :

  1. Calculate the unit margin on each pastry sold.
  2. Determine the margin rate for pastries.
  3. Calculate the markup rate for pastries.
  4. Evaluate the overall weekly margin generated by pastries.
  5. Determine the bakery's weekly turnover on these pastries.

Proposed correction:

  1. The unit margin is given by: Unit margin = PV HT – PA HT.
    Unit margin = €1,20 – €0,50 = €0,70.
    Each pastry sold generates a margin of €0,70.

  2. Margin rate = ((PV HT – PA HT) ÷ PA HT) x 100.
    Margin rate = ((€1,20 – €0,50) ÷ €0,50) x 100 = 140%.
    The margin rate on these pastries is 140%.

  3. Mark rate = ((PV HT – PA HT) ÷ PV HT) x 100.

Markup rate = ((€1,20 – €0,50) ÷ €1,20) x 100 = 58,33%.
The markup rate for pastries is 58,33%.

  1. Weekly overall margin = Unit margin x quantity sold per week.
    Total weekly margin = €0,70 x 2 = €500.
    The sale of these pastries generates a weekly margin of €1.

  2. Weekly turnover = PV excluding VAT x quantity sold per week.
    Weekly turnover = €1,20 x €2 = €500.
    The pastries generate a weekly turnover of €3.

Formulas Used:

Title Formulas
Unit margin PV HT – PA HT
Margin rate ((PV HT – PA HT) ÷ PA HT) x 100
Brand taxes ((PV HT – PA HT) ÷ PV HT) x 100
Overall margin Unit margin x quantity sold
Weekly turnover PV HT x quantity sold

Application: Elegance and Care Beauty Salon

States :

The beauty salon Élégance et Soin offers a range of facial care products. Among these products, the anti-aging serum is purchased at a price of €15 excluding VAT and sold at a price of €35 excluding VAT. They sell an average of 80 bottles per month. The salon wishes to carry out a commercial evaluation of this product.

Work to do :

  1. Calculate the unit margin made on each vial of serum.
  2. Determine the markup rate for the anti-aging serum.
  3. Find the brand rate for this serum.
  4. Evaluate the overall monthly margin provided by this product.
  5. Calculate the monthly turnover for the serum.

Proposed correction:

  1. Unit margin = PV HT – PA HT.
    Unit margin = €35 – €15 = €20.
    The salon generates a unit margin of €20 per serum sold.

  2. Margin rate = ((PV HT – PA HT) ÷ PA HT) x 100.
    Margin rate = ((€35 – €15) ÷ €15) x 100 = 133,33%.
    The margin rate for anti-aging serum is 133,33%.

  3. Mark rate = ((PV HT – PA HT) ÷ PV HT) x 100.

Markup rate = ((€35 – €15) ÷ €35) x 100 = 57,14%.
The mark rate for serum is 57,14%.

  1. Monthly overall margin = Unit margin x monthly quantity sold.
    Monthly overall margin = €20 x 80 = €1.
    Each month, the serum generates an overall margin of €1.

  2. Monthly turnover = PV excluding VAT x quantity sold.
    Monthly turnover = €35 x 80 = €2.
    The sale of anti-aging serums generates a monthly turnover of €2.

Formulas Used:

Title Formulas
Unit margin PV HT – PA HT
Margin rate ((PV HT – PA HT) ÷ PA HT) x 100
Brand taxes ((PV HT – PA HT) ÷ PV HT) x 100
Overall margin Unit margin x quantity sold
Monthly turnover PV HT x quantity sold

Application: The Pleasure of Reading Bookstore

States :

The bookstore Le Plaisir de Lire offers a best-selling book whose purchase price excluding tax is €10 and which is sold at €18 excluding tax. They sell 1 copies each month. The bookstore wants to analyze the profitability of this book and its contribution to the results of the year.

Work to do :

  1. Calculate the unit margin made on each book sold.
  2. Determine the margin rate for this book.
  3. Analyze the book's markup rate.
  4. Estimate the overall monthly margin brought in by book sales.
  5. Calculate the annual revenue generated by this book.

Proposed correction:

  1. Unit margin = PV HT – PA HT.
    Unit margin = €18 – €10 = €8.
    Each book sale generates a unit margin of €8.

  2. Margin rate = ((PV HT – PA HT) ÷ PA HT) x 100.
    Margin rate = ((€18 – €10) ÷ €10) x 100 = 80%.
    The margin rate on the sale of the book is 80%.

  3. Mark rate = ((PV HT – PA HT) ÷ PV HT) x 100.

Markup rate = ((€18 – €10) ÷ €18) x 100 = 44,44%.
The markup rate for the book is 44,44%.

  1. Monthly overall margin = Unit margin x monthly quantity sold.
    Monthly overall margin = €8 x €1 = €200.
    The overall monthly margin from book sales reached €9.

  2. Annual turnover = PV excluding VAT x annual quantity sold.
    Annual quantity sold = 1 x 200 = 12.
    Annual turnover = €18 x €14 = €400.
    The bookstore generates an annual turnover of €259 from this book.

Formulas Used:

Title Formulas
Unit margin PV HT – PA HT
Margin rate ((PV HT – PA HT) ÷ PA HT) x 100
Brand taxes ((PV HT – PA HT) ÷ PV HT) x 100
Overall margin Unit margin x quantity sold
Annual sales PV HT x annual quantity sold

Application: World Flavors Restaurant

States :

The Saveurs du Monde Restaurant offers a specialty dish purchased at €4,50 excluding VAT and sold at €12 excluding VAT. On average, they serve 400 per week. The team wants to evaluate the benefits this dish brings to their weekly turnover.

Work to do :

  1. Calculate the unit margin made per dish sold.
  2. Determine the margin rate for this dish.
  3. Analyze the markup rate for this dish.
  4. Evaluate the overall weekly margin generated by this specialty.
  5. Calculate the weekly revenue associated with this dish.

Proposed correction:

  1. Unit margin = PV HT – PA HT.
    Unit margin = €12 – €4,50 = €7,50.
    Each dish sold generates a margin of €7,50.

  2. Margin rate = ((PV HT – PA HT) ÷ PA HT) x 100.
    Margin rate = ((€12 – €4,50) ÷ €4,50) x 100 = 166,67%.
    The margin rate for this dish is 166,67%.

  3. Mark rate = ((PV HT – PA HT) ÷ PV HT) x 100.

Markup rate = ((€12 – €4,50) ÷ €12) x 100 = 62,5%.
The markup rate for this dish is 62,5%.

  1. Weekly overall margin = Unit margin x quantity served per week.
    Total weekly margin = €7,50 x 400 = €3.
    The specialty brings a global weekly margin of €3.

  2. Weekly turnover = PV excluding VAT x quantity served.
    Weekly turnover = €12 x 400 = €4.
    This special dish generates a weekly turnover of €4.

Formulas Used:

Title Formulas
Unit margin PV HT – PA HT
Margin rate ((PV HT – PA HT) ÷ PA HT) x 100
Brand taxes ((PV HT – PA HT) ÷ PV HT) x 100
Overall margin Unit margin x quantity served
Weekly turnover PV HT x quantity served

Application: Tech Store Innovations

States :

Tech Store Innovations sells the latest electronic gadgets. A portable speaker model is purchased at a unit price of €25 excluding VAT and sold at €55 excluding VAT. They sell about 500 units per quarter. The company wants to analyze the profitability of transactions related to this product.

Work to do :

  1. Calculate the unit margin achieved for each speaker sold.
  2. Determine the headroom ratio for these speakers.
  3. Rate the markup on this model.
  4. Calculate the overall quarterly margin generated by the sale of speakers.
  5. Calculate the quarterly revenue generated by the speaker.

Proposed correction:

  1. Unit margin = PV HT – PA HT.
    Unit margin = €55 – €25 = €30.
    Each speaker sold generates a margin of €30.

  2. Margin rate = ((PV HT – PA HT) ÷ PA HT) x 100.
    Margin rate = ((€55 – €25) ÷ €25) x 100 = 120%.
    The margin rate applied to this product is 120%.

  3. Mark rate = ((PV HT – PA HT) ÷ PV HT) x 100.

Markup rate = ((€55 – €25) ÷ €55) x 100 = 54,55%.
The speaker's mark rate is 54,55%.

  1. Quarterly overall margin = Unit margin x quantity sold per quarter.
    Quarterly overall margin = €30 x €500 = €15.
    Selling these speakers generates a quarterly margin of €15.

  2. Quarterly turnover = PV excluding VAT x quantity sold.
    Quarterly turnover = €55 x 500 = €27.
    Quarterly sales of loudspeakers generate a turnover of €27.

Formulas Used:

Title Formulas
Unit margin PV HT – PA HT
Margin rate ((PV HT – PA HT) ÷ PA HT) x 100
Brand taxes ((PV HT – PA HT) ÷ PV HT) x 100
Overall margin Unit margin x quantity sold
Quarterly turnover PV HT x quantity sold

Application: L'Éclat Précieux Jewelry

States :

The jewelry store L'Éclat Précieux sells a range of silver bracelets. A bracelet is purchased for €75 excluding VAT and resold for €150 excluding VAT. They sell about 60 each month. The management wants to evaluate the financial impact of these sales on their total activity.

Work to do :

  1. Calculate the unit margin on each bracelet.
  2. Determine the margin rate for these silver bracelets.
  3. Establish the brand rate of the bracelets.
  4. Estimate the overall monthly margin generated by the sale of bracelets.
  5. Calculate the monthly revenue associated with these bracelets.

Proposed correction:

  1. Unit margin = PV HT – PA HT.
    Unit margin = €150 – €75 = €75.
    Each bracelet generates a unit margin of €75.

  2. Margin rate = ((PV HT – PA HT) ÷ PA HT) x 100.
    Margin rate = ((€150 – €75) ÷ €75) x 100 = 100%.
    The margin rate for bracelets is 100%.

  3. Mark rate = ((PV HT – PA HT) ÷ PV HT) x 100.

Markup rate = ((€150 – €75) ÷ €150) x 100 = 50%.
The markup rate for these bracelets is 50%.

  1. Monthly overall margin = Unit margin x monthly quantity sold.
    Monthly overall margin = €75 x 60 = €4.
    The sale of bracelets generates a monthly overall margin of €4.

  2. Monthly turnover = PV excluding VAT x quantity sold.
    Monthly turnover = €150 x 60 = €9.
    Silver bracelets bring in a monthly turnover of €9.

Formulas Used:

Title Formulas
Unit margin PV HT – PA HT
Margin rate ((PV HT – PA HT) ÷ PA HT) x 100
Brand taxes ((PV HT – PA HT) ÷ PV HT) x 100
Overall margin Unit margin x quantity sold
Monthly turnover PV HT x quantity sold

Application: Pharmacy Health Plus

States :

Pharmacie Santé Plus sells a vitamin supplement at a purchase price of €12 excluding VAT and puts it on sale at €24 excluding VAT. They sell an average of 300 units per month. The management team wants to understand the performance of this product in the context of their annual activity.

Work to do :

  1. Calculate the unit margin made on each vitamin supplement sold.
  2. Determine the markup rate for this vitamin supplement.
  3. Calculate the markup rate for this product.
  4. Estimate the overall monthly margin obtained from the sale of this supplement.
  5. Calculate the annual turnover associated with this vitamin supplement.

Proposed correction:

  1. Unit margin = PV HT – PA HT.
    Unit margin = €24 – €12 = €12.
    Each unit sold of supplement generates a margin of €12.

  2. Margin rate = ((PV HT – PA HT) ÷ PA HT) x 100.
    Margin rate = ((€24 – €12) ÷ €12) x 100 = 100%.
    The markup for the vitamin supplement is 100%.

  3. Mark rate = ((PV HT – PA HT) ÷ PV HT) x 100.

Markup rate = ((€24 – €12) ÷ €24) x 100 = 50%.
The markup rate for this product is 50%.

  1. Monthly overall margin = Unit margin x monthly quantity sold.
    Monthly overall margin = €12 x 300 = €3.
    The sale of this supplement generates a monthly margin of €3.

  2. Annual turnover = PV excluding VAT x annual quantity sold.
    Annual quantity sold = 300 x 12 = 3.
    Annual turnover = €24 x €3 = €600.
    The pharmacy achieves an annual turnover of €86 with this supplement.

Formulas Used:

Title Formulas
Unit margin PV HT – PA HT
Margin rate ((PV HT – PA HT) ÷ PA HT) x 100
Brand taxes ((PV HT – PA HT) ÷ PV HT) x 100
Overall margin Unit margin x quantity sold
Annual sales PV HT x annual quantity sold

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