| 化妝品進口成本/零售價結構分析 (試擬) | |||||
| 項目 | X:促銷價 | Y:一般價 | 備考 | ||
| a | 售價別 | 佔比% | 60% | 100% | 標準零售價 |
| b | 銷售別 | 佔比% | 70% | 30% | 佔總銷售量 |
| c | 加權平均 | 42% | 30% | axb=c | |
| d | 通路商零售所得 | 72% | x+y=d | ||
| e | 零售通路商費用率 | 30% | |||
| f | N/K批價 | 42% | d-e=f | ||
| g | N/K毛利 (25%) | 10.5% | fx25%= | ||
| h | N/K進價 | 31.5% | |||
| I | H/C毛利(10%) | 3.2% | hx10%= | ||
| j | H/C進貨成本 | 28.4% | h-I=j | ||
| k | Landing Factor | 1.033 | 運費.保險. | ||
| l | FTYO FOB 價 | 27.4% | j/k= | ||
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