two years ago, Starbucks in the Chinese press "fire" a. Whether it is to be the first financial daily "exposure", or by the people’s daily criticism, later CCTV on the market investigation, the core is roughly: only a few cups of coffee beans and, what do you sell a few, profiteering! Americans than Chinese money, what do you sell Chinese in the United States is more expensive than? Profits and discrimination of
CCTV reporter was angry, what a cup of Starbucks coffee costs less than $4 to sell 27 yuan. In his view, Starbucks’s cost includes only the material cost of coffee beans.
logically, Starbucks should not cut prices to attract more customers, but in fact the price is difficult to achieve, because the cost of operating a Starbucks store in China is very high.
from finance perspective, a cup of coffee is the cost of its manufacturing costs, including direct materials, direct labor and manufacturing costs, such as rent, logistics warehousing, advertising and water and electricity and other expenses, not only
According to Starbucks
in the Asia Pacific region Chinese / operating margin by 32%, operating margin (= sales – cost) / sales revenue × 100%; calculate the operating costs, a cup of Starbucks coffee financial sense is about 18.36 yuan, a cup of coffee the operating profit will be 8 dollars and 6 cents 4, in the eyes of the people, operating costs 18.36 yuan plus the expenses for the period, this cup of coffee is the cost of this calculation, net profit is 2, 3 dollars, this is actually not profiteering.
CCTV reporter is similar to these, some do 3, 4 years, the electricity supplier also do not understand the cost which contains several items. Ma Guoliang told reporters: in today, if you in the Tmall shop operations, 20 yuan ex factory price of the product, the price of 3 times the price of $60 sold, the result can only be a loss."
In fact the
cost is more than the product itself, but the inevitable product sales in the process of cost, the most basic, the "cost" consists of 6 items:
1, product costs (such as $20);
2, the packaging cost (packaging, packaging, logo, customer service card, packaging supplies, such as 5 yuan);
3, logistics costs (warehousing, courier, such as $12),
4, Tmall Koudian (average deduction 4%, 60 yuan sales price is 2.4 yuan);
5, tax (even if it is an average of 8%, do not mention the shop does not pay taxes, and Tmall shops corresponding corporate bank accounts, not a private bank card, all transactions a penny of tax can not be lost, that is $4.8);
6, shooting and production costs (FMCG is particularly high, but also to shoot the model to a single product S>