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  1. Spend 100 get 50: This is equivalent to spending 100 yuan cash to buy 150 yuan worth of goods, i.e., 100/150 = 6.7折 (discount).

If the original deduction rate is 25%, the original profit is 25 yuan, and the supplier settlement amount is 75 yuan.

After participating in the activity, the supplier settlement is calculated based on the sales amount including coupons. Assuming the deduction rate remains 25%, the supplier can settle 150*(1-25%) = 112.5 yuan. However, of this 150 yuan sales, 50 yuan is in coupons and only 100 yuan is cash, so the mall would lose 12.5 yuan. Therefore, the deduction rate must be increased.

To ensure the mall gets 25 yuan from 100 yuan cash, and the supplier gets 75 yuan, we reverse calculate: 75/150 = 0.5, so the mall's deduction rate must be 50% to ensure that after deducting the 50 yuan coupon, the mall still earns 25 yuan cash. If the supplier's purchase price is 5折 (50% of retail), they make no profit. Without the discount, on 150 yuan sales, the supplier would earn 150*(1-25%) - 150*50% = 37.5 yuan.

  1. Two scenarios: "only give, not receive" and "only receive, not give"

Example 1: Mall runs a "spend 100 get 50" activity with a loss rate of 33%. In a more lenient or less strong position:

  • For participating counter A, the mall's deduction rate is 45%.
  • For counter B that only receives (does not give), because the brand is strong, the mall only increases the original 20% deduction by 5%, i.e., 25%.

A customer buys 100 yuan goods at counter A and gets a 50 yuan cash coupon, all used at counter B. In this transaction, the mall's gross profit = 10045% - 50(1-25%) = 7.5 yuan. Mall's gross margin = 7.5/150 = 5%.

Example 2: For counter C that only gives (does not receive), the mall symbolically increases the 25% deduction rate by 2%, i.e., 27%.

A customer buys 100 yuan goods at counter C and gets a 50 yuan cash coupon, all used at counter A. In this transaction, the mall's gross profit = 10027% - 50(1-45%) = -0.5 yuan. Mall's gross margin = -0.5/150 = -0.3% (Haha! Loss).

A customer buys 100 yuan goods at counter C and gets a 50 yuan cash coupon, all used at counter B. In this transaction, the mall's gross profit = 10027% - 50(1-25%) = -10.5 yuan. Mall's gross margin = -10.5/150 = -7%.

Calculation method for mall deduction points and payment collection during full reduction/full gift activities

Mall deduction point calculation refers to the distribution of interests between the goods supplier and the mall. Many people, including factory staff and mall planning staff, sometimes don't fully understand it. Simply put, the so-called mall deduction points are just mathematical addition, subtraction, multiplication, and division. If you deal with malls, understanding this is basic work knowledge. So, let's start with professional terms.

Professional terms

Deduction point (扣点): This is the mall's business commission, divided into two parts: one is the basic deduction point, which is listed in the contract when signing, e.g., 25% deduction, 2% management fee, 1% sanitation fee, totaling 28%. In normal sales, for every 100 yuan you sell, you pay the mall 28 yuan. The formula is: 100*(25% + 2% + 1%) = 28. The other is the deduction point for temporary large-scale activities. For example, during major holidays, malls hold promotions like buy-reduce, buy-gift, buy-send, etc. The deduction points for such activities are usually negotiated temporarily. Or the factory can apply to the mall for a lower deduction point under special circumstances. For example, for group purchase work clothes, which should be sold at regular price, but to favor group customers, they are sold at a discount lower than the normal price. In such cases, the factory can apply for a reduced deduction point.

Payment collection rate (回款率): This means the ratio of the final payment returned to the factory after deducting the mall's commission from sales.

Formula: [Sales - (Sales * Mall deduction point)] / Sales = Payment collection rate.

For example: A mall, to celebrate Women's Day on March 8th, holds a "spend 400 reduce 100" event with a payment collection rate of 70%, and the reduction part is borne by the mall.

Customer benefit: Spending 300 yuan to buy goods worth 400 yuan is equivalent to a 7.5折 discount. Factory's payment collection: (400-100)*70% = 210 yuan. Converted to discount on original price: 210/400 = 5.25折. Mall's commission: (400-100)*30% = 90 yuan.

Promotion terms

Full reduction (满减): Refers to the amount that can be reduced when the purchase reaches the amount specified in the activity. This method is more beneficial to customers than full gift.

Full gift (满赠): Refers to receiving the promised gift when the purchase reaches the specified amount, which could be a voucher or a gift.

Points (积分): Points are usually accumulated on VIP cards based on consumption amount, and can be exchanged for gifts or cash at a specified time. There are usually factory VIP points (the specific rules are set by the factory, e.g., 1 point per yuan spent, 1000 points for a scarf, etc.) and mall points, with standards set by the mall.

For example, if the mall runs an activity "spend 300 store 200", the mall's basic deduction point is 20%, and the total amount is 300 yuan. What is the mall's deduction point in yuan? How much does the counter earn? (Assuming the mall does not bear any costs) Customer benefit: Spending 300 yuan to buy 500 yuan worth of goods is equivalent to a 6折 discount. Factory's payment collection: 30020% = 240 yuan, converted to discount on goods: 240/500 = 4.8折. Mall's commission: 30020% = 60 yuan, so the mall's deduction point is 60 yuan.


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