9 0 1 2 Short Name Name LV FIND Raoanas neties izmaksas Name Production/Factory Indirect Costs Production/Factory Direct Costs F.D Administative Direct Costs Administative Indirect Costs ADM.D ADM.ALL Raoanas ties izmaksas Administrcijas Ties izmaksas Administrcijas neties izmaksas You just took a position of junior financial analyst in the Media holding that consist of 3 semi-independent Business Units (each BU has own management, nevertheless it is same entitity). In order to get into the business, you received a task to calculate: a) Cost Price of the Newspapers b) Full Cost Price of Newspapers c) Price of Newspapers using cost-plus pricing method d) How would you use price descrimination in order to maximize your sales? e) Calculate indicators: -Gross Profit & Gross Profit Margin, % -Operating Profit & EBIT, % -Net Profit & Net Profit Margin, % For simplicity reasons we assume that interest rates are 0.01% from Turnover per year, Advertising & Promotions costs are fixed 100 000 eur per year per Business unit. Transportation costs are 0.023 EUR/Unit. We assume that company sell 1300k units of newspaper per year. 23 24 Units (a) 25 26 Price (b) Turnover/Net Sales Media Holding NewsPapers E-commerce TV 27 Factory Price 28 Factory costs (a) 29 30 Cost of Sales (a)+(b) 31 COS per unit 32 33 34 35 Physical distribution (b) Gross Profit (Net Sales-COS) Research and development Advertising&Promotion Selling, General & Administrative Expenses 36 Operating Profit CH 37 EBIT, % 38 Gross Profit Margin, % 39 Interest Expenses 40 Corporate Income Tax 41 Net Profit 42 Net Profit Margin, % 43 Full Cost Price 44 Factory Costs E-commerce TV 45 Direct costs