Sales return

Option Investment Sale Return Rate of return... 

Net sales represents the dollar amount of annual sales less sales tax and any sales returns and allowances. 

Germany. The German government has attempted a comprehensive approach to cover all types of batteries. An obligation is placed on the consumer to return spent batteries to the retailer or scrap merchant. A levy of 10 is placed on all batteries purchased without the return of a similar spent battery, and there is an obligation on retailers to accept all batteries returned by consumers. The retailer/ merchant is also required to report annual statistics on the sales/returns balance to the authorities. 

California Department of Conservation, Calendar Year 2004 Biannual Report of Beverage Container Sales, Returns, Redemption Recycling Rates, May 10, 2005. 

Net sales denotes actual sales in dollars after deducting any returns or allowances made. Sales return is the money returned when customers bring the garments back due to... 

This behavior of the coarse grain crystallizers is undesirable because the sales returns for the coarse crystallized masses often exceed by a multiple the yields for finally crystallized masses at the fines end of such a cyclical fluctuation. Through... 

Many suppliers and merchants sell goods and services on account, and there is an expectation that these companies will receive payment from those who owe them cash. Realistically though, companies that extend credit or financing terms for payment do expect that there will be instances when payment will become uncollectable. The asset account on the balance sheet, accounts receivable, is adjusted to show what is owed less any payments that the company thinks it will not collect or any sales returns before cash being collected from the customer. 

Net credit sales are revenues from credit sales less sales returns and sales allowances. If a company ships goods of poor quality or that do not meet the customers specifications, it typically has two choices to immediately rectify the situation. It can allow the customer to return the products, in which case all revenue from this sale is lost. Another option is to provide a reduction in the price charged to the customer, thus salvaging a portion of the revenue the company expected to collect from the sale. 

Ca.pita.1 Investment ndReturns. Capital needs for commodity chemicals are usuaHy very high, hundreds of millions of doHars being needed for many petrochemical plants of economic size. Return on investment (ROI) and return on sales (ROS) vary widely. Capital needs of specialty products are usuaHy quite low, often about 50 to 600 per doHar of sales. ROI and ROS vary widely but are usuaHy higher than those for commodities. 

Quahty-related expenses for quahty plant laboratories and corporate staff associated with control and improvement activities mn about 1—3% of sales (58). Thus, the control and improvement efforts represent the potential for a 10 1 return on investment. 

Fnd-of-Tife Items. The end-of-life items are working capital return, sale of land, and salvage. If there is a capital gain on land sale or salvage, above the remaining tax-basis asset value, then this gain is treated as taxable ordinary income ia the United States historically, capital gains were taxed separately at a... 

Fig. 4. Effect of NPV on profitabihty where investment and lifetime are the same for all Ventures (see Table 4). (a) Sale revenues for Ventures B and C have been selected so that at a discount rate of 10% per year Ventures A, B, and C each have the same NPV and NRR. IRR values are as given and do not relate to NPV, NRR, or total return rate (TRR). The diagram indicates that at discount rates less than 10%, Venture C has the largest NRR, but the IRR indicates Venture B is the choice for all discount rates, (b) Sale revenues for Ventures D and E have been selected so that Ventures A, D, and E each have a different NPV at a discount rate of 10% per year, but all three have the same IRR. The diagram indicates that at the selected discount rate of 10%, the...

FIG. 9-1 Relationship between annual costs, annual profits, and cash flows for a project. A d — annual depreciation allowance Acf — annual net cash flow after tax Ac/ = annual cash income Age = annual general expense Aqp = annual gross profit A/r = annual tax A e = annual manufacturing cost Avc/ = annual net cash income Avvp = annual net profit after taxes A/ p = annual net profit As = annual sales Apc = annual total cost (DCFRR) = discoiinted-cash-flow rate of return (NPV) = net present value. 

Example 3 Sensitivity Analysis The following data describe a project. Revenue from annual sales and total annual expense over a 10-year period are given in the first three columns of Table 9-5. The fixed-capital investment Cfc is 1 million. Plant items have a zero salvage value. Working capital C c is 90,000, and the cost of land Ci is 10,000. There are no tax allowances other than depreciation i.e., is zero. The fractional tax rate t is 0.50. For this project, the net present value for a 10 percent discount factor and straight-line depreciation was shown to be 276,210 and the discoiinted-cash-flow rate of return to be 16.4 percent per year. 

The discounted-cash-flow rate of return (DCFRR) and net present value (NPV) are functions of the cumulative revenue from annual sales X AfE and the fixed-capital cost of the plant Cfc, among other factors. 

Purchase and Sale of Equities Stockholders usually reqmre an adequate return on their investment, and the quoted price of the stock reflec ts the consensus opinion of investors as to the current health of the company. Purchases or sales are normally made through stockbrokers. 

Row 2 in Table 9-24 is the profit margin (PM) of Eq. (9-127). In this case, the net profit referred to is the net annual profit after tax and depreciation Awp. The net sales is the revenue from annual sales As after deductions for returns, allowances, and discounts for gross sales. 

Once the economic analysis has been completed, the project should be analyzed for unexpected as well as expected impacts on the economics. This is usually done through a set of what if calculations that test the project s sensitivity to missed estimates and changing economic environment. As a minimum, the DCF rate of return should be calculated for 10% variations in capital, operating expenses, and sales volume and priee. 

The marketing information primarily identifies either problems or opportunities. Problems will relate to your existing products and services and should indicate why there has been a decline in sales or an increase in returns. In order to solve these problems a search for possible causes should be conducted and one valid method for doing this is to use the Cause and Effect Diagram. Opportunities will relate to future products and services and should indicate unsatisfied wants. There are three ways of collecting such data by observation, survey, and experiment. 

To compute taxable income, a taxpayer is permitted to subtract from revenues those expenses that are ncccssai y to create current sales. Expenses related to futnre sales are required to be capitalized and recovered over time. Distinctions between these two categories—current and suture sales—are sometimes hard to make, hi some cases the Tax Code permits energy producers to claim currently, or on an accelerated basis, expenditures that are related to future production and sales. This lowers income for current tax purposes, thereby increasing the after-tax return to investments in the energy sector compared to other investments. 

Return on capital Profit/Sales Sales/Net assets... 

SAQ 8.7 The product value at 100% capadty will now be (total cost of production + 7 to 15% ROD, ie 16.04 to 1654 + 1.12 to 2.48. So the minimum product value will be 17.16 per kg of L-phenylalanine and the maximum product value 19.02 per kg of L-phenylalanine. It is rattier difficult to say whether this fictitious process would survive or could compete. Actual data are absolutely necessary. On the other hand this exercise gives us a better understanding of process economics and can also be used to compare a fermentative process for the production of amino adds with, for example, a chemo-enzymatic process. Calculate the return on investment over a 15 year period for an amino add fermentation, based on the following data and assumptions. Production capadty = 500 tonnes per annum Selling price of product = 50 kg Cost price of product = 24.5 kg 1 Capital = 40 million Taxes = 50%. Assumptions Cost of dealer discount, distribution and freight = 20% total sales Startup costs = 10% of capital Working capital = 25% of net sales Administration plus R and D costs = 12.5% of net sales. 

The FDA are allowed 90 days to review a Traditional or Abbreviated 510(k) notification, and just 30 days for a Special 510(k). With the introduction of the Medical Device User Fee and Modernization Act of2002, provision was made for the participation of third-party organisations in the review process. This represents a partial adoption of the concept of Notified Bodies, which prevails in Europe. The FDA have accredited a number of commercial organisations to conduct primary 510(k) reviews of670 types of device. The FDA must then give a final determination within 30 days of receipt of the recommendation of a third-party reviewer. Because they are commercial, third-party reviewers will seek to offer faster review times in return for their review fee. If using a third-party reviewer, the FDA user fee does not apply. The outcome of a successful 510(k) notification is a letter from the FDA clearing the device for commercial sale. 

Output return on investment, cost recovery, sustainability, coverage, sales etc. care workers per fife year gained Admission of HIV/AIDS Speciahst... 

Before committing to an outlet, the farmer should be aware of the product lines and brands stocked by the retailer, the knowledge and efficiency of the sales staff, the presentation and product display, the clientele, the store s paying behaviour and integrity. In return, the farmer will need to accept that the store manager may attach specific conditions to items which are slow-moving, perishable or requiring considerable display space. 

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