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เลขที่…………
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แบบฝกหัด ชุดที่ 3.2
MK.3307 Price Management

ขอ 1. บมจ. AAA จำกัด ผูผลิตและจำหนายผลิตภัณฑโยเกิรต ตรา “ดีจัง” มีตนทุนผลิตโหลละ 70 บาท ในฐานะผูผลิต
ขายตอใหกลุมผูคาสงตั้งราคาขายบวกกำไร 25% ของตนทุน/โหล โดยผูคาสงนำไปขายตอใหกับผูคาปลีก โดยผูคาสง
ตั้งราคาขายขาดทุน 25% ของราคาขาย/โหล และผูคาปลีกตั้งราคาขายบวกกำไร 30% ของราคาขาย/โหล จง
คำนวณหาราคาขายผลิตภัณฑโยเกิรต ตรา “ดีจัง” ของผูผลิต ผูคาสง และผูคาปลีก ตามลำดับ
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ขอ 2. บริษัท SCC-Paper ผลิตกระดาษ 70 แกรม ตนทุนคงที่ 30,000 บาท ถาปริมาณขายที่คาดไว เทากับ 1,500 รีม
ตนทุนคงที่ 20 บาท ตนทุนผันแปรตอหนวย 40 บาท ถาบริษัทตองการกำไร 25% ของตนทุนรวม บริษัทควรกำหนดราคา
ขายเทาไหร

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ขอ 3. บริษัท Clean-Tissue ผลิตกระดาษเช็ดหนาขาว ตนทุนกลองละ 20 บาท ตองการกำไร 20% ของราคาขาย บริษัท
กำหนดราคาขายกระดาษกลองละเทาไหร แสดงวิธิการคำนวณมาโดยละเอียด
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ขอ 4. บริษัท APP จำกัด เปดตัวกระอี้นวดไฟฟา ขนาดเล็ก จำหนายตาม Shop ราคาเครื่องละ 36,000 บาท บริษัทมี
กำไรเฉลี่ยเครื่องละ 4,000 บาท ถามวา บริษัท APP จำกัด ไดกำไรคิดเปนกี่เปอรเซ็นตของตนทุน
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ขอ 5. ราน แสงตะวัน นำเขาเซรั่มบำรุงผม มาจำหนายในราคาขวดละ 2,400 บาท โดยมีตนทุนซื้อมาขวดละ 1.800 บาท
ถามวา ราน แสงตะวัน คิดกำไรเปนกี่เปอรเซ็นตของราคาขาย
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