最新公司促销活动策划(4篇)
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公司促销活动策划篇一
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公司促销活动策划篇二
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公司促销活动策划篇三
一、活动
每年五月的第二个星期天,这是传统的“母亲节”。这个节日是为为母亲设计的,是一个温暖的节日。超市,家庭主妇经常光顾的,我们可以在这一天经营“亲情”,并做一些有助于超市形象的公关促销活动。
二、活动时间:5月8日至5月10日
三、活动主题:超市康乃馨节,或温暖母亲节
四、推广内容:
活动1:母亲节特价商品
食物:蛋糕、巧克力、牛奶、生鲜等等;
日用品:纸制品、卫生巾等;
化妆品:洁面乳、营养霜等。
活动2:凡在超市购物单张收银小票满100元者,凭购物小票送康乃馨一扎。
成本计算:母亲节康乃馨(10支)的成本约为5元人民币,相当于让利5%。如果数量减少到5枝一扎,估计费用约为2.5元。
活动3:真心真语祝妈妈
内容:在“母亲节”之际,您最想对母亲说些什么?从5月8日到5月10日,您可将最想对妈妈说的话填在超市的“留言本”上。由超市把这些话在超市的显眼处张贴公布。
五、注意事项:
1.在上述第二项活动中,为了防止作弊,礼品必须在购物小票后标明。
2.在活动三中,您需要准备一份高档的留言簿,将其放在超市门口,方便顾客在购物后留言;留言簿上的精彩内容由计算机处理,并张贴在一个显眼的位置供客户欣赏,内容包括消息人的姓名和受祝福的人的姓名。
公司促销活动策划篇四
根据这一方案,企业销售100元商品,收取80元,只需在销售票据上注明折扣额,销售收入可按折扣后的金额计算,假设商品增值税率为17%,企业所得税税率为33%,则:
应纳增值税=(801.17)17%-(601.17)17%=2.90(元)
销售毛利润=801.17-601.17=17.09(元)
应纳企业所得税=17.0933%=5.64(元)
税后净收益=17.09-5.64=11.45(元)
按此方案企业销售100元商品,收取100元,但赠送折扣券20元,如果规定折扣券占销售商品总价值不高于40%(该商场销售毛利率为40%,规定折扣券占商品总价40%以下,可避免收取款项低于商品进价),则顾客相当于获得了下次购物的折扣期权,商场本笔业务应纳税及相关获利情况为:
应纳增值税=(1001.17)17%-(601.17)17%=5.81(元)
销售毛利润=1001.17-601.17=34.19(元)
纳企业所得税=34.1933%=11.28(元)
税后净收益=34.19-11.28=22.91(元)
但当顾客下次使用折扣券时,商场就会出现按方案一计算的纳税及获利情况,因此与方案一相比,方案二仅比方案一多了流入资金增量部分的时间价值,也可以说是延期折扣。
这一方案下,企业的赠送礼品行为应看作销售行为,要计算销项税额。同时,由于属非公益性捐赠,赠送的礼品成本不允许税前列支(假设礼品的进销差价率同商场其他商品),则:
应纳增值税=(1001.17)17%-(601.17)17%+(201.17)17%-(121.17)17%=6.97(元)
销售毛利润=1001.17-601.17-(121.17+201.1717%)=21.02(元)
应纳企业所得税=〔21.02+(121.17+201.1717%)〕33%=11.28(元)
税后净收益=21.02-11.28=9.74(元)
商场返还现金行为也属于商业折扣,与方案一相比,只是定率折扣与定额折扣的区别,商场应纳税及获利情况与方案一相同。
商场为购物满100元的商品实行加量不加价的优惠,商场收取的销售收入没有变化,但由于实行捆绑式销售,避免了无偿赠送,因而加量部分成本可以正常列支,则:
应纳增值税=(1001.17)17%-(601.17)17%-(121.17)17%=4.07(元)
销售毛利润=1001.17-601.17-121.17=23.93(元)
应纳企业所得税=23.9333%=7.90(元)
税后净收益=23.93-7.90=16.03(元)
在以上方案中,方案一与方案五相比,即再把20元的商品按正常销售试作,相关计算如下:
应纳增值税=(201.17)17%-(121.17)17%=1.16(元)
销售毛利润=201.17-121.17=6.84(元)
应纳企业所得税=6.8433%=2.26(元)
税后净收益=6.84-2.26=4.58(元)
按上面的计算方法,方案一最终可获税后净利为(11.45+4.58)=16.03(元),与方案五大致相等。若仍做折扣销售,则税后净收益还是有一定差距,方案五优于方案一,而且方案一的再销售能否及时实现具有不确定性,因此还得考虑存货占用资金的时间价值。
所以,商场满就送的最佳方案为满就送加量加量不加价的方式,其次为赠送折扣券的促销方式,再次为打折酬宾和返还现金的方式,而赠送礼品方案则不可取。