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Como hacer un mejor calculo de comisiones

Como hacer un mejor calculo de comisiones

Una comisión es un honorario que una empresa paga a un vendedor a cambio de sus servicios, ya sea facilitando o completando una venta. El cálculo de una comisión de ventas depende de la estructura del contrato de comisión subyacente. Los siguientes factores se aplican típicamente al cálculo:

  • Rate de Comisión. Este es el porcentaje o el pago fijo asociado con una cierta cantidad de venta, Por ejemplo, una comisión podría ser el 6% de las ventas, o $ 30 por cada venta.
  • Bases de Comisión. Normalmente, la comisión se basa en el importe total de una venta, pero puede basarse en otros factores, como el margen bruto de un producto o incluso su beneficio neto. La administración puede utilizar una comisión basada en ganancias cuando existen diferencias sustanciales entre la rentabilidad de diferentes productos, y quiere incentivar al personal de ventas para vender los artículos más rentables. La base también puede basarse en el efectivo recibido de una venta, y no en la venta inicial; esto se utiliza más comúnmente cuando una empresa quiere involucrar al personal de ventas en la recaudación de cuentas por cobrar vencidas. Otra variación es ofrecer una tasa de comisión especial sobre el inventario que la administración desea eliminar de las existencias, normalmente antes de que el inventario se vuelva obsoleto.
  • Anulaciones. Puede aplicarse una tasa de comisión diferente si se alcanza un determinado objetivo. Por ejemplo, la tasa de comisión puede ser del 2% de las ventas, pero retroactivamente cambia al 4% si el vendedor logra un cierto objetivo trimestral de ventas.
  • Comisiones Dividida. Si más de un vendedor está involucrado en una venta, entonces la comisión se divide entre ellos. También es posible que el gerente de una región de ventas ganará una parte de las comisiones de los vendedores que trabajan en esa región.
  • Retraso de pago. Las comisiones generalmente se pagan sobre la base de las ventas del mes anterior. Puede ser difícil acumular información para un cálculo de comisión, de ahí el retraso en la realización de pagos.

Por ejemplo, el plan de comisión del Sr. Nava es ganar el 4% de todas las ventas, menos cualquier mercancía devuelta. Si alcanza las ventas de $60,000 Pesos al final del trimestre, la comisión retroactivamente cambia al 5%. En el primer trimestre, tiene $ 61.500 de ventas, menos $ 500 de mercancías devueltas. Así, el cálculo de su comisión para todo el trimestre es:

$ 61,000 Ventas netas x 5% Comisión = $ 3,050

Si las comisiones no deben pagarse al final del período de reporte, entonces el monto del gasto de comisión se incluye en un asiento de diario revertido, junto con el monto estimado del impuesto sobre la nómina. Este enfoque sólo se utiliza bajo la base de acumulación de la contabilidad, y se asegura de que el gasto se registra en el mismo período que la transacción de ventas que provocó la comisión.

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