The purchase cost corresponds to the total amount that the buyer has to pay: the amount of the line, all the costs and invoicing elements (valued or not), as well as the non-deductible taxes.
It cannot be modified and is displayed only if the transaction authorizes it. It is expressed in the currency of the company.
Notes:
For inter-site orders, the purchase cost calculation does not include the amount of lines, nor deductible taxes or invoicing items. This amount is never calculated during the entry process but only when saving the order.Its calculation mode varies according to the method used to evaluate the landed costs:
- Global method where a Landed cost coefficient is applied and/or a method where a Fixed cost per unit is applied:
Total of the line net price (line amount -tax) * Landed cost coefficient
+ total of the line fixed cost (fixed cost per unit * quantity in PUR)
+ total of the line invoicing elements
+ total of the line non-deductible taxes
Note: the non-deductible tax amount is displayed in the window entitled "Line cost", which can be accessed via a right-click on the line.
Example for the calculation of the Purchase cost of the line (without invoicing elements):
- Hypothesis: the company currency and the document currency are identical (€).
- Net price: €10/box
- Landed cost coefficient: *1.3
- Fixed cost per unit: €20
- 1 box = 15 STK
- Non-deductible tax: 16.9 %
--> For an order of 1 box:
Purchase cost = (10 * 1.3 ) + 20 + (10 * 16.9 %) = €34.69
The purchase cost per unit is the following: €34.69 / 15 STK = €2.31
--> For an order of 5 boxes:
Purchase cost = [(10 * 5) * 1.3 ] + (20 * 5) + (50 * 16.9 %) = €173,45
The purchase cost per unit is the following: €173.45 / 75 STK = €3.31
Example for the calculation of the Purchase cost of the line (with invoicing elements):
- Hypothesis: the company currency and the document currency are identical (€).
- Net price: €10/box
- Landed cost coefficient: *1.3
- Fixed cost per unit: €20
- 1 box = 15 STK
- Valued invoicing element (transportation): €10
- Non-valued invoicing element (unloading): €7
- Non-deductible tax: 16.9 %
--> For an order of 5 boxes:
Purchase cost = [(10 * 5) * 1.3 ] + (20 * 5) + (50 * 16.9 %) + 10 +7 = €190.45
The purchase cost per unit is the following: €190.45 / 75 USD = €2.539
- Method in which a set of costs detailed in a Cost structure is taken into account:
Total of the line net price (line amount -tax)
+ total of the line product costs (originating from the cost structure)
+ total of the line invoicing elements
+ total of the line non-deductible taxes.
Example for the calculation of the Purchase cost of the line:
- Hypothesis:
- the company currency and the document currency are identical (€)
- Incoterm Ex-Works (all the costs are paid by the buyer)
- Net price: €10/box
- Valued product costs: 20 % of the net price
- Non-valued product costs (calculation mode: unit price per box): €20 per box
- 1 box = 15 STK
- Valued invoicing element (transportation): €10
- Non-valued invoicing element (unloading): €7
- Non-deductible tax: 16.9 %
--> For an order of 5 boxes:
Line amount -tax: 5 boxes * €10 = €50
+ Costs of the cost structure: (€50 * 20%) + (€20 * 5) = €110
+ Total of the line invoicing elements: 10 + 7 = €17
+ Total of the line non-deductible taxes: 50 * 16.9 % = €8,45
Purchase cost = 50 + 110 + 17 + 8.45 = €185,45
The purchase cost per unit is the following: €185.45 / 75 STK = €2.472