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Der Einstandspreis für eine Sendung des Plüschspielzeugs "Gina O. Bergina" von 50 Stück beträgt \( 400,- \) Euro exkl. USt. Berücksichtigt wurden \( 25 \% \) Rabatt des Lieferanten und eine Transport kostenpauschale von 28 Euro inkl. USt. Wie hoch ist der Einkaufspreis für 1 Stück "Gina O. Bergina"?

Ask by Mccarthy Gross. in Austria
Feb 04,2025

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Der Einkaufspreis für 1 Stück "Gina O. Bergina" beträgt 8 Euro.

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Um den Einkaufspreis für ein Stück "Gina O. Bergina" zu berechnen, müssen wir zuerst den Einstandspreis für die gesamte Sendung in den Nettopreis ohne USt umrechnen. Der Einstandspreis beträgt \( 400,- \) Euro exkl. USt. Da wir 50 Stück haben, ist der Preis pro Stück \( 400 \, € / 50 = 8 \, € \) pro Stück. Jetzt fügen wir die Transportkosten hinzu, die 28 Euro inkl. USt betragen. Um den Nettopreis der Transportkosten zu erhalten, ziehen wir die USt ab (dabei nehmen wir einen USt-Satz von 19 % an): \( 28 \, € \) / 1,19 = etwa \( 23,53 \, € \) Nettotransportkosten. Die gesamten Kosten für die Sendung (400 € + 23,53 €) ergeben \( 423,53 \, € \). Der Preis pro Stück einschließlich Transportkosten ist dann \( 423,53 \, € / 50 = 8,47 \, € \) pro Stück. Daher beträgt der Einkaufspreis für ein Stück "Gina O. Bergina" etwa 8,47 Euro.

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