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Crosswell Manufacturing

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克罗斯威尔公司在巴西的产品销售

克罗斯威尔国际是一家美国的卫生用品生产商和分销商。一家名为医疗材料公司的巴西卫生用品分销商的总裁莱昂纳多-索萨找到了克罗斯威尔公司。索萨对分销克罗斯威尔公司的主要纸尿布产品—珍宝感兴趣,但前提是能够达成可接受的价格和支付条款安排。
一、向巴西出口
克罗斯威尔公司的出口业务经理杰奥夫-马修克斯将对出口成本和定价的估计整合在一起,完善了前期讨论结果,以备和索萨讨论之用。克罗斯威尔公司需要知道当顾客拿到产品时,整个供应链和价值链的所有成本和定价假设。马修克斯认为,在克罗斯威尔公司希望进入的细分市场中,克罗斯维尔公司签订的任何协议都应该是巴西市场上的消费者价格对所有相关方公平合理,并具有竞争力。表1显示了珍宝牌纸尿布进入巴西市场后的第一次定价。

表1:出口到巴西的珍宝牌纸尿布的定价
|到巴西的出口成本和定价 |每箱 |汇率和计算办法 |
|每箱的FAS,迈阿密 |34美元 | |
|运费、装卸费和单证费 |4.32美元 |每集装箱4180美元/968箱 |
|每箱的CFR,巴西桑托斯 |38.32美元 | |
|出口保险 |0.86美元 |CIF的2.25% |
|到达巴西港口CIF |39.18美元 | |
|到达巴西港口CIF |97.95雷亚尔 |2.50雷亚尔/美元 |
|巴西进口成本: | | |
|进口关税 |1.96 |CIF的2% |
|商船修缮费 |2.70 |运费的25% |
|港口仓储费 |1.27 |CIF的1.3% |
|港口处理费 |0.01 |每集装箱12雷亚尔 |
|附加处理费 |0.26 |仓储费和手续费的20% |
|报关经纪费 |1.96 |CIF的2% |
|进口许可证费 |0.05 |每集装箱50雷亚尔 |
|当地运输费 |1.47 |CIF的1.5% |
|总分销成本 |107.63雷亚尔 | |
|分销商的成本和定价: | | |
|仓储成本 |1.47 |CIF的1.5%*月数 |
|为纸尿布存货融资的成本 |6.86 |CIF的7%*月数 |
|分销商的利润 |23.19 |价格的20% |
|零售商价格 |139.15 | |
|巴西零售商的成本和定价: | | |
|工业产品税(IPT) |20.87 |零售商价格的15% |
|商品流转服务税(MCS) |28.80 |价格的18%+IPT |
|零售商成本和加价 |56.65 |价格的30%+IPT+MCS |
|销售者价格 |245.48 | |
|消费者纸尿布价格 |每箱数量 |每片价格 |
|小规格 |352 |0.7雷亚尔 |
|中规格 |256 |0.96 |
|大规格 |192 |1.28 |

克罗斯威尔计划卖给巴西分销商的基本型制尿布价格为每箱34美元,这是在迈阿密港口的船边交货价格(FAS),这意味着卖方同意弥补所有与将纸尿布运到迈阿密港口有关的成本。纸尿布的装卸成本、实际运输成本(运费)和相关单证成本为每箱4.32美元。分项成本总计为每箱38.32美元,成为CFR(成本加运费)。最后,与商品转运到目的地最终港口的潜在损失相关的保险费用,出口保险,为每箱0.86美元。总CIF(成本、保险加运费)为每箱39.18美元,即每箱97.95巴西雷亚尔,假设汇率为2.5雷亚尔/美元。总之,97.95雷亚尔的CIF成本为出口商向进口商收取的巴西到岸价格,即FAS+运费+出口保险。 分销商通过港口和关税仓库得到的纸尿布的实际成本也必须根据莱昂纳多-索萨的实际成本计算(见表1)。 表1中所列示的最终零售价格估计使克罗斯威尔公司和医疗材料公司能够提高珍宝牌纸尿布在巴西市场上的价格竞争力,并提供了双方进一步协商的基础。 马修克斯提供了以上出口报价,概述了可能的代理协议(让索萨在巴西市场上代理克罗斯威尔公司的产品),以及对莱昂纳多-索萨要么提前用现金付全款,要么用附有期限为60天的定期汇票的保兑不可撤销信用证付款。 克罗斯威尔公司也要求索萨提供财务报表、银行参考利率、国外商业参考利率、对地区销售渠道的介绍以及对珍宝牌纸尿布的销售预测。克罗斯威尔公司提出的这些最新要求对评估医疗材料公司能否成为一家可靠、有信誉和有能力的长期合作伙伴和该企业在巴西市场上的代理商是非常重要的。下面讨论的重点是找到双方的可接受的共同基础,并合作提高珍宝牌纸尿布在巴西市场上的竞争力。
二、克罗斯威尔公司的建议
克罗斯威尔向医疗材料公司的建议售价,至少在最初装运时为每集装箱968箱纸尿布,每箱39.18美元,为CIF巴西价格,用美元支付。这是一张总额为379262.4美元的发票。支付条款为,医疗材料公司要求得到一家美国银行保兑的信用证。货款将根据60天的定期汇票支付,连同其他单证在运货日提交给银行承兑。出口商和出口银行都预期进口商或进口方银行将于该运货日60天后付款。 克罗斯威尔的预期是什么?假设医疗材料公司获得了信用证,且该信用证被克罗斯威尔在美国的银行保兑,那么,克罗斯威尔将在签订初始协议后将商品运出,假设为15天。 在运货的同时,克罗斯威尔丧失了对商品的实物控制,克罗斯威尔将在运货时,将提单和其他所需的单证一起提交给要求付款的银行。由于出口是根据保兑信用证进行的,假设所有单证都齐全,那么,克罗斯威尔的银行将给克罗斯威尔两种选择: 1. 等待定期汇票到期(60天),并得到全额货款 2. 今天就收到该金额的折扣值。 假设美元年利率为6%,折现金额为379262.4/1.01=375507.33美元 由于发票是用美元标值的,因此,克罗斯威尔无需担心货币价值变化(货币风险)。而且,由于银行已经保兑了信用证,因此,可以保护克罗斯威尔免受医疗材料公司在未来日期支付能变化或削弱的影响。 医疗材料公司的预期是什么?该公司将在第60天或第60天之前收到商品,然后,他将通过分销系统将商品运给零售商。根据医疗材料公司和其买家(零售商)之间付款条件的不同,医疗材料公司或是收取现金,或是按商品付款条件在一定时间后收取货款。由于医疗材料公司是通过其巴西银行开出的60天定期汇票和信用证购买商品的,因此,应该于第90天(于第30天发货并提交单据+60定期汇票)支付379262.4美元的总贷款。由于医疗材料公司是一家巴西公司,且同意用美元(外币)付款,因此,它承担了外汇交易风险。
三、克罗斯威尔和医疗材料公司的担心
然而,两家公司的担心是,巴西消费者的总价格为每箱245.48雷亚尔,这个价格太高了。巴西市场上优质纸尿布的竞争者已有三家,即肯高巴西、强生公司和保洁公司。它们的同类产品具有价格优势(见表1)。
表2:巴西市场上竞争纸尿布的价格(巴西雷亚尔)
|公司(国家) |品牌 |小 |中 |大 |
|肯高(日本) |莫妮卡优加 |0.68 |0.85 |1.18 |
|保洁(美国) |帮宝适 |0.65 |0.80 |1.08 |
|强生(美国) |顺洁优加 |0.65 |0.80 |1.08 |
|克罗斯威尔 |珍宝 |0.70 |0.96 |1.28 |

竞争者都在巴西国内生产,因此,无需承担进口税和关税,这些显著增加了克罗斯威尔公司的产品在巴西市场上的到岸价格。

问题:
1. 克罗斯威尔进入巴西市场后的价值链中,定价、标价货币和融资的彼此关联是什么?
2. 索萨对克罗斯威尔的价值链有多重要?克罗斯威尔对索萨履行义务的担心是什么?
3. 如果克罗斯威尔准备进入该市场,那么就需要采取某些降低价格的方法。你的建议是什么?…...

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