Archive for the ‘Budgeting’ category

The Way To Charge An Online Auction Site Business

April 8th, 2011

The Way To Charge An Online Auction Site Business photoOnline auction sites generally charge a listing fee and then an additional charge based on the actual selling price of the item. You can also choose extra cost services, including featured positions, boldface or color listings, and multiple photos. We’ll use as an example some of the elements of eBay’s plan; others are similar. Currently (as of 2004), the insertion fee for items with an opening-bid price of less than $25 is about 60 cents; the fee for items with a starting price of $50 to $199 is about $2.40; and items with a price starting at $500 or more have an insertion fee of about $4.80. If you register a reserve price with eBay, the company adds a fee of as much as 1 percent of the reserve price. If the item sells (which means it is purchased at a level above the reserve price), the additional fee is refunded.

Then there is a final value fee. As of late 2004, eBay charged 5.25 percent of the closing value for items that sell for $25 or less. For items selling for as much as $1,000, the final value fee is 5.25 percent of the initial $25 plus 2.75 percent of the remainder. Items selling for more than $1,000 are assessed a slightly lower overall percentage of the selling price.

For most online auction sales, you should add a set fee to your product to cover shipping. Spend the time to research actual costs, and list a realistic price for shipping. If you set the fee too high, you will scare off knowledgeable buyers; if you set the fee too low, you will reduce your actual profit. Most of the auction companies, including eBay, offer guidance on shipping costs and may even have links directly to the U.S. Postal Service, United Parcel Service, and FedEx to help you calculate costs and arrange for shipment. Finally, you may have an expense associated with accepting credit cards or direct debit from checking accounts. In 2004, eBay’s affiliated company Paypal charged about 3 percent of the total amount (including selling price and shipping costs) for its services.

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Term Of Overhead In A Company

February 17th, 2011

Term Of Overhead In A Company photoOverhead is any factory or production cost that is indirect to manufacturing a product or providing a service and, accordingly, does not include direct material and direct labor. Overhead does include indirect material and indirect labor as well as any and all other costs incurred in the production area. As direct labor has become a progressively smaller proportion of product cost in recent years, overhead has become progressively larger and merits much greater attention than in the past. The following comments reflect these fundamental changes in the way manufacturing is conducted:

Automation, technology and computerization have shifted costs, making the typical manufacturing process less labor intensive and more capital intensive. This shift has changed the cost profile of many industries. No longer do direct materials and labor costs make up the major portion of total product cost. Instead, overhead, which is shared by many products and services, is the dominant cost.

Overhead costs are either variable or fixed based on their behavior in response to changes in production volume or some other activity measure. Variable overhead includes the costs of indirect material, indirect labor paid on an hourly basis (such as wages for forklift operators, material handlers, and others who support the production, assembly, and/or service process), lubricants used for machine maintenance, and the variable portion of factory electricity charges. Depreciation calculated using either the units-of-production or service life method is also a variable overhead cost; this depreciation method reflects a decline in machine utility based on usage rather than time passage and is appropriate in an automated plant.

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