Question 2: What does gross profit mean? Gross profit margin.
First of all, the concept of gross profit margin
Gross profit margin refers to the percentage of gross profit and sales income (or operating income), in which gross profit is the difference between income and operating cost corresponding to income, which is expressed by the formula:
Gross profit margin = gross profit/operating income × 100%
= (operating income-operating cost)/operating income × 100%
There are many ways to classify gross profit margin. According to commodity categories, there are gross profit margins of individual commodities, bulk commodities and comprehensive commodities. According to the industry, there are gross profit margin of product sales of industrial enterprises, gross profit margin of commodity sales of commercial enterprises, gross profit margin of Jian 'an construction enterprises, gross profit margin of transportation, gross profit margin of tourism and catering services, gross profit margin of regional sales and gross profit margin of sub-projects.
Gross profit and income in gross profit margin calculation usually refer to gross profit and income divided in a certain way in a certain period, corresponding to a certain division and a certain period. When calculating gross profit margin, the calculation caliber of income and cost is the same as that in accounting. For industrial and commercial enterprises, income refers to income excluding VAT output tax, while for Jian 'an construction enterprises, income includes tax. It is particularly important to note that the cost of commercial general taxpayer enterprises is calculated and determined according to the unit price excluding input tax.
For industrial and commercial enterprises, gross profit depends on two factors, one is the quantity factor, that is, the quantity of sales, and the other is the quality factor, that is, the size of the unit gross profit, which is expressed by the formula:
Gross profit = ∑ [sales quantity × gross profit per unit]
= ∑ [Sales quantity × (unit selling price-unit cost price)]
= ∑ [classified sales revenue × corresponding gross profit margin]
= Total sales revenue × average gross profit margin
Second, the determinants of gross profit margin
Gross profit margin usually depends on the following factors:
First, the competition in the product market is fierce, and the so-called thing is rare. If there is no such product in the market, or there are few such products, or the product has advantages in quality and functional value compared with similar products in the market, then the price of the product naturally adopts a high-priced strategy. On the other hand, if the market is saturated by operating road products or sunset industries, it can only be achieved by following the sales price of the crowd and realizing the average sales gross profit.
Second, whether the marketing purpose of an enterprise is to expand market share or for other reasons. If it is to expand the market share, it is possible to open the market at a lower price first, and then readjust the pricing strategy according to the degree of market recognition after the market is stable. If it is to recover the investment as soon as possible, the enterprise may enter the market at a higher price, and then gradually penetrate. The market usually returns mature products with high price, small quantity and large price. How to balance price and sales?
Third, the R&D cost invested by enterprises in developing products. A feature of modern economy is that products are updated quickly. If new products with emerging functions can be developed faster and better, and the products have advantages in function, use value and price, who can occupy the highest point in the market? Enterprises have a large amount of R&D investment, usually they have more inventions and get more benefits from patent protection. Emerging products have great advantages in cost and efficacy, and their gross profit is also great.
Fourth, the brand effect of enterprises. If the enterprise is well-known, such as its products have well-known trademarks or local well-known brand trademarks, and the product quality is recognized by the market, then the gross profit of such products will usually be higher. On the contrary, even if the quality of brand-name goods is very good, the gross profit margin of their products is usually not as high as that of products with high brand value because of their lack of popularity. Of course, we can't generalize. Some well-known brands have medium-level products. Mainly rely on higher sales to earn profits, while some brand-name goods mainly rely on counter and manpower expansion because they don't spend on advertising. Because the advertising expenses in their prices are not large, their gross profit margin is high.
Fifth, the fixed cost of enterprise investment mainly refers to the investment in fixed assets, such as machinery and equipment, workshop, workshop rent and other fixed manufacturing expenses. From a certain perspective, it also reflects the entry threshold of enterprises. In order to recover this huge investment cost, enterprises will also increase the gross profit of products. On the contrary, if an enterprise invests a small amount of machinery and equipment, or mostly assembles and processes in the form of OEM, or entrusts processing, its sales profit will be reduced ...>
Question 3: What do you mean by gross profit from sales? Gross profit of sales is also called gross profit. Gross profit is the difference between income and operating cost corresponding to income, and the formula is:
Gross profit margin = gross profit/sales revenue × 100%
Chicken = (sales revenue-sales cost)/sales revenue × 100%
Question 4: Product gross profit refers to (1) gross profit refers to the profit generated by selling the products you buy or the products you produce, regardless of taxes and expenses.
Gross profit = sales revenue-cost of sales
You can also say this:
Gross profit = sales revenue-commodity purchase price
In addition, gross profit margin = (sales revenue-cost of sales)/cost of sales × 100% Zhang Yun Finance will answer for you.
Question 5: What is gross profit? Gross profit: refers to the difference between sales revenue and sales cost, that is, operating profit or main business profit. In short, for example, if you sell a piece of clothing and the cost of 100 pieces of clothing is 20 pieces, then the gross profit at this time is 80 yuan.
Question 6: What is the definition of gross profit?
Gross profit refers to the main business income minus the main business cost. Look at the profitability of major business projects.
Gross profit = revenue-cost
Gross profit-expense = retained profit.
Because the gross profit is: an item sells for 60 and the purchase price is 40, then 60-40=20 is the gross profit.
The net profit is: an item sells for 60, the purchase price is 40, and there are some room charges, so it is a net profit.
Total contribution = main business income-main business expenditure-asset impairment loss-business tax-period expenses
Total profit = gross profit+"non-operating income"-non-operating expenditure
Net profit = total profit-income tax
Question 7: What do you mean by gross profit? If you buy goods at 10 yuan and sell them at 15 yuan, then 5 yuan is gross profit, and the profit after all costs such as freight, taxes and wages are net profit.
Question 8: What do you mean by gross profit? Gross profit refers to the main business income minus the main business cost. Look at the profitability of major business projects.
Gross profit = revenue-cost gross profit-expense = retained profit.
The net profit is: an item sells for 60, and the purchase price is 40, excluding some room charges, so it is a net profit.
Question 9: What does gross profit mean? It's net profit, gross profit income MINUS general expenses, but it's not profit. It is the profit after deducting depreciation, interest, tax, etc.