How to calculate the gross profit rate, the examples are as follows:

1. Gross profit rate of goods = (sales price-purchase price)/sales price x1%

For example, if the purchase price is 2 yuan and the sales price is 2.5 yuan, the gross profit rate will be 2%.

gross profit margin of commodities =(2.5-2)/2.5x1%=2%

2. Gross profit margin of sales = [(sales revenue-cost of goods sold)] ÷ sales revenue] × 1%

For example, the cost of goods sold is 3, yuan, and the sales revenue is 4,285.71 yuan.

sales gross profit margin = [(4285.71-3)] ÷ 4285.71 ]× 1% = 3%

calculation formula of gross profit margin

gross profit margin = (excluding tax price-excluding tax purchase price)/excluding tax price× 1%, which means gross profit margin = (1 Comprehensive gross profit margin and net interest rate of assets are the ratio of net profit divided by average total assets.

Types of gross profit margin

1. According to commodity categories

There are individual commodity gross profit margin, large commodity gross profit margin and comprehensive commodity gross profit margin.

2. 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 construction enterprises, gross profit margin of transportation industry, gross profit margin of tourism and catering services, etc.

3. By region

There are regional sales gross profit margin and project gross profit margin by project.

The gross profit margin usually depends on the following factors:

1. Market competition

If there are no such products in the market, or there are few such products, or such products have an advantage in quality and functional value compared with similar products in the market, then the price of the products naturally adopts the high-priced strategy, and vice versa.

2. Enterprise marketing

There are other reasons for expanding the market share. If it is to expand the market share, it may take the strategy of opening the market at a lower price first, and then readjusting the pricing strategy according to the 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 infiltrate.

3. R&D cost

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.

4. Brand effect

If an enterprise is well-known, for example, its products have well-known trademarks or local well-known brand trademarks, and its product quality is recognized by the market, then the gross profit of such products will usually be higher, and vice versa.

5. Fixed cost

Mainly refers to the investment in fixed assets, such as machinery and equipment, factory buildings and factory rents, which constitute fixed manufacturing expenses. From a certain point of view.

6. Technology cost

For example, enterprises produce patented products with independent intellectual property rights, especially invention patents and technology patents.

7, technology

The technical requirements of employing people, the size of labor costs, the complex production technology of products, high technical content, and the higher level of technicians used, the gross profit of their products will naturally be high, and vice versa.

8. Turnover rate

Because accounts receivable will occupy the cost of capital, and the boss usually puts this cost of capital into the sales price.

9. Life cycle

Generally speaking, the gross profit of a new product with brand-new functions is relatively high in the early stage when it is put on the market.

1.

Whether the product parts are solved by the enterprise itself or outsourced, generally speaking, the gross profit of self-produced enterprises is higher, and the profits of enterprises that produce the main parts by outsourcing should be divided into a part to the cooperative manufacturers, at this time, the gross profit of enterprises is relatively lower.

for the distribution of gross profit rate, it is usually that the gross profit rate of high-tech industries is higher than that of ordinary industries, and that of emerging industries is higher than that of traditional industries and sunset industries. Compared with similar products, the gross profit rate of newly developed products is higher than that of old products.