Thursday, March 10, 2005

Guide for Gross Margin and Mark Up

Gross Margin과 Mark Up에 대해서 Darren이 보내준 가이드.
COSTSELLMargin% (GM)
a) $261,322.00$326,500.00$65,178.0020%
b) $261,322.00$313,586.00$52,264.0017%
a) = 326,500 - 261,322 / 326,500 = 20% GM (Gross Margin)
b) = 313,586 - 261,322 / 313,586 = 17% GM (Gross Margin)

The difference between a Gross Margin and a Percentage Increase can be seen in the above description and as identified below taking the number 1000 as an example.

GROSS MARGIN:-
e.g. 1000 / 0.8 will provide a 20% Gross Margin = 1250

Using the gross margin pricing method, you would set the sales price from 1000 (cost) to 1250 to achieve a 20% pre-tax profit. The 1250 is calculated as follows: 1000 is divided by 80% e.g. (100% minus 20% overhead = 80%).

PERCENTAGE INCREASE:-
e.g. 1000 + 20% adds a Percentage Increase or Mark Up of 20% = 1200

Manufacturers, Retailers and Distributors have operated utilising the Gross Margin method for decades to identify a mark up against a cost or indeed show the profit an organisation/company may make.

Gross Margin and Mark Up도 참고하자.

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