Q: What is the difference between "gross profit margin" and "markup"? —Tom C., Statesville, N.C.
A: As the folks at Enron and WorldCom demonstrated, the terms can mean pretty much whatever you want them to mean.
Subtle differences in accounting practices ud to be rerved for industries that had legitimate reasons for doing things differently. A bank, and airline and a software company keep their books in slightly different ways becau of the nature of how they make their money. But the underlying concepts are the same.
"Gross profit margin," for example, refers to a company's profit as a percentage of its total revenues. But the devil is in the details. What expens are deducted before you get to "profit"? How do you book revenues? Without a national accounting oversight board -- with teeth -- companies have been free to massage the numbers pretty much as they e fit.
"Markup" is more informal. It's usually ud to refer to the difference between, say, a wholesale and retail price. If you manufacture office chairs, ll them to dealers for $180 each and they ll them for $200, that's a $20 markup.
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Mark up and gross profit are business and account concepts that are related in theory, but their practical application in the business process is where differences exist. Mark up is defined as the amount added by a reller to the cost of a product purchad in order to gain profit. Business Dictionary defines gross profit (or gross income) as simply sales revenue minus costs of goods sold.
Time Frame
One of the most obvious differences between mark up and gross profit is that one is considered in pre-sale planning, while gross profit is typically discuss upon completion of a sale. Mark up is part of marketing and sales strategy as a company decides how much gross profit it expects to earn on a particular product. A high-end provider typically has a higher mark up on products than a low-cost, volume-driven company. Gross profit is typically discusd as an aggregate amount of all products sold less the total costs of goods sold. Mark up often varies by product, while gross profit gives a total difference between revenue earned and costs for all products.
Measurement
Another minor difference in comparing mark up and gross profit is that the mark up concept is often discusd in percentages, whereas gross profit is typically reported in dollars. When a company acq
uires product 'x' at $20, for instance, it can decide to mark up the cost by $10 for a sales price of $30. However, mark up consideration is often bad on a desired percentage of profit. The company might decide to mark up the sale price by 50 percent of the cost ($10) for a price of $30. Sometimes the mark up is expresd as a percentage of the sales price, as in the $30 price is a 33 1/3 percent mark up (mark up of $10 equals one-third of the $30 sa
les price).
Income Statement
The most obvious distinction that parates the term gross profit from mark up is that gross profit is a specific accounting label ud on a company's income statement. Appearing near the top of the income statement, gross profit is calculated by taking total sales revenue (broken down by category) and subtracting total sales costs (costs of goods sold). Business Dictionary notes that gross profit provides a good "top line" measure of income, but operating income, which takes out other expens of running your business, is a better overall look at a company's profit position.
Read more: Difference Between Mark Up & Gross Profit | /list_7459434_difference-mark-up-gross-profit.html#ixzz1UkYNvRHP
超市供应商
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销售收入的毛利率与成本的加成率
除夕作文400字Mark-up, = 加成。或者理解为总的加价， 涨价; 总的加价百分比; = gross profit/ COST,
profit shows as the percentage of cost
Margin= 毛利 = gross profit/ SALES
profit shows as the percentage of lling price
SALES= GROSS PROFIT + COST
if mark-up= 1/2
Then Margin =1/ (1+2) =1/3
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销售收入的毛利率与成本的加成率"有何区别
一件商品，进价80元，售价100元。
则毛利是20元。
成本毛利率：20/80×100%＝25%
销售毛利率：20/100×100%＝20%
首先要知道什么是利润，什么是毛利。
利润即：各项收入-总支出（含销售成本、各项费用、营业外支出等）
运行内存是什么
毛利即：销售收入-销售成本
物业保安
利润率=利润/各项收入*100%（利润占各项收入的百分比）
木瓜最简单的吃法
毛利率=毛利/销售收入*100%（毛利占销售收入的百分比）
请问销售毛利率计算公式?
毛利率=（销售收入-营业成本）/销售收入*100%
这个公式的毛利率是销售毛利率的公式，那么毛利率=（销售收入-营业成本）/营业成本*100%，这个公式算出来的毛利率又是什么毛利率，是成本毛利率吗？
毛利率=（销售收入-营业成本）/销售收入*100%
毛利率=（销售收入-营业成本）/营业成本*100%
淘气包埃米尔读后感的区别？
销售毛利率=（销售收入-营业成本）/销售收入*100%
成本毛利率=（销售收入-营业成本）/营业成本*100%
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企业财务管理之毛利润率和成本加成
