From the perspective of composition, gross profit is the difference between revenue and operating costs, but in fact this understanding reverses the concept of gross profit margin. In fact, gross profit margin reflects the value-added part of a commodity after its production is converted into an internal system.In other words, the more value-added, the more gross profit will naturally be.For example, the product passedresearch and developmentThe differentiated design ofMarginal priceThe increase of is positive again, and then the gross profit also increases.[1]
Gross profit rate of product sales of industrial enterprises, gross profit rate of commodity sales of commercial enterprises, gross profit rate of construction enterprisescommunications and transportation industryGross profit rate, gross profit rate of tourism catering service industry
By region
Gross profit rate of regional salesprojectGross profit rate of divided projects
Comprehensive gross profit rateCalculation formulaIs: net interest rate of assets=(net profit/Total average assets）× 100%=(net profit/sales revenue) × (sales revenue/total average assets)=Net profit rate of sales×Asset turnover。Reflected by net interest rate of assetsEnterprise assetsThe comprehensive effect of utilization can be decomposed intoNet profit marginIt is multiplied by the asset turnover rate, so that we can analyze what causes the increase or decrease of the net interest rate of assets.
Calculation of gross profit
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calculationGross profitThe gross profit amount and income amount of the rate usually refer to the gross profit amount and income amount of a certain period divided in a certain way, corresponding to a certain division method and a certain period. When calculating the gross profit rateCalculation caliberConsistent with the accounting calculationIndustrial and commercial enterprises, income means excludingvalue added taxFor construction enterprises, the income of output tax is tax inclusive. It should be noted that for general commercial taxpayer enterprises, the cost is calculated as peramount of taxes on purchasesThe unit price is calculated and determined.
For industrial and commercial enterprises, the amount of gross profit depends on two factors:Quantitative factorIs the sales quantity, and the other is the quality factor, which is the gross profit per unit, expressed in the formula:
Total gross profit=∑ [sales quantity × unit gross profit]
The gross profit margin usually depends on the following factors:
market competition
As the saying goes, scarcity is more expensive. If there is no such product in the market, or if there are few such products, or if such products are compared with those in the marketSimilar productsIf the quality and function value of the product should have advantages, then the price of the product should naturally adopt the high price strategy, otherwise, if the product is sold on the road orSunset industryThe market is saturated, so we can only get the average sales priceSales gross profit。
Enterprise Marketing
Is to expandMarket shareThere are other reasons to consider. If it is to expand the market share, it is possible to open the market at a lower price first, and then according to the marketRecognitionagainAdjust pricing strategyIf 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. The market usually adopts the return method of high price, small quantity, and small price, large quantity for mature products. How to balance the price and sales volume to obtainProfit maximization, is carried out by enterprisesMarketing PlanningAn important problem that must be faced but cannot be avoided.
research and development costs
One of the characteristics of modern economy is that the products are updated very quickly. If we can develop new products with new functions faster and better, the products canuse valueAnd the price advantage, who can occupy the highest point of the market, the enterprise's R&D investment is large, usually itsInventionMany achievements, receivedpatent protectionThe benefits obtained are more. Emerging products have great advantages in cost and efficiency, and their gross profits are also large.
brand effect
If the enterprise haspopularity, for example, its products havewell-known trademark Or local well-known brand trademarkproduct qualityIf it is recognized by the market, the gross profit of this kind of products is usually high. On the contrary, for low-quality products, even if their quality is good, their gross profit margin is usually not as high as that of products with no popularityBrand valueThe gross profit rate of our products is high. Of course, we can't generalize. The gross profit of some well-known brand products belongs to the middle level, which mainly depends on the high sales volume to earn profits, while some miscellaneous brand products do not spend advertising input costs, which mainly depends oncounterAnd human resources development, because its priceAdvertising costsNot much, but its gross profit rate is very high.
fixed cost
Mainly refers tofixed assetsInvestment on, such asmachinery equipment, factory buildings and factory rentsFixed overheadFrom a certain point of view, it also reflects the high and low threshold for enterprises to enterInvestment costIt will also increase the gross profit of its products. On the contrary, if the enterprise does not invest much machinery and equipment, or mostly adoptsOEMIn the form of assembly and processing, orSubcontracting, whichSales profitIf we want to give some of them to third-party manufacturers, their gross profit may only be average;
Employingtechnical requirement，Labor costSize of, productProduction processComplex,technical contentHigh, the level of technicians used is high, and the gross profit of its products will naturally be high. On the contrary, for products with simple process, no technical content, and most of them are operated by general workers, of course, it is impossible to have high gross profit.
Turnover
becauseAccounts receivableWill occupyCost of capitalThe boss usually puts the cost of capital into the sales price, that is to say, if the transaction is cash sale and the money and goods are clearedTransaction priceIt is much lower. However, for credit sales, the transaction price is higher than that for cash sales. A higher sales price means a higher gross profit, while a lower sales price means a lower gross profitTurnoverSmall and small gross profit is a very abnormal situation, and its cost or purchase and sale price should beSubstantiveexamination.
life cycle
Generally speaking, the gross profit of a new product with a new function is relatively high in the early stage when it is first put on the market, but as time goes by, with the expansion of the market and the participation of competitors, more and more people are doing it, so the enterprise muston sale , accompanied byraw materialAs the labor price rises, the gross profit of sales will gradually declineHealth products industryorHigh tech industryQuite obvious.
Product parts
Whether it is solved by the enterprise itself or entrustedExternal processingGenerally speaking, the gross profit of enterprises that produce their own parts is higher, and the profits of enterprises that produce their main parts by outsourcing should be divided into a part of the profits of cooperative manufacturers. At this time, the gross profit of enterprises is relatively lower.
The above analysis of gross profit rate is only in general terms, but there are exceptions in fact.
The distribution of gross profit rate is usuallyHigh tech industryIts gross profit rate is higher than that of ordinary industries,Emerging industriesGross margin ratio ofTraditional industriesThe gross profit rate of sunset industry is high. Compared with similar products, the gross profit rate of newly developed products is higher than that of old products.
relationship
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The bosses of enterprises are all rational economic men. They can't always do business at a loss. The gross profit isenterprise operation The basis of profit. If an enterprise wants to operate profitably, it must first obtain sufficient gross profit. If other conditions remain unchanged, large gross profit and high gross profit rate mean thatTotal profitIt will also increase, and the total profit is collectedcorporate income taxOftax base, enterprises pay enterprise income tax and shareholdersDividend taxThe amount of is positively related to the profit of the enterprise. According toVAT theoretical tax burdenThe principle that determines the amount of VAT paid is positively related to the gross profit rate of enterprises. In order to avoid payment, enterprisesvalue added taxOr corporate income tax, which is usually falsified in the external account of the enterprise, may reduce the gross profit and gross profit rate reflected in the book of the enterprise by falsely increasing the cost or falsely reducing the selling price, thereby reducing the tax base of value-added tax or corporate income tax, so as to achieve the purpose of evading value-added tax, corporate income tax or shareholder dividend tax. For export enterprisesPrice transferBy reducing the gross profit rate, you can also get the benefit of refunding more taxes.
During the audit tax audit, if the gross profit margin of an enterprise is found to be too low, or too low compared with similar products in the same industry, and the total gross profit is just or insufficient to maintain itsPeriod expensesWhen the book long-term reflects low profits or losses, the authenticity of its costs and revenues is also questionable. Too low gross profit rate is usually a manifestation of inflated costs and hidden revenues.
Example of calculation
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A. It is known that the purchase price of a commodity excluding tax is 13.5 yuan, and the sales price excluding tax is 15 yuan. What is the gross profit rate of the commodity
B. It is known that the purchase price of a commodity excluding tax is 800 yuan, and the sales price including tax is 990 yuan,value added taxRate: 10%. What is the gross profit rate of this product (20 points)
1. Sales price excluding tax=sales price including tax/(1+VAT rate)=990/(1+10%)=900 yuan
C. It is known that the purchase price of a commodity excluding tax is 30 yuan, the manufacturer discount is 5%, the value-added tax rate is 5%, and the gross profit rate is set at 10%. What is the sales price including tax of the commodity
D. It is known that the purchase price of a commodity including tax is 100 yuan, and the manufacturer discounts 5%,Transportation expenses2 yuan/piece, VAT rate of 5%, sales price including tax of 110 yuan, ask what is the gross profit rate of this commodity
