Calculation formula and calculation method of grossprofitmargin. Today, Xiaobian compiled a calculation formula and calculation method of gross profit margin for everyone. Gross profit margin is the percentage of gross profit and sales income (or operating income), where 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? 111%= (main business income-main business cost)/main business income? 111%。

1 Gross profit margin of supermarket food

Category I: quantitatively packaged food;

what is quantitatively packed food? It must be clear to everyone. Generally speaking, it is packaged food with grams and sales barcodes. The gross profit margin of food supermarkets like this will be controlled at 21%. Of course, some of them are out of the list, and the gross profit margin of first-line food with high brand is not 21%, which is likely to be 11%-15%. And those second-line and third-line brands may have a gross profit margin of 25%-31%, so that the comprehensive gross profit margin of all packaged foods with bar code scanning is controlled at around 21%.

the second category: bulk food

as we all know, it is the food weighed by electronic scales. The sales volume of this kind of food is also relatively large, and there are many brands, and the gross profit margin is basically controlled at 15%-21%. If it is a manufacturer and a supermarket? If you do a joint venture directly, the gross profit margin will be above 21%. The third category: quick-frozen food. Everyone is very familiar with quick-frozen food, and they often eat it (such as low-temperature milk, quick-frozen dumplings, glutinous rice balls, instant-boiled mutton, etc.). The sales volume of food at this speed is particularly large, especially during the Chinese New Year holiday. Now the quality of life of ordinary people has improved, and they pay attention to healthy eating and keeping in good health. Therefore, the sales of this kind of quick-frozen food are hot, and the gross profit margin is controlled at 17-25%.

another point, don't think that supermarkets only make a little profit, but also rent, staff salaries, utilities, industry and commerce, taxation and various miscellaneous expenses. What else can supermarkets make? In fact, you are all wrong. There is still an invisible income in the supermarket. Do you know? It is estimated that many people don't know, so please leave a message to discuss.

2 catering industry

the cost accounting of catering enterprises is different from that of industrial enterprises, which only includes raw material costs and combustion costs. In addition to the cost of raw materials and fuel, catering enterprises have to pay a lot of operating expenses such as labor, water and electricity, material consumption, rent, depreciation, management expenses and financial expenses, in addition to paying business tax at the rate of 5.5% of turnover. Therefore, gross profit minus? Three fees? And business tax is the net profit, so in the end, the catering industry? Net profit? Not as much as I thought.

the correct method of gross profit accounting for kitchens. In order to effectively control the production cost and improve the gross profit level, catering enterprises must first master the correct gross profit accounting method, and separate the operating and management expenses from the production cost and collect them reasonably, which is the premise of improving the gross profit.

3. Beauty industry

To some extent, people misunderstand the gross profit of beauty salon franchisees. Gross profit and turnover have always been related concepts that consumers are easily confused. Gross profit is the net profit of beauty salons minus all input costs, which is the real money that beauty salon owners can earn. If you want to increase the gross profit margin, you should pay attention to open source and reduce expenditure, because the beauty salon is a consumer place, and customers have higher requirements for the decoration of the beauty salon and the services of beauticians; This means that beauty salons need to spend a large sum of money every year to maintain the decoration in the hospital, and they need to hire professional beauty technicians and constantly train beauticians. These costs need to be strictly controlled.

the operating balance line is the specific standard for the balance between the actual consumption turnover and the product and operating cost in the management of beauty salons. Below this standard is a loss, above this standard is a profit. The specific calculation formula is as follows: fixed cost? Gross profit margin? 111%= Operating balance line.

4 Importance of gross profit margin

Finally, Xiaobian reminds everyone of the importance of gross profit margin: gross profit margin is the direct embodiment of the profitability of the company's core business and the most basic and stable profit source of the company, but gross profit margin does not fully reflect the overall profitability of a company, because the company's profits may come from investment income, non-operating income and expenditure, etc. Gross profit margin is the embodiment of the competitiveness of the company's main products.