2. Gross profit margin is usually used to compare the product competitiveness of companies in the same industry, showing the pricing ability, manufacturing cost control ability and market share of the company's products, and can also be used to compare the changes of industrial trends between different industries. However, different industries will have different gross profit margins. Gross profit margin is the percentage of gross profit and sales income (or operating income), in which gross profit is the difference between income and operating cost corresponding to income, which is expressed by the formula: gross profit = gross profit/operating income × 100%= (main business income-main business cost)/main business income × 100%. This index is usually used to compare the product competitiveness of companies in the same industry, showing the company's ability to set specific prices, control manufacturing costs and market share, and can also be used to compare the changes of industrial trends between different industries. However, different industries will have different gross profit margins.
The gross profit margin of the products of the companies selected by Linyuan is relatively high, and there is a steady upward trend. If the gross profit margin of products drops, you should be careful-it may be that the competition in the industry has intensified, leading to the decline in product prices. For example, in the color TV industry, the gross profit margin of products has been declining year by year since 10; However, the gross profit margin of liquor products has been relatively stable. For example, the gross profit margin of Shanxi Fenjiu has been rising for five consecutive years, from 59.7% of 200 1 to 72. 1% in 2005. The average price of mid-range products is above 50 yuan, the gross profit margin is above 70%, and the high-end products are above 80%. However, because high-end products account for only 3% ~ 4% of the company's product sales, the performance is not the best.
The garden's standard is to choose an enterprise with a gross profit margin of 20%, and the gross profit margin should be stable, so that he can "settle accounts" for the future income of the enterprise and increase the "certainty" of investment. For example, the gross profit margin of Kweichow Moutai products is amazing, with the gross profit margin of high-grade and low-grade Maotai reaching 83.28% and 8 1.67% respectively. This is mainly due to the price increase of products and the expansion of sales channels. As a businessman, the higher the gross profit margin, the better. The key is to look at the difference between the market price and the purchase price. Maori space is limited, not decided by people, but how much you want.
Different industries have different gross sales margins.
First of all, you have to look at the interest rate of your corporate loan. If the loan interest rate is 5% (in fact, there are many factors to consider, including the expected rate of return on shareholders' investment, all expenses and so on. ), your gross profit margin should be at least 5%, so as to ensure that your enterprise will not make ends meet. We sell engineering vehicles at the following tax rates: car price 3%, urban construction tax, value-added tax *7% education surcharge, value-added tax *3% local education surcharge, and value-added tax *2%. Now the boss wants me to calculate the gross profit margin of a vehicle to break even. Suppose a car ... we sell engineering cars, and the tax rate is as follows: 3% of the car price. Urban construction tax: value-added tax *7% education surcharge: value-added tax *3% local education surcharge: value-added tax *2% Now the boss wants me to calculate the gross profit margin of a car to make ends meet. Suppose the cost of a car is13,000 yuan and the cost is 400,000 yuan. In fact, although the data you provided is quite large, it is actually incomplete. You can check the sales price of engineering vehicles according to your actual situation and the pricing of engineering vehicles in the market. Generally, this is also directly related to the company's market positioning, region and sales model (wholesale or retail). Do you want a high profit or a long stream of water (because engineering vehicles will not be purchased often, and the profit cannot be too low).
Of course, a commodity is a commodity if someone buys it, or it is in stock. You just need to tell the boss the cost price plus operating expenses (venue rent, employee salary, office rent, transportation expenses, maintenance expenses, etc.). ) in the company, if you have to make a sales price. Then I may just go to the market to investigate the price according to the model, and then make three plans for my boss's reference. The intermediate price is the market price, and the sales price on both sides is plus or minus 5- 10. Because of the wide coverage of manufacturing industry, different industries and product structures, it is reasonable to directly withdraw cash as the difference of gross profit margin between industries, and the average gross profit margin of manufacturing industry is 20% to 30%. The after-tax gross profit margin of wholesale industry is reasonable at15%-20%; The after-tax gross profit margin of conventional manufacturing industry is around 30%; It is reasonable that the after-tax gross profit margin of retail industry is around 45%; After-tax gross profit margin exceeds 60%, which belongs to profiteering industry. It also depends on the industry, technology content and other related factors. For example, there is a big difference between mechanical manufacturing and electronic product manufacturing. The proportion of raw materials for machinery manufacturing is relatively large, while the proportion of raw materials for electronic products manufacturing is relatively small.