Breakpoint is a part of the sales mix, which concerns the percentage of products sold and the average unit weighing of all of the items is to use the breakpoint in unit sales. To analyze the breakpoint can be estimated by equation method and the method of contribution. The form of the equation is how to profit = (sales-variable costs)- Fixed costs in addition, profits, often a breakpoint in the Center. There are two important equations in the method breakpoint is profit (BEP) (sales) = fixed costs/contribution margin ratio (CMR) and the breakpoint in unit sales, fixed costs = profit/unit.Profitability ratios such as ratio profit margin operating profit, and net profit margin ratio from other common size that it can be defined as gross profit = net sales-cost of goods sold, operating profit = gross profit margin-selling, General and administrative expenses and net profit = profit from operations (plus other income)-additional expenses-taxes. Additionally, the gross profit margin is gross profit margin worries that the cost of goods sold for each percent profit margin from operations with the characteristics of the balance.Sales net profit margin is the margin at the top shows that net income after payment of cash flow margin proportions as to demonstrate sales and cash flow. The relationship.Many companies have a lot of foreign tourists, most of them are pretty good high end customers and as a result, revenue from foreign customers affected by the current exchange rate. Management can be profitable in the future projects or improvements in their area.
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