Investopedia có loạt bài về các chỉ số để đánh giá khả năng sinh lợi (profitability) của một công ty.
Profit margin
Profit margin is a percentage measurement of profit that expresses the amount a company earns per dollar of sales. If a company makes more money per sale, it has a higher profit margin.1
Profit Margin = Net Profits (or Income)/Net Sales (or Revenue) = (Net Sales - Expenses)/Net Sales = 1- (Expenses/Net Sales)
Gross Profit Margin
The gross profit margin is the percentage of the company's revenue that exceeds its cost of goods sold. It measures the ability of a company to generate revenue from the costs involved in the production. (The COGS, also known as the cost of sales, is the amount it costs a company to produce the goods or services that it sells.)
(Các khái niệm có liên quan là operating profit margin [subtract selling, general and administrative, or operating expenses, from gross profit] và pretax profit margin [subtract interest expense while adding any interest income, adjust for non-recurring items like gains or losses from discontinued operations].)
Net Profit Margin
Net profit margin is calculated by dividing the net profits by net sales, or by dividing the net income by revenue realized over a given time period. In the context of profit margin calculations, net profit and net income are used interchangeably. Similarly, sales and revenue are used interchangeably. Net profit is determined by subtracting all the associated expenses, including costs towards raw material, labor, operations, rentals, interest payments, and taxes, from the total revenue generated.2
Economics of Profit Margin
That’s all about sales and expenses.
A closer look at the formula indicates that profit margin is derived from two numbers—sales and expenses. To maximize the profit margin, which is calculated as {1 - (Expenses/ Net Sales)}, one would look to minimize the result achieved from the division of (Expenses/Net Sales). That can be achieved when Expenses are low and Net Sales are high.
Tăng thu & giảm chi
[I]t can be generalized that the profit margin can be improved by increasing sales and reducing costs. Theoretically, higher sales can be achieved by either increasing the prices or increasing the volume of units sold or both. Practically, a price rise is possible only to the extent of not losing the competitive edge in the marketplace, while sales volumes remain dependent on market dynamics like overall demand, percentage of market share commanded by the business, and competitors’ existing position and future moves. Similarly, the scope for cost controls is also limited. One may reduce/eliminate a non-profitable product line to curtail expenses, but the business will also lose out on the corresponding sales.
Pricing strategies
In all scenarios, it becomes a fine balancing act for the business operators to adjust pricing, volume, and cost controls. Essentially, profit margin acts as an indicator of business owners’ or management’s adeptness in implementing pricing strategies that lead to higher sales and efficiently controlling the various costs to keep them minimal.
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https://www.investopedia.com/terms/p/profitmargin.asp