毛利率的意義和應用

毛利率（Gross Profit Margin）是一個財務計算，可以告訴你，在百分比方面，可以表現關於公司財務是否健康？它揭示了留下多少錢，可以支付生產，業務，擴充，償還債務，以及其他業務費用。

公司的毛利是扣除與銷售這些貨物有關的所有費用後剩餘的收入。

毛利率是個方程式，以毛利為分子，以銷售收入減去銷售商品成本為分母。

毛利率計算

毛利率是扣除銷貨成本後仍保留的收入百分比：

毛利=銷售收入减去銷售成本

例如，一家公司可能有7500萬台幣的銷售收入和5700萬台幣的銷售成本。因此，在這種情況下，計算是：

毛利率＝（75萬台幣 - 57萬台幣）/ 75萬台幣 ＝ 24%

獲得這種計算的全部好處，這本身就相當簡單，需要瞭解其組成部分的確切含義。

不同收入類型

對大多數公司來說，收入與銷售幾乎是一樣的。然而，兩者之間的一個重要區別是收入是更全面的術語。

它包括銷售，但也包括任何其他收入，如從利息，租賃財產，版稅，或事實上，幾乎任何其他非銷售收入。

用毛利率是度量公司健康的很好作法，但是這種差異也會造成不能完全正確。

當計算毛利比率和分析結果時，重要的是要知道你是使用總銷售額還是總收入。

例如，如果一家製藥公司向另一家公司授權藥品，在藥物釋放的第一年，它可能會收到很大的特許使用費。這種非銷售收入是其他年的巨大變化，因此扭曲了未來幾年可預期的收入。

在這種情況下，會計師，一個深入研究公司財務的專業人士，可能會在公司的收入報表中加上一張字條。他們會指出，未來版的收入流將以相對可預測的速度逐年下降，然後，在藥物專利到期後，將急劇下降。在這種情況下，使用總收入的毛利潤率方程產生不同的答案，對公司發生不同的看法。

什麼是商品銷貨成本（Cost of Goods, COGS）？

商品銷貨成本（COGS）僅指公司的可變成本。這解釋了為什麼毛利計算雖然有用，但並不能告訴你你需要知道什麼來决定一家公司的運作狀況。

可變成本包括實際生產成本，如薪水、原料、銷售傭金和其他與生產產出不同的費用，如與銷售相關的運輸費。

這些成本只與銷售公司的產品或服務的收入有關，而不是來自其他來源的收入，如利息收入。

然而，COGS不包括固定成本，例如租金、支付工薪雇員的薪水（區別於每小時支付的生產工人）和與工廠相關的任何和所有費用。在大多數情况下，這些固定成本在正常範圍內，不包括它們會略微增加毛利潤率計算的準確度，因為它使您更好地處理公司直接與生產產品相關的成本。

在某些情况下，從這個等式中剔除固定成本可以提供利潤率的誤導認知。一個製造業公司在一個快速增長的、即將到來的地區租賃房屋，可能會不斷上升和最終不可持續的租金增長，但這不會反映在毛利率，因為租金是固定成本。

然而，儘管其局限性，毛利計算是追蹤盈利能力的有用方法。

提高毛利率

企業主一直在尋求提高毛利率。換句話說，他們希望降低銷售成本，同時新增銷售收入。

實現這一點的一個方法是提高產品的價格。你必須謹慎行事，尤其是在經濟不景氣的情况下。如果你做錯了，價格太貴了，你的銷售量就會下降。為了提高你的價格，衡量經濟環境，你的競爭，以及你的產品的供應和需求，以及任何有用的資訊，你可以收集你的客戶基礎，包括收入，消費習慣，和信用偏好。

你也可以降低製造產品的成本，這意味著你的可變成本。這和提高產品價格一樣棘手。你可以使產品更有效。這可能會降低你的勞動力成本，這可能需要裁員或其他節省成本的限制，影響員工的善意。如果你以這樣的作法降低你的勞動成本，它可能會影響你的產品品質。

最後，您可以降低資料的製造成本。你可能想找到一個供應商提供的資料，以較低的價格。您還可以嘗試與當前供應商協商音量折扣。

如果你採購較大量的原料，供應商可能會給你折扣。但是，在以便宜的價格尋找供應商提供原料時，不能忽視品質。

The Significance and Application of Gross Interest Rate

Gross Profit Margin is a financial calculation that tells you that in percentage terms, it can be expressed as whether the company's finances are healthy or not. It reveals how much money is left to pay for production, business, expansion, debt repayment, and other business expenses.

The gross profit of the company is the remaining income after deducting all expenses related to the sale of these goods.

Gross interest rate is an equation, with gross profit as the molecule and sales revenue minus the cost of selling goods as the denominator.

Gross profit margin calculation

Gross interest rate is the percentage of revenue retained after deducting the cost of goods sold:

Gross profit = sales revenue minus sales costs

For example, a company may have sales revenue of NT$75 million and sales cost of NT$57 million. Therefore, in this case, the calculation is:

Gross interest rate = NT$750,000 - NT$570,000 / NT$750,000 = 24%

To get all the benefits of this kind of calculation, it is quite simple in itself, and the exact meaning of its components needs to be understood.

Different income types

For most companies, revenue and sales are almost the same. However, an important difference between the two is that income is a more comprehensive term.

It includes sales, but also any other income, such as interest, leased property, royalties, or virtually any other non-sales income.

Gross margin is a good measure of a company's health, but this difference can also lead to inaccuracies.

When calculating gross margin ratios and analyzing results, it is important to know whether you use total sales or total revenue.

For example, if a pharmaceutical company authorizes a drug to another company, it may receive a large royalty in the first year of drug release. This kind of non-sales revenue is a huge change in other years, thus distorting the expected revenue in the next few years.

In this case, an accountant, a professional who studies corporate finance in depth, may add a note to the company's income statement. They will point out that future revenue streams will decline year by year at a relatively predictable rate, and then sharply when drug patents expire. In this case, the gross profit margin equation of gross income is used to generate different answers and different views on the company.

What is the Cost of Goods (COGS)?

Cost of Commodity Sales (COGS) refers only to the variable cost of a company. This explains why gross profit calculations, while useful, do not tell you what you need to know to determine the performance of a company.

Variable costs include actual production costs, such as salaries, raw materials, sales commissions and other costs that differ from production, such as transportation costs associated with sales.

These costs are only related to the revenue from selling the company's products or services, not from other sources, such as interest income.

However, COGS does not include fixed costs, such as rent, salaries paid to salaried employees (as distinct from hourly production workers) and any and all costs associated with the factory. In most cases, these fixed costs are within the normal range, excluding them will slightly increase the accuracy of gross margin calculation, because it allows you to better handle the company's direct costs associated with the production of products.

In some cases, eliminating fixed costs from this equation can provide misleading perceptions of profit margins. A manufacturing company leasing a house in a fast-growing, upcoming area may continue to rise and ultimately unsustainable rental growth, but this will not be reflected in gross interest rates, because rent is a fixed cost.

However, despite its limitations, gross profit calculation is a useful way to track profitability.

Raise gross margin

Business owners have been seeking to raise gross margins. In other words, they want to reduce the cost of sales and increase sales revenue.

One way to achieve this is to raise the price of the product. You have to be cautious, especially in a recession. If you make a mistake and the price is too high, your sales will drop. In order to increase your price, measure the economic environment, your competition, and the supply and demand of your products, as well as any useful information, you can collect your customer base, including income, consumption habits, and credit preferences.

You can also reduce the cost of manufacturing products, which means your variable costs. This is as difficult as raising the price of the product. You can make the product more effective. This may reduce your labor costs, which may require layoffs or other cost-saving constraints that affect employee goodwill. If you reduce your labor costs in this way, it may affect the quality of your products.

Finally, you can reduce the manufacturing cost of data. You may want to find a supplier to provide information at a lower price. You can also try to negotiate volume discounts with current vendors.

If you purchase large quantities of raw materials, the supplier may give you a discount. However, when looking for suppliers to provide raw materials at a low price, we should not ignore the quality.