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米其林 · 2023年06月07日

gross margin跟operating margin要怎么算呀

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  2. FRA

NO.PZ2019120301000055

问题如下：

Question

The following data is available on two companies that operate in the same industry:


Which of the following statements is most appropriate? Better margin performance will be reported by:

选项：

A.Company Y at the gross margin level and Company X at the operating margin level. B.Company Y at both the gross margin and operating margin levels. C.Company X at the gross margin level and Company Y at the operating margin level.

解释：

Solution

C is correct. Common size statements offer a convenient way to compare companies of different magnitudes. Company X reports better (higher) gross margin performance. Company Y reports better (higher) operating margin performance.


A is incorrect. On a common-size basis, Company Y has a lower gross margin, as discussed above. Company X has a lower operating margin as calculated above.

B is incorrect. On a common-size basis, Company Y has a lower gross margin.

这两个名词的定义是什么呀

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王园圆_品职助教 · 2023年06月07日

gross margin 毛利润 = sales -COGS，是指收入扣除直接相关的生产成本后的利润

operating margin 经营利润 = sales - COGS - SG&A（包含selling & marketing，administrative,R&D costs),是收入扣除直接相关的生产成本再减去经营过程中必要的开支后的收入，不需要考虑利息费用，利息收入，和税费

米其林 · 2023年06月08日

还想问一下老师，对于这两个词来说，题目里面会出现别的同义词吗？还是题目出现的都是这两个词呀

王园圆_品职助教 · 2023年06月08日

gross margin应该不会有类似的同义词了

operating margin的话，一级有时候等同于EBIT

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