注解 - 毛利率 ( Gross margin )

毛利率

　毛利率＝(營業收入－營業成本)／營業收入
　毛利率為公司產品獲利能力的指標，享有高毛利率的公司通常表示公司在該領域具有獨特的能力(例如掌握技術、掌握客戶、產品創新或具有規模經濟等等...)，因此具有高毛利率公司往往是該領域的龍頭廠商或是利基型廠商。
　由於毛利率是一家公司獲利能力的最基本指標，因此觀察其變化將可找出公司獲利變化的趨勢。當公司的毛利率往上提升時，常代表著公司的新產品效益出現，或是規模經濟量顯現，均為公司體質好轉的跡象。

翻译： 中文 » 英语

Gross margin

Gross margin = (operating income - operating costs) / operating income
Product gross margin for the company's profitability target, the company enjoyed high gross margin is usually in the area said the company has a unique capacity (such as mastery of technology, customer master, product innovation or economies of scale and so on ...), and therefore high-margin companies are leading manufacturers in the field or niche-type companies.
Gross profit margins because of the profitability of a company are the most basic target, so to observe the changes in the company will be able to identify changes in trends in profitability. When upgrading the company's gross profit margins up, the often represent the effectiveness of the company's new products appear, or the volume of emerging economies of scale, companies are signs of physical improvement.