2009年3月21日星期六

注解 - 營業利益率 ( Turnover rate of benefits )

營業利益率

 營業利益率=(營業收入-營業成本-營業費用)/營業收入
 營業利益率為公司每創造1元的營收所能得到的獲利,與毛利率的差別在於毛利率只考慮直接因為生產產品所需要的成本,而營業利益則是考慮了在取得收入的過程中所耗用的一切成本。
 營業利益率為反映一家公司本業獲利能力的指標。由於營業利益的計算已將過程中所耗用的一切成本均列入考量,因此在關注本業的獲利能力時,營業利益率便為 重要指標。與毛利率概念相同,當營業利益率發生變化時,通常代表著公司體質發生轉變,例如新產品效益出現、規模經濟量顯現或是管理能力的提升等等,這些公 司體質轉佳的效益都會顯現在營業利益率數字中。


翻译: 中文 » 英语


Turnover rate of benefits

Turnover rate of benefits = (operating income - operating costs - operating expenses) / operating income
Turnover rate of benefits for the company to create 1 million each in revenue available to the profit and gross profit margin gross profit margin of difference is because only consider direct production costs of the required products, and business interests are taken into account in the process of revenue in the amount of all costs.
Turnover rate reflects the benefits of a company in the industry, the profitability of the target. Because of the benefits of business process computing has spent considering all the costs are included, so concerned about the profitability of the industry, the turnover rate of benefits for important target. The same concept with the gross margin, when the turnover rate of change in benefits, they usually happen on behalf of the company's physical changes, such as emergence of new product benefits, economies of scale or volume appear to enhance management capabilities and so on, these companies the benefits of physical fitness will be a better show benefits at the rate of turnover in the figure.

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