Mis on brutomargina?

Gross margin (gross profit margin) is a profitability indicator of a product or business, reflecting the difference between revenue and the cost of goods or services sold. It shows how much money remains after covering the direct costs of production or purchase.

Formula:

Gross Margin = (Revenue - Cost) / Revenue * 100%

Example: if a product is sold for 1000 rubles and its production cost is 600 rubles, the gross margin will be:

(1000 - 600) / 1000 * 100% = 40%

This indicator is important for assessing the effectiveness of pricing and cost management.