As a business owner, you calculate a variety of figures to determine your company’s financial health. One of these figures to keep on your radar is gross margin. Read on to learn what is gross margin and how it can help you set prices for your goods or services.

What is gross margin?

毛利率是您的企业净销售额减去销售商品成本（COGS）。基本上，毛利率是您公司产生后的收入直接成本from producing your goods or services.

Yournet salesshow the revenue your business makes after deducting things like discounts, returns, and allowances from your profits. To find net sales, subtract deductions (e.g., discounts) from your gross sales.

商品成本is how much it costs to produce your products or services. Your COGS can include things like direct materials and direct labor expenses. To calculate your COGS, add your beginning inventory and purchases during the period together. Then, subtract your ending inventory.

查看下面的毛利率公式：

毛利率= Net Sales – Cost of Goods Sold

您的毛利率越高，您的企业在生产商品和服务方面的效率就越高。

毛利率代表您业务保留的每一美元的部分。例如，如果您的毛利率为40％，则您的收入每美元收入为0.40美元。

Gross margin vs. net margin

If you’ve heard of net margin before, you might be wondering,What’s the difference between gross margin and net margin?

与毛利率不同，净利润包括您业务的所有费用，而不仅仅是与齿轮相关的费用。计算净利润时，您必须从净销售额中减去齿轮以及管理，财务和其他费用。

毛利率可帮助您的公司评估制造业活动的盈利能力，而净利润可帮助您计算公司的整体盈利能力。

How to calculate gross margin: Examples

How do you find gross margin? Using the formula from above, let’s take a look at some examples of calculating gross margin. As a reminder, this is the gross margin formula:

毛利率=净销售 - 出售商品成本

Example 1

Say your business’s net sales for the year are $50,000. Your cost of goods sold is $20,000.

毛利率= $50,000 – $20,000

Your business’s total gross margin dollars are $30,000. This means after you subtract how much it costs to produce your products or services, you’re left with $30,000.

Some businesses prefer to see their gross margin as a percentage instead of a dollar amount. To convert your gross margin to a percentage, use the following formula:

毛利率= [（净销售 - 售出的商品成本） /净销售] x 100

Using the same numbers from above for net sales and COGS, you can calculate your business’s gross margin as a percentage.

毛利率= [($50,000 – $20,000) / $50,000] X 100

Your gross margin on sales for the year as a percentage is 60%. This means your business has 60% of its revenue left over after it pays direct costs (cost of goods sold).

Example 2

Let’s say you own a T-shirt business. You sell each T-shirt for $30. Your COGS is $15 per shirt.

毛利率= $30 – $15

毛利率(Percent) = [($30 – $15) / $30] X 100

您出售的每件T恤的毛利率为50％。这意味着在考虑出售商品成本之后，您将剩下一半的收入。

How to improve your gross margin

Ideally, the higher your gross margin is, the better off your business will be. For example, you would rather have a 70% gross margin vs. a 15% gross margin because it means you have higher profits.

Keep in mind that gross margins vary from business to business and can also vary depending on your industry. And, remember that gross margins are generally lower for startups.

如果您想增加毛利率，可以：

• Increase prices
• Reduce direct costs (COGS)
• Decrease inventory waste
• 调整您的产品
• Add new services or products

Importance of understanding gross margin

您的毛利率可以告诉您许多事情。它可以向您表明您的齿轮太高，价格太低，或者产品需要更新或更改。

许多企业主s fail to recognize the significance of their gross margin, especially new startup owners that don’t have as much financial experience.

Calculating your business’s gross margin can help you:

• 评估盈利能力
• Save money
• 确定您的盈亏平衡点

了解您的业务毛利率对于评估您的盈利能力至关重要。计算毛利率可让您看到在销售商品成本上考虑因素之后赚了多少利润。没有您的毛利率，您将不知道您的业务有多盈利，以及您是否需要对价格进行调整或直接成本。

If you’re looking to save money, your gross margin can help. As you saw in one example, you can calculate gross margin on a per-product basis. Calculating gross margin can show you if you’re spending too much time or labor on a certain product or service. Having your gross margin can help you make decisions that will keep your costs lower and improve your profits in the long run.

To know your company’s break-even point, utilize your gross margin. Your break-even point is the amount of revenue you need to earn in order for your total sales to equal total expenses. For example, if your business expenses total $50,000 and your gross margin is 50%, you would need to make $100,000 to cover your costs and break even.

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本文已从2015年3月6日的原始出版日期开始更新。

This is not intended as legal advice; for more information, please点击这里。