Bruttomarginaal

Bruttomarginaal, often referred to as gross margin, is a profitability metric that indicates how much of a company’s revenue remains after deducting the cost of goods sold (COGS). It can be expressed as a currency amount (gross profit) or as a percentage of net sales (gross margin percentage).

Calculation can be done in two ways. Gross profit equals net sales minus COGS. The gross margin percentage equals (net sales minus COGS) divided by net sales, usually shown as a percentage. Net sales are gross sales minus returns and allowances. COGS encompass direct materials, direct labor, and allocated manufacturing overhead, but exclude selling, general, and administrative expenses.

Interpretation and use: A higher gross margin suggests more revenue is available to cover other costs and contribute to profit. Margin levels vary by industry and business model, so comparisons are most meaningful within same sector or against historical performance. Changes in pricing, cost of materials, labor efficiency, and product mix can significantly affect margins. Bruttomarginaal is commonly used for pricing decisions, product portfolio optimization, budgeting, and benchmarking.

Limitations: The metric does not account for operating expenses, taxes, or interest, and can be influenced by accounting methods for inventory valuation and cost allocation. It should be considered alongside other profitability measures, such as operating margin and net margin.

Example: If net sales are 1,000,000 and COGS are 600,000, gross profit is 400,000 and the gross margin is 40%.