Müügikulu

Müügikulu, often translated as sales cost or cost of sales, refers to the direct costs attributable to the production and sale of goods or services by a company. It is a crucial component of a company's income statement, representing the expenses incurred in generating revenue.

The calculation of müügikulu typically includes the cost of raw materials, direct labor involved in production, and manufacturing overhead directly related to creating the product. For service businesses, müügikulu might encompass the direct costs of providing that service, such as salaries of service personnel or materials consumed. It does not include indirect expenses like marketing, administrative salaries, or research and development, which are classified as operating expenses.

Understanding müügikulu is essential for analyzing a company's profitability. By subtracting müügikulu from revenue, a company arrives at its gross profit. This figure indicates how efficiently a company manages its production and direct selling activities. A lower müügikulu relative to revenue generally signifies better cost management and higher gross margins, suggesting a healthier financial performance. Comparing müügikulu trends over time and against industry benchmarks provides valuable insights into a company's operational efficiency and competitive positioning.