Margenarten

Margenarten is a German term used in business to denote different profitability margins expressed as a percentage of revenue. The concept is applied in financial reporting, cost accounting, and managerial analysis to show how efficiently a company converts sales into profit.

The most common Margenarten are: Bruttomarge (gross margin), defined as (Revenue minus Cost of Goods Sold) divided by Revenue; Betriebs-/Operative Margin (operating margin), defined as Operating Profit divided by Revenue; and Nettomarge (net margin), defined as Net Profit divided by Revenue. A related measure is the Beitragsmarge (contribution margin), defined as (Revenue minus variable costs) divided by Revenue. Each margin answers a different profitability question and uses different cost bases. Margins may be reported at different levels of aggregation, such as company-wide or by product line.

Calculations are typically expressed as percentages and used for comparison over time or across peers. For example, a company with revenue 100, COGS 60, operating costs 20, and net profit 12 yields a Bruttomarge of 40%, an Operative Margin of 20%, and a Nettomarge of 12%.

Margenarten are used for pricing decisions, budgeting, benchmarking, and evaluating efficiency. They are influenced by industry structure, scale, cost control, and accounting methods. Because margins vary widely by sector, comparisons should be made within similar industries and periods, and adjustments should be made for non-recurring items or differences in reporting standards (GAAP vs IFRS). Some organizations report additional margins such as EBITDA margin or different forms of contribution margin.