Müügikasum

Müügikasum, often translated as sales profit or gross profit from sales, refers to the profit a company makes from selling its goods or services after deducting the direct costs associated with producing or acquiring those goods or services. It is a key metric for understanding the fundamental profitability of a company's core operations.

To calculate müügikasum, one subtracts the cost of goods sold (COGS) from the total sales revenue. COGS includes all direct expenses incurred in creating the product or service, such as raw materials, direct labor, and manufacturing overhead directly attributable to the sale. Indirect costs, such as administrative expenses, marketing, and sales commissions, are not included in the calculation of müügikasum.

Müügikasum is an important indicator because it shows how efficiently a company is managing its production and pricing strategies. A healthy müügikasum suggests that the company is selling its products or services for more than they cost to produce, allowing for potential profits after covering other operating expenses. A declining or negative müügikasum, on the other hand, can signal problems with pricing, production costs, or demand for the company's offerings. It is a crucial step in determining a company's overall profitability, as it forms the basis for calculating operating profit and net profit.