bruttoavance
Bruttoavance is a financial metric used in accounting and business management to measure the profitability of goods or services sold before fixed costs and other operating expenses are taken into account. In many Scandinavian contexts, bruttoavance corresponds to what is commonly called gross margin: the difference between net sales revenue and the cost of goods sold (COGS).
Calculation and variants: Absolute bruttoavance equals Net sales minus COGS. The corresponding rate, bruttoavance percentage or
Interpretation and use: Bruttoavance indicates how much revenue remains to cover fixed costs and generate profit
Variations and caveats: The exact definition of COGS and what is included in bruttoavance can vary by
Example: If a product sells for 1000 and COGS is 700, bruttoavance is 300 (30% of net