bruttohinnoitteluun

Bruttohinnoitteluun, also known as gross pricing or gross margin pricing, refers to a pricing strategy where the price of a product or service is set to include a desired profit margin. This means the selling price is determined by calculating the cost of goods sold (COGS) and then adding a percentage on top to represent the profit. The "brutto" or gross aspect emphasizes that this profit is a part of the initial selling price, before any additional expenses like operating costs, taxes, or discounts are factored out.

Businesses using bruttohinnoitteluun aim to ensure that each sale contributes a predetermined amount towards profitability. The calculation typically involves taking the cost of the item, multiplying it by a factor that represents the desired gross margin percentage, and arriving at the final selling price. For example, if a product costs $10 to produce and the business aims for a 50% gross margin, the bruttohinnoitteluun selling price would be $20 ($10 cost + $10 profit). This method is straightforward for setting initial prices and directly links pricing to profitability on a per-unit basis. It is a fundamental concept in cost-plus pricing models.