Θέλετε να έχετε μικτό περιθώριο κέρδους (gross profit margin) π.χ. 20% επί της τιμής πώλησης και γνωρίζετε την τιμή αγοράς. Πως υπολογίζετε εύκολα την τιμή πώλησης;
Έστω ότι η τιμή αγοράς είναι 35 ευρώ. Για να βρείτε την τιμή πώλησης :
- Διαιρείτε το κέρδος π.χ. 20% που επιθυμείτε επί της τιμής πώλησης με το 100 δηλ. 20:100 = 0,20
2. Αφαιρείτε από το 1 το αποτέλεσμα δηλ. 1 – 0,20 = 0,80
3. Διαιρείτε την τιμή αγοράς 35 ευρώ με το 0,80 και έχετε την τιμή πώλησης δηλ. 35 : 0,80 = 43,75 ευρώ
Επαλήθευση μικτού περιθωρίου κέρδους με τιμή πώλησης 43,75 ευρώ και τιμή αγοράς 35 ευρώ :
43,75 τιμή πώλησης – 35 τιμή αγοράς = 8,75 μικτό κέρδος σε ευρώ =>
8,75 μικτό κέρδος σε ευρώ : 43,75 τιμή πώλησης = 0,2 ή 20% μικτό περιθώριο κέρδους
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