Glossary entry (derived from question below)
English term or phrase:
full cost mark-up
Ukrainian translation:
Загальна рентабельність витрат
Added to glossary by
Elena Shtronda
Jan 8, 2018 07:03
6 yrs ago
2 viewers *
English term
full cost mark-up
English to Ukrainian
Bus/Financial
Business/Commerce (general)
Profit Level Indicator (PLI)
The PLI measures the relationship between (i) profits, and (ii) either costs incurred, revenues earned, or assets employed.
A number of PLIs could be considered for different cases.
Those commonly used depend on the circumstances and include (i) return on capital employed (operating income to average operating assets) and its variants, or (ii) financial ratios such as a Berry ratio (gross profit divided by operating expenses), return on sales (operating profit divided by sales), or full cost mark-up (operating profit divided by total cost).
The selection of the appropriate PLI depends primarily on the extent to which the profit level indicator is likely to produce a reliable measure of the income that the tested party earned.
Total cost is cost of goods sold plus operating expenses.
The PLI measures the relationship between (i) profits, and (ii) either costs incurred, revenues earned, or assets employed.
A number of PLIs could be considered for different cases.
Those commonly used depend on the circumstances and include (i) return on capital employed (operating income to average operating assets) and its variants, or (ii) financial ratios such as a Berry ratio (gross profit divided by operating expenses), return on sales (operating profit divided by sales), or full cost mark-up (operating profit divided by total cost).
The selection of the appropriate PLI depends primarily on the extent to which the profit level indicator is likely to produce a reliable measure of the income that the tested party earned.
Total cost is cost of goods sold plus operating expenses.
Proposed translations
(Ukrainian)
4 +1 | Загальна рентабельність витрат | Lyubov Kucher |
Proposed translations
+1
25 mins
Selected
Загальна рентабельність витрат
Загальна рентабельність витрат визначається як відношення прибутку, отриманою в цілому по підприємству (результат від операційної діяльності) до загальних витрат (суми собівартості послуг, адміністративних витрат, витрат на збут та інших операційних витрат):
http://eprints.kname.edu.ua/43476/1/ПЕЧ_2014_361М РГР ФЕАПТ....
http://eprints.kname.edu.ua/43476/1/ПЕЧ_2014_361М РГР ФЕАПТ....
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