. . . "\u0412\u0430\u043B\u043E\u0432\u0430\u044F \u0440\u0435\u043D\u0442\u0430\u0431\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u044C"@ru . . "Die Handelsspanne (englisch gross margin) ist eine abgeleitete Preisgr\u00F6\u00DFe in der Wirtschaft, die insbesondere bei Handelsunternehmen verwendet wird. F\u00FCr gehandelte Waren oder Dienstleistungen ist die Handelsspanne die Differenz aus Listenverkaufspreis und Einstandspreis im Verh\u00E4ltnis zum Listenverkaufspreis, \u00FCblicherweise angegeben in Prozent."@de . "Margine commerciale"@it . . "\u58F2\u4E0A\u7DCF\u5229\u76CA"@ja . . . . "\u58F2\u4E0A\u7DCF\u5229\u76CA\uFF08\u3046\u308A\u3042\u3052\u305D\u3046\u308A\u3048\u304D\u3001\u82F1: gross margin\uFF09\u3068\u306F\u3001\u4F1A\u793E\u304C1\u5E74\u3067\u3069\u308C\u304F\u3089\u3044\u5229\u76CA\u3092\u51FA\u3057\u305F\u304B\u3092\u8868\u3059\u3082\u306E\u3067\u3001\u58F2\u4E0A\u9AD8\u304B\u3089\u58F2\u4E0A\u539F\u4FA1\u3092\u5DEE\u3057\u5F15\u3044\u305F\u3082\u306E\u3002\u7C97\u5229\u76CA\uFF08\u3042\u3089\u308A\u3048\u304D\uFF09\u3001\u8352\u5229\u76CA\u3068\u3082\u3044\u3046\u3002 \u58F2\u4E0A\u7DCF\u5229\u76CA(\u7C97\u5229) \uFF1D \u58F2\u4E0A\u9AD8 \uFF0D \u58F2\u4E0A\u539F\u4FA1"@ja . . "Mar\u017Ca brutto"@pl . . . "Gross margin"@en . . . . "Mar\u017Ee"@cs . . "\u58F2\u4E0A\u7DCF\u5229\u76CA\uFF08\u3046\u308A\u3042\u3052\u305D\u3046\u308A\u3048\u304D\u3001\u82F1: gross margin\uFF09\u3068\u306F\u3001\u4F1A\u793E\u304C1\u5E74\u3067\u3069\u308C\u304F\u3089\u3044\u5229\u76CA\u3092\u51FA\u3057\u305F\u304B\u3092\u8868\u3059\u3082\u306E\u3067\u3001\u58F2\u4E0A\u9AD8\u304B\u3089\u58F2\u4E0A\u539F\u4FA1\u3092\u5DEE\u3057\u5F15\u3044\u305F\u3082\u306E\u3002\u7C97\u5229\u76CA\uFF08\u3042\u3089\u308A\u3048\u304D\uFF09\u3001\u8352\u5229\u76CA\u3068\u3082\u3044\u3046\u3002 \u58F2\u4E0A\u7DCF\u5229\u76CA(\u7C97\u5229) \uFF1D \u58F2\u4E0A\u9AD8 \uFF0D \u58F2\u4E0A\u539F\u4FA1"@ja . . "Gross profit = Net sales \u2212 Cost of goods sold + Annual sales return"@en . "1100458692"^^ . "El marge brut \u00E9s la difer\u00E8ncia entre els ingressos i el (en angl\u00E8s cost of goods sold, COGS) dividit pels ingressos. El marge brut s'expressa com un percentatge. Generalment, es calcula com el preu de venda d'un article, menys el (per exemple, costos de producci\u00F3 o adquisici\u00F3, sense incloure els costos fixos indirectes com a despeses d'oficina, lloguer o costos administratius). El marge brut sovint es fa servir indistintament amb el guany brut, per\u00F2 els termes s\u00F3n diferents. Quan es parla d'una quantitat monet\u00E0ria, \u00E9s t\u00E8cnicament correcte utilitzar el terme Guany brut. Quan es fa refer\u00E8ncia a un percentatge o proporci\u00F3, \u00E9s correcte fer servir Marge brut. En altres paraules, el marge brut \u00E9s un valor percentual, mentre que el guany brut \u00E9s un valor monetari. El Marge brut \u00E9s un tipus de marge de benefici, espec\u00EDficament una forma de benefici dividit per l'ingr\u00E9s net: per exemple, marge brut (benefici); marge operatiu (benefici); marge net (benefici); etc."@ca . . . "Marketing Metrics: The Definitive Guide to Measuring Marketing Performance by Farris, Bendle, Pfeifer and Reibstein"@en . . . "Die Handelsspanne (englisch gross margin) ist eine abgeleitete Preisgr\u00F6\u00DFe in der Wirtschaft, die insbesondere bei Handelsunternehmen verwendet wird. F\u00FCr gehandelte Waren oder Dienstleistungen ist die Handelsspanne die Differenz aus Listenverkaufspreis und Einstandspreis im Verh\u00E4ltnis zum Listenverkaufspreis, \u00FCblicherweise angegeben in Prozent."@de . "El marge brut \u00E9s la difer\u00E8ncia entre els ingressos i el (en angl\u00E8s cost of goods sold, COGS) dividit pels ingressos. El marge brut s'expressa com un percentatge. Generalment, es calcula com el preu de venda d'un article, menys el (per exemple, costos de producci\u00F3 o adquisici\u00F3, sense incloure els costos fixos indirectes com a despeses d'oficina, lloguer o costos administratius). El Marge brut \u00E9s un tipus de marge de benefici, espec\u00EDficament una forma de benefici dividit per l'ingr\u00E9s net: per exemple, marge brut (benefici); marge operatiu (benefici); marge net (benefici); etc."@ca . . "Gross margin is the difference between revenue and cost of goods sold (COGS), divided by revenue. Gross margin is expressed as a percentage. Generally, it is calculated as the selling price of an item, less the cost of goods sold (e. g. production or acquisition costs, not including indirect fixed costs like office expenses, rent, or administrative costs), then divided by the same selling price. \"Gross margin\" is often used interchangeably with \"gross profit\", however the terms are different: \"gross profit\" is technically an absolute monetary amount and \"gross margin\" is technically a percentage or ratio."@en . . "\u6BDB\u5229\u7387\uFF08Gross margin\uFF09\uFF0C\u53C8\u79F0\u9500\u552E\u6BDB\u5229\u7387\uFF0C\u662F\u4E00\u4E2A\u8861\u91CF\u76C8\u5229\u80FD\u529B\u7684\u6307\u6807\uFF0C\u901A\u5E38\u7528\u767E\u5206\u6570\u8868\u793A\u3002\u5176\u8BA1\u7B97\u516C\u5F0F\u4E3A\uFF1A \u6BDB\u5229\u7387\u8D8A\u9AD8\u5219\u8BF4\u660E\u4F01\u4E1A\u7684\u76C8\u5229\u80FD\u529B\u8D8A\u5F37\uFF0C\u63A7\u5236\u6210\u672C\u7684\u80FD\u529B\u8D8A\u5F3A\u3002\u4F46\u662F\u5C0D\u65BC\u4E0D\u540C\u89C4\u6A21\u548C\u884C\u4E1A\u7684\u4F01\u4E1A\uFF0C\u6BDB\u5229\u7387\u7684\u53EF\u6BD4\u6027\u4E0D\u5F3A\u3002"@zh . . "1569856"^^ . "Mar\u017Ee v ekonomii vyjad\u0159uje v\u00FDnos z prodeje, jde o pod\u00EDl mezi ziskem a prodejn\u00ED cenou. Zisk je zde rozd\u00EDl mezi prodejn\u00ED a n\u00E1kupn\u00ED cenou (tj. bez zapo\u010D\u00EDt\u00E1n\u00ED provozn\u00EDch n\u00E1klad\u016F) na po\u0159\u00EDzen\u00ED ekonomick\u00E9ho statku (zbo\u017E\u00ED, slu\u017Eby). Mar\u017Ee se vyjad\u0159uje v procentech nebo absolutn\u011B (pak ji ozna\u010Dujeme jako jako zisk). P\u0159i v\u00FDpo\u010Dtu mar\u017Ee v procentech p\u0159edstavuje prodejn\u00ED cena z\u00E1klad 100 %, a proto v\u00FDsledek nem\u016F\u017Ee p\u0159ekro\u010Dit hranici 100 %. Naopak obchodn\u00ED p\u0159ir\u00E1\u017Eka p\u0159i v\u00FDpo\u010Dtu vych\u00E1z\u00ED z n\u00E1kupn\u00ED ceny a hranici 100 % p\u0159ekro\u010Dit m\u016F\u017Ee."@cs . . . "Gross margin is the difference between revenue and cost of goods sold (COGS), divided by revenue. Gross margin is expressed as a percentage. Generally, it is calculated as the selling price of an item, less the cost of goods sold (e. g. production or acquisition costs, not including indirect fixed costs like office expenses, rent, or administrative costs), then divided by the same selling price. \"Gross margin\" is often used interchangeably with \"gross profit\", however the terms are different: \"gross profit\" is technically an absolute monetary amount and \"gross margin\" is technically a percentage or ratio. Gross margin is a kind of profit margin, specifically a form of profit divided by net revenue, e. g., gross (profit) margin, operating (profit) margin, net (profit) margin, etc."@en . . "El margen bruto es la diferencia entre los ingresos y el costo de los bienes vendidos (COGS) dividido por los ingresos. El margen bruto se expresa como un porcentaje. Generalmente, se calcula como el precio de venta de un art\u00EDculo, menos el costo de los bienes vendidos (por ejemplo, costos de producci\u00F3n o adquisici\u00F3n, sin incluir los costos fijos indirectos como gastos de oficina, alquiler o costos administrativos). El margen bruto a menudo se usa indistintamente con la ganancia bruta, pero los t\u00E9rminos son diferentes. Cuando se habla de una cantidad monetaria, es t\u00E9cnicamente correcto utilizar el t\u00E9rmino Ganancia bruta; Cuando se hace referencia a un porcentaje o proporci\u00F3n, es correcto usar Margen bruto. En otras palabras, el margen bruto es un valor porcentual, mientras que la ganancia bruta es un valor monetario. El margen bruto es un tipo de margen de beneficio, espec\u00EDficamente una forma de beneficio dividido por el ingreso neto: por ejemplo, margen bruto (beneficio); margen operativo (beneficio); margen neto (beneficio); etc."@es . "El margen bruto es la diferencia entre los ingresos y el costo de los bienes vendidos (COGS) dividido por los ingresos. El margen bruto se expresa como un porcentaje. Generalmente, se calcula como el precio de venta de un art\u00EDculo, menos el costo de los bienes vendidos (por ejemplo, costos de producci\u00F3n o adquisici\u00F3n, sin incluir los costos fijos indirectos como gastos de oficina, alquiler o costos administrativos). El margen bruto a menudo se usa indistintamente con la ganancia bruta, pero los t\u00E9rminos son diferentes. Cuando se habla de una cantidad monetaria, es t\u00E9cnicamente correcto utilizar el t\u00E9rmino Ganancia bruta; Cuando se hace referencia a un porcentaje o proporci\u00F3n, es correcto usar Margen bruto. En otras palabras, el margen bruto es un valor porcentual, mientras que la ganancia "@es . . . "\u0625\u062C\u0645\u0627\u0644\u064A \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062D\u064A (\u0628\u0627\u0644\u0625\u0646\u062C\u0644\u064A\u0632\u064A\u0629 Gross profit margin) \u0647\u0648 \u0627\u0644\u0641\u0631\u0642 \u0628\u064A\u0646 \u0627\u0644\u0625\u064A\u0631\u0627\u062F\u0627\u062A \u0648\u062A\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) \u0645\u0642\u0633\u0648\u0645\u064B\u0627 \u0639\u0644\u0649 \u0627\u0644\u0625\u064A\u0631\u0627\u062F\u0627\u062A. \u064A\u062A\u0645 \u0627\u0644\u062A\u0639\u0628\u064A\u0631 \u0639\u0646 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062C\u0645\u0627\u0644\u064A \u0643\u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064A\u0629. \u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060C \u064A\u062A\u0645 \u062D\u0633\u0627\u0628\u0647 \u0639\u0644\u0649 \u0623\u0646\u0647 \u0633\u0639\u0631 \u0628\u064A\u0639 \u0639\u0646\u0635\u0631 \u0645\u0627\u060C \u0645\u0637\u0631\u0648\u062D\u064B\u0627 \u0645\u0646\u0647 \u062A\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (\u0639\u0644\u0649 \u0633\u0628\u064A\u0644 \u0627\u0644\u0645\u062B\u0627\u0644\u060C \u062A\u0643\u0627\u0644\u064A\u0641 \u0627\u0644\u0625\u0646\u062A\u0627\u062C \u0623\u0648 \u0627\u0644\u0634\u0631\u0627\u0621\u060C \u0644\u0627 \u062A\u0634\u0645\u0644 \u0627\u0644\u062A\u0643\u0627\u0644\u064A\u0641 \u0627\u0644\u062B\u0627\u0628\u062A\u0629 \u063A\u064A\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u062B\u0644 \u0645\u0635\u0627\u0631\u064A\u0641 \u0627\u0644\u0645\u0643\u062A\u0628 \u0623\u0648 \u0627\u0644\u0625\u064A\u062C\u0627\u0631 \u0623\u0648 \u0627\u0644\u062A\u0643\u0627\u0644\u064A\u0641 \u0627\u0644\u0625\u062F\u0627\u0631\u064A\u0629)\u060C \u062B\u0645 \u064A\u062A\u0645 \u0642\u0633\u0645\u0629 \u0633\u0639\u0631 \u0627\u0644\u0628\u064A\u0639 \u0646\u0641\u0633\u0647. \u063A\u0627\u0644\u0628\u064B\u0627 \u0645\u0627 \u064A\u0633\u062A\u062E\u062F\u0645 \u00AB\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062C\u0645\u0627\u0644\u064A\u00BB \u0628\u0627\u0644\u062A\u0628\u0627\u062F\u0644 \u0645\u0639 \u00AB\u0625\u062C\u0645\u0627\u0644\u064A \u0627\u0644\u0631\u0628\u062D\u00BB\u060C \u0648\u0644\u0643\u0646 \u0627\u0644\u0645\u0635\u0637\u0644\u062D\u064A\u0646 \u0645\u062E\u062A\u0644\u0641\u0627\u0646: \u00AB\u0625\u062C\u0645\u0627\u0644\u064A \u0627\u0644\u0631\u0628\u062D\u00BB \u0647\u0648 \u062A\u0642\u0646\u064A\u064B\u0627 \u0645\u0628\u0644\u063A \u0646\u0642\u062F\u064A \u0645\u0637\u0644\u0642 \u0648 \u00AB\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062C\u0645\u0627\u0644\u064A\u00BB \u062A\u0642\u0646\u064A\u064B\u0627 \u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064A\u0629 \u0623\u0648 \u0646\u0633\u0628\u0629. \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062C\u0645\u0627\u0644\u064A \u0647\u0648 \u0646\u0648\u0639 \u0645\u0646 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062D\u060C \u0648\u0639\u0644\u0649 \u0648\u062C\u0647 \u0627\u0644\u062A\u062D\u062F\u064A\u062F \u0634\u0643\u0644 \u0645\u0646 \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0631\u0628\u062D \u0645\u0642\u0633\u0648\u0645\u064B\u0627 \u0639\u0644\u0649 \u0635\u0627\u0641\u064A \u0627\u0644\u0625\u064A\u0631\u0627\u062F\u0627\u062A\u060C \u0639\u0644\u0649 \u0633\u0628\u064A\u0644 \u0627\u0644\u0645\u062B\u0627\u0644\u060C \u0625\u062C\u0645\u0627\u0644\u064A (\u0627\u0644\u0631\u0628\u062D) \u0627\u0644\u0647\u0627\u0645\u0634\u060C \u0647\u0627\u0645\u0634 \u0627\u0644\u062A\u0634\u063A\u064A\u0644 (\u0627\u0644\u0631\u0628\u062D)\u060C\u0647\u0627\u0645\u0634 \u0635\u0627\u0641\u064A \u0627\u0644\u0631\u0628\u062D\u060C \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643."@ar . "\u6BDB\u5229\u7387"@zh . "Marge b\u00E9n\u00E9ficiaire brute"@fr . "Mar\u017Ca brutto (ang. gross margin) \u2013 stosunek do przychod\u00F3w ze sprzeda\u017Cy badanego przedsi\u0119biorstwa w danym okresie. Zale\u017Cno\u015B\u0107 t\u0119 mo\u017Cna przedstawi\u0107 za pomoc\u0105 nast\u0119puj\u0105cego r\u00F3wnania (wynik w procentach): Koszty sprzedanych produkt\u00F3w, towar\u00F3w i materia\u0142\u00F3w odnosz\u0105 si\u0119 do ca\u0142o\u015Bci nak\u0142ad\u00F3w po\u0142\u0105czonych bezpo\u015Brednio z produktem, np.: koszty energii, koszty pracy, koszty materia\u0142\u00F3w w danym okresie. Nie wlicza si\u0119 do nich koszt\u00F3w administracji, wydatk\u00F3w na biuro, czynsz itp. W uj\u0119ciu bezwzgl\u0119dnym mar\u017Ca brutto jest synonimem wyniku brutto ze sprzeda\u017Cy: Mar\u017Ca brutto = Przychody ze sprzeda\u017Cy \u2013 Koszt sprzedanych produkt\u00F3w, towar\u00F3w i materia\u0142\u00F3w Podr\u0119czniki rachunkowo\u015Bci zarz\u0105dczej uto\u017Csamiaj\u0105 cz\u0119sto mar\u017C\u0119 brutto z tzw. (ang. contribution margin), zdefiniowan\u0105 jako r\u00F3\u017Cnica mi\u0119dzy przychodami ze sprzeda\u017Cy a kosztami zmiennymi."@pl . "Mar\u017Ee v ekonomii vyjad\u0159uje v\u00FDnos z prodeje, jde o pod\u00EDl mezi ziskem a prodejn\u00ED cenou. Zisk je zde rozd\u00EDl mezi prodejn\u00ED a n\u00E1kupn\u00ED cenou (tj. bez zapo\u010D\u00EDt\u00E1n\u00ED provozn\u00EDch n\u00E1klad\u016F) na po\u0159\u00EDzen\u00ED ekonomick\u00E9ho statku (zbo\u017E\u00ED, slu\u017Eby). Mar\u017Ee se vyjad\u0159uje v procentech nebo absolutn\u011B (pak ji ozna\u010Dujeme jako jako zisk). P\u0159i v\u00FDpo\u010Dtu mar\u017Ee v procentech p\u0159edstavuje prodejn\u00ED cena z\u00E1klad 100 %, a proto v\u00FDsledek nem\u016F\u017Ee p\u0159ekro\u010Dit hranici 100 %. Naopak obchodn\u00ED p\u0159ir\u00E1\u017Eka p\u0159i v\u00FDpo\u010Dtu vych\u00E1z\u00ED z n\u00E1kupn\u00ED ceny a hranici 100 % p\u0159ekro\u010Dit m\u016F\u017Ee."@cs . "Gross margin = / Revenue"@en . "Il calcolo del margine commerciale (MC) \u00E8 una delle molteplici tecniche atte a rilevare la redditivit\u00E0/profittabilit\u00E0 di un prodotto ed \u00E8 largamente utilizzato dalle imprese che operano nel mercato della distribuzione.La marginalit\u00E0 pu\u00F2 essere calcolata anche in riferimento a pi\u00F9 unit\u00E0 di prodotto (ad esempio per intere famiglie merceologiche, reparti, categorie, aree ecc.)Il MC, espresso sempre in percentuale, \u00E8 uguale al rapporto fra il margine di intermediazione (differenza fra COSTO DI ACQUISTO del prodotto, riportato in fattura debitamente emessa dal fornitore industriale e Prezzo DI VENDITA applicato dal distributore) e il Prezzo di VENDITA al netto iva. Se quindi abbiamo pi\u00F9 unit\u00E0 di prodotto acquistato/venduto: Dove l'espressione (Fatturato_Totale - Costo_Totale_Di_Acquisto) va a indicare il cosiddetto Margine Complessivo. Notiamo quindi che il Margine Complessivo non \u00E8 espresso (a differenza del Margine Commerciale) in termini percentuali e in rapporto al prezzo/fatturato di vendita. Il Costo Totale D'acquisto (o Costo del Venduto) \u00E8 la principale voce di costo variabile per un'impresa commerciale. Quando al Margine complessivo sottraiamo tutti gli altri costi variabili sostenuti otteniamo il Margine di contribuzione, particolarmente utile per le formule del punto di pareggio. Alla validit\u00E0 e alla semplicit\u00E0 teorica del calcolo del MC si frappongono tuttavia altre misure pi\u00F9 complesse (DPP/DPC; Margini per unit\u00E0 di spazio ecc.) ma in grado di offrire un quadro pi\u00F9 completo che aiuti il dettagliante ad attivare le corrette azioni/strategie per incrementare il risultato reddituale. Altra misura simile per semplicit\u00E0 di utilizzo \u00E8 il mark-up (MU) o ricarico che invece esprime il prezzo di vendita del prodotto attraverso una maggiorazione applicata al costo di acquisto. Il MU, espresso in percentuale, rappresenta la differenza fra il Prezzo DI VENDITA e il COSTO DI ACQUISTO del prodotto rapportata al COSTO di ACQUISTO dello stesso. Le relazioni intercorrenti fra MC e MU sono:"@it . . "Handelsspanne"@de . "--02-05"^^ . "1.5"^^ . . "Marge brut"@ca . . "La marge b\u00E9n\u00E9ficiaire brute est un ratio qui mesure la rentabilit\u00E9 relative des ventes."@fr . . "Mar\u017Ca brutto (ang. gross margin) \u2013 stosunek do przychod\u00F3w ze sprzeda\u017Cy badanego przedsi\u0119biorstwa w danym okresie. Zale\u017Cno\u015B\u0107 t\u0119 mo\u017Cna przedstawi\u0107 za pomoc\u0105 nast\u0119puj\u0105cego r\u00F3wnania (wynik w procentach): Koszty sprzedanych produkt\u00F3w, towar\u00F3w i materia\u0142\u00F3w odnosz\u0105 si\u0119 do ca\u0142o\u015Bci nak\u0142ad\u00F3w po\u0142\u0105czonych bezpo\u015Brednio z produktem, np.: koszty energii, koszty pracy, koszty materia\u0142\u00F3w w danym okresie. Nie wlicza si\u0119 do nich koszt\u00F3w administracji, wydatk\u00F3w na biuro, czynsz itp. W uj\u0119ciu bezwzgl\u0119dnym mar\u017Ca brutto jest synonimem wyniku brutto ze sprzeda\u017Cy:"@pl . . . . . . "Il calcolo del margine commerciale (MC) \u00E8 una delle molteplici tecniche atte a rilevare la redditivit\u00E0/profittabilit\u00E0 di un prodotto ed \u00E8 largamente utilizzato dalle imprese che operano nel mercato della distribuzione.La marginalit\u00E0 pu\u00F2 essere calcolata anche in riferimento a pi\u00F9 unit\u00E0 di prodotto (ad esempio per intere famiglie merceologiche, reparti, categorie, aree ecc.)Il MC, espresso sempre in percentuale, \u00E8 uguale al rapporto fra il margine di intermediazione (differenza fra COSTO DI ACQUISTO del prodotto, riportato in fattura debitamente emessa dal fornitore industriale e Prezzo DI VENDITA applicato dal distributore) e il Prezzo di VENDITA al netto iva."@it . . . . . . "\u0625\u062C\u0645\u0627\u0644\u064A \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062D\u064A"@ar . . . "\u6BDB\u5229\u7387\uFF08Gross margin\uFF09\uFF0C\u53C8\u79F0\u9500\u552E\u6BDB\u5229\u7387\uFF0C\u662F\u4E00\u4E2A\u8861\u91CF\u76C8\u5229\u80FD\u529B\u7684\u6307\u6807\uFF0C\u901A\u5E38\u7528\u767E\u5206\u6570\u8868\u793A\u3002\u5176\u8BA1\u7B97\u516C\u5F0F\u4E3A\uFF1A \u6BDB\u5229\u7387\u8D8A\u9AD8\u5219\u8BF4\u660E\u4F01\u4E1A\u7684\u76C8\u5229\u80FD\u529B\u8D8A\u5F37\uFF0C\u63A7\u5236\u6210\u672C\u7684\u80FD\u529B\u8D8A\u5F3A\u3002\u4F46\u662F\u5C0D\u65BC\u4E0D\u540C\u89C4\u6A21\u548C\u884C\u4E1A\u7684\u4F01\u4E1A\uFF0C\u6BDB\u5229\u7387\u7684\u53EF\u6BD4\u6027\u4E0D\u5F3A\u3002"@zh . "\u0412\u0430\u043B\u043E\u0432\u0430\u044F \u0440\u0435\u043D\u0442\u0430\u0431\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u044C, \u0438\u043B\u0438 \u0432\u0430\u043B\u043E\u0432\u0430\u044F \u043C\u0430\u0440\u0436\u0430 (\u0430\u043D\u0433\u043B. gross margin) \u2014 \u0444\u0438\u043D\u0430\u043D\u0441\u043E\u0432\u044B\u0439 \u043A\u043E\u044D\u0444\u0444\u0438\u0446\u0438\u0435\u043D\u0442, \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043B\u044F\u044E\u0449\u0438\u0439 \u0441\u043E\u0431\u043E\u0439 \u0440\u0430\u0437\u043D\u0438\u0446\u0443 \u043C\u0435\u0436\u0434\u0443 \u0432\u044B\u0440\u0443\u0447\u043A\u043E\u0439 \u0438 \u0441\u0435\u0431\u0435\u0441\u0442\u043E\u0438\u043C\u043E\u0441\u0442\u044C\u044E \u0440\u0435\u0430\u043B\u0438\u0437\u043E\u0432\u0430\u043D\u043D\u043E\u0439 \u043F\u0440\u043E\u0434\u0443\u043A\u0446\u0438\u0438 (\u0430\u043D\u0433\u043B. Cost of goods sold, COGS), \u0432\u044B\u0440\u0430\u0436\u0435\u043D\u043D\u043E\u0439 \u0432 \u043F\u0440\u043E\u0446\u0435\u043D\u0442\u0430\u0445 \u043E\u0442 \u0432\u044B\u0440\u0443\u0447\u043A\u0438. \u041A\u0430\u043A \u043F\u0440\u0430\u0432\u0438\u043B\u043E, \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044B\u0432\u0430\u0435\u0442\u0441\u044F \u043D\u0430 \u0435\u0434\u0438\u043D\u0438\u0446\u0443 \u043F\u0440\u043E\u0434\u0443\u043A\u0446\u0438\u0438 \u0438 \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043B\u044F\u0435\u0442 \u0441\u043E\u0431\u043E\u0439 \u043F\u0440\u043E\u0446\u0435\u043D\u0442\u043D\u043E\u0435 \u0441\u043E\u043E\u0442\u043D\u043E\u0448\u0435\u043D\u0438\u0435 \u0440\u0430\u0437\u043D\u0438\u0446\u044B \u043F\u0440\u043E\u0434\u0430\u0436\u043D\u043E\u0439 \u0446\u0435\u043D\u044B \u0442\u043E\u0432\u0430\u0440\u0430 \u0438 \u0441\u0435\u0431\u0435\u0441\u0442\u043E\u0438\u043C\u043E\u0441\u0442\u0438 \u0440\u0435\u0430\u043B\u0438\u0437\u043E\u0432\u0430\u043D\u043D\u043E\u0439 \u043F\u0440\u043E\u0434\u0443\u043A\u0446\u0438\u0438 (\u043D\u0430\u043F\u0440\u0438\u043C\u0435\u0440, \u0437\u0430\u0442\u0440\u0430\u0442\u044B \u043D\u0430 \u043F\u0440\u043E\u0438\u0437\u0432\u043E\u0434\u0441\u0442\u0432\u043E \u0438\u043B\u0438 \u043F\u0440\u0438\u043E\u0431\u0440\u0435\u0442\u0435\u043D\u0438\u0435, \u0437\u0430 \u0438\u0441\u043A\u043B\u044E\u0447\u0435\u043D\u0438\u0435\u043C \u043A\u043E\u0441\u0432\u0435\u043D\u043D\u044B\u0445 \u043F\u043E\u0441\u0442\u043E\u044F\u043D\u043D\u044B\u0445 \u0437\u0430\u0442\u0440\u0430\u0442, \u0442\u0430\u043A\u0438\u0445 \u043A\u0430\u043A \u043E\u0444\u0438\u0441\u043D\u044B\u0435 \u0440\u0430\u0441\u0445\u043E\u0434\u044B, \u0430\u0440\u0435\u043D\u0434\u043D\u0430\u044F \u043F\u043B\u0430\u0442\u0430 \u0438\u043B\u0438 \u0430\u0434\u043C\u0438\u043D\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043D\u044B\u0435 \u0440\u0430\u0441\u0445\u043E\u0434\u044B) \u043A \u043F\u0440\u043E\u0434\u0430\u0436\u043D\u043E\u0439 \u0446\u0435\u043D\u0435. \u041F\u0440\u0438 \u044D\u0442\u043E\u043C, \u0432\u0430\u043B\u043E\u0432\u0443\u044E \u0440\u0435\u043D\u0442\u0430\u0431\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u044C \u0441\u043B\u0435\u0434\u0443\u0435\u0442 \u043D\u0435 \u043F\u0443\u0442\u0430\u0442\u044C \u0441 \u0432\u0430\u043B\u043E\u0432\u043E\u0439 \u043F\u0440\u0438\u0431\u044B\u043B\u044C\u044E, \u043D\u0435\u0441\u043C\u043E\u0442\u0440\u044F \u043D\u0430 \u0442\u043E, \u0447\u0442\u043E \u043E\u0431\u0435 \u043F\u043E\u043D\u044F\u0442\u0438\u044F \u0434\u043E\u0432\u043E\u043B\u044C\u043D\u043E \u0431\u043B\u0438\u0437\u043A\u0438: \u0432\u0430\u043B\u043E\u0432\u0430\u044F \u043F\u0440\u0438\u0431\u044B\u043B\u044C \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043B\u044F\u0435\u0442 \u0441\u043E\u0431\u043E\u0439 \u0430\u0431\u0441\u043E\u043B\u044E\u0442\u043D\u0443\u044E \u0434\u0435\u043D\u0435\u0436\u043D\u0443\u044E \u0441\u0443\u043C\u043C\u0443, \u0432 \u0442\u043E \u0432\u0440\u0435\u043C\u044F \u043A\u0430\u043A \u0432\u0430\u043B\u043E\u0432\u0430\u044F \u0440\u0435"@ru . . . "11757"^^ . . . "\u0412\u0430\u043B\u043E\u0432\u0430\u044F \u0440\u0435\u043D\u0442\u0430\u0431\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u044C, \u0438\u043B\u0438 \u0432\u0430\u043B\u043E\u0432\u0430\u044F \u043C\u0430\u0440\u0436\u0430 (\u0430\u043D\u0433\u043B. gross margin) \u2014 \u0444\u0438\u043D\u0430\u043D\u0441\u043E\u0432\u044B\u0439 \u043A\u043E\u044D\u0444\u0444\u0438\u0446\u0438\u0435\u043D\u0442, \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043B\u044F\u044E\u0449\u0438\u0439 \u0441\u043E\u0431\u043E\u0439 \u0440\u0430\u0437\u043D\u0438\u0446\u0443 \u043C\u0435\u0436\u0434\u0443 \u0432\u044B\u0440\u0443\u0447\u043A\u043E\u0439 \u0438 \u0441\u0435\u0431\u0435\u0441\u0442\u043E\u0438\u043C\u043E\u0441\u0442\u044C\u044E \u0440\u0435\u0430\u043B\u0438\u0437\u043E\u0432\u0430\u043D\u043D\u043E\u0439 \u043F\u0440\u043E\u0434\u0443\u043A\u0446\u0438\u0438 (\u0430\u043D\u0433\u043B. Cost of goods sold, COGS), \u0432\u044B\u0440\u0430\u0436\u0435\u043D\u043D\u043E\u0439 \u0432 \u043F\u0440\u043E\u0446\u0435\u043D\u0442\u0430\u0445 \u043E\u0442 \u0432\u044B\u0440\u0443\u0447\u043A\u0438. \u041A\u0430\u043A \u043F\u0440\u0430\u0432\u0438\u043B\u043E, \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044B\u0432\u0430\u0435\u0442\u0441\u044F \u043D\u0430 \u0435\u0434\u0438\u043D\u0438\u0446\u0443 \u043F\u0440\u043E\u0434\u0443\u043A\u0446\u0438\u0438 \u0438 \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043B\u044F\u0435\u0442 \u0441\u043E\u0431\u043E\u0439 \u043F\u0440\u043E\u0446\u0435\u043D\u0442\u043D\u043E\u0435 \u0441\u043E\u043E\u0442\u043D\u043E\u0448\u0435\u043D\u0438\u0435 \u0440\u0430\u0437\u043D\u0438\u0446\u044B \u043F\u0440\u043E\u0434\u0430\u0436\u043D\u043E\u0439 \u0446\u0435\u043D\u044B \u0442\u043E\u0432\u0430\u0440\u0430 \u0438 \u0441\u0435\u0431\u0435\u0441\u0442\u043E\u0438\u043C\u043E\u0441\u0442\u0438 \u0440\u0435\u0430\u043B\u0438\u0437\u043E\u0432\u0430\u043D\u043D\u043E\u0439 \u043F\u0440\u043E\u0434\u0443\u043A\u0446\u0438\u0438 (\u043D\u0430\u043F\u0440\u0438\u043C\u0435\u0440, \u0437\u0430\u0442\u0440\u0430\u0442\u044B \u043D\u0430 \u043F\u0440\u043E\u0438\u0437\u0432\u043E\u0434\u0441\u0442\u0432\u043E \u0438\u043B\u0438 \u043F\u0440\u0438\u043E\u0431\u0440\u0435\u0442\u0435\u043D\u0438\u0435, \u0437\u0430 \u0438\u0441\u043A\u043B\u044E\u0447\u0435\u043D\u0438\u0435\u043C \u043A\u043E\u0441\u0432\u0435\u043D\u043D\u044B\u0445 \u043F\u043E\u0441\u0442\u043E\u044F\u043D\u043D\u044B\u0445 \u0437\u0430\u0442\u0440\u0430\u0442, \u0442\u0430\u043A\u0438\u0445 \u043A\u0430\u043A \u043E\u0444\u0438\u0441\u043D\u044B\u0435 \u0440\u0430\u0441\u0445\u043E\u0434\u044B, \u0430\u0440\u0435\u043D\u0434\u043D\u0430\u044F \u043F\u043B\u0430\u0442\u0430 \u0438\u043B\u0438 \u0430\u0434\u043C\u0438\u043D\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043D\u044B\u0435 \u0440\u0430\u0441\u0445\u043E\u0434\u044B) \u043A \u043F\u0440\u043E\u0434\u0430\u0436\u043D\u043E\u0439 \u0446\u0435\u043D\u0435. \u041F\u0440\u0438 \u044D\u0442\u043E\u043C, \u0432\u0430\u043B\u043E\u0432\u0443\u044E \u0440\u0435\u043D\u0442\u0430\u0431\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u044C \u0441\u043B\u0435\u0434\u0443\u0435\u0442 \u043D\u0435 \u043F\u0443\u0442\u0430\u0442\u044C \u0441 \u0432\u0430\u043B\u043E\u0432\u043E\u0439 \u043F\u0440\u0438\u0431\u044B\u043B\u044C\u044E, \u043D\u0435\u0441\u043C\u043E\u0442\u0440\u044F \u043D\u0430 \u0442\u043E, \u0447\u0442\u043E \u043E\u0431\u0435 \u043F\u043E\u043D\u044F\u0442\u0438\u044F \u0434\u043E\u0432\u043E\u043B\u044C\u043D\u043E \u0431\u043B\u0438\u0437\u043A\u0438: \u0432\u0430\u043B\u043E\u0432\u0430\u044F \u043F\u0440\u0438\u0431\u044B\u043B\u044C \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043B\u044F\u0435\u0442 \u0441\u043E\u0431\u043E\u0439 \u0430\u0431\u0441\u043E\u043B\u044E\u0442\u043D\u0443\u044E \u0434\u0435\u043D\u0435\u0436\u043D\u0443\u044E \u0441\u0443\u043C\u043C\u0443, \u0432 \u0442\u043E \u0432\u0440\u0435\u043C\u044F \u043A\u0430\u043A \u0432\u0430\u043B\u043E\u0432\u0430\u044F \u0440\u0435\u043D\u0442\u0430\u0431\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u044C \u0435\u0441\u0442\u044C \u043F\u0440\u043E\u0446\u0435\u043D\u0442\u043D\u043E\u0435 \u0441\u043E\u043E\u0442\u043D\u043E\u0448\u0435\u043D\u0438\u0435. \u0412\u0430\u043B\u043E\u0432\u0430\u044F \u0440\u0435\u043D\u0442\u0430\u0431\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u044C \u044F\u0432\u043B\u044F\u0435\u0442\u0441\u044F \u043F\u043E\u043A\u0430\u0437\u0430\u0442\u0435\u043B\u0435\u043C \u043C\u0430\u0440\u0436\u0438, \u0442\u043E \u0435\u0441\u0442\u044C \u0441\u043E\u043E\u0442\u043D\u043E\u0448\u0435\u043D\u0438\u0435 \u0447\u0438\u0441\u0442\u043E\u0439 \u0432\u044B\u0440\u0443\u0447\u043A\u0438 \u043D\u0430 \u043F\u0440\u0438\u0431\u044B\u043B\u044C, \u043D\u0430\u0440\u044F\u0434\u0443 \u0441 \u0434\u0440\u0443\u0433\u0438\u043C\u0438 \u043F\u043E\u043A\u0430\u0437\u0430\u0442\u0435\u043B\u044F\u043C\u0438 \u043C\u0430\u0440\u0436\u0438, \u043A\u0430\u043A \u043E\u043F\u0435\u0440\u0430\u0446\u0438\u043E\u043D\u043D\u0430\u044F \u043C\u0430\u0440\u0436\u0430, \u043C\u0430\u0440\u0436\u0430 \u0447\u0438\u0441\u0442\u043E\u0439 \u043F\u0440\u0438\u0431\u044B\u043B\u0438 \u0438 \u0434\u0440\u0443\u0433\u0438\u0435."@ru . . . . "Gross margin = Sales \u2212 Cost of goods sold"@en . . . "\u0625\u062C\u0645\u0627\u0644\u064A \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062D\u064A (\u0628\u0627\u0644\u0625\u0646\u062C\u0644\u064A\u0632\u064A\u0629 Gross profit margin) \u0647\u0648 \u0627\u0644\u0641\u0631\u0642 \u0628\u064A\u0646 \u0627\u0644\u0625\u064A\u0631\u0627\u062F\u0627\u062A \u0648\u062A\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) \u0645\u0642\u0633\u0648\u0645\u064B\u0627 \u0639\u0644\u0649 \u0627\u0644\u0625\u064A\u0631\u0627\u062F\u0627\u062A. \u064A\u062A\u0645 \u0627\u0644\u062A\u0639\u0628\u064A\u0631 \u0639\u0646 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062C\u0645\u0627\u0644\u064A \u0643\u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064A\u0629. \u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060C \u064A\u062A\u0645 \u062D\u0633\u0627\u0628\u0647 \u0639\u0644\u0649 \u0623\u0646\u0647 \u0633\u0639\u0631 \u0628\u064A\u0639 \u0639\u0646\u0635\u0631 \u0645\u0627\u060C \u0645\u0637\u0631\u0648\u062D\u064B\u0627 \u0645\u0646\u0647 \u062A\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (\u0639\u0644\u0649 \u0633\u0628\u064A\u0644 \u0627\u0644\u0645\u062B\u0627\u0644\u060C \u062A\u0643\u0627\u0644\u064A\u0641 \u0627\u0644\u0625\u0646\u062A\u0627\u062C \u0623\u0648 \u0627\u0644\u0634\u0631\u0627\u0621\u060C \u0644\u0627 \u062A\u0634\u0645\u0644 \u0627\u0644\u062A\u0643\u0627\u0644\u064A\u0641 \u0627\u0644\u062B\u0627\u0628\u062A\u0629 \u063A\u064A\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u062B\u0644 \u0645\u0635\u0627\u0631\u064A\u0641 \u0627\u0644\u0645\u0643\u062A\u0628 \u0623\u0648 \u0627\u0644\u0625\u064A\u062C\u0627\u0631 \u0623\u0648 \u0627\u0644\u062A\u0643\u0627\u0644\u064A\u0641 \u0627\u0644\u0625\u062F\u0627\u0631\u064A\u0629)\u060C \u062B\u0645 \u064A\u062A\u0645 \u0642\u0633\u0645\u0629 \u0633\u0639\u0631 \u0627\u0644\u0628\u064A\u0639 \u0646\u0641\u0633\u0647. \u063A\u0627\u0644\u0628\u064B\u0627 \u0645\u0627 \u064A\u0633\u062A\u062E\u062F\u0645 \u00AB\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062C\u0645\u0627\u0644\u064A\u00BB \u0628\u0627\u0644\u062A\u0628\u0627\u062F\u0644 \u0645\u0639 \u00AB\u0625\u062C\u0645\u0627\u0644\u064A \u0627\u0644\u0631\u0628\u062D\u00BB\u060C \u0648\u0644\u0643\u0646 \u0627\u0644\u0645\u0635\u0637\u0644\u062D\u064A\u0646 \u0645\u062E\u062A\u0644\u0641\u0627\u0646: \u00AB\u0625\u062C\u0645\u0627\u0644\u064A \u0627\u0644\u0631\u0628\u062D\u00BB \u0647\u0648 \u062A\u0642\u0646\u064A\u064B\u0627 \u0645\u0628\u0644\u063A \u0646\u0642\u062F\u064A \u0645\u0637\u0644\u0642 \u0648 \u00AB\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062C\u0645\u0627\u0644\u064A\u00BB \u062A\u0642\u0646\u064A\u064B\u0627 \u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064A\u0629 \u0623\u0648 \u0646\u0633\u0628\u0629."@ar . . "Margen bruto"@es . . "La marge b\u00E9n\u00E9ficiaire brute est un ratio qui mesure la rentabilit\u00E9 relative des ventes."@fr .