2. Cost profit rate = profit/cost × 100%
3. Sales profit rate = profit/sales × 100%
4. Profit rate is the ratio of surplus value to all prepaid capital, and profit rate is the transformation form of surplus value rate, which is another ratio calculated by different methods for the same surplus value.
5. If p' stands for profit rate and c stands for all prepaid capital (c+v), then the profit rate is p' = m/c = m/(c+v). Profit rate is a relative index reflecting the profit level of an enterprise in a certain period.
6. Profit rate indicators can not only assess the completion of enterprise profit plans, but also compare the management level between enterprises and in different periods, thus improving economic benefits.
Extended data
1, sales profit rate.
The ratio of total sales profit to total sales revenue in a certain period. It shows the profit obtained by unit sales revenue and reflects the relationship between sales revenue and profit.
2. Cost profit rate.
The ratio of total sales profit to total sales cost in a certain period. It represents the profit obtained by unit sales cost and reflects the relationship between cost and profit.
3. Profit rate of output value.
The ratio of total sales profit to total output value in a certain period indicates the profit obtained by unit output value and reflects the relationship between output value and profit.
4. Profit rate of funds.
The ratio of total sales profit to average capital occupation in a certain period. It represents the sales profit obtained by unit funds and reflects the utilization effect of enterprise funds.
5. Net profit margin.
The ratio of net profit (after-tax profit) to net sales in a certain period. It shows the ability of unit sales revenue to obtain after-tax profit, and reflects the relationship between sales revenue and net profit.
reference data
Baidu encyclopedia-profit rate