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盈利能力是什么_2024年ACCA考试APM知识点

来源:东奥会计在线责编:牛美琪2024-07-04 09:45:45

浪花,从不伴随躲在避风港的小表演,而始终追赶着拼搏向前的巨轮。acca考试科目多,需要的备考周期长。同学们在备考期间需要制定能够落地的备考计划,认真学习。今天整理了APM科目Profitability(盈利能力)相关知识点,详见正文。

盈利能力是什么_2024年ACCA考试APM知识点

【内容导航】

Profitability-盈利能力

【知识点】

Profitability-盈利能力

Profitability-盈利能力

Ø A private company ought to be profitable, and thecheckson profitability are:

① Whether the company has madea profit or a losson its ordinary activities?

② By how much this year's profit or loss isbigger or smallerthan last year's profit or loss?

Ø Profit margins

① Gross profit margin = Gross profit / Revenue.

• GPM is influenced by the level of direct costs, and the selling price of products or services.

• A falling gross profit margin suggests that an organisation has not been able to pass on input price rises to customers. (the bargaining power of customers)

• If an organisation has a lower gross profit margin than a similar business, this could suggest:

a) Problems in controlling input costs. (the bargaining power of suppliers)

b) An organisation is selling its product at a lower price than its competitors.

② Operating profit margin = PBIT / Revenue.

• OPM is an important performance metric for organisations which have limited opportunities for revenue growth. (at mature stage of their life cycle)

• OPM provides a useful indicator for measuring how efficiently and effectively management are controlling the costs.

立志高远,脚踏实地;刻苦钻研,勤学苦思;稳定心态,不馁不弃;全力以赴,夺取胜利。以上就是为大家整理的APM科目考试知识点了,2024年9月acca考试在即,请大家认真备考。

注:以上来自23年基础精讲班-Joyce老师第30讲

(本文为东奥会计在线原创文章,仅供考生学习使用,禁止任何形式的转载)


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