The company's profit in relation to the sales according to the
formula:
((9901
+ 630 ± 631/4 ± 635/7) / (70 + 74 - 740)) x 100
The company's profit (or loss) is obtained by the difference
between, on one hand, its costs, on the other hand, its proceeds. Practically
all these costs are payable net cash or on short term: goods, personnel
expenses, etc.
Depreciation, provisions and amounts written off escape this
outgoing flow. They are other than cash costs.
The company's profit measures the result of the current activity
of a company regardless its financial, fiscal and exceptional elements.
The gross operating sales margin measures the productivity of
sales before depreciation.
For the following sectors:
BAT Construction companies
GCV Public works, road construction, water
works
MAR Shipbuilding
ENG Consulting engin. and design bureaus
INS Installation, other or more than one
speciality
The gross operating (sales) margin is calculated according to the
following formula:
((9901
+ 630 ± 631/4 ± 635/7) / (70 + 71 + 74 – 740)) x 100.