企業財務

輸入下方數值,立即取得損益平衡點、利潤率與 ROI 投資報酬率試算結果。

租金、薪資、折舊等

原料、包裝、運費等

損益平衡銷量
1,428.6 個
約 1429 個
損益平衡銷售額
$214,286
單位邊際貢獻
$70
邊際貢獻率
46.67%
安全邊際率(假設月銷 2143 個)
33.33%

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Margin & Markup Calculator

A 40% margin is very different from a 40% markup.

What this calculator does

Gross Margin represents profit as a percentage of your selling price, whereas Markup represents profit relative to your unit cost. Confusing the two causes catastrophic pricing errors. If an item costs 100, adding a 40% markup gives a price of 140—but your actual Gross Margin is only 28.6%. To achieve a 40% Gross Margin, you must price it at 167. This tool supports three crucial functions: calculating price from cost+margin, deriving cost from price+margin, and generating both percentages directly from wholesale/retail figures.

Formula & how it works

Margin = (Price − Cost) ÷ Price. Markup = (Price − Cost) ÷ Cost. Target Selling Price = Cost ÷ (1 − Target Margin).

Worked examples

  • Cost: 200, Markup 50%: The selling price is 300, rendering a true margin of only 33.3%.
  • Target Margin 60%, Cost 80: You must price the product at 200.

Frequently asked questions

Why do restaurants usually talk in terms of markups?
The hospitality industry often uses a standard rule of 'times three' pricing (food costs equal approx 33%), which is intuitive to operate but technically represents a 67% Gross Margin.
What's the difference between gross margin and net margin?
Gross Margin only subtracts the direct cost of goods sold. Net Profit Margin subtracts everything, including operations, marketing, taxes, and debt, offering the true representation of bottom-line health.