Wiki Sumber Informasi iSIKHNAS

Gross margins analysis is defined as the gross income from an enterprise less the variable costs incurred in achieving it and is generally calculated on a per-year basis. It does not include any fixed costs. The gross margin for an enterprise is the gross income minus the variable costs over a one-year period. Gross margins are generally produced in units such as $ per animal or animal equivalent or per unit of land area (hectare). A gross margin is not a profit measure because it does not include fixed costs which have to be met regardless of enterprise size. Gross margins do allow comparison of similar enterprises and allow assessment of the impacts of changes in management practices.