盈利能力是什么_2024年ACCA考試APM知識點
浪花，從不伴隨躲在避風港的小表演，而始終追趕著拼搏向前的巨輪。acca考試科目多，需要的備考周期長。同學們在備考期間需要制定能夠落地的備考計劃，認真學習。今天整理了APM科目Profitability（盈利能力）相關知識點，詳見正文。
【內(nèi)容導航】
Profitability-盈利能力
【知識點】
Profitability-盈利能力
Profitability-盈利能力
? A private company ought to be profitable, and the checks on profitability are:
① Whether the company has made a profit or a loss on its ordinary activities?
② By how much this year's profit or loss is bigger or smaller than last year's profit or loss?
? 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.
立志高遠，腳踏實地；刻苦鉆研，勤學苦思；穩(wěn)定心態(tài)，不餒不棄；全力以赴，奪取勝利。以上就是為大家整理的APM科目考試知識點了，2024年9月acca考試在即，請大家認真?zhèn)淇肌?/span>
注：以上來自23年基礎精講班-Joyce老師第30講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載）
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