Retailers typically aim for a markup percentage that allows them to cover their costs, including overhead expenses, while still generating a reasonable profit.<\/li>\n<\/ul>\nBreak-even means that you are earning no profit, but you are not losing money either. In this article, you’ll learn what markup is, the difference between markup and margin, and exactly how to calculate markup percentage with examples and a formula you can use anytime. We also have a markup calculator that can quickly give you an answer. Or, you can use this to sense check your own calculations, so you can learn to confidently set your own prices knowing you have covered all your costs. If you want to make a profit, you need to mark up your products.<\/p>\n
Selling Price = Cost Price \u00d7 (100% + Markup Percentage)<\/h2>\n
Now, let\u2019s say you know your COGS and the markup percentage you want to charge. Read on to learn what is markup, find out how to calculate it, and see examples of markup pricing. In other words, for every dollar of revenue the business brings in, it keeps $0.23 after accounting for all expenses. An analyst is analyzing this company and has collected the following information for last year. Let Say you have a product which is getting sold in the market at a price of $300 per unit.<\/p>\n
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\"\/)
<\/p>\n
Interpreting and Using Your Calculated Markup<\/h2>\n
We\u2019ve compiled all of the above formulas, plus a few bonus equations, into one handy cheat-sheet for easy reference and review. Cost-plus pricing, which involves calculating the cost of goods and then multiplying that figure by a predetermined fixed percentage to arrive at the retail price. Service businesses apply markup to labor costs, materials, and overhead to ensure profitability. The initial and the most crucial step to calculate the markup for a business is to figure out the standard market price and the audit of your competition. The research market should include the top retailer\u2019s survey that took the discrepancies in the price, it also shed the light on how retailers affect the markup.<\/p>\n
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<\/p>\n
Markup Calculator (and how to calculate markup)<\/h2>\n
Yes, with the correct setup, Excel can calculate markups for an entire list of costs by copying the formula down a column. For example, if a product costs $50 to produce and you sell it for $75, your markup is $25. This formula is different from margin, which is based on selling price.<\/p>\n
For instance, consider a small retail business that purchases a product for $50.00 and sells it for $80.00. The gross profit on this item would be $30.00 ($80.00 \u2013 $50.00). To find the percentage markup, divide the $30.00 gross profit by the initial cost of $50.00, which yields 0.60, resulting in a 60% markup.<\/p>\n
A 50% margin results in a higher selling price ($10.00) compared to a 50% markup on the same burger ($7.50). In this article, we will cover the essentials of markup, the differences between markup and margin, and how they both impact your pricing strategy. You need to calculate how much you should charge (aka revenue). In theory, you can set any markup to your cost of goods or services, but there is a formula to it. That\u2019s what we\u2019ll discuss in today\u2019s small business accounting guide.<\/p>\n
Ending prices with 9 (e.g., $9.99) creates the illusion of a bargain. These subtle tactics affect purchasing decisions, emphasizing the importance of markup in pricing strategy. And when you multiply 0.5 by 100, you get a margin percentage of 50%. Margin and markup are two different perspectives on the relationship between price and cost . Let us look at the benefits of calculating the best markup percentage.<\/p>\n
Using markup percentages is a simple and common way for companies to determine unit selling prices and meet profit goals. However, simply implementing a number ignores other factors that are pertinent to sales performance. For example, companies may increase the markup percentage to maximize their profit, which negates the idea of price elasticity. Markup percentages are especially useful in calculating how much to charge for the goods\/services that a company provides its consumers. A markup percentage is a number used to determine the selling price of a product in relation to the cost of actually producing the product. The number expresses a percentage above and beyond the cost to calculate the selling price.<\/p>\n
What is a Markup Percentage?<\/h2>\n
Stick to the formula, avoid common pitfalls, and regularly review your pricing strategy. Your markup is 50%, which means you are charging Markup Percentage Formula<\/a> 50% more than your cost price. The above table shows that the markup per unit of various products for Apple Inc. has been continuously improving from $305 to $364 during the above mentioned period.<\/p>\nMarkup shows price inflation over cost, whereas margin shows profit percentage from sales. Before we dive into the steps, let\u2019s clarify what we\u2019ll be achieving. The steps below will guide you through the process of determining the selling price of a product or service by adding a desired percentage of markup to the cost. Understanding this distinction is important for pricing strategies and financial analysis. The markup percentage will always be higher than the gross margin percentage for any given transaction. \u201cProfit,\u201d specifically \u201cGross Profit,\u201d is the financial gain remaining after deducting the Cost of Goods Sold from the Selling Price.<\/p>\n
Markup percentages vary widely between different industries, product lines, and businesses. For instance, some products will have a markup of 5% while others will have a markup of 90%. Define the markup percentage as the increase on the cost price. Markup is a business metric that helps companies determine the selling price of products or services. It represents the amount added to the cost of an item to cover expenses and generate profit, influencing a business\u2019s financial health.<\/p>\n","protected":false},"excerpt":{"rendered":"
Markup Calculator and how to calculate markup Sage Advice US Markup is calculated as a percentage of the cost of goods sold, indicating how much the selling price is \u201cmarked up\u201d from the cost. Gross margin, conversely, is calculated as a percentage of the selling price, showing the portion of revenue that represents profit. For […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[244],"tags":[],"class_list":["post-42892","post","type-post","status-publish","format-standard","hentry","category-bookkeeping-2"],"yoast_head":"\n
Markup Percentage Formula 6 - Joyeria Rafa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.joyeriarafa.com\/?p=42892\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Markup Percentage Formula 6 - Joyeria Rafa\" \/>\n<meta property=\"og:description\" content=\"Markup Calculator and how to calculate markup Sage Advice US Markup is calculated as a percentage of the cost of goods sold, indicating how much the selling price is \u201cmarked up\u201d from the cost. Gross margin, conversely, is calculated as a percentage of the selling price, showing the portion of revenue that represents profit. 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