2.grudnia Day held classes on entrepreneurship. The main objective of course was:
- definition of leave entitlements
- preparation of payrolls,
- the calculation of contributions for social insurance,
- preparation of documentation related to the purchase and sale records
- Paper records in revenues and expenditures.
During the course we are acquainted with the Labour Code and the meaning of the term premium. Margin-
simplest terms is the difference between the cost and the price of its own outlets. It is also said about the difference between wholesale and retail. Another explanation This part of the retail price covering the costs of their trading business and its profit.
We can distinguish different types of margins, including:
* Gross margin - what is the contribution of the unit of account (eg, product, group) put in to cover the fixed costs
* gross margin - a price that wholesalers and retailers charge for services the vendor of services, which are associated with trade in goods. We can also speak here about the accounting approach in which the gross margin is the difference between the sale price, and the purchase price of the goods. [Lexicon Marketing 1999, s.153]
* Gross margin trade - says that it is a measure of profitability of trading different types of goods offered for sale by wholesalers and retailers. Accounting treatment is the difference between net income and the value of goods sold in the purchase price.
* retail margin - a margin trading, which charge a company engaged in marketing such goods.
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