Gross Profit Валовая прибыль. Revenue

Gross Profit Валовая прибыль

	Oldton 1	Honeyton 2	Techton 3
	625, 8	2033, 1	1688, 4
	7789, 9	8100, 5	6627, 8
			9303, 5
		1898, 1	2275, 6
		5178, 2	5809, 6
	717, 6	1935, 7	2087, 6
		4815, 1	5034, 8
	224, 4	343, 1	375, 4
Total	36277, 4	36404, 8	33202, 9

Revenue

	Oldton 1	Honeyton 2	Techton 3
	1459, 2	6291, 8	6707, 9
	18228, 4	24834, 4	26523, 6
	28211, 6	37143, 7	37006, 9
	6595, 2	18942, 5	20849, 2
			53322, 9
	4812, 3	12826, 7	14126, 5
		32210, 8	33599, 5
	1496, 8
Total	144324, 6	186605, 9	194619, 6

KPIs

1) Sales volume

	Oldton 1	Honeyton 2	Techton 3
Sales volume	2642 units	10. 255 units	10. 134units

2) Price (Revenue divided by the number of items sold)

Average prices	Oldton 1	Honeyton 2	Tecton 3
#113	22, 95		19, 30
#114	23, 048		19, 24
#116	23, 175		19, 146

3) Variable costs (costs of sales = revenue – gross profit)

(cost of direct materials, and therefore cost of sales, goes up in conjunction with increases in production volume)

Oldton 1: 144324, 6 – 36277, 4 = 108. 047, 2

Techton 3: 194619, 6 – 33202, 88 = 161. 416, 72

Honeyton 2: 186607 – 36404 = 150. 203

· Higher price – higher profit (the example of Oldton and Techton)

· Lower cost of sales – higher the profit/margin as shown in the example of Oldton which has lowest cost of sales and therefore the highest profit (though it has lowest sales volume)

· Higher sales volume results in increased variable costs and therefore reduced gain as shown in the example of Honeyton and also Techton