Question
सकल मार्जिन (Gross Margin) तथा परिचालन लाभ (Operating Profit) क्या हैं? इनकी गणना कैसे की जाती है? उपयुक्त उदाहरण सहित समझाइए।
Answer :
Word Count : 1288
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सकल मार्जिन (Gross Margin) और परिचालन लाभ (Operating Profit) खुदरा व्यापार तथा मर्चेंडाइजिंग में किसी व्यवसाय के वित्तीय प्रदर्शन को समझने के दो महत्वपूर्ण मापदंड हैं। किसी व्यापारी या रिटेल संगठन के लिए केवल बिक्री का अधिक होना पर्याप्त नहीं है, बल्कि यह जानना भी आवश्यक है कि बिक्री से वस्तुओं की लागत घटाने के बाद कितना लाभ बच रहा है और व्यवसाय के नियमित परिचालन खर्चों को घटाने के बाद वास्तविक परिचालन लाभ कितना प्राप्त हो रहा है। Buying and Merchandising-II के संदर्भ में इन दोनों अवधारणाओं का विशेष महत्व है, क्योंकि खरीद मूल्य, बिक्री मूल्य, छूट, स्टॉक लागत और परिचालन खर्च सीधे लाभप्रदता को प्रभावित करते हैं। सकल मार्जिन का अर्थ उस राशि से है जो कुल बिक्री से बेची गई वस्तुओं की लागत घटाने के बाद बचती है। इसे Gross Profit या Gross Margin के रूप में समझा जाता है। यह बताता है कि किसी रिटेलर ने माल खरीदने और बेचने की मूल गतिविधि से कितना लाभ अर्जित किया है। इसमें अभी किराया, वेतन, बिजली, विज्ञापन, परिवहन, प्रशासनिक खर्च आदि परिचालन खर्चों को घटाया नहीं जाता है। सकल मार्जिन की गणना करने के लिए सबसे पहले शुद्ध बिक्री (Net Sales) ज्ञात की जाती है। शुद्ध बिक्री सामान्यतः कुल बिक्री में से बिक्री वापसी तथा बिक्री पर दी गई छूट आदि घटाने के बाद प्राप्त होती है। इसके बाद बेची गई वस्तुओं की लागत (Cost of Goods Sold या COGS) घटाई जाती है। सकल लाभ का सूत्र है: सकल लाभ = शुद्ध बिक्री − बेची गई वस्तुओं की लागत यदि सकल मार्जिन को प्रतिशत के रूप
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