What is Gross Profit and its formula?

UNIQUE BUSINESS IDEAS

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What is gross? 

Anything in total, nothing is deducted. 

The difference between the amount earned and spent.

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What is profit?

The difference amount between the sales amount and the cost of goods sold. 

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What is gross profit?

The amount of money taken in exchange for a good. 

What is the sales amount?

Typically includes money spent on raw materials and labor. 

What is the cost of goods sold?

Gross profit is also called gross income. 

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Gross profit is derived after deducting variable production costs. 

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Raw material, Direct Labor, Commission, Utilities, Freight & Shipping. 

What are variable production costs?

Fixed cost is not part of gross profit 

Amortization, Depreciation, Insurance, Interest, Property Taxes, Rent, Salaries, and Utilities that are largely fixed. 

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What are fixed costs?

Gross Profit Formula

NET SALES - COST OF GOODS SOLD

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