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21:39 Apr 6, 2009 |
English to Hungarian translations [PRO] Bus/Financial - Finance (general) | |||||||
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| Selected response from: Katalin Horváth McClure United States Local time: 01:17 | ||||||
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3 +2 | nettó árrés |
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nettó árrés Explanation: Először is azt hiszem, a pocket price fogalmát kellene tisztázni, mert abból származik a pocket margin. "Pocket price is simply invoice price minus all the off-invoice discounts that occur after invoice price, including items like cash discounts, volume bonuses, freight allowances, promotional allowances and cooperative advertising. Pocket price represents the real dollars and cents that are left in a business’ pocket as the result of a transaction. " http://knowledge.wharton.upenn.edu/article.cfm?articleid=100... Én úgy gondolom, hogy eszerint a pocket price a nettó árbevétel, vagyis az az összeg, amely a kiszámlázott árból a különféle utólagos árengedmények, visszatérítések, promóciók, stb. költségeinek levonása után marad. Ha a pocket price a nettó árbevétel, akkor a pocket margin pedig a nettó árrés (nem profit, az más.) A fent idézett szövegben később erről is szó van: "When a product is custom-made to individual customers -- for example, not a standard packaged product for each consumer -- or if there exist important cost-to-serve items that vary widely by customer or transaction, then pocket price itself can be an inadequate representation of the attractiveness of a transaction. In such situations, Marn and his co-authors often suggest the extension of pocket price down to pocket margin. Hence, pocket margin is pocket price minus standard costs and minus any special costs-to-serve that a company might incur. The pocket margin metrics allows the comparison of transactions where the product is not standard or the cost-to-serve is highly variable." Tehát itt arról van szó, hogy a pocket price-ból nemcsak a költségeket, hanem az adott ügyfél kiszolgálásával kapcsolatos költségeket is levonják. Reference: http://knowledge.wharton.upenn.edu/article.cfm?articleid=100... |
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