Re: [閒聊] 各行業的毛利率,費用率及淨利率統計
恕刪前文,此文回應銷貨成本,供各位版友參考。
個人不該以85度C為例,反而模糊焦點。
針對85度C案例,無法看到稅報的營業成本表,但可自其財報看到人事費用之揭露。
依規定,用人、折舊及攤銷費用必須揭露,可明確看到85度C將人事費用納入營業
成本中。
1.請參考85度C財務資訊頁面
http://www.85cafe.com/html-c/investment-financial-1.htm
2.請點選 2010年度 財務報表 連結
http://www.85cafe.com/html-c/content/investment/99-financial-statement.pdf
3.請參考第24頁 用人、折舊及攤銷費用 附註說明
可清楚看到用人、折舊及攤銷費用可區分為"屬於營業成本者"及"屬於營業費用者"。
以2010年薪資支出為例,屬營業成本者金額為218,091千元,屬營業費用金額為
1,188,968千元。
薪資支出到底會不會列入營業成本,應該很清楚了。
補充公式提醒(請參考85度C損益表):營業收入淨額 - 營業成本 = 營業毛利。
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