浪花，从不伴随躲在避风港的小表演，而始终追赶着拼搏向前的巨轮。acca考试科目多，需要的备考周期长。同学们在备考期间需要制定能够落地的备考计划，认真学习。今天整理了APM科目Profitability（盈利能力）相关知识点，详见正文。

【内容导航】

Profitability-盈利能力

【知识点】

Profitability-盈利能力

Profitability-盈利能力

Ø A private company ought to be profitable, and the checks on profitability are:

① Whether the company has made a profit or a loss on its ordinary activities?

② By how much this year's profit or loss is bigger or smaller than last year's profit or loss?

Ø Profit margins

① Gross profit margin = Gross profit / Revenue.

• GPM is influenced by the level of direct costs, and the selling price of products or services.

• A falling gross profit margin suggests that an organisation has not been able to pass on input price rises to customers. (the bargaining power of customers)

• If an organisation has a lower gross profit margin than a similar business, this could suggest:

a) Problems in controlling input costs. (the bargaining power of suppliers)

b) An organisation is selling its product at a lower price than its competitors.

② Operating profit margin = PBIT / Revenue.

• OPM is an important performance metric for organisations which have limited opportunities for revenue growth. (at mature stage of their life cycle)

• OPM provides a useful indicator for measuring how efficiently and effectively management are controlling the costs.

立志高远，脚踏实地；刻苦钻研，勤学苦思；稳定心态，不馁不弃；全力以赴，夺取胜利。以上就是为大家整理的APM科目考试知识点了，2024年9月acca考试在即，请大家认真备考。

注：以上来自23年基础精讲班-Joyce老师第30讲

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