Spanish translation: margen entre costo y precio de venta
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English to Spanish translations [PRO] Bus/Financial - Finance (general) / Comparables study
English term or phrase:full cost mark-up
The application of the TNMM requires the selection of a profit level indicator (PLI)
PLIs that are commonly used include return on capital employed (ROCE), which is defined as operating profit divided by operating assets less non-interest bearing liabilities; the return on sales (ROS), defíned as operating profit divided by sales; or ***a full cost mark-up*** on total (value adding) costs (FCM), defíned as operating profit divided by an approptiate cost base.