HMASCR5600 - Ratio Analysis: What is the Mark-up Ratio test?
Mark-up is the amount, or percentage, a trader adds to the cost
price of goods, in order to achieve a profit. The mark-up is the
profit percentage based on the cost of goods sold.
The formula is:
| Mark-up | = | Turnover – Purchases | x | 100 |
| Purchases |
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Freedom of Information Act 2000)
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Comprehensive guidance on the concept of mark-ups with
practical examples is contained in V1-37 Control Notes: Assurance
Techniques- Mark-ups.
