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Margin Information

Process Owner

GBU Sales & Marketing / Finance

D&PS Expert

EMEA: Stéphane Bourgeaud-lignot
NAM/LAM: Karina Tsuji
APAC: Lilian Cheong
Margin is not available for Coatis and Soda Ash
Margin Data Source - Measure
Contribution Margin
Refers to the simple margin taking into account the "last" margin to an external customer. 
Where:
Cost of Goods Sold Variable = cost to produce the material based on this unit cost
Internal
ALL GBUs (BW)
TOT - Contribution Margin Trade Internal
ex-PEPOL (BI4)
[Contribution margin Std] with [Intra Group flag]='Y'
External
ALL GBUs (BW)
TOT - Contribution Margin Trade External
ex-PEPOL (BI4)
[Contribution margin Std] with [Intra Group flag]='N'




Margin




Internal

Integrated Margin 
Refers to the margin of the whole chain of internal sales, production and external sales. The calculation will identify where the product was produced and will take the variable "Unit Production Costs" from the origin to valorize and calculate the "Costs of Goods Sold" within a legal entity, and based on the quantities sold. This way it excludes any internal margin made (based on the transfer pricing) and therefore do not account for the fixed production costs.


Gross Margin
Contribution Margin minus allocated Fixed Costs.



Integrated Gross Margin
The Integrated Gross Margin is the Integrated Contribution Margin minus allocated Fixed Costs.


Integrated (Market) Margin
Refers to the Integrated Margin explained above however the variable "Cost of Goods Sold" are linked to market prices of raw materials and not the internal purchasing price



 

 

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