The cost per 100 yuan of operating income can be calculated by the following formula:
Cost per 100 yuan of operating income = (operating cost Operating income) 100
Among them, operating costs refer to the direct costs incurred by enterprises in the process of selling goods or providing labor services, including direct materials, direct labor and manufacturing expenses. Operating income refers to the income obtained by an enterprise in the process of selling goods or providing labor services, which is usually measured by sales revenue or operating income.
The cost per 100 yuan of operating income reflects the cost that the enterprise needs to pay to obtain each 100 yuan of operating income. The lower the indicator, the stronger the company's cost control ability and relatively strong profitability. Therefore, this indicator is one of the important reference indicators for investors and analysts to evaluate the profitability of enterprises.
It should be noted that the cost per 100 yuan of operating income may be affected by a variety of factors, such as raw materials**, labor costs, production efficiency, etc. Therefore, when analyzing this indicator, it is necessary to consider other relevant factors in order to have a more comprehensive understanding of the company's operating conditions and profitability.