The concept of mark-up is useful as a first information on other important terms used in the formation of sales prices. They are: the contribution margin, operating profit and net income, which will be used in the composition of our managerial statement of results (DGR). The DGR is a statement with some modifications in relation to the income statement model for the year.

Pricing or the formation of sales prices can indeed be carried out based on the costs of the product or service to be marketed, as does the merchant we depend on every day.

The distinction between product and goods refers to a good produced by the company, that is, a good that has undergone transformation by a specific industrial process, this is the product, whereas the designation for good is applied to goods that are resold without going through any significant change that characterizes an industrial process in its conception and it is worth noting that there is a subtraction of the gross operating revenue as a result of sales returns, rebates and taxes and contributions that levied on sales and here lies an important observation of these taxes and also other taxes levied on taxable income vary depending on the contribution system adopted by the company at the beginning of each fiscal year.

What I'm putting you in this post is not the intention to talk about tax issues that affect the revenue or profit of a certain company, given the aspects of tax legislation.