销售成本率（ratio of sales to cost），与毛利率相对应，销售成本率是用以反映企业每单位销售收入所需的成本支出。
而且考虑到毛利润只计入了直接生产成本，却排除了销售、流通、管理及财务费用，因此实际利润增长率还要小的多。
But gross margins take account only of the direct costs of production; they exclude selling, distribution, administrative and financial costs, which have all risen more slowly.
对此联系的最浅显解释便是经营杠杆。公司用于弥补固定成本的销售额是一定的，而达到该水平后，利润率将显著增长。
An obvious explanation for the relationship is operational gearing; companies need a certain level of sales to cover their fixed costs and once that level is reached, margins rise substantially.
您的商业价值分析应该包括您在生产率中的改进，成本的节省，以及时间和销售。
Your business value analysis may include your improvements in productivity, cost savings, and time to market.
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