237. Competitiveness can be best measured by

A. Gross margin
B. income margin
C. sales margin
D. cost margin
✅ The correct answer is option A.
Competitiveness can be best measured by gross margin. Gross margin is a company’s net sales revenue minus its cost of goods sold (COGS). In other words, it is the sales revenue a company retains after incurring the direct costs associated with producing the goods it sells, and the services it provides.

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