The Profit Engine
Understanding how discounts, rebates, commissions, and VAT shape actual profitability.
7 min read
Profit is not simply calculated as Sales minus Cost.
The profitability engine incorporates:
- Buying discounts
- Selling discounts
- Additional rebates (GGBS)
- Commissions
- VAT adjustments
This business logic was migrated from the legacy operational system and validated against historical reports with 0.0000% variance.
As a result, executive dashboards reflect actual business profitability rather than raw revenue totals.
Validated against historical MBAS profitability reports.
0.0000% variance.
Validated profit rules protect executive trust in dashboards.
When profitability formulas differ between legacy and modern systems, leadership cannot rely on analytics for decisions.
This portfolio preserves legacy MBAS profit logic with zero variance - so dashboards reflect real business economics, not simplified revenue totals.
Only confirmed airings count
Profitability includes rows where KyTu is present and StatusComplete is true - meaning the spot actually aired. Planned schedule rows without KyTu are excluded from LoiNhuan.
Profit formula
Each aired row computes sell and buy totals with discounts, VTUT amounts, service fees, GGBS adjustments, and commissions - then derives LoiNhuan.
VAT and commissions
- VAT divisor 1.1 - Vietnamese 10% VAT removed from sell and buy totals inside LoiNhuan.
- TongBanSauGGBS - customer receivable after service fee, sponsorship fee, and sell-side GGBS.
- TongMuaSauGGBS - supplier payable after buy-side GGBS.
- TongHoaHong - customer + salesperson commissions, subtracted after VAT removal.
MVC Profitability Dashboard variance vs legacy SUM(LoiNhuan) = 0% for all demo months (Jan-Jul 2023).