Glossary entry (derived from question below)
English term or phrase:
fixed operating margin (OM) remuneration
German translation:
Vergütung in Form eines fixen/festen Anteils an der operativen Marge/Gewinnspanne
English term
fixed OM remuneration
Ich muss schon wieder fragen :(
fixed operating margin remuneration?
Context
Product price risk
In general, the production entities bear product pricing risk as the sale price to Group wholesalers is affected directly or indirectly the price charged to customers. In this regard, for the cases where the transfer pricing policy sets a fixed OM remuneration for the wholesaler entities, the purchase price charged by production entities to Group wholesalers is directly affected by the price of the fruit charged to customers in the destination countries.
| 3 +2 | Vergütung in Form eines fixen/festen Anteils an der operativen Marge/Gewinnspanne |
Steffen Walter
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Nov 28, 2017 17:24: BrigitteHilgner changed "Level" from "Non-PRO" to "PRO"
Dec 12, 2017 13:56: Steffen Walter Created KOG entry
PRO (3): Steffen Walter, Daniel Gebauer, BrigitteHilgner
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Proposed translations
Germany
Top-Notch Service | Direct Clients Only
Native in: German (Variant: Germany) 
Works in: English to German, German to English, French to German, and 1 more.
Vergütung in Form eines fixen/festen Anteils an der operativen Marge/Gewinnspanne
Die Interpretation OM = Original Manufacturer ist aus meiner Sicht nicht stimmig, da hier nicht auf Erzeuger/Hersteller, sondern auf Großhandelsgesellschaften (die im Text erwähnten "wholesaler entities") Bezug genommen wird. Und "manufacturer" passt nicht zum Kontext Landwirtschaft/Obst/Früchte usw.
| Herzlichen Dank! |
Discussion
Jedenfalls würde das Margenkonzept zur "Resale Price Method" (RPM) passen. Einfach mal durchlesen http://www.transferpricing.wiki/general-transfer-pricing-inf...
Operating profit margin
The operating profit margin (“OPM”) is the ratio of EBIT to turnover. The OPM is generally the preferred PLI for sales and marketing activities of a distributor. Where the level of sales can be a reliable forecast, the OPM is often used to establish transfer prices to be earned by a sales and marketing entity.