Diferenta dintre pretul de cumparare al unui articol si pretul de vanzare, exprimat in mod normal ca procentaj din pretul de vanzare; adica, daca o firma cumpara un produs la 72$ si il vinde mai departe cu 90$, mark-up=18, iar procentul de mark-up este de 20% (18$ reprezentand o cincime din 90$).
The difference between the buying price of an article and its selling price, normally expressed as a percentage of the selling price; that is, if a firm buys a product at $72 and sells it for $90, the mark-up is $18, and the mark-up ratio is 20 per cent, $18 being one-fifth of $90.