the price at which the merchandise is sold, and the cost of the merchandise. Thus, buyers generally have control over the gross Inargin but not operating expenses, such as store operations, human resources, real estate, and supply chain management and information systems A financial ratio that assesses a buyer's ROI performance on the basis of the tac tors that the buyer can control is gross margin return on inventory investment (GMROI, cypically pronounced jin-roy. It measures how many gross margin dollars are earned on every dollar of inventory investment made by the buyer.