- - ( , CVP-, ) - - , , , , -- . , .
.
1. .
2. . () .
3. , .
4. , .
5. . .
6. . .
7. .
= -
. = -
( ) , .
. - , , , 0.
( ) ¾ , , . , .
, , . , , .
, .
( ):
1. .
-
- - =
* - * - =0
2. .
= \ .
3. . , a ( ).
, - :
1) () , , , / ;
2) , , , / ;
|
|
3) , ;
4) .
- ( , , ).
Direct-costing
() , , ,
2. (GM) =
3. (EBIT) = .-
4. (EBT)= . - %
( ) (NI)
= -
: absorption-costing.
( )