( ) :
= TR TC
TR - (); TC - ;
- .
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= .
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:
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2) , , .
= .
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.
(TR) , :
TR = P * Q,
P - ; Q - .
: , , , .
.
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:
1) .
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3) .
4) .
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(. Gross Profit/Gross Margin) (. Cost of sales Cost of goods sold - COGS). , , , , . , ( , , ).
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() - () () ():
= -
.
, , .
. 12.5.
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()
= ,
: .
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= - .
. 12.6.
- () ():
= -.
13 10/99
- /; - , , ; - ; - , , ; - . . | - ; - , , ; - - ; - . |
- , , , . , , .
; , .
= ( )
. 12.7.
. 12.7.
() () () , , , ( ). (IAS) 12
( , ) . : , ( ).
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(retained earnings, undistributed profits) , , . , , , , . . , . .
. . .: "-", " ". . . : ... ... 2000.
=
. EBIT (. . Earnings Before Interest and Taxes) . . (, , ). . , , .
" () " ( 140)
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() (marginal revenue, ) , . .
:
TRm = TR - TVC,
TRm
TR (total revenue)
TVC (total variable cost)
, . : .
, , . . .
, . , .
, , , . , .
20 .
. .
, 0 , ( ) .