, . . .
, .
, .
= +
́ (, ) , , , [1] . . () ( ). - . .
́ ( , , . .) , , , . = − ( ).
(target profit, purpose-oriented profit) , . , , ( ).
(Purpose-oriented sales) , . :
S = (FC+EBIT)/MP
,
FC - - ;
EBIT - ;
MP - , () (v): MP = - v.
, , , ( ). , , , .
35. . . .
- . .
(. ReturnonSales, ROS) , . ( )[2] .
|
|
, P, Q P:
. , Q =a ⋅ p^b a > 0, b < 0 b. ,
. , ,
.
, , ..