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The profit model is the linear, deterministic algebraic model used implicitly by most cost accountants. Starting with, profit equals sales minus costs, it provides a structure for modeling cost elements such as materials, losses, multi-products, learning, depreciation etc. It provides a mutable conceptual base for spreadsheet modelers. This enables them to run deterministic simulations or 'what if' modelling to see the impact of price, cost or quantity changes on profitability. ==Basic model== : where: : is profit : ''p'' is sales price : ''F''''n'' is fixed costs : ''w'' is variable costs per unit sold : ''q'' is quantity sold For an expansion of the model see below. 抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Profit model」の詳細全文を読む スポンサード リンク
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