Realizacja zadanego tempa zmian zysku
w przedsiębiorstwie o produkcji
wieloasortymentowej
The realization of a given profit rate of growth in a multiproduct company
Author(s): Wioletta Nowak, Anna Ćwiąkała-MałysSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The article presents the analysis of conditions which allow a multiproduct company to reach a given profit rate of growth. In the article is assumed that the determinants of the company profit: sales volume of each product and its unit price and unit variable cost as well as fixed costs of a company can single grow with constant rates. The profit rate of growth is called the generalized operating leverage. It was formulated as a linear function of growth rates of the sales volumes of assortments. The generalized operating leverage was also formulated as a linear function of growth rates of unit prices and growth rates of unit variable costs of products. The article contains a detailed analysis of a company which produces two products.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2007
- Issue No: 41
- Page Range: 49-65
- Page Count: 16
- Language: Polish