Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 23

Consider how pricing comes into play. Your product’s price may be limited, based on competition. Say you sell baseball gloves. To compete and maintain your current level of sales, you can’t price your glove any higher than $100.

To meet your profit goal, you start at the top and work your way down. The top is your $100 price; you can’t go any higher without losing sales. Your profit is sale price less cost. The only way to increase your profit is to lower your costs.