Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 24

Assume that you make a product that’s unique. You don’t have many competitors. As a result, customers are willing to pay more because they can’t get the same product somewhere else.

To meet your profit goal, you start at the bottom and work your way up. You compute your full costs first. Then you calculate a sale price, based on your profit goal. You have the ability to push the top (the price) higher because you believe that customers are willing to pay a higher price.