Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 86

If you go back to basics, sales equals units sold, multiplied by the sale price. To estimate the price, talk to the customer who used the jacket.

Did the jacket solve the problem? If so, would you be willing to pay $125 for the jacket? What if the price was $140? These questions connect the price paid to the value received. You talk to customers, research prices on other jackets, and decide on a $130 price.

Last step! Estimate the number of units sold in year one. Market research indicates that 500,000 riders average a 30-mile ride each week, and these are the serious riders that need your jacket. If two percent of that group buy a jacket in year one, that’s 10,000 jackets sold and $1.3 million in sales.