The realization of a given profit rate of growth in a multiproduct company Cover Image

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-Małys
Subject(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.

  • Issue Year: 2007
  • Issue No: 41
  • Page Range: 49-65
  • Page Count: 16
  • Language: Polish