Citizen CX-32II - Page 13

12
BUSINESS ȼɵɛɟɪɢɬɟ
ɱɬɨɛɵ ɜɵɩɨɥɧɢɬɶ ɮɭɧɤɰɢɢ [COST]
[SELL][MARGIN].
(R)
ɉɟɱɚɬɶ ɫɱɟɬɱɢɤɚ ɷɥɟɦɟɧɬɨɜ
IC
Y
3
+
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Ʉɥɚɜɢɲɚ ɫɥɨɠɟɧɢɹ ɜ ɩɚɦɹɬɢ
(ɉɪɢɛɚɜɥɹɟɬ ɜɜɟɞɟɧɧɨɟ ɱɢɫɥɨ ɤ ɩɚɦɹɬɢ)
Ʉɥɚɜɢɲɚ ɜɵɱɢɬɚɧɢɹ ɜ ɩɚɦɹɬɢ
(ȼɵɱɢɬɚɟɬ ɜɜɟɞɟɧɧɨɟ ɱɢɫɥɨ ɢɡ ɩɚɦɹɬɢ)
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Ʉɥɚɜɢɲɚ ɞɥɹ ɜɤɥɸɱɟɧɢɹ ɧɚɥɨɝɚ (ɤɥɚɜɢɲɚ
ɋɌɈɂɆɈɋɌɖ (COST))
Ɉɛɫɱɢɬɵɜɚɟɬɫɹ ɪɚɡɦɟɪ, ɜɤɥɸɱɚɹ ɇȺɅɈȽ (TAX) ɫɨɝɥɚɫɧɨ
ɇȺɅɈȽɈȼɈɆɍ (TAX) ɬɚɪɢɮɭ.
ɉɪɢ ɩɟɪɟɤɥɸɱɟɧɢɢ ɧɚ «ȻɂɁɇȿɋ» (“BUSINESS”), ɞɚɧɧɚɹ
ɤɥɚɜɢɲɚ ɜɵɩɨɥɧɢɬ ɮɭɧɤɰɢɸ ɋɌɈɂɆɈɋɌɖ (COST).
Ʉɥɚɜɢɲɚ ɫɤɢɞɤɢ (ɤɥɚɜɢɲɚ ɉɊɈȾȺɀȺ (SELL))
Ɉɛɫɱɢɬɵɜɚɟɬɫɹ ɪɚɡɦɟɪ, ɧɟ ɜɤɥɸɱɚɹ ɇȺɅɈȽȺ (TAX)
ɫɨɝɥɚɫɧɨ ɇȺɅɈȽɈȼɈɆɍ (TAX) ɬɚɪɢɮɭ.
ɉɪɢ ɩɟɪɟɤɥɸɱɟɧɢɢ ɧɚ «ȻɂɁɇȿɋ» (“BUSINESS”), ɞɚɧɧɚɹ
ɤɥɚɜɢɲɚ ɜɵɩɨɥɧɢɬ ɮɭɧɤɰɢɸ ɉɊɈȾȺɀȺ (SELL).
Ʉɥɚɜɢɲɚ ɞɥɹ ɭɫɬɚɧɨɜɤɢ ɇȺɅɈȽɈȼɕɏ (TAX) ɬɚɪɢɮɨɜ
(ɤɥɚɜɢɲɚ ɉɊɂȻɕɅɖ (MARGIN))
ɉɨɥɶɡɭɣɬɟɫɶ ɩɪɢ ɜɜɟɞɟɧɢɢ ɇȺɅɈȽɈȼɕɏ (TAX)
ɬɚɪɢɮɨɜ.
ɉɪɢ ɩɟɪɟɤɥɸɱɟɧɢɢ ɧɚ «ȻɂɁɇȿɋ» (“BUSINESS”), ɞɚɧɧɚɹ
ɤɥɚɜɢɲɚ ɜɵɩɨɥɧɢɬ ɮɭɧɤɰɢɸ ɉɊɂȻɕɅɖ (MARGIN).
Ʉɥɚɜɢɲɚ ɤɭɪɫɨɜ ɦɟɫɬɧɨɣ ɢ ɢɧɨɫɬɪɚɧɧɨɣ ɜɚɥɸɬ.