§5 Supplementary explanations of the
managed gross profit chart theory
Contents
2. Income statement and managed gross profit
3.
Expression of A
4. Managed gross profit chart with both the 1st and the 2nd kinds of manufacturing overhead applied
5. The reason of setting the 1st and the 2nd kinds of manufacturing overhead applied
6. Another type of profit chart
7. The meaning of classifying costs in fixed costs and variable costs
8. Application of managed gross profit chart in practical profit control in companies
9. Significance of managed gross profit chart in business management
Appendix-1: Derivation of Eq.(34)
Appendix-2: Derivation of break-even sales equation corresponding to Solomos’s problem when the 1st and the 2nd kinds of manufacturing overhead applied exist
Appendix-3: Relationship between 45°- break-even chart and managed gross profit chart
Appendix-4: 45°- gross profit chart
