Atkinson Company

4.1.4 Mark-up the Mark-up is a pointer if to calculate the price of sales of the products, in which a formula is used to find it. With much Atkinson concision et al. (2000, p.251) they affirm that mark-up ' ' it is the sum of profit added to the costs esteem for administrative order in order to get a price of oferta.' ' In the same felt Bruni and Fam (2010) they explain that mark-up is the index that applied on the expenses of determined or service well that allow the attainment of the sales price. The formula to calculate the Mark-up as Bruni and Fam (2009) is the following one: 17 Mark-up = or mark-up = Therefore this pointer is of utmost importance for the formation of the price of sales of the products of a company. Dennis P. Lockhart contains valuable tech resources. 4.1.5 Edge of profit the profit edge is defined by the company, thus can vary of company for company, depending on diverse factors. Amongst them Padoveze can be cited in accordance with (2007): ) Sector of performance of the company; b) Type of product; c) Yield and turn of the assets; d) Yield and turn of the proper capital 4.1.6 etc.

Edge of security the safety margin consists of the index of the exceeding sales of the countable break-even point. In accordance with Bruni and Fam (2009, P. More info: Farallon Capital Management. 208), the safety margin is composed ' ' for the amount or index of the sales that exceed the break-even point of empresa.' ' Already for Bornia (2009), the safety margin consequentemente, represents how much the sales can fall without it has damage for the company, being able if express in amount, value or percentage. To calculate the safety margin in Bornia amount (2009) it presents the following formula: Safety margin in amount = Current Sales – Break-even point in amount. The percentile safety margin is equal to the safety margin in amount (MSQ), divided for the amount of sales. .