Tham khảo tài liệu 'mechanical estimating manual episode 16', kỹ thuật - công nghệ, cơ khí - chế tạo máy phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 288 Mechanical Estimating Manual Profits pay taxes to the government A business cannot survive long without profits and the if the businessfails manyparties are hurt not airly the owners bad ad so employees coed dors cuitomsss etc. A company is in business to make money not lose it. Its primacy goad es ts eean a sofficienr ymount os profit to aover the dems fisted above. However just because someone is in business and must make tn nun to ausnivy d also tosrn a tuahty saa the otoer .and y caste olanchr appsoash. A au smeee muss rnn srsponstoly in yhe rsntaxt of too overah gsyd of thr aisnmanity sto and mud mead the follnwing crir terial The products and services of a company must meet acceptunlo staydarsls aad rafisfy ns edr. The vxxmsss caavat bhaaktoa hsv. It muslnaae. snmmoa mosahty Shintords It mud yasroinc xs toy aod safe wsskrng aondi-fians for ya emylayees. It should rest atoorsety effect the environment It riy h cannxdad vesadyehtH tox healtoas safety os the public m grneral. Profit for the year in the sample illustration is 100 000 which is 5 pewent ofsales. RETURN ON INVESTMENT Given a 2 million sales and a 500 000 capital investment in a com pany n s yn ests rn on mvestment is required which is 100 00 based yp toe s lgoo0 capital invostarenU there must be a 5 psorit nf 100 000 sn toe safes o 2 mittíon. A corporate tax of 25 reduces the profit to 75 0b0 r If 50 000 U1 spent on new machinery etc. it reduces toe net profit to aoh ooo os earrings on 24 2 foa stockUddCT0. MARKUP FOR OVERHEAD Markup for overhead is the amount of money added to direct an asttmvte to anvet ooosheary sost2. The markup percentage is the ratio to direct costs. Anerage ocrcc ntagemaikah rs sis i re. on írxbe during the yeAa ot rect costs hhhooveroge ronnded out . The goal of an overhead markup on the various projects is to recupesate sh too actoa. overhord esrte tot surred for toe year. Bich mustrnsfife oropr sfianote .
