…The revenue corresponding to the fixed rate added to costs is the company's profit. This fixed rate is called the mark-up percentage. When deciding on the mark-up rate, companies pay attention to the behavior of other companies and the trends of consumers, and if we consider that they act to maximize profits, there is a commonality between the full cost principle and the marginal principle. … *Some terminology explanations that mention "mark-up percentage" are listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…費用に上乗せされた一定率に対応する収入は企業の利潤となる。この一定率はマークアップ率mark‐up percentageと呼ばれている。企業はマークアップ率を決めるにあたって,他の企業の行動や需要者の動向に注目し,利潤を最大にするように行動すると考えれば,フルコスト原理と限界原理との間には共通性がある。… ※「mark-up percentage」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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