目标价格(p)可以用以下的公式来计算
(总销售–总变动成本– 总固定成本)(1 – 税率) = (目标ROI)(投资)
总销售 = (数量)(目标价格) = (25,000)(p)
总变动成本 = (数量)(单位变动成本t) = (25,000)($200) = $5,000,000
总固定成本= $700,000
包括工厂和营运资本的投资 = $3,000,000 + $1,000,000 = $4,000,000
(25,000p - $5,000,000 - $700,000)(1 – 0.4) = (0.15)($4,000,000)
(25,000p – $5,700,000)(0.6) = $600,000
15,000p – $3,420,000 = $600,000
15,000p = $4,020,000
p = $268
