广告成本的一种理论分析模型

A Theoretical Analytical Model for Advertising Cost

尽管广告成本具有多重性质,但广告的投入方式使我们完全有理由把广告成本视为企业固定成本的一部分。广告成本与产品销售量之间,即弥补广告成本所需增加的最低销售量的增量之间存在函数关系。在一定条件下,利润贡献与广告成本的比值等于广告投入保本点的销售量。

Although advertising cost is multiplicity, the manner of investing advertising lead to a belief, reasonably, that the very cost can be considered as a part of fixed cost in company. Between this cost and sale, in other words, between the advertising cost and minimum amount of sale increased in order to make up this cost, there exists a functional relation. Under certain conditions, the ratio between profit dedication and advertising cost should be equal to the point of equilibrium of advertising investment and sale increased.