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This chapter provides an overview of basic accounting and financial concepts- A word of caution is necessary ， however. Financial analysis of marketing actions is a necessary but insufficient criterion for justifying marketing programs. 营销活动的财务分析是一个必要但不充分的证明标准营销方案。 A care-ful analysis of other variables impinging on the decision at hand is required. 手决定的其他变量冲击的护理有用的分析是必需的。 Thus，judgment enters the picture. 因此，判断进入图片。 “Numbers” serve only to complement general marketing analysis skills and are not an end in themselves. “数字”服务，以补充一般的营销分析技能而不是目的本身。 In this regard, it is wise to consider some words of Albert Einstein ： “Not everything that counts can be counted, and not everything that can be counted counts •” 在这方面，它是明智的考虑一些爱因斯坦的话：“一切的罪名可以计算，而不是一切可以算作计数•”

EXERCISES 练习

1. 1。 Executives of Studio Recordings ， Inc. 录音室录音 ， 公司高管 produced the latest compact disc by the Starshine Sisters Band, titled Sunshine!Moonshine. The following cost information pertains to the new CD ： 光盘制作的最新星光姐妹乐队，名为 阳光月光 下面的成本信息涉及到新的CD：

CD package and disc (direct material and labor) CD包和光盘（直接材料与劳工）

Songwriters?royalties 特许权使用费词曲作者？

Recording artists?royalties 录音艺术家特许权使用费？

Advertising and promotion 广告及推广

Studio Recordings, Inc.抯 overhead 录音室录音，公司的开销

Selling price to CD distributor 售价CD总代理的

Calculate the following ： 计算如下 ：

a. 了。 Contribution per CD unit 每张CD单元的贡献

b. 二。 Break-even volume in CD units and dollars 打即使体积CD单位和美元

c. 三。 Net profit if 1 million CDs are sold 如果卖100万张CD的净利润

Necessary CD unit volume to achieve a $200,000 profit 必要的CD单位体积达到20万美元的利润

Video Concepts, Inc. (VCI) markets video equipment and film through a variety of retail outlets. 视频概念公司（VCI）市场的视频设备和电影通过各种零售网点。 Presently, VCI is faced with a decision as to whether it should obtain the distribution rights to an unreleased film titled Touch of Orange. If this film is distributed by VCI directly to large retailers, VCI's in-vestment in the project would be $150,000....