Demand Elasticities: Supplements to Sales Budget Variance Reports.
指出传统销售和利润差异分析忽略价格与数量关系，并展示如何利用销售和毛利报告数据估算需求的价格弹性和交叉弹性，最后以简单案例说明价格弹性与利润最大化的关系。
Abstract ABSTRACT: A major limitation of traditional sales and profit variance analysis is that it neglects price-quantity relationships for firms not operating under conditions of perfect competition. This paper shows how data from sales and gross profit reports can be used to estimate price elasticities and cross elasticities of demand. Finally, the relationship of price elasticity to profit maximization is developed for a simple case.