Net profit = sales revenue-fixed expenses-variable expenses-income tax

The concept of cost: for example, there is rent+deduction point in the shopping mall, the rent is fixed and the deduction point is variable cost; For example, if you can't complete his guarantee, it's a fixed fee. If it exceeds the guarantee task, it is a variable cost.

1) What is a fixed cost? That is, fixed costs, such as basic salary of personnel, guaranteed price, etc. In other words, when the performance is 0, the cost must be generated, otherwise it has nothing to do with your selling 1 10,000 or 1 10,000;

2) Variable expenses are expenses that will change as long as sales change; For example, if you sell a product at cost, even if you give her a box, it will generate money. Including: commission, mall deduction, tax (business tax and surcharge), cost of goods sold, etc.