§5 Supplementary explanations of the managed gross profit chart theory
Contents
1. Preface
2. Income statement and managed gross profit
3. Expression of AX (ε) by incremental sales 
4. Managed gross profit chart with both the 1st and the 2nd kinds of manufacturing overhead applied
5. The reason of setting the 1st and the 2nd kinds of manufacturing overhead applied
6. Another type of profit chart
7. The meaning of classifying costs in fixed costs and variable costs
8. Application of managed gross profit chart in practical profit control in companies
9. Significance of managed gross profit chart in business management
10. References
11. Appendixes

Appendix-1: Derivation of Eq.(34)

Appendix-2: Derivation of break-even sales equation corresponding to Solomos’s problem when the 1st and the 2nd kinds of manufacturing overhead applied exist

Appendix-3  Relationship between 45° break-even chart and managed gross profit chart

Appendix-4  45°- gross profit chart

　(c) Aug. 2003, Yuichiro Hayashi