As usual, another great column from Jerry Flint. Here he states that unless you are a luxury botique like Porsche, it is tough being small, Why? Because one has to over come fixed costs and achieve economy of scale. Apparently that is about 300,000 units for a manufacturer in the American Market. Amazing how long the list is of folks that aren’t there, including some American brands.
This relates directly to our study of cost volume profit relationships. Can you see the connection?
Professor Elam 
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