第30章

Thetypicalformtakenbythisaccelerationinthemachineproductionofmachinery，butinfactitinvolvestheproductionofothermaterialfactorsaswellasthemechanicalapparatus，notablythematerialsusedinindustry。 Theestablishedconcernshavingbeencapitalizedonthebasisofpastcost，wecansaythatintheolderestablishments，cap- f(cost)，butinthenewestablishmentswithanequalearningcapacity，cap1=f(cost1=cost-deltacost)；hencetherateofearnings[=f(ea/cost)]willbeprogressivelyhigherascostdecreases: f(ea/cost)