主题：汽车玻璃的技术含量 -- 罗博

我在看David Benjamin ACCA 写的书“Management Accounting”中这样评价contribution approach:

Advantage:

Surplus or obsolete stock can be disposed of

Limitation:

a)\\\"Cut-throat\\\" pricing can lead to price wars.

b)In the long run fixed cost may not be covered

c)Once charged a low price,a customer may expect further low price

d)If the price set is too low a customer could resell products to existing customers,thereby affecting customer goodwill.

我的问题是“Surplus or obsolete stock can be disposed of\"这个逻辑关系是怎么样成立的？

其次，“In the long run fixed cost may not be covered”固定成本和决策并不相关啊，也就是说固定成本总是可以被覆盖，那么上面的结论的道理是什么呢？