Jan Jacobs

Jan Jacobs

Independent Researcher Business Economics
Jan Jacobs, Independent Researcher Business Economics and author of The Profit Formula®: The Way to Easy Profit Measurement. I have more than 20 years of experience as a lecturer in Business Economics in higher day education and also in evening education for adults at SWOT (Stichting Wetenschappelijke Opleidingen Twente). As a subject teacher, I have always been critical of what was in many Business Economics textbooks. I am the author of The Profit Formula®: The Way to Easy Profit Measurement. Jan Jacobs is an opinion columnist for the CEOWORLD magazine. Follow him on Amazon.
Stats Gate

Measurement of Income Tax on Period Profit

Measurement of income tax on period profit, both tax to be paid (resulting from the fiscal accounts) and the one and only real tax burden in the internal documents (management accounting) as well as the tax costs in the published accounts (financial accounting), can all be calculated by means of...
CEO Insider

AC_DC and Breakeven Analysis

A single procedure suffices, just one and the same algorithm, both to elaborate various AC_DC calculations (AC: Absorption Costing or full costing. DC: Direct Costing or marginal costing or differential costing) and to perform breakeven analysis to the fullest extent. Breakeven analysis, under the assumption 'production volume is equal to...
CEO Insider

Proper Money Calculus

In (business) economics one often has to deal with amounts of money at different points in time. One cannot say much about main economical issues without proper money calculus. Using PPR (Period Percentage Rate, any period, any rate) i.e. Discrete Compound Interest to rank investments is often deceptive. Financial tools...
Stats Gate

Continuous Interest Rate to Rank Investments

The measuring-staff is i, the continuous interest rate.  Function FV at t = PV at 0 · e^i.t and which Future Value do you demand or expect? Note: the outcome is a (new) measuring-staff, nothing more or less than a translation of the used rate i, the basic measuring-staff. Given...
C-Suite Advisory


One can purchase an aeroplane for instance, at point in time zero, NOW, at the beginning of year 1. The purchase price is 150 million U.S.-dollar. The exchange rate today, U.S.-dollar related to the stated currency is 1 : 2, so 300 million money units are involved. The life-cycle of such...
CEO Insider

The Way to Easy Profit Measurement

See how you can solve the problem that is presented below. You need to have the scientifically correct P/L-account, with a view to managing a company. Who only knows unproven period profit and yield figures – at least for internal use – he / she is walking in the fog....
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