00327nam a2200073Ia 4500008004100000082001900041245015400060260003900214220204s9999    xx            000 0 und d  a658.155bPRE.2 0aPredicting profits through the fixed cost absorption method for service business: A new financial tool to forecast, control, and improve profits. V 2  aNew YorkbAlexander Hamiltonc1980