These three factors mean that the formula draws on data which is readily available, will be difficult to manipulate and will be representative of where profit is really created in a business.
Need kolm tegurit tähendavad, et jaotusvalem rajaneb andmetel, mis on kergesti kättesaadavad, raskesti manipuleeritavad ja representatiivsed selle koha suhtes, kus äriühingu kasum tegelikult tekkinud on.