TAILIEUCHUNG - Break-Even Analysis

Break-Even analysis is used to give answers to questions such as “what is the minimum level of sales that ensure the company will not experience loss” or “how much can sales be decreased and the company still continue to be profitable”. Break-even analysis is the analysis of the level of sales at which a company (or a project) would make zero profit. As its name implies, this approach determines the sales needed to break even. | Break-Even Analysis Nikolaos Tsorakidis Sophocles Papadoulos Michael Zerres Download free books at Break-Even Analysis Introduction Nikolaos Tsorakidis Huron University London Sophocles Papadopoulos Huron University London Michael Zerres Universitdt Hamburg Christopher Zerres Universitdt Kassel 1. Introduction Break-Even analysis is used to give answers to questions such as what is the minimum level of sales that ensure the company will not experience loss or how much can sales be decreased and the company still continue to be profitable . Break-even analysis is the analysis of the level of sales at which a company or a project would make zero profit. As its name implies this approach determines the sales needed to break even. Break-Even point . is determined as the point where total income from sales is equal to total expenses both fixed and variable . In other words it is the point that corresponds to this level of production capacity under which the company operates at a loss. If all the company s expenses were variable break-even analysis would not be relevant. But in practice total costs can be significantly affected by long-term investments that produce fixed costs. Therefore a company - in its effort to produce gains for its shareholders - has to estimate the level of goods or services sold that covers both fixed and variable costs. Break-even analysis is based on categorizing production costs between those which are variable costs that change when the production output changes and those that are fixed costs not directly related to the volume of production . The distinction between fixed costs for example administrative costs rent overheads depreciation and variable costs for exampel production wages raw materials sellers commissions can easely be made even though in some cases such as plant maintenance costs of utilities and insurance associated with the factory and production manager s wages need special treatment. Total .

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