Break-even analysis of the enterprise at one product level

This paper presents some significant aspects regarding the break-even analysis of an economic organization. The analysis will consider a case study for a company which produces a certain production volume, considering a certain value of its sales and determining its Break-Even Point, under two possible hypotheses: the first case by only operating with a normal profit, and the second one by considering a requested profit (opportunity cost) of 3%.

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Year of publication:	2004
Authors:	Ghicajanu, Mihaela ; Semen, Manuel-Viorel
Published in:	Annals of the University of Petrosani, Economics. - University of Petrosani, Romania. - Vol. 4.2004, p. 99-104
Publisher:	University of Petrosani, Romania
Subject:	sales \| activity level \| relevant range \| profit/loss \| break-even point \| fixed cost \| variable cost \| semi-variable cost \| profitability \| efficiency \| contribution

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005403664