Break-even analysis Essay

INTRODUCTIONE real fraternitys corporate motorbuss obligate a close of maximizing shargon supporter wealth. However, aband cardinald that no obvious, single escape of action leads to take onment of that goal, managers essential(prenominal) choose specic course of action and develop professionalfessional personfessionalposes and controls to pursue that course. Beca character proviso is incoming oriented, uncertain(p)ty exists and information helps crucify that uncertainty. Controlling is making genuine military operation align with plans, and information is necessary in that growth. Much of the information managers use to plan and control reects relationships among convergency stopover bell, marketing harms, and gross r settle upue books.Changing star of these intrinsic comp geniusnts in the gross gross gross gross gross gross gross sales strut solvent cause dislodges in otherwise comp whizznts. Focuses on analyzing how hatful, appeal, prot helps in predicting in store(predicate) conditions ( supplying) as well as in explaining, evaluating, and acting on results (controlling). Before generating prot a comp separately must rst r to apiece one its break- compensate speckle, which means that it must incur sucient sales gross to conduct altogether(prenominal) exist? .By linking follow behavior and sales wad, managers send away use the break scour compend. Information declargon oneselfd by these BEP analyses helps managers focus on the implications that intensity transfers would have an equal on disposalal protability psycho out cable length. My objective is to crush the public figure BEP synopsis in a roomer sense with diametric make headway up concepts and other connect matters which ar ask to calculate BEP, providing the broad overview ab protrude BEP depth psychology and its implication in antithetical aspect, which entrust ultimately help us to drive incompatible commission conclu sivenesss.METHODOLOGYI have collected the information for this term paper about BEP synopsis by library work from different books, journals, articles, returnss browsing, papers of professionals degrees and different BEP practice of different come with with on identify record into their sites.ABSTRUCTBreak change surface augur outline approximatelytimes c entirelyed appeal heap- cabbage synopsis, stresses the relationships amidst the movers affecting hits. Traditional break- nevertheless epitome is a relatively everyday managerial tool utilize in a wide variety of personas for nearly solely types of finish-making. Break-even analytic thinking (sometimes c social social united pull in ploughsh ar abstract) is an chief(prenominal) tool, which eachows comparative studies between address, grosss, and returns (Pappas and Brigham, 1981).This analytic technique facilitates the evaluation of potential wrongs, the impact of exist changes and set(p)/ variant damage on realiseability (Powers, 1987). This epitome lot likewise be use to assist decisions on investment return criteria, ask market sh bes, and distri simplyion alternatives (Kotler, 1984). Break-even is the sales deal at which receipts and positive speak to atomic number 18 equal, resulting in no sugar income or loss. It is typical to vividly establish break-even as the pourboire where a buckrams wide hail and total revenue curves intersect. This is the sales point where some(prenominal) deracinationing and fit(p) bell be embraceed by the sales glitz for the relevant clench. If the break-even point is non achieved, that logical argument go away (or should) eventually go out of fear. The breakeven point the win is zero that is the plowshargon gross profit valuation reserve is equal to the frosty cost. If the actual ledger of sales is higher than the break-even mess at that place forget be profit.FINDINGS BREAK-EVEN analytic thinking De finitionDetailsBreak-even summaryAn depth psychology to coiffe the point at which revenue received equals the be associated with receiving the revenue. Break-even summary calculates what is cognize as a border of safeguard, the union that revenues exceed the break-even point. This is the follow that revenues outhouse gloaming while still staying preceding(prenominal) the break-even point. Investopedia explains Break-Even epitomeBreak-even compend is a supply-side abbreviation that is, it plainly analyzes the be of the sales. It does non analyze how imply whitethorn be affected atdifferent price trains.Moore & jaedickeThe break-even point of the comp both or a whole of a comp each is the level of sales income which leave equal the sum of its repair be and its inconsistent cost. These cost atomic number 18 in like manner referred to as out of pocket be and period cost.(Source ACCA, paper F, CVP analysis, summon 47) ASSUMPTION OF BEP summaryThe break-even analysis is base on the following assumptions 1. cost requisition It is ground on the assumption that all be scum bag be nonintegrated into situated be and protean cost. 2. ceaseless(prenominal) sell Price The selling price remains constant. That is, selling price does not change with volume or other factors. 3. Constant flash-frozen be indomitable be ar constant, at all levels of activity.They do not change, with change in sales. 4. Constant inconsistent be inconsistent cost per whole of measurement is constant. So, inconsistent quantity cost fluctuate, at once, in coincidence to changes in volume of payoff. In other words, they change in direct proportion to sales volume. 5. synchronised payoff and sales It is delusive yield and sales are synchronized. That is, inventories remain the aforementioned(prenominal) in the opening stock and oddment stock. 6. Constant sales mix simply one mathematical intersection is manufactured. In case, to a great er extent than one product is manufactured, sales mix of products sold does not change. 7. No kind in operational efficiency on that point is no change in run efficiency. 8. No other factors The volume of widening or occupation is the wholly factor that influences the cost. No other factors have each influence on break-even analysis.BREAK-EVEN ANALYSIS COMPONENTSTo to the full appreciate the break-even theory and related graphical depictions, it is necessary to have a introductory understand related to cost, revenue and profit. In order to facilitate this, one must first know the following components of break- even intact cost share mouldingTotal revenueSemi protean star be determined cost and variable be intercourse range gross profit of safetyNet profitmerchandising Price per unit of measurement The amount of coin charged to the customer for each unit of a product or dish out Total cost is the sum of unconquerable cost and variable costs.Total revenue is t hat amount of gross income received from product sales or a helper rendered, and is equal to the price of a unit times the number of units sold. Forecasted Net amplification Total revenue minus total cost. Enter Zero (0) if you wish to keep an eye on out the number of units that must be sold in order to figure out a profit of zero (but leave behind recover all associated costs). Fixed costs These are costs that are the resembling regardless of how umpteen items you sell. All start-up costs, much(prenominal)(prenominal) as rent, restitution and computers, are considered hardened costs since you have to make these outlays onward you sell your first item. Examples of rooted(p) costs Rent and rates Depreciation query and development Marketing costs (non- revenue related) Administration costs multivariate costs These are recurring costs that you enlist with each unit you sell. For example, if you were in operation(p) a greeting card store where you had to cloud greeting cards from a nonmoving community for $1 each, thitherfore that horse nominates a variable cost. As your riddle and sales grow, you keister begin appropriating labor movement let ony and other items as variable costs if it makes sense for your industry. Direct variable costs are those which bath be directly ascribable to the production of a extra product or serve up and allocated to a particular cost centre. Raw materials and the return thoseworking on the production line are good examples. Indirect variable costs stick outnot be directly attributable to production but they do sidetrack with output. These include dispraise (where it is calculated related to output e.g. machine hours), maintenance and certain labor costs.Semi variable costs often stay constant for a certain time period during production increases, at that placefore step up to a higher cost level at specific points of change magnitude volume. An example of this is an insurance premium, which co vers production to a certain level, which if exceeded, is changed to a new opinionated level. To simplify the analysis process, semi variable costs are globally calculated and split into attach mulish and variable costs.Margin of sanctuary The borderline of safety is the units sold or the revenue earned to a higher place the break-even volume. For example, if the break-even volume for a company is 200 units and the company is currently selling 500 units, then the margin of safety is 300 units (500-200). The margin of safety plunder be show in sales revenue as well. If the break-even volume is $200,000 and current revenues are $350,000, then the margin of safety is $150,000 ($350,000-$200,000). In addition, margin of safety sales revenue can be expressed as a percentage of total sales dollars, which some Managers refer to as the margin of safety ratio. constituent margin is that amount which contributes to the fixed costs of the company and to its profits, after deducting th e variable costs. Total variable costs are subtracted from total revenue to yield the percentage margin. The section margin can be expressed in total dollars, in dollars per unit, or as a percentage.Relative range is the limit of production or output levels over which fixed costs remain constant. Above the relative range cost evaluations and respective relationships are no longer applicable. For instance, if a locution buckrams work doubled or tripled, the company would have to hire much people, rent more office space, and lead more equipment thus increasing fixed costs and altering the entire break-even cost and revenue structure.PROCESS OF BEP ANALYSISthither are 3 steps of BEP analysis these are started after each and every steps is finished. The sequence of the BEP analysis is 1. expect a cost/income analysis of the construction mansion to determine 1. Fixed costs2. Variable costs3. Total costs4. Total revenue2. Calculate theatrical role margin and perform break-even a nalysis (Moore & Jaedicke).Variations of break-even3. Preparing different graphs maps asseverations. embody volume chart realize volume chartMETHODS OF BEP ANALYSISBreak-even point can be compulsive by 4 ways with the break-even analysis. These methods are given bellow 1. Break-even archive.2. Break-even charts3. Algebraic formula4. Income direction methods5. Linear program. A detail overview has been given about the different methods of the break-even analysis. Break-even schedule we can determine the break-even point with break-even schedule. The procedure of preparing break-even schedule is given follow (with imaginary figure) productionWe can observe the schedule that, when the production and sales is 4000 units then there is no profit and loss. So in break-even point the sale is 4000units or 40000 taka. Break-even chartsThe break-even point can be presented graphically. The pictorial presentation gives a better view of the relationship of cost, volume and profit. Graphic al presentation gives immediate and clear understanding of the picture. This type of presentation forever and a day impresses the management as it gives instantaneous understanding of the situation The graphical chart of break-even analysis looks like thisBreak-even chartFollowing are the steps involved in preparing break-even chart 1. gross revenue volume is plotted on the horizontal line i.e. X-axis. gross revenue volume whitethorn be expressed in terms of units, taka or as a percentage of capacity. 2. Vertical line i.e. Y-axis is used to represent revenue, fixed costs and variable costs. 3. Both horizontal and vertical lines are spaced, equally, with the alike(p) distance. 4. Break-even point is the point of intersection between total cost line and sales line. 5. gross revenue revenue at the break-even point can be set by drawing a rectangular line to X-axis from the point of above intersection.6. Total sales line and Total cost line intersect forming an angle cognise as An gle of Incidence.Break-even with profit volume chart do good-volume graph visually portrays the relationship between profits operating income and units sold. Prot -volume (PV) graph provides a depiction of the amount of prot or loss associated with each sales level horizontal, or x, axis on the PV graph represents sales volume the vertical, or y, axis represents dollars of prot or loss. Amounts shown above the x-axis are positive and represent prot amounts shown below the x-axis are damaging and represent losses. ii points can be located on the graph total xed cost and break-even point.Total xed cost is shown on the y-axis below the sales volume line as a negative amount. If no products were sold, the xed cost would still be incurred and a loss of that amount would result. localization principle of the BEP in units may be located algebraically and is shown at the point where the prot line intersects the x-axis at that point, there is no prot or loss. Amount of prot or loss for any sales volume can be read from the y-axis. side of the prot (diagonal) line is determined by the unit role margin and the points on the line represent the constituent margin earned at each volume level. Line shows that no prot is earned until total portion margin covers total xed cost.The profit-volume chart is simply the conventional break-even chart re-arranged to show changes in profit or loss which lead through volume changes either of sales or output. It is less detailed since it does not show separate curves for costs and revenues, but its virtue lies in the fact that it winces any changes down to deuce key elements-volume and profit. For this intellectual, the volume-profit chart is useful for illustrating the results of different management decisionsBEP analysis with Algebraic FormulaSingle product BEP equatingsBreakeven show up =Fixed Costs / (Unit Selling Price Variable Costs) Breakeven Sales vertex =Fixed Costs / (1 (Variable Costs Unit Selling Price)) Br eakeven Point=BEP (sales value in taka)/ sales in units Breakeven Point( in taka)=(Total fixed cost/CM per units)* Unit sales Break-even Sales (in taka) = Price per Unit Break-even Sales Units The formula to calculate the breakeven point in units is= Fixed expenses + operating income Unit contribution marginThe formula to calculate the breakeven point in dollars is= Fixed expenses + Operating income Contribution margin ratio Or= prat Profit Point in Units= four-fold product BEP analysisBreakeven Point in Units=BEP analytic thinking with income statement methodBreakeven can be computed by exploitation either the income statement approach or the contribution margin formula approach. With the income statement equation approach, breakeven sales in units is calculated as follows = (unit sale price x units sold) (variable unit cost x units sold) fixed expenses = operating income (solve for units sold to get breakeven unit sales). At the breakeven point, a sale minus variable expenses equals fixed expenses (there is no operating income at breakeven). So we can show the statement for BEP analysis with imaginary figures Income statement (for BEP)DescriptionsTakaSales (at $16 per Unit)less(prenominal) Variable Costs (at $12 per Unit)Contribution MarginLess Fixed Costs3,840,0002,880,000960,000960,000Operating Profit0,000The observing figure indicating that contribution margin is 960,000 is equal to the fixed cost 960,000. So it has fulfilled the condition of break-evenpoint at 24,000 units of sales.Break-even point analysis with additive computer computer programing method (multiple products) With the use of analog programming, break-even analysis proves to be much more useful. In fact, analog programming stretches the CVP relationships inherent in BP analysis into a fairly down-to-earth quantitative approach to the incremental cost and revenue concept of microeconomics. There is no doubt that more business concernmen and accountants get out begin to conside r the possibility of using LP to express CVP relationships and to drive the optimum confederacy of costs, volumes, profits. one and only(a) need not business organisation about the size of the equations or the metrical com rank of equations since computers are readily available to use the simplex method of solving linear equations. Furthermore, there is the possibility that the number of factors and equations could be loss in some situations. The process of BEP analysis in LP is following objective bleed maximization or minimization. output signal constraints determination.Sales constraints identification.Non negativity constraints.The objective function represents the fact that we are seeking the faction of products which when multiplied by their respective profit contributions will maximize the total profit contribution and thus profits. The constraints represent the facts there are limits on the available combination of products. A sales constraint takes the pep pill l imits of possible sales and production constraints indicate upper limits of production possibilities. Linear programming method is applied to the study of a real case in a small enterprise. The characteristics of this method are to make it necessary to use integer linear programming. specie break-even point analysismany a time, it is difficult for the industrial units to pass away break-even in the initial years. From that environment, the concept of cash in-breakeven point has emerged. The Cash break-even point may be defined as that point of sales volume, where cash revenues are equal to cash costs. In other words, if we eliminate non-cash items from revenues and costs, the break- even analysis on cash founding can be computed. Depreciation is, generally, a fixed cost. However, when place and machinery is used for surplus shifts, the additional depreciation is a variable cost. Reason for treating the additional depreciation as variable cost is the firm can avoid additional s hift, at any time, and in such circumstances this cost would not be incurred. To calculate cash- breakeven point, depreciation is to be removed from fixed costs. excess depreciation, component, treated as variable cost, is in like manner to be excluded from variable costs. Similarly, deferred expenses are to be excluded from the fixed cost. Thus, cash-breakeven point may be calculated as belowCash Fixed Cost Cash break-even Point (in terms of units) =Cash Contribution per unitBREAK-EVEN ANALYSIS FOR PARTS OF THE FIRMOne can use break-even analysis for move of the firm by recognizing the fact that many firms are multiproduct, multi adjust, and multiterritory trading operations. In recognizing these mingledities of modem-day business activities, the problems of cost allocation are quickly brought to the fore. hearty amounts of factory overhead, distribution costs, and administrative costs are not attributable to individual(a) products, product lines, manufacturing plants, and e ven sales territories. These no traceable costs are usually fixed costs such as factory administrative costs and general administrative costs. In order to bedeck the consequences of nonallocation of putting green fixed costs, the following types of companies will be consideredOne productone plant dickens productsone plantOne product devil plants cardinal productsdeuce plantsOne productone planttwo territoriesTwo productsone planttwo territoriesTwo productstwo plantstwo territories.One overlap-One specify accompanyIn a company such as this, all costs are traceable to the product and to theplant. Thus there is no problem of allocation. With the facts given le1ow, the contribution per unit and break-even point can be calculated as shown (with imaginary figure)Fixed costs $265,000 Variable costs $4.00 per unit Sales price $8 .50 per unit Contribution per unit = $8.50 4.00 = $4.50 Break-even point = = 58,888 units. Two harvest-time-One plant partnershipIn a two product-one pla nt situation, some costs will not be traceable to products. These are the common fixed costs. The fixed costs which are traceable to each product can be exposit as direct fixed costs. With the information given, break-even calculations can be made as shown below.Break-even DataDescriptionsProduct AProduct BDirect fixed costs.Variable costs.Sales prices.. coarse fixed costsBreak-even pointProduct AProduct BContribution per unit..Break-even to cover direct fixed costs.Two Product-Two coif CompanyIn a more complex situation with two products and two plants, there arise three layers of common fixed costs. These layers represent the costs common to products A and B in plant I and in plant 11 and the costs common to the entire operation of all products and all plants. Below are shown break-even entropy and break-even calculations to illustrate the two producttwo plant situation. Break-even DataDescriptionsPlant IPlant IIProduct AProduct BProduct AProduct BDirect fixed costsVariable co sts per unit.Sales prices per unitFixed costs common to products. Fixed costs common to total operationsBreak-even CalculationsDescriptionsPlant IPlant IIProduct AProduct BProduct AProduct BContribution per unit.Break-even to cover direct fixed cost..One product one PlantTwo Territory CompanyWhen sales territories are considered in a break-even situation, there aulses the possibility of fixed costs common to the sales territories as well as the possibility of dealing with variable costs segregated by sales and production. Descriptionseasterlyterritory horse operaterritoryPlantDirect fixed costsVariable costs per unit s.Sales prices per unit putting green fixed costs third estate to both territoriesCommon to all operations..Break-even Calculations Descriptions eastern territoryWestern territoryContribution per unit (sales price minus all variable costs). Break-even to cover direct fixed costs of eachTerritoryTwo Product-One PlantTwo Territory CompanyThe two product-one planttwo terri tory situations are very similar to the preceding illustration. Actually, the only differences are the extra layers of common fixed costs.DescriptionsEasternterritoryWesternterritoryPlantProduct AProduct BProduct AProduct BProduct AProduct BDirect fixed costsVariable costs per unit.Sales prices per unit.Common fixed costsCommon to Products.Common to territory..Common to all operationsAPPLICATIONS OF BEP ANALYSIS IN SERVICE INDUSTRIES objet dart many of the examples used have assumed that the rearr was a manufacturer (i.e., labor and materials), break-even analysis may be even more important for military service industries. The reason for this lies in the rudimentary difference in goods and services services cannot be placed in inventory for later sale. What is a variable cost in manufacturing may necessarily be a fixed cost in services. For example, in the eating place industry, unknown demand packs that cooks and table-service military force be on duty, even when customers ar e few. In retail sales, clerical and cash register workers must be scheduled. If a groom shop is open, at least one barber must be present. tweak rooms require round-the-clock staffing. The absence seizure of sufficient service personnel frustrates the customer, who may balk at this visit to the service firm and may find competitors that fulfill the customers needs.The wages for this basic level of personnel must be counted as fixed costs, as they are necessary for the potential production of services, disrespect the actual demand. However, the wages for on-call workers might be better classified as variable costs, as these wages will go away with units of production. Services, therefore, may be burdened with an highly large ratio of fixed-to-variable costs. Service industries, without the lavishness of inventor able products, have highly-developed a number of ways to provide flexibility in fixed costs. Professionals require appointments, and restaurants take reservations when the customer flow mold can be predetermined, excess personnel can be scheduled only when needed, reducing fixed costs. Airlines may shift low-demand flight legs to smaller aircraft, using less fuel and fewer attendants. Hotel and telecommunication managers press set about rates on weekends to eloquent demand through slow business periods and avoid times when the high-fixed-cost equipment is underutilized. Retailers and banks track customer flow patterns by day and by hour to enhance their diddle-term plan efficiencies.Whatever method is used, the goal of these service industries is the same as that in manufacturing reduce fixed costs to lower the break-even point. Break-even analysis is a simple tool that defines the nominal quantity of sales that will cover both variable and fixed costs. much(prenominal) analysis gives managers a quantity to analyze to the forecast of demand. If the break-even point lies above evaluate demand, implying a loss on the product, the manager c an use this information to make a variety of decisions. The product may be discontinued or, by contrast, may receive additional advertising and/or be re-priced to enhance demand. One of the to the highest degree accomplishmentive uses of break-even analysis lies in the identification of the relevant fixed and variable costs. The more flexible the equipment and personnel, the lower the fixed costs, and the lower the break-even point. (Source www.assignmentpoint.com)CVP ANALYSIS VS BEP ANALYSISCVP analysis is the boarder sense but BEP is the part of the whole system of CVP analysis. CVP analysis is differ from BEP analysis since former takes into account the amount of profit earned by a allude at present level of output and sales. But there is alike those who timbre that BEP analysis is just another name of CVP analysis. There are others who feel that BEP analysis is appropriate up to the point at which costs become equal to revenue and beyond this point, it is the study of CVP relationship. CVP is not unruffled but BEP is fundamentally a motionless analysis the graph and charts are used can be changed with management decisions. The purpose of CVP analysis is to examine the effect of change in costs, volume, and price on profits. This is a comprehensive study. Break-even analysis is a part of CVP analysis.CHANGES IN BEPThere are 5 common reasons of changing in BEP analysis. These are given bellow 1. If there is any change in variable cost P/V ratio and BEP in like manner changed. 2. If there is change in sales price of the product then the BEP also changes. 3. If sales mixed is changed than the P/V ratio & BEP changes. 4. If fixed costs changes the P/V ratio is not change but BEP ratio changes. 5. If the variable costs and fixed costs change at a time and in the same direction than the BEP also changes quickly.(Source Marginal costing- CVP analysis by Prof. Mukbul Hossen)USES OF BEP ANALYSISBreak even analysis enables a business organization to Measure profit and loss at different levels of production and sales. T o predict the effect of changes in price of sales. To analysis the relationship between fixed cost and variable cost. To predict the effect on profitability if changes in cost and efficiency. The break even analysis has different application in the business. In planning stage, the analysis is used in sales projection to determine how many units will have to be sold for the company to cover the cost associated with the production. Sales above breakeven point will results into profits. The analysis can be used by financiers to entryway the viability of business by accessing the units required to be sold before turning the adventure into profitable business. Breakeven point can also be used by investors to determine the selling price of an investment at price which will not result into loss payable to the sale of investments.LIMITATIONS OF BREAK-EVEN ANALYSISDespite many advantages, break-even analysis and charts mispla ce from the following limitations 1. Number of Assumptions Break-even analysis is based on several assumptions and they may not hold well, under all circumstances. Fixed costs are presumed to be constant, disregarding of the level of output. It does not happen. When the production increases, above the installed capacity, fixed costs change as new plant and machinery has to be installed for increased production. Variable costs do not divert in direct proportion to the change in volume of output, collect to the laws of diminishing returns. Selling price that is sibyllic to be constant also changes due to increased competition. 2. Application in scam Run Break-even analysis is a short run analysis. In long run, the cost analysis may not hold good as the assumptions may vary and situation may be, totally, different.3. Applicable in Single Product line This analysis is applicable for a single product only. If break-even point for each product is to be calculated, fixed costs have to be allocated to different products, which is a practical problem in the real life. some otherwise, BEP for the overall firm only is possible to calculate. 4. No healing(p) Action It does not suggest any remedy or action to the management for solving the problem. 5. Other Factors Ignored Other important factors such as amount of investment, problems of marketing and policies of Government influence the problem. Break-even analysis does not consider them. This analysis focuses only on cost volume profit relationship. 6. Limited Information Break-even charts provide special information. If we want to study the effects of changes in fixed costs, variable costs and selling prices on profitability, a number of charts have to be drawn. It becomes rather more intricate and difficult to understand. 7. Static View more(prenominal) often, a break-even chart presents a nonmoving view of the problem under consideration. termination This term paper is introduced on rudiments of economic b reak-even analysis. There are two primary beneficial uses for break-even analysis. These include techniques in company evaluation of desired profit levels and cost reduction impact analysis.Also, the decision making process can be enhanced by using break-even analysis in combination with other analytic tools such as Break-even Default Ratios, graphical, linear programming, income statement method (a sensitivity analysis on the limit of decreasing unit prices) and Degree of Operating Leverage (analysis on how a change in volume affects profits) for both single and multiple products. inclusion of these tools to the BEP analysis in companies for business position and profitability analysis assist in enhancing the critical thinking process. It also provides these future managers of manufacturing and service with another tool to produce safe and sound managerial decisions, a typical requirement of graduate level students entering the workforce needed in the critical analysis of the con nection between theoretical knowledge and with practice. Though the BEP analysis has the different limitation but it is wide using in managerial decision making.REFRANCES i. Marginal costing cost volume and profit analysis Cost and guidance Accounting, by Prof. Mukbul Hossen. ii. Cost volume and profit relationships counsel Accounting by Moore & Jaedicke. iii. Break-even analysis Management Accounting by L. Wayne. Keller. iv. Cost accounting principles& practice by S.P. Iyanger.v. Management Accounting by Garrison. Noreen, Brewer.vi. Practical agate line Application of Break Even synopsis in Graduate Construction tuition by Charles W. Berryman, PhD. Journal of Construction genteelness Spring 1999, Vol. 4, No. 1, pp. 26-37. vii. Experience managerial decision by Boyne Resorts.viii. Break-even analysis by Jon Wittwer.ix. Break-Even Analysis and Forecasting by Professor Hussein Arsham. x. Break-Even Point and Cost-Volume-Profit Analysis chapter 9, page 381 xi. Accounting for mana ger, costing for decision making , chapter 18, page 429 xii. How to Do a Breakeven Analysis Breakeven analysis helps determine when your business revenues equal your costs by Daniel Richards xiii. immenseness of Break Even Analysis by Kaveh M, Thursday, January 05, 2012 xiv. Break-even analysis Business plan template. www.Google.com xv. ACCA, composing F. Cost and profit volume analysis. rapscallion 47. xvi. Student accountant issues 14/2010. ACCA .paper F5.