search query: @author Weber, K. / total: 14
reference: 14 / 14
« previous | next »
| Author: | Weber, K. |
| Title: | Break-Even-Analyse. |
| Journal: | Unternehmung
1988 : JAN, VOL. 42:1, p. 94-110 |
| Index terms: | BREAK-EVEN ANALYSIS |
| Language: | ger |
| Abstract: | The break-even analysis (cost-volume-profit analysis) is a simple variant of the cost-benefit analysis, based on very restrictive premises. It requires simple calculations to determine the full cover of costs as well as the turnover which is necessary to attain an expected amount of profit. The examination is directed mostly towards short-term objectives, and it can be used as an aid to planning, decision making, and control. Among the deterministic models two standard models are described: the one-product model, and the multi-product model. With the same subdivision a similar description is given on the stochastic models of the break-even analysis. |
« previous | next »
SCIMA