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== Idea of break-even-analyses == | == Idea of break-even-analyses == | ||
A '''break-even-point''' (or break-even-volume) is a point at which the positive effects of a decision (typically sales revenues) cover the negative effects (typically costs). This critical point is interesting if both the positive and the negative effects depend | A '''break-even-point''' (or break-even-volume) is a point at which the positive effects of a decision (typically sales revenues) cover the negative effects (typically costs). This critical point is interesting if both the positive and the negative effects depend to a different extent on a common factor (e. g. production volume or activity) whose value is unknown. In this case it is not possible to calculate the profit of the decision. Instead, the break-even-point answers the question above which value of the common factor the decision will lead to higher positive than negative effects, or (to put it simple) above which value we will make profit. | ||
The relations between costs, sales revenues, profits and the unknown or uncertain common factor are the objects of break-even-analyses or '''cost-volume-profit-(CVP)-analyses.''' <br> | The relations between costs, sales revenues, profits and the unknown or uncertain common factor are the objects of break-even-analyses or '''cost-volume-profit-(CVP)-analyses.''' <br> | ||
Given the broad variety of decisions with positive and negative effects in business and daily life, and the uncertainty we often face with respect to important factors, break-even-analyses have a long tradition in [[controlling]] and management. Apart from earlier anecdotic evidence, we find first formal approaches in the 19th century. Schweitzer/Troßmann (1986, 1998) provide an excellent overview and detailed descriptions of numerous specific variants and extensions of break-even-analyses for very different situations. In the following, we present the basic model and an extension to the [[Multi-product break-even-analysis|multi-product case]].<br> | Given the broad variety of decisions with positive and negative effects in business and daily life, and the uncertainty we often face with respect to important factors, break-even-analyses have a long tradition in [[controlling]] and management. Apart from earlier anecdotic evidence, we find first formal approaches in the 19th century. Schweitzer/Troßmann (1986, 1998) provide an excellent overview and detailed descriptions of numerous specific variants and extensions of break-even-analyses for very different situations. In the following, we present the basic model and an extension to the [[Multi-product break-even-analysis|multi-product case]].<br> | ||