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== Idea of standard break-even-analyses== | == Idea of standard break-even-analyses== | ||
[[Break-even-Analyse|Break-even-analysis]] is the most common form of Cost-Volume-Profit-analyses ([[CVP-analyses]]). Its basic idea is <br> | |||
(i) to identify an important factor which influences both sales revenues and costs, and <br> | (i) to identify an important factor which influences both sales revenues and costs, and <br> | ||
(ii) to determine the critical value of that factor that leads at least to the same sales revenues as costs. This critical value is called the break-even-point. <br> | (ii) to determine the critical value of that factor that leads at least to the same sales revenues as costs. This critical value is called the break-even-point. <br> | ||
This critical factor can be – as in standard break-even-analyses – the quantity or volume or amount or number of units of a product. Other drivers for sales revenues and costs are possible, too, for example the number of customers, the number of product variants, the number of articles to be handled in a warehouse, critical distances for the switch from travelling by train to airplanes, work hours, … . Sometimes, even external conditions of the production processes, like critical temperatures or the quality of inputs are critical factors. The point is that a standard break-even-analysis focuses on one critical factor and a single fixed cost block only, and it allows the calculation of a critical value of this factor with respect to the fixed cost block in an easy way.<br> | This critical factor can be – as in standard break-even-analyses – the quantity or volume or amount or number of units of a product. Other drivers for sales revenues and costs are possible, too, for example the number of customers, the number of product variants, the number of articles to be handled in a warehouse, critical distances for the switch from travelling by train to airplanes, work hours, … . Sometimes, even external conditions of the production processes, like critical temperatures or the quality of inputs are critical factors. The point is that a standard break-even-analysis focuses on one critical factor and a single fixed cost block only, and it allows the calculation of a critical value of this factor with respect to the fixed cost block in an easy way.<br> | ||
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