Multi-product break-even-analysis: Unterschied zwischen den Versionen

== Idea of standard break-even-analyses==

(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>

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>