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http://irepo.futminna.edu.ng:8080/jspui/handle/123456789/3577| Title: | Practical Limitations of Break-Even Theory |
| Authors: | Bala, K. C. Ndaliman, M. B. |
| Keywords: | Break-even analysis Marginal costing Production level Variable cost |
| Issue Date: | Jul-2007 |
| Publisher: | ASSUMPTION UNIVERSITY (ABAC), HUA MAK, BANGKOK, THAILAND |
| Citation: | M. B. Ndaliman and K. C. Bala, (2007), “Practical Limitations of Break-Even Theory”, AU Journal of Technology, Assumption University, Thailand, Vol. 11 No. 5, Pp. 58-61 |
| Abstract: | A five-year expenditure profile of a company, ‘Buni Bricks and Blocks Industry Nigeria Ltd.’, was studied alongside its incomes for the same period. The objective is to determine the cost / revenue interactions on break-even charts. These charts were obtained for the five years studied. Among the practical realities discovered include: the sales revenue and total cost were not linear, two or more break-even points were found to exist, some costs fall under both fixed and variable costs, and beyond certain optimum production levels, sales revenue decreases sharply and total cost also increases. |
| URI: | http://repository.futminna.edu.ng:8080/jspui/handle/123456789/3577 |
| ISSN: | 1513-0886 |
| Appears in Collections: | Mechanical Engineering |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| NDALIMAN & BALA.pdf | 59.94 kB | Adobe PDF | View/Open |
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