Break-Even Analysis of Square Textile Limited: An Empirical Study

Dr. Md. Rouf Biswas, Jobayra Afsana and Sk. Mahrufur Rahman
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Dr. Md. Rouf Biswas: Department of Business Administration, North Western University, Khulna, Bangladesh.
Jobayra Afsana: Department of Business Administration, North Western University, Khulna, Bangladesh.
Sk. Mahrufur Rahman: Department of Business Administration, North Western University, Khulna, Bangladesh.

International Journal of Science and Business, 2023, vol. 21, issue 1, 32-41

Abstract: Break-even point is the point at which company brings the same amount of money need to cover expenses and run the business. At this point, business does not have a profit and it also does not have a loss. The main objective of this paper is to analysis the break-even point of Square Textile Limited during the financial year 2015-2016 to 2019-2020. Data have been collected from both primary and secondary sources. Mainly secondary data have been used to analyze the break-even of the company. Various statistical tools like mean, standard deviation, coefficient of variation (CV), variance, compound annual growth rate (CAGR), index number, correlation analysis and test of hypothesis have been used to analyze the collected data. Various component of break-even point like cost, revenue and contribution margin also have been analyzed in details. Finally, some recommendations have been made on the basis of analysis and findings.

Keywords: Break-Even; Contribution Margin; Sales; Profit; Decision Making (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:aif:journl:v:21:y:2023:i:1:p:32-41

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