Searching the proportional level of operating costs - specification of the minimum volume of production

F. Střeleček and P. Kollar
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F. Střeleček: The Department of Accounting and Financial Management, University of South Bohemia, Èeské Budìjovice, Czech Republic
P. Kollar: The Department of Accounting and Financial Management, University of South Bohemia, Èeské Budìjovice, Czech Republic

Agricultural Economics, 2002, vol. 48, issue 3, 106-116

Abstract: This article concerns the topic of various types of costs and refers to relations between them. It also solves relations between costs and the output in in-kind units, between costs and revenues (in financial units), between the unit price and the sale profit. The article also describes two possibilities how to find the break-even point: one way is to compare the dynamics of revenues and costs, the second one is to compare actual and expected variable costs. The article also suggests the way how to find the break-even point using cost-revenue ratio indicators.

Keywords: proportional costs; fixed costs; over-proportional costs; under-proportional costs; unit costs; break-even point; minimum profit; minimum profitability of production; variable costs; cost-revenue ration; rate of profit (search for similar items in EconPapers)
Date: 2002
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:caa:jnlage:v:48:y:2002:i:3:id:5457-agricecon

DOI: 10.17221/5457-AGRICECON

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