The Effect of Using Break-Even-Point in Planning, Controlling, and Decision Making in the Industrial Jordanian Companies

Nabil Alnasser (), Osama Samih Shaban () and Ziad Al-Zubi ()

International Journal of Academic Research in Business and Social Sciences, 2014, vol. 4, issue 5, 626-636

Abstract: This research study aimed to figure out the effect of using breakeven point in planning, controlling, and in the decision-making process, in the Jordanian industrial companies. This research study shed the light on the reality of the use of the breakeven point in the planning, controlling and decision-making in industrial companies in Jordan. The study sample of the study was formed out of 54 employees in the accounting departments in the Jordanian industrial companies. The study found out that, the most of the Jordanian industrial companies are using break-even point in the planning, controlling and decision-making, and there is a statistical significant relationship between the use of the break-even point and successful planning, control and decision-making in the Jordanian industrial companies.The study has recommended that, companies should use breakeven point as a main tool of decision-making and planning oversight because of its impact, efficiency and accuracy in the rationalization and control decisions.

Keywords: Break Even Pint; Decision making; Planning; Controlling (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://hrmars.com/hrmars_papers/The_Effect_of_Usin ... danian_Companies.pdf (application/pdf)
http://hrmars.com/hrmars_papers/The_Effect_of_Usin ... danian_Companies.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hur:ijarbs:v:4:y:2014:i:5:p:626-636

Access Statistics for this article

More articles in International Journal of Academic Research in Business and Social Sciences from Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences
Bibliographic data for series maintained by Hassan Danial Aslam ().