Break-even analysis of the enterprise at one product level

Mihaela Ghicajanu and Manuel-Viorel Semen
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Mihaela Ghicajanu: University of Petroşani, Romania
Manuel-Viorel Semen: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2004, vol. 4, 99-104

Abstract: This paper presents some significant aspects regarding the break-even analysis of an economic organization. The analysis will consider a case study for a company which produces a certain production volume, considering a certain value of its sales and determining its Break-Even Point, under two possible hypotheses: the first case by only operating with a normal profit, and the second one by considering a requested profit (opportunity cost) of 3%.

Keywords: sales; activity level; relevant range; profit/loss; break-even point; fixed cost; variable cost; semi-variable cost; profitability; efficiency; contribution. (search for similar items in EconPapers)
Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:4:y:2004:p:99-104

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