Page 16 - CIMA May 18 - MCS Day 1 Tasks
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CIMA MAY 2018 – MANAGEMENT CASE STUDY
3. BREAK‐EVEN ANALYSIS
Menta uses an analysis of break‐even passenger loads.
EXERCISE 3:
Explain the concept of break‐even analysis. Use the data in the table on page 16 to confirm the
cost per kilometre numbers used for each of Menta’s three route types and consider how useful
the analysis in this table is for each of the route types.
10 KAPLAN PUBLISHING