Page 22 - F5 Slides 2017-18
P. 22
Break-even analysis
The Break-even chart
Breakeven point:
Breake The point where
ven total costs = total
£ Point sales revenue
and
Where there is
Fixed Costs
neither a profit or
loss
Output (units)
B/E Point (units) = Fixed Costs
Contribution per Unit
22
Chapter 4
