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    Attribution Non-Commercial (BY-NC)
    Download as PPT, PDF, TXT or read online from Scribd
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    17 views12 pages

    Break Even Sales Analysis

    Uploaded by

    Development Network

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PPT, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 12

    Break Even Analysis

    Profit
    =
    Sales Revenue
    –
    ( Fixed Cost + Variable Cost)

    Prepared by: K.Sasikumar 1


    Graphical Explanation
    Rs

    O
    Output Capacity
    Prepared by: K.Sasikumar 2
    Graphical Explanation
    Rs

    Fixed Cost

    O
    Output Capacity
    Prepared by: K.Sasikumar 3
    Graphical Explanation
    Rs

    Variable Cost

    Fixed Cost

    O
    Output Capacity
    Prepared by: K.Sasikumar 4
    Graphical Explanation
    Rs

    Total Cost

    Variable Cost

    Fixed Cost

    O
    Output Capacity
    Prepared by: K.Sasikumar 5
    Graphical Explanation
    Sales Revenue
    Rs

    Total Cost

    Variable Cost

    Fixed Cost

    O
    Output Capacity
    Prepared by: K.Sasikumar 6
    Graphical Explanation
    Sales Revenue
    Rs

    Total Cost

    No Profit
    No Loss
    Variable Cost

    Fixed Cost

    O Quantity Sold Output Capacity


    Prepared by: K.Sasikumar 7
    Graphical Explanation
    Sales Revenue
    Rs

    Total Cost

    No Profit
    No Loss
    Variable Cost

    Fixed Cost

    O Quantity Sold Output Capacity


    Prepared by: K.Sasikumar 8
    Graphical Explanation
    Sales Revenue
    Rs
    Targeted Sales Revenue

    Total Cost

    No Profit
    No Loss
    Variable Cost

    Fixed Cost

    O Quantity Sold Output Capacity


    Prepared by: K.Sasikumar 9
    Graphical Explanation
    Sales Revenue
    Rs
    Targeted Sales Revenue

    Total Cost

    No Profit
    No Loss
    Variable Cost

    Fixed Cost

    O Quantity Sold Output Capacity


    Prepared by: K.Sasikumar 10
    Graphical Explanation
    Sales Revenue
    Rs
    Targeted Sales Revenue

    Total Cost

    No Profit
    No Loss
    Variable Cost

    Fixed Cost

    O Quantity Sold Output Capacity


    Prepared by: K.Sasikumar 11
    Graphical Explanation
    Sales Revenue
    Rs
    Targeted Sales Revenue

    Total Cost

    Targeted
    No Profit Profit
    No Loss
    Variable Cost

    Fixed Cost

    O Quantity Sold Output Capacity


    Prepared by: K.Sasikumar 12

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