INTRODUCTION

I- LOADS CLASSIFICATION
1.1 fixes charges
1.2 variables expenses
II- ACCOUNT OF RESULT DIFFERENTIAL

2. terminology

2.1 turnover

2.2 the margin

2.3 the result

2.4 presentation of the differential result

III- THE BREAKEVEN POINT AND ITS COMPONENTS

3.1 breakeven

3.2 dead point

3.3 the margin of safety

3.4 security index