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Q FC VC TC Sales MOS

1 5000 1000 6000 2000 -8000


2 5000 2000 7000 4000 -6000
3 5000 3000 8000 6000 -4000
50000
4 5000 4000 9000 8000 -2000
5 5000 5000 10000 10000 < break even 0 40000
6 5000 6000 11000 12000 2000
7 5000 7000 12000 14000 4000 30000
8 5000 8000 13000 16000 6000
9 5000 9000 14000 18000 8000 20000
10 5000 10000 15000 20000 10000
11 5000 11000 16000 22000 12000 10000
12 5000 12000 17000 24000 14000
13 5000 13000 18000 26000 16000 0
1 2 3 4 5
14 5000 14000 19000 28000 18000
15 5000 15000 20000 30000 20000 -10000
16 5000 16000 21000 32000 22000
-20000
17 5000 17000 22000 34000 24000
18 5000 18000 23000 36000 26000
19 5000 19000 24000 38000 28000 Limitations
20 5000 20000 25000 40000 30000 during the business processes, we h
in the idea, which is provided in the
at the same time companies might
especially, if the company works in
50000

40000

30000
Q
20000 FC
VC
TC
10000 Sales
MOS
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
-10000

-20000

e business processes, we have some costs, which are constant, or, in other words they are fixed
a, which is provided in the calculation, we see that the only constant cost of the company is FC
me time companies might identify what is Fixed cost and what is variable not correctly
, if the company works in multiple spheres, they will have strugles with identifyng of fixed and variables

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