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. . Break - Even Analysis (Cost/Volume/Profit Analysis). This is a planning and control technique.PLANNING:make informed decisions about pricing your product or service and the cost to produce it.CONTROL:compare your actual results with those that you have forecast. (For example, your restaurant may require you to sell 10,000 meals at $10.00 per meal = $100,000 in order to break even annually. This works out to 192 meals a week or 28 per day. If on the first day of operation you sell 30 m9462
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