Please use this identifier to cite or link to this item:
Title: Break-even analysis
Authors: Goh, Yah Huay
Loh, Pui Hoon
Tan, Hwee Tin
Keywords: DRNTU::Business::Accounting
Issue Date: 1994
Abstract: Break-even analysis is basically concerned with the exact ascertainment of profit thresholds (the break-even points), the requisite data preparation and further related analysis. In the pursuit of this concept, this report addresses the issues of break-even analysis in practical applications. The research methodology adopted involves performing a literature review of books and journals regarding the current issues and applications of break-even analysis. To illustrate the practical aspects, three companies which practice break-even analysis are studied and presented as cases in the report. Through interviews with the key management personnel, the data gathered were then analyzed to address the issues in break-even implementation. The scope includes a profile of the companies, their break-even approaches, the assumptions used in the break-even computations and the problems that were encountered during implementation. The results obtained revealed that the break-even model has extensive uses in these companies. However, due to the fact that the assumptions are rather stringent, the break-even analyses adopted by the companies are rather simplified. As such, other techniques are used to supplement the break-even model.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

Files in This Item:
File Description SizeFormat 
  Restricted Access
7.08 MBAdobe PDFView/Open

Page view(s) 50

Updated on Dec 3, 2020

Download(s) 5

Updated on Dec 3, 2020

Google ScholarTM


Items in DR-NTU are protected by copyright, with all rights reserved, unless otherwise indicated.