Breakeven analysis : the definitive guide to cost-volume-profit analysis / / Michael E. Cafferky, Jon Wentworth

• Record Nr.: UNINA9910786894303321
• Autore: Cafferky Michael E.
• Pubbl/distr/stampa: New York, NY : , : Business Expert Press, , [2014]; ©2014
• ISBN: 1-63157-092-7
• Edizione: [Second edition.]
• Descrizione fisica: 1 online resource (174 p.)
• Collana: Managerial Accounting Collection
• Disciplina: 658.1554
• Soggetti: Break-even analysis
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Part of: 2014 digital library.
• Nota di bibliografia: Includes bibliographical references (pages 147-151) and index.
• Nota di contenuto: Introduction -- Total cost method -- Contribution margin method -- Target profit method -- Cost of goods sold method -- Modified breakeven analysis: factoring estimates of demand -- Dealing with changes in product using weighted averages -- High-low method -- Least squares method -- Changing costs -- Changing prices -- Selling price at various volumes -- Multiple breakeven points -- Net present value method -- Quadratic equation -- Tax effects on cost-volume-profit -- Appendix A. Glossary -- Appendix. Limitations and criticisms -- Appendix C. A short genealogy of breakeven analysis -- Appendix D. Using breakeven thinking to decide whether to start a business -- Appendix E. Annuity table -- Notes -- References -- Index.
• Sommario/riassunto: This book is a comprehensive collection of cost-volume-profit applications. Business professionals, entrepreneurs, business professors, and undergraduate and graduate business students will benefit from this onestop how-to book of formulas, explanations, and examples. The user will find a wide range of topics, from calculating basic breakeven, to dealing with multiple products, mixed costs, changing costs, and changing prices.