Abstract
Break-even analysis is concerned with predicting costs, volume and profit as the level of activity changes. The theory of break-even analysis is derived from the principles of marginal costing, and the assumptions and definitions of fixed and variable costs and their behaviours discussed in earlier chapters are used.
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© 1989 Roger Hussey
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Hussey, R. (1989). Break-even Analysis. In: Cost and Management Accounting. Macmillan Professional Masters. Palgrave, London. https://doi.org/10.1007/978-1-349-19930-3_15
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DOI: https://doi.org/10.1007/978-1-349-19930-3_15
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-44249-4
Online ISBN: 978-1-349-19930-3
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