Breakeven Analysis, livre ebook

This second edition continues with the successful
comprehensive collection of cost-volume-pro t applications.
Whether you’re a business professional,
entrepreneur, business professor, or student, you will
bene t from this one stop how-to book of formulas,
explanations, and examples. This new edition offers a
wide range of topics, from calculating basic breakeven,
to dealing with multiple products, mixed costs, changing
costs, and changing prices.
Michael E. Cafferky is the Ruth McKee Chair for Entrepreneurship
and Business Ethics at Southern Adventist
University’s School of Business and Management. In an
addition to a doctoral degree in business from Anderson
University Falls School of Business he also holds masters
degrees in public health and religion. The author
of eight books, Cafferky is a member of the Academy
of Management and the Christian Business Faculty Association.
He has received Southern’s President’s Award
for Excellence in Scholarship and the national Sharon
Johnson Award from the Christian Business Faculty
Association.
Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ix
Chapter 1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Chapter 2 Total Cost Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Chapter 3 Contribution Margin Method. . . . . . . . . . . . . . . . . . . 11
Chapter 4 Target Profit Method. . . . . . . . . . . . . . . . . . . . . . . . . . 17
Chapter 5 Cost of Goods Sold Method . . . . . . . . . . . . . . . . . . . . 21
Chapter 6 Modified Breakeven Analysis:
Factoring Estimates of Demand. . . . . . . . . . . . . . . . . . 29
Chapter 7 Dealing With Changes in Product
Mix Using Weighted Averages. . . . . . . . . . . . . . . . . . . 41
Chapter 8 High-Low Method. . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Chapter 9 Least Squares Method. . . . . . . . . . . . . . . . . . . . . . . . . 57
Chapter 10 Changing Costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Chapter 11 Changing Prices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Chapter 12 Selling Price at Various Volumes . . . . . . . . . . . . . . . . . 85
Chapter 13 Multiple Breakeven Points. . . . . . . . . . . . . . . . . . . . . . 89
Chapter 14 Net Present Value Method. . . . . . . . . . . . . . . . . . . . . . 93
Chapter 15 Quadratic Equation. . . . . . . . . . . . . . . . . . . . . . . . . . 105
Chapter 16 Tax Effects on Cost-Volume-Profit. . . . . . . . . . . . . . . 115
Appendix A Glossary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119
Appendix B Limitations and Criticisms. . . . . . . . . . . . . . . . . . . . . 127
Appendix C A Short Genealogy of Breakeven Analysis . . . . . . . . . 131
Appendix D Using Breakeven Thinking to Decide
Whether to Start a Business. . . . . . . . . . . . . . . . . . . . 135
Appendix E Annuity Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141
Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143
References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153