Difference between revisions of "Breakeven point"
(Created page with "Breakeven point is the sales level at which operating income is zero: Total revenues = Total expenses. ==Definitions== According to Managerial Accounting by Braun, Tiet...") |
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According to [[Managerial Accounting by Braun, Tietz (5th edition)]], | According to [[Managerial Accounting by Braun, Tietz (5th edition)]], | ||
:[[Breakeven point]]. The sales level at which operating income is zero: Total revenues = Total expenses. | :[[Breakeven point]]. The sales level at which operating income is zero: Total revenues = Total expenses. | ||
| + | According to the [[Strategic Management by David and David (15th edition)]], | ||
| + | :[[Breakeven point]] ([[BE point]]). The quantity of units that a firm must sell in order for its total revenues (TR) to equal its total costs (TC). | ||
| − | [[Category: Accounting]][[Category:Articles]] | + | [[Category: Accounting]][[Category:Articles]][[Category: Strategic Management]] |
Latest revision as of 20:49, 15 July 2020
Breakeven point is the sales level at which operating income is zero: Total revenues = Total expenses.
Definitions
According to Managerial Accounting by Braun, Tietz (5th edition),
- Breakeven point. The sales level at which operating income is zero: Total revenues = Total expenses.
According to the Strategic Management by David and David (15th edition),
- Breakeven point (BE point). The quantity of units that a firm must sell in order for its total revenues (TR) to equal its total costs (TC).
