Indifference point
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Indifference point is the volume of sales at which a company would be indifferent between alternative cost structures because they would result in the same total cost.
Definitions
According to Managerial Accounting by Braun, Tietz (5th edition),
- Indifference point. The volume of sales at which a company would be indifferent between alternative cost structures because they would result in the same total cost.
