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Topic: Breakeven

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	New Hampshire Breakeven Analysis
		Breakeven analysis is a powerful management tool, and one that is critical in planning, decision-making, and expense control.
		Breakeven analysis can be invaluable in determining whether to buy or lease, expand into a new area, build a new plant, and many other such considerations.
		If the breakeven occurs at or near the capacity of the business, or if your analysis shows that you must capture all (or more than all) of the available target market, the feasibility of your concept is suspect, and the odds of business success are loaded against you.
	www.buzgate.org /nh/bft_beven.html (1005 words)

	Breakeven - Wikipedia, the free encyclopedia
		The breakeven point in economics is the point at which cost or expenses and income are equal - there is no net loss or gain, one has "broken even".
		The break even point is also the point on a chart indicating the time when something has broken even, and is a general term for not having gained or lost something in a process.
		In energy, the breakeven point is the point where usable energy gotten from a process exceeds the input energy.
	en.wikipedia.org /wiki/Breakeven (336 words)

	SCM5053 - Production / Operations Analysis (Site not responding. Last check: 2007-10-20)
		The breakeven point is the level of output at which profit is equal to zero; it is also the point at which total revenue equals total cost.
		The breakeven point is the level of output at which total costs are equal to total revenue.
		Breakeven analysis is a comparison between total revenue and total cost to determine when they are equal (the breakeven point).
	www.ou.edu /class/tersine/scm5053/reading14.htm (4345 words)

	Using Breakeven Formulas to Analyze Tax Planning Strategies
		In this case, the breakeven number represents the rate of return generated by the tax savings from the election in the current year (created by offsetting income that would otherwise have been taxed at 20%) that would equal the tax savings from using the expense to offset ordinary income in the future.
		Breakeven analysis can be used under these circumstances to determine the price at which it becomes more profitable to sell the asset than abandon it.
		Where BSP is the necessary breakeven sales price of the stock, PV is the present value factor of cost of capital for five years, SP is the current selling price of the stock, and AB is the adjusted basis of the stock.
	www.nysscpa.org /cpajournal/2003/0603/dept/d065603.htm (2837 words)

	Resources for Cost Behavior and Cost-Volume-Profit Analysis (Site not responding. Last check: 2007-10-20)
		Breakeven analysis focuses on finding a firm’s breakeven point—the level of output or sales at which the firm has zero profit.
		The unit breakeven point is the number of units that must be sold to breakeven.
		The breakeven point is the intersection of the graph with the X axis because profit is zero at that point.
	www.swcollege.com /accounting/students/cvp_reso.htm (6448 words)

	Attacking Business Decision Problems With Breakeven Analysis
		Breakeven analysis can be a very useful and relatively simple tool for management to use in making decisions.
		Breakeven makes many restrictive assumptions about cost-revenue relationships; in normal use, it's basically a negative technique, defining constraints rather than looking at benefits; and it's essentially a static tool for analysing a single period.
		For example, if the unit sells for $10, the breakeven unit sales before a profit is allowed for is 166 667 units and after a profit is allowed for, 266 667 units.
	www.cbsc.org /servlet/ContentServer?pagename=CBSC_FE/display&c=GuideFactSheet&cid=1081945276645&lang=en (893 words)

	Cost Behavior and Cost-Volume-Profit Analysis Review Questions (Site not responding. Last check: 2007-10-20)
		The breakeven point is the intersection of the profit line and the X axis.
		The breakeven point is measured either in sales dollars or units and is found on the X axis.
		The intersection point shows the volume required to breakeven.\\r\\rThe correct response is C. The positive slope of a linear function is the change in the Y variable (net income) divided by the change in the X variable (volume measure).
	www.swcollege.com /accounting/students/cvp_rq.htm (2690 words)

	Breakeven Analysis (Site not responding. Last check: 2007-10-20)
		Breakeven analysis can mean the difference between making money in your business or going broke.
		Breakeven is defined as the sales volume at which your revenue exactly covers the costs of running the business.
		Breakeven can be computed with a simple formula.
	www.kulzick.com /brkeven.htm (328 words)

	Benchmark your Business
		The breakeven analysis calculator allows you to examine some of the critical profit drivers of your business including- sales volume, average cost of production and the average sales price.
		Breakeven calculation can be particularly useful if you are considering expanding your business by putting on extra staff or increasing production.
		Breakeven calculation can also be used over different time periods.
	anz.com /australia/business/calculator/businessbenchmark/break_even.asp (641 words)

	Breakeven milk
		The question of breakeven cash flow or breakeven milk price is one that I often discuss with my clients when providing financial consulting services to the dairy industry.
		Assuming that no depreciation reserve was taken into account, the breakeven net milk price for this operation would be calculated as follows: The deficit cash flow of $54,000 would be divided by the actual hundredweight of 425,000 shipped for the period equaling a deficit of $.13.
		Therefore, the breakeven cash flow milk price would be the actual price received, $12.80, plus the deficit of $.13 for a total of $12.93.
	www.dairybusiness.com /western/Jun00/breakevenmilk.htm (1126 words)

	Return on Investment Guidelines
		If an angel investor is considering financing a local startup company, he or she needs a sevenfold Return on Investment (ROI) to breakeven.
		If a venture capitalist is considering financing a high tech startup company, he or she needs one hundredfold Return on Investment to breakeven.
		Many investments are taxed, so you must adjust the inflation rate by the tax rate to find the breakeven point of any investment.
	home.earthlink.net /~beowulfinvestments/globalvillageinvestmentclubwelcome/id27.html (959 words)

	Ag. Econ. at UKy -- Instructions for Using the Breakeven Harvest Yields Decision Tool
		Breakeven analysis is used to calculate a point at which net returns just cover relevant expenses.
		This decision aid helps determine breakeven yields which are just sufficient to cover harvest costs.
		Of course, producers should check on the specific terms of the crop insurance policies they carry and reflect upon the consequences of their choice before making a decision regarding whether or not to harvest.
	www.uky.edu /Ag/AgriculturalEconomics/pubs/software/baledharvestinst.html (587 words)

	SmartLock - Breakeven
		The demonstration is based at the Breakeven Point concept.
		Breakeven Point is calculated as a ratio of Fixed Costs to Gross Margin, where Gross Margin is a difference between Selling Price and Cost, or Purchase Price.
		Breakeven Point (BE) = FC / GM = 800 / 180 = 4,44.
	www.smartlock.ru /eng/company/stef/breakeven.shtml (353 words)

	CCH Business Owner's Toolkit \| Breakeven Analysis
		Once you know what your variable costs are, as well as your overall fixed costs for the business, you can determine your breakeven point: the volume of sales needed to at least cover all your costs.
		You can also compute the new breakeven point that you'd need to meet if you decided to increase your fixed costs (for example, if you undertook a major expansion project or bought some new office equipment).
		On the other hand, a decline in sales of 10,000 loaves from breakeven to 60,000 loaves will produce a loss of $7,000, and a 30,000 decrease from the 70,000 breakeven point produces a $21,000 loss.
	www.toolkit.cch.com /text/P06_7530.asp (502 words)

	Breakeven Time
		Breakeven time is an enterprise metric used to measure new product development.
		Breakeven time measures the time to recover the investment in developing a new product from profits generated from the sale of the new product.
		Breakeven time requires a project costing system to accumulate the development costs including labor and a product revenue and cost accounting system to accumulate profits by product.
	www.npd-solutions.com /bet.html (205 words)

	Breakeven prices: What they mean for growers
		One of the questions I have been asked most frequently over the years is "What is the breakeven price for a specific variety of fruit?" I have always been hesitant to respond, because there are so many variables involved that breakeven prices can vary dramatically from grower to grower.
		At the "breakeven price," all costs would be covered, including growing costs and ownership costs, but the grower would not "make any money" or receive a return to management or risk.
		If this fruit is sold at the breakeven price, the grower won't make any money on that grade, but will have the opportunity to receive some return on higher-grade fruit.
	www.goodfruit.com /link/Feb1-01/feature1.html (2262 words)

	Benchmark your Business
		The breakeven analysis calculator allows you to examine some of the critical profit drivers of your business including- sales volume, average cost of production and the average sales price.
		Breakeven calculation can be particularly useful if you are considering expanding your business by putting on extra staff or increasing production.
		Breakeven calculation can also be used over different time periods.
	www.anz.com /australia/business/calculator/businessbenchmark/break_even.asp (650 words)

	farmdoc: fefo-06_15 Future Increase in Corn Acres Will Vary Across the Corn-Belt (Site not responding. Last check: 2007-10-20)
		The county breakeven ratios are calculated using county average yields.
		Individual farms would have breakeven ratios that are different from the county as farm yields will not be the same as county yields.
		Farmers in counties with lower breakeven ratios are likely to find corn to be more profitable than soybean than farmers in counties with higher breakeven ratios.
	www.farmdoc.uiuc.edu /manage/newsletters/fefo06_15/fefo06_15.html (2055 words)

	Breakeven Point
		The breakeven point is the minimum amount of sales required to make a profit.
		Increasing breakeven points (period to period) indicates an increase in the risk of losses.
		The breakeven point is included in the financial statement ratio analysis spreadsheets highlighted in the left column, which provide formulas, definitions, calculation, charts and explanations of each ratio.
	www.bizwiz.ca /breakeven_point.html (206 words)

	Consider breakevens when weighing corn-on-corn rotation
		Using these variables, a mathematical relationship that gives a breakeven corn price as a function of the other four variables is: breakeven corn price = (cost difference + soybean price x soybean yield) / corn yield.
		At a $6.00 soybean price and a 50-bushel yield, breakeven prices range from $3.07 for a corn yield of 135 bushels per acre, down to $2.52 for a 165-bushels-per-acre yield.
		Breakeven corn prices are based on an expected corn yield that should in most cases reflect corn-after-corn production.
	www.agriculture.com /ag/story.jhtml?storyid=/templatedata/ag/story/data/1155760514157.xml&catref=ag1001 (564 words)

	Breakeven Analysis - Financial Calculators from Dinkytown.net
		Sales Volume Breakeven Analysis-->The breakeven analysis calculator is designed to demonstrate how many units of your product must be sold to make a profit.
		Your breakeven point is where your profit equals zero.
		As long as your gross margin is greater than zero, every unit sold after you have reached your breakeven point will add to your profitability.
	www.dinkytown.net /java/BreakEven.html (358 words)

	Marketing & Accounting: Breakeven analysis
		Breakeven analysis is a tool used by businesses to determine the level of sales needed in order to breakeven.
		To perform breakeven analysis, you must first be familiar with the different types of costs that are incurred to develop a product.
		If you are using this tool to determine breakeven points, target profit and sensitivity analysis, then complete sections one, two and three.
	www.businesstools.org /breakeven/breakeven.html (800 words)

	Breakeven Analysis
		Follow the steps indicated in the breakeven analysis guide provided in the lesson.
		calculation of the breakeven point is accomplished by developing a chart with units in dollars on the vertical axis and sales volume units on the horizontal axis.
		When you have completed the breakeven chart calculations, provide them to me, along with a chart that is as neat as you can draw.
	www.mc.maricopa.edu /~rchristian/breakeven.html (824 words)

	An Investment Driven Breakeven Analysis for Hotels; The Investment Driven (ID) RevPAR and GOPPAR / Elie Younes and ...
		The operating breakeven point is defined as the threshold where total operating costs are equal to total revenues — where operating costs are a combination of both fixed and variable expenses.
		The investment driven breakeven point is the threshold of revenues and operating performance (RevPAR and GOPPAR) required to cover the operating costs, the financing (interest) costs and the required equity return of a hotel operation and investment.
		While one might consider that a hotel operation can ‘easily’ achieve an operating breakeven point, it is crucial to note that it requires a significant level of incremental performance to meet the financial and investment requirements of a hotel development.
	www.hotel-online.com /News/PR2003_4th/Oct03_BreakEvenAnalysis.html (2246 words)

	Catalog Analysis: Further Breaking Down Breakeven
		In our previous discussions on breakeven analysis, we used some key cost assumptions: a $50 average order value; 50% cost of goods; $7.00 net fulfillment costs (after shipping and handling income); variable cost of the catalog in the mail of $0.50 (which includes printing, postage, and database work); and overhead at 10%.
		In Example C of the chart, we are assuming that our fixed creative costs are $100,000 and that we are mailing 500,000 pieces, for a fixed creative cost per book of $0.20, and a total cost of $0.70 per catalog mailed.
		The true breakeven is now 3.55%, and the sales per catalog needed for breakeven increases to $3.16.
	multichannelmerchant.com /news/marketing_catalog_analysis_further/index.html (928 words)

	farmdoc: fefo-06_14 Corn and Soybean Prices for More Corn in 2007 (Site not responding. Last check: 2007-10-20)
		Breakeven corn yields are calculated at the soybean and corn yields shown in Table 1.
		Each $5 increase in the cost difference causes the breakeven prices in Table 3 to increase by $.02 to $.03 per bu.
		Breakeven corn prices in Table 3 are based on an expected corn yield that should — in most cases — reflect corn-after-corn production.
	www.farmdoc.uiuc.edu /manage/newsletters/fefo06_14/fefo06_14.html (1410 words)

	BTS \| Rising Breakeven Load Factors Threaten Airline Finances
		Since 2000, most large passenger airlines suffered a sharp increase in their Breakeven Load Factor – the number of seats they have to sell to cover operating expenses.
		Passenger yield, which partly determines Breakeven Load Factor, has fallen most sharply for recently bankrupt carriers, although it has also declined steeply for most large carriers.
		Breakeven Load Factor (BLF) is the average percent of seats that must be filled on an average flight at current average fares for the airline’s passenger revenue to break even with the airline’s operating expenses.
	www.bts.gov /publications/issue_briefs/number_08/html/entire.html (915 words)

	Stocks & Commodities V. 22:10 (42-46): Breakeven Analysis For Daytrading by Roberto Chahin
		In a retail business, the breakeven point is the value or number of sales needed to cover the overhead expenses and the cost of goods sold.
		For such businesses, you must determine the breakeven point by calculating the gross profit margin per unit (GPM), which is the difference between the sale price and the cost of each unit.
		But in the business of daytrading, calculating the breakeven point is more difficult because of the probabilistic nature of the markets.
	store.traders.com /stcov224bran.html (493 words)

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