Business Studies (9-1) - 0986 CIE

Break-even Analysis:

Muhtasari

How many products must a business sell before it stops making a loss and starts making a profit? That single number, the break-even point, is one of the most useful figures an owner can know. It tells them the minimum they must sell to survive, and how much safety margin they have if sales fall.

In this lesson you will learn to read and construct a break-even chart, calculate the break-even output from cost and price data, work out the margin of safety, and use break-even analysis to make simple decisions such as the effect of a higher price. You will also learn the limitations you must keep in mind whenever you use it.

Malengo

  1. The concept of break-even
  2. Construct, complete or amend a simple break-even chart
  3. Interpret a given chart and use it to analyse a situation
  4. Calculate break-even output from given data
  5. Define, calculate and interpret the margin of safety
  6. Use break-even analysis to help make simple decisions, e.g. impact of higher price
  7. Understand the limitations of break-even analysis

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Maelezo ya Somo

Break-even analysis turns costs and prices into a clear target: the level of sales needed to avoid a loss. The quicker a new business reaches break-even, the more likely it is to survive. A lower break-even point is always better because fewer units must be sold before profit begins. Break-even is one of the most heavily tested calculation topics, so the method here is worth real marks.

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Tathmini ya Somo

Hongera kwa kukamilisha somo la Break-even Analysis:. Sasa kwa kuwa umechunguza dhana na mawazo muhimu, ni wakati wa kuweka ujuzi wako kwa mtihani. Sehemu hii inatoa mazoezi mbalimbali maswali yaliyoundwa ili kuimarisha uelewaji wako na kukusaidia kupima ufahamu wako wa nyenzo.

Utakutana na mchanganyiko wa aina mbalimbali za maswali, ikiwemo maswali ya kuchagua jibu sahihi, maswali ya majibu mafupi, na maswali ya insha. Kila swali limebuniwa kwa umakini ili kupima vipengele tofauti vya maarifa yako na ujuzi wa kufikiri kwa makini.

Tumia sehemu hii ya tathmini kama fursa ya kuimarisha uelewa wako wa mada na kubaini maeneo yoyote ambapo unaweza kuhitaji kusoma zaidi. Usikatishwe tamaa na changamoto zozote utakazokutana nazo; badala yake, zitazame kama fursa za kukua na kuboresha.

  1. Contribution per unit is calculated as: A. fixed costs minus variable costs B. selling price minus variable cost per unit C. total revenue minus total cost D. selling price minus fixed costs Answer: B
  2. Break-even output equals fixed costs divided by: A. selling price B. variable cost per unit C. contribution per unit D. total revenue Answer: C
  3. Fixed costs are $4000 and contribution per unit is $8. The break-even output is: A. 32 000 units B. 500 units C. 2 units D. 4008 units Answer: B
  4. The margin of safety is: A. break-even output minus fixed costs B. actual output minus break-even output C. selling price minus variable cost D. total cost minus revenue Answer: B
  5. On a break-even chart, the business makes a profit when output is: A. below the break-even point B. above the break-even point C. exactly at the break-even point D. zero Answer: B

Fanyia kazi maswali haya kwenye programu

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Vitabu Vinavyopendekezwa

Cambridge IGCSE and O Level Business Studies
Cambridge IGCSE and O Level Business Studies
Manukuu: Fifth edition
Mchapishaji: Hodder Education
Mwaka: 2018
ISBN: 978-1-5104-2123-3
Maelezo: Endorsed textbook with full coverage of the 0450/0986 syllabus, case studies and exam-style questions.
Cambridge IGCSE and O Level Business Studies Revised Coursebook
Cambridge IGCSE and O Level Business Studies Revised Coursebook
Manukuu: Third edition
Mchapishaji: Cambridge University Press
Mwaka: 2018
ISBN: 978-1-108-56398-7
Maelezo: Endorsed coursebook with international case studies and activities for the Core and Supplement content.

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