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DP Business Management

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  • Home
  • Course admin & revision
  • Business organization & environment
    • 1.1 Introduction to business management
    • 1.2 Types of organizations
    • 1.3 Organizational objectives
    • 1.4 Stakeholders
    • 1.5 External environment
    • 1.6 Growth & evolution
    • 1.7 (HL) Organisational planning tools
  • Human resources
    • 2.1 Human resource planning
    • 2.2 Organizational structure
    • 2.4 Leadership & management
    • 2.5 Motivation
    • 2.6 Organisational & corporate cultures (HL)
    • 2.7 Employer & employee relations (HL)
  • Finance & accounts
    • 3.1 Sources of finance
    • 3.2 Costs & revenues
    • 3.3 Break-even analysis
    • 3.4 Final accounts
    • 3.5 Profitability & liquidity ratio analysis
    • 3.6 (HL) Efficiency ratio analysis
    • 3.7 Cash flow
    • 3.8 Investment appraisal
    • 3.9 (HL) Budgets
  • Marketing
    • 4.1 The role of marketing
    • 4.2 Marketing planning
    • 4.3 (HL) Sales forecasting
    • 4.4 Market research
    • 4.5 The four Ps
      • Product
      • Price
      • Promotion
      • Place (Distribution)
    • 4.6 (HL) The extended marketing mix (for services)
    • 4.7 (HL) International marketing
    • 4.8 E-commerce
  • Operations management
    • 5.1 The role of operations management
    • 5.2 Production methods
    • 5.3 (HL) Lean production & quality management
    • 5.4 Location
    • 5.5 (HL) Production planning
    • 5.6 (HL) Research & development
    • 5.7 (HL) Crisis management & contingency planning
  • Business news & case studies
  • IA

3.3 Break-even analysis

Break-even image

Contribution

Break-even – graph method

Screen Shot 2015-08-27 at 10.32.11 AM

Evaluation of Break-even charts

Break-even can also be calculated. BEP = TFC / Contribution per unit.

See the link below for other key formulae, including target profit.

Formulae for costs, revenue, profit & break-even

 

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