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## Break Even Chart/Volume Cost Profit (VCP) Graph

Break-Even Chart/Volume Cost Profit (VCP) Graph The break even chart is a graphic relationship between volume, costs and profits. It shows not only the BEP but also the effects of cost and revenue at varying levels of sales. The break-even chart can, therefore, be...

## Graphic Presentation

Graphic Presentation Under the algebraic technique of break-even analysis, separate computations were needed to arrive at the above set of figures. The utility of the graphical technique is that such a set of figures can be determined without involving any separate...

## Break-even Point (Tables)

Break-even Point TABLES Increasing the mix of high P/V products ( Y from 30 to 40 per cent, Z from 20 to 30 per cent) and decreasing the mix of a low P/V product (X from 50 to 30 per cent), the company can increase its overall profitability. In fact, it can further...

## Multi-product Firms (Sales-mix)

Multi-product Firms (Sales-mix) So far, we have confined our discussion to a one-product company. However, many manufacturers make more than one type of product. The relative proportion of each product sold in the aggregate sales is known as the sales-mix. A changes...

## VCP Analysis and a Segment of the Business

VCP Analysis and a Segment of the Business The fundamental approach of applying the VCP analysis to a segment of the business is the same as applying it to the business as a whole. The VCP approach may he applied to problems relative to individual product lines,...

## Effects of Multiple Changes

Effects of Multiple Changes So far we have assumed that a change takes place in one of the three variable affecting profits – cost, price and sales volume. In cases where more than one factor is affected, the BEP analysis can he applied as shown below: [vfb...