Sign up now
to enroll in courses, follow best educators, interact with the community and track your progress.
Break Even Analysis
156 plays

This lesson throws light on break even analysis.

Harshit Aggarwal
Cleared UPSC ESE twice with Rank 63 and 90 in mechanical engg. Got 99 percentile in GATE. Cracked ONGC, BHEL,ISRO, SAIL, GAIL successfully

Unacademy user
sir tumi khup changle kaam karat ahat.dyan vatlyanech vadhate hyaci prachiti zali...
Hanumant Hande
8 months ago
तुम्हा सर्वांच्या पाठिंब्यामुळे हे मी करू शकलो आणि करत राहील , खूप आभारी आहे तुमच्या पाठिंब्याची!

  2. ABOUT ME Graduated from NIT Nagpur in 2008 Cleared Engineering Services Examination (ESE-UPSC) Exam & Got the offer letter from most of the Maharatna and Navratna Companies * Cleared GATE Exam Rate, Review, Recommend, Share Follow me on Unacademy at: aggarwal

  3. BREAK EVEN ANALYSIS I. Total Cost 2. Selling Cost 3. Volume of Production One of the technique to study the relation between total cost, selling cost and volume of production is break even analysis Fixedl Cost Total Cest aable

  4. TYPES OF COST Fixed Cost: It remains fixed or constant irrespective of volume of production. These include salaries of higher officers, supervisors, rent, taxes, interest on capital invested, insurance, etc. I. 2. Variable Cost:These vary directly and proportional with output. Direct material cost and direct labour cost are included in variable cost

  5. COST IN PRODUCTION These all are running cost 1. Prime Cost or Direct Cost: Direct Labour + Direct Material + Direct Expenses (Special drawings, tools, layout, jigs, fixtures) 2. Factory Overhead or Factory Expenses: Indirect Material (Cotton, Grease, Lubricant) Indirect Labour (Helper, Supervisor) + Indirect Expenses (Rent, Electricity bill, Telephone bill) 3. Factory Cost Prime Cost + Factory Overhead 4. Total Cost Factory Cost + Marketing, Advertising+ Distribution Cost 5. Selling Cost Total Cost + Profit

  6. BREAK EVEN CHART Maine (GEPsales (F Mas of 0 (BEP)

  7. BREAK EVEN CHART = No. of wtuts produced. BE P Total Sales-Total Cost-Hof CBE sales