- breakeven cost
- издержки при критическом объеме производства
Англо-русский экономический словарь.
breakeven cost
Смотреть что такое "breakeven cost" в других словарях:
Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… … Wikipedia
breakeven analysis — cost volume profit analysis; = CVP analysis The technique used in management accounting in which costs are analysed according to cost behaviour characteristics into fixed costs and variable costs and compared to sales revenue in order to… … Accounting dictionary
breakeven analysis — cost volume profit analysis; CVP analysis The technique used in management accounting in which costs are analysed according to cost behaviour characteristics into fixed costs and variable costs and compared to sales revenue in order to determine… … Big dictionary of business and management
breakeven chart — breakeven graph A graph on which an organization s total costs, analysed into fixed costs and variable costs, are drawn over a given range of activity, together with the sales revenue for the same range of activity. The point at which the sales… … Accounting dictionary
breakeven chart — breakeven graph A graph on which an organization s total costs, analysed into fixed costs and variable costs, are drawn over a given range of activity, together with the sales revenue for the same range of activity. The point at which the sales… … Big dictionary of business and management
Breakeven Yield — The yield required to cover the cost of marketing a banking product or service. Breakeven yield is the point at which the money brought in from the sale of a product or service is equal to the cost of marketing the product or services. The… … Investment dictionary
breakeven point — The level of production, sales volume, percentage of capacity, or sales revenue at which an organization makes neither a profit nor a loss. The breakeven point may either be determined by the construction of a breakeven chart or by calculation.… … Accounting dictionary
breakeven point — The level of production, sales volume, percentage of capacity, or sales revenue at which an organization makes neither a profit nor a loss. The breakeven point may either be determined by the construction of a breakeven chart or by calculation.… … Big dictionary of business and management
Cost-Volume Profit Analysis — A method of cost accounting used in managerial economics. Cost volume profit analysis is based upon determining the breakeven point of cost and volume of goods. It can be useful for managers making short term economic decisions, and also for… … Investment dictionary
cost behaviour — The changes that occur to total costs as a result of changes in activity levels within an organization. The total of the fixed costs tends to remain unaltered by changes in activity levels in the short term, whereas the total of the variable… … Accounting dictionary
cost behaviour — The changes that occur to total costs as a result of changes in activity levels within an organization. The total of the fixed costs tends to remain unaltered by changes in activity levels in the short term, whereas the total of the variable… … Big dictionary of business and management
