Multi-Product Firms: Mathematical Derivation of Composite Break-Even Point

Authors

  • Vidisha Garg Assistant Professor, Maitreyi College University of Delhi, Delhi
  • Sahaj Wadhwa Assistant Professor, Department of Commerce University of Delhi, Delhi

DOI:

https://doi.org/10.33516/maj.v58i9.85-87p

Keywords:

No Keywords

Abstract

Break-even analysis is a popular tool used for the purpose of planning and decision making. In a single product setting, the computations are simple and easy to understand. But in a multi-product setting, the calculations are based on a crucial assumption, i.e., the sales mix does not change. In this article, an attempt is made to present the mathematical derivation of composite break-even point in units as well as monetary terms.

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Published

2024-03-23

How to Cite

Garg, V., & Wadhwa, S. (2024). Multi-Product Firms: Mathematical Derivation of Composite Break-Even Point. The Management Accountant Journal, 58(9), 85–87. https://doi.org/10.33516/maj.v58i9.85-87p

Issue

Section

Marginal Costing

References

Meij J.L. (1953). Some Critical Remarks on the Significance and Use of the Break-Even Point.The Journal of Industrial Economics, 1 (2),132-139

Stettler H.F. (1962). Break-Even Analysis: Its Uses and Misuses. The Accounting Review, 37 (3), 460-463

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