The Analysis

The contribution edge says respect to the difference enters the unitary price of sales of the product and its changeable cost. The break-even point evidences how much the necessary company to vender so that it obtains to cover all the costs? fixtures and 0 variable? that the production and sales of the products incur into. Ahead of this, Atkinson et al. (2000, p.55), it defines contribution edge as ‘ ‘ the difference between the price and the changeable cost for unidade’ ‘. In this exactly direction, Bornia (2009), analyzes the contribution edge as ‘ ‘ the sum of the diminished prescription the costs variveis’ ‘. Thus, importance of the break-even point is distinguished it, therefore from it is possible to detect how much the necessary company to vender or to produce so that it obtains to cover its changeable costs and from this, how much it needs to vender to start to angariar profits.

In accordance with Padoveze (2007), the break-even point evidences, in quantitative terms, which volume the necessary company to produce or to vender so that it covers the costs that incur of the production and/or sales of the products. Already for Bruni and Fam (2009), the countable break-even point is the volume of sales necessary to cover all the costs in which the profit is null. From these mechanisms, the company obtains the information of which minimum level of sales needs for attainment profit, assisting the decision taking and making possible a more consistent planning. The operational Leverage can be understood as the capacity of a company in using itself of ‘ ‘ variaes’ ‘ in the fixed costs to increase the effect of the variation in sales on the operational Profit.

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