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Practical Limitations of Break-Even Theory

by Mohammed B. Ndaliman, Katsina C. Bala
"... A five-year expenditure profile of a company, ‘Buni Bricks and Blocks Industry Nigeria Ltd.’, was studied alongside its incomes for the same period. The objective is to determine the cost / revenue interactions on break-even charts. These charts were obtained for the five years studied. Among the p ..."
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A five-year expenditure profile of a company, ‘Buni Bricks and Blocks Industry Nigeria Ltd.’, was studied alongside its incomes for the same period. The objective is to determine the cost / revenue interactions on break-even charts. These charts were obtained for the five years studied. Among

Analysis of Multi-product Break-even with Uncertain Information*

by Lazzari Luisa, L. Moriñigo, María Silvia
"... We revise the classic methodology to find the multi-product break-even point. In the current paper we propose a solution to the problem under uncertainty conditions, based on Durán Herrera’s crisp approach [3] and applying fuzzy linear programming. We introduce the concept of approximate break-even ..."
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for cases in which, due to the nature of the problem, it is not possible to find the break-even point. We propose two situations to deal with approximate break-even when the information regarding marginal contributions and /or total fixed costs is uncertain. A fuzzy linear programming method is applied

Break-even analysis in engineering projects: the case of a new technology application

by Luis Javier , Serrano Tamayo
"... Abstract When it comes to making an investment to improve an existing technology, the breakeven point as well as the project lifecycle must be verified. The case of Colombian Navy riverine vessels allowed evaluating whether it was worthwhile to reduce the weight of the armor, in order to reduce the ..."
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the investment decision. Keywords Break-even analysis, fixed costs, variable costs, break-even point.

employer. BUILDING A MARKET FOR SMALL WIND: THE BREAK-EVEN TURNKEY COST OF RESIDENTIAL WIND SYSTEMS IN THE UNITED STATES

by Ernest Orlando Lawrence, Jennifer L. Edwards, Ryan Wiser, Mark Bolinger, Trudy Forsyth, Jennifer L. Edwards, Ryan H. Wiser, Mark A. Bolinger, Trudy Forsyth , 2004
"... Contract No. DE-AC03-76SF098. Disclaimer This document was prepared as an account of work sponsored by the United States Government. While this document is believed to contain correct information, neither the United States Government nor any agency thereof, nor The Regents of the University of Calif ..."
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Contract No. DE-AC03-76SF098. Disclaimer This document was prepared as an account of work sponsored by the United States Government. While this document is believed to contain correct information, neither the United States Government nor any agency thereof, nor The Regents of the University of California, nor any of their employees, makes any warranty, express or implied, or assumes any legal responsibility for the accuracy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe privately owned rights. Reference herein to any specific commercial product, process, or service by its trade name, trademark, manufacturer, or otherwise, does not necessarily constitute or imply its endorsement, recommendation, or favoring by the United States Government or any agency thereof, or The Regents of the University of California. The views and opinions of authors expressed herein do not necessarily state or reflect those of the United States Government or any agency

Cost of Training Programs and Willingness to Pay for Training: An Application of Break-Even Analysis in Uganda

by Nicholas Mugumya, Juliana Nyombi, Michael Matsiko, Rick Homan, Harriet Birungi, Nzoya Munguti, Nicholas Mugumya , 2006
"... Population Council Subagreement A104.45A. The opinions expressed herein are those of the authors and do not necessarily reflect the views of USAID. i ACKNOWLEDGEMENTS The authors would like to acknowledge the support received from different individuals and institutions during designing and implement ..."
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Population Council Subagreement A104.45A. The opinions expressed herein are those of the authors and do not necessarily reflect the views of USAID. i ACKNOWLEDGEMENTS The authors would like to acknowledge the support received from different individuals and institutions during designing and implementing the study as well finalizing this report. We are

A Modern Theory to Analysis of Break-Even Point and Leverages with Approach of Financial Analyst

by Meysam Kaviani
"... In financial management, leverage is an overly explored key concept to a variety of instances involving analysis of operational and financial fixed costs. And in the present work, the greater emphasis is placed on corporate leverage (including operating, financial, and combined leverages) and its co ..."
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connection to other financial indicators.This paper, adopting a quantitative approach and following a mathematical line of argument, conducts a fairly exhaustive financial analysis of leverages and break-even points (BEPs) and their implications for other financial indicators. The theories and the associated

0 2001 Southern Agricultural Economics Association Assessing Spatial Break-even Variability in Fields with Two or More Management Zones

by Burton C. English, S. B. Mahajanashetti, Roland K. Roberts
"... Farmers are interested in knowing whether applying inputs at variable rates across a field is economically viable. The answer depends on the crop, the input. their prices, the cost of variable rate technology (VRT) versus uniform rate technology (URT). and the spatial and yield response variability ..."
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Farmers are interested in knowing whether applying inputs at variable rates across a field is economically viable. The answer depends on the crop, the input. their prices, the cost of variable rate technology (VRT) versus uniform rate technology (URT). and the spatial and yield response variability

Regular paper AI based Break-even Spot Pricing and Optimal Participation of Generators in Deregulated Power Market

by Sawan Sen , Priyanka Roy , S Sengupta , A Chakrabarti
"... Optimal pricing of electricity in a power system was proposed during early eighties considering unit generation and consumer usages as decision variables. With restructuring followed by deregulation, a number of players have started participating in the competitive power market leading optimal pric ..."
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schedule of generators to optimize generation cost under stressed condition of a system considering consumer welfare. Here, the optimal generation dispatch problem is formulated as a non-linear constrained optimization problem where real power generation and total generation cost are to be optimized

Feasibility of Packaging Potatoes In Institutional Size Retort Pouches

by Donald L. Hinman, Thomas R. Pierson
"... Packaging potatoes in institutional size retort pouches is analyzed as a possible market outlet for Michigan potatoes, A two-pronged research approach involves estimation of unit costs of retort pouch potato products (RPP) and an assessment of the market potential for RPP in the food service industr ..."
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industry. Break-even costs for a six-pound pouch is estimated to be $2.62 (44C per pound), which translates to a likely price disad-vantage relative to competing products. Food service operators expressed general satisfaction with existing potato products and will not readily switch to use of retort pouch

Published by Science and Education Centre of North America ~ 1 ~ Break-Even Profitability for Food-Grade Specialty Soybeans

by J. Mayta, P. Chen, D. Dong, C. J. Wu, B. Zhang, S. F. Smith, A. M. Scaboo, Environmental Sciences
"... Cultivar selection for specialty soybeans is mainly based on seed-yield performance, disease resistance, and value-increasing seed attributes. However, adoption of food-grade specialty soybean cultivars by farmers for commercial production requires studies on profitability and economic factors. This ..."
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. This research evaluated the profitability of small-seeded, large-seeded, and high-protein specialty soybeans using break-even (BE) analysis to establish guidelines for cultivar selection and adoption based on economic feasibility. Differential costs for seed and weed control were considered in the BE analysis
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