Abstract not found

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 practical realities discovered include: the sales revenue and total cost were not linear, two or more break-even points were found to exist, some costs fall under both fixed and variable costs, and beyond certain optimum production levels, sales revenue decreases sharply and total cost also increases.