{"id":3511,"date":"2020-02-22T06:46:54","date_gmt":"2020-02-22T06:46:54","guid":{"rendered":"https:\/\/commerceiets.com\/?p=3511"},"modified":"2020-02-22T06:46:54","modified_gmt":"2020-02-22T06:46:54","slug":"break-even-analysis-graph","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/break-even-analysis-graph\/","title":{"rendered":"BREAK EVEN ANALYSIS GRAPH"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/break-even-analysis-graph\/#BREAK_EVEN_ANALYSIS_GRAPH\" title=\"BREAK EVEN ANALYSIS GRAPH\">BREAK EVEN ANALYSIS GRAPH<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/break-even-analysis-graph\/#BREAK_EVEN_ANALYSIS_GRAPH-2\" title=\"BREAK EVEN ANALYSIS GRAPH\">BREAK EVEN ANALYSIS GRAPH<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/commerceiets.com\/break-even-analysis-graph\/#ASSUMPTIONS_OF_BREAK_EVEN_ANALYSIS\" title=\"ASSUMPTIONS OF BREAK EVEN ANALYSIS\">ASSUMPTIONS OF BREAK EVEN ANALYSIS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/commerceiets.com\/break-even-analysis-graph\/#OBJECTIVES_OF_BREAK_EVEN_ANAYSISCOST-VOLUME-PROFIT_ANALYSIS\" title=\"OBJECTIVES OF BREAK EVEN ANAYSIS\/COST-VOLUME-PROFIT ANALYSIS\">OBJECTIVES OF BREAK EVEN ANAYSIS\/COST-VOLUME-PROFIT ANALYSIS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/commerceiets.com\/break-even-analysis-graph\/#ADVANTAGES_OF_BREAK-EVEN_ANALYSIS\" title=\"ADVANTAGES OF BREAK-EVEN ANALYSIS\">ADVANTAGES OF BREAK-EVEN ANALYSIS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/commerceiets.com\/break-even-analysis-graph\/#LIMITATIONS_OF_BREAK-EVEN_ANALYSIS\" title=\"LIMITATIONS OF BREAK-EVEN ANALYSIS\">LIMITATIONS OF BREAK-EVEN ANALYSIS<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"break-even-analysis-graph\"><span class=\"ez-toc-section\" id=\"BREAK_EVEN_ANALYSIS_GRAPH\"><\/span><strong>BREAK EVEN ANALYSIS GRAPH<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Break even analysis graph<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"272\" height=\"185\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/01\/download-50.png\" alt=\"\" class=\"wp-image-5155\"\/><figcaption><strong>BREAK EVEN ANALYSIS GRAPH<\/strong><\/figcaption><\/figure>\n\n\n\n<p>Break even Analysis is the analysis of three variables viz. Cost, Volume and Profit, which explores the relationship existing amongst Costs, Revenue, Activity Levels and the resulting Profit. It is also known as <a href=\"https:\/\/commerceiets.com\/cost-volume-profit-analysis\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Cost Volume Profit Analysis (opens in a new tab)\">Cost Volume Profit Analysis<\/a>.<\/p>\n\n\n\n<p><strong>ACCORDING TO\nCHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS, LONDON<\/strong><\/p>\n\n\n\n<p>\u201cCVP the study of the effects on future profit of changes in\nfixed cost, variable cost, sales price, quantity and mix\u201d.<\/p>\n\n\n\n<p>The break-even point in any business is that point at which\nthe volume of sales or revenues exactly equals total expenses or the point at\nwhich there is neither a profit nor loss under varying levels of activity. The break-even\npoint tells the manager what level of output or activity is required before the\nfirm can make a&nbsp; profit; reflects the\nrelationship between costs, volume and profits. In another words breakeven\npoint is the level of sales or production at which the total costs and total\nrevenue of a business are equal. <\/p>\n\n\n\n<p><strong>Break-even sales = (Contribution at break-even point \/PV ratio)<\/strong><\/p>\n\n\n\n<p><strong>OR<\/strong><\/p>\n\n\n\n<p><strong>Fixed cost \/ PV ratio<\/strong><\/p>\n\n\n\n<p>At Break-even point or level, the sales revenues are just equal to the costs incurred. Below Breakeven point level the firm will make losses, while above this level it will be making profits. This is so because that while the variable costs vary according to the variations in the volume or level of activity while the fixed costs do not change.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"break-even-analysis-graph\"><span class=\"ez-toc-section\" id=\"BREAK_EVEN_ANALYSIS_GRAPH-2\"><\/span><strong>BREAK EVEN ANALYSIS GRAPH<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The break even analysis graph is as follows:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"171\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2020\/02\/bep.jpg\" alt=\"break even analysis graph\" class=\"wp-image-3508\"\/><figcaption><strong>BREAK EVEN ANALYSIS GRAPH<\/strong><\/figcaption><\/figure>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"assumptions-of-break-even-analysis\"><span class=\"ez-toc-section\" id=\"ASSUMPTIONS_OF_BREAK_EVEN_ANALYSIS\"><\/span><strong>ASSUMPTIONS OF BREAK EVEN ANALYSIS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The CVP analysis provides useful results only when certain\nassumptions are made, such as:<\/p>\n\n\n\n<ul><li>\u0083 Fixed\nCosts do not change.<\/li><li>\u0083 Profits\nare calculated on the variable costs basis.<\/li><li>\u0083 All\nvariables per unit remain constant.<\/li><li>\u0083 There is a\nsingle product or a constant sales mix in case of multiple products.<\/li><li>\u0083 Costs can\nbe accurately divided into fixed and variable components.<\/li><li>\u0083 The\nanalysis apples only to short\u2010term horizon.<\/li><li>\u0083 The\nanalysis applies to a relevant range only.<\/li><li>\u0083 Total\ncosts and total revenues are linear functions of output.<\/li><\/ul>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"objectives-of-break-even-anaysis-cost-volume-profit-analysis\"><span class=\"ez-toc-section\" id=\"OBJECTIVES_OF_BREAK_EVEN_ANAYSISCOST-VOLUME-PROFIT_ANALYSIS\"><\/span><strong>OBJECTIVES OF BREAK EVEN ANAYSIS\/COST-VOLUME-PROFIT ANALYSIS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The objectives of cost-volume profit analysis are given\nbelow: <\/p>\n\n\n\n<p>(1) In order to forecast profit accurately, it is essential\nto know the relationship between profits and costs on the one hand and volume\non the other. <\/p>\n\n\n\n<p>(2) Cost-volume-profit analysis is useful in setting up\nflexible budgets which indicate costs at various levels of activity. <\/p>\n\n\n\n<p>(3) Cost-volume-profit analysis is of assistance in\nperformance evaluation for the purposes of control. For reviewing profits\nachieved and cost incurred the effects on costs of changes in volume are required\nto be evaluated. <\/p>\n\n\n\n<p>(4) Pricing plays an important part in stabilizing and\nfixing up volume. Analysis of cost-volume-profit relationship may assist in\nformulating price policies to suit particular circumstances by projecting the effect\nwhich different price structures have on costs and profits. <\/p>\n\n\n\n<p>(5) As predetermined overhead rates are related to a\nselected volume of production, study of cost volume\nrelationship is necessary in order to know the amount of overhead costs which\ncould be charged to product costs at various level of operation. <\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"advantages-of-break-even-analysis\"><span class=\"ez-toc-section\" id=\"ADVANTAGES_OF_BREAK-EVEN_ANALYSIS\"><\/span><strong>ADVANTAGES OF BREAK-EVEN ANALYSIS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>(I) IT PROVIDES\nDETAILED AND CLEARLY UNDERSTANDABLE INFORMATION:<\/strong> The chart visualizes the\ninformation very clearly and a glance at the chart gives a vivid picture of the\nwhole affairs. The information is presented in a simple form and therefore, is\nclearly understandable even to a layman. <\/p>\n\n\n\n<p>(<strong>ii) PROFITABILITY OF\nDIFFERENT PRODUCTS CAN BE KNOWN:<\/strong> The profitability of different products\ncan be known with the help of break-even charts, besides the level of no-profit\nno-loss. The problem of managerial decision regarding temporary or permanent shutdown\nof business or continuation at a loss can be solved by break-even analysis. <\/p>\n\n\n\n<p><strong>(iii) EFFECTS OF\nCHANGES IN COSTS CAN BE STUDIED:<\/strong> The effect of changes in fixed and\nvariable costs at different levels of production or profits can be demonstrated\nby the graph legibly. <\/p>\n\n\n\n<p><strong>(iv) CONSIDERS\nRELEVANCE OF FIXED COST:<\/strong> The break-even chart shows the relative importance\nof fixed cost in the total cost of a product. If the costs are high, it induces\nmanagement to take measures to control such costs. <\/p>\n\n\n\n<p><strong>(v) PROVIDE ANALYSIS\nOF VARIOUS VARIABLES:<\/strong> The economies of scale, capacity utilization, and\ncomparative plant efficiencies can be analyzed through the break-even chart.\nThe operational efficiency of a plant is indicated by the angle of incidence formed\nat the intersection of the total cost line and sales line. <\/p>\n\n\n\n<p><strong>(vi)<\/strong> Break-even\nanalysis is very helpful for forecasting, long-term planning, growth and\nstability. <\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"limitations-of-break-even-analysis\"><span class=\"ez-toc-section\" id=\"LIMITATIONS_OF_BREAK-EVEN_ANALYSIS\"><\/span><strong>LIMITATIONS OF BREAK-EVEN ANALYSIS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Though break-even analysis has gradually become service tool\nfor modern financial management, there are certain objections raised against\nthe utility of break-even analysis: <\/p>\n\n\n\n<p>&nbsp;(i) Fixed costs do\nnot always remain constant. <\/p>\n\n\n\n<p>&nbsp;(ii) Variable costs\ndo not always vary proportionately. <\/p>\n\n\n\n<p>&nbsp;(iii) Sales revenue\ndoes not always change proportionately. <\/p>\n\n\n\n<p>&nbsp;(iv) The horizontal\naxis cannot measure the units sold in as much as many unlike type of products\nare sold by the same enterprise. <\/p>\n\n\n\n<p>&nbsp;(v) Break-even\nanalysis is of doubtful validity when the business is selling many products\nwith different profit margins. <\/p>\n\n\n\n<p>&nbsp;(vi) Break-even\nanalysis is based on the assumption that income is influenced by changes in\nsales so &nbsp;that changes in inventory would\nnot directly affect income. If marginal costing is used, this assumption would\nhold good but in other cases, changes in inventory will affect income because\nthe absorption of fixed costs will depend on production rather than sales. <\/p>\n\n\n\n<p>&nbsp;(vii) Condition of\ngrowth or expansion in an organisation are not assumed under break-even\nanalysis. In actual life of any business organisation, the operation undergoes\na continuous process of growth and expansion. <\/p>\n\n\n\n<p>&nbsp;(viii) Only a limited\namount of information can be presented in a single break-even chart. If we have\nto study the changes of fixed costs, variable costs and selling prices, a\nnumber of charts will have to be drawn up. <\/p>\n\n\n\n<p>&nbsp;(ix) Even simple\ntabulation of the results of costs and sales can serve the purpose which is\nserved by a break-even chart, hence there is no need of presenting the data\nthrough a break-even chart. <\/p>\n\n\n\n<p>(x) The chart becomes very complicated and difficult to\nunderstand for a layman, if the number of lines or curves depicted on the graph\nare large. <\/p>\n\n\n\n<p>\u00a0(xi) The chart does not provide any basis for comparative efficiency between different units or organizations. <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cost-accounting\/\">Cost Accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/scope-of-cost-accounting-pdf\/\">Scope of cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/elements-of-cost\/\">Elements of cost<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/types-of-cost\/\">Types of cost<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/material-control-in-cost-accounting-pdf\/\">Material control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/perpetual-inventory-system\/\">Perpetual inventory system<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/pricing-of-materials\/\">Pricing of materials<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/bin-card\/\">Bin Card<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/store-ledger\/\">Stores Ledger<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/incentive-plans\/\">Incentive plans<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/overhead\/\">Overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/accounting-treatment-of-idle-time\/\">Idle time<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/system-of-wage-payment-in-cost-accounting\/\">System of wage payment in cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-time-rate-system-and-piece-rate-system\/\">Time rate vs piece rate wage system<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-centre\/\">Cost Center<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/labor-turnover\/\">Labour Turnover<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/difference-between-management-accounting-and-cost-accounting\/\">Difference between management accounting and cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/allocation-and-apportionment-of-overheads\/\">Allocation and apportionment of overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-allocation-and-apportionment-of-overheads\/\">Allocation vs Apportionment of overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/absorption-of-overheads\/\">Absorption of overheads<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/over-absorption-and-under-absorption-of-overheads\/\">Over absorption and under absorption of overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/activity-based-costing\/\">Activity based costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-traditional-costing-and-activity-based-costing\/\">Traditional costing vs ABC system<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/reconciliation-of-accounts\/\">Reconciliation of accounts<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/unit-costing\/\">Unit costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-sheet-format\/\">Cost sheet format<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-sheet-vs-production-account\/\">Cost sheet vs production sheet<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/job-costing\/\">Job costing<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/batch-costing\/\">Batch Costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-job-costing-and-batch-costing\/\">job costing vs batch costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/contract-costing\/\">Contract costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-job-costing-and-contract-costing\/\">Job Costing vs Contract costing<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/process-costing\/\">Process Costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/process-costing-vs-job-costing\/\">Process costing vs job costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/joint-products\/\">Joint products<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/by-products\/\">By Product&nbsp;<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/equivalent-production\/\">Equivalent production<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/marginal-costing\/\">Marginal costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/applications-of-marginal-costing\/\">Application of marginal costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-volume-profit-analysis\/\">Cost volume profit analysis<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/tools-and-techniques-of-marginal-costing\/\">Tools and techniques of marginal costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/budget\/\">Budget<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/break-even-point\/\">Break even point<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/process-of-budgetary-control\/\">Process of budgetary control<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/explain-the-advantages-and-limitations-of-budgetary-control\/\">Advantages and limitations of budgetary control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/budgetary-control\/\">Budgetary Control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/zero-base-budgeting\/\">Zero base budgeting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/standard-costing\/\">Standard Costing<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/variance-analysis\/\">Variance Analysis<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-standard-costing-and-budgetary-control\/\">Standard costing vs budgetary control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-management-accounting-and-cost-accounting\/\">Management accounting vs cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-financial-accounting-management-accounting-and-cost-accounting\/\">Cost accounting vs financial accounting<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noreferrer noopener\">CONNECT ON LINKEDIN<\/a><\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"152\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1.jpg\" alt=\"BREAK EVEN ANALYSIS GRAPH\" class=\"wp-image-4836\" srcset=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1.jpg 512w, https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1-300x89.jpg 300w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><figcaption>BREAK EVEN ANALYSIS GRAPH<\/figcaption><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BREAK EVEN ANALYSIS GRAPH Break even analysis graph Break even Analysis is the analysis of three variables viz. Cost, Volume and Profit, which explores the relationship existing amongst Costs, Revenue, Activity Levels and the resulting Profit. It is also known as Cost Volume Profit Analysis. ACCORDING TO CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS, LONDON \u201cCVP the&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/break-even-analysis-graph\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;BREAK EVEN ANALYSIS GRAPH&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":3513,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[187],"tags":[],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3511"}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=3511"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3511\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/3513"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=3511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=3511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=3511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}