财务管理与财务分析运营管理课件A幻灯片.pptVIP

Decision Making;Break-Even Analysis;“Q” is the volume of customers or units, “c” is the unit variable cost, F is fixed costs and p is the revenue per unit cQ is the total variable cost. Total cost = F + cQ Total revenue = pQ Break-even is where pQ = F + cQ (Total revenue = Total cost);Break-Even Analysis can tell you…;Hospital ExampleExample A.1;400 – 300 – 200 – 100 – 0 –; Quantity Total Annual Total Annual (patients) Cost ($) Revenue ($) (Q) (100,000 + 100Q) (200Q);Total annual costs;Total annual revenues;Total annual revenues;Application A.1Solution;Two Processes and Make-or-Buy D