贝恩资本财务分析研究报告.pptVIP

CU7030298IMB CU7122397ECA A company must know the total cost associated with the production and delivery of its good and services in order to make the right strategic and tactical decisions Most companies lack accurate cost data by product All costs can be broken down along two dimensions: fixed versus variable and direct versus indirect Defining the appropriate time horizon for costs is important because fixed costs are “fixed” only for a certain time frame Breakeven volume is the minimum amount of product that a company must sell in order to cover its fixed costs. At breakeven volu