الاتجاهات المعاصرة لتحليل العلاقة بين التكلفة والحجم والربح ( نقطة التعادل ) حالة دراسية

Abstract

The aim of this study resides in the identification of the factors contributing to breakeven point analysis and revealing, from the viewpoint of economists and accountants, the significance and concept of such factors, and how to be treated to pinpoint the breakeven point. The study further seeks to expand the more traditional concept of cost-volume- profit analysis, model, to include capital cost, and moneys employed in the economic entity. This shift in the traditional model declines the very basic assumptions, while in the same time preserves model simplicity in a way to provide managers with meaningful data about the nature of moneys employed in the economic entity and their ability to generate returns that are proportionate with funds invested. Such data will be helpful in demonstrating effects of the invested moneys on the capital structure, whether fixed or variable assets, and risks involved by the strategic decisions made by senior managers.