Master's Theses

Department

Economics, Finance, & Accounting

Degree Name

Master of Science (MS)

Abstract

The purpose of this thesis is to evaluate breakeven analysis structure in order that the best possible decision can be made on current questions involving pricing, product mix selection, expansion, decisions involving make or buy and returns on capital employed, etc. Management has often been frustrated in its attempts to use the conventional breakeven approach since it has found it difficult to apply it to its own very special situation and could not determine how to vary the generalized breakeven concept to suit its specific operation. It is the aim of the breakeven study described in this thesis to overcome these limitations. To be useful in practice the breakeven concept must be flexible, easily established for any company, and readily adaptable to changing conditions. It is hoped that management will act intelligently on this data to maintain profit and financial health at as high a level possible under any given set of circumstances, to minimize their vulnerability to recessionary periods, and to properly take advantage of boom times.

Keywords

Accounting, Break-even analysis, Business & finance, Fixed price contracts--United States, Management tools, Prices

Advisor

Dr. Milburn J. Little

Date of Award

Spring 1969

Document Type

Thesis - campus only access

Rights

© The Author(s)

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