ABSTRACT
This research will try to evaluate or appraise the various techniques in break even theory and also some of the tools which encompass vital and needed information in guiding companies profit path using Break-Even theory which involves the use of the cost – volume – profit data and other data to guide manager in its day-to-day decisions.
The research also has the objectives of considering Break-Even theory and accounting technique which portrays to management what the profit structure of a company is now and what it could become in the future under various proposed alternatives.
Chapter two species about the review of the literature in the project and chapter three specifies the research methodology and the population of the study taken which consist of staffs of Pz Cussons which sample size was taken to be fifty and the sampling procedure used was simple random sampling. Under this, the instrument used in collecting data was questionnaire and the method used in analyzing the data was simple percentage method and in carrying out the hypothesis, chi square analysis was used.
The work was able to identify management tools that are used to relate activity levels to changing costs and profits that if properly used it offers to the management good and better decision making that relates to the distribution channels, the sales promotion and pricing decision. In this study some recommendations have been made which is believed can be helpful this includes Proper calculation of profit emanating from each product should be ascertained. The company should increase her output in order to match the budgeted sales, Production manager should intensify effort towards selecting the most profitable product mix and also the company should increase her working capital so as to obtain a particular volume of output of the product.
Alaba, O. & Olufemi, A (2018). BREAK EVEN ANALYSIS AND ACCOUNTING A TOOL FOR DECISION MAKING. Afribary. Retrieved from https://afribary.com/works/break-even-analysis-and-accounting-a-tool-for-decision-making
Alaba, Olubori Olufemi, and Alaba Olufemi "BREAK EVEN ANALYSIS AND ACCOUNTING A TOOL FOR DECISION MAKING" Afribary. Afribary, 15 Mar. 2018, https://afribary.com/works/break-even-analysis-and-accounting-a-tool-for-decision-making. Accessed 22 Dec. 2024.
Alaba, Olubori Olufemi, and Alaba Olufemi . "BREAK EVEN ANALYSIS AND ACCOUNTING A TOOL FOR DECISION MAKING". Afribary, Afribary, 15 Mar. 2018. Web. 22 Dec. 2024. < https://afribary.com/works/break-even-analysis-and-accounting-a-tool-for-decision-making >.
Alaba, Olubori Olufemi and Olufemi, Alaba . "BREAK EVEN ANALYSIS AND ACCOUNTING A TOOL FOR DECISION MAKING" Afribary (2018). Accessed December 22, 2024. https://afribary.com/works/break-even-analysis-and-accounting-a-tool-for-decision-making