Özet:

This article concerns the topic of various types of costs and refers to relations between them. It also solves relations between costs and the output in in-kind units, between costs and revenues (in financial units), between the unit price and the sale profit. The article also describes two possibilities how to find the break-even point: one way is to compare the dynamics of revenues and costs, the second one is to compare actual and expected variable costs. The article also suggests the way how to find the break-even point using cost-revenue ratio indicators.

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