Economic breakeven point and individual quantities of products and services (2013)
- Authors:
- Autor USP: COSTA, REINALDO PACHECO DA - EP
- Unidade: EP
- Subjects: TOMADA DE DECISÃO; PREÇOS; PRODUTOS; SERVIÇOS
- Language: Inglês
- Abstract: A study on the relation of the economic breakeven point with its respective individual quantities of products and services is presented. The economic breakeven point in operation systems, for a given span of time, occurs at the moment its sales generate a total contribution margin equal to its fixed costs. Innumerable solutions are known to exist when these quantities are sought for “the future”, as they result from a single equation with several unknown quantities. However, for past periods, the values may be identified by analyzing the sale records. The quantities of each product and service that provided the system with breakeven in the past were effectively individual breakeven quantities at that moment, and are here denominated “breakeven dynamic quantities” for depending on the temporal behavior of sales. Since there are past measurable values, future breakeven quantities can be estimated by means of statistic models. Considering some assumptions and the sales possibilities for a future period, given the forecasts and variabilities estimated for these sales per product and service, the data for analysis are reduced and the combinations for the breakeven of the system are identified. Among these combinations, the ones presenting smaller occurrence probability can be eliminated; those with greater probability can be considered for analysis and dynamically followed in the period in question, as sales occur, allowing the elimination of other combinations which will not be attained until the breakeven combination of that period is reached. Sales forecasting and projections of the variability in sales combined with the knowledge of the probable breakeven dynamic quantities favor the analyses for decisionmaking, such as the ones involving sales promotions and price negotiations
- Imprenta:
- Source:
- Título do periódico: Proceedings. Challenges for sustainable operations
- Conference titles: International Conference on Production Research - ICPR
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ABNT
BRUNSTEIN, Leo e COSTA, Reinaldo Pacheco da. Economic breakeven point and individual quantities of products and services. 2013, Anais.. S.l: ABEPRO, 2013. Disponível em: https://repositorio.usp.br/directbitstream/9b815c4c-f29c-4e65-9510-7b084e7d7a5c/Costa-2013-economic.pdf. Acesso em: 05 maio 2024. -
APA
Brunstein, L., & Costa, R. P. da. (2013). Economic breakeven point and individual quantities of products and services. In Proceedings. Challenges for sustainable operations. S.l: ABEPRO. Recuperado de https://repositorio.usp.br/directbitstream/9b815c4c-f29c-4e65-9510-7b084e7d7a5c/Costa-2013-economic.pdf -
NLM
Brunstein L, Costa RP da. Economic breakeven point and individual quantities of products and services [Internet]. Proceedings. Challenges for sustainable operations. 2013 ;[citado 2024 maio 05 ] Available from: https://repositorio.usp.br/directbitstream/9b815c4c-f29c-4e65-9510-7b084e7d7a5c/Costa-2013-economic.pdf -
Vancouver
Brunstein L, Costa RP da. Economic breakeven point and individual quantities of products and services [Internet]. Proceedings. Challenges for sustainable operations. 2013 ;[citado 2024 maio 05 ] Available from: https://repositorio.usp.br/directbitstream/9b815c4c-f29c-4e65-9510-7b084e7d7a5c/Costa-2013-economic.pdf - Análise da produtividade e desempenho do transporte aéreo brasileiro
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