Business Studies 3.3

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What is break-even?
Revenue=cost
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What does break-even allow companies to understand?
The amount of products it needs to sell to cover costs
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What will happen if a firm sells less than the break-even?
It will make a loss
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What is the total revenue?
Revenue=amount sold x average price
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What is total costs?
Total costs=fixed costs + variable costs
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What are fixed costs?
Costs that stay the same, e.g, rent and salaries
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What are variable costs?
Costs that change with the amount you use, e.g, raw materials over time
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What is the point where revenue and coast meet?
The break-even point
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What is the place above the break-even point?
The margin of safety
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What effects the break-even point?
Charges in price or costs
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What is the formula for calculating break-even?
Fixed costs / selling price - variable costs
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The selling price - variable costs per unit, is also called what?
Contribution
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What does break-even analysis help a firm to understand?
The past targets and the future targets. It helps it when it wants to launch a new product, start a business and write an affective business plan
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What doesn't break-even tell a firm?
How many products they are actually going to sell. But it does tell them how many they have to sell
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What are two ways to finance a business?
Internal and external
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What's internal?
Money from profit or assets
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What's external?
Sources of finance outside the business, e.g, loans, share capitals, trade credit
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What's an overdraft?
A short term loan to draw money from a firm's current account
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What are thing to consider when taking out finance?
The amount of time the money is needed for; what the money is needed for; the cost of borrowing the money; the risks and the availability of finance
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Other cards in this set

Card 2

Front

What does break-even allow companies to understand?

Back

The amount of products it needs to sell to cover costs

Card 3

Front

What will happen if a firm sells less than the break-even?

Back

Preview of the front of card 3

Card 4

Front

What is the total revenue?

Back

Preview of the front of card 4

Card 5

Front

What is total costs?

Back

Preview of the front of card 5
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