Abstract

http://ssrn.com/abstract=1761079
 


 



Break-Even Analysis and Operating Leverage (Análisis De Punto De Equilibrio Y Apalancamiento Operativo - in Spanish)


Ignacio Velez-Pareja


Master Consultores

Miguel Ricardo Davila


affiliation not provided to SSRN

February 13, 2011


Abstract:     
This is a teaching material for a module of Financial analysis at Universidad Tecnológica de Bolivar. The educational material was developed with Professor Ricardo Davila from Universidad Javeriana, Bogota, Colombia. The written material has been modified several times using the feedback from students and other users. This material is an unpublished one.

This chapter is a detailed presentation of the traditional break-even point model and the operational leverage for a firm. However, we make some changes to the traditional way of looking at the break-even analysis, including how to analyze the discontinuing of products in case they are not profitable. We give detailed examples for each case.

Note: Downloadable document is in Spanish.

Number of Pages in PDF File: 26

Keywords: Accounting, financial management, break-even point analysis,operating leverage

JEL Classification: M41

working papers series


Download This Paper

Date posted: February 15, 2011 ; Last revised: March 23, 2011

Suggested Citation

Velez-Pareja, Ignacio and Davila, Miguel Ricardo, Break-Even Analysis and Operating Leverage (Análisis De Punto De Equilibrio Y Apalancamiento Operativo - in Spanish) (February 13, 2011). Available at SSRN: http://ssrn.com/abstract=1761079 or http://dx.doi.org/10.2139/ssrn.1761079

Contact Information

Ignacio Velez-Pareja (Contact Author)
Master Consultores ( email )
Ave Miramar # 18-93 Apt 6A
Cartagena
Colombia
+575 690 9972 (Phone)
HOME PAGE: http://cashflow88.com/decisiones/decisiones.html
Miguel Ricardo Davila
affiliation not provided to SSRN ( email )
Feedback to SSRN


Paper statistics
Abstract Views: 2,275
Downloads: 555
Download Rank: 26,065

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.547 seconds