Nintendo-BreakEven Analysis

Harry Rao[Class, Semester][Teacher Name][Insert Date]

Nintendo-BreakEven AnalysisLorem ipsum dolor sit amet, consectetur adipiscing elit.

[Class, Semester][Teacher Name][Insert Date]

Table of ContentsLorem Ipsum Dolor1Lorem ipsum dolor sit amet, consectetur adipiscing elit.1Aliquam erat volutpat.1Morbi ultrices gravida accumsan.1Mauris suscipit pretium aliquet.1

Nintendo-BreakEven Analysis

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Nintendo-BreakEven AnalysisLorem ipsum dolor sit amet, consectetur adipiscing elit. Break EvenTEXEL break-even point analysis according to Jacques Le Normand. Jacques regressed the total costs on sales and took the intercept as the Fixed cost.So, the regression (which I ran) was COSTS=0.590*SALES+1007.932, namely, the fixed cost is 1008.I used SPSS version 22. My comments are (1) the breakeven point analysis for our course is to know what criteria you use for the classification of CF and CV; (2) it is to see what CF items and how much you should cut down on them, etc. Therefore from the viewpoint of mathematical or statistical calculations Jacques's estimate is correct but from the management viewpoint it is not of much help.(1) Costs are either fixed or variable, or at least they can be so classified for purposes of this analysis. (2) Fixed and variable costs are clearly separated. (3) Selling price is constant regardless of the level of output. (4) There is one product, or a constant sales mix if more than one product is involved. (5) Production and sales are equal, and as a result all fixed costs incurred in the period covered by the analysis will be deducted from revenue realized in the same period.

BibliographyLast Name, F. (Date). Dolor Sit Amet. Lorem Ipsum, 1 - 10.Last Name, F. (Date). Lorem Ipsum Dolor Sit Amet. City: Publisher.Last Name, F. (Date). Lorem Ipsum Dolor Sit Amet. Duis sed elit ante, pp. 10-20.

Nintendo-BreakEven Analysis

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Nintendo-BreakEven Analysis

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