Breakeven quantities using the variable costing method (2013)
- Authors:
- Autor USP: COSTA, REINALDO PACHECO DA - EP
- Unidade: EP
- Subjects: TOMADA DE DECISÃO; CUSTEIO BASEADO EM ATIVIDADES; PRODUTOS; SERVIÇOS
- Language: Inglês
- Abstract: An original method is presented for calculating the individual breakeven quantities of products and services based on the economic breakeven point of operation systems using the variable costing method. Examples of operation systems and their respective economic flows are presented as from the entry of the economic contributions of their products and services sales. A general analysis of the breakeven conditions in operation systems is performed and, from this, a demonstration is made of how this breakeven is composed of the economic contribution of each product and service based on the variable costing method. For validating the method, numerical examples are presented as from graphic models of the economic flows and, lastly, an application of the Monte Carlo simulation and Quasi-Monte Carlo simulation for one of the examples, comparing the quantities obtained by the calculation method and those obtained by the simulations. The result is that the hit probability of the breakeven quantities has an inverse relation with the operation system safety margin, favoring the analysis of businesses with operational results close to the breakeven point or in studies for new businesses with low initial profits expected. Also, by identifying products and services that cause certain irregularities in the analysis, adjustments can be made and will lead it to values closer to those observed
- Imprenta:
- Source:
- Conference titles: International Conference on Production Research - ICPR
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ABNT
BRUNSTEIN, Leo e COSTA, Reinaldo Pacheco da. Breakeven quantities using the variable costing method. 2013, Anais.. S.l: ABEPRO, 2013. Disponível em: https://repositorio.usp.br/directbitstream/e036cab8-84e3-404c-817f-37340619aa9f/Costa-2013-breakeven.pdf. Acesso em: 09 jan. 2026. -
APA
Brunstein, L., & Costa, R. P. da. (2013). Breakeven quantities using the variable costing method. In Proceedings. Challenges for sustainable operations. S.l: ABEPRO. Recuperado de https://repositorio.usp.br/directbitstream/e036cab8-84e3-404c-817f-37340619aa9f/Costa-2013-breakeven.pdf -
NLM
Brunstein L, Costa RP da. Breakeven quantities using the variable costing method [Internet]. Proceedings. Challenges for sustainable operations. 2013 ;[citado 2026 jan. 09 ] Available from: https://repositorio.usp.br/directbitstream/e036cab8-84e3-404c-817f-37340619aa9f/Costa-2013-breakeven.pdf -
Vancouver
Brunstein L, Costa RP da. Breakeven quantities using the variable costing method [Internet]. Proceedings. Challenges for sustainable operations. 2013 ;[citado 2026 jan. 09 ] Available from: https://repositorio.usp.br/directbitstream/e036cab8-84e3-404c-817f-37340619aa9f/Costa-2013-breakeven.pdf - Análise da produtividade e desempenho do transporte aéreo brasileiro
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