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CIMA BA2

CIMA BA2 Breakeven analysis

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1 Comment

  1. KimTutor
    To give it its full title "contribution" is "contribution to fixed costs and profit".
    In other words, the excess of revenue over variable costs first goes towards covering the fixed costs - at the point at which this excess = fixed costs is the point of breakeven - and, thereafter, any further excess will be profit.

    The foundation of breakeven analysis is that:
    Sales revenue - variable costs (i.e. Contribution) = Fixed costs at the point of breakeven

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