LECTURE 8:

COST THEORY
BREAK-EVEN ANALYSIS

Managerial Economics
Lecturer: Adyatsogt.Kh
NUM in Orkhon


1.

2.

IF

THEN

WICH IMPLIES


(AC
)

(AC
)


(AC )


- .

(Breakeven
analysis)-
,
, ,

.

,

.



,

. ,


.

0 ,

,
,

.


:
1.
2.

3.

4.

5.

() :
1. ,

2.
3.

- ()
200

160

(P*Q)

(EBIT)

120

SBE 100
80

(FC+Q*AVC)
(EBIT=0)

(FC)
40

20

40

50 60
QBE

80
100
- - ()



(operating leverage)-

.

(Degree of Operating Leverage=DOL)-


,
.

- .


.
.