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Breakeven Analysis and Capital Budgeting.
- Source :
- Journal of Accounting Research (Wiley-Blackwell); Autumn69, Vol. 7 Issue 2, p332-338, 7p, 3 Charts, 1 Graph
- Publication Year :
- 1969
-
Abstract
- The article presents comments of the author on the paper "A New Dimension to Breakeven Analysis," by Rene P. Manes that was published in Spring 1966 issue of the periodical "Journal of Accounting Research." The author states that Manes attempted to integrate breakeven analysis with the techniques used in capital budgeting. He explains that Manes' example shows how to calculate the total net present value and the equivalent annual profit of a machine at various levels of output. He also states that Manes' example illustrates how each of the following may be incorporated into the analysis changes in the discount factor, changes in the method used to calculate depreciation for tax purposes, a steady rate of change in sales volume, and a steady rate of change in prices.
Details
- Language :
- English
- ISSN :
- 00218456
- Volume :
- 7
- Issue :
- 2
- Database :
- Complementary Index
- Journal :
- Journal of Accounting Research (Wiley-Blackwell)
- Publication Type :
- Academic Journal
- Accession number :
- 6415748
- Full Text :
- https://doi.org/10.2307/2489975